The 2014 tax filing season will be delayed one to two weeks in the wake of the government shutdown, as posted on the IRS home page www.irs.gov.
The government shutdown occurred during the peak season for getting systems caught up on programming, testing and deployment. The earliest the IRS will begin accepting and processing 2013 returns is January 28, 2014. The latest day to start is February 4, 2014. Be watching for any change in this date sometime during December, 2013.
Filing a paper return prior to this date will only delay the processing of your return further. IRS will NOT accept any “early” filed returns and they will most likely be retuned to the Taxpayer.