As we wrap up 2022, 仔细看看你的税收和财务计划，讨论可以采取哪些措施来减少税收，帮助你为未来储蓄，这一点很重要. Though there has been a lot of political attention to tax law changes, inflation and environmental sustainability, 政治妥协导致今年对个人税收的影响较小. However, with the passage of the Inflation Reduction Act of 2022, there are new tax incentives for you to consider. There are also several tax provisions that have expired or will soon. 我们将继续密切关注税收立法的任何可能的延期或变化，并将相应地向您提供最新信息.
We’re here to help explain tax and financial planning opportunities. 请尽早与我们联系，讨论您的情况，以便我们制定定制的计划. In the meantime, 下面是一些影响人们在临近年底时需要考虑的问题.
Charitable contribution planning
If you are planning to donate to a charity, 最好在年底之前捐款，这样可能会节省税收. 关于慈善捐赠，我们可以与您讨论许多税务规划策略. For example, 考虑捐赠已持有一年以上的增值资产, rather than cash. 设立和资助捐赠者建议基金(DAF)对很多人都很有吸引力，因为它允许在当年进行免税捐赠，并能够在数年内将这些资金分发给慈善机构. 合格的慈善分配(qcd)是某些年龄较大的纳税人的另一种选择，他们通常不会在纳税申报单上列出具体项目.
Last year, 没有详细列出扣除额的个人最多可扣除300美元(联合申报者最多可扣除600美元)。. However, this opportunity is no longer available for tax year 2022. Also, 请注意，所有捐赠都要有足够的文件证明, including a letter from the charity for donations of $250 or more.
Required minimum distributions (RMDs)
You cannot keep retirement funds in your account indefinitely. rmd是当你达到一定年龄(通常是72岁)后，你必须每年从退休账户中提取的最低金额。. Failure to do so can result in penalties. And withdrawals usually have tax impacts. 也有机会将退休基金滚动到一个合格的慈善机构，以满足RMD而不产生税收. Also, 请注意，美国国税局发布了2022纳税年度生效的新预期寿命表, resulting in lower RMD amounts. 我们可以帮你计算出今年需要的rmd，并计划任何税务风险.
Digital assets and virtual currency
Digital assets are defined under the U.S. 所得税规则是任何可能作为交换媒介的价值的数字表示形式, a unit of account and/or a store of value. Digital assets may include virtual currencies such as Bitcoin and Ether, 稳定币，如Tether和USD Coin (USDC)以及不可替代代币(nft).
The sale or exchange of virtual currencies, 使用这些货币来支付商品或服务，或持有这些货币作为投资, 通常会对税收产生影响，美国国税局将继续加强对这一领域的审查. We can help you understand any tax and investment consequences.
Energy tax credits
从电动汽车到太阳能电池板，“走向绿色”继续提供税收优惠. 2022年的《比较靠谱的赌博软件》包括新的和新扩大的太阳能电池板税收抵免, electric vehicles and energy-efficient home improvements. The rules are complex, and some elements of the law are not in effect until 2023, so careful research and planning now can be beneficial.
Additional tax and financial planning considerations
We recommend you review your retirement plans at least annually. 这包括充分利用税收优惠的退休储蓄选择, such as traditional individual retirement accounts (IRAs), Roth IRAs and company retirement plans. 利用健康储蓄账户(HSAs)也是明智的，它可以帮助你减少税收，并为医疗相关费用节省开支.
Also, if you withdrew a Coronavirus distribution of up to $100,000 in 2020, 你需要在2022年的纳税申报表上报告最后三分之一的金额(除非你选择在2020年报告全部分配或将资金重新存入退休账户)。. If you took a distribution, 您可以在三年内将分配的全部或部分退回退休账户, which will be a date in 2023. 我们希望与您一起制定计划，帮助您恢复和建立退休储蓄，并确定您是否正在实现目标.
这里有一些更多的税务和财务规划项目与我们讨论:
- Life changes ——让我们知道你生活中的任何重大变化，比如结婚或离婚, births or deaths in the family, job or employment changes, starting a business and significant expenditures (real estate purchases, college tuition payments, etc.).
- Capital gains/losses -考虑使用资本损失来抵消已实现收益的税收优惠，并将任何收益转移到最低的税收等级, if possible. 此外，考虑在年底前卖出下跌的组合投资. 净资本损失最多可以抵消当年3000美元的一般收入. 未使用的超额净资本损失可结转至以后年度使用.
- Estate and gift tax planning 让我们确保你为遗产税和赠与税做了适当的规划. There is an annual exclusion for gifts ($16,000 per donee in 2022, $32,000 for married couples) to help save on potential future estate taxes. 让我们回顾一下终身赠与和代际转移(GST)的机会，以使用额外的排除和豁免金额.
- State and local taxes –– More people are working from home (i.e., teleworking). 这种远程工作安排可能涉及税收问题，应予以考虑. Let us help you with your state income, sales and use tax questions.
- Education planning –– Let’s consider Sec. 529 plans to help save for education; there can be income tax benefits to do so, and we can help you with any questions.
- Updates to financial records ——我们来确定一下您的保险单或受益人指定是否需要更新.
- Roth IRA conversions ——让我们讨论并权衡一下将你的传统个人退休账户转换为罗斯个人退休账户的好处，以锁定你的一些税前退休账户的较低税率.
- Estimated tax payments ——让我们回顾一下预扣税和预估税，并评估任何流动性需求.
Year-end planning equals fewer surprises
无论是努力实现税务优化退休，还是得到税务和财务规划问题的答案, we’re here for you. The IRS rates for 2023 are now available for your review. Contact our office to set up your year-end review. 一如既往，提前计划可以帮助你减少你的税收账单，并为你更大的成功做好准备. You can also view the IRS 2023 Rates now.
By Lesley Mast, CPA, MAcc – Taxation (Wooster office)