By Dorothy Tucker

(CBS) — The IRS is open for business as tax season officially began Tuesday. That means you can begin filing your electronic or paper returns.

CBS 2’s Dorothy Tucker takes a look at some of the biggest changes that will make taxpayers scream.

“Karina Stoicheva said it’s “really confusing” as she left the IRS office in Schiller Park. She’s among the millions who signed up for Obamacare and now must fill out tax form 1095.

CPA Geoffrey Harlow calls the new tax laws surrounding the Affordable Care Act some of the most complicated he’s ever seen.

“At the end of the year in effect what you have to compare your actual income to income estimates,” Harlow said. “There are additional forms involved, additional requirements involved.”

If you don’t have Obamacare you have to check that you do have some kind of insurance. If you have no insurance, have fun figuring out the tax penalty.

“For people who don’t do this on a daily basis it’s a really challenging thing,” Harlow said.

If you have questions, which Harlow says you probably will, don’t expect immediate answers. This year’s $500 million budget cut at the IRS means a reduction in staff.

If you can’t get to an office, you may find the answer online. If you can’t find your answers online, Harlow says you may have to call a tax preparer. Depending on your income, there are government and community agencies that will help you for free.

Dorothy Tucker