2024年的纳税季节即将来临，是时候为报税做准备了. Whether you're a seasoned taxpayer or a first-timer, 了解关键的日期和程序将帮助你顺利地度过这个过程. Here's a guide to help you through Tax Day 2024.
When Can I Start Filing My 2023 Tax Return?
美国国税局宣布，2024年纳税季将于1月29日正式开始. 这意味着从这一天开始，国税局将开始接受和处理纳税申报表. If you're eager to get a head start, 使用税务软件可以让你在正式开始日期之前输入你的信息. 此外，你可以提前把你的税务文书交给税务专家.
雇主必须在一月底之前向雇员发送W-2和1099所得税表格. 确保你定期检查你的邮箱，收到这些重要的文件.
What's the Deadline for Filing a 2023 Tax Return with the IRS?
提交2023纳税年度联邦纳税申报表的官方截止日期是2024年4月15日星期一. 在日历上标注这个日期是很重要的，这样可以避免任何罚款或滞纳金. 勤奋地收集所有必要的文件和信息，以便准确、及时地提交报税表.
请记住，在不可预见的情况下，国税局确实提供延期. 如果你在国外服役，你可能会有额外的时间来申请.
延期纳税期限
If you find yourself needing more time to complete your tax paperwork, April 15 is also the deadline to file a tax extension with the IRS. 然而，必须注意的是，获得延期并不会改变付款截止日期. 你仍然必须按时提交你所欠的任何金额，以避免逾期罚款. 延期规定到10月完成必要的文书工作.
我什么时候能拿到退款?
For those filing electronically and expecting a refund, 美国国税局表示，通常需要21天左右的时间来处理退款. 这个时间表适用于那些选择直接存款并且没有回报问题的人.
由法律规定, 美国国税局必须等到2月中旬才能向申请劳动所得税抵免或额外儿童税收抵免的纳税人发放退款. 如果您属于这一类，使用直接存款，没有其他问题, you can anticipate receiving your refund by February 27, 2024.
State Taxes and Other Considerations
而大多数州遵循联邦政府的税收时间表, some have their own schedule. 了解你所在州提交州税的具体截止日期和要求是很重要的.
随着纳税日的临近, staying organized and informed will ensure a smooth filing process, 让你在最后期限前完成，并充分利用任何可能的退款.
UNVEILING THE TAX BREAKS FOR HOMEOWNERS
Owning a home comes with numerous responsibilities, 但它也提供了一系列税收减免，这些减免有助于获得更可观的退税. As we delve into the intricate world of homeowner tax breaks, 我们将探讨它们是如何工作的，并强调一些要点，以帮助您充分利用这些扣除和信贷.
How Do Homeowner Tax Breaks Work?
大多数对房主的税收减免都是以扣减的形式，减少你的应税收入. 通过减少你的收入中需要纳税的部分，你最终支付的税款就会减少. 在报税时, 你面临着选择标准扣除还是逐项扣除的抉择, such as charitable contributions and state taxes. To benefit from homeowner tax deductions, you'll typically need to itemize using Form 1040 Schedule A.
房主税收抵免, 另一方面, directly reduce the amount of taxes you owe, and they don't necessarily require you to itemize. 这个区别是至关重要的, 因为它为房主提供了各种途径来优化他们的税收状况.
Exploring Key Homeowner Tax Breaks
按揭利息扣除
对房主来说，最重要的税收减免之一是抵押贷款利息的扣除. 通过分项列出，你可以通过支付抵押贷款的利息来减少应税收入.
扣除按揭积分
抵押贷款积分，提前支付以降低抵押贷款利率，也可以免税. This deduction can lead to additional savings for homeowners.
新的房主税收抵免
首次购房者可能有资格获得与抵押贷款利息支付相关的税收抵免, 在房屋所有权的最初几年提供大量的经济利益.
物业税扣除
Homeowners can deduct property taxes paid on their primary residence, offering relief from the burden of local property taxes. However, there is a cap on the amount that can be deducted.
家庭办公费用
如果你是个体户，你可以扣除与家庭办公室相关的费用. 这包括你的一部分水电费、保险费和抵押贷款利息.
Electric Car Charging Station Credit
在家里安装电动汽车充电站可能使你有资格获得30%的税收抵免, promoting eco-friendly practices.
Energy-Efficiency Tax Credits
In 2024, energy-efficient improvements may yield more significant tax credits, 鼓励房主投资环保升级.
Home Equity Loan Interest Deduction
Interest paid on home equity loans may also be tax-deductible, providing relief for those leveraging their home equity.
Including Improvements in Cost Basis
当你卖房子的时候, 包括成本基础的所有改进可以减少你的资本利得税.
Tax Deduction for Home Sales
出售您的主要住所可能使您有资格获得大量的税收减免, further incentivizing homeownership.
Home Improvements for Medical Needs
某些因医疗原因而进行的家庭装修可能是免税的, providing assistance for necessary modifications.
Home Expenses That Aren't Tax Deductible
Despite the array of tax breaks available, some home-related expenses cannot be deducted from your income. These include your down payment, mortgage payments toward the loan principal, 公用事业费用, 房屋保险, 打扫屋子, 草坪维护, and any depreciation of your home's value.
Remember, everyone's tax situation is unique. 在做出重大税务决定之前，建议咨询税务专家. They can guide you through federal and state tax laws, helping you make informed choices on your tax benefits. As you navigate the complexities of homeowner tax breaks, 抓住机会，努力提高你的财务状况.
2023税级
你按收入的百分比纳税，纳税等级被称为税级. 随着你收入的增加，下一层收入的税率也会更高. 当你的收入跃升到一个更高的税级时，你不必为你的全部收入支付更高的税率. 你只需要为新税级的部分支付更高的税率.
2023 tax rates for a single taxpayer (taxes filed in 2024)
For a single taxpayer, the rates are:
税率 |
单 |
已婚人士共同报税 |
已婚人士分开报税 |
户主 |
| 10% | $0 to $11,000 | $0 to $22,000 | $0 to $11,000 | $0 to $15,700 |
| 12% | $11,001 to $44,725 | $22,001 to $89,450 | $11,001 to $44,725 | $15,701 to $59,850 |
| 22% | $44,726 to $95,375 | $89,451 to $190,750 | $44,726 to $95,375 | $59,851 to $95,350 |
| 24% | $95,376 to $182,100 | $190,751 to $364,200 | $95,376 to $182,100 | $95,351 to $182,100 |
| 32% | $182,101 to $231,250 | $364,201 to $462,500 | $182,101 to $231,250 | $182,101 to $231,250 |
| 35% | $231,251 to $578,125 | $462,501 to $693,750 | $231,251 to $346,875 | $231,251 to $578,100 |
| 37% | 578,126美元或更多 | 693,751美元或更多 | 346,876美元或更多 | 578,101美元或更多 |
| 资料来源:美国国税局 | ||||
2025年的变化
来自美国国税局:“下面描述的2024纳税年度调整通常适用于2025年提交的所得税申报表. 大多数纳税人最感兴趣的2024纳税年度的税收项目包括以下金额:
- 已婚夫妇共同申报2024纳税年度的标准扣除额增至29美元,200, 增加1美元,从2023年纳税年度起，500美元. For single taxpayers and married individuals filing separately, the standard deduction rises to $14,2024年600美元, an increase of $750 from 2023; and for heads of households, the standard deduction will be $21,2024纳税年度为900美元, 增加1美元,100 from the amount for tax year 2023.
- Marginal rates: 2024纳税年度, 对于收入超过609美元的个人单一纳税人，最高税率仍为37%,350 ($731,200 for married couples filing jointly).
其他费率为:
收入超过243,725美元的35%(已婚夫妇共同申报487,450美元)
收入超过191,950美元的占32%(已婚夫妇共同申报383,900美元)
收入超过100,525美元的占24%(已婚夫妇共同申报的收入为201,050美元)
收入超过47,150美元的占22%(已婚夫妇共同申报的为94,300美元)
收入超过11,600美元的为12%(已婚夫妇共同申报的为23,200美元)
对于收入11美元的单身人士，最低税率为10%,600美元以下(约合23美元),200 for married couples filing jointly).
- The Alternative Minimum Tax exemption amount for tax year 2024 is $85,700 and begins to phase out at $609,350 ($133,已婚夫妇共同申请，免税额从1美元开始逐步取消，为300美元,218,700). 进行比较, the 2023 exemption amount was $81,300 and began to phase out at $578,150 ($126,对于共同申请的已婚夫妇，他们的免税额从1美元开始逐步取消,156,300).
- The tax year 2024 maximum Earned Income Tax Credit amount is $7,有三个或三个以上符合条件的子女的合格纳税人, 从7美元起增加,2023纳税年度为430美元. 收入程序包含一个表，提供其他类别的最高EITC金额, income thresholds and phase-outs.
- 2024纳税年度, 合资格交通附带福利的每月限额和合资格停车的每月限额增加到315美元, 增加1美元5 from the limit for 2023.
For the taxable years beginning in 2024, 雇员因健康灵活支出安排缴款而减薪的美元限额增加到3美元,200. For cafeteria plans that permit the carryover of unused amounts, the maximum carryover amount is $640, an increase of $30 from taxable years beginning in 2023.
金融专业人士可以在指导个人做出明智的战略决策方面发挥关键作用, 可能会特别强调税务规划和准备. 随着金融格局的不断演变，税收法规变得越来越复杂, 一位知识渊博的金融专业人士的指导变得不可或缺. Your financial professional serves as a beacon of financial wisdom, 帮助您在错综复杂的税务规划迷宫中导航，以改善您的财务状况为总体目标.
在税务规划和准备的关键阶段，你的财务专家可以证明他们的价值. 随着新年的到来, 个人有机会重新评估自己的财务状况, evaluate potential tax liabilities, and implement strategies aimed at minimizing tax burdens. 在这种情况下, a financial professional can become a valued partner, offering insights into the ever-changing tax code, identifying relevant deductions, 并设计定制的方法来帮助客户充分利用可用的信用和豁免.
Beyond the tactical aspects of tax planning, 金融专业人士可能会对培养安全感和自信心做出重大贡献. In an era marked by financial uncertainties, 拥有一位经验丰富的金融专业人士可能会让人确信，金融决策是在勤奋和远见的基础上做出的. 你的财务专家的角色可能不仅仅是被动的措施，而是根据你的独特情况和长期目标积极地制定一个财务策略. 通过他们的专业知识, 你的财务专家不仅可以帮助你解决复杂的税务问题，还可以帮助你规划一条通往金融繁荣和稳定的道路.
Request a complimentary consultation, either in-person or virtually, with a Financial Advisor at 元素财富管理.
The information contained in this newsletter is for general use, and while we believe all information to be reliable and accurate, 重要的是要记住，个人情况可能完全不同. 所提供的信息并非书面或意图作为税务或法律建议，也不能作为避免任何联邦税务处罚的依据. 鼓励个人向自己的税务或法律顾问寻求建议. 本通讯由马萨诸塞州普利茅斯金融媒体交流中心撰写和出版. Copyright © 2023 Financial Media Exchange LLC.,. 版权所有. Distributed by Financial Media Exchange.
重要的信息披露
本材料中的内容仅供教育和一般信息，不打算为任何个人提供具体的建议或建议.
此信息不打算成为具体的个人税务建议的替代品. 我们建议您与合格的税务顾问讨论您的具体税务问题.
All information is believed to be from reliable sources; however, LPL Financial对其完整性或准确性不作任何陈述.
This article was prepared by Financial Media Exchange LLC.
跟踪# 535405