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Bonds
and Taxes
What
is a Bond?
A Bond is simply an 'IOU' in
which an investor agrees to loan money to a company or government in
exchange for a predetermined interest rate. If a business
wants to expand, one of its options is to borrow money from individual
investors, pension funds, or mutual funds.
The company issues bonds at various interest rates
and sells them to the public. Investors purchase them with the
understanding that the company will pay back their original principal
(the amount the investor loaned to the company) plus any interest that
is due by a set date (this is called the "maturity" date).
Bonds provide an important component of many financial plans, however
there is the sticky matter of taxes you must address.
Most investors buy bonds for two basic reasons,
Safety
and/or Income. Bonds can provide some stability for your portfolio to
counter the volatility of stocks while generating current or future
income. If you own stocks, you don’t pay taxes on
their
growth until you sell and then at the capital gains rate and even
dividends receive special tax treatment.
Taxing Situation
Bonds on the other hand may face immediate taxes, since you receive
income usually twice a year.
Here’s how the tax situation breaks down per bond type:
U.S.
Treasury issues – These notes and bills generate
federal income tax liability, but no state or local income taxes.
Municipal
Bonds
– Municipals or munis are free of federal income tax and if
you buy them in the state where you live, are free of state and local
taxes. These are sometimes called “triple free.”
Corporate
Bonds – Corporate bonds have no tax-free
provisions.
Zero
Coupon Bonds
– Zero coupon bonds are sold at a deep discount and pay no
annual interest.
The full face value is paid at maturity, however, the IRS computes the
implied annual interest and you are liable for that amount even though
you don’t actually receive it until the bond matures.
Guidelines
These are general guidelines for bonds and taxes and as you can see,
municipal bonds are the best tax deal. Of course, the yield on munis
reflects this benefit.
Investors don’t typically look to bonds
to outperform stocks, although this happens from time to time, the main
functions of bonds in a portfolio are diversification, stability and
income.
Municipal bonds often offer triple-tax-free
interest payments to investors because the U.S. Constitution
forbids the federal government from taxing interest earned on loans
to municipalities and states.
Conclusion
If you are looking for diversification Bonds are worth taking a look
at, they can provide relatively secure income at a reasonable return,
municipal bonds are worth a look at also for their tax benefits.
If
you are considering Retirement Planning, call for a free consultation
today.
Call
Today - 1-334-309-4181
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