Changes to 2023 Publication 519

On page 42, Worksheet 5-1, the entire caution has been revised as follows: If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet.

On page 66, in the Note paragraph under “How to estimate your tax for 2024,” disregard reference made to Formulario 1040-ES (PR). This form has been discontinued.