Tax Basics - Adjusted Gross Income (AGI) 的含义是调整后的总收入 [1] - AGI 的作用是确定应纳税收入和扣除资格 [1] - 了解 AGI 的计算方法至关重要 [1]

Core Insights - The individual is facing a higher tax bracket and increased Medicare premiums due to a significant withdrawal from their Thrift Savings Plan (TSP) [1][2] - The increase in Medicare premiums is not permanent and is based on income from two years prior [2][4] Tax and Withdrawal Strategy - There are still opportunities to adjust withdrawal strategies to potentially reduce tax burdens and Medicare premiums [2][3] - The income-related monthly adjustment amount (IRMAA) applies to Medicare premiums for individuals whose income exceeds certain thresholds [3][4] - For 2024, IRMAA thresholds are set at $103,000 for single filers and $206,000 for couples, with potential premiums reaching up to $594 per month [4] Income Considerations - The IRMAA is calculated based on income from two years prior, meaning 2024 IRMAA will be based on 2022 income [4] - Inflation adjustments to IRMAA brackets may affect future premium calculations, potentially alleviating the surcharge for those whose income is slightly above the threshold [5] - Different measures of income, such as taxable income and modified adjusted gross income (MAGI), determine tax liabilities and Medicare costs [8]

Tax Policy Change - Tipped workers 将能够从 2025 年开始从应纳税收入中扣除高达 25,000 美元的小费 [1] Regulatory Guidance - 美国财政部和 IRS 正在推出更多指南，以帮助整理细节 [1]

Deferred Tax Asset - A deferred tax asset appears on a company's balance sheet [1] - It reduces future taxable income [1] - Often arises from overpaid or advance tax payments [1]