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2021年年终投资者纳税筹划与遗产/赠与筹划

2021年是又一个不可预测但值得纪念的一年.  随着所有的改变和拟议立法的到来, we have outlined a few 2021 year-end tax planning strategies for investors and individuals with estate and gift planning needs below.

证券销售

Traditionally, investors time sales of assets like securities at year-end for optimal tax results. 首先,资本利得和损失是相互抵消的. 如果你在本年度出现超额亏损, 然后你可以抵消最多3美元,在任何余款被结转到下一年之前,一般收入的金额是1万美元. Long-term capital gains from sales of securities owned longer than one year are taxed at a maximum rate of 15% or 20% for certain high-income investors. 相反, short-term capital gains are taxed at ordinary income rates reaching as high as 37% in 2021.

年终将: 回顾你的投资组合. 这取决于你的情况, you may want to harvest capital losses to offset gains or realize capital gains that will be partially or wholly absorbed by losses. 例如,你可以亏本出售证券,以抵消高征税的短期收益.

注意对某些长期资本利得的税收优惠. 值得注意的是,0%税率适用于收入低于一定水平的纳税人. 此外, some taxpayers who ultimately pay ordinary income tax at higher rates due to their investments may qualify for the 0% tax rate on a portion of their long-term capital gains.

然而,要注意“洗单规则”。. If you sell securities at a loss and reacquire substantially identical securities within 30 days of the sale, 税收损失是不允许的. A simple way to avoid this harsh result is to wait at least 31 days to reacquire substantially identical securities.

The preferential tax rates for long-term capital gains also apply to qualified 股息 received in 2021. 这是美国支付的最多的股息.S. 公司或符合条件的外国公司.

提示: Some of the new legislative proposals have included a higher capital gains rate effective in 2022, 或者可能早, so the status of pending legislation should also be considered before making any investment decisions.

所需的最低分布

正常情况下, you must take “required minimum distributions” (RMDs) from qualified retirement plans and traditional IRAs after reaching age 72 (70½ for taxpayers affected prior to 2020). The amount of the RMD is based on IRS life expectancy tables and your account balance at the end of last year. 如果你不履行这个义务, you owe a tax penalty equal to 50% of the required amount (less any amount you have received) on top of your regular tax liability.

《yibo亿博体育App》暂停了2020年的RMD规则——但仅限于2020年. RMD规则今年恢复.

年终将: 安排在2022年1月1日前接收rmd. 不要拖延时间. 如果你等得太久, you may miss the December 31 deadline if the financial institution cannot accommodate you quickly enough or you run into other complications.

一般来说, 您可以安排收取所需的最低金额, 这样你就可以继续最大化你账户的递延税增长. 然而, you may decide to take larger distributions—or even the full balance of the account—if that suits your needs and depending on your tax situation and the potential impact of any enacted changes in tax rates.

提示: 美国国税局修改了2022年的数据表,以反映更长的预期寿命. 这将在未来产生更小的rmd.

投资所得税净额

中高收入投资者应该注意到一项附加条款.8% tax that applies to the lesser of “net investment income” (NII) or the amount by which MAGI for the year exceeds $200,每个人$ 000或$250,联合提交者为000. (这些门槛没有与通胀挂钩.NII的定义包括利息, 股息, 版税, 资本收益和来自被动活动的收入, 而不是社保福利, 从合格的退休计划和个人退休帐户中获得免税利息和分配.

年终将: 仔细分析后,估计2021年的NII和MAGI. Depending on the results, you may be able to reduce your NII tax liability or avoid it altogether.

例如,你可以投资市政债券(" munis "). 市政债券产生的利息收入不计入NII, 也不包括在MAGI的计算中. 类似的, 如果一个被动的活动被认定为主动的业务, 其所得得免徵NII税.

提示: BBB法案的最新版本, 如果通过, would classify income received from passthrough entities as investment income subject to the NII tax even if you materially participate in the business. 

第1031节交流

从2018年开始, the TCJA generally eliminated the tax deferral break for Section 1031 exchanges of like-kind properties. 然而, it preserved this tax-saving technique for swaps involving investment or business real estate. 因此, you can still exchange qualified real estate properties in 2021 without paying current tax, 除非你收到“引导”(e.g.、现金或减少按揭债务).

年终将: Make sure you meet the following two timing requirements to qualify for a tax-deferred Section 1031 exchange.

  • Identify or actually receive the replacement property within 45 days of transferring legal ownership of the relinquished property.
  • Have the title to the replacement property transferred to you within the earlier of 180 days or your 2021 tax return due date, +扩展名.

注意,“同类”的定义可能包括, 例如, 以公寓大楼换仓库或甚至是荒地, 取决于具体的事实.

提示: 一些提案如果通过,将限制房地产的税收减免. 如果你喜欢这个方法, 与你的税务顾问讨论这些建议的现状.

遗产税和赠与税

The TCJA doubled the federal estate tax exemption from $5 million to $10 million for 2018 through 2025, 随着通胀索引. 免税是11美元.2021年700万. The table below shows the progression of the exemption and top estate tax rate for the last ten years.

纳税年度  房产免税 最高遗产税税率
2012 $5.1200万年 35%
2013 $5.2500万年 40%
2014 $5.3400万年 40%
2015 $5.4300万年 40%
2016 $5.4500万年 40%
2017 $5.4900万年 40%
2018 $11.1800万年 40%
2019 $11.4000万年 40%
2020 $11.5800万年 40%
2021 $11.700万年 40%

 

年终将: 上述2018-2021年增加的免税额将于2025年结束, 但也有一些建议, 如果制定, 是否能使这一削减从1月1日起生效, 2022, 以及对现行的遗产和赠与税规定的不利改变.  Some changes could even be effective this year so you should consult your estate planning advisor for the current status of these proposals if you are interested in revisiting your estate plan.

此外, you can give gifts to family members that qualify for the annual gift tax exclusion. 2021年, 15美元以下的礼品不需要缴纳赠与税,每名受惠者$30,结婚夫妇共同送的礼物是000英镑). 这就减少了你的应税遗产. You may “double up” by giving gifts in both December and January that qualify for the annual gift tax exclusion for 2021 and 2022, 分别.

杂项
  • 2021年,向401(k)计划缴纳19500美元(50岁或以上为26000美元). 如果你清除了2021年社会保障工资基数142美元,800美元,并迅速将工资税储蓄分配到401(k)计划中。, 你可以增加你的延期付款,而不会进一步减少你的实得工资.
  • 以分期付款方式出售房地产. 对于超过两年或更长时间的付款,你可以将部分销售价的税款缓缴. This may effectively reduce your overall tax liability (subject to potential increases in tax rates in future years).
  • Consider investing in a Qualified Opportunity Fund (QOF) to take advantage of the opportunity to defer paying tax on eligible capital gains realized during the year that are reinvested into a QOF. QOF投资可获得额外的税收减免, so consult your tax advisor to discuss the tax savings opportunities as well as eligibility restrictions associated with QOFs.
  • 权衡一下罗斯个人退休账户(Roth IRA)的好处,尤其是如果今年是低税年. 虽然转换是受当期税, 你通常可以在退休后得到免税的分红, 不像传统IRA的纳税分配.
  • 从税收的角度来看, it is often beneficial to sell mutual fund shares before the fund declares 股息 (the ex-dividend date) and to buy shares after the date the fund declares 股息, 如果你打算购买或出售某只共同基金.
  • 考虑一个合格的慈善分配(QCD). If you are age 70½ or older, you can transfer up to $100,000 of IRA funds directly to a charity. 虽然捐款是不可抵扣的,QCD是免税的. 这可能会改善你的整体税收状况.
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