Tax Cuts and Jobs Act (TCJA) Sunset Provision Comparison Guide

Many individuals and couples have enjoyed the lower tax brackets brought about by the Tax Cuts and Jobs Act (TCJA). However, the current tax brackets are expected to change at the end of 2025 when the TCJA sunsets.

Are you prepared for this?

With this summary guide, you can quickly navigate the upcoming tax changes that will take place at the end of 2025 and start having conversations with your tax advisor or financial advisor about how your tax planning needs might change. This summary guide covers some key comparisons of the TCJA and Post-TCJA tax numbers, such as:

Ordinary income, long-term capital gains, and trust tax brackets.
The standard deduction, and the return of personal exemptions and the personal exemption phaseout (PEP).
Specific changes to itemized deductions (e.g., SALT, mortgage interest, deductibility of advisory fees, PEASE limitations, etc.) and the child & other dependent tax credits.
Alternative minimum tax (AMT) and estate & gift tax lifetime exemptions

Download Here

This is not an exhaustive list of considerations. You should have a meaningful discussion with, among other people, your financial advisor that goes beyond the topics covered here. Neither RFG Advisory nor Blake Wealth Management provide tax, legal or accounting advice. RFG Advisory cannot guarantee that the information herein is accurate, complete, or timely. RFG Advisory makes no warranties with regard to such information or results obtained by its use and disclaims any liability arising out of your use of such information.