The original idea behind the Combined Reporting System (CRS) was to simplify the filing of business-related tax returns. In practice, it has too often required taxpayers to submit “supplemental” or amended returns and manual intervention by the Department to correct filing issues.
Having many tax programs combined on one return has greatly increased the complexity of the return—and the instructions—which increases the likelihood of errors. By simplifying returns and tailoring them to specific programs, filing for most taxpayers will be cleaner and more straightforward.