From the AssociatedPress:
The alternative minimum tax or AMT has been patched — permanently — and several tax credits and deductions that technically expired at the end of 2011 were extended as part of the fiscal cliff legislation that Congress passed and President Barack Obama signed into law in January. Read more
[...] The delay in congressional action could mean confusion for some taxpayers over what credits and deductions still exist.
That could make going it alone on tax day costly. Experts say people should seek some guidance, whether it's from a professional tax preparer, up-to-date software programs or tax guides, before filing returns.
The Internal Revenue Service will begin accepting returns Jan. 30, an eight-day delay necessitated by the late congressional action.
[...]The agency said most taxpayers — more than 120 million households — would be able to begin filing Jan. 30. But filing for those claiming energy credits, depreciation of property or general business credits will be delayed until late February or March.
The AMT will now be indexed for inflation.