年终 税务筹划策略

如果你想省税的话, the window of opportunity closes on December 31 — meaning the time to assess your tax situation hits just as summer is winding down so you have time to impact your bottom line for the tax year.

随着年底的临近, it’s a good idea to review each suggestion under any categories that apply to you. A tax planner can suggest a number of year-end tax-planning strategies that might help reduce the amount you owe, 包括以下几点.¹

税务筹划策略 申报状态和家属

• 文件状态: 如果你结婚了(或将在今年年底结婚), 比较共同纳税和共同纳税的纳税义务. 将他们分开登记. 选择征税少的选项.
• 家属: If you and several others are financially supporting someone but none of you qualify to claim the individual as your dependent, consider making an agreement with all the involved parties so that at least one of you can claim the individual as a dependent. 这样做可以提供一定的税收优惠.
• 收养税抵免: 将领养税抵免用于任何符合条件的领养费用. In 2023, 你最多可以索赔15美元,每名合资格儿童950英镑, 包括有特殊需要的儿童, 作为税收抵免. This credit begins to phase out once your modified Adjusted Gross Income (AGI) exceeds $239,230美元，当你修改后的AGI达到279美元时，就完全消除了,230.

家庭 税务筹划策略

• 儿童税收规则: 在某些情况下, you can minimize overall taxes by shifting income to family members who are in lower tax brackets. 这种税收规划策略是如何运作的:在儿童税收规则下, 一个孩子的非劳动收入超过2美元,500美元(2023年)按父母的税率征税. 儿童税规则适用于:(1)未满18岁的儿童, (二)劳动收入不超过生活费一半的十八周岁的, and (3) those aged 19-23 who are full-time students and whose earned income doesn’t exceed one-half of their support.
• 年度赠与税减免: 你可以制作高达17美元的礼物,000 (in 2023) per person federal gift tax-free under the annual gift tax exclusion. Use any assets that are likely to appreciate significantly for optimum tax savings.
• 高等教育税收抵免: See if you’re eligible for the American Opportunity Tax 信贷 (AOTC) and the Lifetime Learning Tax 信贷. Since these credits are based on the tax year – not the academic year – you should try to bunch expenses to maximize the education credits.
• 学生贷款: 如果你有合格的学生贷款，并符合必要的要求, 你可能有资格扣除(最多2美元),500)作为年内支付的利息.

税务筹划策略: 收入和收入

• 递延收入: 如果你是个体户，通常使用现金结算法, you can defer income if you delay billing clients or collecting rent until next year. 你也可以推迟发放奖金.
• 资本收益: Use installment sales agreements to spread out any potential capital gains among future taxable periods. Note, however, that you cannot spread out gains on the sale of publicly traded stock or securities.
• 改变税率等级: 如果你希望你的收入增加到足以改变明年的税收等级, it might make sense to accelerate some of your income and pay taxes on it this year, 以较低的比率.

税务筹划策略 营业收入和费用

• 年底的费用: Accelerate expenses such as repair work and the purchase of supplies and equipment in the current year to lower your tax bill.
• 保留: Increase your employer’s withholding of state and federal taxes to help avoid exposure to estimated tax underpayment penalties.
• 上个季度税收: Pay your last-quarter taxes before December 31, rather than waiting until January 15.
• 应折旧资产: Section 179 of the Internal Revenue Code allows businesses to lower their current-year tax liability when they take an immediate deduction for business expenses related to depreciable assets, 比如设备, 车辆, 和软件. Otherwise, the business would capitalize the asset and depreciate it in future tax years.
• 雇主退休供款: You can usually make a contribution to your employer retirement plan at any time up to the end of the year.

税务筹划策略 金融投资

• 资本收益: Pay attention to capital gains tax rates for individuals and try to sell only assets held for more than 12 months.
• 资本损失: Consider selling stock if you have capital losses this year that you want to offset with capital gain income.
• 尽量减少你的收益: 如果你计划今年出售一些投资, 考虑出售收益最小的投资.

税务筹划策略 你的房子和房地产

• 抵押贷款支付: If it’s due before the fifteenth of the month, pay your January mortgage payment in December. That way you can deduct the accrued interest when you file the current year’s taxes.
• 出售住宅: 如果你想卖掉你的主要住宅, make sure you qualify to exclude all or part of the capital gain from the sale from your federal income tax. 如果您符合要求, 你最多可以扣除250美元,000 (or $500,00(已婚夫妇共同提交). 一般来说, you can exclude the gain only if you used the home as your principal residence for at least two out of the five years preceding the sale. 在大多数情况下, 你也可以每两年使用一次这项豁免, 但即使你没有达到这些标准, you might still qualify for a reduced exclusion if you meet relevant conditions.
• 考虑分期付款销售: You may be able to structure the sale of investment property as an installment in order to defer gains to later years.
• 从你的第二个家得到更多: Maximize any tax benefits you derive from your second home by changing your personal use of the property to adhere to tax guidelines.

税务筹划策略 退休计划供款

• 最大化你的个人退休账户: 你可以为你的 传统的爱尔兰共和军, but did you know you can also contribute the full amount to your spouse’s 爱尔兰共和军? In 2023, 你每年最多可以扣除6元的供款,500美元到你传统的个人退休账户，6美元,500美元到你配偶的个人退休账户——你可以贡献并扣除1美元,如果你至少50岁的话，就能多挣1000美元. 个人退休账户的供款通常可以在到期日之前的任何时间进行, 不包括扩展, 用于提交某一年的纳税申报表.
• Roth ira: 你也可以为一个 罗斯爱尔兰共和军. The same dollar limit applies to all contributions to your traditional and 罗斯爱尔兰共和军s combined. 罗斯个人退休账户的合格分配可以免税收到. 如果罗斯转换对你有意义的话, 您需要考虑转换的时机. For example, if you believe that you’ll be in a better tax situation this year than next (e.g., 今年你要以较低的税率为转换后的基金纳税。, 你可以考虑现在就行动，而不是等待.
• 避免提款处罚: 除非遇到例外情况, try to avoid early 爱尔兰共和军 payouts to avoid the 10 percent early withdrawal penalty.
• 制定额外的退休计划: 如果你是自雇纳税人，为自己制定一个退休计划. 你也可以为每个有收入的孩子设立个人退休账户.
• 降低你的社会保障福利: Reduce your income so it’s below the applicable threshold to minimize the income tax on your Social Security benefits.

税务筹划策略 慈善捐款

• 挤出最后一刻的捐款: (现金，甚至旧衣服)在年底之前. 记得保存你从慈善机构收到的所有收据
• 盘点: 当你给慈善机构捐款时，使用升值的股票而不是现金. 这不仅能最大限度地减少你的慈善支出, 但你可以避免对股票固有收益的所得税.

税务筹划策略 医疗费用

• Maximize the use of itemized 医疗费用 by bunching them in the same year, 尽可能多, 为了满足7.5%的AGI门槛百分比.

如果你想充分利用你的投资和收入, Patelco会员可免费使用 CFS财务顾问.² They can help you prepare for retirement and manage your investments and insurance. 今天就预约!