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(Chelsea Update would like to thank Len Pytlak, CPA, for the information in this story.)

The IRS has announced that they will start to accept individual tax returns for 2012 on Jan. 30.  Returns filed prior to that date will not be accepted.

However, if your return includes one of 30 different tax schedules your return will not be able to be filed until late February or early March. Most of these 30 forms do not affect the average individual tax filing, but four of them do.

The four forms that could affect you are:

*Depreciation, if you are a small business owner

*Residential energy credit if you did some qualifying energy savings to your house

*Passive activity losses, which apply to rental property owners or investors in partnerships

*Adoption credits.

If you have questions about these forms or other tax questions, please contact Pytlak through his website.

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