The first tax-filing season under the new law jostled the upper-middle class, as people making between $100,000 and $250,000 became less likely to receive refunds and more likely to owe money with their returns.

In the aggregate, the tax-filing season looked the same as it did the year before, with 79% of taxpayers getting refunds averaging $2,879, down only slightly from 80% and $2,908. But those totals mask some significant variation by income, according to newly released IRS statistics from tax returns filed through May...