Q. Why is it taking so long to be able to file business returns? I can download forms, but I've been told we can't efile them and if we mail them it, the IRS won't process them. Doesn't the government want to get paid?
A. As a business person, we all know that keeping revenue flowing in is our number one priority. Apparently Congress hasn't grasped this theory. To answer your question seriously however, there are several factors at work here.
Congress waited until 2013 to pass laws retroactive to 2012
Once legislation is passed, someone, somewhere has to read through the myriad of pages (this can be several hundred and more) and try to condense it to a 1 or 2 page form. This can't be an easy task.
Next, the programmers need to get to work on it
Then the IRS needs to do the testing to make certain the forms and programming are compatible with their new e filing system.
Finally, the professional software I use, and the off-the-shelf software consumers use, all need to be tested to make certain they work all the way through the system.
Whew! I've tired myself out just thinking about it. Admittedly it's an extraordinarily frustrating year for everyone. All we can do is be patient and wait it out.
P.S. Since my original answer, depreciation has been disallowed on RVs. See Jackson, T.C. Memo 2014-160, August 7, 2014.