As a result of the government’s 16-day shutdown in October, the IRS has announced a delay in the start of the 2014 tax filing season. How much of a delay has yet to be determined. The original start date of the 2014 filing season was targeted for January 21, but with a 1- to 2-week delay, the IRS would start accepting and processing 2013 individual tax returns no earlier than January 28 and no later than February 4.
The reason for the delay: About 90% of IRS personnel were furloughed during the shutdown, preventing the IRS from getting their computer programs ready for the 2014 filing season and training personnel for handling the 2013 returns. The actual start date will be announced in December.
Source: IR-2013-82
Writing off an investment in intangible assets over the projected life of the assets.