随着我们临近年终, 现在是个人的时候了, 企业主, 以及家族理财室,审查其2021年和2022年的税收状况,并找出减少税收的机会, 推迟, 或者加速纳税义务. Areas potentially impacted by proposed tax legislation still in play should be reviewed, 以及根据去年颁布的法例给予的适用机会和救济.

本文中包含的信息是基于11月3日提出的税收建议, 2021, 《sbf88胜博发手机版》的版本. Our guidance is subject to change when final legislation is passed. 纳税人在就以下任何事项作出税务和财务决定时,应咨询值得信赖的顾问.

个人税务筹划要点

2021年联邦所得税税率等级

税率 联合/未亡配偶 户主 单独申请结婚 房地产 & 信托基金
10% $0 – $19,900 $0 – $9,950 $0 – $14,200 $0 – $9,950 $0 – $2,650
12% $19,901 – $81,050 $9,951 – $40,525 $14,201 – $54,200 $9,951 – $40,525
22% $81,051 – $172,750 $40,526 – $86,375 $54,201 – $86,350 $40,526 – $86,375
24% $172,751 – $329,850 $86,376 – $164,925 $86,351 – $164,900 $86,376 – $164,925 $2,651 – $9,550
32% $329,851 – $418,850 $164,926 – $209,425 $164,901 – $209,400 $164,926 – $209,425
35% $418,851 – $628,300 $209,426 – $523,600 $209,401 – $523,600 $209,426 – $314,150 $9,551 – $13,050
37% 超过628300美元 超过523600美元 超过523600美元 超过314150美元 超过13050美元

 

2022年联邦所得税税率等级

税率 联合/未亡配偶 户主 单独申请结婚 房地产 & 信托基金
10% $0 – $20,550 $0 – $10,275 $0 – $14,650 $0 – $10,275 $0 – $2,750
12% $20,551 – $83,550 $10,276 – $41,775 $14,651 – $55,900 $10,276 – $41,775
22% $83,551 – $178,150 $41,776 – $89,075 $55,901 – $89,050 $41,776 – $89,075
24% $178,151 – $340,100 $89,076 – $170,050 $89,051 – $170,050 $89,076 – $170,050 $2,751 – $9,850
32% $340,101 – $431,900 $170,051 – $215,950 $170,051 – $215,950 $170,051 – $215,950
35% $431,901 – $647,850 $215,951 – $539,900 $215,951 – $539,900 $215,951 – $323,925 $9,851 – $13,450
37% 超过647850美元 超过539900美元 超过539900美元 超过323925美元 超过13450美元

 

Proposed Surcharge on High-Income Individuals, 房地产s and 信托基金

The draft Build Back Better Act released on November 3, 2021年,对于单独申报的已婚个人,如果调整后的总收入超过500万美元,将征收5%的附加费, $200,000年地产 and trusts and $10 million for all other individuals. An 额外的 3% surcharge would be imposed on modified adjusted gross income in excess of $12.已婚人士单独申报500万, $500,000年地产 and trusts and $25 million for all other individuals. The proposal would be effective for taxable years beginning after December 31, 2021 (i.e.,从2022年开始).

同时考虑建议的附加费, 从2021年到2022年,要考虑是否可以通过转移收入或减免额,将纳税额降至最低. 在理想的情况下, income should be received in the year with the lower marginal tax rate, and deductible expenses should be paid in the year with the higher marginal tax rate. 如果两年内边际税率相同, 推迟 income from 2021 to 2022 will produce a one-year tax deferral and accelerating deductions from 2022 to 2021 will lower the 2021 income tax liability.

Actions to consider that may result in a reduction or deferral of taxes include:

  • Delaying closing capital gain transactions until after year end or structuring 2021 transactions as installment sales so that gain is deferred past 2021 (also see 长期资本收益下面的,).
  • 考虑是否在2021年底前触发资本损失,以抵消2021年的资本利得.
  • 延迟向个别企业主支付利息或股息.
  • Deferring commission income by closing sales in early 2022 instead of late 2021.
  • Accelerating deductions for expenses such as mortgage interest and charitable donations (including donations of appreciated property) into 2021 (subject to AGI limitations).
  • 到2021年底评估非业务坏账是否一文不值,应确认为短期资本损失.
  • 将投资转移到市政债券或不支付股息的投资,以减少未来几年的应税收入.

另一方面, taxpayers that will be in a higher tax bracket in 2022 or that would be subject to the proposed 2022 surcharges may want to consider potential ways to move taxable income from 2022 into 2021, such that the taxable income is taxed at a lower tax rate. Current year actions to consider that could reduce 2022 taxes include:

  • Accelerating capital gains into 2021 or 推迟 capital losses until 2022.
  • Electing out of the installment sale method for 2021 installment sales.
  • Deferring deductions such as large charitable contributions to 2022.

 

长期资本利得

The long-term capital gains rates for 2021 and 2022 are shown below. The tax brackets refer to the taxpayer’s taxable income. 资本利得也可能受制于3.8%净投资所得税.

2021年长期资本利得税率等级

长期
 资本利得
 税率
联合/未亡配偶 户主 单独申请结婚 房地产 & 信托基金
0% $0 – $80,800 $0 – $40,400 $0 – $54,100 $0 – $40,400 $0 – $2,700
15% $80,801 – $501,600 $40,401 – $445,850 $54,101 – $473,750 $40,401 – $250,800 $2,701 – $13,250
20% 超过501600美元 超过445850美元 超过473750美元 超过250800美元 超过13250美元

 

2022年长期资本利得税率等级

长期
 资本利得
 税率
联合/未亡配偶 户主 单独申请结婚 房地产 & 信托基金
0% $0 – $83,350 $0 – $41,675 $0 – $55,800 $0 – $41,675 $0 – $2,800
15% $83,351 – $517,200 $41,676 – $459,750 $55,801 – $488,500 $41,676 – $258,600 $2,801 – $13,700
20% 超过517200美元 超过459750美元 超过448500美元 超过258600美元 超过13700美元

 

与其他类型的收入相比,长期资本利得(以及合格的股息)的税率较低. Investors should consider the following when planning for capital gains:

  • Holding capital assets for more than a year (more than three years for assets attributable to carried interests) so that the gain upon disposition qualifies for the lower long-term capital gains rate.
  • 考虑资本收益的长期延迟策略,如将资本收益再投资到指定的合格机会区.
  • Investing in, and holding, “qualified small business stock” for at least five years. (Note that the November 3 draft of the Build Back Better Act would limit the 100% and 75% exclusion available for the sale of qualified small business stock for dispositions after September 13, 2021.)
  • 为避免长期资本利得税,将有价值的财产捐赠给有资格的慈善机构 慈善捐款下面的,).

投资所得税净额

额外的3.8% net investment income tax (NIIT) applies on net investment income above certain thresholds. 2021年, net investment income does not apply to income derived in the ordinary course of a trade or business in which the taxpayer materially participates. 类似的, gain on the disposition of trade or business assets attributable to an activity in which the taxpayer materially participates is not subject to the NIIT.
The November 3 《sbf88胜博发手机版》的版本 would broaden the application of the NIIT. 根据建议的法例, NIIT将适用于高收入纳税人的所有收入,除非这些收入需要缴纳个体户或工资税. 例如, high income pass-through entity owners would be subject to the NIIT on their distributive share income and gain that is not subject to self-employment tax. 与其他正在实施的税收筹划策略相结合,以减少所得税或资本利得税, 受影响的纳税人可以考虑以下税务规划,以尽量减少他们的NIIT负债:

  • 递延年度净投资收益.
  • Accelerating into 2021 income from pass-through entities that would be subject to the expanded definition of net investment income under the proposed tax legislation.

社会保险税

养老, 幸存者, 和残疾保险(OASDI)计划是由雇员和雇主通过FICA税提供的资金. The FICA tax rate for both 员工 and employers is 6.2% of the employee’s gross pay, but only on wages up to $142,800 for 2021 and $147,000 for 2022. Self-employed persons pay a similar tax, called SECA (or self-employment tax), based on 12.企业净收入的4%.

雇主, 员工, and self-employed persons also pay a tax for Medicare/Medicaid hospitalization insurance (HI), 这是FICA税的一部分, 但不受OASDI工资基数的限制. HI工资税是2.9%,这只适用于劳动收入. Self-employed persons pay the full amount, while employers and 员工 each pay 1.45%. 一个额外的0.9% Medicare (HI) payroll tax must be paid by individual taxpayers on earned income that is above certain adjusted gross income (AGI) thresholds, i.e., $200,000个人, $250,000美元用于夫妻共同申报,125美元,如果已婚夫妇分开申请离婚,则为1万. 然而,雇主不支付这种额外的税.

长期护理保险和服务

个人为合格的长期护理保险支付的保费可作为医疗费用扣除. The maximum deduction amount is determined by an individual’s age. 下表列出了2021年和2022年的可减免限额(限制为人均), 不是每回):

 

年龄 扣除限额2021 扣除限额2022
40或下 $450 $450
40岁以上,但不能超过50岁 $850 $850
50岁以上但不超过60岁 $1,690 $1,690
60岁以上,但不是70岁以上 $4,520 $4,510
超过70 $5,640 $5,640

 

退休计划的贡献

Individuals may want to maximize their annual contributions to qualified retirement plans and Individual Retirement Accounts (IRAs) while keeping in mind the current proposed tax legislation that would limit contributions and conversions and require minimum distributions beginning in 2029 for large retirement funds without regard to the taxpayer’s age.

  • 2021年,雇员可向401(k)或403(b)计划缴纳的选择性供款上限为19美元,500 ($26,000 if age 50 or over and the plan allows “catch up” contributions). 2022年, these limits are $20,500 and $27,000, respectively.
  • The SECURE Act permits a penalty-free withdrawal of up to $5,从传统的个人退休帐户和12月31日以后出生或收养孩子相关的合格的退休计划中扣除1万美元, 2019. The $5,000 distribution limit is per individual, so a married couple could each receive $5,000.
  • 根据安全法案, 个人现在可以在70岁半或之后向他们的传统个人退休帐户捐款.
  • The SECURE Act changes the age for required minimum distributions (RMDs) from tax-qualified retirement plans and IRAs from age 70½ to age 72 for individuals born on or after July 1, 1949. 一般, 对于这些人的第一个RMD是在他们72岁那年的次年4月1日.
  • 年龄在70.5岁或以上的个人可以捐赠最多100美元,000 to a qualified charity directly from a taxable IRA.
  • 《sbf888手机版胜博发》一般要求在12月31日之后死亡的人的指定受益人, 2019, 以10年的继承计划福利为例. 合资格的指定受益人(i.e., 幸存的配偶, 计划参与者的未成年子女, disabled and chronically ill beneficiaries and beneficiaries who are less than 10 years younger than the plan participant) are not limited to the 10-year payout rule. 某些信托适用特殊规则.
  • Small businesses can contribute the lesser of (i) 25% of 员工’ salaries or (ii) an annual maximum set by the IRS each year to a Simplified Employee Pension (SEP) plan by the extended due date of the employer’s federal income tax return for the year that the contribution is made. 2021年的最高SEP捐款为58,000美元. 2022年SEP的最大贡献是61,000美元. 个体户25%的限额是以个体户净收入为基础计算的, 这是在SEP贡献的收入减少后计算的(以及其他事情?, 比如个体经营税).
  • 2021 could be the final opportunity to convert non-Roth after-tax savings in qualified plans and IRAs to Roth accounts if legislation passes in its current form. Proposed legislation would prohibit all taxpayers from funding Roth IRAs or designated Roth accounts with after-tax contributions starting in 2022, 从2032年开始,高收入纳税人将退休账户转换为税前或可扣减的贡献给罗斯.
  • Proposed legislation would require wealthy savers of all ages to substantially draw down retirement balances that exceed $10 million after December 31, 2028, with potential income tax payments on the distributions. As account balances approach the mandatory distribution level, extra consideration should be given before making an annual contribution.

排除外国劳动收入

The foreign earned income exclusion is $108,700 in 2021, to be increased to $112,000 in 2022.

替代性最低税

A taxpayer must pay either the regular income tax or the alternative minimum tax (AMT), 哪个更高. The established AMT exemption amounts for 2021 are $73,600 for unmarried individuals and individuals claiming head of household status, $114,600 for married individuals filing jointly and 幸存的配偶, $57,已婚个人单独申报300美元,25美元,遗产及信托共700英镑. 2022年, 这些金额是75美元,900 for unmarried individuals and individuals claiming the head of household status, $118,100 for married individuals filing jointly and 幸存的配偶, $59,已婚个人分开申报,050美元,26美元,遗产和信托是500.

儿童税收

如果父母的税率高于孩子的税率,那么孩子的非劳动收入将按父母的税率纳税.

Limitation on Deductions of 状态 and 当地税务es (SALT Limitation)

为个别纳税人分项列出他们的扣减, 减税和就业法案(TCJA)引入了10美元,000 limit on deductions of state and local taxes paid during the year ($5,已婚人士分开申报时为000). The limitation applies to taxable years beginning on or after December 31, 2017年及1月1日之前, 2026. 许多州已经颁布了新的规则,允许转移实体的所有者在某些情况下避免SALT扣减限制.

The November 3 draft of the Build Back Better Act would extend the TCJA SALT deduction limitation through 2031 and increase the deduction limitation amount to $72,500 ($32,250年地产, 信托公司和已婚个人分开申报). An amendment currently on the table proposes increasing the deduction limitation amount to $80,000 ($40,000年地产, 信托公司和已婚个人分开申报). The proposal would be effective for taxable years beginning after December 31, 2020, 因此,适用于2021年日历年.

慈善捐款

The 税payer Certainty and Disaster Relief Act of 2020 extended the temporary suspension of the AGI limitation on certain qualifying cash contributions to publicly supported charities under the CARES Act. 作为一个结果, individual taxpayers are permitted to take a charitable contribution deduction for qualifying cash contributions made in 2021 to the extent such contributions do not exceed the taxpayer’s AGI. 任何多余的部分都将作为慈善捐款延续下去,在接下来的五年里都可以使用. 对非经营的私人基金会或捐助者建议的基金的捐款不符合100% AGI的限制. 对于非经营的私人基金会,现金捐款的限制仍然是AGI的30%,而对于捐赠者建议的基金,AGI的限制是60%. 对合格现金供款的AGI限制暂时暂停,将不再适用于2022年的供款. Contributions made in 2022 will be subject to a 60% AGI limitation. 税 planning around charitable contributions may include:

  • 最大化2021年现金慈善捐款给合格的慈善机构,以利用100% AGI限制.
  • 如果纳税人要缴纳个人附加税,那么将大型慈善捐款推迟到2022年.
  • Creating and funding a private foundation, donor advised fund or charitable remainder trust.
  • Donating appreciated property to a qualified charity to avoid long term capital gains tax.

遗产税和赠与税

11月3日的《sbf88胜博发手机版》(Build Back Better Act)草案没有对遗产税和赠与税规定进行任何修改. For gifts made in 2021, the gift tax annual exclusion is $15,000 and for 2022 is $16,000. 2021年, the unified estate and gift tax exemption and generation-skipping transfer tax exemption is $11,700,000年人均. 2022年的免税额度为1206万美元. 这些礼物都是送给在美国生活的配偶的.S. 公民无需缴纳联邦赠与税. 然而,在2021年和2022年,只有第一批分别为15.9万美元和16.4万美元的赠与非美国人.S. citizen spouse are excluded from the total amount of taxable gifts for the year. 税务筹划策略可能包括:

  • 制作年度排他性礼品.
  • Making larger gifts to the next generation, either outright or in trust.
  • Creating a Spousal Lifetime Access Trust (SLAT) or a Grantor Retained Annuity Trust (GRAT) or selling assets to an Intentionally Defective Grantor Trust (IDGT).

净经营亏损

care法案允许在12月31日之后的纳税年度产生净经营亏损的个人, 2017, 在1月1日前, 2021, 让这些损失倒退五个纳税年度. 这种损失中未使用的部分可以无限制地结转. Net operating losses generated beginning in 2021 are subject to the TCJA rules that limit carryforwards to 80% of taxable income and do not permit losses to be carried back.

超额营业损失限制

A non-corporate taxpayer may deduct net business losses of up to $262,000 ($524,联合申报者为000). The limitation is $270,000 ($540,000 for joint filers) for 2022. The November 3 draft of the Build Back Better Act would make permanent the excess business loss provisions originally set to expire December 31, 2025. The proposed legislation would limit excess business losses to $500,联名注册者$ 000 ($250,000 for all other taxpayers) and treat any excess as a deduction attributable to a taxpayer’s trades or businesses when computing excess business loss in the subsequent year.

欲了解更多信息,请与您的 sbf88胜博发手机版税务顾问.

 

 

 

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