The tax season is expected to start on time for all but a small group of taxpayers affected by the late enactment by Congress of a fix for the Alternative Minimum Tax.

The Internal Revenue Service expects to be able to begin processing returns for the vast majority of taxpayers in mid-January. However, as many as 13.5 million U.S. taxpayers using five forms related to the AMT legislation will have to wait to file tax returns until the IRS completes the reprogramming of its systems for the new law, according to IRS spokeswoman Peggy Riley, who visited Bangor on Monday to speak with the media.

The AMT came into being with the Tax Reform Act of 1969. Its purpose was to target a small number of high-income taxpayers who could claim so many deductions that they owed little or no income tax. But in recent years a growing number of middle-income taxpayers have discovered that they, too, are subject to the AMT.

The IRS has targeted Feb. 11 as the potential start date for taxpayers to begin submitting the five related forms affected by the legislative fix Congress enacted late last year. According to the IRS, the February date allows the agency enough time to update and test its systems to accommodate the changes without major disruptions to other tax season operations.

Most tax filers will not be affected by the AMT legislation, Riley said. Returns that include the following forms are affected by the AMT and may not be filed until Feb. 11:

. Form 8863 for Education Credits for self-supporting students or parents of college students.

. Form 5695 for Residential Energy Credits for people who have made energy-efficient improvements to their homes, including adding insulation or exterior windows and other measures.

. Form 1040A for Child and Dependent Care Expenses for parents who have sent their children to day care, after-school programs or summer camps.

. Form 8396 for Mortgage Interest Credit for homeowners.

Filing electronically is the best option for everyone, including people affected by the AMT changes. Electronic filing can cut in half the time it takes to receive a return, Riley said.

A taxpayer who earned less than $54,000 in 2007 may file online for free, by visiting IRS.gov and clicking on the E-File link.

Parents with children in college and college students themselves should consider filling out Form 8917, which deducts for tuition and fees. But Form 8917 cannot be filed in conjunction with Form 8863, which also provides education credits.

“You might want to figure it both ways and see which one is more beneficial to you,” Riley said.

Teachers and other educators, including classroom aides, counselors and principals, can deduct as much as $250 of the money they have spent out of pocket on classroom expenses in the past year. The deduction for educator expenses can be claimed on Form 1040, line 23 or on Form 1040A, line 16.

Anyone who made a charitable donation in 2007 should save the receipt in case of an audit, Riley said. Previously, receipts were not required for small donations.

Riley cautioned consumers to be aware of fraudulent e-mails from IRS impersonators demanding personal information.

“We’ve seen in the last year or two a big increase in e-mail ‘phishing’ scams,” she said. “The IRS does not normally correspond by e-mail, and we’re not going to be asking for your personal information.” The only e-mail consumers can expect from the IRS is a confirmation receipt of tax returns filed online.

For more tax information, visit www.irs.gov.