Bonner, Paul <br/><br/>
Charting a new tax season 

<br/><br/>     The article offers guidelines for certified public accountants (CPAs) regarding the tax filing season in the U.S. in 2018. Topics include the expiration of individual tax identification numbers (ITINs) issued after December 31, 2012, high medical expense deduction for seniors under the Patient Protection and Affordable Care Act of 2010 (PPACA), and research credit for qualified small business startups.