The Tax Cuts & Jobs Act

 

Tax Reform Events


Presentation Materials

The AICPA has developed two PowerPoint presentations for CPAs to use when discussing the Tax Cuts & Jobs Act with various audiences:

Need for IRS Guidance on New Pass-Through Deduction a Top Member Concern

Posted: June 14, 2018
When will the IRS issue guidance on new Internal Revenue Code section 199A? That’s the number-one question on CPAs’ minds related to the Tax Cuts and Jobs Act.

State and Local Tax Implications of Federal Tax Reform for Tax-Exempt Organizations

Posted: June 13, 2018
The new tax law has made changes to taxation of tax-exempt organizations, including to the unrelated business income tax. Here's a look at those changes and their implications for state taxes.

New Law Gives More Time to Challenge a Wrongful IRS Levy

Posted: May 25, 2018
Individuals and businesses have additional time to file an administrative claim or to bring a civil action for wrongful levy or seizure, according to the IRS.

Law Change Affects Moving, Mileage and Travel Expenses

Posted: May 25, 2018
The IRS has provided information to taxpayers and employers about changes from the Tax Cuts and Jobs Act that affect move-related vehicle expenses, un-reimbursed employee expenses and vehicle expensing.

IRS Issues Notice on SALT Deductions

Posted: May 23, 2018
The U.S. Department of the Treasury and the IRS issued a notice today stating that proposed regulations will be issued addressing the deductibility of state and local tax payments for federal income tax purposes.

Tax Reform and 2019 Returns

Posted: May 2, 2018
While the majority of taxpayers’ returns from the tax season just completed were not affected by the Tax Cuts and Jobs Act, the impact of its provisions will be felt for years to come – and right now is a good time to start getting ready.

Bunching Charitable Donations After the New Tax Law

Posted: April 30, 2018
Changes to tax law make it less likely that individuals will have a tax benefit from making charitable contributions. Find out how to deal with these developments for individual taxpayers and not-for-profit organizations.

IRS Grants Relief for Taxpayers Affected by Reduction of Maximum Deductible HSA Contributions

Posted: April 26, 2018
The IRS has announced relief for taxpayers with family coverage under a High Deductible Health Plan who contribute to a Health Savings Account.