随着2025报税季的正式开始，有一个重磅消息：州和地方税（SALT）扣除额上限迎来了重大调整。多年来，纽约等高税州的客户深受1万美元限额之苦。但多亏了2025年7月颁布的“大美法案”（OBBB），这一现状已向有利于您的方向大幅转变。
发生了什么？4万美元的重大升级
自2018年以来，国税局将您的州所得税加房产税总扣除额限制在1万美元。从 2025税年 开始，大多数申报人的这一上限已调高至 4万美元（夫妻分开申报为2万美元）。
例子： 如果您支付了2.5万美元纽约市税和1.5万美元房产税，您现在可能有机会全额扣除这4万美元。而在以前，您会损失掉其中的3万扣除额！
虽然这是好消息，但并非人人适用。以下人群需注意：
- 逐步削减规则： 收入每超过50万美元门槛1美元，扣除上限就减少30美分，但不会低于 1万美元 底线。
- 仅限逐项扣除者： 您必须在A表中进行“逐项扣除”。由于2025年标准扣除额调至 单身15,750美元 及 夫妻联合31,500美元，4万美元上限使逐项扣除更具吸引力。
- 高收入者请留心： 只有当您的MAGI低于 50万美元 时，4万美元上限才保持全额。
常见案例：
許多人會問：「如果 SALT 扣除上限是 4 萬美元，為什麼我的總扣除額可以更高？」 答案很簡單：4 萬美元的限制僅適用於您的州稅與地稅 (SALT)，而非整份稅表的總和 。 您可以把您的扣除額想像成兩個不同的桶子：桶子 A (SALT) 是有蓋子的，最高只能裝 4 萬美元；而 桶子 B (其他支出) 則是沒有蓋子的。
莎拉與里奧這對住在皇后區的小夫妻，在規劃 2025 稅年時，就是這樣分類的：
第一步：裝滿桶子 A（SALT 稅金桶）州所得稅： 18,000 美元
- 房地產稅： 10,000 美元
- SALT 總額： 28,000 美元
- (由於 28,000 美元低於 4 萬美元的上限，所以這筆金額可以全額扣除！ )
第二步：加入桶子 B（無限制桶）
- 房貸利息： 20,000 美元
- 慈善捐贈： 0 美元
- 其他總額： 20,000 美元
第三步：加總結算
- 當我們把兩個桶子合併時，他們的總逐項扣除額達到了 48,000 美元 ($28,000 + $20,000) 。
最终计算（假设他们的税率是20%）
($48,000 (逐項扣除額) – $32,200 (标准扣除额)) * 20%（税率） = $3,160（使用逐项扣除额后节省下来的联邦税）
还在纠结今年该选择哪种扣除方式吗？不妨联系我们，让我们为您提供最优选择来最大化您的税务收益。
As we gear up for the 2025 tax filing season, there is one “big” headline you cannot miss: the State and Local Tax (SALT) deduction cap has undergone a massive makeover. For years, many of our clients in high-tax states like New York felt the sting of the $10,000 limit. But thanks to the “One Big Beautiful Bill” (OBBB) enacted in July 2025, the landscape has shifted significantly in your favor.
What Happened? The $40,000 Upgrade
Since 2018, the IRS capped your total deduction for state income taxes plus property taxes at just $10,000. Starting with the 2025 tax year, this cap has quadrupled to $40,000 for most filers ($20,000 if you are Married Filing Separately).
Example: If you pay $25,000 in NYC income tax and $15,000 in property tax, you can now potentially deduct the full $40,000 on your federal return. Previously, you would have lost $30,000 of that deduction!
Who Is Impacted?
While this is great news, it isn’t a “one-size-fits-all” gift. Here is who needs to pay attention:
- Itemizers Only: To claim this, you must “itemize” on Schedule A. With the 2025 Standard Deduction rising to $15,750 for singles and $31,500 for joint filers, the new $40,000 SALT cap makes itemizing much more attractive.
- High Earners Beware: The $40,000 cap stays full only if your Modified Adjusted Gross Income (MAGI) is under $500,000.
- The Phase-Out: For every dollar you earn over that $500,000 threshold, the cap is reduced by 30 cents, though it never drops below the original $10,000 floor.
Common Case Study:
Many people ask: “If the SALT cap is $40,000, how can my total deduction be higher?” The answer is simple: The $40,000 limit only applies to your taxes (SALT), not your entire tax return.
Sarah and Leo, a married couple in Queens, compared their options for the 2025 tax year. Think of their deductions as two different buckets:
Step 1: Fill Bucket A (The SALT Bucket)
- State Income Tax + Property Tax: $28,000
- The Result: Since $28,000 is under the $40,000 cap, they get to keep the full amount!
Step 2: Add Bucket B (The Unlimited Bucket)
- Mortgage Interest: $20,000
- Total Other: $20,000 (There is no cap on mortgage interest!)
Step 3: The Grand Total
- Their Total Itemized Deduction reached $48,000 ($28,000 + $20,000).
Final Calculations (Assume the tax rate is 20%)
($48,000 (Standard Deduction) – $32,200 (Itemized Deduction)) * 20%（Tax Rate） = $3,160（Money saved after choosing Itemized deduction）
Still debating which deduction method to choose this year? Contact us today, and let us provide the best strategy to maximize your tax savings.