Earlier this year, Congress passed H.R. 8 or the American Taxpayer Relief Act of 2012. A full copy of the bill may be found here:
http://www.gpo.gov/fdsys/pkg/BILLS-112hr8enr/pdf/BILLS-112hr8enr.pdf
To discuss how this affects your 2012 and 2013 filings, please contact a tax-preparer today @
801-227-0707