Year-End Tax Planning Ideas 个人年终税务规划

CINDIE CPA Firm CONTACT US 联系信息: Address: 200 Centennial Avenue, Suite 106, Piscataway, NJ 08854 Phone: (732) 896-0272 Email:

CINDIE suggests some of these tax-saving moves if completed by December 31 to consider:

  1. Havest tax loss. If you own stock in a taxable account that is not in a tax-deferred retirement plan, you can sell your underperforming stocks by December 31 and use these losses to reduce any taxable capital gains. Just be sure you do not repurchase the same stock within 30 days, or the loss will be deferred.
  2. Take a peek at your estimated income. If you have appreciated assets that you plan on selling in the near future, estimate your taxable income and compare it to your prior year taxable income. If your income looks like it may be significantly higher than prior year, you may be able to sell your appreciated assets to take advantage of a lower tax rate. The opposite also holds true.
  3. Max out pre-tax retirement savings. The deadline to contribute to a 401(k) plan and be able to reduce your taxable income on your tax return is December 31. See if you can earmark a little more money from each of your paychecks through the end of the year to transfer into your retirement savings accounts. You can contribute up to $22,500 in 2023 ($20,500 in 2022) to a 401(k), plus another $7,000 if you’re age 50 or older. Even better, you have until April 15, 2023, to contribute to a traditional IRA and be able to reduce your taxable income on your 2021 tax return.
  4. Make cash charitable contributions. If you’re like 90% of all taxpayers, you get no tax benefit from charitable contributions because you don’t itemize your personal deductions. $300 in cash to a qualified charity and deduct the amount (Married taxpayers who file jointly may contribute $600) is no longer available in 2022.
  5. Plan deductions so you can itemize. Are your personal deductions near the amount of the standard deduction for 2022: If the value of expenses that you can deduct is more than the standard deduction (for the tax year 2022 these are: $12,950 for single and married filing separately, $25,900 for married filing jointly, and $19,400 for heads of households) then you should consider itemizing.


  1. 税收损失。如果您在不属于延税退休计划的应税账户中持有股票,您可以在 12 月 31 日之前出售表现不佳的股票,并利用这些损失来减少任何应税资本收益。请确保您不要在 30 天内回购相同的股票,否则损失将被推迟。
  2. 看一看您 2022 年的估计收入。如果您计划在不久的将来出售增值资产,请估算您的 2022 年应税收入,并将其与 2021 年的应税收入进行比较。如果您 2022 年的收入看起来可能明显高于 2021 年,您或许可以在 2021 年出售您升值的资产以利用较低的税率。反之亦然。
  3. 最大限度地提高税前退休储蓄。为 401(k) 计划供款并能够在纳税申报表上减少应税收入的截止日期是 12 月 31 日。看看您是否可以从年底前的每份薪水中拨出更多的钱来转移到 您的退休储蓄账户。 到 2023 年,您最多可以向 401(k) 供款 22,500 美元(2022 年为 20,500 美元),如果您年满 50 岁,还可以再供款 7,000 美元。 更好的是,您必须在 2023 年 4 月 15 日之前向传统 IRA 供款,并能够减少 2021 年纳税申报表中的应税收入。
  4. 进行现金慈善捐款。如果您像所有纳税人中的 90% 一样,您不会从慈善捐款中获得税收优惠,因为您没有逐项列出您的个人扣除额。2022 年不再提供向符合条件的慈善机构提供 300 美元现金并扣除金额(联合申报的已婚纳税人可捐助 600 美元)。
  5. 计划分项扣除,可以逐项列出。您的个人扣除额是否接近 2022 年的标准扣除额:如果您可以扣除的费用价值超过标准扣除额(对于 2022 纳税年度,分别为:单身和已婚申报 12,950 美元,已婚申报 25,900 美元 共同,以及户主 19,400 美元)那么你应该考虑逐项列出。

Business Year-End Tax Planning公司年终税务规划

CINDIE CPA Firm CONTACT US 联系信息: Address: 200 Centennial Avenue, Suite 106, Piscataway, NJ 08854 Phone: (732) 896-0272 Email:

CINIDE has some ideas to lower your business taxes, get organized, and to prepare for filing your tax return. As the year winds down, here are some ideas to consider in order to help manage your small business and prepare for filing your upcoming tax return.

  1. Identify all vendors who require a 1099-MISC and a 1099-NEC. Obtain tax identification numbers (TIN) for each of these vendors with signed W-9.
  2. Consider accelerating income or deferring earnings, based on profit projections.
  3. Plan your stock or capital market trading strategies for capital gain and capital loss.
  4. Section 179, or bonus depreciation expensing versus traditional depreciation, is a great planning tool. If using Section 179, the qualified assets must be placed in service prior to year-end.
  5. *Business meals are 50% deductible in 2022 if certain qualifications are met. Retain the necessary receipts and documentation that note when the meal took place, who attended and the business purpose of the meal on each receipt.
  6. Consider any last-minute deductible charitable giving including long-term capital gain stocks.
  7. Review your inventory for proper counts and remove obsolete or worthless products. Keep track of the obsolete and worthless amounts for a potential tax deduction.
  8. Set up separate business bank accounts. Co-mingling business and personal expenses in one account is not recommended.
  9. Create expense reports. Having expense reports with supporting invoices will help substantiate your tax deductions in the event of an audit.
  10. Organize your records by major categories of income, expenses and fixed assets purchased to make tax return filing easier.
  11. Review your receivables. Focus on collection activities and review your uncollectable accounts for possible write-offs.
  12. *Make your 2022 fourth-quarter estimated tax payment by January 15, 2023.


  1. 确定需要 1099-MISC 和 1099-NEC 的所有供应商。获取每个供应商的税号 (TIN)。
  2. 根据利润预测,考虑加速收入或递延收入。
  3. 为资本收益和资本损失计划您的股票或资本市场交易策略。
  4. 第 179 条或奖金折旧费用与传统折旧相比,是一个很好的计划工具。如果使用第 179 条,合格资产必须在年底前投入使用。
  5. *如果满足某些条件,商务餐在 2022 年可 50% 抵扣。保留必要的收据和文件,在每张收据上注明用餐时间、参加者和用餐的商业目的。
  6. 考虑任何最后一刻的免赔额慈善捐赠,包括长期资本收益股票。
  7. 检查您的库存是否正确计数并移除过时或毫无价值的产品。跟踪过时和无价值的金额以进行潜在的税收减免。
  8. 设立独立的商业银行账户。不建议将商业和个人开支混合在一个帐户中。
  9. 创建费用报告。拥有带有支持发票的费用报告将有助于在审计时证实您的税收减免。
  10. 按收入、支出和购买的固定资产的主要类别整理您的记录,以便更轻松地提交纳税申报表。
  11. 检查您的应收账款。专注于收款活动并检查您无法收款的帐户是否有可能的注销。
  12. *在 2023 年 1 月 15 日之前缴纳 2022 年第四季度的预估税款。