Now that the "2023 tax season" for filing 2022 returns has passed, individuals and businesses can focus on tax planning for this year. To do this, it is imperative to recognize 2023 tax changes. New tax rules and the expiration of others have changed the tax landscape in 2023 for individuals and businesses. Also to be considered is the impact of inflation and cost-of-living adjustments (COLAs) on more than six dozen tax provisions for 2023. The following is a review of the major changes that took effect Jan. 1, 2023. They should be factored into withholding and estimated taxes for 2023.