The passage of the Tax Cuts and Jobs Act does not affect 2017 tax returns due this April, but Better Business Bureau and the Internal Revenue Service encourage taxpayers to act now to ensure next year's tax filing is not impacted. Taxpayers should ensure the right amount of money is withheld for the 2018 tax season and the IRS has provided two tools, the Withholding Calculator, and withholding tables, to assist with the task. The changes to the tax law passed in December include increasing the standard deduction, removing personal exemptions, increasing the child tax credit, limiting or discontinuing certain deductions and changing the tax rates and brackets.Who should check their withholding? The IRS encourages everyone to review their withholding at the beginning of each year or when their circumstances change, but this year it is even more urgent to do so. Not checking your withholding rate could leave you facing a bill or penalty next year for not having enough taxes withheld. You may also find that you are having too much money withheld from your paychecks. In 2016 seven in ten taxpayers were over-withheld leading to the average refund topping $2,800. If changes are deemed necessary, employees will need to complete Form W-4 and submit it to their employers.Which IRS tax tool should you use? Those with simple tax situations can use the withholding tables to find the correct amount of tax withholding. The withholding tables show payroll service providers and employers how much tax to withhold from employee paychecks based on the employee's wages, marital status and the number of withholding allowances they claim. A simple tax situation includes:Singles and married couples with one jobThose who have no dependentsIndividuals who have not claimed itemized deductions, adjustments to income or tax credits.People with more complicated tax situations are encouraged to use the Withholding Calculator to help determine the right amount of tax withheld from their paychecks. The Withholding Calculator is not a new tool, but it has been updated to reflect the changes put in place by the 2017 tax law. A complicated tax situation includes:Two-income familiesPeople with two or more jobs at the same time or who only work for part of the year.People with children who claim credits such as the Child Tax CreditPeople who itemize deductionsPeople with high incomes and more complex returnsWhen should you complete your withholdings review? As withholding takes place throughout the year, it is best to complete your check earlier. Changes must be submitted to your employer via a new Form W-4 and could take some time to enact. Taxpayers who wait too long to check and make changes could face a more costly withholding amount rather than having it distributed evenly throughout the year.The number of taxpayers receiving a refund in 2019 isn't expected to change from previous years, but the tax law changes could mean a difference in the amount refunded. It is the responsibility of individuals to ensure they are having the correct amount withheld and not their employers as they typically don’t have a full view of their employee's financial situations. Taxpayers seeking to hire a tax professional can review BBB Tip: 6 Tips for Trusting Your Tax Preparer.For more information on the IRS Withholding Calculator find a list of FAQ's here.