As we approach the end of the year, there may be opportunities for you to improve your tax situation. 有效的税收筹划可以帮助减少当前和未来几年的所得税.  下面的概要重点介绍了其中一些避税机会.  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, 手机在线买球app随时准备提供协助! 


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. 


Try to increase your 401(k) contributions so that you are putting in the maximum amount allowed ($19,500年2021年, $26,50岁或以上者,则为000).  或者,至少你的雇主会提供相应的金额.  税前贡献减少你的应税工资.

也可以考虑加入个人退休账户.  你必须在2022年4月18日之前缴纳2021年的个人退休账户.  作出可扣除个人退休帐户的供款将减少你的应税收入的一年.  You can contribute a maximum of $6,000 for 2021, plus an additional $1,000 if you are 50 or over.  


最低分配要求在2020年暂停,但在2021年必须满足.  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).  未能实现所需的最低分发将触发罚款. 


当你在上面的门槛之下, you find your deduction by applying the 20 percent to the lesser of your defined qualified business income, 或应纳税所得额中不确定的其他项目. 

例子: 如果你定义了100美元的QBI,000元,应税收入120元,没有资本收益, 你的第199A项扣款是20美元,000(100美元的20%,000). 


短期资本收益按普通所得税税率纳税.  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抵消,然后被短期收益抵消.  如果你的资本损失超过了资本收益, 您最多可以扣除3美元的资本损失,000,可以将额外的损失转移到未来的年份. 


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,你也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, 通过预提或预估纳税.  


业务 |注意事项 


A temporary exception to the business deduction for food and beverages has been increased to 100% for amounts paid to 餐厅 2021年1月1日至2022年12月31日.  这一临时100%扣除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, 确保费用包括在你的W-2表中.  如果健康保险不包括在你的W-2报表中, the IRS position is that health insurance will be treated as an itemized deduction subject to a 7.AGI限制的5%.  这些款项不需要缴纳工资税. 


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. 


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,某些企业也可以享受税收抵免.  


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. 


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之后,税法将其称为“净经营亏损”,简称NOL.  如果你刚刚开始你的事业,你很可能会有一个不赞成. 即使你的生意持续成功,你也可能有亏损的一年.  你可以将2021年的nol提前到未来的年份, 为您的企业创造一个有利的形式,未来的税收责任储蓄. 

这一切意味着什么? 你永远不应该停止记录你的扣款, 你应该总是要求你所有合法的推理. 


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 


第三轮经济刺激补贴于2021年发放给符合条件的个人.  所提供的最高数额为1美元,个人400元(2美元),已婚纳税人共同申报为800美元),另加1美元,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, 它可以在你的2021年纳税申报单上作为回收退税抵免. 


如果收到第二笔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贷款支付不再延期, 你需要开始向你的PPP贷款人支付贷款. 


2021年的儿童税收抵免增加到3美元,每名符合资格的儿童$3,每6岁以下合格儿童600美元.  它还使17岁的孩子有资格成为合格儿童, 对大多数纳税人来说,这一优惠是可以全额退还的.  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, 你可以在2021年的纳税申报单上申请剩余的抵税额.  如果你的预付款项超过了你可以合理申索的金额, 您可能需要偿还多余的款项. 


儿童和受扶养人的照料信贷额度已提高到2021年.  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2名以上合资格人士可获000美元).  因此, 信贷的最高额度从1美元提高,050 ($2,两名以上符合条件的个人收费100美元)至4美元,000 (or $8,000).  该信用也可在2021年退还. 


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. 


这项信贷已延长至2021年底, 受潜在即将到来的立法变化影响, 并允许符合条件的雇主向员工支付符合条件的工资.  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,每个雇员的工资是1万美元.  可获得的ERC上限为每名员工7000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. 如需进一步协助,请致电 916.721.4357. Our experienced team of Certified Public Accountants (CPA) and Tax Professionals can help you and your business take advantage of all available opportunities!




California Accounting would be pleased to get in touch to discuss your accounting and tax needs.



P 916-721-4357
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