One of the immediate benefits of contributing to a Traditional 爱尔兰共和军 is a tax deduction you can receive on your income taxes. 截至12月31日的纳税年度, 2023, 在下列情况下，你的年度供款可获100%扣减:
截至12月31日的纳税年度, 2024, 在下列情况下，你的年度供款可获100%扣减:
如果你参加了雇主的计划, 在这些收入水平以上，个人退休账户的扣除将逐步取消.
如果你在纳税年度结束前年满50岁, you may be eligible to contribute an additional catch-up contribution to your Traditional and/or Roth 爱尔兰共和军. 对于2006年及以后的纳税年度，每年的金额为1,000美元.
The deadline to contribute to a Traditional 爱尔兰共和军 for a particular tax year is generally 4月15日 (or tax day) of the following year. 当约会发生在周末或法定假日时, 下一个工作日成为截止日期.
When you contribute to your 爱尔兰共和军 between January 1 and 4月15日 (or Tax Day) for the previous tax year, 它被称为“回拨”或“上一年”贡献.
截至12月31日的纳税年度, 2023, 递扣缴款的截止日期是纳税日, 4月15日, 2024.
A SEP is a type of retirement plan that allows an employer to contribute to employees’ Traditional 爱尔兰共和军s. SEP contributions are subject to different contribution limits than Traditional 爱尔兰共和军 contributions. 一旦雇主向个人退休账户提供了SEP计划供款, the contribution becomes an 爱尔兰共和军 asset and is subject to all the regular 爱尔兰共和军 rules and regulations. 自雇退休计划还有其他好处:
是的! A non-deductible contribution gets you one step closer to a secure retirement. 它会延期纳税，在你提取之前是免税的.
你应该提交8606表格来跟踪你的非扣除供款.
您可以获得不可退还的税收抵免(不超过1美元),000)向传统及Roth个人退休帐户供款. 如果你符合条件, 税收抵免相当于适用的百分比，最高可达2美元,000 of a “qualified retirement savings contribution” which includes annual Traditional and Roth 爱尔兰共和军 contributions. 资格要求包括:
See the chart below for eligible income levels and the applicable percentage used to calculate the tax credit:
| 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% | |||
如有其他问题，请咨询税务专业人士.
You can contribute if you have earned income from employment equal to or greater than your 爱尔兰共和军 contribution.
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美元的补足捐款，共计8美元,每年000.
Unlike most employer retirement plans in which access to funds is limited to such events as change of employment, 计划终止, 达到退休年龄, 死亡, 或残疾, 获得您的爱尔兰共和军资金是有保证的, 总是. 然而, until age 59 1/2 there is a 10 percent early distribution penalty and you may be taxed on the amount withdrawn unless you qualify for an exemption due to one of the following reasons:
You can move your 爱尔兰共和军 from one financial organization to another provided that your 爱尔兰共和军 assets are:
Note: The IRS permits one rollover deposit in a 12-month period for all 爱尔兰共和军 accounts. 这种限制不适用于罗斯转换或机构转移
从1月1日开始, 2023, the Required Beginning age to take a Required Minimum Distribution (RMD) increased to 73 years old for 爱尔兰共和军 owners who will turn 73 in 2023. rmd通常基于你的爱尔兰共和军余额除以你的预期寿命, 单独或与您的爱尔兰共和军受益人共同. 个人退休账户是为退休生活准备的, 所以如果你不取你要求的分布, 你将受到重罚.
Contributions made by an employer through a retirement plan known as a simplified employee pension (SEP) are actually contributed to a Traditional 爱尔兰共和军, 它们可以与定期的个人退休账户缴款结合起来. 2002年生效, after-tax assets from a “qualified retirement plan” and assets held in governmental 457 plans are eligible for rollover to a Traditional 爱尔兰共和军. 为了保护他们有一天可以转到另一个雇主计划的选择权, such assets are often best kept in a separate 爱尔兰共和军 that contains no other contributions.
Single tax filers may contribute up to the maximum allowable per year if their modified adjusted gross income (MAGI) is less than $146,000. 如果单个报税人的MAGI在146美元之间,000元及161元,000, 他们可以根据自己的收入进行调整，缴纳减少的数额. Married couples filing jointly may each contribute up to the maximum allowable if their MAGI is less than $230,000. Contributions for joint filers are reduced for MAGI between $230,000年和 $240,000.
Roth 爱尔兰共和军 contributions may not be made by single tax filer’s with MAGI of more than $161,或MAGI超过240美元的夫妇,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美元的补足捐款，共计8美元,每年000.
You may make tax-free and penalty-free withdrawals from your Roth 爱尔兰共和军 if you satisfy two conditions. 首先，你的罗斯个人退休账户必须至少开了5年. Second, the withdrawal must be made because of the occurrence of one of the following events:
Distributions that meet the above requirements are referred to as “qualified distributions.“虽然你可以随时从你的罗斯个人退休账户中提取款项, distributions which are not qualified distributions may be subject to taxes (and in some cases early distribution penalties) to the extent they exceed your aggregate contributions to Roth 爱尔兰共和军s.
如果你在纳税年度结束前年满50岁, you may be eligible to contribute an additional catch-up contribution to your Traditional and/or Roth 爱尔兰共和军. 对于2006年及以后的纳税年度，每年的金额为1,000美元.
The deadline to contribute to a Roth 爱尔兰共和军 for a particular tax year is generally 4月15日 (or tax day) of the following year. 当约会发生在周末或法定假日时, 下一个工作日成为截止日期. 纳税申报单延期不会影响截止日期.
When you contribute to your 爱尔兰共和军 between January 1 and 4月15日 (or Tax Day) for the previous tax year, 它被称为“回拨”或“上一年”贡献.
截至12月31日的纳税年度, 2023, 递扣缴款的截止日期是纳税日, 4月15日, 2024.
你存入罗斯个人退休账户的钱已经缴税了. 只要你遵守贡献准则, 本金永远不会受到未来的税收或罚款.
罗斯个人退休账户(Roth 爱尔兰共和军)的缴款会增加递延税. If you do not withdraw any of the earnings until you have had the Roth 爱尔兰共和军 for at least five (5) years and have a qualifying event, 这些递延所得税的收益是免税的.
Unlike the Traditional 爱尔兰共和军, there are no required minimum distributions at age 73. 你的收入可以持续增长，直到你需要它们. 当这些计划移交给你的受益人时，有一些特殊的要求.
是的. 你可以把资产从传统的个人退休帐户转换成罗斯个人退休帐户. You must pay tax on any previously untaxed dollars converted from the Traditional 爱尔兰共和军 to the Roth 爱尔兰共和军, but the 10 percent early distribution penalty doesn’t apply to the conversion amount. You should seek advice from a tax professional to determine whether converting pretax retirement assets is beneficial.
