2023 報稅提醒/2023 Tax Tips -1

aillynotes 791 浏览 2023-11-30 发布

2023要結束了，也即將要開啟新一年度稅季

2023即將結束，新一年的稅季也即將展開。最近剛好花錢上了CPA進修課程，其中一堂課就是2023 Tax Tips，想想投資自己也是年度最佳消費之一，就將記下的一些2023稅務重點整理＆分享出來，報稅正確＆能合法省稅、節稅絕對是在美國工作生活的人必備技能之一。

以下內容主要都會以英文整理，畢竟真正報稅時的專有名詞、tax forms都是英文，直接用英文理解＆研究也最能達成申報正確的目的。

不過如果還是有項目覺得不太理解的，歡迎留言區詢問，我也會盡量加上簡單的中文註解來增進理解與應用。

Standard Deduction for 203

Single $13,850

Married Filing Jointly（MFJ） $27,700

Age over 65：$13,850+1,850=15,700

Tax Rates

2023適用的income threshold跟tax rate如下：

Medical bills

Medical expenses can be deducted in 2023 for medical expenses exceeding 7.5 percent of adjusted gross income Adjusted estate taxes.

Estates worth up to $12.92 million per person are exempt from the federal estate tax in 2023

This means that married couples with estates worth up to $25.84 million will not be affected by the federal estate tax. These numbers are increased for inflation each year.

Standard Mileage Rate

For 2023, the standard mileage rate for all business travel is 65.5 cents per mile. Use of a personal vehicle for charitable purposes remains at 14 cents per mile.

SECURE ACT 2.0

The SECURE Act 2.0 was signed into law on December 29, 2022. The Act builds on the SECURE Act of 2019. The three goals of the Act are to increase individual retirement savings, simplify and clarify the retirement plan rules, and lower the employer cost of setting up a retirement plan.

Form 4868

Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, provides an automatic 6-month extension.

Filing Status

on the last day of the tax year, is a taxpayer’s filing status as either married or unmarried determined

Estimated Tax

Estimated tax is the method used to pay tax on income that is not subject to withholding.

Money market funds

Generally, amounts you receive from money market funds should be reported as dividends, not as interest.

U.S. SAVINGS BONDS

Interest income from Treasury bills, notes, and bonds is subject to federal income tax, but is exempt from all state and local income taxes.

Accrual method taxpayers：If you use an accrual method of accounting, you must report interest on U.S. savings bonds each year as it accrues. You cannot postpone reporting interest until you receive it or the bonds mature.

Cash method taxpayers：If you use the cash method of accounting, as most individual taxpayers do, you generally report the interest on U.S. savings bonds when you receive it.

401K

The elective deferral limit for employees who participate in 401(k), 403(b), or 457(b) plans is $22,500 in 2023. The catch-up contribution remains at $7,500 for those age 50 and over for 2023.

Rollovers (Retiremnet Plans）

You generally must complete the rollover of an eligible distribution paid to you by the 60th day following the day on which you receive the distribution from your employer’s plan.