The AMT is set to hit many West Virginians in the 2012 filing season.
The 2011 tax year AMT applied to individuals making more than $48,450 or joint-filers making more than $74,450. Unless Congress changes the law, the 2012 AMT level will fall to $33,750 for individuals or $45,000 for those filing jointly.
Most lawmakers want to avoid this drop in the AMT, but the change will not go into effect until there is a broader tax and spending deal.
As a result, tax officials expect many taxpayers to wait on filing their return until they know they won't be subject to the new tax.
The Internal Revenue Service will also need to know to print up new 2012 tax return forms.
Forinash said the release of those forms might be delayed because of the lack of action from Congress.
That, too, would lead to delays in state tax filings.
"Taxpayers are generally unable to complete state returns until they fully complete federal forms," Forinash said.
Contact writer Jared Hunt at jared.h...@dailymail.com or 304-348-5148.