The U.S. IRS has published Tax Guide 2018 for Individuals, which covers the federal income tax requirements for individuals for the 2018 tax year. This includes information on the income tax return, the types of income, treatment of gains and losses, adjustments to income, the different deductions, and how to figure taxes and refundable/nonrefundable credits. The guide also provides an overview of important changes for 2018, which include a new Form 1040, new tax rates, new deductions, Section 965 deferred income requirements, Global intangible low-taxed income (GILTI) requirements, and others.