Late fixes on tax forms to delay refunds to millions, IRS says

* The education tax credit (which is claimed on IRS Form 8863).

* A credit for dependent-care expenses (Schedule 2 on Form 1040A).

* A credit for buying energy-efficient products (Form 5695).

* A mortgage interest credit available to people receiving certain types of housing assistance (Form 8396).

* A credit available to first-time home buyers in the District of Columbia (Form 8859).

The IRS estimates that 3 million to 4 million people will face a delay in filing and getting a refund, if they're eligible for one.

What happens if I file before Feb. 11?

If your return includes any of the five forms that have not yet been fixed, the IRS will reject the return and ask you to refile Feb. 11 or later.

What if I need my refund before then?

Those who claim the dependent-care credit can get around the delay by filing Form 1040, which has already been fixed, instead of the shorter Form 1040A, said Tim Gokey, president of H&R Block retail tax services.

If you are affected because of the education credit or other tax breaks, you can file your return without claiming the problematic credit and get a partial refund right away, Gokey suggested, and then file an amended return after the IRS has completed its patches. H&R Block will do this for its customers without an extra charge, he said.

One other tip: File electronically when you do file because that will expedite your refund.

Do I have to worry about the tax software I bought in December? Does it include these changes?

It probably doesn't, but your software company will provide updates. Make sure you download them before you file.

What if I file on paper?

The tax packages mailed by the IRS this month to about 16.5 million taxpayers don't have the updated forms. If you are claiming one of the affected credits, you'll need to get an updated form on the IRS website at www.irs.gov or from an IRS office, a post office, a library or a tax professional.

kathy.kristof@latimes.com