The Internal Revenue Service (IRS) announced that it will begin accepting business tax returns on Monday, January 13, 2014, nearly three weeks prior to the date announced for acceptance of individual tax returns. Business tax returns accepted on January 13 include corporate returns (Form 1120), S corporation returns (Form 1120S), partnership returns (Form 1065), estate and trust returns (Form 1041), payroll returns (including Form 940 and Form 941), as well as a variety of other forms that post to the IRS Business Master File. This business tax return start date includes both electronic and traditional paper-based filings.
It is important to note that the January 13 date does not apply to some small businesses, such as sole proprietors, who report their taxable income on Form 1040. The IRS previously announced that due to the federal government shutdown in October, the start date to accept individual returns would be pushed out 10 days to January 31, 2014. The postponement was necessary to allow the IRS to program and test its tax processing systems. As a result, they will not accept Form 1040 or any other individual returns prior to January 31, 2014.
The IRS website contains information about tax filing start dates and which forms are affected. Additional resources on filing and paying business taxes and information about how to e-file and free file can also be found on the site.