Samuel Corum/Getty Moneywise and Yahoo Finance LLC may earn commission or revenue through links in the content below. We adhere to strict standards of editorial integrity to help you make decisions with confidence. Some or all links contained within this article are paid links. When President Trump’s “big, beautiful” bill passed over the summer, it introduced a much higher limit on the federal deduction for SALT (state and local taxes), from $10,000 to $40,000. The limit will increase by 1% yearly until ...

Americans, particularly the affluent, are set to receive larger tax refunds or smaller tax bills when they file in 2026, because of President Donald Trump’s tax and spending package passed in July, an economist said. Total taxpayer savings could amount to an additional $50 billion because the IRS has yet to update its withholding tables to account for new provisions retroactive to the start of 2025, Oxford lead economist Nancy Vanden Houten said in a report this week. The only way taxpayers can benefit f ...

法案核心影响 - 一项重大法案的通过将显著改变退休人员的税收环境 影响范围包括州和地方税抵扣 罗斯账户转换策略以及遗产规划 [1] - 该法案的影响远超简单的税率调整 形成了一个包含逐步取消机制 抵扣项和策略规划机会的复杂网络 [2] 专业税务规划建议 - 专家建议在年底前尽早与合格的注册会计师会面 以避免报税季的专业人士资源紧张 [3] - 税务规划需要高度严谨 应使用专业软件而非电子表格 因为各税务条款间相互关联 牵一发而动全身 [3] 州和地方税抵扣规则变化 - 州和地方税抵扣上限从去年的1万美元大幅提升至今年的4万美元 但需要谨慎规划以避免各年度抵扣额波动过大 [4] - 针对高收入者设有逐步取消机制 当收入超过50万美元时 4万美元的抵扣上限开始缩减 至60万美元收入时回落至1万美元 [4] - 收入从50万美元增至60万美元的过程中 由于失去3万美元的抵扣额 实际收入增长将达到13万美元 因此建议将收入控制在50万美元以下 [5] 标准抵扣与逐项抵扣策略 - 标准抵扣额因与通胀挂钩而持续上升 预计2026年夫妻联合报税的标准抵扣额将升至约32200美元 高于2025年的31500美元 [5] - 专家建议大多数退休人员考虑采用逐项抵扣的集中策略 以应对标准抵扣额上升的情况 [5]