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Details and Analysis of Repealing Head of Household Filing Status

Repealing Head of Household Filing Status: Details and Analysis

As lawmakers prepare for the debate over the expiration of the 2017 Tax Cuts and Jobs Act (TCJA), they may face increasing pressure to offset the cost of lowering tax rates by changing other parts of the tax code. One potential option to raise additional revenue to cover the cost of the TCJA’s reforms—like lower rates, a larger standard deduction, and a larger child tax credit—would be to repeal the head of household filing status.

5 min read
Taxes in the Internet Age, World Wide Web, E-file, and Internet Tax Policy

Taxes in the Internet Age

Today marks 55 years since two students sent the first message across the Advanced Research Projects Agency Network (ARPANET) between computers at four universities, which would later become the internet we enjoy today.

5 min read
2025 tax brackets IRS inflation adjustments for tax year 2025 in early 2026 tax filing season

2025 Tax Brackets

Explore the IRS inflation-adjusted 2025 tax brackets, for which taxpayers will file tax returns in early 2026.

4 min read
IRS compliance costs tax complexity and tax compliance costs US

Tax Complexity Now Costs the US Economy Over $546 Billion Annually

Americans will spend more than 7.9 billion hours complying with IRS tax filing and reporting requirements in 2024. This is equal to 3.8 million full-time workers doing nothing but tax return paperwork—roughly equal to the population of Los Angeles.

7 min read
Sources of personal income tax return data as of 2024 Tax Foundation

Sources of Personal Income, Tax Year 2021

Reviewing reported income helps to understand the composition of the federal government’s revenue base and how Americans earn their taxable income. The individual income tax, the federal government’s largest source of revenue, is largely a tax on labor.

9 min read
National Tax Poll Results and Answers: Understanding the Tax Code

National Tax Literacy Poll: Understanding the Tax Code

To make sound financial decisions and support better tax policy, taxpayers should understand the taxes they face. Unfortunately, most U.S. taxpayers do not know or are unsure of basic tax concepts.

6 min read
2024 tax brackets IRS inflation adjustments for tax year 2024 in early 2025 tax filing season

2024 Tax Brackets

Explore the IRS inflation-adjusted 2024 tax brackets, for which taxpayers will file tax returns in early 2025.

4 min read
IRS budget increase IRS technology modernization and IRS funding for IRS e-filing electronic tax filing

The U.S. Tax Code Is Too Complex for Direct eFile to Work

It is hard to imagine the IRS Direct e-File Program operating seamlessly with the complexity of the current U.S. tax system. Instead, lawmakers should first address the more fundamental problem that causes taxpayer frustration: our highly complicated tax code.

4 min read

Sources of Personal Income, Tax Year 2020

Reviewing reported income helps to understand the composition of the federal government’s revenue base and how Americans earn their taxable income. The individual income tax, the federal government’s largest source of revenue, is largely a tax on labor.

10 min read
Will the Federal Government Tax Your State Tax Rebates Inflation Relief Checks

Will the Federal Government Tax Your State Tax Rebate?

If your state issued tax rebates last year, you might have to pay federal income tax on the rebate you received. Maybe. Who knows? Unfortunately, not the IRS—at least not yet.

5 min read
Tax filing Tax Season Stone's Throwe Photo

Frustration and Delays as the 2023 Tax Filing Season Begins

A combination of long-standing IRS operational deficiencies, the agency’s temporary closure due to the pandemic, and the now-expired pandemic relief produced a perfect recipe for a paper backlog.

4 min read
2023 tax brackets 2023 federal tax brackets 2023 federal income tax rates and brackets

2023 Tax Brackets

The IRS recently released the new inflation adjusted 2023 tax brackets and rates. Explore updated credits, deductions, and exemptions, including the standard deduction & personal exemption, Alternative Minimum Tax (AMT), Earned Income Tax Credit (EITC), Child Tax Credit (CTC), capital gains brackets, qualified business income deduction (199A), and the annual exclusion for gifts.

4 min read
Tax compliance costs of IRS regulations tax complexity and tax simplification Chaotic IRS filing season shows flaws in IRS benefits distribution, IRS tax credit administration, IRS budget, and 2022 tax season with filing taxes Summary of the Latest Federal Income Tax Data, 2022 Update 2022 federal income tax data

The Tax Compliance Costs of IRS Regulations

In a pattern that has become all too common in recent decades, the newly enacted Inflation Reduction Act (IRA) added yet another layer of complexity to an already complex and burdensome federal tax code.

9 min read