Over the past several years, tax professionals have had a lot to digest with all the new changes resulting from the enactment of the Tax Cuts and Jobs Act and various other tax initiatives. The Treasury Department has provided thousands of pages of guidance in the form of regulations and notices to better implement these new laws. The Internal Revenue Service has also been busy crafting and implementing greater disclosure requirements for both business and individual taxpayers. These new requirements will, more often than not, increase the compliance burden for tax professionals and will provide the IRS with more information up front. Here are some of the significant disclosure items that are either already required, or will be required, for next filing season.
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机译：在过去的几年中，税务专家对《减税与就业法》（Tax Cuts and Jobs Act）以及其他各种税收举措的颁布所产生的所有新变化都需要消化很多。财政部以法规和公告的形式提供了数千页的指南，以更好地实施这些新法律。国税局也一直在忙于为企业和个人纳税人制定和实施更高的披露要求。这些新要求通常会增加税务专业人员的合规负担，并将为IRS预先提供更多信息。这是下一个申请季节已经需要或将要要求的一些重要的披露项目。
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