Tax time is about to roll around, but before you can collect, there are some changes you need to know about.

"Every year it's different," said Ken Seidel, a certified public accountain and a partner at Herbein+Company Inc.

This is Seidel's 33rd tax season, and he estimates he'll file 300 personal returns.

"You never completely get ready until you're in it," said Seidel, whose clients will start coming in the next couple of weeks.

One new thing Seidel will have to ask them about is on the Pa. Tax Form.

"You have a line on your return this year that you have to fill out and explain to Pennsylvania what you might owe in Pennsylvania use tax," said Seidel, who noted that it applies to items you buy out of state or on the Internet. "When you bring that item into Pennsylvania and use it you're subject to Pa. use tax, which is the same six percent that you would have paid had you bought it in Pennsylvania."

If you're thinking there's no way you kept track of all those receipts for online purchases or out-of-state purchases, Pennsylvania has an estimated use tax based on income. 

If you make less than $30,000, you owe only $12 in use tax.

"We stand behind all of our returns to the point where if we make a mistake and it causes a taxpayer to pay a penalty, we will pay the penalty," said Seidel.

Not everyone uses an accountant, but for people who have foreign assets, capital gains or losses, Seidel said there are some big changes to the federal filing, and you may need to use an accountant.

Everyone will get two extra days to file this year. The deadline for federal, state and local returns is April 17.