年终税收计划

11/15/2021

税务年终规划形象

As we approach the end of the year, there may be opportunities for you to improve your tax situation. 有效的税收规划可以帮助减少当前和未来几年的所得税.  下面的提纲重点介绍了这些节省税收的机会.  Please note that 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, 太阳成城集团官方准备提供帮助! 

捐赠给慈善机构

You can deduct cash donations to certain qualified charitable organizations even if you take the standard deduction.  2021年, the amount you can deduct in addition to your standard deduction is $600 per tax return for married filing jointly and $300 for all others. 

将最多的金额存入退休帐户

Try to increase your 401(k) contributions so that you are putting in the maximum amount allowed ($19,500年2021年, $26,50岁或以上为000英镑).  或者,至少贡献你的雇主会匹配的金额.  税前捐款减少了你的应税工资.

也可以考虑加入个人退休账户.  你可以在2022年4月18日之前,为2021年的个人退休账户做出贡献.  做一个可扣除的个人退休帐户贡献将减少你的应税收入为这一年.  You can contribute a maximum of $6,000 for 2021, plus an additional $1,000 if you are 50 or over.  

检查IRA分布

2020年暂停了最低分配要求,但2021年需要.  You must start taking regular minimum distributions from your traditional IRA by April 1 following the year you reach age 72 (70 ½ if you reached 70 ½ prior to January 1, 2020).  未能拿出所需的最小分配将会触发处罚. 

QBI扣除

当您处于上述阈值之下时, you find your deduction by applying the 20 percent to the lesser of your defined qualified business income, 或应纳税所得额少若干其他项目. 

例子: 如果你把QBI定义为$100,000美元,应纳税收入120美元,000美元,没有资本收益, 你的第199A节扣除是20美元,000(100美元的20%),000). 

抵消资本利得

短期资本利得按普通所得税税率征税.  Consider examining your portfolio for stocks that you could sell that would produce a tax loss to offset your capital gains.  长期收益先被损失抵消,然后是短期收益.  如果你的资本损失超过你的资本收益, 你可以扣除最多3美元的资本损失,并且可以将额外的损失转移到未来几年. 

预提和估计 

If you expect a large increase in income before the end of the year or have been receiving unemployment benefits without withholding, please let us know so we can determine if the appropriate amount of tax has been paid for the year.  根据收入的类型,你还需要缴纳净投资所得税.  Penalties for underpayment of tax could be assessed for taxpayers who do not pay enough tax throughout the year, 通过预提或估计的税款支付.  

 

业务 |注意事项 

100%商务餐费用扣除

A temporary exception to the business deduction for food and beverages has been increased to 100% for amounts paid to 餐厅 从2021年1月1日到2022年12月31日.  这种100%的临时扣减是为了在疫情期间帮助餐馆.  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, 确保把费用包括在你的工资清单上.  如果你的报税表上没有包括健康保险, the IRS position is that health insurance will be treated as an itemized deduction subject to a 7.5% AGI限制.  这些款项无需缴纳工资税. 

采购业务资产

奖金折旧率为100%,并增加了第179条费用的限额, you can expense the entire cost of most assets you buy and place in service before December 31, 2021. Qualifying bonus depreciation and Section 179 purchases include new and used personal property such as machinery, 设备, 电脑, 和家具. 

企业退休计划

One of the best ways for small businesses to reduce their taxes is to set up a retirement plan.  业务es may be able to lower their taxable income by funding qualified retirement savings plans.  此外,某些企业还可以享受税收抵免.  

内政部扣除

Due to the Pandemic, we understand that more small business owners have begun working from home.  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. 

不要认为你扣掉了太多

If your allowable business deductions exceed your business income, you have a tax loss for the year. 通过对损失进行一些修改,税法称之为“净经营损失”(net operating loss),简称NOL.  如果你刚刚开始你的生意,你很可能会得到一个不同意. 你可能会有一个亏损的一年,即使是一个正在进行的,成功的业务.  你可以将2021年的nol延续到未来几年, 为您的企业创造未来税负储蓄的好处. 

这一切意味着什么? 你永远都不应该停止记录你的扣除项目, 你应该坚持你所有合理的推论. 

回顾你的企业是如何建立起来的

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. 

 

新型冠状病毒肺炎 |其他注意事项 

经济影响支付

第三轮经济刺激计划将于2021年发放给符合条件的个人.  提供的最高金额为1美元,个人400英镑(2美元),已婚纳税人共同申报800美元)和额外的1美元,每人400元.  These payments are subject to phase out thresholds and if an eligible taxpayer did not receive a payment, 它可以作为2021年纳税申报单上的回收退税抵免. 

二抽PPP贷款

如果你收到了第二笔PPP贷款, make sure to apply for forgiveness once all loan proceeds for which you are requesting forgiveness have been used.  If you do not apply for forgiveness within 10 months after the last day of the covered period, PPP贷款不再延期支付, 你将需要开始向你的PPP贷款人支付贷款. 

儿童税收抵免

2021年的儿童税收抵免增加到3美元,每名合格儿童$ 000及$3,每名6岁以下合格儿童600英镑.  它也让17岁的孩子有资格成为合格的孩子, 对大多数纳税人来说,退税是可以全额退还的.  If you have been receiving advanced payments of the child tax credit and the amount of your credit exceeds the amount you received as an advance, 你可以在2021年的纳税申报单上申请剩余金额.  如你的预缴款项超过你有权申领的款额, 你可能需要偿还多余的款项. 

儿童和扶养贷款

2021年提高了儿童和受抚养人照料贷款.  The credit percentage has increased to 50% of eligible expenses for 2021 and the maximum amount of qualifying expenses has increased to $8,000 ($16,2名或2名以上合资格人士为000).  因此, 信用额度的最高限额从1美元提高,050 ($2,两名以上合格人员100美元)至4美元,000 (or $8,000).  这一信贷在2021年也可以退还. 

学生贷款

从2021年到2025年免除的学生贷款债务不包括在总收入中.  税收减免适用于联邦和私人学生贷款. 

留住员工的信用

这一信贷已延长至2021年底, 受即将到来的立法修改的影响, 并允许符合条件的雇主向雇员支付符合条件的工资而申请抵免.  2021年, the credit against applicable employment taxes for each quarter is equal to 70% of qualified wages paid to each employee not to exceed $10,每个员工的工资是1万美元.  每名员工的最高ERC为7,000元.  一般, to be eligible your business must have been fully or partially suspended during the calendar quarter due to governmental authority limiting commerce due to 新型冠状病毒肺炎, or your gross receipts for a calendar quarter are less than 80% of the gross receipts for the same quarter in 2019. 

 

Summary |最后的想法

We know that some of the above considerations can be confusing and may be difficult to navigate. 如需进一步帮助,请随时与太阳成城集团官方联系 916.721.4357. Our experienced team of Certified Public Accountants (CPA) and Tax Professionals can help you and your business take advantage of all available opportunities!

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