The first few months of 2015 have not brought anything extraordinary for 2015 and beyond. However, there was important guidance from the IRS relevant to the filing of 2014 returns - namely, some Premium Tax Credit payback relief, health reimbursement arrangement relief (HRA), and the need for small taxpayers to file Form 3115 and compute a Section 481(a) adjustment in order to adopt the final repair regs (Rev. Proc. 2015-20).
I've got a short article with quick snippets of a few interesting rulings and activities from 1/1/15 to the end of April. See Catching up after filing season, AICPA Tax Insider, 5/14/15. Take a look; I think you'll find it useful.
What do you think has been an important tax update so far for 2015? Is there anything you are waiting for in terms of guidance?
Thanks for your thoughts on this - I would agree with you that nothing game changing has been updated or changed most of this year. Of course, the year isn't over yet!
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Tax filing