Items that will be covered include late depreciation changes for automobiles and ability to change election on Section 168 bonus. Cover late depreciation changes for automobiles and ability to change election on Section 168 bonus and discuss enforcement of the independent contractor versus employee situation, which has become an IRS campaign. Further, review the filing of Form 1099 MISC or Form 1099 NEC, the interpretation of the hosting ethics and how it affects tax work, increased enforcement of the ACA and making sure all forms and boxes are complete and a new campaign on foreign accounts including the recently started campaign regarding virtual currency.