26CFR601.602Taxformsandinstructions.(AlsoPartI.pdfVIP

26 CFR 601.602: Tax forms and instructions. (Also Part I, §§ 1, 23, 25A, 32, 36B, 42, 45R, 55, 59, 62, 63, 68, 125, 132(f),135, 137, 146, 147, 148, 151, 179, 213, 220, 221, 512, 513, 831, 877, 877A, 911, 2010, 2032A, 2503, 2523, 4161, 4261, 5000A, 6033, 6039F, 6323, 6334, 6601, 6651, 6652, 6695, 6698, 6699, 6721, 6722, 7345, 7430, 7702B; 1.148-5.) Rev. Proc. 2016-55 Table of Contents SECTION 1. PURPOSE SECTION 2. CHANGES SECTION 3. 2017 ADJUSTED ITEMS Code Section .01 Tax Rate Tables 1(a)-(e) .02 Unearned Income of Minor Children Taxed as if Parent’s 1(g) Income (Kiddie Tax). .03 Adoption Credit 23 .04 Lifetime Learning Credit 25A .05 Earned Income Credit 32 .06 Refundable Credit for Coverage Under a Qualified Health Plan 36B(f)(2)(B) .07 Rehabilitation Expenditures Treated as Separate New Building 42(e) .08 Low-Income Housing Credit 42(h) .09 Employee Health Insurance Expense of Small Employers 45R - 2 - .10 Exemption Amounts for Alternative Minimum Tax 55 .11 Alternative Minimum Tax Exemption for a Child Subject to the 59(j) “Kiddie Tax” .12 Certain Expenses of Elementary and Secondary 62(a)(2)(D) School Teachers .13 Transportation Mainline Pipeline Construction Industry Optional 62(c) Expense Substantiation Rules for Payments to Employees under Accountable Plans .14 Standard Deduction 63 .15 Overall Limitation on Itemized Deductions 68 .16 C