如何准备

As we approach the end of the year, there may be opportunities for you to improve your tax situation. Effective tax planning can help reduce income taxes for current and future years. 下面的大纲重点介绍了一些节省税收的机会. These items apply for federal tax purposes and the state tax treatment could differ. If you would like to discuss any of these opportunities please reach out to your local team of CPA’s and accounting professionals, 我们随时准备提供帮助!

最大限度地存入退休账户

Try to increase your 401(k) contributions so that you are putting in the maximum amount allowed ($20,2022年500人, $27,年龄在50岁或以上的，则为5000美元). Or, at least contribute the amount that will be matched by your employer. 税前供款会减少你的应税工资.

也可以考虑向个人退休账户存钱. You have until April 18, 2023, to make your IRA contribution for 2022. Making a deductible IRA contribution will reduce your taxable income for the year. You can contribute a maximum of $6,000 for 2022, plus an additional $1,000 if you are 50 or over.

抵消资本利得

Consider examining your portfolio for stocks that you could sell that would produce a tax loss to offset your capital gains. 短期资本收益按普通所得税率征税, so harvesting losses to shelter short-term capital gains recognized this year can be a smart tax move. 如果你的资本损失超过你的资本收益, 你可以扣除高达3美元的资本损失,并可将超额损失结转至未来数年.

预扣税和预估税

If you expect a large increase in income before the end of the year or had major employment or life changes, 考虑调整你的预扣税或预估税. If you do not pay in enough, you may have an unexpected bill when you file your income tax return. Penalties for underpayment of tax could be assessed for taxpayers who do not pay enough tax throughout the year.

向慈善机构捐款

对符合条件的慈善组织的捐赠可以扣除, 受一定的百分比限制, 如果你列出扣除项目. With the increased standard deduction, you may not itemize each year. Using a bunching strategy to stack contributions into one tax year can maximize the tax impact of your donations.

业务注意事项

100%商务用餐费用扣除

A temporary exception to the business deduction for food and beverages has been increased to 100% for amounts paid to restaurants from January 1, 2021年至12月31日, 2022. The 50% limitation for business meals still applies to food and beverages purchased from other establishments such as a grocery store or convenience store.

Health Insurance for >2% S-Corp Shareholders

If you are a >2% owner of an S corporation and the business has paid for your health insurance or reimbursed you for the cost, 确保费用包含在你的W-2表格上. 如果健康保险不包括在你的W-2, 它将被视为逐项扣除受制于7.5%的AGI限制，可以限制或取消扣除.

购买企业资产

With bonus depreciation at 100 percent and increased limits for Section 179 expensing, you can expense the entire cost of most assets you buy and place in service before December 31, 2022. Qualifying bonus depreciation and Section 179 purchases include new and used personal property such as machinery, 设备, 电脑, 和家具. The bonus depreciation percentage will be phased down by 20 percent per calendar year for property placed in service after 2022.

商业退休计划

One of the best ways for small businesses to reduce their taxes is to set up a retirement plan. Businesses may be able to lower their taxable income by funding qualified retirement savings plans. 此外，税收抵免可能适用于某些企业.

内政部扣除

You may be eligible for the home office deduction which can help reduce your taxes for housing expenses that you are already incurring. You must regularly use part of your home exclusively for conducting business and your home should be your principal place of business.

不要认为你做了太多的扣除额

If your allowable business deductions exceed your business income, you have a tax loss for the year. With a few modifications to the loss, tax law calls this a “net operating loss,” or NOL. If you are just starting your business, you could very possibly have an NOL. You could have a loss year even with an ongoing, successful business. 您可以将2022年的nol携带到未来几年, creating a benefit to your business in the form of future tax liability savings.

这一切意味着什么? 你永远都不应该停止记录你的扣除, 你应该要求所有合法的扣除.

回顾你的业务是如何建立的

As your business and income grows, the best form of tax structure for your business may change. We can help you review your tax structure and evaluate the short-term and long-term considerations to help you determine if converting the tax structure of your business makes sense.

额外的注意事项

慈善捐款

You can no longer deduct cash donations if you take the standard deduction. The temporary expanded limits on charitable deductions expired after 2021. In order to take a charitable deduction, you must itemize your deductions.

儿童税收抵免

2022年的儿童税收抵免将恢复到之前的水平. 最高额度是2美元,000 for each qualifying child under the age of 17 and $500 for any other dependent.

儿童和受抚养人照顾抵税额

The child and dependent care credit is back to previous amounts for 2022. 信用额度为最高3美元的35%,每名符合资格的个人的合格费用为1,000美元, 或者最多6美元,两名或两名以上符合条件的个人的合格费用. The credit percentage is reduced based on your AGI and is nonrefundable. 

Summary & 最终的想法

We know that some of the above considerations can be confusing and may be difficult to navigate. If we can be of further assistance, please do not hesitate to call us at 808.529.9990. Our experienced team of Certified Public Accountants (CPA) and 税 Professionals can help you and your business take advantage of all available opportunities! 

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