| Business expensing limit: Cap on equipment purchases | $2,550,000 |
| Business expensing limit: New and Used Equipment and Software | $1,020,000 |
| Qualified Business Income threshold amount: | $160,700 (single and head of household); $321,400 (married filing joint return) |
| Qualified Small Employer Health Reimbursement Arrangement limit: | $5,150 (single coverage); $10,450 (family coverage) |
| Prior-year safe harbor for estimated taxes of higher-income | 110% of your 2018 tax liability |
| Standard mileage rate for business driving | 58 cents |
| Standard mileage rate for medical driving | 20 cents |
| Standard mileage rate for moving driving - Members of the Armed Forces on active duty who move because of a permanent change of station | 20 cents |
| Standard mileage rate for charitable driving | 14 cents |
| Child Tax Credit | $2,000 |
| Unearned income maximum for children under 19 before kiddie tax applies | $1,100 |
| Maximum capital gains tax rate for taxpayers with income up to $40,000 for single filers, $80,000 for married filing jointly | 0% |
| Maximum capital gains tax rate for taxpayers with income above $40,000 for single filers, $80,000 for married filing jointly | 15% |
| Maximum capital gains tax rate for taxpayers with income above $441,450 for single filers, $496,600 for married filing jointly | 20% |
| Capital gains tax rate for unrecaptured Sec. 1250 gains | 25% |
| Capital gains tax rate on collectibles | 28% |
| Maximum contribution for Traditional/Roth IRA | $6,000 if under age 50
$7,000 if 50 or older |
| Maximum employee contribution to SIMPLE IRA | $13,000 if under age 50
$16,000 if 50 or older |
| Maximum Contribution to SEP IRA | 25% of eligible compensation
up to $56,000 |
| 401(k) maximum employee contribution limit | $19,000 if under age 50
$25,000 if 50 or older |
| Estate tax exemption | $11,400,000 |
| Annual Exclusion for Gifts | $15,000 |
