"세금공제에 관한 국세청 규정이 매년 바뀌는데 이런 정보는 어디서 열람해볼수있나요?"--->You can visit the IRS Website here for more info in detail ;http://www.irs.gov/formspubs/content/0,,id=232226,00.html http://turbotax.intuit.com/tax-tools/tax-tips/IRS-Tax-Return/Summary-of-Federal-Tax-Law-Changes-for-2010-2017/INF12041.html For your state tax law changes, you need to visit the Dept of Revenue of your state(i.e., FTB of CA)