As the 2024 individual tax filing deadline approaches, 老葡京手机app很乐意分享一些有用的税务规划技巧和策略. 即使现在利用2023年的一些减免和福利已经太晚了(有些仍然可供您使用)!), it’s never too early to begin planning for the 2024 tax year. 请联系老葡京手机app税务专业人士或财务规划师，以确保您尽可能多地享受优惠.
Contribute to Your Retirement Plans
退休账户是降低纳税义务最简单的方法之一. Contributions to retirement accounts including 401(k)s or other employer retirement plans, IRAs, 类似的计划通常在缴款年度是免税的，并且会增加递延税. Contributions to Roth accounts, such as Roth 401(k)s or Roth IRAs这些都是用税后资金进行的，取款通常是免税的. 你的投资有复利增长的好处，没有立即的税收后果. 一个例子是401(k)的年度缴款限额，具体如下.
2023年向传统个人退休账户或罗斯个人退休账户的缴款可以在2023年纳税申报表到期日或提交日期之前进行, if eligible. IRA contribution limits are $6,500 for 2023 and $7,000 for 2024, with catch up contributions of $1,000 in both years for those 50 and older.
Several plans are also available for solo or small business owners, such as solo 401(k)s, SEP IRAs, SIMPLE IRAs, etc. Please consult a tax professional for more information on eligibility rules and contribution limits.
Health Savings Accounts
Contributions to health savings accounts (HSAs) 用于符合条件的医疗费用的提款是否免税. For 2023, individuals can deduct up to $3,而家庭HSA计划的免赔额上限为7美元,750. 55岁及以上的个人有资格额外缴纳1,000美元. While it may seem confusing to read about 2023 contribution limits, 好消息是，到4月15日为止，可以为2023年捐款, 2024. So, you still have time to make contributions for last year. 更好的消息是，2024年的捐款限额已提高到4美元,150 for individuals and $8,300 for family plans.
Tax Loss Harvesting
亏本出售你的市场投资可能看起来不明智，但它提供了一个关键优势:抵消税收收益. 下跌的市场允许投资者亏本出售股票或债券，并将资本损失用于当前或未来的税收. These losses can be applied to gains from the sale of other stocks, bonds or other investments, homes and businesses. While they can be carried forward indefinitely, harvested losses can only be used to offset up to $3,000 of ordinary income. This strategy includes several complicated risks and rules, so it is important to talk to your tax advisor before making a move.
Maximize Charitable Giving Tax Opportunities
为你相信的事业捐款是一种慷慨的行为，也可以减轻你的税收负担. Cash and in-kind donations represent one deduction but qualified charitable distributions (QCD) 通过一些个人退休账户(假设你至少70岁半)也可以减少你的应税收入. QCDs may also fulfill your required minimum distribution (RMD), if you have one, meaning this portion of your RMD is tax-free. The maximum amount that could qualify for a QCD is $100,000.
另一个可供投资者选择的慈善选择是捐赠增值证券. These stocks, 债券或其他投资可以捐赠给组织，而无需缴纳资本利得税, qualifying you to write off their full worth without penalty.
另一种常用的慈善捐赠工具是捐赠者建议基金(DAFs). DAF允许你一次将几年的年度捐款集中在一起，并在DAF的年度捐款中获得全额扣除. 然后，这些资金可以每年分配给你指定的慈善机构. DAF缴款在收入很高的年份是有用的，所以你可以用DAF扣除额抵消一些收入.
Give Tax-Free Gifts to Family
利用年度赠与税豁免，你可以将财富转移给家庭成员，而无需缴纳赠与税. Individuals could gift loved ones up to $17,000 in 2023 (with an increase to $18,000 in 2024) without facing a gift tax filing. 赠与是遗产规划和减少应税遗产的有力工具. 咨询财务顾问，为你的情况探索最好的礼物和财富转移策略.
Use the Home Office Tax Deduction
对于一些员工来说，在家工作是一个很受欢迎的选择，而且还可能带来税收优惠. 一项扣除额允许在家工作的个体户纳税人注销归属于其家庭办公室的费用. 办公室必须是房子的一个明确的区域，专门用于商业目的. If your office qualifies, a portion of your utilities, 抵押贷款利息和其他与住房有关的费用可以作为营业费用扣除. Of course, with so many individuals working from home these days, it is worth noting that not everyone is eligible for this deduction. 根据现行税法，在家工作的正式员工不符合这项扣除条件.
Other Tax-Efficient Investments
下面是现在和将来可以考虑的其他一些投资机会.
- Index funds and exchange-traded funds (ETFs) 与积极管理的共同基金相比，应税资本收益水平较低，因为它们的持仓周转率较低. They also often have lower fees.
- Municipal bonds, which often fund public projects, enjoy a special benefit when it comes to interest income, which is exempt from federal taxes. 假设投资者居住在债券发行的市政当局, no state or local taxes will be assessed either.
- 529 college savings plans financially support your children’s educational goals. 您投资的增长和合格的提款是免税的, which makes for a great long-term benefit. 虽然这些计划的捐款没有资格获得联邦税收减免, some states offer contribution deductions.
We realize that with the tax deadline quickly approaching, 您可能没有时间充分利用2023纳税年度提供给您的机会. But as we mentioned at the beginning of this article, it is never too soon to begin planning for the year ahead. Our tax accountants and financial planners are ready to assist.
Councilor, Buchanan & Mitchell (老葡京手机app) is a professional services firm delivering tax, 会计和商业咨询专业知识遍及大西洋中部地区的办事处 Bethesda, MD and Washington, DC.
