The IRS has announced certain tax returns cannot be filed until mid- to late February, due to the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010. If you fall into the following three categories, your tax return cannot be filed until a future date determined by IRS:

* Taxpayers claiming itemized deductions on Schedule A

* Taxpayers claiming the Higher Education Tuition and Fees Deduction

* Taxpayers claiming the Educator Expense Deduction

The IRS will announce at a later date the first filing day for these specific returns.