Outline of tax considerations for investors
US tax law was changed on December 22, 2017 and is summarized in Outline of tax law changes. Articles listed here may not have incorporated the latest changes. Please ask in the forum for assistance. |
The following outline is provided as a topical overview of tax considerations for investors:
Basic tax issues
- Tax basics
- State income taxes
- Marginal tax rate
- Kiddie tax
- Taxation of Social Security benefits
- Social Security tax impact calculator
- ACA net investment income tax
- ATRA phaseout taxes
- Federal tax credits for individuals
- Saver's credit
- Foreign tax credit
Investment taxes
- Capital gains distribution
- Non-qualified dividends
- Qualified dividend
- Return of capital distribution
Capital gains and losses
- Tax gain harvesting
- Tax loss harvesting
- Cost basis methods
- Specific identification of shares
- Wash sale
Tax strategies
- Delaying reinvestment of dividends
- Donating appreciated securities
- Paying a tax cost to switch funds
- Payroll deduction
- Reinvesting dividends in a taxable account
- Roth IRA conversion
- Timing of transactions to reduce taxes
- Passively managing individual stocks
Estate and inheritance taxes
- Estate and inheritance tax
- Income in respect of a decedent
- Step-up in basis
- Net unrealized appreciation
Expatriate tax issues
- Non-US investor's guide to navigating US tax traps
- Taxation as a US person living abroad
- Passive foreign investment company
- US tax pitfalls for a US person living abroad
Portfolio tax management
- Tax-efficient fund placement
- Tax-managed fund comparison
- Tax-adjusted asset allocation
- Placing cash needs in a tax-advantaged account