Below are some of the federal provisions that will go into effect or be changing in 2019.
Provisions that go Into Effect Beginning in 2019:

  • Alimony – For divorce settlements that are finalized in 2019 and beyond
  • Alimony and separate maintenance payments are not deductible by the payor spouse.
  • Alimony and separate maintenance payments are no longer included in income of surviving spouse.

ACA Individual Penalty no longer applies. This means that individuals that do not have health insurance for all or part of 2019 will no longer be subject to a penalty.

Changing or Inflation Adjusted Provisions in 2019:

Medical Expense Threshold on Schedule A
10% of AGI for all taxpayers beginning in 2019

Standard Deduction
MFJ: $24,400
Single: $12,200
Head of Household: $18,350

Federal Mileage Rates
58 cents per mile – Business
20 cents per mile – Medical and moving
14 cents per mile – Charity

Retirement Contribution Limits
IRAs – $6,000 ($7,000 for taxpayers over 50)
401(k), 403(b) or 457 plans – $19,000 ($25,000 for taxpayers over 50)

The Tax Cuts and Jobs Act, passed late December 2017 brought many changes to the tax code, however it did not change the statutory due dates for filing taxes.

Whenever a regular tax filing date falls on a Saturday, Sunday, or a legal observed holiday in the District of Columbia, the due date for returns is pushed to the next business day.  In 2019, only a few dates will be adjusted because of this rule.

For calendar year tax returns reporting 2018 information that are due in 2019, the following due dates will apply.

Form 2019 Tax Filing Due Dates (Tax Year 2018)
Form W-2 & certain 1099-Misc (electronic or mail) January 31st
Form 1065 – Partnerships March 15th
Form 1120-S – S Corporations March 15th
Form 1040 – Individuals April 15th
FinCEN 114 – FBAR (will be allowed to extend) April 15th
Form 1041 – Trusts and Estates April 15th
Form 1120 – C Corporations April 15th
Form 990 Series – Tax Exempt Organizations May 15th
Form 5500 Series – Employee Benefit Plan July 31st
  Form   Extended Due Dates
Form 1065 Extended Return September 15th (9/16 for 2019)
Form 1120-S Extended Return September 15th (9/16 for 2019)
Form 1041 Extended Return September 30th
Form 1120 Extended Return October 15th
Form 1040 Extended Return October 15th
FinCEN 114 (Extended with Form 1040) October 15th
Form 5500 Series Extended Return October 15th
Form 990 Series Extended Return November 15th

For fiscal year filers:

  • Partnership and S Corporation tax returns will be due the 15th day of the third month after the end of their fiscal tax year.
  • C Corporation tax returns will be due the 15th day of the fourth month after the end of their fiscal tax year. A special rule to defer the due date change for C Corporations with fiscal years that end on June 30th defers the change until December 31, 2025 – a full ten years.
  • Employee Benefit Plan tax returns are due the last day of the seventh month after the plan year ends.

It is important to check when tax returns are due for all states in which taxpayers operate, because individual states may not conform to the Federal filing dates.

If you have any questions about these new due dates and the impact on your tax filings, please contact Applied Bookkeeping & Tax Services.

information contained herein is designed solely to provide guidance to the user, and is not intended to be a substitute for the user seeking personalized professional advice based on specific factual situations. 


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