Susan Kowalski

CriticalDraftingProspect

W-2HNWSingleILEleanor VanceQuarterlyReturn missing

Est. current income

$875,000

vs $768,000 prior year

Effective rate

28.6%

Marginal bracket

35%

Dec 31 hard stops

Susan Kowalski

2026 Year-End Planning Summary

Dec 31 stops

~$25,453+ of federal tax addressed across 15 opportunities.

Est. income

$875,000

vs $768,000

Effective rate

28.6%

Marginal

35%

Key changes

flagged

What the plan contributes

Each move as a range, stepping down from the current-path liability.

$250,250

Current path

§83(b) election on restricted stock — the 30-day window
$3,000–$120,000
AMT exposure timing — accelerating and deferring around a minimum-tax year, and the private-activity bond preference
$9,000–$85,000
Standard vs. itemized deduction optimization and multi-year bunching
$2,000–$30,000
Donor-advised fund contribution of appreciated stock
enables the above
Annual-exclusion gifting and lifetime-exemption use
$19,000
Additional Medicare tax (§3101(b)(2)) — the withholding mismatch and the timing levers
$2,813–$4,500
Max-fund the HSA for the triple tax benefit
$1,540
Q4 estimated payment to cure underpayment exposure
$1,200–$2,230
Dependent care — the §21 credit vs a §129 employer FSA
$600–$3,750
Educator above-the-line deduction for unreimbursed classroom expenses
$300–$400
NQSO exercise timing and ESPP qualifying vs disqualifying dispositions
$1,500–$25,000
Casualty and disaster losses (§165) in a federally declared area
$5,000–$120,000
Divorce — §1041 property transfers, QDROs, and filing-status timing
$15,000–$150,000
Filing-status planning — MFJ vs. MFS, HOH qualification, newlywed withholding
$1,500–$12,000
Medical expense bunching and the OBBBA gambling-loss limitation (§165(d))
$1,000–$6,000

Addressed by the plan

14 of 15 quantified · 1 enable the rest without a separate figure

$63,453–$579,420

leaves $0–$186,797

1. Current-Year Action Items

Time-sensitive moves before December 31.

2. Long-Term Opportunities

Multi-year planning to revisit beyond this season.

Elan

Grounded on Susan Kowalski

Nothing outstanding for Susan Kowalski right now.

Elan brought this to you

Nothing needs you for Susan Kowalski right now.

Susan Kowalski

Susan Kowalski

What the plan contributes

1. Current-Year Action Items

AMT exposure timing — accelerating and deferring around a minimum-tax year, and the private-activity bond preference

Standard vs. itemized deduction optimization and multi-year bunching

Donor-advised fund contribution of appreciated stock

Filing-status planning — MFJ vs. MFS, HOH qualification, newlywed withholding

Medical expense bunching and the OBBBA gambling-loss limitation (§165(d))

Additional Medicare tax (§3101(b)(2)) — the withholding mismatch and the timing levers

Max-fund the HSA for the triple tax benefit

Q4 estimated payment to cure underpayment exposure

Educator above-the-line deduction for unreimbursed classroom expenses

§83(b) election on restricted stock — the 30-day window

Dependent care — the §21 credit vs a §129 employer FSA

NQSO exercise timing and ESPP qualifying vs disqualifying dispositions

Casualty and disaster losses (§165) in a federally declared area

Divorce — §1041 property transfers, QDROs, and filing-status timing

2. Long-Term Opportunities

Annual-exclusion gifting and lifetime-exemption use

Susan Kowalski

Susan Kowalski

What the plan contributes

1. Current-Year Action Items

AMT exposure timing — accelerating and deferring around a minimum-tax year, and the private-activity bond preference

Standard vs. itemized deduction optimization and multi-year bunching

Donor-advised fund contribution of appreciated stock

Filing-status planning — MFJ vs. MFS, HOH qualification, newlywed withholding

Medical expense bunching and the OBBBA gambling-loss limitation (§165(d))

Additional Medicare tax (§3101(b)(2)) — the withholding mismatch and the timing levers

Max-fund the HSA for the triple tax benefit

Q4 estimated payment to cure underpayment exposure

Educator above-the-line deduction for unreimbursed classroom expenses

§83(b) election on restricted stock — the 30-day window

Dependent care — the §21 credit vs a §129 employer FSA

NQSO exercise timing and ESPP qualifying vs disqualifying dispositions

Casualty and disaster losses (§165) in a federally declared area

Divorce — §1041 property transfers, QDROs, and filing-status timing

2. Long-Term Opportunities

Annual-exclusion gifting and lifetime-exemption use