Prior year news and resources about the Tax Cuts and Jobs Act and tax reform initiatives — General tax reform. News releases 2019 IR-2019-109, Final Regulations on Charitable Contributions and State and Local Tax Credits 2018 IR-2018-229, Treasury, IRS: Making large gifts now won’t harm estates after 2025 IR-2018-216, 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, Treasury, IRS issue proposed regulations on new Opportunity Zone tax incentive IR-2018-178, Clarification for business taxpayers: Payments under state or local tax credit programs may be deductible as business expenses IR-2018-134, For new tax on some private colleges, stepped-up basis may apply to property sold at a gain; new basis rule may limit tax impact8 IR-2018-126, New law gives individuals and businesses more time to challenge a wrongful IRS levy; newly-revised publication can help IR-2018-110, IRS highlights sharing economy tax center, other resources during National Small Business Week IR-2018-109, For Small Business Week, IRS highlights key business tax topics IR-2018-104, 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, Many corporations will pay a blended federal income tax this year under the new tax reform law IR-2018-95, 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, Inflation adjustments under recently enacted tax law IR-2018-82, IRS issues guidance on business interest expense limitations IR-2018-37, IRS plans to issue regulations clarifying limitations on carried interest IR-2018-16, Tax issues for Alaska Native American Corporations and Alaska Native Settlement Trusts IR-2017-210, IRS advisory: prepaid real property taxes may be deductible in 2017 if assessed and paid in 2017 Tax tips 2019 Tax Reform Tax Tip 2019-08, Videos help taxpayers learn more about tax reform 2018 Tax Reform Tax Tip 2018-161, Tax reform brings changes to real estate rehabilitation tax credit Tax Reform Tax Tip 2018-132, IRS launches new easy-to-use webpages to help all taxpayers understand tax reform Tax Reform Tax Tip 2018-123, Taxpayers now have more time to challenge a levy Tax Reform Tax Tip 2018-115, Resources on IRS.gov help all taxpayers understand tax reform Tax Reform Tax Tip 2018-49, Taxpayers can visit IRS.gov for resources to help understand tax reform Guidance Notices Notice 2019-42 PDF Notice 2019-12 PDF Treasury Decisions TD 9864, Contributions in Exchange for State or Local Tax Credits Tax info to share 2018 Taxpayers can get tax info on social media Tax law creates new opportunity zone program
