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Internal Revenue Code books sit during a House Ways and Means Committee markup hearing in Washington, D.C. Andrew Harrer/Bloomberg
While the majority of taxpayers’ returns from the tax season just completed were not affected by the Tax Cuts and Jobs Act, the impact of its provisions will be felt for years to come – and right now is a good time to start getting ready.

With that in mind, the editors of Accounting Today have compiled a selection of those parts of the act that will have the biggest effect on individual taxpayers next tax season, with major contributions from David De Jong, CPA, Esq., a partner at Stein Sperling Bennett De Jong Driscoll PC.