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It covers individual income tax planning, investment-related tax issues, charitable giving, family-related tax credits and responsibilities, retirement planning, transfer tax planning, and business planning for operating entities. The contents emphasize key calculations, eligibility determinations, deduction and credit optimization, and practical considerations such as recordkeeping and withholding.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/2026-personal-tax-planning-guide-kpmg/565248/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/2026-personal-tax-planning-guide-kpmg/565248.png","ImageObject",442,249,{"name":88,"@type":89},"Rhys","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-27","2026-10-13",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What does the guide cover under individual income tax planning?","Question",{"text":108,"@type":109},"It addresses 2025 tax rate topics, filing status determination, major deduction categories, and related concepts such as estimated taxes and the alternative minimum tax.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the guide handle investment-related tax issues?",{"text":113,"@type":109},"It covers net investment income tax, capital gains and losses, home sale and ownership scenarios, like-kind exchanges, and additional topics such as cryptocurrency transactions and Qualified Opportunity Zones.",{"name":115,"@type":106,"acceptedAnswer":116},"Which areas of financial life are included besides income and investments?",{"text":117,"@type":109},"The guide also covers charitable tax planning, family-related tax benefits and credits, retirement planning (including IRA and Roth topics), transfer tax planning with trusts and gifting strategies, and planning for operating a business.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},565248,1792481831,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},687207024643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","2026  \nPersonal Tax  \nPlanning Guide  \nKPMG. Make the Difference.  \nContents  \nIntroduction 1  \nChapter 1 – Individual income tax planning 3  \nTax rates for 2025 4  \n2025 tax rate tables 7  \nDetermining your filing status 8  \nFiling single 8  \nFiling jointly or separately 8  \nFiling as head of household 9  \nFiling as qualifying surviving spouse 9  \nIncome tax deductions 9  \nPersonal exemptions 9  \nStandard deduction 9  \nDeductions for the elderly or blind 10  \nTemporary deduction for seniors 10  \nItemized deductions 10  \nState and local income tax deductions 10  \nInterest deductions 10  \nInvestment interest 11  \nHome mortgage interest 11  \nTrade or business interest 11  \nPassive activity interest 12  \nPersonal interest 12  \nKeeping track of loan proceeds 12  \nMedical expense deductions 12  \nMoving expense deductions 12  \nMiscellaneous itemized deductions 12  \nEducator expenses 13  \nEmployee education expenses 13  \nPhaseout of itemized deductions 13  \nAbove-the-line deduction for auto loan interest 13  \nAlternative minimum tax 13  \nMinimum tax credit 14  \nEstimated taxes 14  \nChapter 2 – Investment-related tax issues 16  \nNet investment income tax 17  \nGains and losses from the sale of capital assets  \nHome ownership 19  \nWhen you sell your residence 20  \nSecond homes and rental property 21  \nExchanging properties of like kind 22  \nAt-risk rules 23  \nUnderstanding passive activity rules 24  \nExcess business loss limitation 25  \nQualified Opportunity Zones 25  \nCryptocurrency transactions 25  \nDerivative transactions 27  \nMonetizing gains 27  \nMitigating risk 27  \nGenerating yield 28  \nGaining exposure 28  \nChapter 3 – Charitable tax planning 30  \nDeduction limitations 31  \nTypes of contributions 33  \nContributing stock versus sales proceeds 33  \nDeductibility of payments for certain state 34  \nor local tax credits  \nSpecial rules for certain property 34  \nContributions of future interests 34  \nContributions of cryptocurrency 34  \nRecordkeeping requirements 36  \nThe OB3 changes to charitable giving rules 37  \nChapter 4 – Family matters 38  \nDetermining your family tax benefits 39  \nClaiming tax credits for dependent family members 39  \nClaiming the child and dependent care credit 40  \nPaying tax on your children’s income 40  \nHiring household employees 42  \nAlimony makes a difference for both parties 42  \nEducation: A top investment priority 42  \nIf your child receives a scholarship 43  \nChapter 5 – Retirement planning 44  \nWhere do you start? 45  \nDetermining your retirement income needs 45  \nShould you have an individual retirement account? 46  \nRoth IRAs 47  \nRoth(k) contributions 48  \nIn-plan Roth conversions 50  \nOther IRA and Roth IRA issues 50  \nRetirement savings through an employer’s plan 50  \n© 2025 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. USCS032697-3A  \n2026 PersonalTax ii Planning Guide  \nEmployee stock ownership plans 51  \nNonqualified deferred compensation 51  \nPlanning for retirement distributions 53  \nMinimum annual distributions 53  \nTaxation of distributions 54  \nBeneficiary designations 54  \nWithholding requirement 54  \nSocial Security benefits 56  \nCross-border benefits considerations 56  \nChapter 6 –Transfer tax planning 57  \nEnhanced lifetime exemption amount 58  \nOverview of federal transfer tax system 58  \nUnlimited marital deduction 59  \nPortability 59  \nImportance of your will 61  \nChoosing the right executor 63  \nShifting assets to heirs 63  \nEstablishing trusts 65  \nRevocable living trust 66  \nIrrevocable life insurance trusts 67  \nIntentionally defective grantor trusts 67  \nGrantor retained annuity trusts 68  \nQualified personal residence trusts 68  \nCharitable remainder trusts 69  \nCharitable lead trusts 70  \nBusiness succession planning 70  \nPlanning during lifetime 70  \nLiquidity planning 70  \nLife ","cbCaithsUcL2pxnr","https://ap.wps.com/l/cbCaithsUcL2pxnr","pdf",6893711,96,"English","# Introduction\n# Chapter 1 - Individual income tax planning\n## Tax rates for 2025\n## Determining your filing status\n## Income tax deductions\n## Alternative minimum tax\n## Estimated taxes\n# Chapter 2 - Investment-related tax issues\n## Net investment income tax\n## Gains and losses from the sale of capital assets\n## Home ownership\n## Qualified Opportunity Zones\n## Cryptocurrency transactions\n# Chapter 3 - Charitable tax planning\n## Deduction limitations\n## Types of contributions\n## Recordkeeping requirements\n## The OB3 changes to charitable giving rules\n# Chapter 4 - Family matters\n## Determining your family tax benefits\n## Claiming tax credits for dependent family members\n## Paying tax on your children’s income\n## Hiring household employees\n# Chapter 5 - Retirement planning\n## Where do you start?\n## Roth IRAs\n## In-plan Roth conversions\n## Retirement savings through an employer’s plan\n## Social Security benefits\n# Chapter 6 - Transfer tax planning\n## Enhanced lifetime exemption amount\n## Overview of federal transfer tax system\n## Unlimited marital deduction\n## Portability\n## Establishing trusts\n## Life insurance\n# Chapter 7 - Planning for your business\n## Choosing an operating status for your business\n## Qualified business income deduction\n## Executive pay over $1 million\n## Cash versus accrual method of accounting\n## Employee retention credit","[{\"question\":\"What does the guide cover under individual income tax planning?\",\"answer\":\"It addresses 2025 tax rate topics, filing status determination, major deduction categories, and related concepts such as estimated taxes and the alternative minimum tax.\"},{\"question\":\"How does the guide handle investment-related tax issues?\",\"answer\":\"It covers net investment income tax, capital gains and losses, home sale and ownership scenarios, like-kind exchanges, and additional topics such as cryptocurrency transactions and Qualified Opportunity Zones.\"},{\"question\":\"Which areas of financial life are included besides income and investments?\",\"answer\":\"The guide also covers charitable tax planning, family-related tax benefits and credits, retirement planning (including IRA and Roth topics), transfer tax planning with trusts and gifting strategies, and planning for operating a business.\"}]","2026 Personal Tax Planning Guide - KPMG | PDF",1791849834,34]