Tax reform information for individuals, families and businesses
Get the latest news and resources about the Tax Cuts and Jobs Act and tax reform current initiatives.
News Releases
2020
- IR-2020-53, Tax Time Guide: Tax Withholding Estimator helps retirees, workers and self-employed calculate taxes, fill out new Form W-4
- IR-2020-28, IRS, Treasury issue proposed regulations updating income tax withholding rules
- IR-2020-09, Improved Tax Withholding Estimator helps workers target the refund they want; shows how to fill out new 2020 W-4
Tax Tips
2020
- COVID Tax Tip 2020-101, Using the Tax Withholding Estimator will help taxpayers avoid surprises next year
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
Publications
- Publication 505, Tax Withholding and Estimated Tax
- Publication 5303, Paycheck Checkup PDF
- Publication 5360, Paycheck Checkup using the IRS Tax Withholding Estimator PDF
Forms
Statements
Tax Info to Share
Tax Reform Small Business Initiative
News Releases
Tax Tips
Frequently Asked Questions
- Additional First Year Depreciation Deduction (Bonus)
- Tax Cuts and Jobs Act, Provision 11011, Section 199A - Qualified Business Income Deduction
- Employer Credit for Paid Family and Medical Leave
Fact Sheets
Publications
- Publication 15, Circular E, Employer’s Tax Guide
- Publication 5318, Tax Reform: What’s New for Your Business
- Publication 5327, New tax credit for employers who provide paid family and medical leave PDF
Guidance
YouTube Videos
Webpages
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.
News Releases
- IR-2018-156, IRS offers guidance on recent 529 education savings plan changes
- IR-2018-139, Tax reform allows people with disabilities to put more money into ABLE accounts, expands eligibility for Saver’s Credit
- IR-2018-107, 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, Tax reform affects ABLE accounts, saver’s credit, 529 rollovers
Frequently Asked Questions
Publications
- Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)
- Publication 970, Tax Benefits for Education
Tax Info to Share
News Releases
2019
2018
- IR-2018-210, IRS issues proposed regulations reducing potential income inclusions for certain domestic corporations that own stock in foreign corporations
- IR-2018-186, IRS issues proposed regulations on global intangible low-taxed income for U.S. shareholders
- IR-2018-158, IRS and Treasury issue proposed regulations implementing Section 965
- IR-2018-131, IRS offers penalty, filing relief to many subject to new transition tax on foreign earnings
- IR-2018-81, IRS issues guidance on withholding on the transfer of partnership interests by foreign persons
- IR-2018-79, IRS issues additional guidance on transition tax on foreign earnings
- IR-2018-53, IRS provides additional details on section 965, transition tax; Deadlines approach for some 2017 filers
- IR-2018-25, IRS issues guidance on changes in accounting periods related to the transition tax
- IR-2018-09, IRS issues additional guidance on transition tax on foreign earnings
2017
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
Notices
- Notice 2019-01, Previously Taxed Earnings and Profits Accounts PDF
News Releases
Tax Tips
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
Publications
- Publication 5330, Reminder from the IRS and the American Payroll Association (with APA logo) PDF
- Publication 5330-A, Reminder from the IRS and the American Payroll Association (without APA logo) PDF
Forms
YouTube Videos
Get Ready
Tax Info to Share
Revenue Procedures
- RP-2018-57, Inflation Adjustments PDF
News Releases
Tax Tips
Guidance
Frequently Asked Questions
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.
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
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.