Outline of tax considerations for investors

The following outline is provided as a topical overview of tax considerations for investors:

Basic tax issues

 * Tax basics
 * State income taxes
 * Marginal tax rate
 * Kiddie tax
 * Taxation of Social Security benefits
 * Social Security tax impact calculator
 * ACA net investment income tax
 * ATRA phaseout taxes
 * Federal tax credits for individuals
 * Saver's credit
 * Foreign tax credit

Investment taxes

 * Capital gains distribution
 * Non-qualified dividends
 * Qualified dividend
 * Return of capital distribution

Capital gains and losses

 * Tax gain harvesting
 * Tax loss harvesting
 * Cost basis methods
 * Specific identification of shares
 * Wash sale

Tax strategies

 * Delaying reinvestment of dividends
 * Donating appreciated securities
 * Paying a tax cost to switch funds
 * Payroll deduction
 * Reinvesting dividends in a taxable account
 * Roth IRA conversion
 * Timing of transactions to reduce taxes

Estate and inheritance taxes

 * Estate and inheritance tax
 * Income in respect of a decedent
 * Step-up in basis
 * Net unrealized appreciation

Expatriate tax issues

 * Taxation as a US person living abroad
 * Nonresident alien taxation
 * Nonresident alien with no US tax treaty & Irish ETFs

Portfolio tax management

 * Tax-efficient fund placement
 * Tax-managed fund comparison
 * Tax-adjusted asset allocation
 * Placing cash needs in a tax-advantaged account

Resources

 * Tax news sources
 * List of state departments of revenue