From the OP's link: VICE: Under what circumstances might someone be paying more this year? Vanessa Williamson: The Tax Cuts and Jobs Act, on average, cut taxes for all income groups, especially for very high earners. But a certain percentage of households at all income levels were likely to see a tax increase. Overall, our estimates at the Tax Policy Center were that about 5 percent of taxpayers would see an average federal tax increase of about $2,800, and that is clearly happening. For instance, the people in the middle quintile of earners, something like 90 percent of them saw a tax cut under the TCJA, and about 7 percent saw a tax increase of about $900 on average. But people in the quintile below that, about 5 percent of them saw a tax increase. And in the quintile above [the middle], about 7 percent saw an increase too. So, it's not just earners at a particular income level that saw that will see a tax increase this year. It's something that a small percentage of people at all income levels will have seen. What are some specific factors that could cause these individuals to experience this increase? There are a couple of major provisions that will have mattered. Most obviously, the SALT deduction—the amount of your state and local taxes that you can deduct from your federal income taxes—is now capped at $10,000. So, for people who pay a lot of state and local taxes, that is going to cost them money. It was obviously an issue in certain electoral districts, particularly purple districts in blue states, places like California and New Jersey, New York. If you're a high earner in those states, you make enough money that you pay a lot in taxes at the state level and now you also make enough money that itemizing your federal return makes sense. So, if you're in that category, you may have a lost out on the TCJA. The home mortgage interest deduction was also capped, although I'm not sure how much of those effects should really be felt at this point since it hasn't been very long. There was a change for alimony. I think you probably would have had to get a divorced in the last two months for it to matter. But still, it is a change. New York Governor Andrew Cuomo recently attributed a dip in state revenue to the changed tax policy and claimed that the wealthier taxpayers of those states are changing home addresses or moving to avoid paying at the new rates. Do you think there’s merit to those claims, and do you believe the TCJA was designed in part to hurt blue states? Was it a political consideration that the people they were going to be raising taxes on were wealthy people in blue states and therefore more likely to be Democrats? I mean, we certainly heard all throughout the process that that was a consideration. Now, the idea that rich people move when taxes go up—that is simply not borne out by the facts, frankly. If you think about where very, very rich people are, they're in places like New York and California. Sometimes they move to Florida when they retire. But, beyond that, there has been very comprehensive research looking at whether wealthy people move because tax rates are high and the canonical work on this is literally called The Myth of Millionaire Tax Flight . Here's the real deal: as stated in the link, if you're one of those affected by the SALT deduction or the cap on home mortgage interest, then you sure as hell are not a middle class income earner. Otherwise, your taxes were lowered, unless you are living in a very expensive neighborhood.