Insights

Year End Tax-Planning Checklist

As we shake off the food coma induced by turkey, yams, and cranberries, we turn to the next round of holidays.  While our focus is likely – and should be – on the traditions of family get-togethers, gifts, and yes, more food, we should not lose sight of another important one: year-end tax planning.  As a brief reminder, here is the list of topics that may be on one’s year-end planning list:

  • Tax loss harvesting.  Given the strong performance of the equity markets in the past couple of years, finding losses may be tough.  Nevertheless, it is worth scanning the portfolio for potential losses that could be harvested to reduce taxes on capital gains realized earlier in the year.
  • Satisfy RMDs.  Unless this is the first year you find yourself subject to required minimum distributions from a retirement account (in which case you could delay an RMD until 4/1/25), you have until 12/31 to satisfy the 2024 requirement.  
  • Charitable donations.  For those who typically make such donations late in the year, do not forget to make these, especially if you are an itemized deduction filer. 
  • Time tax-deductible expenses strategically.  If 2024 is an unusually high-income year, pulling forward 2025 expenses (i.e. charitable donations) could prove more valuable this year.  Conversely, if 2025 is likely to be a higher income year, pushing 2024 deductions into 2025 could produce a more favorable tax outcome.
  • Consider triggering additional income this year.  You may find yourself in an unusually low marginal tax bracket this year.  One that may not be available in future years.  In such cases, it may make sense to fill up that bracket this year to reduce future tax exposure.
  • Annual gifts.  Every taxpayer can gift up to $18,000 to an unlimited number of recipients free of gift taxes.  This is a great way for those with larger estates to limit estate tax exposure in the future.

Navigating year-end tax planning can be complex. Our team at Trifecta Capital Advisors is here to help provide you with guidance and support to make informed decisions for your unique situation. If you have any questions or would like to discuss your tax planning strategies, please don’t hesitate to contact us at 847-495-2464 or info@TrifectaCapitalAdvisors.com.