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Richard Goodman Associates, P.A.
Licensed Public Accountant


a State of Delaware Professional Association


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Tax Tips - 2007

Here are fifteen simple things you can do before the end of the year to keep your income taxes as low as possible.

Boost Your Tax Deductions

1. Make an extra mortgage payment. The extra interest you pay will be added to this year's mortgage interest by your lender, boosting your itemized deductions.

2. Pay your property taxes. Real estate taxes are tax deductible. If your property tax bill is due in early 2008, you might want to pay it now and take the deduction.

3. Donate to charity. It pays to be charitable, especially at the end of the year. Donating cash is always a good idea. You can also donate household goods, clothing, and other items. Under the new Pension Protection Act, you will need a written receipt for all charitable donations (or canceled checks in some cases), and donated items must be in good condition. You can also deduct the cost of driving for charity at 14 cents per mile. You cannot take a deduction, however, for the value of your time or services when volunteering.

4. Pay doctor bills, insurance premiums, buy eyeglasses, or stock up on prescription medications. You can take a deduction for medical expenses exceeding 7.5% of your adjusted gross income.

5. Boost business expenses. Business owners and independent contractors can buy office supplies, invest in new equipment, or pay bonuses to their employees. They should also review their retirement plans or decide about setting up a retirement plan. Many retirement plans need to be established by the end of the year if owners want to make tax deductible contributions for 2007.

6. Organize your financial records. Good record keeping can really pay off at tax time. Not only will it make your tax preparation easier and faster, but you might uncover enough tax deductions to be able to itemize. More importantly, the IRS will require receipts and other records in the event of an audit.

7. Sell losing investments to offset capital gains. Investors can lower their capital gains taxes by selling securities that have lost money. Losses offset gains dollar for dollar, and losses in excess of your gains can be deducted, up to $3,000 per year.

8. Wait to invest until after the ex-dividend date. Avoid buying mutual funds held in taxable accounts until after their ex-dividend date. You'll avoid paying capital gains tax on the dividend.

9. Max out your retirement savings. Contributions to a retirement plan reduce your taxable income.

10. Make the most of your Flexible Spending Account. You should use up any funds in your Flexible Spending Accounts, or risk losing that money forever. Use your FSA funds to buy eyeglasses, medications, or get a checkup.

11. Open or contribute to a Health Savings Account (HSA). Health Savings Accounts (HSAs) were signed into law by President George W. Bush on December 8, 2003. Health Savings Accounts will change the way millions meet their health care needs because they are designed to help individuals save for qualified medical and retiree health expenses on a tax-advantaged basis..

12. Avoid the gift tax by giving $12,000 or less per year per person. Gifts over that amount will reduce your lifetime gift tax exclusion, and gifts over the exclusion will be taxed to the giver. (Giving is a tax strategy used by taxpayers who are facing a potential estate tax bill and need to remove assets from their taxable estate. Taxpayers should be working closely with an experienced tax professional on estate and gift tax issues.)

13. Keep a mileage log and a record of actual business expenses. If you're self employed or an employee with unreimbursed employee business expenses such as mileage, and travel expenses.

14. Estimate your taxes. Make sure you calculate and withhold enough taxes during the year. If you need help with this calculation, please call our office. We're here to assist you with tax or accounting questions.

15. Energy tax credit. Advance the purchase and installation of certain energy efficient equipment or materials for your home.


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