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According to NFIB research, 88 percent of their members rely on outside help to meet their tax obligations because they must tend to their business and do not have in-house accountants. The small-business lobby was one of the main political opponents of the health care law and helped lead the legal challenge that ultimately was heard by the Supreme Court last summer.

Mark Steber, the chief tax officer at Jackson Hewitt Tax Service, said his company also is starting to help clients wade through the health care rules and “additional complexityon the 1040 form that all taxpayers must use to file a tax return.”

Within months, clients likely will pose new tax questions related to the state-based markets that allow users to compare insurance plans.

“There are bound to be a host of questions related to the exchanges,” Mr. Steber said in an email, “where consumers will seek out a trained tax preparer to help them better understand the new law and its implications.”

The health care tax questions come on top of a tax-preparation ordeal that even the Internal Revenue Service’s internal watchdog says has grown too burdensome.

Agency ombudsman Nina E. Olson said this month in her annual report to Congress that the complex U.S. tax code poses a “significant, even unconscionable burden” on ordinary filers just to complete a 1040 form. Ms. Olson estimated that individuals and businesses put in a combined 6 billion man-hours annually just making sure their tax filings are in order — even before the Obamacare changes come into full effect.

The IRS says that more than 90 percent of Americans turn to professional tax preparation services such as H&R Block or purchase tax software to calculate their taxes.