There are a few tax rules new for 2025 that may catch some individuals and their tax advisers by surprise. These changes have not received lots of attention either because they are overshadowed by related changes that are more significant, or they were enacted a few years back with a future effective date that arrives in 2025. 

This article covers changes for 2025 that you will want to be sure to share with clients to avoid surprises at a later date.From the article by Annette Nellen, CPA, CGMA, Esq. posted on 01-15-25.

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