This is an archived article that was published on sltrib.com in 2013, and information in the article may be outdated. It is provided only for personal research purposes and may not be reprinted.

The Internal Revenue Service said it will begin processing most individual income tax returns on Jan. 30 after updating forms and completing programming and testing of its processing systems.

Although the IRS said it anticipated many of the tax law changes made by Congress under the American Taxpayer Relief Act (ATRA), it indicated the final law required additional changes before it could begin accepting tax returns.

The IRS said it will not process paper or electronic tax returns before the Jan. 30 opening date, so there is no advantage to filing on paper before then.

Once it begins processing returns, the IRS indicated it expects to process refunds within the usual timeframes.

Last year, it issued more than nine out of 10 refunds to taxpayers in less than 21 days, and expects the same results in 2013.

The IRS said e-file is the best way to file an accurate tax return, and using e-file with direct deposit is the fastest way to get a refund. For more information, go to http://www.irs.gov.