Master Builder

Winter 2018

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A s year-end arrangements send a buzz in the air, there's one preparation you might be overlooking: the upcoming tax season And this year, the IRS is urging a particular set of taxpayers to pay special attention The Tax Cuts and Jobs Act of 2017 added a new tax credit: Credit for Other Dependents For families with children under age 17, first review your eligibility for the expanded Child Tax Credit Other dependents who may still qualify for the new credit include: • Dependent children age 17 or older at the end of 2018 • Parents or other relatives supported by the taxpayer The Credit for Other Dependents is a non-refundable credit of up to $500 per qualifying person You may be able to claim the new credit for dependents for whom you previously claimed a dependency exemption Those with dependents who can't be claimed for the Child Tax Credit should review their withholding and ensure the right amount is taken out of their pay Why is this so important? According to the IRS, this can prevent an unexpected tax bill—and even penalties— come tax time next year Have You Checked Your Withholding Yet? BY GARY THOMPSON PRIMEPAY Do you know about the Tax Cuts and Jobs Act of 2017? You should. Should you check your withholding? If you haven't done a 'paycheck checkup' this year, it's time That way, if a withholding adjustment is necessary, you still have time The longer you wait, the fewer pay periods will be available to withhold necessary federal taxes If you fall under one of these categories, it's especially important to check your withholding: • Two-income family • Working two or more jobs simultaneously • Only working part of the year • High income • Complex tax return • Claiming credit(s) • Itemized deductions in 2017 • Large refund or bill in 2017 Share with your staff, as well, as we begin that steady climb into year-end and a fresh tax season If you or your employees do need to complete a new W-4, submit it to HR as soon as possible If you do adjust withholding for 2018, it's also a good idea to recheck it at the start of 2019 A mid-year adjustment can have a different impact over a full year Use our W-4 Assistant at primepay.com/resources/calculators/form-w-4-assistant to find out if you're at risk of under-withholding. MBAKS welcomes PrimePay as one of our new member benefit products. Learn more at primepay.com/mbaks 25 WINTER 2018 master builder membership value

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