The Internal Revenue Service has spelled out the conditions under which prepaying 2018 property taxes can be deductible for 2017 returns. The IRS said it has received questions about deductibility as taxpayers attempt to avoid caps for writing off state and local levies under the new tax law.

Paychex has introduced AccountantHQ, which enables accountants to access services through dashboards. Built on the Paychex Flex online platform, AccountantHQ offers access to resources such as Paychex client data and reporting.

The Internal Revenue Service is working to develop withholding guidance for the tax reform bill. It anticipates issuing initial guidance next month with employers and payroll providers encouraged to implement them in February.