类别: Taxation-Individuals

Serving as the fiduciary of a trust or estate requires specialized knowledge, 组织技能, 时间和细致的注意财务细节. Individuals and corporate entities who serve in this role are also legally bound to follow a series of basic principles governing the decisions of fiduciaries including an expectation to act with reasonable care (called the duty of care), acting solely on behalf of the beneficiaries of the trust or estate (the duty of loyalty) and remaining impartial in serving… 阅读更多›

Many types of trusts are created with a similar goal in mind: to protect assets and the income they generate from a higher tax rate, 债权人或其他负债. A grantor trust is an example of a trust that lets the the holder (the grantor) protect the assets placed in trust by paying the tax liability on his/her personal 1040 return rather than deferring the tax liability to the trust and thereby cutting the amount ultimately paid out to the… 阅读更多›

虽然在某些年份，报税是一个顺利的过程, significant life transitions can be counted upon to complicate your tax situation eventually. This article won’t delve deeply into each transition—other articles on our website (e.g. 关于离婚)提供每个转变的更多细节. But 老葡京手机app would like to offer the following overview of events that may occur in the lives of many taxpayers.   This will be the first of a two-part series on life transitions and tax… 阅读更多›

这是连续第三年, the IRS has published guidance that offers some relief to taxpayers covered by the “10-year rule” for required minimum distributions (RMDs) from inherited IRAs or other defined contribution plans. But the IRS also indicated in Notice 2024-35 that forthcoming final regulations for the rule will apply for the purposes of determining RMDs from such accounts in 2025. Beneficiaries Face RMD Rule Changes The need for the latest guidance traces back to the 2019 enactment of… 阅读更多›

Navigating the financial aspects of a divorce can be hard enough without also worrying about the impact of legislation on your personal financial life. 然而，我们在这里! 2025年底, 2017年减税和就业法案(TCJA)的若干条款, 这是自20世纪80年代以来通过的最引人注目的税收立法, 计划过期. 鉴于TCJA已经存在了这么多年, 离婚或正在离婚的人可能… 阅读更多›

离婚是个挑战. Navigating both the emotional and financial complexities of a divorce can be difficult since divorce is not something a person regularly goes through. 一些有用的消息, 虽然, is that facing the impact of marital dissolution on your tax situation is something a little advance knowledge can assist with. 老葡京手机app’s divorce 财务规划 team has provided the following insights to make managing a tough situation a little easier. 更容易并不意味着容易. 你对……有什么问题吗? 阅读更多›

President Biden has released his proposed budget for the 2025 fiscal year, including numerous tax provisions affecting both businesses and individual taxpayers. While most of these provisions have little chance of coming to fruition while the U.S. 众议院仍由共和党控制, they might gain new life depending on the outcome of the November elections. Here’s an overview of the major tax proposals included in the budget. 预算提案包括许多变化。 阅读更多›

信托可以是遗产规划的一个组成部分, offering tax advantages and giving individuals the ability to distribute their assets according to their desires. An individual who holds shares in an S corporation and who is considering gifting stock as part of planning their estate may wish to carefully consider the types of trusts available. 在我们的文章, S公司股东的信托类型分析, we discussed several types of trusts that can serve as an S corporation shareholder…. 阅读更多›

An S corporation is a business structure that allows the passage of taxable income, 损失, 对股东的抵扣, thereby preventing income from being exposed to the consequences of double taxation at the corporate and individual levels. 尽管S公司享有一定的税收优惠, it also faces restrictions such as a limit on the number of shareholders – no more than 100. As part of estate planning, some individuals choose to take advantage of the availability of… 阅读更多›

Making a mistake while filing your taxes can lead to complications with the Internal Revenue Service (IRS). Some oversights or errors are easily fixed but others could have deeper consequences, 影响你的退款, 你的纳税义务，甚至导致罚款或审计. While 老葡京手机app always recommends working with a knowledgeable tax professional, 你应该时刻注意避免这些常见的错误.  You may be surprised to know the most common mistakes with tax filings, as reported by… 阅读更多›