The start date for the 2014 tax season is expected to be delayed for one or two weeks. This means the IRS will not accept or begin processing e-filed returns prior to the start date. The IRS will also not begin processing any paper returns received until the start date. Originally the start date was scheduled for January 21, 2014, for 2013 income tax returns. The projected start dates are now either January 28 th or February 4 th and the final notification for the IRS decision on the new start date will be communicated sometime in December of 2013.