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Most tax rates have been reduced. The 2018 tax rates are 10%, 12%,
22%, 24%, 32%, 35%, and 37%. Standard deduction amount increased.
For 2018, the standard deduction amount has been increased for all
filers. The amounts are: ? Single or Married filing separately?$
12,000. ? Married filing jointly or Qualifying widow(er)?$24,000. ?
Head of household?$18,000. See chapter 21. Personal exemption
suspended. For 2018, you can't claim a personal exemption for
yourself, your spouse, or your dependents. See chapter 3. Increased
child tax credit and additional child tax credit. For 2018, the
maximum child tax credit has increased to $2,000 per qualifying
child, of which $1,400 can be claimed for the additional child tax
credit. In addition, the modified adjusted gross income threshold
at which the credit begins to phase out has increased to $200,000
($400,000 if married filing jointly). See chapter 33.
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