 While companies that specialize in payroll processing could adapt to the change quickly, smaller companies that do their own payrolls could take longer.It was possible that employees would have to wait for up to three paychecks to see the reduction take place.The IRS had to reprogram its processing systems for some of the provisions in the law, and said that those who file their tax returns early would need to wait until at least the middle of February if they itemize deductions or take certain other deductions.