The IRS will begin to accept the returns with Form 8863 and Form 4562 as described below:
The returns with Form 4562 (Depreciation and Amortization) – on Sunday February 10, 2013.
The returns with Form 8863 (Education Credits) – on Thursday February 14, 2013.
Also as a reminder, some forms are still not eligible to be filed for individual 1040 returns and are still scheduled to be released later this month or in the early part of March. These forms include:
Form 4136 (Credit for Federal Tax Paid on Fuels)
Form 5695 (Residental Energy Credits)
Form 8582 (Passive Activity Loss Limitations)
Form 8839 (Qualified Adoption Expenses)
Form 8834 (Qualified Plug-in Electric and Electric Vehicle Credit)
Form 8910 (Alternative Motor Vehicle Credit)
Form 8936 (Qualified Plug-in Electric Drive Motor Vehicle Credit)