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For 2018, the limit on the adoption credit as well as the exclusion for employer-paid adoption assistance is $13,810. The benefit phaseout range is modified adjusted gross income between $207,140 to $247,140.

For 2018, the maximum credit amount is $3,461 for one qualifying child, $5,716 for two qualifying children, $6,431 for three or more qualifying children, and $519 for taxpayers who have no qualifying child. The phaseout ranges for the credit have been adjusted for inflation.

The adjusted gross income brackets for the 10%, 20%, and 50% credits are increased for 2018. No credit is allowed when AGI exceeds $31,500 for single taxpayers, $47,250 for heads of households, and $63,000 for married persons filing jointly. ABLE account contributions can now qualify for the credi

The maximum amount of age-based long-term care premiums that can be included as deductible medical expenses for 2018 (subject to the AGI floor is $420.

If you are age 40 or younger at the end of 2018; $780 for those age 41 through 50; $1,560 for those age 51 through 60; $4,160 for those age 61 through 70; and $5,200 for those over age 70.

Distributions from 529 plans to pay tuition in primary and secondary school up to $10,000 is not a taxable distribution.

Distributions from 529 plans can be rolled over tax free to ABLE accounts (up to annual contribution limits). Also annual contributions to ABLE accounts can be increased under certain circumstances.

For tax years beginning after December 31, 2017 and before January 1, 2026, seven brackets will apply to individuals: 10%, 12%, 22%, 24%, 32%, 35% and 37%.

No change has been made to the filing statuses that apply to individuals.

For tax years beginning after December 31, 2017 and before January 1, 2026 all miscellaneous itemized deductions that were previously subject to a 2% AGI limitation are suspended.

Among the items included in this elimination are:
All unreimbursed employee business expenses;
Union dues
Brokerage fees
All expenses related to tax return preparation;
Appraisal fees for charitable contributions;
Investment expenses.

The Act increases the base standard deduction from the inflation adjusted levels that applied in 2017 to:

$12,000 for Single, Qualifying widower and Married filing separately taxpayers.

$24,000 for married taxpayers filing Joint returns,

$18,000 for taxpayers filing as Head of Household.

The additional standard deduction available to taxpayers who are age 65 or older and or blind remain unchanged.
For 2018 the additional amount is $1,300 for married taxpayers and $1,600 for unmarried taxpayers.

For tax years 2018 through 2025 the deduction for personal and dependency exemptions is effectively suspended by the Act reducing those amounts to zero.

For tax years beginning after December 31, 2017 and before January 1, 2026, the overall itemized deduction limitation of 3% of the excess of AGI over the threshold amount (applicable to certain itemized deductions) is suspended.