Body The Tax Cuts and Jobs Act (TCJA) affects individuals, businesses, tax exempt and government entities. Information for... Individuals From estimated taxes to withholding, tax reform has a significant effect on your taxes. Paycheck checkup Itemized deductions Standard deductions Other topics Businesses Whether you are a small or large business, tax reform may affect your company. Qualified Business Income Deduction Meals and entertainment deduction International businesses Other topics Tax-exempt entities Tax reform affects retirement plans, tax-exempt organizations and governments. Qualified transportation fringe benefits PDF More than one trade or business PDF Estimated tax penalty relief for transportation fringe benefits PDF Other topics