A planning checklist for moves that must happen before December 31 to affect your 2026 return (filed in 2027). Toggle what you’ve addressed.

Max out retirement contributions

2026 401(k) employee limit is $23,500 (catch-up extra for 60–63). Traditional contributions cut AGI; Roth gives tax-free growth. Sole proprietors can also deduct employer-side contributions.

Fund an HSA if eligible

Triple tax advantage (deductible, growth, tax-free withdrawals for medical). 2026 family limit is expected near $8,500; confirm the IRS figure.

Bunch charitable gifts

With the high standard deduction, itemizers can “bunch” several years of donations into one year (or a donor-advised fund) to clear the itemizing bar.

Harvest capital losses

Offset up to $3,000 of ordinary income after netting gains; carry the rest forward. Watch the 30-day wash-sale rule.

Consider a Roth conversion

Convert IRA funds in a low-income year; pay tax now to get tax-free withdrawals later. Watch IRMAA and the 5-year rule.

Check QBI before year-end

If SSTB income sits in the 2026 phase-in range ($201,750–$276,750 single / $403,500–$553,500 joint), a retirement contribution can drop you below the start and restore the 20% deduction.

Review estimated-tax payments

Avoid underpayment penalties by checking year-to-date withholdings and payments against your expected liability.

Use the annual gift exclusion

Give up to $19,000 per recipient (2026) free of reporting; married couples can split to double it and move wealth out of the estate.

Not tax, legal, or financial advice

Timing rules, income limits, and phase-outs apply to every item above. This is a reminder list, not advice — coordinate with a CPA/EA before acting, especially on conversions and business deductions.

By: FiscTalk Editorial TeamFact-checked: External Tax Reviewer (CPA, licensed)Published: 2026-08-09Last reviewed: 2026-08-09