One of the annoyances of tax preparation work is that past due tax returns must be paper-filed. Well, that will no longer be the case for 2012 tax returns. Tax professionals will be able to efile 2012 individual tax returns when the IRS begins to accept 2013 tax returns (on January 31, 2014).
From what I’ve been told by my software provider, the IRS’s Modernized efile Program has been adapted to accepting these returns. If your software provider will allow it, 2012 tax returns can be safely filed with a few keystrokes.
Unfortunately, amended personal tax returns still must be paper filed. I’ve been told the IRS is working on this, but don’t expect to efilie amended returns this year.