The biggest tax opportunity of 2025 is hiding in plain sight. A $40,000 SALT deduction window now exists and can save qualified taxpayers up to $15,000 per year.

"This isn't typical tax advice," says Patrick Anderson, President of UniFirst Financial & Tax Consultants. "We show you exactly how to capture this $40,000 window—step by step."

The $30,000 Increase Nobody's Talking About

The SALT cap jumps from $10,000 to $40,000 for 2025. That’s a 300% increase with real savings for middle and upper‑middle‑income families.

This window closes in 2030!

The Income Sweet Spot Strategy

Key thresholds:

• Below $500,000 MAGI: Full $40,000 deduction
• $500,000–$600,000: Phase-out at 30¢ per dollar over $500,000
• Above $600,000: Back to $10,000

Sweet spot: $475,000–$525,000. Use income timing, comp planning, and investment scheduling to stay optimized.

"The phase-out can push effective rates above 45%," notes Anderson. "We position clients to avoid the squeeze."

The Business Expense Loophole

Advanced play: Convert eligible SALT into business expenses to bypass the cap. Ideal for real estate investors and business owners with the right structure.

What it takes:

• Legitimate business purpose
• Proper entity (LLC, S‑Corp, Partnership)
• Documentation that ties taxes to business activity
• Professional guidance to stay IRS‑compliant

The Senior Citizen Bonus Nobody Mentions

Seniors (65+): extra $6,000 deduction through 2028—whether you itemize or not.
Stacks with SALT for up to $46,000 in combined deductions. Phase-out starts at $75,000 single / $150,000 MFJ.

"We see seniors cut annual taxes by up to $18,000 with this combo," says Anderson.

Itemize vs. Standard Deduction

To use the $40,000 SALT, you must itemize. 2025 standard deduction:

• Single: $15,000
• Married filing jointly: $30,000
• Head of household: $22,500

Common itemization triggers:

• SALT over $15,000
• Mortgage interest above $8,000
• Charitable gifts over $5,000
• Medical expenses > 7.5% of income

Timing = Maximum Impact (2025–2029)

Think tax arbitrage:

• Accelerate deductible payments into these years
• Time big purchases to boost sales tax
• Restructure portfolios for state tax optimization
• Bunch charitable giving to clear standard‑deduction hurdles

The Geographic Advantage

High‑tax states benefit most:

• New York • California • New Jersey • Connecticut

Documentation You Need

For compliance and audit defense:

• Property tax bills + payment confirmations (paid in the year claimed)
• State return copies + withholding/estimated payment records
• Local income tax proof
• Sales tax receipts if using the sales tax option

Five-Year Action Plan

• 2025: Max out SALT
• 2026–2028: Systematize and optimize annually
• 2029: Final push before reversion
• 2030: Recalibrate for the $10,000 cap

"This is a five-year wealth‑preservation play—not a one‑off," Anderson emphasizes.

Why Guidance Wins

DIY software misses multi‑state issues, entity structure moves, phase‑outs, and business classifications.

"Our clients don’t leave money on the table," says Anderson. "We routinely cut taxes by ~50%—almost 100% of the time—using strategies unlike those offered anywhere else."

Faith & Finance

“The prudent see danger and take refuge, but the simple keep going and pay the penalty.” — Proverbs 22:3

Your Next Steps

Act now. The $40,000 SALT window won’t wait.

1. Tally your 2025 SALT exposure
2. Confirm itemize vs. standard deduction
3. Review entity structure for SALT-as-business-expense opportunities
4. Schedule a proactive 2025–2029 projection

Take Action Today

"Get your no‑obligation free assessment and see your SALT savings in writing."

Contact UniFirst Financial & Tax Consultants for a SALT-focused 2025–2029 plan built for business owners and working families.

"Schedule your consultation today and see exactly how much you keep."

—
UniFirst Financial & Tax Consultants
https://www.unifirstfinancial.com
President: Patrick Anderson