📅 2026 Update: Changes in US Tax Law Affecting Your Filing

Since the original article about Title 19 of the US Code was written, several important updates have occurred in tax laws that affect federal and state income tax. These adjustments include changes to standard deductions, new charitable deductions, and the introduction of various tax credits. The earlier article continues further down this page.

💵 Standard Deduction Updates

The standard deduction has increased for the 2026 tax year. Single filers and married individuals filing separately can now claim $16,100, up from $15,000 in 2025. For married couples filing jointly or qualifying widows/widowers, the deduction is now $32,200, an increase from $30,000.

Heads of household can claim $24,150, up from $23,000.

🎁 New Charitable Deduction for Non-Itemizers

Taxpayers who take the standard deduction can now also deduct up to $1,000 for cash donations if they are single filers, or $2,000 for married couples filing jointly. This applies to cash donations made to qualified 501(c)(3) public charities and is effective for tax years 2025 through 2028.

👵 Senior Tax Deduction

Individuals aged 65 and older are eligible for an extra $6,000 federal tax deduction. This deduction is available whether or not the taxpayer itemizes deductions and is effective through 2028.

💼 Elimination of Federal Income Tax on Tips

Starting in the 2025 tax year, workers who earn tips will no longer pay federal income tax on those earnings. This change aims to lessen the tax burden on individuals who rely on tips as a significant source of income.

📌 Key Points Summary

  • Standard deduction increases for 2026 tax year.
  • New charitable deduction for non-itemizers is up to $2,000.
  • Senior taxpayers can claim an additional $6,000 deduction.
  • Tipped workers are exempt from federal income tax on tips.

💡 Tips for Navigating Changes in US Tax Law

Review the details of your own situation with your attorney to ensure you're aware of how these changes apply to you.

🎯 Understanding Standard Deductions

Make sure to check your eligibility for the new standard deduction amounts. These amounts vary based on your filing status, so ensure you choose what is most beneficial for you.

✍️ Charitable Contributions

If you plan to donate to charity, remember that you can deduct qualified cash donations even if you take the standard deduction. Keep records of your contributions to ensure you can take full advantage of this benefit.

👴 Senior Tax Benefits

If you are 65 or older, be aware of the extra $6,000 deduction available to you. This could significantly reduce your taxable income, regardless of whether you itemize.

💳 Tips and Overtime Deductions

If you earn tips or overtime pay, familiarize yourself with the new deductions available under the One Big, Beautiful Bill Act. You can deduct up to $25,000 for qualified tips and $12,500 for qualified overtime.

🚗 Car Loan Interest Deduction

If you recently purchased a vehicle, you may be eligible to deduct up to $10,000 in interest on your car loan. This applies only to loans used for qualified vehicles and phases out based on your income level.

🏆 Tax Preparation Services Ranked by User Reviews (2026)

Several online tax preparation services can help with filing based on the latest updates to US tax law. The following list is based on Trustpilot data checked in October 2026. Ratings can change over time, and while star ratings provide some insight, they are not the only measure of service quality.

🥇 1. 1040.com

1040.com has been rated 4.5. This service is known for its user-friendly interface and flat-rate pricing, making it accessible for many taxpayers. Some users have reported navigation challenges and technical glitches, which could affect the filing experience.

🥈 2. efile4Biz

efile4Biz holds a 4.7 rating. Reviewers appreciate its easy online filing and affordable services, making it a popular choice among small business owners. However, some users have mentioned occasional navigation issues and limitations when it comes to support.

🥉 3. TaxSlayer

TaxSlayer has received a 4.2 score. This platform is recognized for its online tax preparation and competitive pricing. Some users have encountered technical issues and concerns regarding pricing, which could impact their overall satisfaction.

🆓 Free Government or Nonprofit Help

The IRS provides several free options, including the Free File Program for eligible taxpayers with an adjusted gross income of $73,000 or less. Additionally, the Volunteer Income Tax Assistance (VITA) program offers free help to those making $60,000 or less, while Tax Counseling for the Elderly (TCE) assists individuals aged 60 and older.

🔎 What to Compare When Choosing Tax Services

  • 📊 Trustpilot scores and reviews
  • 💵 Pricing structures and hidden fees
  • 🔍 User interface and ease of navigation
  • 🕒 Speed of processing returns
  • 📞 Availability of customer support

❓ Frequently Asked Questions

❓ What is the deadline for filing tax returns for 2025?

The deadline to file individual tax returns for the 2025 tax year is April 15, 2026. If this date falls on a weekend or holiday, it typically extends to the next business day.

💸 How can I benefit from the new deductions for tips and overtime?

If you earn tips or overtime, you may deduct up to $25,000 for qualified tips and $12,500 for qualified overtime pay. This deduction is available for tax years 2025 through 2028.

📅 When can I start claiming the new charitable deduction?

Taxpayers can claim the new charitable deduction for cash donations starting with tax year 2025. It applies to cash contributions made to qualified 501(c)(3) public charities.

📜 What forms do I need for the Alternative Minimum Tax (AMT)?

Taxpayers subject to the AMT must complete and attach Form 6251, "Alternative Minimum Tax – Individuals," to their tax return. If you paid AMT in previous years but are not liable this year, complete Form 8801 for a special minimum tax credit.

👵 Who qualifies for the senior tax deduction?

Individuals aged 65 and older qualify for an additional $6,000 federal tax deduction. This deduction is available whether or not you itemize your deductions.

💻 Where can I find free tax assistance?

Free tax assistance is available through programs like the IRS Free File program and VITA/TCE, which provide help to low-income individuals and seniors. Check local listings for sites and eligibility.

⚖️ Recent Court Cases Related to Tax Law

Several recent court rulings have addressed issues related to federal and state income tax law. These cases can provide insight into how tax laws are interpreted and enforced.

You can browse more rulings in the news section.

End of October 2026 Update





Title 19


Title 19 of the United States Code, also known as the Customs Duties, is an important law that regulates imports into the United States. This Title consists of several chapters that cover a wide range of topics related to the collection of duties on goods coming into the country. In this article, we will explore the history of Title 19, its key provisions, and some recent updates to the law.

History of Title 19


Title 19 was first enacted by Congress in 1922, as part of the Tariff Act of 1922. This Act replaced the Tariff Act of 1913, which had been in place for almost a decade. The Tariff Act of 1922 was a response to the economic challenges facing the United States at the time, including high unemployment, declining farm prices, and increased competition from foreign manufacturers. The new law aimed to protect American industries by imposing tariffs on foreign goods.

Over the years, Title 19 has undergone several revisions to keep up with changing economic conditions and international trade agreements. One of the most significant updates occurred in 1988, with the enactment of the Omnibus Trade and Competitiveness Act. This Act reformed many aspects of U.S. trade policy, including the tariff schedules and the procedures for imposing trade sanctions.

Key Provisions of Title 19


Title 19 is divided into several chapters, each of which covers a different aspect of U.S. customs duties. Here are some of the key provisions:

Chapter 1: Collection Districts, Ports, and Officers


This chapter establishes the system for collecting customs duties at various ports of entry into the United States. It also outlines the duties and responsibilities of customs officers who are responsible for enforcing the law.

Chapter 2: The Tariff Act of 1930


This chapter contains the current tariff schedules for imported goods. The schedules are organized by product category and list the specific rates of duty that must be paid by importers. The rates of duty can vary from a few percent to over 100% depending on the product.

Chapter 3: Entry of Goods


This chapter outlines the procedures for importing goods into the United States. It includes requirements for submitting documentation, inspecting goods, and paying duties.

Chapter 4: Tariff Treatment of Foreign Countries and Negotiation of Trade Agreements


This chapter authorizes the president to negotiate trade agreements with other countries and establish special tariff rates for goods from those countries. It also provides for the establishment of free trade zones and duty-free treatment of certain goods.

Chapter 5: Smuggling and Related Offenses


This chapter defines the various offenses related to smuggling and imposes penalties for violating customs laws. It also outlines the authority of customs officers to search for and seize smuggled goods.

Updates to Title 19


Like many U.S. laws, Title 19 is subject to periodic updates to reflect changing economic conditions and international trade agreements. Here are some recent updates:

The Trade Facilitation and Trade Enforcement Act of 2015


This Act, which was signed into law in February 2016, made several changes to customs laws and procedures. Some of the key provisions include:

- Requiring customs officials to enforce U.S. trade laws more rigorously by cracking down on intellectual property theft and other types of trade violations.
- Streamlining the customs clearance process for low-value shipments by raising the threshold for duty-free imports from $200 to $800.
- Requiring the Department of Homeland Security to establish a Trade Enforcement Task Force to monitor and enforce compliance with U.S. trade laws.

The United States-Mexico-Canada Agreement (USMCA)


The USMCA, which was signed into law in January 2020, replaced the North American Free Trade Agreement (NAFTA). The new agreement includes several provisions related to customs duties and trade enforcement, including:

- Requiring importers to provide proof of origin to claim duty-free treatment under the USMCA.
- Establishing a new dispute resolution process for trade disagreements between the three countries.
- Modernizing the customs clearance process by allowing for electronic submission of documentation and reducing the amount of paperwork required.

Conclusion


Title 19 of the United States Code is an important law that regulates imports into the United States. It has undergone several revisions since it was first enacted in 1922, and is subject to periodic updates to keep up with changing economic conditions and international trade agreements. The law includes several key provisions related to customs duties, including the tariff schedules for imported goods and the procedures for clearing goods through customs. Recent updates to the law, such as the Trade Facilitation and Trade Enforcement Act of 2015 and the United States-Mexico-Canada Agreement, reflect the ongoing evolution of U.S. trade policy and the need to address new challenges in the global economy.

Title 19 of the United States code pertains to customs duties, which are a form of taxation for goods brought into the country. In some cases, the customs duty may be paid on exports. Title 19 imposes the customs duty in order to provide tax revenue and protect companies within the United States from excessive importing by their competition.

There are many sections within Title 19 of the United States code, but each is related to customs. Title 19 grants customs that authority to control what items enter and leave the country. Title 19 also provides customs with the authority to hold such items, as well as taxation upon those items.

The tariff, or duty imposed by customs, may help to prevent unfair competition for businesses that work solely within the United States. For example,materials may be made available for much lower prices in other countries.

That translates into competition, in which the American company may loose because they are unable to provide the same product to the market place for that lowered cost. By imposing a tax on those items, the competition becomes even and will more likely be based on quality, rather than price.

Customs taxes may be levied according to various criteria. When a product has already been manufactured, the levy may be based on the value of the item. Parts that are shipped to the country, may be taxed according to weight, size or materials.