Tax Reform Information for Individuals, Families and Businesses IRS Publication 5307, Tax Reform: Basics for Individuals and Families IRS Publication 5318, Tax Reform: What's New for Your Business Get the latest news and resources about the Tax Cuts and Jobs Act and tax reform current initiatives. Paycheck Checkup Paycheck Checkup News Releases: IR-2020-53, March 10, 2020 - Tax Time Guide: Tax Withholding Estimator helps retirees, workers and self-employed calculate taxes, fill out new Form W-4 IR-2020-28, February 11, 2020 - IRS, Treasury issue proposed regulations updating income tax withholding rules IR-2020-09, January 14, 2020 - Improved Tax Withholding Estimator helps workers target the refund they want; shows how to fill out new 2020 W-4 IR-2019-211, December 18, 2019 - IRS: Make a tax payment now, avoid a tax-time surprise IR-2019-178, October 31, 2019 - Get Ready for Taxes: Get ready today to file 2019 federal income tax returns IR-2019-163, October 7, 2019 - Reminder: Oct. 15 deadline approaching for taxpayers who requested extensions IR-2019-155, September 13, 2019 - Tax Withholding Estimator helps retirees; figures tax on Social Security benefits IR-2019-152, September 9, 2019 - Third quarter estimated tax payment due Sept. 16 IR-2019-149, September 4, 2019 - New IRS Tax Withholding Estimator helps workers with self-employment income IR-2019-144, August 14, 2019 - IRS automatically waives estimated tax penalty for eligible 2018 tax filers IR-2019-139, August 6, 2019 - IRS launches new Tax Withholding Estimator; Redesigned online tool makes it easier to do a paycheck checkup IR-2019-112, June 14, 2019 - IRS reminder: Taxpayers can help determine the right amount of tax to withhold from their paychecks by doing a Paycheck Checkup now IR-2019-111, June 13, 2019 - IRS reminds taxpayers to adjust tax withholding to pay the right tax amount IR-2019-110, June 12, 2019 - IRS Withholding Calculator can help workers have right amount of tax withheld following tax law changes IR-2019-108, June 11, 2019 - IRS reminder: Get tax withholding right; do a Paycheck Checkup at least once every year IR-2019-107, June 10, 2019 - IRS continues campaign to encourage taxpayers to do a Paycheck Checkup; use Withholding Calculator to help get right amount for 2019 IR-2019-105, June 6, 2019 - IRS reminder: June 17 is next deadline for those who pay estimated taxes IR-2019-99, June 3, 2019 - IRS now billing those who filed for 2018 but didn’t pay; many payment options available IR-2019-98, May 31, 2019 - IRS, Treasury unveil proposed W-4 design for 2020 IR-2019-97, May 23, 2019 - IRS: Doing a ‘Paycheck Checkup’ is a good idea for workers with multiple jobs IR-2019-91, May 8, 2019 - During Small Business Week, IRS urges businesses to make estimated tax payments so they don’t owe IR-2019-88, May 6, 2019 - For Small Business Week: Backup withholding rate now 24 percent, bonuses 22 percent; workers urged to do a Paycheck Checkup IR-2019-81, April 29, 2019 - For those who missed the tax-filing deadline, IRS says file now to avoid bigger bill IR-2019-80, April 26, 2019 - Done with taxes this year? Use 2018 return to get 2019 withholding right IR-2019-69, April 10, 2019 - Taxpayers can get faster tax refunds with Direct Deposit IR-2019-65, April 8, 2019 - IRS: Rushing to file taxes can result in errors, use e-file, file extension if needed IR-2019-64, April 5, 2019 - Tax deadline approaches: IRS dispels five myths about tax refunds IR-2019-62, April 3, 2019 - Estimated taxes form and publication can help people pay the right amount in 2019 IR-2019-61, April 2, 2019 - IRS offers webinar on the importance of filing on time IR-2019-60, April 2, 2019 - Tax Time Guide wrap-up: Tips on payment options, penalty waivers, refunds and more IR-2019-56, March 26, 2019 - Tax Time Guide: Tax help is just a click away on IRS.gov IR-2019-55, March 22, 2019 - IRS expands penalty waiver for those whose tax withholding and estimated tax payments fell short in 2018; key threshold lowered to 80 percent IR-2019-52, March 21, 2019 - IRS offers free March 28 webinar: Understanding how to do a ‘Paycheck Checkup’ IR-2019-37, March 12, 2019 - Tax Time Guide: IRS urges taxpayers to check their tax withholding early in 2019; Paycheck Checkup can avoid problems next year IR-2019-15, February 13, 2019 - IRS provides various payment options for taxpayers who owe but can’t pay in full IR-2019-13, February 13, 2019 - Avoid the rush: Pay taxes owed online or set up a payment plan IR-2019-12, February 12, 2019 - Avoid the rush: Fastest way to check tax refund is ‘Where’s My Refund?’ tool at IRS.gov IR-2019-10, February11, 2019 - Avoid the rush over Presidents Day holiday; online tools, resources can help IR-2019-03, January 16, 2019 - IRS waives penalty for many whose tax withholding and estimated tax payments fell short in 2018 IR-2018-220, November 14, 2018 - Get Ready for Taxes: For many, time is running out to avoid a tax-time surprise; Check withholding, make estimated payments now IR-2018-180, September 7, 2018 - Retirees: Avoid a surprise tax bill; get enough tax taken out of pension payments; IRS Withholding Calculator can help IR-2018-179, September 6, 2018 - Avoid penalty for underpayment of taxes; IRS says check withholding, make estimated payments IR-2018-168, August 17, 2018 - For people involved in the sharing economy: Do a ‘Paycheck Checkup’ now, avoid a surprise year-end tax bill IR-2018-167, August 16, 2018 - Taxpayers with children, other dependents should check their withholding soon IR-2018-166, August 15, 2018 - Key tax change affects taxpayers with dependents; IRS urges workers to check withholding IR-2018-165, August 14, 2018 - Taxpayers with high incomes, complex returns: Check withholding soon IR-2018-163, August 13, 2018 - Got a big tax refund? Use IRS Withholding Calculator to boost take-home pay in 2018 IR-2018-145, June 28, 2018 - Tax bill this year? Check withholding soon, avoid another one next year IR-2018-124, May 24, 2018 - Two-income families, taxpayers working multiple jobs should check withholding amount IR-2018-120, May 16, 2018 - Taxpayers who usually itemize deductions should check their withholding to avoid tax surprises IR-2018-118, May 9, 2018 - Seasonal, Part-year Workers Urged to Check Tax Withholding Amount IR-2018-93, April 13, 2018 - Newly-revised estimated tax form and publication can help people pay the right amount IR-2018-80, April 2, 2018 - IRS urges ‘Paycheck Checkup’ for key groups; tax withholding may need adjustment IR-2018-73, March 26, 2018 - IRS encourages ‘Paycheck Checkup’ for taxpayers to check their withholding; special week focuses on changes IR-2018-36, February 28, 2018 - Updated Withholding Calculator, Form W-4 Released; Calculator Helps Taxpayers Review Withholding Following New Tax Law IR-2018-05, January 11, 2018 - Updated 2018 Withholding Tables Now Available; Taxpayers Could See Paycheck Changes by February Tax Tips: COVID Tax Tip 2020-101, August 12, 2020 - Using the Tax Withholding Estimator will help taxpayers avoid surprises next year Tax Reform Tax Tip 2019-127, September 16, 2019 - Free Tax Withholding Estimator webinar Tax Reform Tax Tip 2019-112, August 19, 2019 - Tax planning should include a Paycheck Checkup Tax Reform Tax Tip 2019-111, August 15, 2019 - Here’s what taxpayers should know about the new IRS Tax Withholding Estimator Tax Reform Tax Tip 2019-109, August 13, 2019 - Here’s what taxpayers should know about making 2019 estimated tax payments Tax Reform Tax Tip 2019-108, August 12, 2019 - Taxpayers can follow these three steps to use new Tax Withholding Estimator Tax Reform Tax Tip 2019-106, August 7, 2019 - Improved tool on IRS.gov helps taxpayers check their withholding Tax Reform Tax Tip 2019-81, June 24, 2019 - Tips for taxpayers who have tax issues after filing their taxes Tax Reform Tax Tip 2019-76, June 13, 2019 - Taxpayers have options for paying the tax they owe throughout the year Tax Reform Tax Tip 2019-75, June 12, 2019 - There are two ways taxpayers can check their withholding Tax Reform Tax Tip 2019-74, June 11, 2019 - Here’s what taxpayers should know about doing a Paycheck Checkup Tax Reform Tax Tip 2019-73, June 10, 2019 - All taxpayers should check their withholding ASAP Tax Reform Tax Tip 2019-45, April 22, 2019 - Don’t fall for myth-leading information about tax refunds Tax Reform Tax Tip 2018-164, October 23, 2018 - Taxpayers can follow these steps for Using the Withholding Calculator on IRS.gov Tax Reform Tax Tip 2018-154, October 3, 2018 - Taxpayers who haven’t checked their withholding should use the Withholding Calculator ASAP Tax Reform Tax Tip 2018-143, September 13, 2018 - Retirees with pension income should do a Paycheck Checkup ASAP Tax Reform Tax Tip 2018-142, September 12, 2018 - Taxpayers should find out if they need to make estimated or additional tax payments Tax Reform Tax Tip 2018-141, September 11, 2018 - Employees with other sources of income should do a Paycheck Checkup Tax Reform Tax Tip 2018-140, September 10, 2018 - Here’s how and when to pay estimated taxes Tax Reform Tax Tip 2018-128, August 17, 2018 - Here’s what taxpayers do when they have to file a new W-4 Tax Reform Tax Tip 2018-127, August 16, 2018 - Taxpayers with children, other dependents should check withholding ASAP Tax Reform Tax Tip 2018-126, August 15, 2018 - Taxpayers who support dependents should check their withholding now Tax Reform Tax Tip 2018-125, August 14, 2018 - IRS urges taxpayers with high income, complex returns to check withholding Tax Reform Tax Tip 2018-124, August 13, 2018 - IRS tells taxpayers who got a big refund to do a “paycheck checkup” Tax Reform Tax Tip 2018-103, July 5, 2018 - Taxpayers who owed tax this year should check their withholding soon Tax Reform Tax Tip 2018-48, March 29, 2018 - Tips for Updating Form W-4 After Doing a Paycheck Checkup Tax Reform Tax Tip 2018-47, March 28, 2018 - Step-by-Step Instructions for Using the IRS Withholding Calculator Tax Reform Tax Tip 2018-46, March 27, 2018 - Tips for Using the Withholding Calculator Tax Reform Tax Tip 2018-45, March 26, 2018 - Updated Withholding Calculator Reflects Changes in New Tax Law Frequently Asked Questions: Frequently Asked Questions on the 2020 Form W-4 Estimated Taxes for Individuals Frequently Asked Questions Withholding Estimator Frequently Asked Questions IRS Withholding Tables Frequently Asked Questions Fact Sheets: FS-2019-6, April 2019 - Basics of estimated taxes for individuals FS-2019-4, March 2019 - Tax withholding: How to get it right FS-2018-15, August 2018 - Tax facts for seasonal job seekers Publications: Publication 5307, Tax Reform: Basics for Individuals and Families PDF Publication 505, Tax Withholding and Estimated Tax Paycheck Checkup (Publication 5303) English PDF | Spanish PDF Forms: Draft of the 2020 Form W-4, Employee's Withholding Allowance Certificate PDF Statements: September 20, 2018 - IRS Statement on Form W-4 December 13, 2017 - Here are the latest developments involving withholding information related to the Tax Cuts and Jobs Act Tax Info to Share: Have questions about the Tax Withholding Estimator? Check out the FAQs Tips for using the IRS Tax Withholding Estimator If you’re self-employed, checking your tax situation just got easier Retirees: New IRS tool makes it easier to check your withholding What to do with your Tax Withholding Estimator results New Tax Withholding Estimator makes it easier to tailor your withholding Alternate ways to get your withholding right Ways to check your withholding on IRS.gov Check your withholding ASAP What you need to know about doing a Paycheck Checkup Get ready to file your 2019 taxes An estimated tax payment could help avoid a penalty Retirees with pension income: Do a Paycheck Checkup Got a big tax refund? Use IRS Withholding Estimator to boost take-home pay Have children and other dependents? Check your withholding Time for a Paycheck Checkup if you have dependents Do you have high income or a complex tax return? Do a Paycheck Checkup soon Paycheck Checkup for Taxpayers Who Itemize Paycheck Checkup for Seasonal and Part-year Workers Time for a Paycheck Checkup Wondering how much tax to withhold? Claiming Exemption from Withholding (for use by employers communicating to their employees, another for other partners and stakeholders) Claiming Exemption from Withholding (for use by partners and stakeholders) Law Changes for 2018 Affect Withholding Use the IRS Withholding Estimator to Determine the Right Amount of Withholding for You Check your withholding ASAP Small Business Initiatives Tax Reform Small Business Initiative News Releases: IR-2019-166, October 8, 2019, IRS celebrates National Work and Family Month IR-2019-158, September 24, 2019, IRS finalizes safe harbor to allow rental real estate to qualify as a business for qualified business income deduction IR-2019-135, July 31, 2019 - IRS, Treasury issue guidance on making or revoking the bonus depreciation elections IR-2019-130, July 22, 2019 - Qualified Business Income sessions highlight 2019 Nationwide Tax Forum; 199A popular topic for tax pros attending IR-2019-115, June 18, 2019 - IRS, Treasury issue guidance under Tax Cuts and Jobs Act and the Consolidated Appropriations Act of 2018 for cooperatives and patrons of cooperatives IR-2019-93, May 10, 2019 - IRS highlights credits and deductions for businesses during Small Business Week IR-2019-92, May 9, 2019 - During Small Business Week, IRS spotlights expanded tax benefits for depreciation and expensing IR-2019-75, April 17, 2019 - IRS issues guidance relating to deferral of gains for investments in a qualified opportunity fund IR-2019-34, March 8, 2019 - Tax Time Guide: IRS publication helps small businesses, self-employed understand what’s new for taxes IR-2019-24, February 28, 2019 - IRS waives estimated tax penalty for farmers, fishermen who file returns and pay tax by April 15 IR-2018-254, December 18, 2018 - IRS issues guidance on changes to excess business and net operating losses IR-2018-251, December 14, 2018 - IRS issues standard mileage rates for 2019 IR-2018-247, December 10, 2018 - IRS issues guidance for determining nondeductible amount of parking fringe expenses and unrelated business taxable income; provides penalty relief to tax-exempt organizations IR-2018-227, November 19, 2018 - Like-kind exchanges now limited to real property IR-2018-223, November 15, 2018 - New tax law allows small businesses to expense more, expands bonus depreciation IR-2018-205, October 18, 2018 - Reduced 24-percent withholding rate applies to small businesses and other payers; Revised backup withholding publication features helpful FAQs IR-2018-203, October 16, 2018 - IRS: Several tax law changes may affect bottom line of many business owners IR-2018-197, October 9, 2018 - IRS to highlight tax reform changes affecting small businesses; Small business owners, self-employed should plan now for new changes IR-2018-196, October 4, 2018 - For many business taxpayers, time is running out to elect out of new 100-percent depreciation deduction for 2017 IR-2018-195, October 3, 2018 - IRS issues guidance on Tax Cuts and Jobs Act changes on business expense deductions for meals, entertainment IR-2018-191, September 24, 2018 - New employer tax credit for paid family and medical leave available for 2018 and 2019 IR-2018-190, September 21, 2018 - IRS: 2018 employer reimbursements for employees’ 2017 moves are generally tax-free IR-2018-184, September 11, 2018 - IRS reminder: Third estimated tax payment due Sept. 17; Tools are available to help people pay right amount following law changes IR-2018-182, September 10, 2018 - Tax reform changes affecting small business and self-employed taxpayers; third quarter estimated tax payment deadline is Sept. 17 IR-2018-162, August 8, 2018 - IRS issues proposed regulations on new 20 percent deduction for passthrough businesses IR-2018-160, August 3, 2018 - IRS issues guidance on small business accounting method changes under Tax Cuts and Jobs Act IR-2018-159, August 3, 2018 - Treasury, IRS issue proposed regulations on new 100 percent depreciation Tax Tips: Tax Reform Tax Tip 2019-115, August 22, 2018 - Employers who provide leave might qualify to claim valuable credit Tax Reform Tax Tip 2019-100, July 29, 2019 - Here’s the 411 on who can deduct car expenses on their tax returns Tax Reform Tax Tip 2019-64, May 22, 2019 - Here’s what historic building owners should know about the rehabilitation tax credit Tax Reform Tax Tip 2019-56, May 9, 2019 - Businesses should review depreciation deductions rules Tax Reform Tax Tip 2019-46, April 23, 2019 - Six things taxpayers should know about the sharing economy and their taxes Tax Reform Tax Tip 2019-23, March 13, 2019 - Business taxpayers should take another look at their estimated tax payments Tax Reform Tax Tip 2019-21, March 11, 2019 - Tax reform changes to fringe benefit deductions affect business’s bottom line Tax Reform Tax Tip 2018-196, December 19, 2018 – These videos will help taxpayers learn more about how tax reform affects their taxes Tax Reform Tax Tip 2019-01, January 29, 2019 - Find out how tax reform affects your businesses' bottom line at IRS.gov Tax Reform Tax Tip 2018-197, December 20, 2018 - New IRS resources on IRS.gov help businesses understand tax reform Tax Reform Tax Tip 2018-194, December 17, 2018 - Businesses can visit IRS.gov to find out how tax reform affects their bottom line Tax Reform Tax Tip 2018-192, December 12, 2018 - Tax reform brings changes to qualified moving expenses Tax Reform Tax Tip 2018-191, December 11, 2018 - Tax reform creates opportunity zone tax incentive Tax Reform Tax Tip 2018-190, December 10, 2018 - Tax reform law makes changes to employee achievement award rules Tax Reform Tax Tip 2018-183, November 28, 2018 - New tax credit benefits employers who provide paid family and medical leave Tax Reform Tax Tip 2018-179, November 30, 2018 - Some S corporations may want to convert to C corporations Tax Reform Tax Tip 2018-177, November 15, 2018 - Tax Reform changes depreciation limits on luxury automobiles Tax Reform Tax Tip 2018-173, November 7, 2018 - After tax reform, many corporations will pay blended tax rate Tax Reform Tax Tip 2018-172, November 6, 2018 - Here’s how tax reform changed accounting methods for small businesses Tax Reform Tax Tip 2018-170, November 1, 2018 - Tax reform changes to depreciation deduction affect farmers’ bottom line Tax Reform Tax Tip 2018-169, October 31, 2018 - Here’s how tax reform affects farmers and ranchers Tax Reform Tax Tip 2018-168, October 30, 2018 - Newly revised publication helps taxpayers understand changes to backup withholding Tax Reform Tax Tip 2018-166, October 25, 2018 - Business owners can claim a qualified business income deduction Tax Reform Tax Tip 2018-163, October 22, 2018 - Webinars help employers, businesses and tax preparers understand tax reform law Tax Reform Tax Tip 2018-162, October 18, 2018 - Tax reform brings changes to fringe benefits that can affect an employer’s bottom line Tax Reform Tax Tip 2018-158, October 11, 2018 - IRS resources can help small businesses better understand how tax reform affects their bottom line Tax Reform Tax Tip 2018-157, October 10, 2018 - New 100-percent depreciation deduction benefits business taxpayers Tax Reform Tax Tip 2018-149, September 25, 2018 - New credit benefits employers who provide paid family and medical leave Tax Reform Tax Tip 2018-119, August 2, 2018 - Business owners can visit IRS.gov for resources to help understand tax reform Tax Reform Tax Tip 2018-69, May 4, 2018 - How the Employer Credit for Family and Medical Leave Benefits Employers Tax Reform Tax Tip 2018-68, May 3, 2018 - Tax Reform: Changes to Depreciation Affect Businesses Now Regulations: REG-120186-18, Investing in Qualified Opportunity Funds PDF REG-120186-18, Request for Information on Data Collection and Tracking for Qualified Opportunity Zones PDF Revenue Procedures: Rev. Proc. 2019-38, IRS finalizes safe harbor to allow rental real estate to qualify as a business for qualified business income deduction PDF Rev. Proc. 2019-26, Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability (Tables of limitations on depreciation deductions for owners of passenger automobiles) PDF Frequently Asked Questions: Additional First Year Depreciation Deduction (Bonus) Frequently Asked Questions Tax Cuts and Jobs Act, Provision 11011, Section 199A - Qualified Business Income Deduction Frequently Asked Questions Frequently Asked Questions about Employer Credit for Paid Family and Medical Leave Fact Sheets: FS-2019-12, October 2019 - Employers may claim tax credit for providing paid family and medical leave to employees FS-2019-8, April 2019 - Facts About the Qualified Business Income Deduction FS-2019-3, March 2019 - IRS highlights tax reform changes that affect businesses FS-2018-19, December 2018 - What’s new for farmers in 2018? FS-2018-17, October 2018 - The Highlights of Tax Reform for Businesses FS-2018-9, April 2018 - New rules and limitations for depreciation and expensing under the Tax Cuts and Jobs Act Publications: Publication 5318, Tax Reform: What’s New for Your Business English PDF Spanish PDF Chinese PDF Korean PDF Russian PDF Vietnamese PDF Publication 5327, New tax credit for employers who provide paid family and medical leave English PDF Spanish PDF Publication 15, Circular E, Employer’s Tax Guide Tax Info to Share: Tax Reform changes the rules about Net Operating Losses Tax Reform changes excess business loss limits New credit benefits employers providing paid family and medical leave Tax reform changes accounting method rules for businesses Tax reform affects employee achievement awards Tax reform changes qualified moving expense reimbursements Tax Reform creates opportunity zone tax incentive Tax Reform limits like-kind exchanges S-corporations may want to convert to C-corporations New tax law offers 100-percent, first-year ‘bonus’ depreciation New tax law changes business expensing Changes to depreciation limits on luxury automobiles How tax reform affects farmers and ranchers Tax reform changes to depreciation deduction affect farmers IRS resources help small businesses understand tax reform New 100-percent depreciation deduction for businesses Taxpayers may be eligible for a qualified business income deduction New tax law changes backup withholding rate Tax law changes affect fringe benefit deductions and your taxes YouTube Videos: 100 Percent First Year Depreciation: English | Spanish | ASL Farming and Depreciation: English Meals and Entertainment: English | Spanish | ASL Opportunity Zone: English Employee Achievement Awards: English | ASL Webpages: Qualified Business Income Deduction Employer Update Tax Cuts and Jobs Act: A comparison for businesses The Tax Cuts and Jobs Act changed deductions, depreciation, expensing, tax credits and other tax items that affect businesses. This side-by-side comparison can help businesses understand the changes and plan accordingly. Saving Plans News Releases: IR-2018-156, July 30, 2018 - IRS offers guidance on recent 529 education savings plan changes IR-2018-139, June 15, 2018 - Tax reform allows people with disabilities to put more money into ABLE accounts, expands eligibility for Saver’s Credit IR-2018-107, April 26, 2018 - IRS grants relief for taxpayers affected by reduction of maximum deductible Health Savings Account contributions Regulations: REG-128246-18, Contribution Limits Applicable to ABLE Accounts Tax Tips: Tax Reform Tax Tip 2018-136, August 30, 2018 - Tax reform affects ABLE accounts, saver’s credit, 529 rollovers Frequently Asked Questions: IRA FAQS — Recharacterization of IRA Contributions Publications: Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) Publication 970, Tax Benefits for Education Tax Info to Share: People with disabilities can contribute more to ABLE accounts, and qualify for Saver’s Credit International Provisions News Releases: IR-2019-128, July 16, 2019 - IRS provides additional details on transition tax on untaxed foreign earnings IR-2018-210, Oct. 31, 2018 - IRS issues proposed regulations reducing potential income inclusions for certain domestic corporations that own stock in foreign corporations IR-2018-186, Sept. 13, 2018 - IRS issues proposed regulations on global intangible low-taxed income for U.S. shareholders IR-2018-158, August 1, 2018 - IRS and Treasury issue proposed regulations implementing Section 965 IR-2018-131, June 4, 2018 - IRS offers penalty, filing relief to many subject to new transition tax on foreign earnings IR-2018-81, April 2, 2018 - IRS Issues Guidance on Withholding on the Transfer of Partnership Interests by Foreign Persons IR-2018-79, April 2, 2018 - IRS Issues Additional Guidance on Transition Tax on Foreign Earnings IR-2018-53, March 13, 2018 - IRS provides additional details on section 965, transition tax; Deadlines approach for some 2017 filers IR-2018-25, February 13, 2018 - IRS Issues Guidance on Changes in Accounting Periods Related to the Transition Tax IR-2018-09, January 19, 2018 - IRS Issues Additional Guidance on Transition Tax on Foreign Earnings IR-2017-212, December 29, 2017 - IRS Issues Guidance on Transition Tax on Foreign Earnings Notices: Notice 2019-01, Previously Taxed Earnings and Profits Accounts PDF Frequently Asked Questions: Questions and Answers about Tax Year 2018 Reporting and Payments Arising under Section 965 Questions and Answers about Reporting Related to Section 965 on 2017 Tax Returns Get Ready News Releases: IR-2019-98, May 31, 2019 - IRS, Treasury unveil proposed W-4 design for 2020 IR-2019-67, April 9, 2019 - IRS.gov: Best place to get last-minute tax tips and resources IR-2019-65, April 8, 2019 - IRS: Rushing to file taxes can result in errors, use e-file, file extension if needed IR-2019-64, April 5, 2019 - Tax deadline approaches: IRS dispels five myths about tax refunds IR-2019-62, April 3, 2019 - Estimated taxes form and publication can help people pay the right amount in 2019 IR-2019-61, April 2, 2019 - IRS offers webinar on the importance of filing on time IR-2019-60, April 2, 2019 - Tax Time Guide wrap-up: Tips on payment options, penalty waivers, refunds and more IR-2019-59, March 29, 2019 - With new SALT limit, IRS explains tax treatment of state and local tax refunds IR-2019-46, March 19, 2019 - Tax Time Guide: Contribute to an IRA by April 15 to claim it on 2018 tax returns IR-2019-22, February 26, 2019 - Tax Time Guide: Most people affected by major tax reform changes; Special publication, other online resources can help IR-2019-18, February 19, 2019 - Avoid the rush: Today marks busiest phone day of the year; check IRS.gov for answers to tax questions IR-2018-222, November 15, 2018 - IRS provides tax inflation adjustments for tax year 2019 IR-2018-220, November 14, 2018 - Get Ready for Taxes: For many, time is running out to avoid a tax-time surprise; Check withholding, make estimated payments now IR-2018- 217, November 7, 2018 - Get Ready for Taxes: Here’s how the new tax law revised family tax credits IR-2018-172, August, 2018 - Treasury, IRS issue proposed regulations on charitable contributions and state and local tax credits IR-2018-138, June 14, 2018 - IRS reminder: Second estimated tax payment due June 15; form, publication can help people pay the right amount following law changes IR-2018-137, June 14, 2018 - More than 2 million ITINs to expire this year; Renew soon to avoid refund delays IR-2018-127, May 25, 2018 - Law change affects moving, mileage and travel expenses IR-2018-122, May 23, 2018 - IRS issues notice on state and local tax deductions IR-2018-32, February 21, 2018 - Interest on Home Equity Loans Often Still Deductible Under New Law IR-2018-19, February 6, 2018 - IRS Announces 2018 Pension Plan Limitations Not Affected by Tax Cuts and Jobs Act of 2017 Tax Tips: Tax Reform Tax Tip 2019-102, July 31, 2019 - These summer actions might benefit taxpayers who itemize Tax Reform Tax Tip 2019-100, July 29, 2019 - Here’s the 411 on who can deduct car expenses on their tax returns Tax Reform Tax Tip 2019-99, July 25, 2019 - Year-round tax planning includes reviewing eligibility for credits and deduction Tax Reform Tax Tip 2019-88, July 8, 2019 - Divorce or separation may have an effect on taxes Tax Reform Tax Tip 2019-67, May 29, 2019 - All taxpayers should plan ahead for natural disasters Tax Reform Tax Tip 2019-35, April 3, 2019 - Things taxpayers should know about claiming dependents Tax Reform Tax Tip 2019-28, March 21, 2019 - Tax reform brought significant changes to itemized deductions Tax Reform Tax Tip 2019-27, March 20, 2019 - Here’s a quick overview of tax reform changes and where taxpayers can find more info Tax Reform Tax Tip 2019-20, March 7, 2019 - Taxpayers must report health care coverage on 2018 tax return Tax Reform Tax Tip 2019-15, February 27, 2019 - Here’s how tax reform affects taxpayers who claim the child tax credit Tax Reform Tax Tip 2019-04, February 5, 2019 - Individuals can find answers to their questions about tax reform on IRS.gov Tax Reform Tax Tip 2018-196, December 19, 2018 - These videos will help taxpayers learn more about how tax reform affects their taxes Tax Reform Tax Tip 2018-195, December 18, 2018 - Individuals can find answers to their questions about tax reform on IRS.gov Tax Reform Tax Tip 2018-182, November 27, 2018 - What’s new with the child tax credit after tax reform Tax Reform Tax Tip 2018-176, November 14, 2018 - Tax reform affects if and how taxpayers itemize their deductions Tax Reform Tax Tip 2018-171, November 5, 2018 - New IRS publication helps taxpayers Get Ready for tax reform Revenue Procedures: RP-2018-57, Inflation Adjustments PDF Frequently Asked Questions: Frequently Asked Questions on the early release of the 2020 Form W-4 State and Local Income Tax Frequently Asked Question Fact Sheets: FS-2019-6, April 2019 - Basics of estimated taxes for individuals FS-2019-2, February 2019 - Be Tax Ready – understanding tax reform changes affecting individuals and families FS-2018-14, August 2018 - Know the tax facts about renting out residential property Publications: Publication 5330 - Reminder from the IRS and the American Payroll Association (with APA logo) English PDF | Spanish PDF Publication 5330A - Reminder from the IRS and the American Payroll Association (without APA logo) English PDF | Spanish PDF Forms: Draft of the 2020 Form W-4, Employee's Withholding Allowance Certificate PDF YouTube Videos: Mortgage Interest Deduction: English | Spanish | ASL Get Ready: Get ready today to file your 2018 federal income tax return Tax Info to Share: Get ready to file your 2019 taxes General Tax Reform News Releases: IR-2019-109, June 11, 2019 - Final Regulations on Charitable Contributions and State and Local Tax Credits IR-2018-229, Nov. 20, 2018 - Treasury, IRS: Making large gifts now won’t harm estates after 2025 IR-2018-216, November 7, 2018 - The Treasury Department and the Internal Revenue Service today issued final regulations expanding the long-standing paid preparer due diligence requirement to include individual income tax returns claiming the head of household filing status IR-2018-206, October 19, 2018 - Treasury, IRS issue proposed regulations on new Opportunity Zone tax incentive IR-2018-178, Sept. 5, 2018 - Clarification for business taxpayers: Payments under state or local tax credit programs may be deductible as business expenses IR-2018-134, June 8, 2018 - For new tax on some private colleges, stepped-up basis may apply to property sold at a gain; new basis rule may limit tax impact IR-2018-126, May 25, 2018 - New law gives individuals and businesses more time to challenge a wrongful IRS levy; newly-revised publication can help IR-2018-110, May 2, 2018 - IRS highlights sharing economy tax center, other resources during National Small Business Week IR-2018-109, May 2, 2018 - For Small Business Week, IRS highlights key business tax topics IR-2018-104, April 26, 2018 - IRS describes new tax reform information reporting requirements for certain life insurance contract transactions and provides transitional guidance delaying reporting until final regulations are issued IR-2018-99, April 16, 2018 - Many corporations will pay a blended federal income tax this year under the new tax reform law IR-2018-95, April 13, 2018 - Combat zone tax benefits now available to Armed Forces members who served in the Sinai Peninsula; IRS accepting retroactive tax refund claims back to 2015 IR-2018-94, April 13, 2018 - Inflation Adjustments Under Recently Enacted Tax Law IR-2018-82, April 2, 2018 - IRS issues guidance on business interest expense limitations IR-2018-37, March 1, 2018 - IRS Plans to Issue Regulations Clarifying Limitations on Carried Interest IR-2018-16, January 30, 2018 - Tax Issues for Alaska Native American Corporations and Alaska Native Settlement Trusts IR-2017-210, December 27, 2017 - IRS Advisory: Prepaid Real Property Taxes May Be Deductible in 2017 if Assessed and Paid in 2017 Tax Tips: Tax Reform Tax Tip 2019-08, February 13, 2019 - Videos help taxpayers learn more about tax reform Tax Reform Tax Tip 2018-161, October 17, 2018 - Tax reform brings changes to real estate rehabilitation tax credit Tax Reform Tax Tip 2018-132, August 23, 2018 - IRS launches new easy-to-use web pages to help all taxpayers understand tax reform Tax Reform Tax Tip 2018-123, August 9, 2018 - Taxpayers now have more time to challenge a levy Tax Reform Tax Tip 2018-115, July 26, 2018 - Resources on IRS.gov help all taxpayers understand tax reform Tax Reform Tax Tip 2018-49, March 30, 2018 - Taxpayers can Visit IRS.gov for Resources to Help Understand Tax Reform Notices: Notice 2019-42 PDF Notice 2019-12 PDF Frequently Asked Questions: Production Period for Beer, Wine, and Distilled Spirits Frequently Asked Questions Opportunity Zones Frequently Asked Questions Gift Tax and Estate Tax Frequently Asked Questions Publications: Publication 5307, Tax Reform: Basics for Individuals and Families English PDF Spanish PDF Puerto Rico (Spanish) PDF Chinese Simplified Chinese PDF Traditional Chinese PDF Korean PDF Russian PDF Vietnamese PDF Treasury Decision: TD 9864, Contributions in Exchange for State or Local Tax Credits Drop-in Articles: Taxpayers can get tax info on social media Tax law creates new opportunity zone program Tax Cuts and Jobs Act: A comparison for businesses The Tax Cuts and Jobs Act changed deductions, depreciation, expensing, tax credits and other tax items that affect businesses. This side-by-side comparison can help businesses understand the changes and plan accordingly. Other Resources Training Materials: Tax Cuts and Jobs Act (TCJA) Training Materials Webinars: Tax Reform Due Diligence Requirements Understanding Tax Reform Basics about Opportunity Zones Tax Reform Basics for the Qualified Business Income Deduction (199A) Tax Reform Basics for Employers Tax Reform Basics for Individuals and Families Tax Reform Basics for Small Businesses and Pass-Through Entities YouTube Videos: Child Tax Credit and Credit for Other Dependents: English | ASL Mortgage Interest Deduction: English | Spanish 100 Percent First Year Depreciation: English | Spanish | ASL Farming and Depreciation: English Meals and Entertainment: English | Spanish | ASL Opportunity Zone: English Employee Achievement Awards: English | Spanish | ASL ABLE Accounts: English | Spanish | ASL Moving Expenses: English | Spanish | ASL Tax Withholding Estimator: English | Spanish Taxpayer Advocate Service The new tax reform law has made changes that can affect your return. Access the new Tax Reform Changes site in English or Spanish to see what has and has not changed.
