Before you put your 2014 federal income tax return in the virtual or physical file drawer, check for items that can affect your 2015 planning. Here are three:

15 wise moves to make with your client's enormous tax refund: The average taxpayer refund for the 2014 filing season was $2,893, slightly higher than the amount recorded in the recent years. Tax refunds can be put into good use by paying down high-interest credit-card debt and making additional mortgage payments, according to Motley Fool.

The last couple of weeks we have looked at Married Filing Joint (MFJ) vs. Married Filing Separate (MFS). This week we see how you need to file these in Ohio.

If you qualify for the American Opportunity Credit (AOTC) this year, please be aware of a possible "refund hold" on the credit to verify attendance.

Aaaah……The week after tax season (and the first full weekend home in two and half months) is the best week in a tax accountant’s life!

If you haven’t filed your tax return by now, you should probably consider filing for an extension. It is a lot easier to file for an extension than it is to amend a return later for a mistake you made trying to rush your return to completion. Even more costly is if the IRS finds a mistake you made, they will assess underpayment penalties and interest.