目录表
1. Consider establishing an employee stock ownership plan (ESOP).
如果你有自己的生意，需要分散投资组合，可以考虑设立员工持股计划. ESOP's are the most common form of employee ownership in the U.S. 并被公司用于多种目的, 其中包括激励和奖励员工，以及能够以税前美元贷款购买新资产. 除了, 一个资金充足的员工持股计划为你提供了一个出售股票的机制，而无需承担当前的纳税义务. Consult a specialist in this area to learn about additional benefits.
2. 确保有一个合适的继任计划.
您是否为您的企业在您死亡或丧失工作能力的情况下的管理和所有权制定了继承计划? Many business owners wait too long to recognize the benefits of making a succession plan. These benefits include ensuring an orderly transition at the lowest possible tax cost. Waiting too long can be expensive from a financial perspective (covering gift and income taxes, 人寿保险费, 评估师的费用, 以及法律和会计费用)和非财务角度(家庭内部和公司内部的争吵).
3. 考虑有限责任公司(LLC)和有限责任合伙(LLP)的所有权形式.
These entity forms should be considered for both tax and non-tax reasons.
4. 避免不可扣除的赔偿.
赔偿只有在合理的情况下才能扣除. 最近的法院判决允许企业主扣除补偿，当(1)公司的成功是由于股东雇员, (2)奖金政策具有一致性, and (3) the corporation did not provide unusual corporate prerequisites and fringe benefits.
5. 购买公司人寿保险(COLI).
COLI can be a tax-effective tool for funding deferred executive compensation, 为公司股票赎回提供资金，作为继任计划的一部分，并以高杠杆计划为许多员工提供人寿保险. Consult your insurance and tax advisers when considering this technique.
6. 考虑建立一个简单的退休计划.
If you have no more than 100 employees and no other qualified plan, in 2023, 你可以设立雇员储蓄激励匹配计划(SIMPLE)，雇员可向该计划供款15元,50岁以下，每年5000美元，19美元,1万美元一年, 如果你超过50岁. As an employer, you are required to make matching contributions. 与福利专家交谈，充分了解这些账户的规则和优缺点.
7. Establish a Simplified Employee Pension (SEP) IRA or Individual 401(k) Plan before December 31st.
If you are self-employed and want to deduct contributions to a new retirement plan for this tax year, 你必须在12月31日前制定计划. 在你的纳税申报表到期之前(通常是4月15日)，你实际上不必把钱存入你的退休账户。. 向这方面的专家咨询，确保你制定的退休计划能最大限度地提高你的灵活性和年供款.
8. 第179条费用.
企业可能会花费高达1美元,160,000 in 2023 for equipment purchases of qualifying property placed in service during the filing year, instead of depreciating the expenditures over a longer time period. 如果第179条规定的财产在2023纳税年度投入使用的成本超过2美元，则减少该限额,890,000.
9. 别忘了扣除医疗保险费.
如果你是个体户，或者是合伙人，或者是持股2%的S公司股东雇员，你可以为自己和家人扣除100%的医疗保险费，作为总收入的调整. The adjustment does not reduce net earnings subject to self-employment taxes, and it cannot exceed the earned income from the business under which the plan was established. 在您或您的配偶有资格享受雇主支付的健康福利的日历月内，您不得扣除已支付的保费.
10. Review whether compensation may be subject to self-employment taxes.
如果你是独资经营者, 合伙人:合伙关系中积极的合伙人, 或者是有限责任公司的经理, the net earned income you receive from the entity may be subject to self-employment taxes.
11. Don't overlook minimum distributions at age 72 and rack up a 50 percent penalty.
进一步综合拨款法案, 2020, 于1月1日生效, 2020, 包括SECURE(让每个社区都为退休做好准备)法案，并将规定的最低分配(rmd)年龄提高到纳税人年满72岁. In prior years, minimum distributions were generally required at age 70 1/2. 现在, 这些来自合格退休计划和个人退休账户的最低分配必须在你年满72岁的第二年的4月1日开始. 最低分配金额是根据您的预期寿命或您和您的指定受益人共同和最后的遗属预期寿命计算的. If the amount distributed is less than the minimum required amount, an excise tax equal to 50 percent of the amount of the shortfall is imposed.
12. Don't double up your first minimum distributions and pay unnecessary income and excise taxes.
您可以将第一次分配推迟到您年满72岁的下一年的4月1日. In subsequent years, the required distribution must be made by the end of the calendar year. This creates the potential to double up in distributions in the year after you reach age 72. This double-up may push you into higher tax rates than normal. 在很多情况下, 这个陷阱是可以避免的，只要在你年满72岁的那一年进行第一次分配就可以了.
13. Don't forget filing requirements for household employees.
家庭雇工的雇主如果每年支付给家庭雇工超过2美元，就必须预扣并缴纳社会保障税,2023年每年600美元. 家庭雇员的联邦就业税报告在您的个人所得税申报表上(附表H), 形成1040). 以避免少付估计的税款罚款, 雇主将被要求通过增加自己的工资预扣税或季度预估税来为家庭雇员支付这些税. 尽管现在每年都需要向联邦政府申报, 许多州仍有季度备案要求.
14. 考虑申请一个不可扣除的定期或罗斯个人退休账户.
Although nondeductible IRAs are not as advantageous as deductible IRAs, 你仍然可以享受递延所得税的好处. One way to do this is to convert a traditional IRA to a ROTH IRA. 您可以从传统IRA中提取全部或部分资产，并将其重新投资于罗斯IRA(60天内). 您提取并及时向罗斯个人退休账户缴款(转换)的金额称为转换缴款.
如果正确(及时)翻转, the 10 percent additional tax on early distributions will not apply. 然而, 传统IRA的部分或全部分配可能包括在总收入中并缴纳普通所得税. You can roll over all or part of the withdrawal into a Roth IRA; however, 任何你没有滚转的金额通常都是应纳税的(除了返还不可扣除的捐款的部分)，并且可能需要对早期分配缴纳10%的额外税.
15. Calculate your tax liability as if filing jointly and separately.
In certain situations, filing separately may save money for a married couple. If you or your spouse is in a lower tax bracket or if one of you has large itemized deductions, 单独报税可以降低你的总税额. Filing separately may also lower the phase-out of itemized deductions and personal exemptions, 哪些是基于调整后的总收入. When choosing your filing status, you should also factor in the state tax implications.
16. 避免失去爱好的规则.
If you choose self-employment over a second job to earn additional income, 如果你遭受了损失，避免爱好损失规则. 美国国税局考察了一系列测试, not just the elements of personal pleasure or recreation involved in the activity.
17. Review your will and plan ahead for postmortem tax strategies.
A number of tax planning strategies can be implemented soon after death. Some of these, such as disclaimers, must be implemented within a certain period of time after death. A number of special elections are also available on a decedent's final individual income tax return. 也, 审查你的遗嘱，因为遗产税法在不断变化，你的遗嘱可能已经写了不同的限制. In 2023, 12元的遗产,920,2000美元(原价12美元),060,遗产税的最高税率为40%(从2013纳税年度开始永久生效)。.
18. 检查一下你是否有资格获得儿童税收抵免.
从2018年到2025年的纳税年度, 儿童税收抵免增加到2美元,每名儿童000美元, 从1美元开始,000 in 2017, 多亏了TCJA的通过. 加强儿童税收抵免, which was made permanent by the Protecting Americans from 税 Hikes Act of 2017 (PATH), 仍在TCJA之下. The refundable portion of the credit increases from $1,000 to $1,400这样即使纳税人不欠任何税, 他们仍然可以邀功. 在TCJA, 不符合儿童税收抵免资格的家属也可获得500美元的不可退还抵免.g.(17岁及以上的受养人).