While the tax filing season opens on January 30 for most individuals, those who claim either the American opportunity tax credit or the lifetime learning credit on 2012 returns can expect the IRS to begin processing them by mid-February. The IRS needed to update its systems to process Form 8863, Education Credits. The delay does not impact the processing of returns claiming other tax breaks, such as the tuition deduction (use Form 8917, Tuition and Fees Deduction, for this write- off).
Source: IR-2013-10
A written determination issued to a taxpayer by the IRS that interprets and applies the tax laws to the taxpayer’s specific set of facts. A letter ruling advises the taxpayer regarding the tax treatment that can be expected from the IRS in the circumstances specified by the ruling. It may not be used or cited as precedent by another taxpayer.