税收2023:你可能不知道(但应该采取)的扣除

将某些税收策略与日常规划和其他机会(如慈善捐赠)结合起来，可以帮助最大限度地减少税收减免, especially in a high-tax year, says Alvina Lo, Wilmington Trust’s Chief Wealth Strategist.

以下是每年都要记住的一些税收举措，而不仅仅是2023年:

Contribute to Tax-Advantaged Accounts

Contributions made to 401(k), 403(b), 健康储蓄账户每年可以使你当年的应税收入减少数千美元. When it comes to the retirement accounts, 50岁及以上的人可以向401(k)和403(b)计划缴纳更多的钱，以弥补过去没有存更多钱的不足. Also, 2022年底国会通过的新规定将扩大未来60至64岁人群的储蓄机会. 如果你还没有向一个税收优惠的退休账户存钱, or set aside enough to earn an employer match, make this the year you start saving more for your future self.

HSAs

If you qualify for a Health Savings Account and don’t have one, 我们有必要研究一下这些计划中经常未被充分利用的诸多好处. (只要你有合格的高免赔额健康保险，你就可以开一个.) With an HSA, your contributions go into the account tax free, 所以你存入HSA的钱会减少你当年的应税收入. 这笔钱每年都会滚动，这意味着如果你不花，就不会失去它. Once it’s invested, the money in an HSA also grows tax free, 当你把钱取出来的时候——只要它是用来支付医疗费用的——你就永远不必为此纳税. Plus, 当你用HSA的钱支付日常医疗费用时, 由于这个账户的税收优惠，你最终会节省大约25%的费用.

如果你在工作期间没有把HSA里的所有资金都花在医疗费用上, the account can also serve as a supplemental retirement account. 65岁时，你可以把HSA的资金花在非医疗费用上，而不会受到惩罚. Those withdrawals, though, 会不会和401(k)养老金提款一样，按照你目前的所得税率纳税.

529 College Savings Plans

投资529大学储蓄计划对父母和祖父母(以及其他亲戚或家庭成员)来说是一个好方法, hint!留出免税的资金用于年轻一代的教育. While these accounts are designed for college expenses, the funds can also be used for children in grades K through 12, for tuition and fees of up to $10,000 per year. (The money can also be used to pay for books and supplies, computers and internet, 如果学生至少注册了半个学年，还需要支付食宿费用.)

Worried about saving too much in a 529? Don’t be. After graduation, 529 assets can be used to repay up to $10,000 in student loans for the benefit of the account holder, or any of their siblings. 你也可以将受益人改为父母，最多可偿还10美元,000 of PLUS loans, or to pay for educational expenses for siblings and other relatives. And, thanks to new federal tax law changes in 2022, up to $35,在剩余的529资产中，000美元可以滚入罗斯个人退休账户.

如果你已经准备好了解更多关于你的储蓄和投资风格——以及你可以在哪里改善你的财务状况，这样你就可以更快地实现你的更大的目标——是时候了解你的金钱类型，找出你的优点和缺点了. (因为如果有一件事比找出如何改善你的财务生活更好的话, it’s taking the steps to actually make that positive change happen!)

Check into Tax Credits

美国机会税收抵免是为符合条件的学生提供的前四年高等教育. It’s worth a maximum $2,500 per student per year – that’s 100% of the first $2,000 in qualified education expenses and another 25% of the next $2,000 in qualified education expenses. And it’s partially refundable, 也就是说，如果税收抵免使你在任何一年的税单降至零, you can receive up to 40% (or $1,000) as a tax refund. 有收入限制:你调整后的总收入必须是80美元,000 or less (for singles), and $160,000 or less (for joint filers), to receive the entire amount. There’s a phase out and if you make more than $90,000 (singles), $180,000 (joint) you’re not eligible.

Also, look into the Lifetime Learning Credit. It’s worth up to 20% of the first $10,000 of qualified educational expenses — or $2,000 per year — per family.

Consider a Home Office Tax Deduction

A few years ago, 申请家庭办公扣除的资格规则放宽，以允许更多的自雇人士申请减税. Despite the IRS change, 由于担心引发审计，许多人仍在犹豫是否要申请减税. 规则很简单:如果你没有固定的办公地点, 如果你将办公空间用于行政或管理活动，你可以申请家庭办公室扣除, even if you don’t meet clients there. 所以，如果你把餐桌当桌子用，你就不能声称你的厨房是你的, 如果空间专门用于商务，你可以使用家庭办公室. 这也适用于那些全职工作，但有一个小生意的人, gig economy) on the side that generates income.

Those who qualify can deduct portions of rent or mortgage interest, utilities and insurance, based on the part of your home used as a home office. Or, 你可以选择所谓的简化选项，即每平方英尺价值5美元的家庭办公室, up to 300 square feet, for a maximum deduction of $1,500. (请注意，在家远程工作的员工不能享受家庭办公室的扣除, this rule is meant for business owners.)

No matter which tax bracket you fall in, it’s important to have a plan in place to maximize your savings. If you feel like you could use some extra help, 考虑寻求税务专家和/或注册财务规划师的帮助.*

*CUofCO does not provide tax, legal, or investment advice. This message does not represent official tax or legal advice, 你应该经常咨询你的税务或法律顾问有关税务问题.