2021 Year-End 税 Planning for Individuals

《yibo亿博》(TCJA)从2018年开始大幅提高了标准扣除额. Fewer people claim itemized deductions as a result, 现在,对那些仍在纳税的纳税人来说,减税的时机更加重要. Depending on your personal situation and the outcome of pending tax legislation, 你可能想要加速, 甚至可能推迟, 2021年可扣除费用.


年终将: 评估一下是否要在年底增加慈善捐赠,以获得2021年回报的税收奖励. 这包括2021年在你的信用卡上支付的费用,而你实际上直到2022年才会支付.

根据关怀法案, 然后由CAA延长到2021年, 金钱捐款的年度扣减限额由调整后总收入的60%提高至100% (AGI). 从理论上讲,你可以通过慈善捐赠免除你所有的纳税义务.

Conversely, if you donate appreciated property held longer than one year (i.e., 长期资本增值财产), you can generally deduct an amount equal to the property’s fair market value (FMV). 但短期资本收益性资产的扣减仅限于初始成本. 此外,您每年的财产捐赠扣减额一般不能超过您的AGI的30%.

提示: 如果你没有逐项列出扣除项目, you can still write off up to $300 of your monetary charitable donations. The maximum has increased to $600 for joint filers in 2021.


以前, 你可以扣除贷款的抵押利息,合格的“收购债务”或“房屋净值债务”, 慷慨的范围内. But the TCJA revised the rules, beginning in 2018. Notably, it eliminated the current deduction for home equity debt.

年终将: 在适当和允许的情况下, convert nondeductible home equity debt into deductible acquisition debt. 这可能是通过使用房屋净值贷款收益支付的家庭改善.

2021年, you can still deduct mortgage interest on the first $750,3万美元的新收购债务, 定义为用于购买的债务, build or substantially improve a qualified home. (The prior threshold of $1 million is “grandfathered” for certain older loans.)房屋净值贷款的扣除, 到前100美元,000的债务, 暂停在2018年到2025年.

因此, if you take out a new home equity loan to make a substantial home improvement, 它符合收购债务的条件. The interest is deductible within the usual tax law limits.

提示: 如果你计划用个人资金来改善房屋和房屋净值贷款的另一个目的-说, a child’s education—you might switch things around.


The tax law allows you to deduct qualified medical and dental expenses in excess of 7.5%的美国国际集团. This threshold was recently lowered from 10% of AGI. What’s more, the latest change is permanent.

有资格扣减, 费用必须是诊断费, 治愈, 缓解, 治疗或预防疾病,或为影响身体结构或功能的治疗支付费用. 然而, any costs that are incurred to improve your general health or well-being, 或美容费用, 是不可扣除的.

年终将: If you expect to itemize deductions and are near or above the AGI limit for 2021, accelerate non-emergency expenses into this year, 在可能的情况下. 例如,你可以把身体检查或牙齿清洁安排在1月到12月. The extra expenses are deductible on your 2021 return.





Notably, ARPA includes the following changes that may benefit your family.

  • 最高信用额度从2美元增加,000 to $3,符合条件的儿童为000美元(3美元),六岁以下合资格儿童600英镑).
  • 合格儿童的定义在年底扩大到18岁以下的儿童(从17岁增加到18岁).
  • 退款是全额退还的. 此前,只有1400美元可以退款.
  • Although the credit begins to phase out at lower income levels ($150,000 Married Filing Jointly (MFJ); $112,500 Head of Household; $75,000单), taxpayers adversely affected by these new ranges can elect to claim the $2,在之前的规则下(400美元,000 MFJ; $200,000其他).

最后, IRS在下半年开始向CTC支付预付款(你可以选择不接受预付款), 然而, and instead claim the credit on your tax return).

Don’t forget that the advance payments will be reflected on your 2021 return. This may result in a smaller tax refund than you were expecting.


替代性最低税(AMT)是一个与常规税收计算并行的复杂计算. 它有几个技术上的调整, 包含“税收优惠项目”并减去免税金额(根据你的收入情况逐步取消). 在比较AMT责任和常规税务责任之后,您实际上支付两者中较高的一个.

年终将: 你的AMT状态评估了吗. 根据结果而定, you may want to shift certain income items to 2022 to reduce AMT liability for 2021. 例如, 你可以推迟执行作为税收优惠项目的激励股票期权(ISOs).

幸运的是, AMT现在对纳税人的影响更少了, 因为TCJA提高了AMT的豁免金额(以及逐步淘汰的门槛), unlike the minor annual “patches” authorized by Congress in prior years. 下面的图表显示了自2017年以来的豁免,包括2018年的大幅增加.

申请状态 2017 2018 2019 2020 2021
个人申报 $54,300 $70,300 $71,700 $72,900 $73,600
共同申请人 $84,500 $109,400 $111,700 $113,400 $114,600
已婚人士分开申报(MFS) $42,250 $54,700 $55,850 $56,700 $57,300


两个AMT费率为单身和联合申请2021年26%的AMT收入高达199美元,900 ($99,950 for MFS ) and 28% on AMT income above this threshold. Note that the top AMT rate is still lower than the top ordinary income tax rate of 37%.

  • Various tax proposals related to the BBB Act have included increases in the ordinary and capital gains rates in addition to a new income tax surcharge of 5% on modified AGI in excess of $10 million ($5 million for MFS; $200,000 for estates and trusts) and 8% on modified AGI in excess of $25 million ($12.5 million for MFS; $500,000 for estates and trusts). 截止到这封信的日期, 谈判正在进行中,目前尚不清楚签署成为法律的任何立法的最终版本中可能包括哪些条款, 因此,在做出任何可能受到2022年税率变化影响的决定之前,yibo亿博体育App你的税务顾问.
  • BBB法案的最新版本, 如果通过, would increase the deduction limitation for state and local taxes from $10,000 to $80,000 ($40,000 for MFS) effective for 2021 and future years. 如果这一改变在年底前生效, 这可能会影响到2021年的标准扣除金额逐项申报或申报的决定.
  • Take advantage of the enhanced dependent care credit. 根据ARPA, the maximum credit for a taxpayer with an AGI of $125,000或更少是4美元,一个孩子是000美元,8美元,2个或2个以上的孩子需要2万美元.
  • Pay a child’s college tuition for the upcoming semester. The amount paid in 2021 may qualify for one of two higher education credits, subject to phase-outs based on modified adjusted gross income (MAGI). Note: The alternative tuition-and-fees deduction expired after 2020.
  • Avoid an estimated tax penalty by qualifying for a safe-harbor exception. 一般, 如果你支付了当前90%的纳税义务或前一年100%的纳税义务(如果你的AGI超过150美元,则支付110%),将不会被罚款,000), and these payments are made ratably throughout the year.
  • 如果你想买一辆新车,考虑一下电动汽车信贷的税收优惠. The maximum credit for a qualified vehicle is $7,500. 请注意, 然而, that credits are no longer available for vehicles produced by certain manufacturers. 请注意BBB法案的最新版本, 如果通过, 能把信用证金额增加到12美元吗,500 for 2022 and would remove the production limitations, 因此,在年底前购买电动汽车之前,你应该监控这项立法的状态.
  • 如果根据“要么使用要么失去”的规则,你必须放弃未使用的资金,那么就清空你的灵活支出账户(FSAs),用于医疗或依赖护理费用. 然而, 由于最近的变化, 你的雇主的计划可能会提供一个高达550美元的结转到明年的资金或两个半月的宽限期.
  • If you own property damaged in a federal disaster area in 2021, you may qualify for quick casualty loss relief by filing an amended 2020 return. TCJA暂停了2018年至2025年的伤亡损失扣减,但保留了目前对灾区损失的扣减. 注:德克萨斯州于2021年2月发生的冬季风暴符合联邦政府宣布的灾难.  如果你受到了德州冬季风暴的影响,并遭受了保险或其他补偿不包括的财产损失,  您可以在2021年纳税申报单或通过提交修改后的2020年纳税申报单来申报这些损失.  The losses must overcome two limitations in order to be deductible.  第一个, $100 of each casualty loss is not deductible.  第二,总损失必须超过索赔年度AGI的10%.  It is possible but uncertain if Congress will provide relief from these limitations.

在麦克斯韦洛克 & 里特,我们 团队成员 have extensive experience helping individuals with their tax planning needs. 请 yibo亿博 if you have questions about these updates and how they may affect your situation.


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