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Most of the tax rates have been reduced, being 10% 12% 22% 24% 32% 35% and 37%

The standard deduction is increased as follows:
Single or married filing separately - $12,000.
Married filing jointly or qualifying widow(er) - $24,000.
Head of household - $18,000.

No personal exemptions are taken into consideration in 2018. You cannot deduct any exemptions for you, for your wife and dependents. However, for each eligible dependent you may be able to claim a nonrefundable credit up to $500, unless you are not eligible for the child tax credit.

The maximum child tax credit has increased to $2,000.

In addition to your standard deduction you may be able to claim 20% of your qualified business income. Business based in USA.

A number of changes were introduced for the itemized deductions, claimed on schedule A.

State and local income, sales, and property taxes is limited to a combined total deduction of $10,000 ($5,000 if married filing separately).

Job-related expenses or other miscellaneous itemized deductions that were subject to the 2% of adjusted-gross-income floor are disallowed in tax year 2018

Tax filers who have no US social security number and are filing with an ITIN (Tax id number) must observe the expiration rule. ITIN not used at least once in the past 3 years must be renewed. Besides, ITINs with middle numbers 73, 74, 75, 76, 77, 81 and 82 expired in 2018 and must be renewed if you are supposed to file tax year 2019.    The ITIN numbers that expired at the end of 2017 have middle digits 70, 71, 72 or 80.


Important notes


The filing end date in 2019 for taxpayers living in USA is April 15. If you live abroad the deadline is June 15, with the option of extending until October 15.
However if you owe taxes the due date for paying them is April 15!