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2019 Tax Season

Dear Valued Client

The Tax Cuts and Jobs Act, which was passed in late 2017, created massive changes, starting for filers of 2018 tax returns. While the bulk of the tax reform has already been rolled out, keep an eye out for these tweaks and delayed changes impacting 2019 taxes, which are filed by April 2020, for the first time.

Here are the tax changes to watch out for, when filing 2019 taxes:

No Alimony Deduction for New Divorces

A change impacting 2019 taxes for the first time, under tax reform, relates to the alimony deduction. Divorces and separation agreements finalized after 2018, alimony payments are not deductible for the payer or counted as taxable income to the recipient. Divorces finalized in previous years are grandfathered into the old system in which alimony was deductible. So if you are deducting alimony from an older divorce decree, you can still take that tax break. Remember that you don't have to itemize on your tax return to claim alimony payment deductions. These are claimed on your Form 1040, Schedule 1 as above-the-line deductions.

No Individual Mandate Penalty

"Shared responsibility payment," or penalty associated with not having individual health insurance, is reduced to zero beginning after Dec. 31, 2018.

Previously, filers who could afford health insurance but chose not to buy it were charged a fee under the Affordable Care Act. Starting with the 2019 plan year, for which you file taxes in 2020, this penalty is no longer enforced. "You need not make a shared responsibility payment or file Form 8965, Health Coverage Exemptions, with your tax return if you don’t have a minimum essential coverage for part or all of 2019," according to the IRS.

The Standard Inflationary Changes

While this doesn't relate to tax reform of the Affordable Care Act, remember that certain tax figures, cutoffs, and thresholds typically increase each year. Those include the standard deduction and the income cutoffs determining your tax brackets.

The standard deduction amount for 2019 increased to:

  • Single or married filing separately: $12,200.

  • Married filing jointly or qualified widow(er): $24,400.

  • Head of household: $18,350

The income cutoffs for 2019 tax brackets, which impacts taxes filed in 2020, have also increased this year. They are:

IRS has announced that filing season will begin on January 27th. Below are the 2020 Due Dates:

Last year I launched a new website where you can book your appointment online. It received rave reviews for its ease and its 24 hour email appointment reminder.

To book an appointment you can:

1) Go to and click “book online” in the upper left corner

2) Call 239-404-8692, or

3) Email me at

If you don’t have time to meet, NO PROBLEM.

You can:

1) Send me a copy of your paperwork to:

1034 Capri Drive

Naples FL 34103

2) Email me your documents to OR

3) Upload your documents to a secure individualized portal. Simply email me that you would like me to send you a secure link. Once you receive it, you will sign in, and the link will walk you through the documents you need based on last years tax return.

Looking forward to seeing you soon!

James L Stockman


1034 Capri Drive

Naples FL 34103

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