Tables and Charts

November 17, 2017 Applicable Federal Rates (AFRs): December 2017
September 8, 2017 4th Quarter 2017 Interest Rates for Overpayments, Underpayments and Refunds
May 4, 2017 2018 HSA Limits: Single and Married
March 24, 2017 IRS Issues Annual Depreciation Limits for Passenger Vehicles, Trucks and Vans
February 1, 2017 Deductible Livestock Costs for Adjusting 2016 Income Tax Returns
January 25, 2017 ITIN Guidance Chart
January 20, 2017 Iowa Counties' Surtax Rates for 2016
January 19, 2017 Form 8867 Paid Preparers Due Diligence - Documents
January 19, 2017 Qualifying Child Tie-Breaker Rules Checklist
December 13, 2016 2017 Standard Mileage Rates
October 26, 2016 Standard Deduction
August 29, 2016 2016 Special Use Valuation Interest Rates
May 17, 2016 State Identity Theft Contact Information
March 25, 2016 Updated: New Filing Dates Established By Highway Funding Law
December 28, 2015 Updated ACA Client Interview Flow Chart
December 28, 2015 Updated ACA Client Questionnaires: Four Worksheets for Use with Clients
December 18, 2015 2015 Tax School Summary Charts (for 2016 Filing Season)
October 9, 2015 Adjusted PCORI Fee Amount Announced
March 11, 2015 IRS Identity Fraud Filters Working Overtime
February 27, 2015 Repair Regulations Client Checklist
February 27, 2015 Handling Materials & Supplies under Repair Regulations
February 27, 2015 Handling DeMinimis Amounts Under New Repair Regulations
February 6, 2015 Depreciation Limitations for Trucks and Vans Placed in Service in 2014/2015
February 6, 2015 Maximum Depreciation Allowances for Passenger Autos
January 26, 2015 2014 Tax School Summary Charts (for 2015 Filing Season)
December 29, 2014 Alternative Marriage Calculation Flowchart
October 9, 2014 2013 Tax School Handouts and Resources
September 7, 2014 Depreciation Recovery Periods and Election
June 5, 2014 Material Participation Rules for Farmers
May 1, 2014 Powers of Attorney for LLCs
January 1, 2014 Foreign Earned Income Exclusion – Per Qualifying Person
January 1, 2014 Personal Exemption
January 1, 2014 Social Security Wages Base and Earnings Limits
January 1, 2014 2014 Special Use Valuation Interest Rates
December 27, 2013 IRC Section 179
October 9, 2013 IRS Proposes New Fee Changes for Installment Payment Agreements and Offers To Compromise
September 10, 2013 AMT Exemption
September 6, 2013 Installment Payment of Federal Estate Tax IRC Section 6166
January 1, 2013 2013 Special Use Valuation Interest Rates
September 1, 2012 2012 Special Use Valuation Interest Rates
September 1, 2011 2011 Special Use Valuation Interest Rates

CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.

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