2025 税率 OBBB Update

The One Big Beautiful Bill Act (OBBBA) made nearly all of the TCJA’s temporary provisions permanent, introduced an assortment of new tax breaks, repealed most of the clean energy credits, and made numerous other tax changes.

This article recaps the new law’s key provisions for individuals with an emphasis on new tax breaks and planning opportunities. It also discusses other year-end considerations and actions that may help reduce a client’s 2025 tax bill.
 

New Tax Breaks and Other Key Changes

The following is a rundown of the OBBBA’s new tax breaks and other key changes affecting individuals.

Increased SALT Limit

The biggest break for individuals in the OBBBA isn’t new, but it’s greatly expanded. The limit on the state and local tax deduction has been increased from $10,000 to $40,000 ($20,000 for MFS). The $30,000 increase in the deduction limit starts phasing out for MAGI above $500,000 ($250,000 for MFS).

Deduction for Car Loan Interest

The OBBBA provides a new deduction of up to $10,000 for interest on car loans taken out after 2024 for the purchase of new personal use vehicles assembled in the U.S. that meet certain requirements. The deduction is allowed through 2028 and begins to phase out for AGI above $100,000 ($200,000 for joint returns). The deduction is available regardless of whether the taxpayer itemizes or takes the standard deduction.

To determine any vehicle’s assembly location, go to https://vpic.nhtsa.dot.gov/decoder/ and put in the vehicle’s VIN and model year. The last item under “Other Information” is the final assembly plant’s location.

Deduction for Tip Income

The OBBBA provides a new deduction of up to $25,000 for tips received by an individual in an occupation which customarily and regularly receives tips. The deduction is allowed for both employees and independent contractors. The deduction begins to phase out for AGI above $150,000 ($300,000 for joint returns). The deduction is allowed through 2028, and is available regardless of whether the taxpayer itemizes or takes the standard deduction.

Deduction for Overtime Pay

The OBBBA allows taxpayers to deduct up to $12,500 ($25,000 on joint returns) for qualified overtime pay. The deduction begins to phase out for AGI above $150,000 ($300,000 for joint returns). The deduction is allowed through 2028, and is available regardless of whether the taxpayer itemizes or takes the standard deduction.

Deduction for Seniors

The OBBBA added a new $6,000 per person deduction for all individuals who have reached age 65 before the end of the tax year. The deduction works the way personal exemptions did pre-TCJA. In fact, it was implemented as a personal exemption under Code Sec. 151(d)(5). The requirements for claiming it consist of providing the taxpayer’s SSN and filing a joint return, if the taxpayer is married. The senior deduction begins to phase out for AGI above $75,000 ($150,000 for joint returns).

Charitable Contribution Deduction for Non-Itemizers

The charitable contribution deduction for non-itemizers isn’t available until 2026, but it may factor into 2025 year-end planning for some clients. The maximum deduction is $1,000 ($2,000 for joint returns). Eligible contributions must be made in cash (i.e., cash, check, credit/debit card, gift card) to a public charity. There is no phase out for this deduction.

0.5% Charitable Contributions Floor for Itemizers

Starting in 2026, the OBBBA imposes a 0.5-percent floor on charitable contributions for individuals who elect to itemize. Specifically, the amount of deductible charitable contributions for a tax year is reduced by 0.5 percent of the taxpayer’s AGI.

Itemized Deduction for Educator Expenses

Effective for 2026, the OBBBA provides a new itemized deduction for educator expenses. This deduction for K-12 teachers is a complement the longstanding $300 ($350 after 2025) above-the-line deduction for classroom expenses. There are two key differences between the above-the-line deduction and the new itemized deduction: (1) there is no limit on the amount of the itemized deduction; and (2) educator expenses of interscholastic sports administrators and coaches are allowed, and “nonathletic supplies for courses of instruction in health or physical education” are allowed as eligible expenses. There is no phase out for this deduction.

Mortgage Insurance Premiums

Beginning in 2026, mortgage insurance premiums on acquisition indebtedness are deductible as interest on acquisition indebtedness. The deduction is phased out for AGI above $100,000 ($50,000 for married filing separately). There’s no planning opportunity for this tax break, but it’s good news for clients who qualify.

Expiring Clean Energy Credits

The new and used clean vehicle credits expired on September 30, 2025, but the residential clean energy credit and the energy efficient home improvement credit are available through December 31, 2025.

Section 529 Plan Enhancements

The OBBBA brought plenty of good news for present and future 529 plan owners. Effective July 5, 2025, taxpayers can withdraw funds for a wide range of K-12 expenses (as opposed to being able to only use plan funds for K-12 tuition under prior law). Beginning in 2026, the limit of withdrawals for K-12 expenses doubles, from $10,000 to $20,000.

Distributions can also now be used for post-secondary credentialing expenses, a broad new category that includes vocational training and licensing programs, continuing education (where required to maintain a credential), fees for licensing and certification exams, and many other postsecondary educational expenses that fall outside the realm of traditional higher education.

Trump Accounts

Trump accounts are essentially non-deductible IRAs for children that will transform into traditional IRAs when the beneficiary reaches age 18. These accounts cannot accept contributions until July 4, 2026. There is no guidance yet on how parents can set up the accounts for their children. Accounts can accept an aggregate of $5,000 in contributions annually from parents and other individuals. There are several provisions that allow employers, nonprofits, and government entities to make contributions that are not counted toward the annual limit. Funds in a Trump account grow tax-free and must be invested in S&P index funds or similar equity index funds.
 

Other Year-End Tax Considerations

Individual Tax Brackets for 2025

The OBBBA made permanent the modified federal income tax bracket schedule and lower tax rates created by the Tax Cuts and Jobs Act (TCJA). For 2025 and 2026 the thresholds for the top tax rate of 37 percent are as follows:

Net Investment Income Tax. High-income taxpayers are also subject to the 3.8 percent net investment income tax (NIIT) on the lesser of net investment income or the excess of modified adjusted gross income over the following threshold amounts: $250,000 for MFJ or surviving spouse, $125,000 for MFS, and $200,000 in all others. These amounts are not adjusted for inflation.

Standard Deduction versus Itemized Deductions

The OBBBA makes permanent the nearly doubled standard deduction created by the TCJA, and increased the previously announced standard deduction amounts for 2025 by 5% across the board. Standard deduction amounts for 2025 and 2026 are as follows:

Additional amounts for taxpayers who are 65 or older or blind for 2025 are $1,600 for MFS and surviving spouses and $2,000 for all others. The corresponding amounts for 2026 are $1,650 and $2,050.

It’s important to determine whether it makes sense for a client to itemize deductions as there are steps that can be taken which will give a taxpayer enough deductions to itemize. Consideration should be given to paying certain deductible amounts (such as medical and charitable expenses) in 2025 rather than 2026 to the extent possible, or vice versa. In essence, determine whether bunching deductions in one year and taking the standard deduction in alternate years can provide a net-tax benefit over the two-year period.

Income, Deductions, and Exclusions

State and Local Taxes. The following taxes can be claimed as itemized deductions:

– state and local income taxes;

– property taxes on real estate;

– personal property taxes (typically on motor vehicles); and

– sales taxes, but only as an alternative to deducting state and local income taxes.

The deduction for sales taxes can be based on either records of the actual sales taxes paid during the year or based on tables provided by the IRS.

Motor vehicle taxes or fees must be based on the value of a vehicle to be deductible. Taxes and fees based on weight, model year, and/or horsepower are not deductible. But taxes or fees that are partly based on value and partly based on other criteria may qualify in part.

As mentioned previously, for 2025, the SALT cap is $40,000 (an increase of $30,000 over the old limit). The enhanced SALT cap is phased back down to the old $10,000 limit by 30 percent by the excess of the taxpayer’s modified adjusted gross income (MAGI) over a specified threshold. Both the cap and the phasedown threshold are increased by 1 percent annually for years after 2025. The cap and phasedown thresholds for 2025 through 2030 are as follows:

                 MAGI

Medical Expenses. For 2025, medical expenses are deductible as an itemized deduction to the extent they exceed 7.5 percent of AGI. To be deductible, medical care expenses must be primarily to alleviate or prevent a physical or mental disability or illness. They don’t include expenses that are merely beneficial to general health, such as vitamins or a vacation. Deductible expenses include the premiums a client pays for insurance that covers the expenses of medical care, and the amounts paid for transportation to get medical care. Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract.

As discussed previously, shifting medical expenses between tax years is one of the best ways to ensure that a taxpayer can itemize in at least one of the tax years.

Charitable Contributions. Charitable contributions are highly useful for year-end tax planning because the client has great control over both the amount and the timing or his or her contributions. Many people, however, feel strongly about contributing the same amounts every year or making contributions during the holiday season or at other specific times that are meaningful to them. So using the timing of charitable contributions as a tax planning tool is not appropriate for every client.

2026 Change Alert. For a discussion of the charitable contribution deduction for non-itemizers and the 0.5 floor for itemizers – both new for 2026 – see the section on new tax breaks and key changes above.

Donating Appreciated Assets. Clients can maximize the tax benefit of making a charitable contribution by donating appreciated assets, such as stock, instead of cash. Doing so generally allows the client to deduct the fair market value of the asset while also avoiding the capital gains tax that would otherwise be due if he or she sold the asset. The more highly appreciated the asset, the better this strategy works.

Charitable Contributions Directly from an IRA. A special provision allows taxpayers age 70 1/2 and older to make a charitable contribution of up to $108,000 directly from their IRAs to a charity. The SECURE 2.0 Act expanded this provision to allow such taxpayers to make a one-time, $54,000 distribution to a “split-interest entity” (i.e., a charitable gift annuity, charitable remainder unitrust, or charitable remainder annuity trust).

Making a charitable contribution directly from an IRA has several benefits. First, a taxpayer who takes the standard deduction can benefit from this rule because it delivers its tax benefit by allowing a taxpayer to exclude the IRA distribution from income, not via a charitable contribution deduction. Second, by making a contribution directly to a charity, the donation counts towards the taxpayer’s required minimum distribution. Finally, because the distribution is not included in AGI, the taxpayer is in a better position to take medical expense deductions (lower AGI floor), may be able to shield more social security income from income tax, and, for higher income taxpayers, possibly shield investment income from the 3.8 percent NIIT.

Mortgage Interest Deduction. For clients who sold their principal residence during the year and acquired a new principal residence, the mortgage interest deduction may be limited. For mortgages of more than $750,000 obtained after December 15, 2017, the deduction is limited to the portion of the interest allocable to $750,000 ($375,000 in the case of married taxpayers filing separately). For a mortgage on a principal residence acquired before December 16, 2017, the limitation applies to mortgages of $1,000,000 ($500,000 in the case of married taxpayers filing separately) or less. However, for clients operating a business from home, an allocable portion of the mortgage interest is not subject to these limitations.

Deductions for Interest on Home Equity Debt. Interest on home equity debt may be deductible where a client used that debt to buy, build, or substantially improve his or her home. For example, interest on a home equity loan used to build an addition is typically deductible, while interest on the same loan used to pay personal expenses, such as credit card debt, is not. Thus, it’s important to document the portion of the debt for which an interest deduction is taken.

Student Loan Interest. Interest on qualifying educations loan interest loans of up to $2,500 is deductible above-the-line. In 2025, the deduction is phased out for AGI above $85,000 ($170,000 for married filing jointly).

Deduction for Eligible Teacher Expenses. A deduction from gross income is available for eligible teacher expenses of up to $300 paid during 2025 ($350 for 2026). If spouses are filing jointly and both are eligible educators, the maximum deduction on the joint return is $600 ($700 for 2026). However, neither spouse can deduct more than the individual limit.

Gain on the Sale of a Principal Residence. If a client sold his or her home this year, up to $250,000 ($500,000 for married filing jointly) of the gain on the sale is excludible from income if the home was the taxpayer’s principal residence for at least two of the five years preceding the sale. However, the amount of the excluded gain may be reduced if part of the home was rented out or used for business purposes. Generally, a loss on the sale of a home is not deductible. But again, if a portion of the home was rented or was otherwise used for business, the loss attributable to that portion of the home is deductible.

Tax Credits

In addition to the expiring clean energy credits discussed above, tax credits available to individuals for 2025 include:

Child tax credit. Maximum credit for 2025 is $2,200 per qualifying child.

Earned income credit. Maximum credit for 2025 is $8,231 (for three or more children).

Dependent care credit. Maximum credit for 2025 is $2,100 (for two or more children). Maximum credit increases to $3,000 in 2026 (OBBBA change).

Premium tax credit. Available to all taxpayers who purchase health insurance through an ACA exchange in 2025. Beginning in 2026, individuals with incomes exceeding 400 percent of the poverty level will not be eligible for the credit.

American opportunity tax credit. Maximum credit for 2025 is $2,500 per eligible student.

Lifetime learning credit. Maximum credit for 2025 is $2,000.

Retirement savings credit. Also known as the Saver’s Credit; Maximum credit for 2025 is $1,000.

Retirement Plans, HSAs, and FSAs

Retirement Plans. Most clients can reduce their tax bill significantly by maxing out their contributions to a qualified retirement plan, if they can afford to do so. If the client’s employer has a 401(k) plan and the client is under age 50, they can defer up to $23,500 of income into that plan for 2025. Catch-up contributions of $7,500 are allowed for individuals 50 or over, and “super” catch-up contributions of $11,250 are allowed for individuals who are 60, 61, 62, or 63.

For a SIMPLE 401(k), the maximum pre-tax contribution for 2025 is $16,500. That amount increases to $20,000 for individuals 50 or older and $21,750 for individuals who are 60, 61, 62, or 63.

The maximum IRA deductible contribution for 2025 is $7,000 and that amount increases to $8,000 for individuals 50 or over. Often overlooked, spousal IRA contribution rules allow a spouse who does not have enough taxable compensation to make a maximum IRA contribution to use a portion of the other spouse’s taxable compensation in calculating his or her own allowable contribution for the year.

Practice Aid: See Client Letter: Spousal IRA Contribution Limitsfor a sample client letter explaining the benefits of spousal IRAs.

Health Savings Accounts. Practitioners should consider whether it might be advantageous for a client, who has not already done so, to contribute to a health saving account (HSA) if he or she does not already have one. These tax-advantaged accounts can help an individual who has a high-deductible health plan (HDHPs) pay for medical expenses. Amounts contributed to an HSA are deductible in computing adjusted gross income. These contributions are deductible whether the client is itemizing deductions or not. Distributions from an HSA are tax free to the extent they are used to pay for qualified medical expenses (i.e., medical, dental, and vision expenses). For 2025, the annual contribution limits are $4,300 for an individual with self-only coverage and $8,550 for an individual with family coverage.

Flexible Spending Accounts. If a client works for an employer who offers a Flexible Spending Account (FSA), and the client has not already signed up for an FSA account, it’s worth encouraging the client to do so. This will allow him or her to pay medical and dental bills with pre-tax money. And the FSA can be used to pay qualified expenses even if the employer or employee haven’t yet placed the funds in the account. While FSA funds can be used to pay deductibles and copayments, they cannot be used for insurance premiums. The maximum amount that can be set aside in 2025 is $3,300. If the cafeteria plan permits the carryover of unused amounts, the maximum carryover amount is $660.

《“一揽子美好”法案》(OBBBA) 几乎将《减税与就业法案》(TCJA) 所有的临时条款永久化，引入了一系列新的税收优惠，废除了大部分清洁能源抵免，并进行了许多其他税收变更。

本文概述了新法的关键个人条款，重点关注新的税收优惠和规划机会。文章还讨论了其他年终考量因素和可能有助于减少客户 2025 年税单的行动。

新的税收优惠及其他关键变更

以下是 OBBBA 中影响个人的新税收优惠和其他关键变更的简要介绍。

提高州和地方税 (SALT) 扣除上限

OBBBA 中对个人最大的优惠并非全新，而是大幅扩展了。州和地方税 (SALT) 扣除上限已从 10,000 美元提高到 40,000 美元（已婚单独申报者 (MFS) 为 20,000 美元）。对于修正后调整总收入 (MAGI) 超过 500,000 美元（已婚单独申报者为 250,000 美元）的纳税人，这 30,000 美元的扣除上限增额将开始逐步取消。

汽车贷款利息扣除

OBBBA 提供了一项新扣除，最高可达 10,000 美元，适用于 2024 年后为购买在美国组装且符合特定要求的全新个人用途车辆所获得的汽车贷款利息。该扣除有效期至 2028 年，并在调整后总收入 (AGI) 超过 100,000 美元（联合申报为 200,000 美元）时开始逐步取消。无论纳税人是逐项扣除还是使用标准扣除，均可享受此项扣除。

要确定任何车辆的组装地点，请访问 https://vpic.nhtsa.dot.gov/decoder/ 并输入车辆的车辆识别码 (VIN) 和车型年份。“其他信息” (Other Information) 下的最后一项即为最终组装厂的地点。

小费收入扣除

OBBBA 为从事惯常并定期收到小费职业的个人提供最高 25,000 美元的小费收入新扣除。雇员和独立承包商均可享受此扣除。该扣除在 AGI 超过 150,000 美元（联合申报为 300,000 美元）时开始逐步取消。此扣除有效期至 2028 年，无论纳税人是逐项扣除还是使用标准扣除，均可享受。

加班费扣除

OBBBA 允许纳税人为合格的加班费扣除最高 12,500 美元（联合申报为 25,000 美元）。该扣除在 AGI 超过 150,000 美元（联合申报为 300,000 美元）时开始逐步取消。此扣除有效期至 2028 年，无论纳税人是逐项扣除还是使用标准扣除，均可享受。

老年人扣除

OBBBA 为在纳税年度结束前已年满 65 岁的所有个人增加了一项每人 6,000 美元的新扣除。该扣除的运作方式与 TCJA 之前的个人豁免 (personal exemption) 相同。实际上，它是根据《法典》第 151(d)(5) 条作为个人豁免来实施的。申请该扣除的要求包括提供纳税人的社会安全号码 (SSN)，并且如果纳税人已婚，则需进行联合申报。老年人扣除在 AGI 超过 75,000 美元（联合申报为 150,000 美元）时开始逐步取消。

非逐项扣除者的慈善捐款扣除

非逐项扣除者的慈善捐款扣除直到 2026 年才可用，但它可能会成为一些客户 2025 年年终规划的考虑因素。最高扣除额为 1,000 美元（联合申报为 2,000 美元）。合格的捐款必须以现金形式（即现金、支票、信用卡/借记卡、礼品卡）捐给公共慈善机构。此项扣除没有逐步取消的限制。

逐项扣除者的 0.5% 慈善捐款门槛

从 2026 年开始，OBBBA 对选择逐项扣除的个人设定了 0.5% 的慈善捐款门槛。具体而言，一个纳税年度的可扣除慈善捐款金额将减少纳税人 AGI 的 0.5%。

教育工作者费用的逐项扣除

自 2026 年起，OBBBA 为教育工作者费用提供一项新的逐项扣除。这项针对 K-12 教师的扣除是对长期以来 300 美元（2025 年后为 350 美元）课堂费用“线上”扣除 (above-the-line deduction) 的补充。这项“线上”扣除和新的逐项扣除之间有两个关键区别：(1) 逐项扣除的金额没有限制；(2) 允许扣除校际体育管理人员和教练的教育费用，并且“健康或体育教育课程的非运动用品”被视为合格费用。此项扣除没有逐步取消的限制。

抵押贷款保险费

从 2026 年开始，购房负债的抵押贷款保险费可作为购房负债利息进行扣除。该扣除在 AGI 超过 100,000 美元（已婚单独申报为 50,000 美元）时逐步取消。这项税收优惠没有规划机会，但对符合条件的客户来说是个好消息。

即将到期的清洁能源抵免

新能源和二手清洁车辆抵免已于 2025 年 9 月 30 日到期，但住宅清洁能源抵免和节能住宅装修抵免的有效期将持续到 2025 年 12 月 31 日。

529 计划的增强功能

OBBBA 为当前和未来的 529 计划所有者带来了许多好消息。自 2025 年 7 月 5 日起，纳税人可以为各种 K-12 费用提取资金（而根据旧法，计划资金只能用于 K-12 的学费）。从 2026 年开始，K-12 费用的提取上限翻倍，从 10,000 美元增至 20,000 美元。

分配款现在还可用于“高中后证书费用”，这是一个广泛的新类别，包括职业培训和许可项目、继续教育（为保持证书所必需的）、许可和认证考试费，以及许多其他不属于传统高等教育范畴的高中后教育费用。

特朗普账户 (Trump Accounts)

特朗普账户本质上是为儿童设立的不可扣除的 IRA (个人退休账户)，在受益人年满 18 岁时将转换为传统 IRA。这些账户直到 2026 年 7 月 4 日才能接受供款。目前尚无关于父母如何为孩子设立这些账户的指南。账户每年可接受来自父母和其他个人的总计 5,000 美元的供款。有几项条款允许雇主、非营利组织和政府实体提供不计入年度限额的供款。特朗普账户中的资金可免税增长，并且必须投资于标普指数基金或类似的股票指数基金。

其他年终税务考量

2025 年个人所得税税率表

OBBBA 将《减税与就业法案》(TCJA) 创造的修改后联邦所得税税率表和较低税率永久化。2025 年和 2026 年，37% 最高税率的门槛如下：

净投资收入税。高收入纳税人还需缴纳 3.8% 的净投资收入税 (NIIT)，征税基础是其净投资收入或其修正后调整总收入 (MAGI) 超过以下门槛金额的部分（以较低者为准）：已婚合并申报 (MFJ) 或在世配偶 (SS) 为 250,000 美元，已婚单独申报 (MFS) 为 125,000 美元，所有其他情况为 200,000 美元。这些金额不随通货膨胀调整。

标准扣除 vs. 逐项扣除

OBBBA 将 TCJA 创造的近乎翻倍的标准扣除永久化，并将先前宣布的 2025 年标准扣除金额全面上调了 5%。2025 年和 2026 年的标准扣除金额如下：

2025 年，65 岁或以上或失明的纳税人的额外金额为：已婚单独申报 (MFS) 和在世配偶 (SS) 1,600 美元，所有其他情况 2,000 美元。2026 年的相应金额为 1,650 美元和 2,050 美元。

确定客户进行逐项扣除是否划算非常重要，因为可以采取一些措施使纳税人有足够的扣除额来进行逐项扣除。应考虑在可能的情况下，在 2025 年而不是 2026 年支付某些可扣除的费用（例如医疗和慈善费用），反之亦然。实质上，是确定在某一年集中扣除并在下一年采用标准扣除，是否能在这两年期间提供净税收利益。

收入、扣除和排除

州和地方税。 以下税费可作为逐项扣除申报：

• 州和地方所得税；
• 房地产的财产税；
• 个人财产税（通常是机动车）；以及
• 销售税，但只能作为扣除州和地方所得税的替代选项。

销售税的扣除可以基于年内支付的实际销售税记录，也可以基于 IRS 提供的表格。

机动车税费必须基于车辆的价值才能扣除。基于重量、车型年份和/或马力的税费不可扣除。但部分基于价值、部分基于其他标准的税费可能部分符合条件。

如前所述，2025 年的 SALT 上限为 40,000 美元（比旧上限增加了 30,000 美元）。增强后的 SALT 上限将根据纳税人的修正后调整总收入 (MAGI) 超过特定门槛的部分，按 30% 的比例逐步降回旧的 10,000 美元上限。2025 年后，该上限和逐步取消门槛每年增加 1%。2025 年至 2030 年的上限和逐步取消门槛如下：

医疗费用。 2025 年，医疗费用可作为逐项扣除，但仅限于超过 AGI 7.5% 的部分。要获得扣除，医疗保健费用必须主要是为了减轻或预防身体或精神残疾或疾病。它们不包括仅仅有益于总体健康的费用，例如维生素或假期。可扣除的费用包括客户支付的医疗保健保险费，以及为获得医疗护理而支付的交通费用。医疗费用还包括为合格的长期护理服务支付的金额，以及为任何合格的长期护理保险合同支付的有限金额。

如前所述，在不同纳税年度之间转移医疗费用是确保纳税人至少在其中一个纳税年度能够进行逐项扣除的最佳方法之一。

慈善捐款。 慈善捐款对于年终税务规划非常有用，因为客户可以很好地控制其捐款的金额和时间。然而，许多人坚持每年捐赠相同的金额，或在假期或其他对他们有意义的特定时间进行捐赠。因此，利用慈善捐款的时机作为税务规划工具并不适合每个客户。

2026 年变更警示。 有关 2026 年新增的非逐项扣除者的慈善捐款扣除和逐项扣除者的 0.5% 门槛的讨论，请参阅上文关于新税收优惠和关键变更的部分。

捐赠增值资产。 客户可以通过捐赠增值资产（例如股票）而非现金来最大化慈善捐款的税收利益。这样做通常允许客户扣除资产的公平市场价值，同时避免因出售资产而产生的资本利得税。资产增值越多，此策略的效果越好。

从 IRA 直接进行慈善捐款。 一项特殊规定允许 70 1/2 岁及以上的纳税人直接从其 IRA 向慈善机构捐款，最高可达 108,000 美元。《SECURE 2.0 法案》扩展了这一规定，允许此类纳税人向“利益分割实体”（即慈善礼物年金、慈善剩余单位信托或慈善剩余年金信托）进行一次性 54,000 美元的分配。

从 IRA 直接进行慈善捐款有几个好处。首先，采用标准扣除的纳税人可以从此规则中受益，因为它通过允许纳税人将 IRA 分配款从收入中排除，而不是通过慈善捐款扣除来提供税收优惠。其次，通过直接向慈善机构捐款，这笔捐款将计入纳税人的最低要求分配 (RMD)。最后，由于该分配款不包含在 AGI 中，纳税人可以更好地享受医疗费用扣除（AGI 门槛更低），可能能够保护更多的社会保障收入免缴所得税，并且对于高收入纳税人，可能使其投资收入免受 3.8% 的 NIIT 影响。

抵押贷款利息扣除。 对于年内出售了主要住所并购买了新主要住所的客户，抵押贷款利息扣除可能会受到限制。对于 2017 年 12 月 15 日之后获得的超过 750,000 美元的抵押贷款，扣除额仅限于可分配给 750,000 美元（已婚单独申报者为 375,000 美元）部分的利息。对于 2017 年 12 月 16 日之前购买的主要住所的抵押贷款，该限制适用于 1,000,000 美元（已婚单独申报者为 500,000 美元）或以下的抵押贷款。但是，对于在家经营业务的客户，抵押贷款利息的可分配部分不受这些限制。

房屋净值债务利息扣除。 如果客户使用房屋净值债务来购买、建造或大幅改善其房屋，则该债务的利息可能是可扣除的。例如，用于建造附加间的房屋净值贷款利息通常是可扣除的，而用于支付个人费用（例如信用卡债务）的同一笔贷款的利息则不可扣除。因此，记录所扣除利息对应的债务部分非常重要。

学生贷款利息。 合格的教育贷款利息最高可享受 2,500 美元的“线上”扣除 (above-the-line)。2025 年，该扣除在 AGI 超过 85,000 美元（已婚联合申报为 170,000 美元）时逐步取消。

合格教师费用扣除。 2025 年支付的合格教师费用可从总收入中扣除，最高 300 美元（2026 年为 350 美元）。如果配偶双方联合申报且都是合格的教育工作者，则联合申报表上的最高扣除额为 600 美元（2026 年为 700 美元）。但是，任何一方的扣除额都不能超过个人限额。

出售主要住所的收益。 如果客户今年出售了他或她的房屋，如果该房屋在出售前的五年中至少有两年是纳税人的主要住所，那么出售收益中最高 250,000 美元（已婚联合申报为 500,000 美元）可从收入中排除。但是，如果房屋的一部分曾被出租或用于商业目的，则可排除的收益金额可能会减少。通常，出售房屋的损失是不可扣除的。但同样，如果房屋的一部分曾被出租或用于其他商业用途，则归属于该部分房屋的损失是可扣除的。

税收抵免

除了上面讨论的即将到期的清洁能源抵免外，2025 年个人可用的税收抵免包括：

• 儿童税收抵免 (Child tax credit)。2025 年每名符合条件的儿童最高抵免 2,200 美元。
• 劳动收入抵免 (Earned income credit)。2025 年最高抵免 8,231 美元（有三个或更多孩子）。
• 受抚养人护理抵免 (Dependent care credit)。2025 年最高抵免 2,100 美元（有两个或更多孩子）。2026 年最高抵免增至 3,000 美元（OBBBA 变更）。
• 保费税收抵免 (Premium tax credit)。适用于 2025 年通过 ACA 交易所购买健康保险的所有纳税人。从 2026 年开始，收入超过贫困线 400% 的个人将没有资格获得该抵免。
• 美国机会税收抵免 (American opportunity tax credit)。2025 年每名符合条件的学生最高抵免 2,500 美元。
• 终身学习抵免 (Lifetime learning credit)。2025 年最高抵免 2,000 美元。
• 退休储蓄抵免 (Retirement savings credit)。也称为储蓄者抵免 (Saver’s Credit)；2025 年最高抵免 1,000 美元。

退休计划、健康储蓄账户 (HSA) 和灵活支出账户 (FSA)

退休计划。 如果客户负担得起，大多数客户可以通过向合格的退休计划进行最高额度供款来大幅减少税单。如果客户的雇主有 401(k) 计划，且客户年龄在 50 岁以下，他们可以在 2025 年将最多 23,500 美元的收入延迟存入该计划。50 岁或以上的个人允许额外缴纳 7,500 美元的追缴供款 (catch-up contributions)，而 60、61、62 或 63 岁的个人允许缴纳 11,250 美元的“超级”追缴供款。

对于 SIMPLE 401(k) 计划，2025 年的最高税前供款为 16,500 美元。50 岁或以上的个人该金额增加到 20,000 美元，60、61、62 或 63 岁的个人增加到 21,750 美元。

2025 年的 IRA 最高可扣除供款为 7,000 美元，50 岁或以上的个人该金额增加到 8,000 美元。经常被忽视的是，配偶 IRA 供款规则允许没有足够应税报酬来进行最高 IRA 供款的配偶，在计算自己当年的允许供款时，使用另一方配偶的部分应税报酬。

实践辅助： 请参阅《客户信函：配偶 IRA 供款限额》，获取解释配偶 IRA 好处的客户信函样本。

健康储蓄账户 (HSA)。 从业者应考虑，如果客户尚未开设健康储蓄账户 (HSA)，鼓励其开设是否有利。这些税收优惠账户可以帮助拥有高免赔额健康计划 (HDHP) 的个人支付医疗费用。存入 HSA 的金额在计算调整后总收入 (AGI) 时是可扣除的。无论客户是逐项扣除还是使用标准扣除，这些供款都是可扣除的。HSA 的分配款在用于支付合格的医疗费用（即医疗、牙科和视力费用）时是免税的。2025 年的年度供款限额为：仅限个人保险 4,300 美元，家庭保险 8,550 美元。

灵活支出账户 (FSA)。 如果客户的雇主提供灵活支出账户 (FSA)，而客户尚未注册 FSA 账户，则值得鼓励客户注册。这将允许他或她用税前资金支付医疗和牙科账单。并且 FSA 可用于支付合格费用，即使雇主或雇员尚未将资金存入账户。虽然 FSA 资金可用于支付免赔额和共付额，但不能用于支付保险费。2025 年可存入的最高金额为 3,300 美元。如果自助餐厅计划 (cafeteria plan) 允许结转未使用金额，则最高结转金额为 660 美元。