The delayed start to the filing season, taxpayers’ confusion regarding the implications of the Affordable Care Act, uncertainty over the continuation into 2014 of a number of expiring provisions, the reintroduction of personal exemption phase-outs and Pease limitations on itemized deductions for high-income earners, and the Supreme Court decision on the Defense of Marriage Act are just a few of the issues that will impact practitioners as they gear up for the 2014 filing season.
