Relief for Those Who Don’t Need It


Et tu? I expect it from politicians, but not from tax people.

I read “Making Sense of the New Tax Legislation” (JofA, Sep.01, page 22). This is not marriage penalty relief—it’s a break for all married people, including those who already had a significant break over single people.

Married couples with only one of the persons working, or where one had only a small amount of income, never had a penalty. It was the unmarried couple that had the penalty. With the new law, this penalty has increased.

I am married, by the way, and my wife works.

Jay Aronowitz, CPA
Manalapan, New Jersey


6 key areas of change for accountants and auditors

New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.


How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.