Roth IRA与传统IRA
Retirement planning is an important part in everyone’s life. One cannot simply start a plan overnight without adequate knowledge about the plans available. But first and foremost, one must have the motivation to start a plan. A knowledge on retirement planning tools and their benefits is important to decide on how much to save and the best ways to do so.
退休计划有11种类型,但最受欢迎的两个是传统的IRA和Roth IRA。
个人退休安排或IRA是根据美国法律的个人储蓄计划,该计划允许人们在退休并提供税收优势的同时留出资金。
一旦决定开设个人退休安排或IRA,就需要决定适合他们的IRA的类型;无论是打开Roth IRA还是传统IRA,还是两者都涉及重大财务后果。在这里,我们试图通过比较和区分这两个计划来提供一些重要的决策事实。
传统的IRA
原始的IRA(有时称为普通IRA)被称为“传统IRA”。
在传统的IRA中,人们可能能够从应税收入中扣除其对IRA的某些或全部贡献,并且也可能有资格获得等于缴款百分比的税收抵免。IRA中的金额,包括收益,通常在分配之前不征税。
您从IRA中提取的金额在您撤回的那一年应充分或部分应税。如果您仅做出可扣除的捐款,也就是说,如果您已经为IRA参与者的捐款扣除税收减免,那么提款是完全应纳税的。
您可以随时设置传统的IRA,并在纳税年度结束时向传统IRA捐款,并为传统的IRA捐款,而您(或您的配偶,如果您提交联合申报表)收到了应纳税薪酬,例如工资,薪水,佣金,提示,奖金或自雇用的净收入。应纳税lim养费(津贴)和个人收到的单独的维护付款被视为IRA目的的赔偿。
薪酬不包括财产的收入和利润,例如租金收入,利息和股息收入或收到的任何金额作为养老金或年金收入或递延赔偿金。
如果您和您的配偶都有赔偿,并且年龄在70½岁以下,则每个人都可以设置IRA。你们都不能同时参加同一IRA。如果您提交联合退货,则只有一个需要赔偿。
即使您受到任何其他退休计划的覆盖,您也可以拥有传统的IRA。但是,如果您或您的配偶被雇主退休计划覆盖,您可能无法扣除所有捐款。
You can set up an IRA at a bank/ financial institution/ mutual fund/ life insurance company or through your stockbroker.
以下是传统IRA的两个优点:
- You may be able to deduct some or all of your contributions to it, depending on your circumstances.
- Generally, amounts in your IRA, including earnings and gains, are not taxed until they are distributed.
Roth IRA
A Roth IRA is a special type of individual retirement plan under US law that is generally not taxed, provided certain conditions are met. The name Roth IRA was given for its chief legislative sponsor, the late Senator William Roth of Delaware.
Roth IRA在税收减免中与传统IRA不同。与传统IRA的可扣除贡献不同,Roth IRA的贡献永远是可扣除的。相反,罗斯·伊拉(Roth IRA)在退休期间退出计划时会获得免税。
此外,所有合格的分配都是免税的,但是像其他任何退休计划一样,Roth IRA的不合格分配可能会在撤回后受到罚款。
A qualified distribution is the withdrawal that is taken at least five years after you establish your first Roth IRA and when your age 59.5 or if disabled or using the withdrawal to purchase a first home or deceased (in which case the beneficiary collects).
This is an advantage Roth IRA may have compared to a Traditional IRA.
达到70½岁后,可以向您的Roth IRA捐款,只要您居住,就可以在Roth IRA中保留金额。
Roth IRA可以是个人退休帐户或个人退休年金,并遵守适用于传统IRA的相同规则,但少数例外。
An individual retirement account is a trust or custodial account set up in the United States for the exclusive benefit of you or your beneficiaries. The account is created by a written document. The document must show that the account meets all of the following requirements.
- The trustee or custodian must be a bank, a federally insured credit union, a savings and loan association, or an entity approved by the IRS to act as trustee or custodian.
- The trustee or custodian generally cannot accept contributions of more than the deductible amount for the year. However, rollover contributions and employer contributions to a simplified employee pension (SEP) can be more than this amount.
- Contributions, except for rollover contributions, must be in cash. See Rollovers , later.
- 您必须始终拥有该金额的无效权。
- Money in your account cannot be used to buy a life insurance policy.
- Assets in your account cannot be combined with other property, except in a common trust fund or common investment fund.
- 您必须在年龄达到70½年的一年的4月1日之前开始收到分销。
Individual Retirement Annuity
You can set up an individual retirement annuity by purchasing an annuity contract or an endowment contract from a life insurance company.
An individual retirement annuity must be issued in your name as the owner, and either you or your beneficiaries who survive you are the only ones who can receive the benefits or payments.
An individual retirement annuity must meet all the following requirements.
- Your entire interest in the contract must be non-forfeitable.
- The contract must provide that you cannot transfer any portion of it to any person other than the issuer.
- There must be flexible premiums so that if your compensation changes, your payment can also change. This provision applies to contracts issued after November 6, 1978.
- The contract must provide that contributions cannot be more than the deductible amount for an IRA for the year, and that you must use any refunded premiums to pay for future premiums or to buy more benefits before the end of the calendar year after the year in which you receive the refund.
- Distributions must begin by April 1 of the year following the year in which you reach age 70½.
To be a Roth IRA, the account or annuity must be designated as a Roth IRA when it is set up.
One can contribute to a traditional IRA or Roth IRA or both. But the total contributions to either plan cannot exceed the person’s earned income.
To summarize;
在传统的IRA中,税款是可扣除的,这意味着您存入IRA中的钱直到您多年后撤回这笔钱才能征税。实际上,您的押金将在这些年份以及仅在您最终撤回退休金(即59 1/2之后)的时间和时间时就会增加税收,您将以普通的所得税税率征税。
But if you withdraw the funds before the age 59 1/2, then you’ll have to pay both income tax and a 10% penalty on whatever earnings have accrued. But, if your withdrawals are to pay for accepted exceptional expenses then the 10% early withdrawal penalty will be waived.
Roth IRA捐款永远不可扣除。相反,罗斯·伊拉(Roth IRA)在退休期间从计划中撤离时会获得免税。
同时,罗斯IRA allowin提供了很大的灵活性g tax-free qualified distributions without penalty before retirement age. For example, first-time homebuyers can pull out $10,000 in profits penalty free and tax-free if the money has been in the Roth IRA for at least five tax years. There are also some breaks for education spending.
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