U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Tax Cuts and Jobs Act: Assessment of Implementation Efforts

Report Information

Date Issued
Report Number
2019-44-027
Report Type
Audit
Special Emphasis
Tax Cuts and Jobs Act (TCJA)
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

The Commissioner, Wage and Investment Division, should revise the TY 2019 Form 1040, Schedule 1, to add the date of divorce or separation agreements and create controls to prevent taxpayers from claiming the alimony deduction that originated after January 1, 2019.