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United States Tax Changes for 2017

The filing due date has been extended. There is tax relief for those impacted by Hurricanes Harvey, Irma, or Maria. Miscellaneous other changes.

Hurricane Relief
Disaster relief enacted for those impacted by Hurricane Harvey, Irma, or Maria includes a provision to modify the calculation of casualty and theft losses. Prior year earned income can now be elected as 2017 earned income when figuring both the 2017 Earned Income Credit (EIC) and the 2017 Additional Child Tax Credit (ACTC), and the 2017 Standard Deduction is increased by any net disaster loss due to the hurricanes (to claim the increased standard deduction, you must file Form 1040).

See IRS Publication 976 Disaster Relief for more information about the above relief measures (not available at time of posting).

Filing Due Date
File your tax return by April 17, 2018. The due date is April 17, instead of April 15, because of the Emancipation Day holiday in the District of Columbia – even if you do not live in the District of Columbia. See Chapter 1 of Publication 17.

Secure Access
To combat identity fraud, the IRS has upgraded its identity verification process for certain self-help tools on IRS.gov. To find out what types of information new users will need, go to IRS.gov/SecureAccess.

Childless EIC
You may be able to qualify for the EIC under the rules for taxpayers without a qualifying child if you have a qualifying child for the EIC who is claimed as a qualifying child by another taxpayer. For more information, see Chapter 36 of Publication 17.

Accessing Online Account
You must authenticate your identity. To securely log in to your federal tax account, go to IRS.gov/Account. View the amount you owe, review 18 months of payment history, access online payment options, and create or modify an online payment agreement. You can also access your tax records online.

Personal Exemption Amount Increased for Certain Taxpayers
Your personal exemption is $4,050. But the amount is reduced if your adjusted gross income is more than:

See Chapter 3 of Publication 17.

Limit on Itemized Deductions
You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than:

See Chapter 29 of Publication 17.

Standard Mileage Rates
The 2017 rate for business use of your vehicle is 53.5 cents a mile. The 2017 rate for use of your vehicle to get medical care or to move is 17 cents a mile. See Publication 521 Moving Expenses.

Adoption Credit
The adoption credit and the exclusion for employer-provided adoption benefits have both increased to $13,570 per eligible child in 2017. The amount begins to phase out if you have modified adjusted gross income (MAGI) in excess of $203,540 and is completely phased out if your MAGI is $243,540 or more.

Exemption Amount for Alternative Minimum Tax (AMT)
The exemption amount for the AMT has increased to $54,300 ($84,500 if married filing jointly or qualifying widow(er); $42,250 if married filing separately).

Standard Deduction
For 2017, the standard deduction has increased to $6,350 if single; $12,700 if married filing jointly or qualifying widow(er); $6,350 if married filing separate returns; and $9,350 if head of household.

Mailing Your Return
If you live in Connecticut, the District of Columbia, Maryland, Pennsylvania, Rhode Island, or West Virginia and you are mailing in your return, you will need to mail it to a different address this year. See Where To File in Publication 17.

Employer Identification Number (EIN) Needed to Claim The American Opportunity Credit
To claim the American opportunity credit, you need to have the EIN of the institution to which your qualified expenses were paid. See Chapter 35 of Publication 17.


The information on this website, and the use of this website, are both provided without warranty of any kind. Income tax rules change every year and some information may be out of date. All readers wishing to take advantage of the information offered here should consult a qualified income tax preparer. In no event will Brad Howland, Howland Tax Services, or this website be liable for any damages, including lost profits, arising out of the information offered on this website, or the usage of this website. All material on this website Copyright © 2001-2018 by Howland Tax Services, Inc. Please contact us for permission to use this material in any form. Website designed and maintained by Brad Howland.