Jim Gadwood commented on the Internal Revenue Service's (IRS's) newly released withholding tables for 2018 following the enactment of H.R.1. The new tables are intended to result in the correct amount of withholding based on the withholding allowances reflected on an employee's 2017 Form W-4. While the 2018 withholding tables may work based on the withholding allowances calculated on page one of a 2017 Form W-4, it is not readily apparent that the 2018 withholding tables can account for any adjustments to withholding calculated by using the worksheets on page two of the 2017 Form W-4, Gadwood said, adding "it's not clear to me how those page-two worksheets should be filled out." Employees that used the page-two worksheets to calculate their 2017 wage withholding should run new calculations using the worksheets included in the revised 2018 Form W-4 that the IRS is expected to release later this year, he said.