Although preparing your taxes can be a smooth process in some years, significant life transitions can be counted upon to complicate your 纳税情况 eventually. This article won’t delve deeply into each transition—other articles on our website (e.g. 关于离婚)提供每个转变的更多细节. But 老葡京手机app would like to offer the following overview of events that may occur in the lives of many taxpayers.
This will be the first of a two-part series on life transitions and tax planning. Consider 联系老葡京手机app的一位税务专家 如果你的情况需要帮助.
结婚
Getting married will affect married couples in several significant ways starting with the impact on filing status. Married filing jointly is a filing status that offers a lower tax rate compared to the alternative status: married filing separately. And because the income range is wider within each tax bracket for married couples filing jointly, couples choosing this filing status can earn more income before entering a higher tax bracket. The standard deduction is also noticeably higher for married couples filing jointly ($27,700美元)比拿13美元的人要多,850年扣除, 哪一项会导致应纳税所得额的再次减少.
Married couples filing jointly finally have greater access to benefits when it comes to tax credits and deductions. The 劳动所得税抵免, 儿童税收抵免, 受抚养人照顾抵税额 and 美国机会信贷 为联合申报者提供更高的福利.
These are not all the benefits for married couples—several opportunities exist in retirement planning and 遗产/赠与税规划，我们稍后会讲到. 但节省税收的机会可能是巨大的.
It’s also worth mentioning that marriage has many dimensions and while pursuing tax benefits may seem like the best choice, other considerations such as significant debt held by one partner may make it more advantageous to keep spouses’ finances (and filing status) separated.
离婚及税务筹划
离婚也会影响你的申请状态. 取决于你的时间 divorce, you might choose to file as single, head of household, or married filing separately. You should also be aware of the tax implications of paying or receiving alimony or child support, as well as the impact of some expiring provisions of the 减税和就业法案. 在我们题为“离婚及税务筹划: Some Important Considerations for Your Divorce” and “你的离婚和减税和就业法案的到期”.
生孩子
正如上面“结婚”一节提到的, a series of deductions can cut your tax liability including when you have children. 2023年儿童税收抵免的最高额度为2美元,每名符合资格的17岁以下儿童可获1,000元，最高可获1元,如果抵免额超过你的纳税义务，可以退还400英镑. The 劳动所得税抵免 is a refundable credit designed for low- to moderate-income working individuals and families; the more qualifying children a couple has, 信用潜力越高.
Parents who need to pay for caregiving for their children so they can work are also eligible for a credit of up to 35% of the qualifying expense. For 2023, 最高费用为3美元,一个孩子6万美元,两个或两个以上符合条件的孩子.
We will cover details about other specific credits and benefits including an adoption credit, 家属照顾灵活储蓄帐户, filing status for single parents and applicable dependent exemptions in another article.
Buying a Home
Buying a home is a big decision and the associated tax deductions and credits can also be big. First, 假设你在购买后持有抵押贷款, homeowners may deduct the interest paid on a mortgage of up to $750,12月15日以后的抵押贷款, 2017 (or $375,(如已婚，分别申请).
Under the 减税和就业法案， the property tax deduction was cut but still lets homeowners deduct up to $10,000 (or $5,000 for those who are married filing separately) for state and local taxes, 包括财产税, 所得税或销售税.
Some other deductions and credits for those purchasing home include:
- 总部扣除额: Self-employed individuals who use a part of their home exclusively for business purposes can deduct certain home expenses. The deduction requires that the home office be the principal place of business.
- 私人抵押贷款保险(PMI)扣除: Eligible homeowners could deduct mortgage insurance in recent years including through 2021. 然而，2022年或2023年没有延长这一扣除额.
- 点扣除: Points paid to receive a better mortgage rate can usually be deducted during the loan term. In some cases, all points can be deducted in the year they were paid if certain conditions are met.
- 住宅能源信用: Making energy-efficient improvements to your home may qualify you for certain tax credits. 安装太阳能电池板, 太阳能热水器和其他可再生能源的好处, in particular, 能节省税收吗.
Although several tax deductions and credits are available to homeowners, 房主的收入可能会影响福利的程度. Make sure you understand the details or contact an experienced tax or 财务规划 professional for assistance.
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In the upcoming Part 2 of our article series on the impact of life transitions on tax planning, 我们将为您提供出售房屋的税收优惠, 开始或结束生意, 退休和遗产.
请联系Angela Prochaska 网上联络表格 如果你需要帮助.
委员,葡京会手机app下载 & 老葡京手机app(老葡京手机app)是一家提供税务服务的专业公司, accounting and business advisory expertise throughout the Mid-Atlantic region from our office in Bethesda, MD.
