What changed this filing season

Every tax year brings inflation adjustments, expired or extended provisions, and new forms. Rather than memorizing every threshold, build a change checklist you run before each return:

• Inflation-indexed amounts — brackets, standard deductions, and phase-outs shift annually; always verify against the current-year instructions.
• Expired provisions — confirm which credits and deductions lapsed or were extended before relying on last year's treatment.
• New forms and schedules — IRS frequently adds or retires schedules; check the current-year form set before filing.

Practice tip: Keep a one-page "what changed" summary in your intake packet and confirm the client's prior-year treatment still applies.