AAII

Trump Accounts: Key Rules to Know Before You Contribute
August 2026 by Charles Rotblut
The positives and caveats to consider with the new Trump Accounts.

A Tax Lever You Can Control Amid Global Uncertainty
April 2026 by Charles Rotblut
One key tax concept for investors to understand is the marginal cost of one extra dollar of income.

Managing the Tax Impact of Capital Gains Stacking
April 2026 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.

Opportunities for Donor-Advised Funds Opened by the OBBBA
March 2026 by Sam Levine
When used properly, donor-advised funds allow donors to align their gifts with their tax situation.

AAII 2025–2026 Tax Guide: Tax Rules for Your Personal Investments
December 2025 by AAII Staff
A supplement to our annual tax guide that explains the tax rules regarding the buying and selling of securities.

AAII 2025–2026 Tax Guide: Tax-Planning Strategies for Investors
December 2025 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.

Investment Taxes Under the One Big Beautiful Bill Act
December 2025 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.

Killing IRS Direct File Doesn’t Make Filing Taxes Easier
December 2025 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.

What the One Big Beautiful Bill Act Means for Your Taxes
September 2025 by Charles Rotblut
The OBBBA created new tax-saving opportunities. Here are steps you might consider taking.

An Investor's Guide to Understanding 1099 Tax Forms
March 2025 by Cynthia McLaughlin
What earnings are reported on the common 1099 tax forms and where to include these amounts on your taxes.

A Narrow Tax Law Fix Would Be a Missed Opportunity
December 2024 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.

Comparing the Standard Deduction With and Without the TCJA
December 2024 by Charles Rotblut
An illustration of how much the standard deduction has grown while the Tax Cuts and Jobs Act has been in effect.

Guide to Tax on Your Personal Investments 2024
December 2024 by AAII Staff
A supplement to our annual tax guide that explains the tax rules regarding the buying and selling of securities.

Increasing the Aftertax Returns on Your Portfolio
December 2024 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.

Year-End 2024 Tax Planning: Maximizing Your Savings
December 2024 by Charles Rotblut
A tax guide supplement with end-of-year suggestions that focus on areas applicable to large numbers of investors.

Social Security: A Closer Look at the 2025 Adjustments
November 2024 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.

Maximizing Retirement Income With Asset Location
August 2024 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.

For Qualified Charitable Distributions, Timing Is Everything
May 2024 by Brian Dobbis
With careful planning, a QCD can be a smart tax-planning strategy for an IRA holder taking distributions.

Second-Highest Average Tax Refund in at Least 10 Years
April 2024 by Charles Rotblut
Larger average refunds are being issued this year because of the inflationary adjustments made for tax-year 2023.

11 Tax Actions to Consider Before Year-End
December 2023 by Charles Rotblut
By realizing various deductions and liabilities this December, you may be able to lower what you owe for tax-year 2023.

Guide to Tax on Your Personal Investments 2023
December 2023 by AAII Staff
This supplement to our annual tax guide provides an explanation of the tax rules regarding the buying and selling of securities.

Tax-Savvy Strategies for Your Stocks, Mutual Funds and ETFs
December 2023 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.

The Impact on the Standard Deduction of the Tax Cuts and Jobs Act
December 2023 by Charles Rotblut
Larger standard deductions make it harder to itemize deductions. This is a double-edged sword.

The Individual Investor's Guide to Personal Tax Planning 2023
December 2023 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.

Third-Highest Social Security COLA Since the Global Financial Crisis
November 2023 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.

Comparing the Tax-Efficiency of High-Yielding Funds and ETFs
October 2023 by Cynthia McLaughlin
Some mutual funds and ETFs distribute potential tax headaches along with income to shareholders, while others are more tax efficient.

Four Tax Strategies for Retirees
July 2023 by Wade Pfau
Strategic tax planning alongside delayed Social Security claiming can increase portfolio longevity and legacy in retirement.

SECURE 2.0 Act Benefits Many, but Social Security Needs Fixing
July 2023 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.

Take Control of Your Taxes to Get the Most out of Your Investments
May 2023 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.

Guide to Tax on Your Personal Investments 2022
December 2022 by AAII Staff
This supplement to our annual tax guide provides an explanation of the tax rules regarding the buying and selling of securities.

Manage the Impact of Taxes on Your Stocks and Funds
December 2022 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.

Online Exclusive: What Are Donor-Advised Funds?
December 2022 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.

The Individual Investor's Guide to Personal Tax Planning 2022
December 2022 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.

Year-End Tax Moves to Consider for 2022
December 2022 by Charles Rotblut
You may be able to minimize taxes by realizing various deductions and liabilities this December.

Gift Checks Must Be Cashed to Be Excluded From an Estate
October 2022 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.

Is Your Mutual Fund Tax-Efficient?
September 2022 by Wayne A. Thorp
Minimizing the taxable distributions of a mutual fund can boost investors’ aftertax returns.

A Tax Audit Does Not Waive Filing Deadlines
January 2022 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.

How to Catch Up on Retirement Savings at 50
January 2022 by Charles Rotblut
Once you turn age 50, the tax code provides help in saving for retirement through catch-up contributions.

Guide to Tax on Your Personal Investments 2021
December 2021 by AAII Staff
Understanding the tax rules that apply to your securities can help you handle them wisely.

Monitoring Your Tax Exposure With Stocks and Funds
December 2021 by Charles Rotblut
Taxes are an unavoidable cost with an investment portfolio. While they shouldn’t drive your decisions, you can manage their impact.

Online Exclusive: What Is Tax-Loss Harvesting?
December 2021 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.

Smart Tax Moves to Make Before 2021 Ends
December 2021 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.

Can a Roth IRA Conversion Save You Money?
September 2021 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.

Estate Tax Filing Error Costs Executor
July 2021 by Anine Sus
Merely delegating the filing of an estate tax return is not enough to exempt an estate from late-filing and late-payment fees.

17 Financial and Investing Moves for 2020
December 2020 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.

Guide to Tax on Your Personal Investments 2020
December 2020 by AAII Staff
Understanding the tax rules that apply to your securities can help you handle them wisely. A 2020 tax guide supplement.

Tap Into Tax-Related Information on Stocks and Funds
December 2020 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.

Tax Guide Update: Staying Current on the New Rules
May 2020 by Charles Rotblut
Due to the coronavirus pandemic, a number of changes to tax rules have been made.

Smart Tax Moves to Make Before Year’s End
December 2019 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.

The Individual Investor’s Guide to Personal Tax Planning 2018
December 2018 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.

Minimizing Taxes With Asset Allocation
September 2017 by Stephen E. Wilcox
Strategically taking into consideration both tax laws and the tax-efficiency of an investment will maximize aftertax returns.

The Individual Investor’s Guide to Personal Tax Planning 2015
December 2015 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.

Keeping Transactions Clean From the Wash-Sale Rules
December 2014 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.

The Tax Consequences of Stock Splits, Mergers and Spin-Offs
June 2014 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.

U.S. Fiscal Uncertainty and Your Portfolio
November 2012 by Charles Rotblut
Portfolio actions to consider regardless of whether the pending fiscal cliff occurs or is avoided.

2010 Tax Guide Update
February 2011 by Charles Rotblut, Jean Henrich
Since the publication of our 2010 Tax Guide, we have received a few updates and corrections.

Year-End Tax Considerations
December 2010 by Charles Rotblut
Five tax issues that individual investors should consider before December 31.

Investors Get an Extension--And a New Roth IRA Opportunity
July 2006 by AAII Staff
The Tax Increase Prevention and Reconciliation Act of 2005 extends some valuable tax breaks for investors. What you need to know.

Tax-Efficient Investing: Picking the Right Pocket for Your Assets
November 2005 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.

Traditional IRAs: The Rules Revisited
September 2005 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.

The Great Tax Fight: Managing Stocks in Taxable Accounts
July 2005 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.

Tracking Basis in Mergers, Splits and Other Corporate Actions
June 2005 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.

The Alternative Minimum Tax: Coming to a Tax Return Near You
April 2005 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.

Tax-Efficient Investing and What It Means to Your Portfolio
February 2005 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.

8 Years Later, Same Old Questions: Evaluating Roth IRAs
September 2004 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.

College Prep Guide: Planning and Saving for a Child's Higher Education
June 2004 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.

Good News/Bad News: For Dividends, New Tax Law Means Lower Rates But More Headaches
April 2004 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.

The New Tax Act: Planning Opportunities and Pitfalls
September 2003 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.

The Expanding Reach of the Alternative Minimum Tax
April 2002 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.

How to Benefit From Reduced Capital Gains Rates
November 2001 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.

What You Need to Know About Individual Retirement Accounts
April 2000 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.

Tax-Conscious Funds: For Investors, It's the Leftovers That Count
February 1998 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.

When Less Is More: How to Increase Aftertax Returns by Doing Less
January 1996 by Rex Macey
How to improve the bottom-line return in your stock portfolio by minimizing the turnover.

Tax Strategies Articles