由戴安娜Palmieri.
返回2012年底，IRS为2013年退休计划，IRA和401（k）计划设定了其年度贡献限制，实际上有一些增加！还有一些其他重要的调整也意识到。
年贡献限额增加了！
2013年的IRA捐款限额为5,500美元，高于5,000美元。这适用于罗斯和传统的IRA账户。50岁及以上的人的IRA追赶贡献限额仍为1,000美元。
2013年401（k），403（b），茶匙和大多数457计划的贡献限额现在为17,500美元，高于17,000美元。对这些计划的追赶贡献仍为50岁及以上的参与者的5,500美元。
简单IRA的2013年贡献限额从11,500美元增加到12,000美元。50岁及以上的追赶贡献限额仍为2,500美元。
The reason for these increases? Inflation. The IRS determines contribution limits using a factor that takes changes in the Consumer Price Index into account. Since inflation has been generally subdued in recent years, this is the first contribution limit boost for IRAs since 2008, when the new rules for determining limits took effect. For 401(k)s, this will mark the second straight annual increase: Limits were stuck at $16,500 from 2009 to 2011 before they rose by $500 this year. Every little bit counts! While you may think that an additional $500 to an IRA may not seem like much, think of how it could compound and grow over a 20-year period.
Please check with your tax preparer about your deduction eligibility–some may not be able to deduct IRA contributions. You need to check and verify your income limits, contributions to employer-sponsored plans, etc. There are changes to adjusted gross income (AGI) limits for 2013. If it came to be that you were not eligible to contribute to certain IRAs and you took the deduction, it could cause a headache later on. You would need to remove excess contributions and possibly pay taxes and penalties (depending on when you filed your taxes). During tax season, it could not be a better time to ask and verify!
其他兴趣的变化
- 扣除长期保健保险费的大部分 - LTCI保费的可扣除部分，可作为日本升级的医疗费用包括在内。检查您的税务人员是否符合条件。新限制如下：
41-50岁：680美元
年龄40岁或以下：360美元
Ages 51-60: $1,360
年龄61-70：$ 3,640
71岁以上：4,550美元
- Kiddie免税从950美元上升到1,000美元。Kiddie税适用于儿童的未被享受的收入。
- 年度礼品税收税率为14,000美元，高于13,000美元。您可以向您所希望的任何人提供礼物，最高可达14,000美元，免税。
- Social Security beneficiaries get a 1.7% COLA increase for 2013。亦宣布2013年社会保障工资基础增加至113,700美元，2012年的110,100美元。
（来源：www.irs.gov.11/15/12，www.ssa.gov.10/16/12，www.wsj.com.10/18/12）
还预计美国国税局对采用信贷的一些变化，收入税收抵免，对教育贷款的利息，以及逐项扣除的整体限制，名称。向您询问税务人员是否详细信息。你也可以去www.irs.gov.有关信息。
本文中包含的信息并非旨在构成法律，会计，税收，投资，咨询或其他专业咨询或服务。有关适用于您的情况的具体信息，您应该咨询合格的税务顾问。In accordance with IRS Circular 230 Disclosure, and to ensure compliance with requirements imposed by the U.S. Internal Revenue Service, we inform you that any tax advice contained in this article was not intended or written to be used, and cannot be used, by any taxpayer for the purpose of (1) avoiding tax-related penalties under the U.S. Internal Revenue Code or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.
Diana Palmieri.归和范德比尔特证券会注册吗C and H Beck Inc., which are unaffiliated. Securities offered through Vanderbilt Securities LLC, member SIPC/FINRA/MSRB.
