IRS Commissioner John Koskinen said in an interview last week
that 2015 could present a very difficult filing season because of
uncertainty about expired tax provisions and the implementation of
new rules under the Affordable Care Act (ACA) and the Foreign
Account Tax Compliance Act (FATCA).
More than 50 provisions expired at the end of 2013 and
haven't yet been extended. Congress is expected to return for a
lame duck legislative session on Nov. 12 to address the provisions,
but the outcome is still uncertain. See our
Tax Legislative Update for an in-depth analysis of the
legislative outlook and a table detailing the status of each
expired provision.
Koskinen said late legislative action could delay the start of
the filing season until the end of January. Taxpayers with returns
affected by the expired provisions could be forced to wait even
longer. He pointed to the 2013 filing season, when certain
taxpayers couldn't begin filing until Feb. 14 because the IRS
had
