Tax reform information for individuals, families and businesses 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 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 2019 2018 Tax Tips 2020 COVID Tax Tip 2020-101, Using the Tax Withholding Estimator will help taxpayers avoid surprises next year 2019 2018 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 2018-2019 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 Draft of the 2020 Form W-4, Employee's Withholding Allowance Certificate PDF Statements 2017-2018 Tax Info to Share 2018-2019 Small business initiatives Tax Reform Small Business Initiative News Releases 2019 2018 Tax Tips 2019 2018 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 2019 2018 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 Tax Info to Share Guidance Regulations Revenue Procedures YouTube Videos Opportunity Zone Employee Achievement Awards (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, 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 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 2019 IR-2019-128, IRS provides additional details on transition tax on untaxed foreign earnings 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 IR-2017-212, IRS issues guidance on transition tax on foreign earnings 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 Get ready News Releases 2019 2018 Tax Tips 2019 2018 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 2018-2019 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 Draft of the 2020 Form W-4, Employee's Withholding Allowance Certificate PDF YouTube Videos Mortgage Interest Deduction (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 Revenue Procedures RP-2018-57, Inflation Adjustments PDF General tax reform News Releases 2019 2018 Tax Tips 2019 2018 Guidance Notices Treasury Decisions Frequently Asked Questions Production Period for Beer, Wine, and Distilled Spirits Opportunity Zones Gift Tax and Estate Tax Drop-in Articles 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 Mortgage Interest Deduction Meals and Entertainment (ASL) Opportunity Zone Employee Achievement Awards (ASL) ABLE Accounts (ASL) Moving Expenses (ASL) 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.
