Due to late tax law changes, the 2013 filing season for processing individual income tax returns will begin on January 30, 2013.
Certain tax returns will not be accepted, either electronically or on paper, until later in the filing season. Details on affected forms are in IRS News Release IR- 2013-2.
EROs and Online Providers may hold tax returns containing one or more of these forms until the IRS can accept them. EROs and Online Providers must advise taxpayers that the returns will not be e-filed until the IRS can accept the returns beginning January 30. Clearly explain to the taxpayer that this means the period for processing the return and/or checking the taxpayer's refund status cannot begin before January 31, 2013.
Therefore, the e-file stockpiling rule does not apply in this situation. For more details on stockpiling, see Publication 1345 Authorized IRS e-file Providers e-filing Individual Income Tax Returns.