It is a brand new form - and it's not as simple as it may seem to incorporate something entirely new into tax software. Many times the delay is the IRS approval of the form in the software (though I have no idea if this is the case here.)
it's not available to efile anywhere - because the form was created in December AFTER the IRS finalized their efile formsets for the year, it's an IRS issue causing the inability to efile the form.
