北卡会计师省税策略 - 提早亏损推迟盈利【每天看一下 日久变专家】

提早亏损推迟盈利

如果您的投资存在累计亏损，那么在年底前出售可能会更有利。资本损失最多可抵扣资本收益后加上 3,000 美元。如果您计划出售拥有累积收益的投资，可能等到年底之后在下年度才缴税较好（需以预估税的情况而定）。持有超过 12 个月的资本资产（长期资本利得），大部分情况下最高资本利得税为 20%。当然，除了税务问题，出售或持有资产最关键的考虑因素还是资产本身的投资潜力。

Accelerate Capital Losses and Defer Capital Gains

If you have investments on which you have an accumulated loss, it may be advantageous to sell it prior to year-end. Capital losses are deductible up to the amount of your capital gains plus $3,000. If you are planning on selling an investment on which you have an accumulated gain, it may be best to wait until after the end of the year to defer payment of the taxes for another year (subject to estimated tax requirements). For most capital assets held more than 12 months (long-term capital gains) the maximum capital gains tax is 20 percent. However, make sure to consider the investment potential of the asset.

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