The strategy of shifting the payment dates of deductible items is called

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Shifting the payment dates of deductible items is a strategy known as accelerating deductions. This strategy involves moving deductions from one tax year to another to help reduce the taxable income for the current tax year. This can be achieved by prepaying deductible items such as mortgage interest, property taxes, and charitable contributions at the end of the year, instead of in the following year. By doing so, the taxpayer can take advantage of these deductions in the current tax year, which can help reduce their tax liability for that year. This strategy is often used by taxpayers who are expecting to have a higher income in the current year than in the following year, and who want to reduce their tax liability for the current year.

The Strategy of Shifting the Payment Dates of Deductible Items