Tax reform resources — Small business initiatives archive

2019

• IR-2019-166, IRS celebrates National Work and Family Month
• IR-2019-158, IRS finalizes safe harbor to allow rental real estate to qualify as a business for qualified business income deduction9 
• IR-2019-135, IRS, Treasury issue guidance on making or revoking the bonus depreciation elections  
• IR-2019-130, Qualified Business Income sessions highlight 2019 Nationwide Tax Forum; 199A popular topic for tax pros attending 
• IR-2019-115, IRS, Treasury issue guidance under Tax Cuts and Jobs Act and the Consolidated Appropriations Act of 2018 for cooperatives and patrons of cooperatives 
• IR-2019-93, IRS highlights credits and deductions for businesses during Small Business Week 
• IR-2019-92, During Small Business Week, IRS spotlights expanded tax benefits for depreciation and expensing 
• IR-2019-75, IRS issues guidance relating to deferral of gains for investments in a qualified opportunity fund 
• IR-2019-34, Tax Time Guide: IRS publication helps small businesses, self-employed understand what’s new for taxes 
• IR-2019-24, IRS waives estimated tax penalty for farmers, fishermen who file returns and pay tax by April 15 

2018

• IR-2018-254, IRS issues guidance on changes to excess business and net operating losses 
• IR-2018-251, IRS issues standard mileage rates for 2019 
• IR-2018-247, IRS issues guidance for determining nondeductible amount of parking fringe expenses and unrelated business taxable income; provides penalty relief to tax-exempt organizations 
• IR-2018-227, Like-kind exchanges now limited to real property 
• IR-2018-223, New tax law allows small businesses to expense more, expands bonus depreciation 
• IR-2018-205, Reduced 24-percent withholding rate applies to small businesses and other payers; revised backup withholding publication features helpful FAQs 
• IR-2018-203, IRS: Several tax law changes may affect bottom line of many business owners 
• IR-2018-197, IRS to highlight tax reform changes affecting small businesses; Small business owners, self-employed should plan now for new changes 
• IR-2018-196, For many business taxpayers, time is running out to elect out of new 100-percent depreciation deduction for 2017 
• IR-2018-195, IRS issues guidance on Tax Cuts and Jobs Act changes on business expense deductions for meals, entertainment 
• IR-2018-191, New employer tax credit for paid family and medical leave available for 2018 and 2019 
• IR-2018-190, IRS: 2018 employer reimbursements for employees’ 2017 moves are generally tax-free 
• IR-2018-184, IRS reminder: Third estimated tax payment due Sept. 17; Tools are available to help people pay right amount following law changes 
• IR-2018-182, Tax reform changes affecting small business and self-employed taxpayers; third quarter estimated tax payment deadline is Sept. 17 
• IR-2018-162, IRS issues proposed regulations on new 20 percent deduction for passthrough businesses 
• IR-2018-160, IRS issues guidance on small business accounting method changes under Tax Cuts and Jobs Act 
• IR-2018-159, Treasury, IRS issue proposed regulations on new 100 percent depreciation 

2019

• Tax Reform Tax Tip 2019-115, Employers who provide leave might qualify to claim valuable credit  
• Tax Reform Tax Tip 2019-100, Here’s the 411 on who can deduct car expenses on their tax returns 
• Tax Reform Tax Tip 2019-64, Here’s what historic building owners should know about the rehabilitation tax credit 
• Tax Reform Tax Tip 2019-56, Businesses should review depreciation deductions rules 
• Tax Reform Tax Tip 2019-46, Six things taxpayers should know about the sharing economy and their taxes 
• Tax Reform Tax Tip 2019-23, Business taxpayers should take another look at their estimated tax payments  
• Tax Reform Tax Tip 2019-21, Tax reform changes to fringe benefit deductions affect business’s bottom line 
• Tax Reform Tax Tip 2019-01, Find out how tax reform affects your businesses' bottom line at IRS.gov 

2018

• Tax Reform Tax Tip 2018-196, These videos will help taxpayers learn more about how tax reform affects their taxes
• Tax Reform Tax Tip 2018-197, New IRS resources on IRS.gov help businesses understand tax reform
• Tax Reform Tax Tip 2018-194, Businesses can visit IRS.gov to find out how tax reform affects their bottom line
• Tax Reform Tax Tip 2018-192, Tax reform brings changes to qualified moving expenses 
• Tax Reform Tax Tip 2018-191, Tax reform creates opportunity zone tax incentive 
• Tax Reform Tax Tip 2018-190, Tax reform law makes changes to employee achievement award rules 
• Tax Reform Tax Tip 2018-183, New tax credit benefits employers who provide paid family and medical leave 
• Tax Reform Tax Tip 2018-179, Some S corporations may want to convert to C corporations  
• Tax Reform Tax Tip 2018-177, Tax Reform changes depreciation limits on luxury automobiles
• Tax Reform Tax Tip 2018-173, After tax reform, many corporations will pay blended tax rate 
• Tax Reform Tax Tip 2018-172, Here’s how tax reform changed accounting methods for small businesses 
• Tax Reform Tax Tip 2018-170, Tax reform changes to depreciation deduction affect farmers’ bottom line 
• Tax Reform Tax Tip 2018-169, Here’s how tax reform affects farmers and ranchers 
• Tax Reform Tax Tip 2018-168, Newly revised publication helps taxpayers understand changes to backup withholding  
• Tax Reform Tax Tip 2018-166, Business owners can claim a qualified business income deduction 
• Tax Reform Tax Tip 2018-163, Webinars help employers, businesses and tax preparers understand tax reform law
• Tax Reform Tax Tip 2018-162, Tax reform brings changes to fringe benefits that can affect an employer’s bottom line
• Tax Reform Tax Tip 2018-158, IRS resources can help small businesses better understand how tax reform affects their bottom line 
• Tax Reform Tax Tip 2018-157, New 100-percent depreciation deduction benefits business taxpayers 
• Tax Reform Tax Tip 2018-149, New credit benefits employers who provide paid family and medical leave 
• Tax Reform Tax Tip 2018-119, Business owners can visit IRS.gov for resources to help understand tax reform 
• Tax Reform Tax Tip 2018-69, How the Employer Credit for Family and Medical Leave benefits employers 
• Tax Reform Tax Tip 2018-68, Tax Reform: Changes to depreciation affect businesses now 

2019

• FS-2019-12, Employers may claim tax credit for providing paid family and medical leave to employees 
• FS-2019-8, Facts About the Qualified Business Income Deduction 
• FS-2019-3, IRS highlights tax reform changes that affect businesses 

2018

• FS-2018-19, What’s new for farmers in 2018? 
• FS-2018-17, The Highlights of Tax Reform for Businesses
• FS-2018-9, New rules and limitations for depreciation and expensing under the Tax Cuts and Jobs Act 

2018-2019

• Tax reform creates opportunity zone tax incentive

Regulations

• REG-120186-18, Investing in Qualified Opportunity Funds PDF
• REG-120186-18, Request for Information on Data Collection and Tracking for Qualified Opportunity Zones PDF

Revenue Procedures

• Rev. Proc. 2019-38, IRS finalizes safe harbor to allow rental real estate to qualify as a business for qualified business income deduction
• Rev. Proc. 2019-26,  Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability (Tables of limitations on depreciation deductions for owners of passenger automobiles)