分组1 - The requirement for minimum distributions (RMDs) from traditional IRAs or 401(k)s begins at age 73 or 75 for younger savers, with a 25% penalty for not taking them [1] - RMDs can lead to significant tax liabilities, but donating to charity can mitigate this impact if done correctly [2][5] - A qualified charitable donation (QCD) allows individuals to transfer money directly from their retirement plan to a charity, avoiding taxation on the RMD and its inclusion in adjusted gross income (AGI) [3][4] 分组2 - In 2026, individuals can donate up to $111,000 via QCD, and couples can each donate this amount if both are subject to RMDs [4] - A higher AGI due to RMDs can result in increased federal taxes, taxes on Social Security benefits, and higher Medicare surcharges [6] - Changes in tax deduction rules for charitable donations under the One Big Beautiful Bill Act may affect tax-filers in 2026, suggesting consultation with financial advisors for those prioritizing charitable giving [7]

Core Insights - The article discusses the tax implications of converting funds from a tax-deferred retirement account to a Roth account, highlighting that converted funds are treated as taxable income in the year of conversion, potentially increasing the taxpayer's tax bracket and resulting in a significant tax bill [2][6]. Tax Implications of Roth Conversion - Converting funds from a tax-deferred account, such as an IRA, to a Roth account can significantly impact current taxes due to the converted funds being treated as taxable income [6]. - A large Roth conversion can push a taxpayer into a higher income tax bracket, increasing the overall tax owed [6]. Social Security Benefit Taxation - Social Security benefits may be partially taxable, with a maximum of 85% of benefits subject to taxation depending on the recipient's combined income [4][7]. - The IRS uses a formula based on combined income to determine the taxable portion of Social Security benefits, which includes half of the annual benefit, adjusted gross income (AGI), and any non-taxable interest [5][7]. Combined Income Calculation - To calculate combined income, half of the annual Social Security benefit is added to the AGI and any non-taxable interest, which can affect the taxation of Social Security benefits [5][7]. - If combined income exceeds a certain threshold, up to 85% of Social Security benefits may become taxable [7].

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]