New Year's Resolutions for the Tax-Minded

It's time to think about those annual resolutions, but this time with a bit of a twist. Take the traditional resolutions to which you commit each January, but take those plans one step further and consider some tax angles. If will power and self control won't keep you focused on your resolutions, maybe the promise of saved money will help.  

  • Find a new job. Some people like to start the new year with a plan for changing their employment. If this describes you, keep in mind the fact that expenses associated with job hunting are deductible expenses. This can include resume counseling, recruitment fees, printing, postage, telephone calls, travel and meals associated with interviewing, costs of newspaper and magazines carrying help wanted advertisements. You must be able to itemize deductions, and only your job hunting expenses that exceed 2% of your adjusted gross income qualify for the deduction.

  • Go back to school. Even if you just take one course at a time, education is never a waste, and it can be downright profitable if it qualifies you for a raise or a promotion. There are tax benefits that can work to your advantage when you return to school. The Lifetime Learning Credit allows students of all ages to take a credit against taxes for 20% of the amount of higher education cost. Income limitations exclude higher income taxpayers from claiming this credit. Alternatively, an education tax deduction is available for employees who seek to improve their job skills. This deduction is a miscellaneous deduction, subject to the 2% AGI rule mentioned previously.  

  • Help with a needy cause. Donating cash to a charity is a no-brainer when it comes to qualifying for a tax deduction. But dig a little deeper and you may find that the effort you expend donating of yourself is worth its weight in tax benefits. Hour for hour, you can't take a deduction for the actual time you spend working at charitable causes, but the mileage you drive qualifies as a deduction at a rate of 14 cents per mile, as do any actual costs you incur, such as the ingredients for the baked goods you prepare for the church rummage sale, the umpire garb you acquire to help with the little league, the paints and popsicle sticks you purchase for the girl scout troop craft projects, and so on.  

  • Spend more time with family. The family that works together saves on taxes together. Consider setting up a home business with the kids as your employees. You must be able to show a profit, so think up some money-making endeavor that will operate in the black. Let your family members help in the planning process. As a side benefit, you can teach your children the basics of running a business. Expenses relating to the business become deductible on your Schedule C, the same form where you will report the income from the business, and there are tax benefits associated with hiring your children as the company employees.  

  • Lose weight. This resolution probably shows up on annual lists more than any other item. All that holiday feasting usually leaves in its wake guilty feelings about being overweight. The general tax rule is that the cost of weight loss programs is a non-deductible medical expense. No tax benefit there. But don't let that rule be a deterrent. The cost of a weight loss program that is recommended by your physician in order to treat a disease (such as a heart condition) qualifies as a medical deduction. You must be able to itemize your deductions, and only your medical expenses that exceed 7.5% of your adjusted gross income qualify for the deduction. And see the previous tip about spending more time with your family - perhaps starting an exercise class in your living room is the perfect family business to launch your new year's tax resolutions.

 

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