IRS Update Regarding Form 8863 Delay

Filers who need to attach Form 8863 used to claim the American Opportunity Tax Credit and the Lifetime Learning Credit to their tax return can prepare their return now but must wait to submit it in mid-February.
This applies to paper and electronic Forms 8863.

What you need to know:

• If the IRS received an electronic or paper tax return with a Form 8863 attached prior to Jan. 27, the IRS will hold it and push it through as soon as they are able to process Form 8863 in mid-February. Taxpayers/tax professionals do not need to take any additional action at this time.
• If you submitted an electronic tax return with a Form 8863 attached on Jan. 27 or later and the transmitter/taxpayer received a reject notification from the IRS tell the taxpayer they don't need to take any additional action. Tell them you will hold their return and resubmit it to the IRS as soon IRS is able to process it.
• If the IRS received a paper or e-filed F1040/1040A return with F8863 attached before Jan. 27, Where's My Refund will show the taxpayer that their return has been received. However, progress to the next phase: Refund Approved, will not occur before mid-February when the IRS can begin processing these returns. So taxpayers will not be given a refund date during this waiting period. Reassure taxpayers that this is expected due to the delayed processing of Forms 8863 and they do not need to contact the IRS about their return or take any other action.
• If the IRS received a paper F1040/1040A return with Form 8863 attached on Jan. 27 or later, the return will be held and will not show up on “Where's My Refund” until the IRS can begin processing Forms 8863. The taxpayer does not need to contact the IRS about their return or take any other action.
• If the IRS received an e-filed F1040/1040A with Form 8863 attached will debit payments be processed as scheduled for the F1040/1040A returns in suspense? Yes, since payments are processed separately from the returns (in paper and electronic) suspending the return will not interrupt the payment transaction. Payments should be debited as scheduled or processed as received.
• The IRS successfully opened the tax season for most taxpayers. The Jan. 30 opening includes people claiming the student loan interest deduction on the Form 1040 series or the higher education tuition or fees on Form 8917, Tuition and Fees Deduction. Forms that will be able to be filed later are listed on IRS.gov.

Updated information will be as it becomes available.