SECTION 2. CHANGES

SECTION 3. 2019 ADJUSTED ITEMS

26 CFR 601.602: Tax forms and instructions. (Also Part I, §§ 1, 23, 24, 25A, 32, 36B, 42, 45R, 55, 59, 62, 63, 125, 132(f),135, 137, 146, 147, 148, 152, 179, 199A, 213, 220, 221, 448, 461, 512, 513, 642,

Code Section

.01 Tax Rate Tables 1(j)(2) (A)-(D)

.02 Unearned Income of Minor Children Taxed as if Parent’s 1(g)

Income (“Kiddie Tax”)

.03 Maximum Capital Gains Rate 1(h)

.04 Adoption Credit 23

.05 Child Tax Credit 24

.06 Lifetime Learning Credit 25A

.07 Earned Income Credit 32

.08 Refundable Credit for Coverage Under a Qualified Health Plan 36B(f)(2)(B)

.09 Rehabilitation Expenditures Treated as Separate New Building 42(e)

.10 Low-Income Housing Credit 42(h)

.11 Employee Health Insurance Expense of Small Employers 45R

.12 Exemption Amounts for Alternative Minimum Tax 55

.13 Alternative Minimum Tax Exemption for a Child Subject to the 59(j)

“Kiddie Tax”

.14 Certain Expenses of Elementary and Secondary 62(a)(2)(D)

School Teachers

.15 Transportation Mainline Pipeline Construction Industry Optional

Expense Substantiation Rules for Payments to Employees Under

Accountable Plans 62(c)

.16 Standard Deduction 63

.17 Cafeteria Plans 125

.18 Qualified Transportation Fringe Benefit 132(f)

.19 Income from United States Savings Bonds for Taxpayers Who

Pay Qualified Higher Education Expenses 135

.20 Adoption Assistance Programs 137

.21 Private Activity Bonds Volume Cap 146(d)

.22 Loan Limits on Agricultural Bonds 147(c)(2)

.23 General Arbitrage Rebate Rules 148(f)

.24 Safe Harbor Rules for Broker Commissions on Guaranteed

Investment Contracts or Investments Purchased for a Yield

Restricted Defeasance Escrow 148

.25 Gross Income Limitation for a Qualifying Relative 152(d)(1)(B)

.26 Election to Expense Certain Depreciable Assets 179

Bulletin No. 2018–49 827 December 3, 2018

.27 Qualified Business Income 199A

.28 Eligible Long-Term Care Premiums 213(d)(10)

.29 Medical Savings Accounts 220

.30 Interest on Education Loans 221

.31 Limitation on Use of Cash Method of Accounting 448

.32 Threshold for Excess Business Loss 461(l)

.33 Treatment of Dues Paid to Agricultural or Horticultural

Organizations 512(d)

.34 Insubstantial Benefit Limitations for Contributions Associated 513(h)

With Charitable Fund-Raising Campaigns

.35 Special Rules for Credits and Deductions 642

.36 Tax on Insurance Companies Other than Life 831

Insurance Companies

.37 Expatriation to Avoid Tax 877

.38 Tax Responsibilities of Expatriation 877A

.39 Foreign Earned Income Exclusion 911

.40 Debt Instruments Arising Out of Sales or Exchanges 1274A

.41 Unified Credit Against Estate Tax 2010

.42 Valuation of Qualified Real Property in Decedent’s Gross Estate 2032A

.43 Annual Exclusion for Gifts 2503; 2523

.44 Tax on Arrow Shafts 4161

.45 Passenger Air Transportation Excise Tax 4261

.46 Reporting Exception for Certain Exempt Organizations with 6033(e)(3)

Nondeductible Lobbying Expenditures

.47 Notice of Large Gifts Received from Foreign Persons 6039F

.48 Persons Against Whom a Federal Tax Lien Is Not Valid 6323

.49 Property Exempt from Levy 6334(a)

.50 Exempt Amount of Wages, Salary, or Other Income 6334(d)

.51 Interest on a Certain Portion of the Estate Tax Payable in 6601(j)

Installments

.52 Failure to File Tax Return 6651

.53 Failure to File Certain Information Returns, Registration 6652

Statements, etc.

.54 Other Assessable Penalties With Respect to the 6695

Preparation of Tax Returns for Other Persons

.55 Failure to File Partnership Return 6698

.56 Failure to File S Corporation Return 6699

.57 Failure to File Correct Information Returns 6721

.58 Failure to Furnish Correct Payee Statements 6722

.59 Revocation or Denial of Passport in Case of Certain 7345

Tax Delinquencies

.60 Attorney Fee Awards 7430

.61 Periodic Payments Received Under Qualified Long-Term Care 7702B(d)

Insurance Contracts or Under Certain Life Insurance Contracts

December 3, 2018 828 Bulletin No. 2018–49

.62 Qualified Small Employer Health Reimbursement Arrangement 9831