6 Tax-Planning Moves
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6 Tax-Planning Moves
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From the Merrill Edge Minute e-newsletter.

By now you have a pretty good idea of how well you fared with Uncle Sam. But don't shut the door on taxes yet. Whether your 2011 tax bill was minimal or monumental, now is the time to consider moves that could help you shrink next year's tax bill and devote more of your earnings to funding a comfortable retirement, saving for education expenses or pursuing other pressing financial goals.

Just filed a rough tax return? Here are six potentially tax saving moves for 2012.

1. Review your tax withholdings. Those still reeling from a hefty tax bill can consider boosting withholdings to avoid a surprise next year. But anyone receiving a significant refund should also consider a change, notes Bill Hunter, Director, IRA Product Management, Merrill Lynch, who says giving the government an interest-free loan is far from the best use of funds. "Adjusting your withholdings and channeling the money into a retirement plan or even a savings account is a smart move," he says. You could adjust your income tax withholdings, allowing more money to be automatically transferred to your preferred investment or savings vehicle — a 401(k), an IRA, a Section 529 plan or an emergency fund.

2. Shift income into retirement savings to reduce your taxable income. In 2012 you can contribute as much as $17,000 in pre-tax dollars to a 401(k) account you've set up through your current employer ($22,500 if you're age 50 or older).

Moreover, you can put up to $5,000 into an IRA ($6,000 if you're age 50 or older), which, if you participate in your employer's retirement plan, generally will be fully tax-deductible as long as you meet annual "modified adjusted gross income" restrictions (less than $58,000 for single taxpayers and less than $92,000 for married couples). If you are not eligible to participate in your employer's plan, then your IRA contribution may be fully deductible regardless of the amount of your modified adjusted gross income.

You might also consider making a nondeductible IRA contribution if you do not qualify to make a deductible contribution. If you struggled to find the funds for an IRA contribution last year, consider automating payments into your IRA, suggests Hunter, who notes that money unseen is less likely to be spent. "That way you can just set it and forget it — and you won't be caught with a contribution that's less than desired."

3. Invest your increase. If you earned a raise or bonus this year, or you've received a tax refund, rather than spend this extra money, consider investing it in a tax-advantaged account. There are a number of good options: contribute an equivalent amount to your retirement plan at work, or invest it in a tax-deductible IRA or a non-tax-deductible IRA as an alternative. If you've maxed out tax advantaged saving opportunities, consider establishing or funding a Section 529 plan for your child — the contribution won't be deductible, but the money has the potential to grow tax-free.1 Another option is to invest in a Roth IRA, which wouldn't lower your current taxes but would give your investments the potential for tax-free growth and allow for federal (and possibly state) tax-free withdrawals if taken as part of a qualified distribution.2 "If you have multiple goals, you may need to balance competing priorities," notes Hunter, who suggests thinking strategically.

4. Consider a Roth IRA conversion. Given the country's significant debt, many believe that tax rates will go up. If you are concerned about this, you might want to consider converting all or part of any traditional IRA to a Roth IRA. You'll need to pay ordinary income taxes on the amount you convert that does not represent your initial contributions, but after that, your investments will have the potential to grow tax-free.3 "If you have enough money outside your retirement accounts to pay the conversion tax, converting may make a lot of sense," says Hunter. Using a distribution from retirement assets to pay the tax would trigger a tax on the withdrawal plus possibly an additional 10% early withdrawal federal income tax if you are under age 59½.

5. Consider refinancing your mortgage. With mortgage interest rates near all time lows, consider refinancing your mortgage. Then, take the money available as a result of lower monthly mortgage payments and boost your tax advantaged retirement plan contributions. But be sure to weigh your closing costs against how long you plan to stay in your home to determine whether it's a smart move for you.

6. Consider making your debt tax-deductible. Of course, you don't want to take on debt unnecessarily. But if you wish to make home repairs or consolidate existing debt, a home equity line of credit (HELOC) may be right for you. Interest payments on HELOC loans generally are tax-deductible. And you could be converting unsecured debt into secured debt, possibly giving you the option of lower interest rates (of course converting unsecured debt to secured debt may have negative implications). Be sure to consider yourclosing costs to determine whether this is a smart move for you.

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1 To be eligible for the favorable tax treatment afforded to withdrawals from Section 529 accounts, distributions must be used for "qualified higher education expenses" as defined by the Internal Revenue Code. If assets are withdrawn for nonqualified expenses, any earnings portion of the withdrawal is subject to state and federal income taxes and a 10% additional tax on the "earnings" portion of the withdrawal may apply.

2, 3 For a distribution from a Roth IRA to be federal (and possibly state) income tax-free, it must be qualified. A qualified distribution from your Roth IRA may be made after a five -year waiting period has been satisfied (this period begins January 1 of the tax year of the first contribution or the year of conversion to any Roth IRA) and you (i) are age 59½ or older; (ii) are disabled; (iii) qualify for a special purpose distribution such as the purchase of a first home (lifetime limit of $10,000); or (iv) are deceased. If you take a nonqualified distribution, any Roth IRA investment returns are subject to regular income taxes, plus a possible 10% additional tax if withdrawn before age 59½, unless an exception applies. A special provision applies for converted assets. If a nonqualified withdrawal is made within five years of the conversion, the earnings withdrawn will be subject to income tax, and the entire withdrawal may be subject to an additional tax unless an exception applies.

Investing involves risk, including the possible loss of the principal value invested

Before you invest in a Section 529 plan, request the plan's official statement from your Merrill Edge Financial Solutions Advisor™ and read it carefully. The official statement contains more complete information, including investment objectives, charges, expenses and risks of investing in the plan, which you should carefully consider before investing. You should also consider whether your home state or your designated beneficiary's home state offers any state tax or other benefits that are available only for investments in such state's 529 plan. Section 529 plans are not guaranteed by any state or federal agency.

Merrill Edge and its Financial Solutions Advisors do not provide tax, accounting or legal advice. Any tax statements contained herein were not intended or written to be used, and cannot be used, for the purpose of avoiding U.S. federal, state or local tax penalties. Please consult your own independent advisor as to any tax, accounting or legal statements made herein.

Any information presented is general in nature and is not intended to provide personal investment advice. This information does not take into account any specific person who may receive it. Clients should consider their personal objectives, investment risks and risk tolerance before investing.