Who Should File A Tax Return?

Even if you don't have to file, you should file a tax return if you can get money back. For example, you should file if one of the following applies.

You had income tax withheld from your pay.

You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax.

You qualify for the earned income credit. 

You qualify for the additional child tax credit.

You qualify for the refundable American opportunity education credit.

You qualify for the health coverage tax credit.

You qualify for the credit for federal tax on fuels.

Business Tax Law Changes for 2017

Solar Heating Credit

The 30% tax credit for businesses on the cost of solar heating units and fuel cells falls to 10% for those that are placed in service after 2016.

Refunds for Federal Returns that Claim EITC will not be Released Until February 15 Beginning with the 2017 Filing Season

The integrity provision of the PATH Act that will have the greatest impact on taxpayers that claim EITC is the one that requires the IRS to not release refunds for returns that claim EITC or the Additional Child Tax Credit until February 15 beginning with the 2017 filing season. Therefore, any return claiming the EITC or CTC credits that is prepared in the early part of the filing season will not be released for up to 4 weeks (depending on when the return is filed) instead of the standard 21 days or less timeframe.