Tax Strategies Articles
August 2026
Trump Accounts: Key Rules to Know Before You Contribute
AAII Journal Article by Charles Rotblut
The positives and caveats to consider with the new Trump Accounts.
April 2026
Managing the Tax Impact of Capital Gains Stacking
AAII Journal Article by Charles Rotblut
Understanding all the income sources and deductions that drive your tax bill can help you identify opportunities to lessen their tax impact.
April 2026
A Tax Lever You Can Control Amid Global Uncertainty
AAII Journal Article by Charles Rotblut
One key tax concept for investors to understand is the marginal cost of one extra dollar of income.
March 2026
Opportunities for Donor-Advised Funds Opened by the OBBBA
AAII Journal Article by Sam Levine
When used properly, donor-advised funds allow donors to align their gifts with their tax situation.
December 2025
Killing IRS Direct File Doesn’t Make Filing Taxes Easier
AAII Journal Article by Charles Rotblut
U.S. taxpayers will once again have to rely on third-party software and websites to file their federal tax returns electronically.
December 2025
Investment Taxes Under the One Big Beautiful Bill Act
AAII Journal Article by Charles Rotblut
Different types of investment income can move you toward or over the various MAGI thresholds and affect your eligibility for OBBBA tax breaks.
December 2025
AAII 2025–2026 Tax Guide: Tax-Planning Strategies for Investors
AAII Journal Article by AAII Staff
Year-end planning steps to time income and deductions, avoid underpayment penalties, maximize tax breaks and navigate AMT rules for 2025 and 2026.
December 2025
AAII 2025–2026 Tax Guide: Tax Rules for Your Personal Investments
AAII Journal Article by AAII Staff
A supplement to our annual tax guide that explains the tax rules regarding the buying and selling of securities.
September 2025
What the One Big Beautiful Bill Act Means for Your Taxes
AAII Journal Article by Charles Rotblut
The OBBBA created new tax-saving opportunities. Here are steps you might consider taking.
March 2025
An Investor's Guide to Understanding 1099 Tax Forms
AAII Journal Article by Cynthia McLaughlin
What earnings are reported on the common 1099 tax forms and where to include these amounts on your taxes.
December 2024
Increasing the Aftertax Returns on Your Portfolio
AAII Journal Article by Charles Rotblut
The two primary rules for reducing investing-related taxes are transacting less and holding less tax-friendly investments in tax-preferred accounts.
December 2024
Year-End 2024 Tax Planning: Maximizing Your Savings
AAII Journal Article by Charles Rotblut
A tax guide supplement with end-of-year suggestions that focus on areas applicable to large numbers of investors.
December 2024
A Narrow Tax Law Fix Would Be a Missed Opportunity
AAII Journal Article by Charles Rotblut
The forthcoming sunset of many of the Tax Cuts and Jobs Act’s (TCJA) provisions creates an opportunity for the next Congress.
December 2024
Comparing the Standard Deduction With and Without the TCJA
AAII Journal Article by Charles Rotblut
An illustration of how much the standard deduction has grown while the Tax Cuts and Jobs Act has been in effect.
December 2024
Guide to Tax on Your Personal Investments 2024
AAII Journal Article by AAII Staff
A supplement to our annual tax guide that explains the tax rules regarding the buying and selling of securities.
November 2024
Social Security: A Closer Look at the 2025 Adjustments
AAII Journal Article by Charles Rotblut
The Social Security Administration (SSA) announced a 2.5% cost-of-living adjustment (COLA) to both Social Security and Supplemental Security Income (SSI) benefits for tax-year 2025.
August 2024
Maximizing Retirement Income With Asset Location
AAII Journal Article by Charles Rotblut
While smart asset location can reduce your tax exposure in retirement, be sure not to let the tax tail wag the portfolio dog.
May 2024
For Qualified Charitable Distributions, Timing Is Everything
AAII Journal Article by Brian Dobbis
With careful planning, a QCD can be a smart tax-planning strategy for an IRA holder taking distributions.
April 2024
Second-Highest Average Tax Refund in at Least 10 Years
AAII Journal Article by Charles Rotblut
Larger average refunds are being issued this year because of the inflationary adjustments made for tax-year 2023.
December 2023
The Individual Investor's Guide to Personal Tax Planning 2023
AAII Journal Article by AAII Staff
In addition to large inflation adjustments being made for a second consecutive year, several changes related to the SECURE 2.0 Act will go into effect.
December 2023
Tax-Savvy Strategies for Your Stocks, Mutual Funds and ETFs
AAII Journal Article by Charles Rotblut
Savvy steps to avoid or limit the tax impact of security events, and tools on AAII.com you can use to help manage them.
December 2023
11 Tax Actions to Consider Before Year-End
AAII Journal Article by Charles Rotblut
By realizing various deductions and liabilities this December, you may be able to lower what you owe for tax-year 2023.
December 2023
Guide to Tax on Your Personal Investments 2023
AAII Journal Article by AAII Staff
This supplement to our annual tax guide provides an explanation of the tax rules regarding the buying and selling of securities.
December 2023
The Impact on the Standard Deduction of the Tax Cuts and Jobs Act
AAII Journal Article by Charles Rotblut
Larger standard deductions make it harder to itemize deductions. This is a double-edged sword.
November 2023
Third-Highest Social Security COLA Since the Global Financial Crisis
AAII Journal Article by Charles Rotblut
Last month, the Social Security Administration announced a 3.2% cost-of-living adjustment (COLA) to both Social Security and Supplemental Security Income (SSI) benefits. The increase will take effect in January 2024.
October 2023
Comparing the Tax-Efficiency of High-Yielding Funds and ETFs
AAII Journal Article by Cynthia McLaughlin
Some mutual funds and ETFs distribute potential tax headaches along with income to shareholders, while others are more tax efficient.
July 2023
Four Tax Strategies for Retirees
AAII Journal Article by Wade Pfau
Strategic tax planning alongside delayed Social Security claiming can increase portfolio longevity and legacy in retirement.
July 2023
SECURE 2.0 Act Benefits Many, but Social Security Needs Fixing
AAII Journal Article by Charles Rotblut
While the SECURE 2.0 Act will benefit many people, our legislators once again missed the opportunity to shore up Social Security.
May 2023
Take Control of Your Taxes to Get the Most out of Your Investments
AAII Journal Article by Jenna Brashear
The AAII Tax Strategies Community provides a space where members can ask questions, access resources and exchange insights with other members on a range of tax topics.
December 2022
The Individual Investor's Guide to Personal Tax Planning 2022
AAII Journal Article by AAII Staff
The impact of inflation on taxes will be felt the most by those who are near the border between brackets or close to the limit for an exemption or deduction.
December 2022
Manage the Impact of Taxes on Your Stocks and Funds
AAII Journal Article by Derek J. Hageman
You can control the impact that taxes have on your stocks, funds and ETFs to avoid letting taxes drive your investing decisions.
December 2022
Year-End Tax Moves to Consider for 2022
AAII Journal Article by Charles Rotblut
You may be able to minimize taxes by realizing various deductions and liabilities this December.
December 2022
Online Exclusive: What Are Donor-Advised Funds?
AAII Journal Article by Matthew Bajkowski
Donor-advised funds allow donors to take an immediate tax deduction on their contributions now without the need to decide at the same time where the funds will ultimately be gifted.
December 2022
Guide to Tax on Your Personal Investments 2022
AAII Journal Article by AAII Staff
This supplement to our annual tax guide provides an explanation of the tax rules regarding the buying and selling of securities.
October 2022
Gift Checks Must Be Cashed to Be Excluded From an Estate
AAII Journal Article by Zach Banning
The U.S. Tax Court ruled that writing a gift check prior to death is not sufficient to exclude the gift amount from an estate.
September 2022
Is Your Mutual Fund Tax-Efficient?
AAII Journal Article by Wayne A. Thorp
Minimizing the taxable distributions of a mutual fund can boost investors’ aftertax returns.
January 2022
How to Catch Up on Retirement Savings at 50
AAII Journal Article by Charles Rotblut
Once you turn age 50, the tax code provides help in saving for retirement through catch-up contributions.
January 2022
A Tax Audit Does Not Waive Filing Deadlines
AAII Journal Article by Adam Scheg
Being audited cannot be used as an excuse for failing to meet deadlines for filing returns, filing a request for an extension or paying owed taxes.
December 2021
Monitoring Your Tax Exposure With Stocks and Funds
AAII Journal Article by Charles Rotblut
Taxes are an unavoidable cost with an investment portfolio. While they shouldn’t drive your decisions, you can manage their impact.
December 2021
Smart Tax Moves to Make Before 2021 Ends
AAII Journal Article by Charles Rotblut
During December, you still have the ability to alter the timing of when various deductions and liabilities are realized to minimize taxes.
December 2021
Guide to Tax on Your Personal Investments 2021
AAII Journal Article by AAII Staff
Understanding the tax rules that apply to your securities can help you handle them wisely.
December 2021
Online Exclusive: What Is Tax-Loss Harvesting?
AAII Journal Article by Matthew Bajkowski
Tax-loss harvesting is the use of realized losses to offset realized gains, lowering taxes for the current year and potentially future years, too.
September 2021
Can a Roth IRA Conversion Save You Money?
AAII Journal Article by Roger Young
Moving assets from a traditional IRA to a Roth IRA is most compelling when you pay tax on the converted amount at a relatively low rate.
July 2021
Estate Tax Filing Error Costs Executor
AAII Journal Article by AAII Staff
Merely delegating the filing of an estate tax return is not enough to exempt an estate from late-filing and late-payment fees.
December 2020
17 Financial and Investing Moves for 2020
AAII Journal Article by Charles Rotblut
Your tax picture may have changed this year because of the coronavirus, making it all the more essential to check for adjustments before 2021.
December 2020
Tap Into Tax-Related Information on Stocks and Funds
AAII Journal Article by Charles Rotblut
Where on AAII.com to get the data you need to understand the tax implications of your investments for the current tax year.
December 2020
Guide to Tax on Your Personal Investments 2020
AAII Journal Article by AAII Staff
Understanding the tax rules that apply to your securities can help you handle them wisely. A 2020 tax guide supplement.
May 2020
Tax Guide Update: Staying Current on the New Rules
AAII Journal Article by Charles Rotblut
Due to the coronavirus pandemic, a number of changes to tax rules have been made.
December 2019
Smart Tax Moves to Make Before Year’s End
AAII Journal Article by Charles Rotblut
During December, you still have the ability to alter the timing of when various deductions and liabilities are realized to minimize taxes.
December 2018
The Individual Investor’s Guide to Personal Tax Planning 2018
AAII Journal Article by AAII Staff
Our annual tax and financial planning guide is designed to help you assess your current tax situation given the new tax law and plan for any changes that may improve your tax liability both this year and next.
September 2017
Minimizing Taxes With Asset Allocation
AAII Journal Article by Stephen E. Wilcox
Strategically taking into consideration both tax laws and the tax-efficiency of an investment will maximize aftertax returns.
December 2015
The Individual Investor’s Guide to Personal Tax Planning 2015
AAII Journal Article by AAII Staff
Our annual tax and financial planning guide is designed to help you assess your current tax situation and plan for any changes that may improve your tax liability both this year and next.
December 2014
Keeping Transactions Clean From the Wash-Sale Rules
AAII Journal Article by Kevin Trout
Stocks are not the only security covered by the wash-sale rule; prudence is also required with bonds, preferred stocks, mutual funds and ETFs.
June 2014
The Tax Consequences of Stock Splits, Mergers and Spin-Offs
AAII Journal Article by Claude Y. Paquin
Tracking cost basis becomes complicated when splits, mergers or spin-offs occur. A real-life example of how to do it.
November 2012
U.S. Fiscal Uncertainty and Your Portfolio
AAII Journal Article by Charles Rotblut
Portfolio actions to consider regardless of whether the pending fiscal cliff occurs or is avoided.
February 2011
2010 Tax Guide Update
AAII Journal Article by Charles Rotblut, Jean Henrich
Since the publication of our 2010 Tax Guide, we have received a few updates and corrections.
December 2010
Year-End Tax Considerations
AAII Journal Article by Charles Rotblut
Five tax issues that individual investors should consider before December 31.
July 2006
Investors Get an Extension--And a New Roth IRA Opportunity
AAII Journal Article by AAII Staff
The Tax Increase Prevention and Reconciliation Act of 2005 extends some valuable tax breaks for investors. What you need to know.
November 2005
Tax-Efficient Investing: Picking the Right Pocket for Your Assets
AAII Journal Article by William Reichenstein
If you want to keep Uncle Sam’s fingers off your assets, you need to put them into the right tax pocket. A look at the third principle of tax-efficient portfolio management: How to decide which assets should go into your tax-deferred and taxable accounts.
September 2005
Traditional IRAs: The Rules Revisited
AAII Journal Article by AAII Staff
Traditional IRAs have been around since the early 1980s, and have proven so popular they have spawned a whole new generation of IRAs. But traditional IRAs themselves have evolved, as Congress has fiddled with the rules. A review of the basic rules for traditional IRAs.
July 2005
The Great Tax Fight: Managing Stocks in Taxable Accounts
AAII Journal Article by William Reichenstein
The Fight of the Century is the continuous fight investors have with Uncle Sam over their return dollars. Who's the leading challenger? The Tax-Efficient Investor. A look at how to create a tax-efficient portfolio when managing individual stocks.
June 2005
Tracking Basis in Mergers, Splits and Other Corporate Actions
AAII Journal Article by Stevie D. Conlon
Properly tracking a stock's basis can save you a bundle at tax time, but corporate actions can complicate matters. A look at some of the rules.
April 2005
The Alternative Minimum Tax: Coming to a Tax Return Near You
AAII Journal Article by Mark H. Gaudet
Tax Strategies: More and more individuals are getting hit with an unpleasant surprise at tax time—the alternative minimum tax. Will it affect you? Planning tips to help you to reduce your possible exposure to the AMT.
February 2005
Tax-Efficient Investing and What It Means to Your Portfolio
AAII Journal Article by William Reichenstein
Portfolio Strategies: Although tax laws constantly change, the key to tax-efficient investing is contained in a small number of provisions that are unlikely to be altered. A new way of thinking about asset allocation that considers aftertax values.
September 2004
8 Years Later, Same Old Questions: Evaluating Roth IRAs
AAII Journal Article by Mark H. Gaudet
Tax Strategies: It's been eight years since the introduction of the Roth IRA, but many taxpayers are still questioning whether they should contribute or convert to a Roth. A framework to evaluate Roth IRAs.
June 2004
College Prep Guide: Planning and Saving for a Child's Higher Education
AAII Journal Article by Mark H. Gaudet
Tax Strategies: Although inflation has been tamed in most of the economy, education costs are still running wild. Fortunately, there are many steps you can take to help collar the beast for your child or grandchild.
April 2004
Good News/Bad News: For Dividends, New Tax Law Means Lower Rates But More Headaches
AAII Journal Article by Ellen J. Boling
Most dividend income is now taxed at more favorable rates, but investors may be surprised at nuances of the new rules. What to watch out for under the Tax Relief Act of 2003.
September 2003
The New Tax Act: Planning Opportunities and Pitfalls
AAII Journal Article by Ellen J. Boling
Individuals with substantial investment income can expect significant tax savings over the next seven years if they take advantage of the planning opportunities.
April 2002
The Expanding Reach of the Alternative Minimum Tax
AAII Journal Article by Clark M. Blackman
Ostensibly created as a means of keeping the rich from living tax-free, the alternative minimum tax is casting an ever-widening net each year as more taxpayers become subject to it.
November 2001
How to Benefit From Reduced Capital Gains Rates
AAII Journal Article by William Reichenstein
Tax Strategies: The Tax Relief Act of 1997 established lower capital gains tax rates for assets held for more than five years and sold sometime after 2000. Special election rules also allow individual to reset a stock's acquisition date to Jan. 2, 2001.
April 2000
What You Need to Know About Individual Retirement Accounts
AAII Journal Article by Clark M. Blackman
Tax Strategies: There are three types of IRAs to choose from, each with unique rules pertaining to contributions and distributions. You need to understand these rules in order to determine which is best for you. Part 1: contributions.
February 1998
Tax-Conscious Funds: For Investors, It's the Leftovers That Count
AAII Journal Article by Albert J. Fredman
Most managers downplay tax efficiency because they are rewarded on pretax numbers, but a few exceptions exist--including index funds and special tax-managed funds.
January 1996
When Less Is More: How to Increase Aftertax Returns by Doing Less
AAII Journal Article by Rex Macey
How to improve the bottom-line return in your stock portfolio by minimizing the turnover.