As you may know, there has been significant tax reform for individual, passthrough and corporate taxpayers. 整理这些新变化可能会让人感到困惑和负担. 以下是一些将影响我们的个人和企业客户的重大变化. 请花点时间审核，如果有任何问题请让我或税务团队知道.

Individual

1. 个人豁免暂停，换句话说，个人豁免在2018年不再存在. 2017 Amount $4,050.
2. 标准扣除额增至$24,000、$12,000及$18,000. 2017 Amounts MFJ $12,700, Single $6,350, HOH $9,350.
3. 替代性最低税免税额增至109,400元，单一免税额为70,300元.
4. Itemized deductions:
   • 税收:财产税和所得税(或销售税)的总和现在是有限的，不能超过10美元,000 per taxpayer/family. 2017 Amounts were typically not limited.
   • 慈善捐款:AGI上限提高到60%. 2017 Amount 50%.
   • 按揭利息:限于75万美元的房屋负债. 2017 Amounts $1M plus $100k for HELOC.
   • Medical expenses: Deductible for costs in excess of 7.5% of AGI. 2017 Amount 10%.
   • 2% miscellaneous itemized deductions: Eliminated. 以前，某些费用的总和被允许超过AGI的2%. These expenses include tax preparation fees, investment fees, hobby expenses, safety deposit box, and most importantly, unreimbursed employee business expenses. 这对那些有与他们的职业相关的自付费用的员工有很大的影响-家庭办公室扣除, cell phone, mileage, etc.
   • Other
     • 赡养费不能由付款人扣除，也不应向收款人征税.
     • Moving expenses are no longer deductible.
     • 遗产税、商品及服务税和赠与税免税额增加到1000万美元/ 2000万美元. Previously $5.5M & $11M.
     • Cryptocurrency (i.e. 比特币)仍然被视为财产——出售被视为资本利得，可征税性取决于持有期(短期或更长) 
5. Tax Rates: Overall decrease in tax rates.

Income Brackets & Tax Rates

Business

1. C Corporation
   • Tax Rates: 21% flat rate. Fiscal year-end taxpayers use a blended rate. 2017 Rates Max 35%
     • Note that for most small business taxpayers, 选择S公司或合伙企业将继续是理想的实体选择(当然, various factors to consider). 这主要是由于新的直通扣除-见下文.
   • Corporate AMT repealed.
   • DRD(股息扣除):根据所有权的总体利率变化.
   • 净经营亏损:允许无限期结转，但以应纳税所得额的80%为限. Carrybacks are no longer allowed. Previously, 允许结转和结转NOL抵销应纳税所得额，没有任何限制.
2. 新的直通扣除额:新的199A条款允许非企业纳税人的合格营业收入扣除额. 最大的潜力是将应税收入扣除20%——缩小个人税率与新公司税率之间的差距. 服务行业的特别规定和门槛是根据W2工资制定的, qualified property and 20% of taxable income. 这涉及到许多细节，更多信息请参见规则.
3. 企业利息扣除:以调整后应纳税所得额的30%为限. Other special rules apply. 以前，企业利息扣除没有限制.
4. Domestic production activities deduction (DPAD S. 199): The DPAD is repealed. Previously, 在美国从事制造/生产活动的纳税人根据这些活动的应税收入获得9%的扣除.
5. ebet真人娱乐下载核算方法:新的例外适用于平均3年总收入为2500万美元或以下的企业. Previously, these rules did not exist.
   • Cash method
   • Exempt from maintaining inventories
   • Exempt from UNICAP (S. 263A)
   • 对于预计在两年内完成的长期合同，免除完成百分比法.
6. 奖金折旧:在2017年9月27日之后购买并投入使用的合格财产扣除100%. Qualified property includes new and used property. 以前，扣除额只有50%，而且房产必须是全新的.
7. 改善物业:分类合格的租赁改善, qualified restaurant, 而符合条件的零售改善物业则被淘汰. 一个类别将取代以前使用的多个类别-合格改进物业(QIP).
   • Useful life 39 years
   • 维修部可以进行技术修正，将寿命从39年改为15年.
   • Not eligible for bonus depreciation
8. 第179条:扣除额增加至100万美元，逐步取消限额为2美元.5M. Previously, 179 was $510K with a $2.030M phaseout.
   • S. 179 now applies to
     • QIP (with 39 year life).
     • 非住宅物业的改善，如屋顶, HVACs, fire protection, alarm systems and security systems.
9. 娱乐:娱乐和娱乐费用不能免税. Previously, 50% deductible.
10. Meals: All meals are 50% deductible. 以前，雇主餐饮的某些最低限度和便利是100%可扣除的.
11. 交通费/停车费:雇主为雇员支付的交通费不可扣除，或必须包括在雇员的应课税工资内才可扣除，除非泊车是为了雇员的安全. Previously, parking was a nontaxable fringe benefit.
12. 同类交易:现在仅限于不动产交易. Previously, other tangible property qualified (i.e. vehicles, equipment).
13. 国际税法:针对企业在国际上开展业务的各种变化，包括新的一次性遣返税.