See chapter 1, later.Īdditonal child tax credit amount increased. If you live in Maine or Massachusetts, you have until April 17, 2024, because of the Patriots’ Day and Emancipation Day holidays. For the latest information about the tax law topics covered in this publication, such as legislation enacted after it was published, go to IRS.gov/Pub17.ĭue date of return.
Most of these changes are discussed in more detail throughout this publication.įuture developments. This section summarizes important tax changes that took effect in 2023.