Most individuals have recently completed their income tax returns for 2017. Now is the time to focus attention on 2018 and beyond. As you do so, you’ll find that as a result of the Tax Cuts and Jobs Act, many write-offs that have long been available to individuals are now missing from 2018 returns. The changes in deduction rules may influence income tax withholding and estimated tax payments for 2018 and beyond. Here is a roundup of deductions that have been deleted, some temporarily (from 2018 through 2025) and some permanently.

Personal and Dependency Exemptions

In 2017, you were able to deduct $4,050 for yourself and each dependent. For example, a married couple with two dependent children could subtract $16,200 ($4,050 x 4) in arriving at taxable income.

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