Legislative Impact on Tax Forms

March 15, 2019 Update: The IRS has released all forms and instructions for the 2019 filing season. Several provisions that expired at the end of 2017 were not extended for 2018 (or 2019), but are still under consideration in Congress to be extended for 2018 and through the end of 2019. Most 2018 forms show the lines that had been used for these items in 2017 as “Reserved” or “Reserved for future use.”  Congress is also considering disaster legislation for 2018 that could extend provisions that applied to 2017 disasters to 2018 disasters. Early this month the Senate released the Tax Extender and Disaster Relief Act of 2019 (see summary), and the House is working on its own bill. If Congress acts, we will update this page and take appropriate actions to implement the new legislation. For now, taxpayers can file as they normally would, but cannot claim any of these expired provisions.

Below are the most commonly used items that are expired for 2018, and the impacted forms, instructions, schedules, and publications. 

  • Deduction for qualified tuition and related expenses
    • Form 1040, U.S. Individual Income Tax Return
    • Form 8917, Tuition and Fees Deduction (Form 8917 does not currently exist for 2018 because the deduction is expired; if it is extended, we will create and post a 2018 Form 8917)
    • Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands
    • Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands
  • Mortgage insurance premiums treated as qualified residence interest
  • Modification of exclusion from gross income of discharge of qualified principal residence indebtedness
    • Form 1040, U.S. Individual Income Tax Return
    • Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness 
  • Credit for certain nonbusiness energy property
    • Form 1040, U.S. Individual Income Tax Return
    • Form 1040-NR, U.S. Nonresident Alien Income Tax Return
    • Form 5695, Residential Energy Credits
    • Form 8910, Instructions, Alternative Motor Vehicle Credit
    • Form 8936, Instructions, Qualified Plug-in Electric Drive Motor Vehicle Credit
    • Pub 523, Selling Your Home
    • Pub 972, Child Tax Credit
    • Form 1040-X, Amended U.S. Individual Income Tax Return
  • Modification of Credit for Residential Energy Property
  • Credit for new qualified fuel cell motor vehicles
  • Credit for 2-wheeled plug-in electric vehicles
    • Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit
    • Publication 17, Your Federal Income Tax (For Individuals)
  • Credit for alternative fuel vehicle refueling property
    • Form 8911, Qualified Plug-in Electric Drive Motor Vehicle Credit
    • Publication 17, Your Federal Income Tax (For Individuals)

The entire list of expired provisions is below.

A. Energy Provisions:

  1. Credit for certain nonbusiness energy property (sec. 25C)
  2. Alternative motor vehicle credit for qualified fuel cell motor vehicles (sec. 30B(b))
  3. Credit for alternative fuel vehicle refueling property (sec. 30C)
  4. Credit for two-wheeled plug-in electric vehicles (sec. 30D)
  5. Second generation biofuel credit (formerly known as the “cellulosic biofuel producer credit”) (sec. 40(b)(6))
  6. Incentives for biodiesel and renewable diesel (secs. 40A, 6426(c), and 6427(e))
  7. Credit for electricity produced from certain renewable resources (other than wind) (secs. 45 and 48(a)(5))
  8. Credit for production of Indian coal (sec. 45(e)(10))
  9. Credit for construction of new energy efficient homes (sec. 45L)
  10. Special depreciation allowance for second generation biofuel plant property (sec. 168(l))
  11. Energy efficient commercial buildings deduction (sec. 179D)
  12. Special rule for sales or dispositions to implement Federal Energy Regulatory Commission (“FERC”) or State electric restructuring policy (sec. 451(k))
  13. Incentives for alternative fuel and alternative fuel mixtures (secs. 6426(d) and (e), and 6427(e))

B. Cost Recovery Provisions:

  1. Three-year depreciation for race horses two years old or younger (sec. 168(e)(3)(A)(i))
  2. Seven-year recovery period for motorsports entertainment complexes (sec. 168(i)(15) and (e)(3)(C)(ii))
  3. Accelerated depreciation for business property on an Indian reservation (sec. 168(j))
  4. Election to expense advanced mine safety equipment (sec. 179E)
  5. Expensing of certain qualified film and television and live theatrical productions (sec. 181)

C. Miscellaneous Provisions:

  1. Indian employment tax credit (sec. 45A(f))
  2. Credit for certain expenditures for maintaining railroad tracks (sec. 45G)
  3. Mine rescue team training credit (sec. 45N).
  4. Discharge of indebtedness on principal residence excluded from gross income of individuals (sec. 108(a)(1)(E))
  5. Premiums for mortgage insurance deductible as interest that is qualified residence interest (sec. 163(h)(3))
  6. Above-the-line deduction for qualified tuition and related expenses (sec. 222)
  7. Empowerment zone tax incentives (secs. 1391(d)(1)(A)(i) and (h)(2), 1394, 1396, 1397A, and 1397B)
  8. American Samoa economic development credit (sec. 119 of Pub. L. No. 109-432, as amended by sec. 40312 of Pub. L. No. 115-123)