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New deduction for pass-through income

The new law provides a 20% deduction for “qualified business income (QBI),” defined as income from a trade or business conducted within the U.S. by a partnership, S corporation, or sole proprietorship.

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10 Red Flags That Could Trigger an Audit in 2018

Less than 1% of tax returns get audited by the IRS, but this percentage varies significantly depending on several factors. There are several "red flags" that the IRS looks for that can make it far more likely that you'll be audited and others that make it a near certainty.
From USA Today
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