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March 3, 2013 11:48 am
IRS Starts to Accept all Delayed Returns
Income tax returns for 2012 that included any of 29 forms and schedules (www.irs.gov/uac/Newsroom/List-of-IRS-forms-that-1040-filers-can-begin-filing-in-late-February-or-into-March-2013) impacted by the “fiscal cliff” legislation were not able to be filed until now. The IRS announced that as of March 3 it is accepting returns with any of these forms or schedules.
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Tax Glossary
Tax attributes
When debts are cancelled in bankruptcy cases, the cancelled amount is excluded from gross income. Tax attributes are certain losses, credits, and property basis that must be reduced to the extent of the exclusion.
