The Taxpayer Certainty and Disaster Tax Relief Act of 2019 included retroactive tax relief for tax year 2018. The 2018 Publication 334 is not being revised at this time. Instead, make the following two substitutions when using this 2018 publication. 1. 2018 Pub. 334, Chapter 4. In general, chapter 4 provides descriptions of various business credits that may be available to taxpayers conducting trade or business activities. Review the forms and instructions for each credit that may apply to you. Some of the credits were retroactively extended to tax year 2018. Also, add the following paragraph to chapter 4. “Employee retention credit (Form 5884-A). You may qualify for this credit if you continued to pay or incur wages after your business became inoperable because of damage from certain federally declared disasters. For more information, see Form 5884-A.” 2. 2018 Pub. 334, Chapter 5. In the discussion of business income in chapter 5, item (5) under Exclusions (under Canceled Debt) is revised as follows. “5. The canceled debt is qualified principal residence indebtedness which is discharged after 2006. See the Instructions for Form 982 for more information about this exclusion.” If the retroactive tax relief provided by The Taxpayer Certainty and Disaster Tax Relief Act of 2019 impacts your 2018 tax return, you can find more information about amending a tax return at IRS.gov/Form1040X.