The IRS announced last week that there would be a delay to the start of the electronic filing season. The start date for individual returns will be January 30, 2013. This will allow them to react to changes that were included in the recent tax legislation. They have also indicated that some forms won’t be available until late February or early March. The start date for business returns has also been delayed to a date the IRS has yet to announce. On Friday, the IRS issued Rev.