Forms Affected By the Extender Provisions

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updated 1-20-11 with IRS Press Release Information at the bottom of this post

IRS IR-2010-126: Forms Affected By the Extender Provisions

Taxpayers will need to wait to file if they are impacted by any of the tax credits or deductions that expired at the end of 2009 and were renewed by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 enacted Dec. 17. The delays impact taxpayers claiming:

· Schedule A (Form 1040), Itemized Deductions

· Form 8917, Tuition and Fees Deduction

· Educator Expense Deduction claimed on Form 1040, Line 23, and Form 1040A, Line 16

· Form 4684, Casualties and Thefts

· Form 8859, District of Columbia First-Time Homebuyer Credit

A few other taxpayers will also need to wait to file, due to the impact of other recent changes, primarily some of those included in the Small Business Jobs Act of 2010. Affected forms include:

· Form 3800, General Business Credit

· Form 5405, First-Time Homebuyer Credit and Repayment of the Credit

· Form 6478, Alcohol and Cellulosic Biofuel Fuels Credit

· Form 8834, Qualified Plug-In Electric and Electric Vehicle Credit

· Form 8910, Alternative Motor Vehicle Credit

· Form 8936, Qualified Plug-In Electric DriveMotor Vehicle Credit

The delay affects both paper and electronic filers.