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Reducing Taxable Income: Tax Deductions and Tax Credits

The tax plan aims to organize your finances so that you ultimately end up paying as little in taxes as possible. You can do this in three basic ways: you can reduce your taxable income through adjustments, you can maximize your deductions, and you can take advantage of tax credits.

How to Reduce Taxable Income

Your Adjusted Gross Income (AGI) is the key factor in determining your taxes. It is the base number for calculations, and your tax rate, tax credits, and various deductions depend on it. You may not qualify for certain credits or deductions if it is too high.

Note: Your AGI can affect your financial life outside of taxes. Banks, mortgage lenders, and college financial aid programs always ask for your adjusted gross income, which is a key measure of your financial situation.

The more money you earn, the higher your AGI will be, and the more taxes you will pay. Conversely, you will pay less in taxes if that number is lower. This is how the U.S. tax system is set up, and it all starts with your AGI.

How to Find Your AGI?

Your AGI is your income from all sources, minus any adjustments to income that you may qualify for. These are not the same deductions that reduce income, as you don’t have to itemize them to claim them. You can take them on Schedule 1 of your Form 1040, and they can either lower or increase your total adjusted amount, depending on the nature of the adjustment.

Schedule 1 presents deductions from your gross income and additional sources of income as well. Your AGI will increase if you only have additional revenue and are not eligible for any adjustments. On the other hand, your AGI will decrease if you have adjustments and no additional sources of income.

Additional sources of income include but are not limited to:

  • State income tax refunds
  • Family expenses
  • Business income
  • Gambling income
  • Capital gains
  • Unemployment compensation

Adjustments to income that reduce AGI include but are not limited to:

  • Contributions you made to an IRA or 401(k)
  • Paid student loan interest
  • Paid family expenses
  • Contributions to Health Savings Accounts (HSAs)
  • Moving expenses for certain armed forces members
  • The deductible portion of self-employment tax, as well as health insurance payments for the self-employed

Increasing Tax Deductions

Taxable income is what remains after determining your AGI. You have a choice here: you can claim the standard deduction based on your tax status, or you can itemize your qualified expenses, but you cannot do both together.

Itemized deductions include:

  • Medical and dental expenses that exceed 7.5% of your AGI.
  • The total amounts of state and local income taxes and personal property taxes, such as vehicle registration fees, up to $10,000, or $5,000 if you are married and filing separately. You can substitute sales taxes paid instead of income taxes if that is more beneficial for you, but you cannot include both sales and income taxes. You must choose one.
  • Mortgage interest deducted from up to $750,000, or $375,000 if you are married and filing a separate tax return.
  • Gifts to charities and cash donations of $250 or more.
  • Casualty losses resulting from disasters declared on a national level.

Taking Advantage of Tax Credits

Tax credits do not reduce your taxable income – they are even better than that. They reduce directly from any tax liability you end up having with the IRS after completing your tax return and after taking all the income adjustments and tax deductions you are entitled to.

There are tax credits for college expenses, retirement savings, adoption of children, and childcare expenses that you may incur to be able to go to work or school. For example, there is a credit for children under 17, which is subject to income limits, and the Earned Income Tax Credit (EITC) which can put some money in the pockets of low-income taxpayers.

Considered
Tax credits are approved payments made directly to the tax authority, just as if you wrote a check for the amount due. Most of them can only reduce or eliminate your tax liability, but some credits (i.e., refundable) can lead to a tax refund issued by the IRS for any remaining balance after reducing your tax obligation to zero.

Frequently Asked Questions (FAQs)

How can I reduce my taxable income if I’m self-employed?

Anyone who pays self-employment tax is eligible to deduct half of that tax from their gross income. As a self-employed person, you are also entitled to deduct a variety of business-related expenses, along with the cost of your health insurance. You can also seek to reduce your overall net profits, which will lower your taxable income before any other deductions.

How can I reduce my taxable income?

You can reduce your taxable income by taking advantage of “pre-tax” savings tools available to you. These can include retirement accounts like 401(k) and IRA, college savings plans like 529s, health savings accounts, and more. Another strategy is to maximize your deductions, although the standard deduction will provide the largest benefit for most taxpayers.

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Sources:

IRS. “Schedule 1 (Form 1040).”

IRS. “Topic No. 501 Should I Itemize?”

IRS. “Instructions for Schedule A.”

IRS. “Topic No. 502 Medical and Dental Expenses.”

IRS. “IRS Provides Tax Inflation Adjustments for Tax Year 2022.”

IRS. “Retirement Topics – Exceptions to Tax on Early Distributions.”

IRS. “About Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents.”

IRS. “Self-Employment Tax (Social Security and Medicare Taxes).”

Source: https://www.thebalancemoney.com/tax-planning-basics-3193487

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