One of Harrison’s client families stands to save approximately $10,000 in taxes this year, thanks to the higher SALT break. They live in the Chicago suburbs, where property taxes are among the highest in the nation, and they earn more than $400,000, which means they incur a sizable state income-tax bill, too.This year, the full $40,000 SALT deduction is for individuals and married couples who have modified adjusted gross incomes lower than $500,000. For those making more than that, the deduction amount goes ...

Non-deductible expenses are costs that cannot be written off. These often include personal expenses, entertainment costs, and certain fines or penalties. The IRS typically divides expenses into these two categories, making it essential for owners to know which is which to stay compliant and maximize savings. Recognizing what qualifies as a legitimate business expense forms the foundation for effective tax planning and bookkeeping for any LLC owner.Not all expenses receive equal treatment under tax law. Dedu ...

The One Big Beautiful Bill Act has rewritten tax rules for millions of Americans, with many new provisions going into effect in 2026. However, some changes kick in for the 2025 tax year, and financial experts recommend being proactive now to strengthen your financial position. But figuring out which changes actually affect you — and what to do about them before Dec. 31 — isn't always simple. Here's what financial and tax advisors say you should prioritize before the clock runs out. 1. Front-load your ch ...

文章核心观点 - 临近退休时存在多个有时效性的关键财务决策窗口 若错过这些窗口或规划不当 可能导致医疗保险成本显著增加 减少保障选项 甚至造成数千美元的自付费用 [1][2][6] Medicare补充保险注册窗口 - 首次参加Medicare Part B后会进入为期六个月的Medigap开放注册期 在此期间保险公司不能拒绝承保或收取更高保费 是获得可负担的保证保障的最佳机会 [3] - 错过此一次性注册窗口可能导致更高的保费 更少的选择 甚至被拒保 [1][3] 退休账户转换与医疗保险成本 - 将税前退休账户转换为罗斯IRA可能引发IRMAA 从而增加Medicare Part B和Part D的保费 [4] - 由于IRMAA使用两年前的收入数据 在63岁进行大额转换可能导致65岁时医疗保险费用意外增加 [4] 医疗与牙科治疗规划 - Medicare通常不涵盖牙科治疗 且许多独立牙科计划有等待期 补牙可达6个月 牙冠等更复杂治疗可达一年 [5] - 若需重大牙科治疗或计划性手术 在离开雇主保险前进行处理可能更便宜 可节省数千美元自付费用 [5] 雇主支付与收入门槛管理 - 来自未使用假期或病假的一次性支付可能无意中将收入推高超过IRMAA门槛 从而增加医疗保险成本 [6] - 若有大量带薪休假余额 应考虑将支付分散到多个纳税年度以管理收入水平 [6]

税务策略分析 - 65岁纳税人处于35%高收入税率区间且不愿增加当前税负 考虑从罗斯IRA提取3万美元家庭项目资金以避免资本利得税 [1][4] - 罗斯IRA提取无即时税务影响（年龄超过59.5岁） 但需综合评估长期税务规划影响 包括未来税率变化风险 [2][4][5] - 应税经纪账户资本利得税率为15%或20% 具体取决于纳税申报状态和实际收入水平 [4] 账户选择评估 - 若未接近35%税率区间顶部且适用15%资本利得税率 使用经纪账户提取可能更合理 因当前收入可支撑税负 [7] - 需审查经纪账户持仓明细 利用2022年市场波动带来的税收损失收割机会 通过出售贬值资产抵消资本利得 [7][8] - 部分持仓价值可能低于原始成本基础 实现亏损可降低整体税单 [8] 继承规划因素 - 子女经济状况良好 无需将罗斯IRA作为未来继承资产考虑 [1]