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References:
Tax Preparer Guide to Identity Theft by IRS found at https://www.irs.gov/pub/irs-pdf/p5199.pdf

Safeguarding Taxpayer Data by IRS found at https://www.irs.gov/pub/irs-pdf/p4557.pdf#page=2&zoom=auto,-187,89

efile; (N.d); Are Income Taxes Unconstitutional or Illegal?; Retrieved online at https://www.efile.com/frivolous-arguments-against-taxes-and-why-taxation-is-wrong-illegal-unconstitutional-unfair/

Martin, Catherine; (2018, April 9); The New Standard Deduction and Removal of Exemption - What does it Mean to You?; Retrieved at https://www.hrblock.com/tax-center/irs/tax-reform/new-standard-deduction-eliminated-exemptions/

Dale, Julie CPA; (2018, January 5); Paid Preparer Due Diligence Extended to Head of Household Eligibility; Retrieved online at http://tscpafederal.typepad.com/blog/2018/01/paid-preparer-due-diligence-extended-to-head-of-household-eligibility.html

Phillips, Kelly Erb; (2016, August 5); IRS Announces New Changes, Inlcuding Rolling Renewals, To ITIN Procedures; Retrieved online at https://www.forbes.com/sites/kellyphillipserb/2016/08/05/irs-announces-new-changes-including-rolling-renewals-to-itin-procedures/#3579bb965df4

IRS; (April 2018); Tax Reform; Located online at https://www.irs.gov/newsroom/tax-reform

IRS; (February 2018); Updated 2018 Withholding Tables Now Available; Taxpayers Could See Paycheck Changes by February; Located online at https://www.irs.gov/newsroom/2018-withholding-tables-now-available

IRS; March 2018, Topic Number 409 - Capital Gains and Losses; retrieved at https://www.irs.gov/taxtopics/tc409

By IRS; September 2017; IRS Form 1040 Instructions; retrieved at https://www.irs.gov/pub/irs-pdf/i1040tt.pdf

By IRS; February 2018; Topic Number 450 - Adjustments to Income; retrieved at https://www.irs.gov/taxtopics/tc450

By IRS; (January 2018); Topic Number 452 - Alimony; retrieved at https://www.irs.gov/taxtopics/tc452

Bischoff, Bill; (January 2018); New tax law eliminates alimony deductions - but not for everybody; retrieved at https://www.marketwatch.com/story/new-tax-law-eliminates-alimony-deductions-but-not-for-everybody-2018-01-23

IRS; (January 2018); Topic Number 455 - Moving Expenses; retrieved at https://www.irs.gov/taxtopics/tc455

Benson, Brittany; (February 2018); Tax Reform Eliminates the Moving Expense Deduction; retrieved at https://www.hrblock.com/tax-center/irs/tax-reform/tax-reform-moving-expenses/

Perez, William; (December 2017); The Moving Expenses Tax Deduction; retrieved at https://www.thebalance.com/moving-expenses-tax-deduction-3192992

Hopkins, Jamie; (January 2018); Tax Reform Changes To Recharacterizations And Roth IRA 2018 Contribution Limits; Retrieved at https://www.forbes.com/sites/jamiehopkins/2018/01/04/tax-reform-changes-to-recharacterizations-and-roth-ira-2018-contribution-limits/#6164518e309a

Konish, Lorie; (January 2018); 5 key differences between Roth and traditional IRAs; retrieved at https://www.cnbc.com/2018/01/16/5-key-differences-between-roth-and-traditional-iras.html

RothIRA.com; (n.d.); Why Recharacterize Your Roth IRA Contribution; retrieved at https://www.rothira.com/blog/why-recharacterize-your-roth-ira-contribution

IRS; (March 2018); Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship); retrieved online at https://www.irs.gov/forms-pubs/schedule-c-form-1040-profit-or-loss-from-business

IRS; (January 2018); Topic Number 512 - Business Entertainment Expenses; Retrived online at https://www.irs.gov/taxtopics/tc512

AdvanceAcceptance; (January 2018); Section 179 Deduction Updates for 2018 and Beyond; Retrieved online at https://www.advanceacceptance.com/section-179-depreciation-updates/

CRI; (n.d.); Tax Reform's Bonus Depreciation and Section 179 Gift; Retrieved online at https://www.cricpa.com/tax-reform-bonus-depreciation-section-179-expense/

Nienow, Diane CPA; (January 2018); Depreciation Changes in the Tax Cuts and Jobs Act; Retrieved online at https://sgcpa.com/focus-blog/depreciation-changes-in-the-tax-cuts-and-jobs-act/

Nitti, Tony; (January 2018); Tax Geek Tuesday: Changes to Depreciation In The New Tax Law; Retrieved online at https://www.forbes.com/sites/anthonynitti/2018/01/02/tax-geek-tuesday-changes-to-depreciation-in-the-new-tax-law/#4e85d6dc2c4b

Bunis, Dena; (January 2018); How You Can Deduct Your Medical Expenses; Retrieved online at https://www.aarp.org/money/taxes/info-2018/medical-deductions-irs-fd.html

Vasel, Kathryn; (December 2017); Making sense of the new cap on state tax deductions; Retrieved online at http://money.cnn.com/2017/12/20/pf/salt-deductions-new-tax-plan/index.html

Pickering, Kathy; (December 2017); 3 Changes to Itemized Deductions Under Tax Reform Bill; Retrieved online at https://www.hrblock.com/tax-center/irs/tax-reform/3-changes-itemized-deductions-tax-reform-bill/

Mark, Miller; (n.d.); Charitable Giving After Tax Reform; Retrieved online at https://www.aefonline.org/blog/charitable-giving-after-tax-reform?gclid=CjwKCAjwwbHWBRBWEiwAMIV7E74gHdWcHJ6RbGFweVzBjqV34oxpG7F5KO137qmFI6qBkefv8FqCxRoCIhoQAvD_BwE

Bflahaven; (January 2018); The College Athletic Seating Deduction is Out. Here's What We Know (So Far); Retrieved online at https://blog.case.org/2018/01/26/the-college-athletic-seating-deduction-is-out-heres-what-we-know-so-far/

IRS; (March 2018); Publication 526 (2017), Charitable Contributions; Retrieved online at https://www.irs.gov/publications/p526

IRS; (March 2016); Charitable Contributions; Retrieved online at https://www.irs.gov/pub/irs-pdf/p1771.pdf

Chipps Bailey, Dianne; (December 2017); Tax Cuts and Jobs Act of 2017: Implications for Charities and Philanthropists; Retrieved online at https://www.huffingtonpost.com/entry/tax-cuts-and-jobs-act-of-2017-implications-for-charities_us_5a3abf18e4b0df0de8b061eb

SC&H Group; (February 2018); Personal Casualty & Theft Loss Deductions Severely Limited; Retrieved at https://www.schgroup.com/resource/blog-post/2018-tax-roadmap-personal-casualty-theft-loss-deductions-severely-limited/

Rice, Doyle, et al.; (October 2017); 2017 could tie record for billion-dollar disasters in a year. Here's why.; Retrieved online at https://www.usatoday.com/story/weather/2017/10/18/2017-could-tie-record-billion-dollar-disasters-year-heres-why/763406001/

By WikiHow; (n.d.); How to Be Prepared for Natural Disasters; retrieved at https://www.wikihow.com/Be-Prepared-for-Natural-Disasters

Green, Robert CPA; (January 2018); Tax Cut Suspends Many Deductions For Individuals; Retrieved online at https://www.forbes.com/sites/greatspeculations/2018/01/19/tax-cut-suspends-many-deductions-for-individuals/3/#41dc74606d80

Bach, Curt; (January 2018); Overall Limitation ("Pease Limitation") on Itemized Deductions Suspended; Retrieved online at http://hawkinsashcpas.com/overall-limitation-pease-limitation-itemized-deductions-suspended/

IRS; (April 2018); 2018 EITC Income Limits, Maximum Credit Amounts and Tax Law Updates; Retrieved online at https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/eitc-income-limits-maximum-credit-amounts-next-year

Josephson, Amelia; (May 2018); All About Child Tax Credits; Retrieved online at https://smartasset.com/taxes/all-about-child-tax-credits

Josephson, Amerlia; (May 2018); Here's How the Trump Tax Plan Could Affect You; Retrieved online at https://smartasset.com/taxes/heres-how-the-trump-tax-plan-could-affect-you

Boyd, Ken; (n.d.); 2018 Child Tax Credit Under Tax Reform; Retrieved online at https://blog.taxact.com/child-tax-credit-and-tax-reform/

IRS; (July 2017); Ten Facts about the Child Tax Credit; Retrieved online at https://www.irs.gov/newsroom/ten-facts-about-the-child-tax-credit

IRS; (January 2018); Publication 972 (2017), Child Tax Credit; Retrieved online at https://www.irs.gov/publications/p972

DePillis, Lydia; (December 2017); How the GOP tax bills hurt undocumented immigrants; Retrieved online at http://money.cnn.com/2017/12/04/pf/taxes/undocumented-immigrants-tax-bill/index.html

SC&H Group; (February 2018); Tax Cuts and Jobs Act Enhances the Child Tax Credit and Allows a New Partial Credit for Other Dependents; Retrieved online at https://www.schgroup.com/resource/blog-post/tax-cuts-jobs-act-enhances-child-tax-credit-allows-new-partial-credit-dependents/

Bischoff, Bill; (February 2018); Meet the new, friendlier alternative minimum tax; Retrieved online at https://www.marketwatch.com/story/meet-the-new-friendlier-alternative-minimum-tax-2018-02-26

Bowles Rices; (n.d.); Changes to Alternative Minimum Tax for Corporatinos and individuals; Retrieved online at http://www.bowlesrice.com/tax-cuts-and-jobs-act-2018-changes-Alternative-Minimum.html

Kitces, Michael; (February 2018); Understanding The New Pass-Through Business Deduction For Qualified Business Income; Retrieved online at https://www.kitces.com/blog/pass-through-business-deduction-rules-qualified-business-income-qbi-limits/

Krupkin, Aaron; (February 2018); Navigating The TCJA's Pass-Through Deduction; Retrieved online at https://www.taxpolicycenter.org/taxvox/navigating-tcjas-pass-through-deduction-0

Miller, Concannon; (February 2018); 2018 Kiddie Tax: New Rules Means New Strategies; Retrieved online at http://blog.concannonmiller.com/4thought/2018-kiddie-tax-new-rules-means-new-strategies

Lindberg, Sara; (March 2018); What the New Tax Plan Means to Student Loans in 2018; Retrieved online at https://www.cometfi.com/blog/new-tax-plan-student-loans-2018

Gruidl, Nick; (March 2018); Net operating losses (NOLs) after the Tax Cuts and Jobs Act; Retrieved online at https://rsmus.com/what-we-do/services/tax/washington-national-tax/net-operating-losses-after-the-tax-cuts-and-jobs-act-b.html

Perez, Ken; (2018); The Tax Cuts and Jobs Act; Implications for Healthcare; Retrieved online at http://electronichealthreporter.com/tax-cuts-jobs-act-implications-healthcare/

Patton, Mike; (November 2013); Obamacare: Seven Major Provisions and How They Affect You: Retrieved online at https://www.forbes.com/sites/mikepatton/2013/11/27/how-obamacare-will-change-the-american-health-system/#5dffe5224d03

Moffit, Robert PhD.; (February 2018); How Congress Can Kill the Individual Mandate Penalty for This Tax Year: Retrieved online at https://www.heritage.org/health-care-reform/commentary/how-congress-can-kill-the-individual-mandate-penalty-tax-year

Schwartz, Bruce H.; (January 2018); 2018 Tax Reform Series: Tax Law Changes to Employee Fringe Benefits; Retrieved online at https://www.benefitslawadvisor.com/2018/01/articles/tax-cuts-and-jobs-act/2018-tax-reform-series-tax-law-changes-to-employee-fringe-benefits/

Rosenkranz, Paul; (March 2018); Tax Reform: The Impact of the New Tax Law on Real Estate Investment; Retrieved online at http://labusinessjournal.com/news/2018/mar/05/tax-reform-impact-new-tax-law-real-estate-investme/

Fay, Steve M.; (February 2018); How will the Tax Cuts and Jobs Act ("TCJA") Impact Real Estate Owners?; Retrieved online at https://www.kahnlitwin.com/blogs/tax-blog/how-will-the-tax-cuts-and-jobs-act-tcja-impact-real-estate-owners

IRS; (March 2018); Rev. Proc. 2018-18; Retrieved online at https://www.irs.gov/pub/irs-irbs/irb18-10.pdf

Mercado, Darla; (January 2018); New year, new tax brackets. Here's where you stand; Retrieved online at https://www.cnbc.com/2017/12/29/heres-where-you-stand-in-the-new-2018-tax-brackets.html

EY; (2018); US Tax Cuts and Jobs Act significantly affects US private companies with outbound investments; Retrieved online at http://www.ey.com/Publication/vwLUAssets/US_Tax_Cuts_and_Jobs_Act_significantly_affects_US_private_companies_with_outbound_investments/$FILE/2018G_00677-181Gbl_US%20TCJA%20impacts%20US%20PCs%20w%20outbound%20investments.pdf

IRS; (2017, October 19); 2017 Instructions for Schedule B (Form 1040A or 1040); Retrieved online at https://www.irs.gov/pub/irs-pdf/i1040sb.pdf

IRS; (2018, April 18); Do I need to file Form 8938, "Statement of Specified Foreign Financial Assets"?; Retrieved online at https://www.irs.gov/businesses/corporations/do-i-need-to-file-form-8938-statement-of-specified-foreign-financial-assets

D'Avolio, Mike CPA; (April 2018); Tax Reform 101 for Self-Employed; Retrieved online at https://taxprocenter.proconnect.intuit.com/tax-law-and-news/tax-reform-101-for-self-employed/

IRS; (2018, April 17); Topic Number 407 - Business Income; Retrieved online at https://www.irs.gov/taxtopics/tc407

IRS; (2017, November 14); Deducting Business Expenses; Retrieved online at https://www.irs.gov/businesses/small-businesses-self-employed/deducting-business-expenses

Bischoff, Bill; (May 2018); You can't deduct hobby-related expenses under the new tax law - but don't give up hope; Retrieved online at https://www.marketwatch.com/story/you-cant-deduct-hobby-related-expenses-under-the-new-tax-lawbut-dont-give-up-hope-2018-05-14

Adams, Laura; (March 2018); Work from Home? Tax Reform Changes to the Home Office Deduction; Retrieved online at https://www.quickanddirtytips.com/money-finance/taxes/work-from-home-tax-reform-changes-to-the-home-office-deduction

Ruthland, Leslie. 2018, June 6. Tax Cuts and Jobs Act - Two Small Business HIghlights. Retrieved online at https://blog.accuchex.com/tax-cuts-and-jobs-act-two-small-business-highlights

Bischoff, Bill. 2017, December 29. Top 10 tax changes for business owners. Retrieved online at https://www.marketwatch.com/story/top-10-tax-changes-for-business-owners-2017-12-29

IRS. 2018, April. How Long should I keep records?. Retrieved online at https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records

Dowd, Casey; (2018, March 9); Taxes are taking a growing percentage of SS benefits from seniors; Retrieved online at https://www.foxbusiness.com/features/taxes-are-taking-a-growing-percentage-of-ss-benefits-from-seniors

Prinzo & Associates; (2018, January 11); Overview of the Retirement Plan Changes in the Tax Cuts and Jobs Act ("TCJA"); Retrieved online at http://www.prinzocpa.com/overview-retirement-plan-changes-tax-cuts-jobs-act-tcja/

Frankel, Matthew; (2017, December 22); Your Guide to Capital Gains Taxes in 2018; Retrieved online at https://www.fool.com/taxes/2017/12/22/your-guide-to-capital-gains-taxes-in-2018.aspx

Weltman, Barbara; (2018); The Purpose of IRS Form 8949; Retrieved online at https://www.investopedia.com/articles/personal-finance/083015/purpose-irs-form-8949.asp

Care.com; (2018, May); What the GOP Tax Plan Means for Child Care; https://www.care.com/c/stories/12518/gop-republican-party-releases-tax-plan-2017/

Briggs, Terrence; (2018, May 2); Trump's Tax Cuts and Jobs Act and Higher Education; Retrieved online at http://www.mondaq.com/unitedstates/x/697790/Corporate+Tax/Trumps+Tax+Cuts+and+Jobs+Act+and+Higher+Education

Pickering, Kathy; (2017, December 27); Changes to Education With Tax Reform; Retrieved online at https://www.hrblock.com/tax-center/irs/tax-reform/changes-education-tax-reform/

Cohn, Michael; (2018, April 13); IRS revises estimated tax form for TCJA; Retrieved online at https://www.accountingtoday.com/news/irs-revises-estimated-tax-form-1040es-for-tax-reform-law

Bell, Kay; (2018, April 16); Revised 1040-ES takes new 2018 tax law into account; Retrieved online at http://www.dontmesswithtaxes.com/2018/04/revised-1040-es-takes-new-2018-tax-law-into-account.html

IRS; (2018, May 1); Refund Returns; Retrieved online at https://www.irs.gov/e-file-providers/refund-returns

IRS; (2018, March 14); Topic Number 653 - IRS Notices and Bills, Penalties, and Interest Charges; Retrieved online at https://www.irs.gov/taxtopics/tc653

IRS; (2018, April 27); Summary of Preparer Penalties under Title 26; Retrieved online at https://www.irs.gov/tax-professionals/summary-of-preparer-penalties-under-title-26

IRS; (2018, January 4); 2018 Tax Filing Season Begins Jan. 29, Tax Returns Due April 17; Help Available for Taxpayers; Retrieved online at https://www.irs.gov/newsroom/2018-tax-filing-season-begins-jan-29-tax-returns-due-april-17-help-available-for-taxpayers

 IRS; (n.d.); Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns; Retrieved online at https://www.irs.gov/pub/irs-pdf/p1345.pdf

IRS; (n.d.); Annual Filing Season Program; Retrieved online at https://www.irs.gov/tax-professionals/annual-filing-season-program

IRS; (n.d.); Annual Filing Season Program; Retrieved online at https://www.irs.gov/pub/irs-pdf/p5227.pdf

IRS; (n.d.); Annual Filing Season Program; Retrieved online at https://www.irs.gov/pub/irs-pdf/p5227.pdf

Dale, Julie; (2018, January 5); Paid Preparer Due Diligence Extended to Head of Household Eligibility; Retrieved online at http://tscpafederal.typepad.com/blog/2018/01/paid-preparer-due-diligence-extended-to-head-of-household-eligibility.html

TaxSlayer; (2017, February 3); Form 8867 - Paid Preparer's Due Diligence Checklist; Retrieved online at https://www.taxslayerpro.com/kb/53775/Form-8867---Paid-Preparer-s-Due-Diligence-Checklist

TaxSlayer; (2016, December 29); Form 8867 - Due Diligence for Claiming the American Opportunity Credit; Retrieved online at https://www.taxslayerpro.com/kb/53778/Form-8867---Due-Diligence-for-Claiming-the-American-Opportunity-Credit?language=1&page=2&q=due%20diligence%20questions

IRS; (n.d.); Part IV - Items of General Interest Implementation of PATH Act ITIN Provisions; Retrieved online at https://www.irs.gov/pub/irs-drop/n-16-48.pdf

IRS; (2015, October); Safeguarding Taxpayer Data; Retrieved online at https://www.irs.gov/pub/irs-pdf/p4557.pdf

Collins; (n.d.); Definition of client; Retrieved online at https://www.collinsdictionary.com/us/dictionary/english/client

Flynn, Kathryn; (December 2017); New tax law brings big changes to 529 plans; Retrieved online at https://www.savingforcollege.com/articles/coming-soon-big-changes-to-529-plans

ABLE National Resource Center; (January 2018); Big Changes on the Horizon for ABLE in 2018; Retrieved online at http://www.ablenrc.org/news/big-changes-horizon-able-2018

Charney, Gil; (January 2018); Latest Tax Reform Removes the Affordable Care Act Penalty | H&B Block; Retrieved online at https://www.hrblock.com/tax-center/irs/tax-reform/tax-reform-affordable-care-act/

Bradshaw, Michael Jr.; (2017, December 21); Tax Cuts & Jobs Act - Impact on Tax Credits; Retrieved online at https://www.butlersnow.com/2017/12/tax-cuts-jobs-act-impact-tax-credits/

 

 

 

 

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