2023報稅提醒-2
這是2023報稅提醒的第二篇，還沒收看第一篇的建議先看完下方的第一篇。
也如同之前所說，投資在自己的身上（不論是知識、外表、身材維持等）都是最划算也最有效益的花費，所以話不多說來繼續進行Part II的2023 Tax Tips吧！
Part II的內容相對會比較進階，不一定每個Taxpayers都會用到，但也算是相對常見的項目。
Maximum taxable part (For Social Security Benefits）
Generally, up to 50% of your benefits will be taxable. However, up to 85% of your benefits can be taxable if either of the following situations applies to you.
1. The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly).
2. You are married filing separately and lived with your spouse at any time during 2023.
Federal income tax refund
Refunds of federal income taxes are not included in your income because they are never allowed as a deduction from income.
State income tax refund
If you received a state or local income tax refund (or credit or offset) in 2023, you generally must include it in income if you deducted the tax in an earlier year. The payer should send Form 1099-G, Certain Government Payments, to you by January 31, 2024.
Are cash rebates taxable?
A cash rebate you receive from a dealer or manufacturer of an item you buy is not income, but you must reduce your basis by the amount of the rebate.
Tranfer of Property Between Spouses
Generally, no gain or loss is recognized on a transfer of property from an individual to (or in trust for the benefit of) a spouse, or if incident to a divorce, a former spouse.
This nonrecognition rule does not apply if the recipient spouse or former spouse is a nonresident alien. The rule also does not apply if property is transferred in trust and liability exceeds basis.
Deposit in Insolvent or Bankrupt Financial Institution
If you lose money you have on deposit in a bank, credit union, or other financial institution that becomes
insolvent or bankrupt, you may be able to deduct your loss as a casualty or as a nonbusiness bad debt short-term capital loss.
Nonbusiness Bad Debts
If someone owes you money that you cannot collect, you have a bad debt. You may be able to deduct the amount owed to you when you figure your tax for the year the debt becomes worthless. A debt must be genuine for you to deduct a loss. A debt is genuine if it arises from a debtor-creditor relationship based on a valid and enforceable obligation to repay a fixed or determinable sum of money.
Generally, nonbusiness bad debts are bad debts that you did not get in the course of operating your trade or business and are deductible as short-term capital losses. To be deductible, nonbusiness bad debts must be totally worthless. You cannot deduct a partly worthless nonbusiness debt.
Wash Sales
You cannot deduct losses from sales or trades of stock or securities in a wash sale.
A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days before or after the sale you:
1. Buy substantially identical stock or securities,
2. Acquire substantially identical stock or securities in a fully taxable trade,
3. Acquire a contract or option to buy substantially identical stock or securities, or
4. Acquire substantially identical stock for your individual retirement account (IRA) or Roth IRA.
Traditional IRA
Traditional IRA contribution and deduction limit. The contribution limit to your traditional IRA for 2023 will be the smaller of the following amounts:
• $6,500, or
• Your taxable compensation for the year.
If you were age 50 or older before 2024, the most that can be contributed to your traditional IRA for 2023 will be the smaller of the following amounts:
• $7,500, or
• Your taxable compensation for the year.
Summary
Part I有比較多跟2023相關的報稅數字、Part II主要就是重要的申報概念（每年申報、了解收入組成時都需要）
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