We file jointly. 2017 income is $242 > than 2016 income; took standard deduction both years. 2017 refund is $25 < 2016 refund. How can that be under new tax law?

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The new tax law is for the 2018 year ( next year's tax). You will see the changes then.

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The new tax law is for the 2018 year ( next year's tax). You will see the changes then.

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