CPA有关年底的建议，俺分享一下

Part B, Year-End 2017 （ 2017 年底提示）
With tax reform efforts ongoing, there's a high likelihood that 2017 will be the
last year you'll be able to take advantage of some key tax breaks.
 

1) STATE AND LOCAL TAX DEDUCTIONS (州和地方税)
For 2017-18 property tax dues, consider whether you can make early payments
for the 2nd part of the total tax liability, for purposes of deductibility in full,
possibly for the very last year. But, if you have hit AMT tax, it would only help on
reducing your CA State Tax, not your federal tax. (考虑到 2017 是最后一年可以全部抵
扣州和地方税，建议把 2018 年初到期的自住房的地税在 2017 年底前交出去。 但如果你有
AMT Tax，这个做法并不能减少你的联邦税， 不过会对减少加州税有帮助 

2) DONATE MORE TO CHARITIES BEFORE 12/31/2017

If you're no longer going to be itemizing deductions in 2018, then you might
maximize your charitable contributions before year-end 2017. (因为标准扣除额的大
幅上升，如果你在 2018 年不能再使用逐项扣除额（ itemized deduction），最好是再 2017
年底以前做更多的慈善捐赠)
 

3) COMPLETE A PLANNED HOME PURCHASE IF THE LOAN EXCEEDS $750,000
BEFORE 12/31/2017
If you're looking at buying a home with a loan of $750,000 or more, getting that
done sooner by 12/31/2017 is your best hedge against the new tax bill. (如果有计
划买自住房，且贷款额超过$75 万，就要赶在 12/31/2017 之前完成交易)
 

4) ARRANGE TO HAVE INCOME DEFERRED INTO NEXT YEAR
Most people can't control when they get their paychecks, but some entrepreneurs
and self-employed workers have the ability to time their income to some extent. If
you think that tax rates will be lower for you in 2018, then defer income until after
2017. (鉴于新的税法对税率的普遍向下调整，如果能够控制收入，就尽量考虑把 2017 年最后
几周的收入递延到 2018 年 ） 

所有跟帖： 

• 我看到说Mortgage Deduction effective as of 12/15/2017 -tibuko- ♂ (0 bytes) () 12/19/2017 postreply 11:41:07

• 细节俺不清楚。。。 -skyport- ♂ (0 bytes) () 12/19/2017 postreply 11:43:20

• 谢谢分享！ -加州阳光123- ♀ (0 bytes) () 12/19/2017 postreply 11:45:40

• 谢谢，很好的帖子，谁还有啥好主意也请补充。俺村不让预付明年地税，捐款是每年都要，今年多捐明年还要捐。 -7Sle- ♀ (0 bytes) () 12/19/2017 postreply 12:05:02

• 这个要不要等到晚上看是不是通过呢？ -朱珠儿- ♀ (0 bytes) () 12/19/2017 postreply 12:07:00

• 百分百通过 -twoboys_mom- ♀ (0 bytes) () 12/19/2017 postreply 12:46:01

• 通過了 那不就是2017的稅就用新法算了？ -violinpiano- ♂ (0 bytes) () 12/19/2017 postreply 12:56:44

• 好像是的 -twoboys_mom- ♀ (0 bytes) () 12/19/2017 postreply 13:04:24

• NoNo，2017不适用，从2018开始 -skyport- ♂ (0 bytes) () 12/19/2017 postreply 13:09:18

• 明白了 -twoboys_mom- ♀ (0 bytes) () 12/19/2017 postreply 13:24:33

• 谢谢 -199o- ♂ (0 bytes) () 12/19/2017 postreply 12:50:34