Tax time, always busy for Minnesota's thousands of accountants and tax attorneys, promises more headaches than usual this year for preparers and clients alike.

The biggest tax overhaul in decades, a state-federal tax code disconnect that further complicates Minnesota filings and potential IRS delays after a partial government shutdown have industry veterans bracing for a hectic tax season.

"My sense is that [Minnesota], by not adopting the federal changes, has got to be one of the most complicated states in the country to deal with," said Mark Salsbury, a partner who focuses on tax planning and merger-and-acquisition transactions at the Ballard Spahr law firm. "It’s a nightmare."

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