- The most effective individual tax planning ideas, including the following:
- Shifting deductions and income to the most advantageous year
- Making maximum use of the lower individual tax rates by deferring income and accelerating deductions, taking into account any marginal rate changes that may apply to 2017 and later years.
- Taking maximum advantage of available individual tax deductions and credits made permanent by the PATH Act
- Taking advantage of traditional IRA and Roth IRA opportunities and employer-provided retirement plans
- Minimizing self-employment taxes