Part 6: QBI, HSA, Retirement & AMT — Advanced Deductions Made Simple for Self-Filers
A complete guide to QBI, HSA, IRA, 401(k), Roth, and AMT rules for 2026 — simplified for self-filers with real examples and strategies.
Practical Tax Insights & EA Exam Resources from a U.S. Enrolled Agent
A complete guide to QBI, HSA, IRA, 401(k), Roth, and AMT rules for 2026 — simplified for self-filers with real examples and strategies.
The 2025 tax year presents a final opportunity to maximize the expanded estate and gift exemptions, plan RMDs strategically, and coordinate income, capital gains, and business deductions for optimal results.
2025년은 개인소득세 물가연동, 자본이득세 구간, 증여·상속 면제액, RMD 규정 등 전반의 변화가 겹치는 해입니다. 이번 글에서는 2025년 최신 세법 수치와 함께 개인의 은퇴·상속·증여 플래닝에 직접적인 영향을 미치는 주요 변경사항을 정리했습니다.