It appears that the IRS isn't waiting for a solution to the fiscal cliff.

The agency's website posted a 1040 Form for 2012 that contains several "reserved" lines that can be filled in later if Congress and the White House come to a compromise on taxes.

The Bush-era tax cuts expire at the end of the year, and it's unclear what tax breaks -- if any -- will be maintained. President Barack Obama wants to keep tax breaks for households earning less than $250,000; the Republicans in Congress also want to retain today's low income tax rates for the wealthiest.

Mark Luscombe, the go-to tax expert at CCH, said the new 1040 Form left lines reserved for expiring items.  Based on last year's tax form, these lines are reserved for the deduction for teachers buying their own classroom supplies, the tuition and fees deduction for college students and lines involving the first-time homebuyer credit repayment and credit for adoption expenses.