It has been just over a year since the Tax Cuts and Jobs Act was signed into law. The complex law represents an upheaval of traditional tax planning and advice. As the new filing season arrives and actual returns must be prepared, it is time for tax professionals to sink or swim.

In the past year—most recently October 2018—The CPA Journal has published dozens of articles on the TCJA's impact on various taxpayers and industries. Once again, this month we collect the perspectives of several authors about how to deal with the TCJA. Thomas Dalton provides step-by-step guidance on how to tackle the IRC section 199A deduction, one of the thorniest new provisions in the law. How the various items that constitute the ‘marriage penalty’ have been affected by the TCJA is the subject of another feature by Allen Rubenfield and Ganesh Pandit. Plus, our lead News & Views article is one firm's survey of its client base to determine who will benefit (and who will not) from the myriad changes in the TCJA.

This issue also covers topics not directly impacted by the TCJA but likely to require preparers' attention in the coming busy season. Such areas include worker classification (employee versus independent contractor), the taxation of cryptocurrency, and passive foreign investment companies. Finally, the Supreme Court's recent holding in Wayfair will have wide-ranging implications for the state and local taxation of electronic commerce; our authors speculate on the aftermath of this landmark decision.