2022年即将结束, it’s important to take a closer look at your tax and financial plans and discuss steps that can be taken to reduce taxes and help you save for your future. 尽管有很多政治关注税法的变化, 通货膨胀与环境可持续性, political compromise has led to smaller impacts on individual taxes this year. 然而, 随着2022年《比较靠谱的赌博软件》的通过, 有新的税收优惠供你考虑. 还有几项税收条款已经或即将到期. We continue to closely monitor any potential extensions or changes in tax legislation and will update you accordingly.
我们在这里帮助您解释税务和财务规划的机会. Please contact us at your earliest convenience to discuss your situation so we can develop a customized plan. 与此同时, here’s a look at some issues impacting individuals to consider as we approach year-end.
慈善捐款计划
如果你打算向慈善机构捐款, it’s likely better to make your contribution before the end of the year to potentially save on taxes. There are many tax planning strategies we can discuss with you about charitable giving. 例如, consider donating appreciated assets that have been held for more than one year, 而不是现金. Opening and funding a donor-advised fund (DAF) is appealing to many as it allows for a tax-deductible gift in the current year and the ability to dole out those funds to charities over multiple years. Qualified charitable distributions (QCDs) are another option for certain older taxpayers who don’t typically itemize on their tax returns.
去年, individuals who did not itemize their deductions could take a deduction of up to $300 ($600 for joint filers). 然而，这个机会不再适用于2022纳税年度. 也, note that it’s important to have adequate documentation of all donations, 包括捐赠250美元或以上的慈善机构的一封信.
所需的最小发行版(rmd)
你不能无限期地把退休基金存在你的账户里. RMDs are the minimum amount you must annually withdraw from your retirement accounts once you reach a certain age (generally age 72). 如果不这样做，可能会受到处罚. 提款通常会对税收产生影响. There are also opportunities to roll retirement funds to a qualified charity to satisfy the RMD without incurring taxes. 也, note that the IRS has issued new life expectancy tables effective for the 2022 tax year, 导致RMD数量减少. We can help you calculate any RMDs to take this year and plan for any tax exposure.
数字资产和虚拟货币
数字资产是根据美国《比较靠谱的赌博软件》定义的.S. income tax rules as any digital representation of value that may function as a medium of exchange, 记帐单位和/或价值储存单位. 数字资产可能包括比特币和以太币等虚拟货币, Stablecoins such as Tether and USD Coin (USDC) and non-fungible tokens (NFTs).
出售或交换虚拟货币, the use of such currencies to pay for goods or services or holding such currencies as an investment, generally have tax impacts –– and the IRS continues to increase its scrutiny in this area. 我们可以帮助您了解任何税务和投资后果.
能源税收抵免
From electric vehicles to solar panels, “going green” continues to provide tax incentives. The Inflation Reduction Act of 2022 included new and newly expanded tax credits for solar panels, 电动汽车和节能家居. 规则很复杂, 该法案的一些条款要到2023年才会生效, 所以现在仔细的研究和计划是有益的.
额外的税收和财务规划考虑
我们建议你至少每年回顾一下你的退休计划. That includes making the most of tax-advantaged retirement saving options, 例如传统的个人退休账户(ira), 罗斯个人退休账户和公司退休计划. It’s also advisable to take advantage of health savings accounts (HSAs) that can help you reduce your taxes and save for medical-related expenses.
也, 如果你提取了最多100美元的冠状病毒分发,000 in 2020, you’ll need to report the final one-third amount on your 2022 return (unless you elected to report the entire distribution in 2020 or have recontributed the funds to a retirement account). 如果你取一个分布, you could return all or part of the distribution to a retirement account within three years, 哪一天是2023年. We would like to work with you to strategize a plan to help restore and build your retirement savings and determine whether you’re on target to reach your goals.
Here are a few more tax and financial planning items to discuss with us:
- 生活变化 –– Let us k现在 about any major changes in your life such as marriages or divorces, 家庭的出生或死亡, 工作或职业变化, 创业和重大支出(房地产购买), 大学学费支付, 等.).
- 资本的收益/损失 –– Consider tax benefits related to using capital losses to offset realized gains –– and move any gains to the lowest tax brackets, 如果可能的话. 也, consider selling portfolio investments that are down before the end of the year. Net capital losses can offset up to $3,000 of the current year’s ordinary income. The unused excess net capital loss can be carried forward to use in subsequent years.
- 遗产和赠与税规划 –– Let’s make sure you’re appropriately planning for estate and gift tax purposes. 每年的礼品除外(16美元),到2022年，每名受赠人将获得5000美元, $32,为已婚夫妇节省未来可能的遗产税. Let’s review lifetime gift and generation skipping transfer (GST) opportunities to use additional exclusions and exemption amounts.
- 州税和地方税 ——越来越多的人在家工作.e.电子办公). Such remote working arrangements could potentially have tax implications that should be considered. 让我们帮助您解决州收入、销售和使用税问题.
- 教育计划 ——让我们以Sec为例. 529 plans to help save for education; there can be income tax benefits to do so, 我们可以帮助你解决任何问题.
- 更新财务纪录 –– Let’s determine whether any updates are needed to your insurance policies or beneficiary designations.
- 罗斯个人退休账户转换 –– Let’s discuss and weigh the benefits of converting your traditional IRA to a Roth IRA to lock in lower tax rates on some of your pre-tax retirement accounts.
- 估计应缴税款 –– Let’s review withholding and estimated tax payments and assess any liquidity needs.
年终计划意味着更少的惊喜
Whether it’s working toward a tax-optimized retirement or getting answers to your tax and financial planning questions, 我们都在你身边. 美国国税局2023年的税率现在可供您审查. 联络我们的办事处 为你的年终总结做准备. As always, planning ahead can help you minimize your tax bill and position you for greater success. 您还可以查看 IRS 2023税率 现在.
By 莱斯利·马斯特，注册会计师，税务硕士 (伍斯特办公室)