By Paul Bonner January 1, 2018

As CPAs make ready for the 2018 tax filing season, many of the measures enacted in late 2016 and first effective for that tax year bear continuing attention in the 2017 tax year, such as the ongoing requirement to renew individual tax identification numbers (ITINs), described below, which can particularly cause problems if the need for renewal is not noticed until the return filing deadline.

The 2018 deadline for filing individual returns is April 17, since April 15 falls on a Sunday and the next day, Monday, April 16, is Emancipation Day, a federal holiday in the District of Columbia. The beginning date for e-filing returns had not yet been announced as of this writing. Preparers might keep in mind the change, new for 2016 returns and subsequently, allowing refunds to be issued no sooner than Feb. 15 for returns claiming an earned income tax credit (EITC) or additional child tax credit (Sec. 6402(m)). For all returns, CPA preparers can print for reference the handy quick guide to key thresholds, limitations, and other amounts updated for the 2017 tax year that accompanies this article. More...