질문 What are the tax changes for this year? 대답 For highlights of the tax changes for the current tax year, refer to the "What's New" section of the following: Individuals - Instructions for Form 1040 (and Form 1040-SR). Businesses - Publication 15 (Circular E), Employer's Tax Guide or the instructions for your current business tax forms. 범주 IRS procedures 하위범주 General procedural questions