Roth 爱尔兰共和军 Contribution and Investment Selection Form (PDF)
向传统个人退休账户缴款的直接好处之一是你可以在所得税上获得税收减免. 截至12月31日的纳税年度, 2023, you may receive a 100% deduction on your annual contribution if:
截至12月31日的纳税年度, 2024, you may receive a 100% deduction on your annual contribution if:
如果你参加了雇主的计划, 爱尔兰共和军 deductibility is gradually phased out above these income levels.
If you reach the age of 50 before the end of the taxable year, 您可能有资格向您的传统和/或罗斯爱尔兰共和军提供额外的补足供款. For tax year 2006 and beyond, the annual amount is $1,000.
一个特定纳税年度向传统爱尔兰共和军缴款的截止日期通常是下一年的4月15日(或纳税日). When this date occurs on a weekend or a legal holiday, the following business day becomes the deadline.
当您在1月1日至4月15日(或纳税日)为上一纳税年度向爱尔兰共和军缴款时, it’s referred to as a “carryback” or “prior year” contribution.
截至12月31日的纳税年度, 2023, the deadline to contribute a carryback contribution is Tax Day, 4月15日, 2024.
SEP是一种退休计划，允许雇主向雇员的传统个人退休账户缴款. 自雇供款与传统爱尔兰共和军供款有不同的供款限额. Once the employer makes a SEP plan contribution to an 爱尔兰共和军, 供款成为爱尔兰共和军资产，并受爱尔兰共和军所有常规规则和规定的约束. There are several other benefits of SEP plans:
是的! 不可扣除的捐款让你离安全退休更近了一步. It grows tax-deferred and is tax-sheltered until you withdraw it.
You should file a 8606 form to track your non-deductible contributions.
You may receive a non-refundable tax credit (not to exceed $1,000) for contributions made to Traditional and Roth 爱尔兰共和军s. 如果你符合条件, the tax credit equals the applicable percentage on up to $2,“合格退休储蓄供款”包括每年传统和罗斯个人退休账户供款. 资格要求包括:
有关合资格的收入水平和用于计算税收抵免的适用百分比，请参阅下表:
| 联合返回 | 户主 | 所有其他个案 | 适用的比例 | |||
| 在 | 没有结束 | 在 | 没有结束 | 在 | 没有结束 | |
| $0 | $37,000 | $0 | $27,750 | $0 | $18,500 | 50% |
| $37001 | $40,000 | $27,751 | $30,000 | $18,501 | $20,000 | 20% |
| $40,001 | $62,000 | $30,001 | $46,500 | $20,001 | $31,000 | 10% |
| $62,000 | $46,500 | $31,000 | 0% | |||
Please consult a tax professional if you have further questions.
如果你的工作收入等于或大于你的爱尔兰共和军供款，你可以供款.
2024纳税年度, 捐款限额为7美元,000年和, 如果你是50岁或以上, 你还可以多赚1美元,000 catch-up contribution for a combined total of $8,每年000.
与大多数雇主的退休计划不同，在这些计划中，获得资金的机会仅限于改变工作等事件, 计划终止, 达到退休年龄, 死亡, 或残疾, access to your 爱尔兰共和军 funds is guaranteed, 总是. 然而, 在59岁半之前，有10%的提前分配罚款，除非你符合以下原因之一的豁免资格，否则你可能会对提取的金额征税:
您可以将您的爱尔兰共和军从一个金融机构转移到另一个金融机构，前提是您的爱尔兰共和军资产是:
注意:美国国税局允许所有爱尔兰共和军账户在12个月内进行一次展期存款. This limitation doesn’t apply to Roth conversions or institution transfers
从1月1日开始, 2023, 对于将在2023年年满73岁的爱尔兰共和军所有者来说，要求最低分配(RMD)的开始年龄提高到73岁. RMDs are generally based on your 爱尔兰共和军 balance divided by your life expectancy, either singly or jointly with your 爱尔兰共和军 beneficiary. 爱尔兰共和军s are meant to provide for retirement, so if you don’t take your required distributions, you’ll be subject to a substantial penalty.
雇主通过简化雇员养老金(SEP)退休计划缴纳的款项实际上是存入传统个人退休账户的, and they can be combined with regular 爱尔兰共和军 contributions. 2002年生效, “合格退休计划”中的税后资产和政府457计划中的资产有资格转到传统爱尔兰共和军. To protect the option of someday moving them to another employer plan, 这些资产通常最好保存在一个单独的个人退休账户中，不包含其他贡献.
如果单个报税人的修改后调整总收入(MAGI)低于146美元，则其每年可缴纳的税款最高可达允许的上限,000. If a single tax filer’s MAGI is between $146,000元及161元,000, they may contribute a reduced amount adjusted for their income. 如果已婚夫妇的MAGI低于230美元，他们可以共同缴纳最高限额,000. 联合申报人对MAGI的缴款减少到$23万至$24万之间.
罗斯个人退休账户的供款金额不得超过161美元,000 or couples with MAGI of more than $240,000.
2024纳税年度, 捐款限额为7美元,000年和, 如果你是50岁或以上, 你还可以多赚1美元,000 catch-up contribution for a combined total of $8,每年000.
如果你满足两个条件，你可以从你的罗斯个人退休账户中进行免税和免税提款. First, your Roth 爱尔兰共和军 must have been open for a minimum of five years. 二是有下列情形之一的，必须退出:
满足上述要求的发行版被称为“合格的发行版”.” While you may take distributions from your Roth 爱尔兰共和军 at any time, 不合格的分配可能会受到税收(在某些情况下，提前分配罚款)，其程度超过了您对罗斯个人退休账户的总供款.
If you reach the age of 50 before the end of the taxable year, 您可能有资格向您的传统和/或罗斯爱尔兰共和军提供额外的补足供款. For tax year 2006 and beyond, the annual amount is $1,000.
在一个特定的纳税年度，向罗斯个人退休账户缴款的截止日期通常是下一年的4月15日(或纳税日). When this date occurs on a weekend or a legal holiday, the following business day becomes the deadline. Tax return extensions will not affect this deadline.
当您在1月1日至4月15日(或纳税日)为上一纳税年度向爱尔兰共和军缴款时, it’s referred to as a “carryback” or “prior year” contribution.
截至12月31日的纳税年度, 2023, the deadline to contribute a carryback contribution is Tax Day, 4月15日, 2024.
The money you contribute to a Roth 爱尔兰共和军 has already been taxed. As long as you stay within the contribution guidelines, the principal amount is never subject to future taxes or penalties.
Roth 爱尔兰共和军 contributions grow tax deferred. 如果你没有提取任何收入，直到你有罗斯个人退休账户至少五(5)年，并有一个合格的事件, those tax-deferred earnings become tax-free.
与传统的个人退休账户不同，73岁时没有最低分配要求. Your earnings can continue to grow until you need them. There are special requirements when these plans pass to your beneficiaries.
是的. You may convert assets from a Traditional 爱尔兰共和军 to a Roth 爱尔兰共和军. 你必须为以前从传统个人退休账户转换为罗斯个人退休账户的未纳税美元纳税, 但是10%的提前发行罚金并不适用于转换金额. 你应该向税务专业人士寻求建议，以确定转换税前退休资产是否有益.
