February 15, 2024

6 Hacks to Save Thousands on Taxes for High Earners in 2024

For high earners in 2024, effective tax planning goes beyond basic deductions. By leveraging retirement contributions, HSAs, Opportunity Zones, oil and gas investments, real estate strategies, and charitable giving through DAFs, individuals can significantly reduce their tax burden.

In 2024, high earners are continuously seeking innovative strategies to minimize their tax liabilities and maximize their financial growth. With the ever-evolving tax code, it's crucial to stay informed about the most effective tax-saving techniques. Here, we explore six practical hacks that can save thousands on taxes, backed by statistics, data, and real-world examples.

1. Maximize Retirement Account Contributions

Statistical Insight: The IRS often adjusts retirement contribution limits for inflation. In 2024, individuals can contribute up to $20,500 to their 401(k) plans, with a catch-up contribution of $6,500 for those 50 and older.

Practical Example: John, a 52-year-old executive earning $250,000 annually, maximizes his 401(k) contribution to $27,000. This move not only secures his retirement but also reduces his taxable income to $223,000, potentially saving him thousands in taxes.

How to Maximize Retirement Account Contributions

  1. Check Contribution Limits: Start by checking the current year's contribution limits for 401(k), IRA, or other retirement accounts.
  2. Adjust Your Payroll Deductions: Contact your HR department to adjust your payroll deductions, ensuring you maximize your contributions throughout the year.
  3. Catch-Up Contributions: If you're 50 or older, take advantage of catch-up contributions to add more to your retirement savings.

2. Health Savings Account (HSA) Contributions

Statistical Insight: HSAs offer a triple tax advantage: contributions are tax-deductible, earnings grow tax-free, and withdrawals for qualified medical expenses are not taxed. In 2024, the contribution limit is $3,650 for individuals and $7,300 for families.

Practical Example: Emily, a high earner with a family HSA, contributes the maximum of $7,300. Assuming a 24% tax bracket, Emily saves approximately $1,752 in taxes, besides the long-term benefit of tax-free medical expense payments.

How to Contribute to a Health Savings Account (HSA)

  1. Eligibility Check: Ensure you're enrolled in a high-deductible health plan (HDHP), which is required to contribute to an HSA.
  2. Open an HSA: If you don't have one, open an HSA through your bank or another financial institution.
  3. Set Contribution Amount: Decide on your contribution amount up to the limit and start contributing through payroll deductions or direct contributions.

3. Investing in Opportunity Zones

Statistical Insight: Investments in designated Opportunity Zones can defer capital gains taxes until December 31, 2026, or until the investment is sold. Furthermore, investments held for ten years are exempt from capital gains taxes on the appreciation of the Opportunity Zone investment.

Practical Example: Alex sells a property with a $100,000 capital gain and reinvests it into an Opportunity Zone. By deferring the capital gains tax and potentially eliminating the tax on future appreciation, Alex not only aids in community development but also strategically saves on taxes.

How to Invest in Opportunity Zones

  1. Identify Opportunity Zones: Research to find designated Opportunity Zones where you want to invest.
  2. Choose an Investment: Look for opportunity funds or specific projects within these zones that align with your investment goals.
  3. Invest: Make your investment through the fund or project, adhering to the guidelines to qualify for tax benefits.

4. Writing Off Energy Investments

Statistical Insight: Direct investments in oil and gas projects can offer significant tax advantages. For example, intangible drilling costs (IDCs), which can constitute 65-80% of the well's cost, are 100% deductible in the year incurred.

Practical Example: Sarah invests $50,000 in a direct participation program in oil and gas. Assuming 75% of that investment goes to IDCs, she can write off $37,500 against her income in the same year, substantially lowering her tax liability.

How to Write Off Energy Investments

  1. Research Investments: Find direct investment opportunities in oil, gas, and energy sectors that offer significant IDCs.
  2. Invest Directly: Make a direct investment in a project to qualify for immediate tax write-offs associated with IDCs.
  3. Claim Deductions: Work with your tax advisor to properly claim these deductions on your tax return.

5. Real Estate Professional Status

Statistical Insight: Real estate professionals who actively participate in their real estate businesses can deduct all rental property losses against other income, a boon for high earners with significant rental activities.

Practical Example: Mark, who earns $200,000 from his job and owns several rental properties, qualifies as a real estate professional. This status allows him to deduct $25,000 in rental losses against his salary, effectively lowering his taxable income and saving on taxes.

How to Achieve Real Estate Professional Status

  1. Track Your Hours: Log at least 750 hours per year in real estate activities, and more than half of your total working hours should be in real estate.
  2. Participate Actively: Ensure you're actively participating in managing your real estate investments.
  3. File Properly: Consult with a tax professional to make sure you meet IRS criteria and file your taxes accordingly to claim real estate professional status.

6. Charitable Contributions Through a Donor-Advised Fund (DAF)

Statistical Insight: Donating to a DAF allows taxpayers to make a charitable contribution, receive an immediate tax deduction, and recommend grants from the fund over time. In 2024, you can deduct cash contributions up to 60% of your adjusted gross income.

Practical Example: Linda, who plans to donate $10,000 annually to charity, contributes $30,000 to a DAF this year. She gets an immediate tax deduction for the full amount in 2024, while strategically disbursing grants to her chosen charities over the next three years.

How to Contribute to a Donor-Advised Fund (DAF)

  1. Select a Fund: Choose a DAF that aligns with your charitable goals.
  2. Make a Contribution: Contribute cash, stocks, or other assets to the DAF. You can make a one-time contribution or plan for recurring donations.
  3. Receive a Tax Deduction: Claim your tax deduction in the year you make the contribution.
  4. Recommend Grants: Over time, advise the fund on distributing grants to your chosen charities.

Each of these strategies can lead to significant tax savings and financial growth when executed properly. Always consult with a financial advisor or tax professional to ensure these approaches align with your overall financial plan and comply with current tax laws.

Conclusion

For high earners in 2024, effective tax planning goes beyond basic deductions. By leveraging retirement contributions, HSAs, Opportunity Zones, oil and gas investments, real estate strategies, and charitable giving through DAFs, individuals can significantly reduce their tax burden. Each of these strategies requires careful consideration and, in many cases, consultation with a tax professional to ensure compliance and maximize benefits. With the right approach, high earners can not only save thousands on taxes but also contribute to their long-term financial health and societal well-being.

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