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  2. The IRS just announced big tax changes for 2025 - AOL

    www.aol.com/finance/irs-just-announced-big-tax...

    The IRS just dropped a raft of changes, big and small, to the U.S. tax code that could shift how much you owe — or save — in 2025. From bigger deductions to higher limits on health-related ...

  3. Taxpayers will get higher standard deductions in 2025, IRS ...

    www.aol.com/taxpayers-higher-standard-deductions...

    For couples who file jointly, that standard deduction will be $30,000 for 2025, an $800 jump from the year prior. And heads of households will get a $22,500 standard deduction, up $600 from 2024.

  4. 5 Ways To Pay Less in Taxes With the New 2025 Tax ... - AOL

    www.aol.com/5-ways-pay-less-taxes-180009235.html

    The IRS makes changes to federal tax brackets and the standard deduction to account for inflation each year, which could affect how much you pay in taxes. And it recently released new tax brackets ...

  5. Internal Revenue Code section 162 (a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Commissioner, the Tax Court determined that in order to determine if expenditures are deductible under § 162(a), the Court must first ascertain the motive of the taxpayer in making the expenditures, and then determine if there is a sufficient connection between the expenditures and his/her trade or business. [5]

  6. Itemized deduction - Wikipedia

    en.wikipedia.org/wiki/Itemized_deduction

    Per the Tax Cuts and Jobs Act of 2017, miscellaneous itemized deductions are not deductible for tax years 2018 to 2025. For tax years before 2018: Miscellaneous itemized deductions are subject to a 2% floor, [5] a.k.a. the "2% Haircut". A taxpayer can only deduct the amount of miscellaneous itemized deductions that exceed 2% of their adjusted ...

  7. Employee stock option - Wikipedia

    en.wikipedia.org/wiki/Employee_stock_option

    However, the IRS treats option expense differently, and only allows their tax deductibility at the time the options are exercised/expire and the true cost is known. This means that cash taxes in the period the options are expensed are higher than GAAP taxes. The delta goes into a deferred income tax asset on the balance sheet.

  8. The 2025 tax brackets are here. How much will you owe? - AOL

    www.aol.com/finance/2025-tax-brackets-much-owe...

    The IRS just released its inflation-adjusted tax brackets for 2025 — and it’s the smallest increase in four years. Income thresholds for each tax bracket will rise by about 2.8% in the new ...

  9. Above-the-line deduction - Wikipedia

    en.wikipedia.org/wiki/Above-the-line_deduction

    In the United States tax law, an above-the-line deduction is a deduction that the Internal Revenue Service allows a taxpayer to subtract from his or her gross income in arriving at "adjusted gross income" for the taxable year. These deductions are set forth in Internal Revenue Code Section 62.