Megan Williams

Megan Williams

With the holidays right around the corner and the year winding down, itòòò½ÊÓƵ™s easy to get caught up in holiday shopping, get-togethers, and last-minute plans. Many taxpayers also find themselves scrambling to take advantage of last-minute tax saving opportunities before the new year. The good news is that there are still several strategies you can implement to reduce your tax burden and kick off the new year with a little extra holiday cheer.

Maximize Retirement Contributions

One of the easiest and most effective ways to reduce your taxable income and help build a stronger financial future is by contributing to retirement accounts. Pre-tax contributions made to 401(k) and 403(b) plans made before year-end are deducted from your taxable income, which in turn will offset some of your tax bill. For 2024, the contribution limit is $23,000 (or $30,500 if youòòò½ÊÓƵ™re 50 or older).

Additionally, consider making contributions to an Individual Retirement Account (IRA); the limit for this type of account in 2024 is $7,000, or $8,000 if youòòò½ÊÓƵ™re over 50. The type of IRA you choose depends on your financial situationòòò½ÊÓƵ”either a Traditional IRA or Roth IRA. Contributions to Traditional IRAs can reduce your taxable income (subject to income limitations) and defer the income tax to when you withdraw the money for retirement. Roth IRA contributions do not offer an immediate deduction on your return but allow you to make income tax-free withdrawals in retirement.

Tax-Loss Harvesting

If youòòò½ÊÓƵ™ve sold investments throughout the year and realized gains, now may be a great time to offset those gains by selling losing investments in your taxable accounts. This strategy, called tax-loss harvesting, allows you to use losses to reduce your taxable income.

For example, if you have $5,000 in gains and $3,000 in losses, you can offset the $3,000 loss, and only pay taxes on $2,000 of net gains. If your losses exceed your gains, you can deduct up to $3,000 of the remaining loss from your ordinary income. Just be mindful of the wash-sale rule, which prevents you from claiming a loss if you buy the same or substantially identical security 30 days before or after the sale.

Contribute to a Health Savings Account (HSA)

If youòòò½ÊÓƵ™re enrolled in a High Deductible Health Plan (HDHP), a Health Savings Account (HSA) is a powerful tool to reduce your taxable income. HSA contributions are tax-deductible, the funds grow tax-free, and withdrawals for qualifying medical expenses are also tax-free. In other words, an HSA offers a triple tax benefit, making it one of the best last-minute tax strategies.

In 2024, you can contribute up to $4,150 for individual coverage and $8,300 for family coverage. If youòòò½ÊÓƵ™re 55 or older, you can contribute an additional $1,000 as a catch-up contribution.

Charitable Giving

Giving to charity not only helps those in need but can also provide a significant tax break. If you itemize your deductions, charitable contributions made before year-end can reduce your taxable income. You can donate cash, goods, or even appreciated securities. Donating stocks or mutual funds that have increased in value can help you avoid capital gains taxes on those gains.

If you are 70½ or older, you may also want to consider making a Qualified Charitable Distribution (QCD) from your IRA. This allows you to donate up to $105,000 directly from your IRA to a charity without having to pay income tax on the distribution. Not only does this give you a charitable deduction, but it also counts toward your required minimum distribution (RMD).

These are just a handful of potential deductions you still have time to make use of before the end of the year. To make sure youòòò½ÊÓƵ™re taking full advantage of every opportunity, consider reaching out to your Certified Public Accountant, who can help you uncover the best strategies tailored to your unique financial situation. Wishing you very happy holidays and a prosperous New Year!

Megan Williams, CPA is a Senior Staff Accountant for Keller & Associates CPAs, PLLC