年终 税务筹划策略

If you’re looking to save on taxes, 机会之窗在12月31日关闭，这意味着评估你的税收情况的时间就在夏天结束的时候，所以你有时间影响你的纳税年度底线.

As the end of the year approaches, 在适合你的类别下回顾每一个建议是一个好主意. 税务规划师可以建议一些年终税务规划策略，这些策略可能会帮助你减少欠税, including some of the following.¹

Tax planning strategies for filing status and dependents

• 文件状态: If you’re married (or will be by the end of the year), compare your tax liability for filing your taxes jointly vs. filing them married separately. Choose the option that taxes you less.
• 家属: 如果你和其他几个人在经济上支持某人，但你们都没有资格声称这个人是你的受抚养人, 考虑与所有相关方达成协议，以便你们中至少有一方可以声称该个人是受养人. Doing so can provide certain tax benefits.
• 收养税抵免: Use the adoption tax credit for any of your qualified adoption expenses. In 2023, you may be able to claim up to $15,每名合资格儿童950英镑, including children with special needs, 作为税收抵免. 一旦你的调整后总收入(AGI)超过239美元，这项抵免就开始逐步取消,230 and it’s completely eliminated when your modified AGI reaches $279,230.

家庭 税务筹划策略

• 儿童税收规则: 在某些情况下, 你可以通过将收入转移给税率较低的家庭成员来减少总体税收. How this tax planning strategy works: Under kiddie tax rules, the unearned income of a child in excess of $2,500 (in 2023) is taxed at the parents’ tax rates. The kiddie tax rules apply to: (1) those under the age of 18, (2) 18-year-olds whose earned income doesn’t exceed one-half of their support, (三)年龄在19-23岁的全日制学生，其劳动收入不超过其生活费的一半.
• 年度赠与税减免: You can make gifts of up to $17,000美元(2023年)，根据年度赠与税豁免，每人免税. 使用任何可能大幅升值的资产，以最佳地节省税款.
• Higher education tax credits: 看看你是否有资格获得美国机会税收抵免(AOTC)和终身学习税收抵免. 由于这些学分是基于纳税年度的，而不是学年的，你应该尽量集中开支，以最大限度地提高教育学分.
• 学生贷款: If you have qualified student loans and meet the necessary requirements, you may be entitled to take a deduction (up to $2,500) for interest paid during the year.

税务筹划策略: 收入和收入

• 递延收入: If you’re self-employed and generally use the cash method of accounting, 如果你推迟给客户付款或收取租金，你可以推迟收入到明年. You may also be able to defer a bonus.
• 资本收益: 使用分期付款销售协议将任何潜在的资本收益分摊到未来的纳税期间. 但是，请注意，你不能分散出售公开交易的股票或证券的收益.
• 改变税率等级: If you expect your income to increase enough to change tax brackets next year, 今年加速你的部分收入并为此纳税可能是有意义的, 以较低的比率.

Tax planning strategies for business income and expenses

• 年底的费用: 加快开支，如维修工作和采购用品和设备在当年，以降低您的税收账单.
• 保留: 增加你的雇主预扣的州和联邦税，以帮助避免遭受估计的少缴税款罚款.
• 上个季度税收: 在12月31日之前缴纳最后一个季度的税款，而不是等到1月15日.
• 应折旧资产: 《太阳集团官网》第179条允许企业在立即扣除与可折旧资产有关的业务费用时，降低其当年的纳税义务, 比如设备, 车辆, 和软件. 否则，企业将把资产资本化，并在未来纳税年度折旧.
• Employer retirement contributions: 你通常可以在年底前的任何时候向你的雇主的退休计划缴款.

Tax planning strategies for 金融投资

• 资本收益: 注意个人的资本利得税税率，尽量只出售持有超过12个月的资产.
• 资本损失: 如果你今年有资本损失，想用资本收益来抵消，可以考虑卖出股票.
• 尽量减少你的收益: If you plan to sell some of your investments this year, consider selling the investments that produce the smallest gain.

Tax planning strategies for 你的房子和房地产

• 抵押贷款支付: 如果在这个月的15号之前到期，那就在12月份支付1月份的抵押贷款. 这样，当你提交当年的税收时，你可以扣除应计利息.
• 出售住宅: If you want to sell your principal residence, 确保你有资格从你的联邦所得税中扣除全部或部分出售的资本收益. If you meet the requirements, 你最多可以扣除250美元,000 (or $500,00 for married couples filing jointly). 一般来说, 只有当你在出售前的五年中至少有两年把房子作为你的主要住所时，你才可以排除收益. 在大多数情况下, you can also use this exemption only once every two years, but even if you don’t meet these tests, 如果您符合相关条件，您可能仍然有资格获得减少的排除.
• Consider an installment sale: 你可以将投资房产分期出售，以便将收益推迟到以后几年.
• Get more from your second home: 通过改变你对房产的个人使用来遵守税务准则，最大限度地提高你从第二套房获得的税收优惠.

Tax planning strategies for retirement plan contributions

• 最大化你的个人退休账户: You can make the maximum deductible contribution to your 传统的爱尔兰共和军但是你知道你也可以把全部的钱存入你配偶的个人退休账户吗? In 2023, you may be able to deduct annual contributions of up to $6,500 to your 传统的爱尔兰共和军 and $6,500 to your spouse’s 爱尔兰共和军 — and you may be able to contribute and deduct $1,000 more if you’re at least 50 years old. Contributions to an 爱尔兰共和军 can generally be made at any time up to the due date, 不包括扩展, for filing a given year’s tax return.
• Roth ira: You may also be able to make nondeductible contributions to a 罗斯爱尔兰共和军. 同样的金额限制适用于传统和罗斯个人退休账户的所有供款. Qualified distributions from a 罗斯爱尔兰共和军 can be received tax free. If a Roth conversion does make sense for you, you’ll want to give some thought to the timing of the conversion. 例如，如果你相信你今年的税务情况会比明年好，那么你就可以在你的办公室里工作.g., you’d pay tax on the converted funds 以较低的比率 this year), you might think about acting now rather than waiting.
• Avoid withdrawal penalties: Unless you meet an exception, 尽量避免提前支付个人退休账户，以避免10%的提前提款罚款.
• Set up additional retirement plans: If you’re a self-employed taxpayer, set up a retirement plan for yourself. You can also set up an 爱尔兰共和军 for each of your children who has earned income.
• Lower your Social Security benefits: 减少你的收入，使其低于适用的门槛，以尽量减少你的社会保障福利的所得税.

Tax planning strategies for 慈善捐款

• Squeeze in last-minute donations: (cash or even old clothes) before the end of the year. Remember to keep all of your receipts from the charity
• 盘点: Use appreciated stock instead of cash when you give to charities. Not only will it maximize your charitable deduction, but you may avoid income tax on the built-in gain in the stock.

Tax planning strategies for 医疗费用

• 通过将医疗费用集中在同一年内，最大限度地利用分项医疗费用, 尽可能多, 为了满足7.5 percent threshold percentage of your AGI.

If you want to make the most of your investments and income, Patelco members have complimentary access to CFS财务顾问.² 他们可以帮助你为退休做准备，管理你的投资和保险. 今天就预约!