Special Limited Adjustment

Special rules were enacted for non-corporate income taxpayers and those that elect to file a composite return for tax year 2018 only.

If changes to the your return are made solely for the Internal Revenue Code changes between December 16, 2016, and December 31, 2018, we will automatically adjust your tax liability or refund. No tax effect is recognized. 

This automatic adjustment does not apply in the case of certain basis and depreciation adjustments.