The 2026 filing season includes some of the most significant federal individual tax changes in years. New deductions for tips, overtime, vehicle-loan interest, and seniors join a higher standard deduction, an expanded SALT limit, updated family credits, revised information-reporting rules, and important changes for homeowners, investors, retirees, and business owners. This comprehensive guide explains what changed for 2025 tax returns, what did not change, and where California taxpayers need to make separate state adjustments.
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