CPA-HQ Articles and Podcasts
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Individual Insurance Mandate Changed
The Tax Cuts and Jobs Act changes the individual insurance mandate, the rules regarding the shared responsibility payment which has ...
Dividends Received Deduction for C Corporations Changed
The Tax Cuts and Jobs Act changed the dividends received deduction for corporations. Prior Law Through December 31, 2017 Dividends ...
Corporate Alternative Minimum Tax Repealed
The Tax Cuts and Jobs Act repeals the corporate Alternative Minimum Tax. Prior Law Through December 31, 2017 Alternative Minimum ...
Changes to Mortgage Interest Deduction
The Tax Cuts and Jobs Act has lowered the acquisition debt threshold for deduction of mortgage interest. Prior Law Through ...
Itemized Deduction Limited to $10,000 for State and Local Taxes
The Tax Cuts and Jobs Act has placed a maximum threshold on taxes that can be deducted on Schedule A ...
Overall Limitation (“Pease Limitation”) on Itemized Deductions Suspended
The Tax Cuts and Jobs Act has removed the overall limitation on itemized deductions for high-income earners. Prior Law Through ...
Changes in C Corporation Tax Rates
The Tax Cuts and Jobs Act makes significant changes in the tax rates applicable to corporations that pay tax (those ...
Tax Cuts and Jobs Act Suspends Personal Exemption Deduction
The Tax Cuts and Jobs Act has suspended the personal exemption deduction. Current Law Through December 31, 2017 In determining ...
Standard Deduction Increases Under Tax Cuts and Jobs Act
The Tax Cuts and Jobs Act has increased the standard deduction. Current Law Through December 31, 2017 The inflation-adjusted basic ...
Capital Gain and Qualified Dividend Tax Rates
The Tax Cuts and Jobs Act has kept in place the favorable capital gains tax rates. Current Law Through December ...
