2017:
Single
25%: $37,951 $91,900
Married filing joint
25%: $75,901 $153,100
2018:
Single
24%: $82,501 $157,500
Married filing joint
24%: $165,001 $315,000
Your CPA is skimming massive dollars from you. The brackets are incredibly different and there is no current 25% bracket.
I'll let him know you said so. And you're correct, there is no 25% tax bracket for 2018. If your whole argument going forward is I was 1% off, guilty. Now what? BTW, it freaking disgusts me I'm above the 24% tax bracket now. Under the old tax law I was far, FAR below that. Don't like this "tax cut" at all.