top of page

Tax Planning for the Year End

Are you looking for some year-end tax-saving strategies? Using these tax-saving strategies before this year's end can potentially reduce your tax burden.


1. Check your year-to-date Retirement Plan Contributions

Ensure you have maximized the benefits of your employer-sponsored retirement savings plan or 401k. Check your contributions year to date with your employer.

Simply putting money into a traditional retirement account can reduce the amount of income that is subject to taxes. You receive a dollar-for-dollar tax deduction for each dollar you contribute to a traditional retirement plan. For example, someone with $100,000 in income who contributes $20,000 to a Traditional 401 (k) would only report $80,000 in taxable income. 

In 2024, you can contribute up to:

  • $23,000 to a Traditional 401K as an employee (or $30,500 if over 50 years of age)

  • $46,000 to a Solo 401K or SEP IRA as an employer (or $53,500 if over 50 years of age)

  • $7,000 to a Traditional IRA (or $8,000 if over 50 years of age)


2. Maximize Charitable Contributions

Creating large charitable contributions can be an extremely effective strategy for high-income earners looking to maximize tax deductions. Charitable donations are an itemized tax deduction. However, high-income earners may be able to increase their charitable donations with donor-advised funds or private foundations.

donor-advised fund allows you to create a large, upfront charitable tax deduction in one given year. Essentially, the fund acts as charitable savings account for charitable giving. The donor-advised fund allows them to claim those charitable donations upfront. Additionally, the donated money that goes into the fund you can be invested and grown tax-free. The IRS allows you to deduct cash donations of up to 60% of your adjusted gross income from your taxes. Therefore, individuals considering this strategy should be mindful of their donation limit.

However, the biggest tax benefit would be available for individuals with appreciated shares to donate. You may be able to avoid capital gains tax while receiving the appreciated share value as a donation. Check with your tax advisor if the 30% or 50% income limit applies depending on the organization you are donating to. 


3. Tax-Loss Harvest

Before December 31st, review your taxable investments to see if you have any capital losses to capture. For example, if you bought an investment that has not performed well or has now created a loss, you can use that as an opportunity to reduce your tax bill. 

Remember, short-term capital gains are taxed at your ordinary income bracket, which could be as high as 37%. On the other hand, long-term capital gains rates are based on more favorable rates, typically 15% or 20%, depending on your income and tax filing status.

If any of these capital losses on your investments exceed your capital gains, you may deduct up to $3,000 this year against your income and carry forward those losses more than the $3,000 limit to future years. Even though you may have experienced a loss on your investment, you can now capture that loss to reduce your taxable income.

Be aware of the Wash Sale Rule. If you sell a stock for a loss but want to re-purchase those shares, wait at least 30 calendar days to repurchase those shares. In this case, mark your calendar and create a reminder for yourself 31 days later to take another look at that stock or ETF. Remember that the Wash Sale Rule does not apply if you are locking in capital gains.


4. Fund a 529 Plan

If you have a young person in your life you would like to support you can do this and reduce your tax burden by opening and funding a  529 plan to save for their future education. 

Tax benefits vary from state to state, which means the realized tax benefit for many US residents may vary since this only reduces your applicable state income tax. For example, in Illinois, you are allowed to subtract up to $10,000 in contributions if you are single and $20,000 if you are married filing a joint return for contributions you made to the “Bright Start” program, the "College Illinois" Illinois Prepaid Tuition Trust Fund, or the "Bright Directions" program during the tax year. 

The total subtraction for contributions to college savings plans in Illinois may not exceed $10,000 for single filers and $20,000 for joint filers, even if you contributed more. In many states, 529 plan contributions must be made by December 31 to qualify for a state income tax benefit, so make sure to check the laws of your state as well.


The Bottom Line for the Ways To Reduce Taxes for High-Income Earners

There is no need to feel disheartened when a significant portion of your hard-earned income goes towards taxes.  While it’s natural to want to keep more of your money, the good news is that there are plenty of practical and legal ways to reduce your tax burden. Remember, the goal isn’t to avoid paying taxes altogether – that’s not possible or advisable. Instead, focus on making the most of the available tax breaks and deductions you’re entitled to claim. One of the best ways to do that is by working closely with a qualified tax professional.


None of the information contained herein is intended as tax or legal advice. Tax laws are subject to change. Please consult the appropriate tax professional to see how the laws apply to your situation. For a comprehensive review of your personal tax situation, always consult with tax or legal advisors.





These decisions should always be made in the context of your financial plan and personal goals. As a tax-focused financial planning firm, we strategically plan for the tax implications and walk you through our financial planning process. Feel free to contact us at www.CadencePlanningChicago.com or www.CadencePlanningLLC.com to learn more

0 views0 comments

Recent Posts

See All

Our team

コメント


bottom of page