As we approach the end of the year, there may be opportunities for you to improve your tax situation. 有效的税务规划可以帮助减少当前和未来几年的所得税.  下面的大纲重点介绍了一些节省税收的机会.  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, 我们随时准备提供帮助! 

向慈善机构捐款

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. 

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 ($19,2021年500, $26,年龄在50岁或以上的，则为5000美元).  或者，至少贡献出你的雇主会匹配的金额.  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.  你必须在2022年4月18日之前缴纳2021年的个人退休账户.  作出可扣除的IRA缴款将减少你当年的应税收入.  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年仍有要求.  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).  如果没有达到规定的最低分配，将会受到处罚. 

QBI扣除

当你低于上述阈值时, you find your deduction by applying the 20 percent to the lesser of your defined qualified business income, 或应纳税所得额减去某些其他项目. 

例子: 如果你将QBI定义为100美元,000元，应纳税所得额120元,000美元，没有资本收益, 你的199A节扣除额是20美元,100美元的20%,000). 

抵消资本利得

短期资本收益按普通所得税率征税.  Consider examining your portfolio for stocks that you could sell that would produce a tax loss to offset your capital gains.  长期收益首先被损失所抵消，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. 

预扣缴及预估 税

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，你还可能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, 通过预扣税或预估税支付.  

 

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 餐厅 从2021年1月1日到2022年12月31日.  这种100%的临时扣除额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, the IRS position is that health insurance will be treated as an itemized deduction subject to a 7.5%的AGI限制.  这些款项不需缴纳工资税. 

购买企业资产

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. 

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.  业务es 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

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. 在对亏损做了一些修改后，税法将其称为“净经营亏损”(NOL).  如果你刚开始创业，你很可能会有一份NOL. 即使你的生意蒸蒸日上，你也有可能亏损一年.  您可以将2021年的nol携带到未来的年份, 以未来纳税义务节省的形式为您的企业创造利益. 

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. 

 

新型冠状病毒肺炎 |其他注意事项 

经济影响

第三轮经济刺激资金将于2021年发放给符合条件的个人.  提供的最高数额为1美元,个人400英镑(2美元),800元(已婚纳税人共同申报)，另加1元,每名受养人400英镑.  These payments are subject to phase out thresholds and if an eligible taxpayer did not receive a payment, 你可以在2021年的纳税申报表上申请退税抵免. 

第二笔PPP贷款

如果你收到了第二次提取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,每名符合资格的儿童加3美元,每名符合条件的6岁以下儿童600美元.  它还使17岁的人有资格成为合格的儿童, 而且大多数纳税人都可以全额退还抵税额.  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, 您可以在2021年的纳税申报表上申请剩余的抵免金额.  If the amount of your advanced payments exceeds the amount you are allowed to properly claim, 你可能需要偿还多付的款项. 

儿童和受抚养人照顾抵税额

2021年的儿童和受抚养人护理抵免得到了加强.  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名或以上合资格人士).  因此, 可获得的最高信用额度从1美元提高,050 ($2,100美元(两人或两人以上)至4美元,000 (or $8,000).  该抵税额在2021年也可退还. 

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. 

员工保留信用

该抵免已延长至2021年底, 根据即将到来的潜在立法变化, 并允许符合条件的雇主申请向雇员支付合格工资的抵免.  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,每名雇员的工资为1万英镑.  最高ERC可为每名员工7,000美元.  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. 如果我们能提供进一步的帮助，请不要犹豫，打电话给我们 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!

 阿罗哈,

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