2021 Individual Tax Q&A

For 2021, how much can you contribute to an IRA? What is the standard deduction? Find the answers to these and other tax-related questions.

You’re probably thinking about your 2020 individual tax bill right now, as the filing deadline is less than two months away. Even so, it’s a good idea to know the tax amounts for 2021, as they may have changed. Some tax figures are adjusted annually for inflation, and other amounts change only with new legislation.

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Q: How much can I contribute to an IRA for 2021?

A: If you’re eligible, you can contribute $6,000 a year to a traditional or Roth IRA, up to 100% of your earned income. If you’re 50 or older, you can make another $1,000 catch-up contribution. These amounts are unchanged from 2020.

Q: I have a 401(k) plan through my job. How much can I contribute to it?

A: For 2021, you can contribute up to $19,500 (the same as 2020) to a 401(k) or 403(b) plan. You can make an additional $6,500 catch-up contribution if you’re age 50 or older. 

Q: Sometimes I hire a babysitter and a cleaning person. Do I have to withhold and pay FICA tax on the amounts I pay them?

A: In 2021, the threshold when a domestic employer must withhold and pay FICA for babysitters, house cleaners, etc., is $2,300, up from $2,200 in 2020.

Q: How much do I have to earn in 2021 before I can stop paying Social Security on my salary?

A: The Social Security tax wage base is $142,800 this year, up from $137,700. You don’t owe Social Security tax on amounts you earn above that. (Note: You must pay Medicare tax on all amounts you earn.)

Q: I didn’t qualify to itemize deductions on my last tax return. Will I qualify for 2021?

A: A 2017 tax law eliminated the benefit of itemizing deductions for many people by increasing the standard deduction and reducing or eliminating various deductions. For 2021, the standard deduction amount is $25,100 for married couples filing jointly, up from $24,800. For single filers, the amount is $12,550 (up from $12,400); for heads of households it’s $18,800 (up from $18,650). If the amount of your itemized deductions (such as mortgage interest) is less than the applicable standard deduction amount, you won’t itemize for 2021.

Q: If I don’t itemize, can I claim charitable deductions on my 2021 return?

A: Generally, taxpayers who claim the standard deduction on their federal tax returns can’t deduct charitable donations. But last year’s CARES Act lets single and married-filing-jointly taxpayers deduct up to $300 in donations to qualified charities on their 2020 federal returns, even if they claim the standard deduction. The Consolidated Appropriations Act extended this tax break into 2021 and increased the amount that married couples filing jointly can claim to $600.

Q: How much can I give to one person without triggering a gift tax return in 2021?

A: The annual gift exclusion for 2021 is $15,000, unchanged from 2020. This amount is adjusted in $1,000 increments only.

Your tax situation

These are several of the tax amounts that may apply to you. Contact TrueBlaze Advisors for more information about your tax situation. 

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