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The new tax law known as the Tax Cuts and Jobs Act (TCJA) lowers individual tax rates (here is an outline of the new tax bracket system) and increases many tax deductions and credits available to many Americans.

However, the next time you file your taxes, you will be doing so based on the current law, Grapeson M.

Wilson, CPA, MBA, has clarified to Reader's Digest.

It’s that time of year again: Get ready for “i Phoneapalooza.” Apple is expected to unveil details of the new i Phone 6 at an event on Sept. Resale sites have reported a surge in trade-ins of old i Phones ahead of the announcement.

Though prices offered for trade-ins will start dropping closer to the big day, consumers can still lock in high enough prices to break even — or earn a profit — by trading in their old gadget and upgrading to a new phone.

The i Phone 6 will likely cost around $199 with a two-year wireless contract, in-line with previous i Phone launches, experts say, With most offers, it’s possible to sell an old i Phone to a resale site or online retailer for more than the cost of the new phone, although you will need to sign a two-year contract.

And note that those who bought an i Phone 5S or 5C last year and still have time left on their current contract would likely have to pay an early termination fee.

Also read: This woman is already camped out in front of an Apple store The resale market became more lucrative for consumers with the added competition last year after Apple entered.

Gazelle offers up to 0 for a 16-gigabye i Phone 5S and 5 for a 5.Next Worth offers around 4 for the 5S and 5 for the 5.Wal-Mart gives 5 for the i Phone 5S and 6 for the 5.For gift cards only, Amazon will give you 4 for a 5S and 5 for a 5, while Apple will give you 5 for an i Phone 5.Analysts predict that the new i Phone 6 will come in two screen sizes — 4.7 inches and 5.5 inches in width (versus 4 inches currently) to compete with the larger Androids.The trade-in value for older phones will fall around 20% after the new i Phone is announced, resale companies say.As Apple’s new-device releases become more frequent, the company must work harder to convince people to upgrade, says Brian Colello, analyst at research firm Morningstar. Thus far, resale sites have been reporting a surge of trade-ins for all of the most recent models.Last week, trade-in volume for the i Phone 5 surged 671% compared with 30 days earlier, and rose 483% for the i Phone 5S and 5C, according to resale site Next Worth.Total i Phone trade-in volume increased 364% last week, compared with the two weeks before the i Phone launch last year when there was just a 150% increase, Next Worth said.“While the smartphone market is getting saturated in the U.S., the i Phone 6 will likely have a big impact, says Mark Spoonauer, editor of Laptop

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