目录表
借钱买东西最好的办法是什么?
从2018年到2025年的纳税年度, interest on home equity loans is only deductible when the loan is used to buy, build or substantially improve the taxpayer's home that secures the loan. 在2018年之前，许多房主都申请了房屋净值贷款. 不同于其他与消费者相关的利息支出(如.g., car loans and credit cards), interest on a home equity loan was deductible on your tax return.
如果我是个体户，我可以得到什么特别扣除?
You may be able to take an immediate Section 179 expense deduction of up to $1,160,2023年为1000美元,080,000 in 2022), 用于购买设备用于您的业务, 而不是多年后一笔勾销. 2023年的逐步淘汰限额为289万美元(2022年为270万美元)。. Additionally, self-employed individuals can deduct 100 percent of their health insurance premiums. 你也可以建立一个基奥, 9月, 或SIMPLE IRA计划并扣除您的供款(投资).
Can I ever save tax by filing a separate return instead of jointly with my spouse?
有时你可能会受益于单独而不是共同申请. 如果你符合以下条件，可以考虑单独提交:
- One spouse has large medical expenses, miscellaneous itemized deductions, or casualty losses.
- 夫妻双方的收入大致相当.
Separate filing may benefit such couples because the adjusted gross income "floors" for taking the listed deductions will be computed separately.
为什么我应该参加雇主的自助计划或手机赌博软件下载排行服务计划?
医疗和牙科费用超过7元就可扣除.5%的调整后总收入或AGI. 如果你的雇主提供弹性开支帐户(FSA), 健康储蓄帐户, 或者自助餐厅计划, these plans permit you to redirect a portion of your salary to pay these expenses with pretax dollars.
给慈善机构最好的方式是什么?
如果你打算做一件慈善礼物, giving appreciated long-term capital assets generally makes more sense instead of selling the assets and giving the charity the after-tax proceeds. Donating the assets instead of the cash avoids capital gains tax on the sale, and you can obtain a tax deduction for the full fair-market value of the property.
今年我有一大笔资本收益. 我该怎么办??
如果你也有一项投资累积了亏损, 在年底前卖出可能是有利的. Capital gains losses are deductible up to the amount of your capital gains plus $3,000 ($1,已婚人士单独申请500元). If you are planning on selling an investment on which you have an accumulated gain, it may be best to wait until after the end of the year to defer payment of the taxes for another year (subject to estimated tax requirements).
我还应该考虑其他哪些税收优惠的投资呢?
For growth stocks you hold for the long term, you pay no tax on the appreciation until you sell them. 在您去世时，不会对升值征收资本利得税.
Interest on state or local 债券 ("municipals") is generally exempt from federal income tax and tax by the issuing state or locality. 因此, interest paid on such 债券 is somewhat less than that paid on commercial 债券 of comparable quality. 然而, 对于高括号内的个人, the interest from municipals will often be greater than from higher-paying commercial 债券 after a reduction in taxes.
对于生活在高收入税州的高收入纳税人, 投资国库券, 债券, 而且纸币可以节省税收. 国债利息免征州和地方所得税.
如果我是个体户，我可以进行什么样的延税投资?
Consider setting up and contributing as much as possible to a retirement plan. 这些都是允许的，即使是副业或兼职业务. Several plans are available: an individual or self-employment 401(k) plan, 简化雇员退休金(9月), 简易个人退休帐户计划.
如何进行延税投资?
通过延税退休账户, you can invest some of the money you would have otherwise paid in taxes to increase the amount of your retirement fund. Many employers offer plans where you can elect to defer a portion of your salary and contribute it to a tax-deferred retirement account. 对大多数公司来说，这就是401(k)计划. For many other employers, such as universities, a similar plan called a 403(b) is available.
一些雇主会将雇员的一部分供款与这类计划相匹配. 如果有的话, you should structure your contributions to receive the maximum employer-matching contribution.
我可以做些什么来推迟收入?
If you are due a bonus at year-end, you may be able to defer receipt of these funds until January. This can defer the payment of taxes (other than the portion withheld) for another year. 如果你是自雇人士, defer sending invoices or bills to clients or customers until after the new year begins. You can also defer some of the tax, subject to estimated tax requirements.
You can achieve the same effect of short-term income deferral by accelerating deductions, 例如, paying a state-estimated tax installment in December instead of the following January due date.
为什么我要把收入推迟到以后的年份?
Most individuals are in a higher tax bracket in their working years than during retirement. Deferring income until retirement may result in paying taxes on that income at a lower rate. Deferral can also work in the short term if you expect to be in a lower bracket in the following year or if you can take advantage of lower long-term capital gains rates by holding an asset a little longer.