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。

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