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2011-2013 Key Tax Numbers

  • Expiring and New Tax Provisions

    A number of significant federal income tax provisions expired at the end of 2011, a fact that might be easily overlooked with so much attention being focused on the “Bush tax cuts” that are still in effect, but scheduled to expire at the end of 2012.


  • Individual Income Tax Planning

    Alternative Minimum Tax (AMT), child tax credit, earned income tax credit, itemized deductions, kiddie tax, personal exemptions, and more.


  • 2012 Tax Rates

    Tax rates for all filing statuses.


  • 2011 Tax Rates

    Tax rates for all filing statuses.


  • Business Planning

    Earnings subject to FICA taxes, Section 179 expensing, standard mileage rate, and more.


  • Education Planning

    Coverdell education savings account limits, education loan interest deduction limits, Hope and Lifetime Learning Credits, and more.


  • Protection Planning

    Eligible long-term care premium deduction limits, Archer Medical Savings Accounts, and Health Savings Accounts (HSAs).


  • Estate Planning

    Annual gift tax exclusion, estate tax applicable exclusion amount, gift tax applicable exclusion amount, GSTT exemption, and more.


  • Government Benefits

    Social Security, Medicare, and Medicaid.


  • Retirement Planning

    Elective deferral limits, IRA contribution limits, additional “catch-up” limits, traditional deductible IRA and Roth IRA compensation limits, and more.


  • Investment Planning

    Tax rates on long-term capital gains and dividends.

This information, developed by an independent third party, has been obtained from sources considered to be reliable, but Raymond James Financial Services, Inc. does not guarantee that the foregoing material is accurate or complete. This information is not a complete summary or statement of all available data necessary for making an investment decision and does not constitute a recommendation. The information contained in this report does not purport to be a complete description of the securities, markets, or developments referred to in this material. This information is not intended as a solicitation or an offer to buy or sell any security referred to herein. Investments mentioned may not be suitable for all investors. The material is general in nature. Past performance may not be indicative of future results. Raymond James Financial Services, Inc. does not provide advice on tax, legal or mortgage issues. These matters should be discussed with the appropriate professional.

Securities offered through Raymond James Financial Services, Inc., member FINRA/SIPC, an independent broker/dealer, and are not insured by FDIC, NCUA or any other government agency, are not deposits or obligations of the financial institution, are not guaranteed by the financial institution, and are subject to risks, including the possible loss of principal.

Prepared by Broadridge Investor Communication Solutions, Inc. Copyright 2012.