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.

The Internal Revenue Service announced a delay of approximately one to two weeks to the start of the 2014 filing season to allow adequate time to program and test tax processing systems following the 16-day federal government shutdown in October. The agency said that it is exploring options to shorten the expected delay and will announce a final decision on the start date in December. It said it would start accepting and processing individual returns no earlier than Jan. 28, 2014, and no later than Feb. 4, 2014.

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