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Writer's pictureAndrew Oakley, CPA

[NOV 2023 Newsletter] The End of the Year is Nigh

Updated: Dec 26, 2023

We are now in the final two months of the year. Since most of the year is over, now is a great time to schedule a tax planning session, especially if you are a business owner. While there are a few strategies you can employ after the year is over, most actionable steps to reduce your tax liability must be done within the tax year that is reported. It’s always better to be proactive. If you are interested in discussing your 2023 tax situation, you can schedule an informational meeting using the link here.


Retirement Planning for Taxes

I always say taxes are as much a long-term play as a short-term play, and it’s important to think about tax mitigation as far in advance as possible, especially in regards to retirement.


The reality is that most individuals will move to some sort of fixed-income once they retire, which means tax planning becomes much more valuable.


A very simple strategy for mitigating taxes upon retirement, is moving to a state that doesn’t tax them.


There are nine different states with no income taxes (WA, AL, FL, NV, NH, SD, TN, TX, WY) and there are an additional four states who have a state income tax, but don’t tax Social Security, IRA’s or 401(k) distributions (IL, IA, PN, MS).


Keep in mind though, the government will get its money one way or another. To make up for not having an income tax, they will usually collect it via sales tax and property taxes. This means a move solely to save on income tax shouldn’t be made if on the flip side, you end up paying even more in other types of taxes.That's why it's important to consider every factor when deciding the correct tax strategy if it involves moving to a lower-tax state.


LLC Owner Disclosure Draws Near

You might have seen this in prior newsletter issues, but the deadline for the new federal law requiring LLCs to disclose “beneficial owners” draws near. This is one extra filing requirement that should make freelancers/solopreneurs take pause and think about whether they REALLY need an LLC for their business.


Here are the filing dates you need to be aware of:

  • If the LLC was created before 1/1/24, you can file your initial report between 1/1/24 and 1/1/25.

  • If you create your LLC on or after 1/1/24, you need to file your initial report within 30 days of receiving notice of its creation

How the Rich Avoid Taxes

For once I actually am not using this phrase sarcastically. It’s through art, and is a form of tax fraud.


Maybe you’ve heard of it but it goes something like this. You buy a piece of art for $100 (let’s say a banana stapled to a piece of plywood), then your art appraiser buddy comes in and values that piece of art at $100,000 a year later. You, being a generous benefactor, donate your piece of art to the local museum. And then you write off $100,000 on your taxes as a charitable donation.


The IRS isn’t dumb and knows that people are doing this and are warning wealthy taxpayers to not fall for these schemes. The IRS is also actively investigating promoters of these schemes. To date, audits of this type of tax fraud have resulted in $5M in tax revenue.


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