Smart Tax Moves to Consider Before Year-End

October 8, 2025

Northern Alliance Financial

As the year comes to a close, retirees and those planning for retirement can take proactive steps to reduce taxes and strengthen their financial plan.

The final months of the year are more than just crisp fall air and celebrating the holiday season. These months are also an important window for financial planning. For retirees, year-end tax strategies can help you keep more of what you’ve earned, make the most of your retirement income, and set yourself up for a stronger 2026.

Here are four key strategies to consider:

1. Review Your Required Minimum Distributions (RMDs)

If you’re age 73 or older, the IRS requires that you withdraw a certain amount each year from traditional IRAs and most retirement accounts. Missing your RMD deadline can result in a hefty penalty so now is the time to double-check with your advisor. For those who don’t need the income, there are strategies to manage the tax impact (like directing the RMD to charity — see below).

2. Explore Roth Conversions

For some, converting a portion of traditional IRA funds to a Roth IRA before year-end can be a smart move. While you’ll pay taxes on the amount converted this year, Roth IRAs can provide tax-free income in retirement and reduce future RMD obligations. This can be especially valuable if you expect tax rates to rise or if you’re in a lower tax bracket now than you may be later.

3. Consider Charitable Giving Strategies

If philanthropy is part of your plan, year-end is the ideal time to review charitable gifts. For retirees over 70½, Qualified Charitable Distributions (QCDs) allow you to donate directly from an IRA to a qualified charity. Because such gifts count toward RMD obligations and are excluded from taxable income, they represent a tax-advantaged way to support charitable causes.

4. Consider Tax-Loss Strategies

If you hold investments in taxable accounts, you may be able to sell underperforming positions to offset gains elsewhere in your portfolio. This “harvesting” strategy can help manage your tax bill and rebalance your portfolio at the same time.

The Bottom Line

Year-end planning is not one-size-fits-all. The right moves depend on your income sources, tax bracket, and long-term goals. Reviewing these strategies now or working on a specific plan with your advisor can help ensure you’re making the most of 2025 and beyond.

Investment advisory services offered through Foundations Investment Advisors, LLC (“Foundations”), an SEC registered investment adviser. The views, statements and opinions expressed herein are those of the author, and not necessarily of Foundations or their affiliates. The content provided is for educational purposes only and the views reflected are subject to change at any time without notice. No investment, legal or tax advice is provided. Always consult with a professional. Foundations deems reliable any statistical data or information obtained from third party sources that is included in this article, but in no way guarantees its accuracy or completeness.
A Roth conversion may not be suitable for your situation. The primary goal in converting retirement assets into a Roth IRA is to reduce the future tax liability on the distributions you take in retirement, or on the distributions of your beneficiaries. The information provided is to help you determine whether or not a Roth IRA conversion may be appropriate for your particular circumstances. Please review your retirement savings, tax, and legacy planning strategies with your legal/tax advisor to be sure a Roth IRA conversion fits into your planning strategies.