urn!1;s= -ch(i.csxtBase> urn i.fillTsxt(j(55356,56806,55356,56826),0,0),!(h.toDataURL().length<3e3)&&(i. arRann(0,0,h.ta namh.heigh"),i.fillTsxt(j(55356,57331,65039,8205,55356,57096),0,0),c=h.toDataURL(),i. arRann(0,0,h.ta namh.heigh"),i.fillTsxt(j(55356,57331,55356,57096),0,0),d=h.toDataURL(),c!==d);case"dhemr===yx:/> urn i.fillTsxt(j(55356,57221),0,0),e=i.getIm a,f=e[0]+","+e[1]+","+e[2]+","+e[3],i.fillTsxt(j(55356,57221,55356,57343),0,0),e=i.getIm a,g=e[0]+","+e[1]+","+e[2]+","+e[3],f!==g;case"simpnte:/> urn i.fillTsxt(j(55357,56835),0,0),0!==i.getIm a[0];case"urobood8x:/> urn i.fillTsxt(j(55356,57135),0,0),0!==i.getIm a[0];case"urobood9x:/> urn i.fillTsxt(j(55358,56631),0,0),0!==i.getIm a[0]}/> urn!1}funnning e(a){v img.wp-smiley, img.emoji { dis="ay:g, > ==================.epyt-gallmry-thumb {==========================ta na: 33.333%;==================}================== /*if ICDATA[ */ v */ 5shim.goo"/i Good urn; } v at=a ptrsonior k otrson’s deptena ps arlinot cpvea-d takare>not exempt. Forpicle,"k payta p amrty=====k gemoner of:

 

1% of> otrson’s househoyeaincomei at=is above trty/> urn t ix fil"artstatus;ior5slisat> >A flat=doll $285. 

T <"sck of>: hlth insurance>does not automatobotly"mean an ="divplunipmu="Ytakli gouamed ntent/thbilito payta p. The ysatsYof>ecemptng s are>broad. Forpexampnt, an ="divplunipmay have no affordabntecpveas mu="Ypayafon> perunippmetiums====more an 8% of>househoyeaincome. An ="divplunipninopmay have aw r>from"obcainty="cpvea Tradia Aral Tax Prty="ar : 160px"="en">

Tradia Aral " contenpta property="klchniquesmremaintemry impe="ant forticl4. I"aate plan"artsteps to r endint" contenproperty=,ep9]ase keepdintmindi at=k goal is to min"wgzeita tsYoverpll forticl4 takicl5gwhich=may mean r ety=", estoperty=>ecpdctning s fortn.coa pro as well. I"aate plan"artincomeideferrpl takdaduca Ar/cmedipropeelanning aklchniques, it=is impe="ant to tax"wgzeieach of> lowex planbrackeps intbo ticl4 takicl5. H re is a nt="Yof>someiannings estate plan before"" contenps=" y takliect/omic sdn=e fort tax p.) ul

Ift ta>ecpdctt tax incomeiinticl5gestbe> sameiasior>lowex p an tax incomeiinticl4,ep9]ase ate plan> follow"artincomeideferrpl takdaduca Arropeelanning aklchniques: 1) Sell appmecitaediasseps inticl5gnnihex p an icl4. 2) Delay Ro tateemr==ons esticl5. 3) Min"wgzei/> like-kindiexchan!- transanningsgnnihex p an mecognizty="k gaint takpayty="klanupone nsale. 5) Min"wgzei effdcttof>AGI ntm==ning s ng daduca Ars/cmedips. 6) Max"wgzeinet=invcheta printdaest daduca Ars. 7) Match passivteannivito incomei takaxsses.

Addia Aral Tax Prty="ar Syrtaegies estCt/ planIft ta>ecpdcttestbe>ine n10%por>15% planbrackepiinticl4i takhave long-w.rme=apital gainopor>divplaneaincome,t ta>may be abnteyoer endadvanta 0% planrtae ng bo tof> ose ysatsYof>income. Toer endadvantt====odevising,i gogoole plapaymr mu="Yhave plaabnteincomeiof lEO p an $36,900,e takmarrieeaatupltsYmu="Yhave plaabnteincomeiof lEO p an $73,800,e="cludty="k =apital gaino. 

Realgzeiaxsses ng secur==ies while subs==niewpny paeserta p tax invcheta prpositing. Forpplapaymrs estwhom"k 20% long-w.rme=apital gainoprckli ta/on> 3.8% Matecarlisurplanmay apply,>t====may helpeyoetaduce> effdcttof> ose odevisings. T re arliseverpl ways>t====can be>done. Forpexampnt, ta>can sell theiorigiral hoyety=,e takthenebuy bsck sameisecur==ies at=9]ast 31 days>loner. P9]ase blisure>not yoesell soleny forttrty/>asons, bungnnihex = --> tax overpll invcheta prplan ="tmind. 

T endtaqufrom" tax IRA ort401(k)rplan (orto r>employer-ent/tomed nt  

Postpo o="enimil==g=r daduca Arn, cmedips,e tako r> lanbreaks forticl4. Postpo<"artincomeimay be desirabnteforpplapaymrs who y=icipnie be"artin sameior>lowex planbrackepin.coa pro. 

It>may be advant tax employer to defert bonusity=il icl5. 

Ift ta>arliself-employedi takhaven’t>done so, ate plan>setta pnupi goelf-employedint  

Ift ta>own an ="tdaest int o.) nmrshipior>St" rpe=aa Ar,> ta>may ne-d to incr]ase tax basistin a pito nop ta>can daduca a nxss>from"itafon> ist pro. 

Ct/ plan eta g a="mediprcard to paepayaecpdn=esi at=generpie daduca Arngfon> ist pro. 

Min"wgze/tax"wgzei/>  

Bunch=ite======daduca Arng, esticl4i takt end secndardkdaduca Arrinticl5gox />emr=etsteps takt end secndardkdaduca Arrinticl4. 

Ift ta>ecpdcttestowe seckli takax-pl incomei lann.coa pro, incr]ase = --hoyety=gox payaes===taedita prayta ps before"" contenpto pull theidaduca Arrinesticl4, if>do"artsstwon’t>hemone an AMTmodeblem. 

Apeelannie otrsonpl bi="kickepipurcha=esi(such=as k ourcha=e of>a veh gox boat)g, esticl4ifor>a daduca Arrof>saleopertes.======daduca Arrecpecpdct-d to b ecodnlad by Ct/gSEO . 

Ct/ plan ecodnla p tax subsorney Ars to paofEO Aral jtaxrals/moayty="paofEO Aral dues, enGoll"artin takpayty="for>jobont9taediaturses, ourcha=a g a=new veh gwheneused"for>meta proppurposes; etc., to bunch=i esticl4iif>do"artsstwill helpeyhem to exce-d t floo 

Donone appmecitaedistock. Ift ta’ve own-d t ouamesYover a= pro, ta>can daduca t full value taknot payata pone nappmecitaing. 

Ift ta’re ink=y="of"donona g a=used"autoeyoe====ito,> ta>may want to inqumay yieldt bigg=r daduca Ar fort ta. 

T apaymrs w -->poref=ial NII (NepiInvcheta prIncome)sinessiabilito our yeaate plan>keep"artincomeibelow $25,000/$125,000/$200,000 tpossibnteby spr ht"artincomeip-c over a=number of" cosgox off===tty="k incomeiw -->bo tabove-k ->  

Ift ta>arlifaca g a=otraltyifortunlanpayta p of"federpl es===taedita ,t ta>may be abnteyoeentm=none ox />duce>it by incr]asa p tax = --hoyety=. 

Keepdintmindi effdcttof>anyi" contenproperty="movespone naltdattaivtemin"wid ines(AMT) forticl4. 

M endaerunipexclu==onigifps before"" contenpto save bo teseckli takgifppertes.=Inticl4,e ta>can givte$l4,000 inexashgox pontent= to anyion ="divplunipfree of>gifpperte takthis apploes estan unntm===d number of"="divplunin. Howeveo, ta>can’t>harry over unused"exclu==ons>from"on pro toeyhenn.co. The yransfans inopmay save family incomei laes wh re income-pronty="paotent= ===givtn toefamily memberstin lowex incomei lanbrackeps who re>not subjdcttestyhenkiddiei la. Also, amrty=s paiakd hlth carliodevid-rsponebehalf of"o rs>arlinot cpe planeakgifpn. 

nd business tax goals int, JD LL.M.iassistse=loe ps int property="og:description" mattans,e="cludty="mana cpe ulttaing.

Cturtesy Markham Nortg anostellmr Wrigh", CPAs,eFort Mymrs – (239) 261-5554 < ar"l5sdiv> 'abp-c-anningnwrapptr'> 'abp-c-anningnav.) ar'> 'av. ar av. ar-90 photo' heigh"='90'=ta na='90'=/l5sdiv> 'abp-c-anningninfo'> 'abp-c-anningn cont gdl-> Abp-c"k Anning5sdiv> ' ar'> 'social-ouamen cont gdl-> Social Suame enz urn false;a=====nzz ' ar'> "comta p-wrapptrer<"en Check Anninggzei=====<"en Comta p Lt="i=====<"en Comta p Form======enz====5sdiv>g="en gdl-p