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Changes for the 2017 Publication 17

If you viewed or downloaded the 2017 Pub. 17, please note the following tax benefits that have been modified or extended as a result of the Tax Cuts and Jobs Act (Public Law 115-97), enacted on December 22, 2017, and the Bipartisan Budget Act of 2018 (Public Law 115-123), enacted on February 9, 2018. If you already filed your 2017 federal tax return, you may be able to amend it to claim these benefits.

  • Tuition and fees deduction
  • Credit for certain nonbusiness energy property
  • Deduction for mortgage insurance premiums as qualified residence interest
  • Exclusion for discharge of qualified principal residence indebtedness
  • Indian coal production credit
  • Alternative motor vehicle credit
  • Alternative fuel vehicle refueling property credit
  • Credit for qualified 2-wheeled plug-in electric vehicles
  • Credit for residential energy property
  • Adjusted gross income threshold of 7.5% for deducting medical and dental expenses
  • Wage withholding rules for 2018
  • Temporary allowance of 100 percent expensing for certain business property

Below are specific changes for Pub. 17 for these tax benefits.

Page 1—

  • Future developments — Under the second item. You may be able to claim the credit for nonbusiness energy property, the credit for residential energy property, the deduction for mortgage insurance premiums, the credit for alternative fuel vehicle refueling property, and the deduction for tuition and fees. Also, when deducting medical and dental expenses, you may use the 7.5% adjusted gross income threshold.

Page 22—

  • Caution — You may be able to claim the tuition and fees deduction, but you can’t do so if your filing status is married filing separately.

Page 38—

  • Tax law changes for 2018 — The rules for figuring out your income tax withholding for 2018 have changed. To figure out if you need to complete a new Form W-4 for your employer to adjust your income tax withholding for 2018, go to IRS.gov/W4App.

Page 62—

  • Modified adjusted gross income limit — The tuition and fees deduction needs to be added as an item in the numbered list and must be considered when calculating your modified AGI.

Page 71—

  • Caution — You may be able to deduct qualified mortgage insurance premiums on your 2017 return for the part of the year the property was held for personal use.

Page 76—

  • Line 2a — You can take qualified mortgage insurance premiums into account when completing lines 2a and 4b on Worksheet 9-1. For more information, see Pub. 527, Residential Rental Property.

Page 91—

  • Caution — You can exclude canceled debt from income if it’s qualified principal residence indebtedness, even if the cancelation happened in 2017. This also applies to qualified principal residence indebtedness that is discharged in accordance with a binding written agreement entered to in 2017.

Page 113—

  • Decreases to basis — In the first and eighth bullet, you must now decrease your basis by any discharge of qualified principal residence indebtedness that was excluded from your income before January 1, 2018. Also, you must decrease your basis by any energy-related credits allowed for expenditures made on the residence through 2017. If you claim any of these benefits, you must take them into account in figuring the adjusted basis of your home.

Page 125—

  • Last two Cautions — If you file Form 1040 or Form 1040A, don’t take the tuition and fees deduction into account when figuring your modified AGI.

Page 126—

  • Worksheet 17-1 — You must add any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19, into the total figured on line 8 of the worksheet.

Page 133—

  • Caution — If you’re using Worksheet 17-2 on page 132 to figure your modified AGI, you must add any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19, to the total figured on line 11 of the worksheet.

Page 138—

  • Tuition and fees deduction — You may be able to deduct expenses for qualified tuition and fees on your 2017 return.

Page 145—

  • Medical and dental expenses and second Caution — You may be able to deduct medical and dental expenses that exceed 7.5% of your adjusted gross income on your 2017 return.

Page 155—

  • Mortgage insurance premiums — You may be able to deduct qualified mortgage insurance premiums on your 2017 return.

Page 161—

  • Items You Can’t Deduct — In the sixth bullet, you may be able to deduct qualified mortgage insurance premiums on your 2017 return.

Page 178—

  • Special depreciation allowance — You may be able to claim a special (bonus) depreciation allowance of 100% instead of 50% for property placed in service after September 27, 2017.

Page 205—

  • Which Itemized Deductions Are Limited — You may be able to deduct qualified mortgage insurance premiums on Schedule A (Form 1040), line 13, and it will be subject to the overall limit on itemized deductions.

Page 206—

  • Second Caution — You may be able to claim the Indian coal production credit on your 2017 return. For more information, see the Instructions for Form 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit.

 
Page 248—

  • What’s New — You may be able to claim the alternative fuel vehicle refueling property credit, the alternative motor vehicle credit, the nonbusiness energy property credit, the residential energy property credit, and the plug-in electric drive motor vehicle credit. For more information, see the Instructions for Form 8910, Alternative Motor Vehicle Credit; the Instructions for Form 8911, Alternative Fuel Vehicle Refueling Property Credit; the Instructions for Form 5695, Residential Energy Credits; and the Instructions for Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit.

Page 249—

  • First Caution — You may be able to take the alternative motor vehicle credit for vehicles purchased in 2017.
  • Second Caution — You may be able to take the alternative fuel vehicle refueling property credit for refueling property placed in service in 2017.

Page 250—

  • Caution — You may be able to take the plug-in electric drive motor vehicle credit for vehicles acquired in 2017.

Page 251— 

  • First Caution — You may be able to take the nonbusiness energy property credit in 2017.