Over a year ago in TTW#174, we provided an overview of the tax changes in the Patient Protection and Affordable Care Act (ObamaCare) which will impact your 2013 tax return. This is part one of a two part series that will take a look at three key changes in the tax code this year.

If you were legally married on 12/31/13, the IRS considers you married for the entire year of 2013.

Several months ago (TTW # 216) we discussed the ruling by the Department of the Treasury and the Internal Revenue Service that same-sex couples, legally married in states that recognize their marriage, will be treated as married for federal tax purposes.

Effective January 1, 2014, the Ohio minimum wage will increase by ten cents, from $7.85/hour to $7.95/hour. The Ohio minimum wage for tipped employees increased from $3.83/hour to $3.98/hour.

Obamacare’s rollout dented the Department of Health and Human Services in just the first month. Up next year: the Internal Revenue Service.

If the website headaches weren’t enough, now there appear to be problems with the health care reform tax credits.