WASHINGTON (AP) — Higher-income Americans and some legally married same-sex couples are likely to feel the biggest hits from tax law changes when they file their federal returns in the next few months. Taxpayers also will have a harder time taking medical deductions.

In other changes for the 2013 tax year, the Alternative Minimum Tax has been patched — permanently — to prevent more middle-income people from being drawn in, and there’s a simpler way to compute the home office deduction.