Depending on the amount taken in subsidies, or changes in reported income and family status, some Obamacare policyholders this year will get a bigger refund than expected and others will owe more in taxes. Carolyn Kaster/AP hide caption

itoggle caption Carolyn Kaster/AP

Tax preparation software doesn't always calculate the complexity of Affordable Care Act subsidies and credits properly. Daniel Acker/Bloomberg via Getty Images hide caption

itoggle caption Daniel Acker/Bloomberg via Getty Images

Brewers pay a federal tax on each barrel of beer they produce. Two proposals on Capitol Hill would lower that tax for small brewers, but not everyone's on board. Steve Helber/AP hide caption

itoggle caption Steve Helber/AP

There's a second chance coming for some people who didn't buy health insurance and would face a big tax penalty for 2015 otherwise. Laughing Stock/Corbis hide caption

itoggle caption Laughing Stock/Corbis

President Obama, shown speaking at the University Of Kansas on Jan. 22, defends his budget as an exercise in "middle-class economics." But forecasters at the nonpartisan Tax Policy Center say the 60 percent of Americans at the middle of the income ladder will more or less break even, while most benefits will go to low-income families. Jamie Squire/Getty Images hide caption

itoggle caption Jamie Squire/Getty Images

Lou Graham prepares taxes in Connecticut and is ready to answer client questions about the Affordable Care Act. Jeff Cohen/WNPR hide caption

itoggle caption Jeff Cohen/WNPR

President Obama receives a standing ovation as he prepares to deliver his State of the Union address to a joint session of the U.S. Congress on Capitol Hill Tuesday. Jonathan Ernst/Reuters/Landov hide caption

itoggle caption Jonathan Ernst/Reuters/Landov

Ireland (shown here in this Dingle Peninsula photo) has been among the greenest pastures for countries seeking to reduce their tax liabilities through a process called "corporate inversion." iStockphoto hide caption

itoggle caption iStockphoto

Caterpillar Inc Vice President for Finance Services Julie Lagacy is flanked by former Senior International Tax Manager Rodney Perkins (left) and Chief Tax Officer Robin Beran (right) as they are sworn in to testify on Tuesday. Jonathan Ernst/Reuters/Landov hide caption

itoggle caption Jonathan Ernst/Reuters/Landov

The tax penalty is designed to encourage people to sign up for health insurance. iStockphoto hide caption

itoggle caption iStockphoto

A case against the Swiss bank UBS in 2008 led Congress to create more regulations for foreign banks holding American money. Rather than comply, many banks opted to stop serving American account-holders. Fabrice Coffrini/AFP/Getty Images hide caption

itoggle caption Fabrice Coffrini/AFP/Getty Images

Former UBS banking executive Raoul Weil was indicted by a U.S. federal grand jury in 2008, on charges that he helped wealthy clients avoid billions in taxes. Antonio Calanni/AP hide caption

itoggle caption Antonio Calanni/AP

A waiter serves patrons at Tony's Restaurant, part of the Casablanca Hotel in New York's Times Square. The custom at some restaurants of automatic gratuities for larger parties might change because of an IRS rule change. Don Emmert/AFP/Getty Images hide caption

itoggle caption Don Emmert/AFP/Getty Images

Senate Finance Committee Chairman Sen. Max Baucus, D-Mont., (center) and House Ways and Means Committee Chairman Rep. Dave Camp, R-Mich., (right) speak about overhauling the tax code at the 3M Innovation Center in Maplewood, Minn., on July 8. Hannah Foslien/AP hide caption

itoggle caption Hannah Foslien/AP