As the tax code becomes more complicated, individuals spend more time and money on completing tax returns. The National Taxpayers Union estimates that, “Taxpayers using any of the 1040 tax form series will spend an average of 26.4 hours and $209 completing their returns for the most current tax year, up from 25.4 hours and $185 four years ago.”
See also the WSJ What I Learned in My 16 Years on the Tax Beat by Tom Herman
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