I just finally got the IRS 1040 forms I ordered on Jan. 2. IRS did not have them available to mail out even as of two weeks ago. (I prefer to do my own taxes, and on paper -- I have tried the software, and too often found mistakes in it and to my detriment, and they intentionally put it together so you can't understand or follow anything or learn about taxes.)
With the forms I just got (I got some others previously) is a note telling me that the budget bill Congress passed on Feb. 9 RETROACTIVELY extended and modified a number tax provisions covering 2017. "As most tax forms were printed for distribution prior to the signing of the new legislation, we recognize this may impact some tax forms ordered. To ensure you have the latest version of the tax product, we strongly encourage you to visit IRS.gov for updates on the implementation of this law. Updated versions of the tax forms will only be available on IRS.gov."
And at IRS.gov., all I can find about any updates is at:
https://www.irs.gov/newsroom/tax-reform
Latest entry there is March 1, so it seems to still be being figured out. But that page talks only about the tax bill approved on Dec. 22, 2017 -- it has no mention of the budget act enacted on Feb. 9 and what additional changes it made retroactively for 2017! I can't tell if all I need to know about is on that page, or if they haven't yet gotten those Feb. 9 updates mentioned there!
So, now I finally have forms and can't tell if I can even use them! As it is, nothing at that Web page seems to apply to anything I would do. But what about any changes from Feb. 9, will those apply to me, are any of those mentioned on that page? Who can tell?!
This note with the tax forms I just got should at least have listed the form numbers that are affected! And I have instruction booklets saying do it this way -- but that way might now be outdated!
Mind you, this obviously will also affect all tax software, which can only wait for IRS rules about how to handle the Feb. 9 changes, so if you used a versions of the software from Feb. 9 or earlier, you might have done your taxes wrong; even a version from probably March 1 or earlier, as March 1 is the latest change noted at that IRS Web page.
I suspect if any changes affect mine, it would be increasing my taxes if I don't know those latest changes.
Congress should NOT be making changes to these things as late of Feb. 9 of the filing year! Nothing should be done after about November of the tax year, the IRS need time to be ready for January taxes filing season, much less December or February of filing year!
And what about the people who filed before Feb. 9, or even after but had no information things had been changed!? Its most likely that caused them an overpayment, but they are the ones who will have to figure that out. If you didn't know to enter a deduction, the IRS can't know its missing.
Mind you, this means that anyone who filed their taxes before Feb. 9, and for sometime thereafter as IRS appears to still be figuring it out, did not have the final rules and might be overpaying (most likely) or underpaying -- and its you're responsibility to figure that out.