The IRS announced last week that it will issue guidance to provide relief from the estimated tax penalty for farmers and fishermen unable to file and pay their 2012 taxes by the March 1 deadline due to the delayed start for filing returns.

Teh delay stems from enactment of the American Taxpayer Relief Act (ATRA) earlier this year. Under the ATRA, many form changes were needed and testing of the IRS system and release of the forms has delayed taxpayers’ ability to file.

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As always, check back here and I, your southwest Oklahoma estate planning attorney, will keep you up to date on tax developments affecting farmers.