你需要知道的关于罗斯IRA转换
Learn the facts from benefits to taxes with this FAQ on Roth IRA conversions.
What is a Roth conversion?
罗斯个人退休账户的转换是一种应纳税的资金转移, 简化雇员退休金(SEP)或简易个人退休帐户转换为罗斯个人退休帐户. You may also be able to roll over distributions from qualified retirement plans such as 401k, 403(b), 457(b)和利润分享账户纳入罗斯个人退休账户. Because the Roth IRA has a different structure from the other account types, the benefits to you will be different.
In addition, if you like the idea of investing in Roth IRAs with the tax free withdrawals but find that you and/or your spouse make too much money to contribute, there could be another answer. A Roth conversion strategy may provide an option to enjoy the long-term tax benefits of a Roth IRA. Here's how it works:
- Make a non-deductible contribution to a Traditional IRA. You don't get a tax deduction for doing so, but there's no income limit either.
- Then convert the Traditional IRA to a Roth IRA. 罗斯转换没有收入上限, but you do have to pay taxes on any gains for the year you make the conversion.
It helps to be aware that if you have made both non-deductible and tax-deductible IRA contributions, 按比例规则要求将所有ira视为一个ira, including traditional, SEP and SIMPLE IRAs. Under these circumstances, it is not possible to convert after-tax (non-deductible) contributions without income tax consequences. Consult with your tax, legal and investment professionals before making investment decisions.
That's it. Enjoy your new Roth IRA. Your money will now be growing tax-free and you'll pay no income tax when you make qualified withdraws. Visit the IRS website 或者向您的税务顾问咨询更多信息.
Who is eligible to convert to a Roth IRA?
Anyone with a traditional IRA is eligible, regardless of their tax filing status or income. In past years, 罗斯个人退休账户的转换有很多限制, 但其中大部分从1月1日开始被取消, 2010. 纳税申报状态和收入限制不再适用于转换, 尽管他们仍然适用于非转换的罗斯个人退休账户.
I have a SIMPLE IRA. What do I need to know?
You must wait two years between the date of your initial contribution and the time you convert to a Roth IRA. 如果你不等，你将不得不支付25%的罚款.
Can I convert an inherited IRA or qualified retirement plan into a Roth IRA?
If you inherited a traditional, 配偶开立的SEP或SIMPLE IRA帐户, then you may convert it to a Roth IRA. However, both spouse and non-spouse beneficiaries can convert inherited qualified retirement plan (QRP) accounts, like a 401k, directly to Roth IRA accounts.
罗斯个人退休账户的提款好处是什么?
在你持有罗斯个人退休账户至少五年之后, and after you reach age 59 1/2, any distributions you take are tax-free. Unlike a traditional IRA, you do not have to take an annual minimum distribution at age 73.
What are some tax benefits of a Roth IRA?
有了罗斯个人退休账户，你可以用税后的钱来供款. 这意味着你不用为退休后的分配纳税. 如果未来的税率比现在高，你就能省钱. Even if tax rates are the same, you won't have to deal with paying taxes on the distributions when you are retired. Furthermore, if you take a withdrawal after you have held your Roth IRA for at least five years, and after you reach age 59 1/2, you will not pay taxes on any earnings.
罗斯个人退休账户有哪些遗产规划方面的好处?
只要你在死前持有罗斯个人退休账户至少五年, your beneficiaries will not have to pay tax on qualified distributions they receive from your Roth IRA when they inherit it. 因为你不需要从罗斯个人退休账户中提取最低提款, 你的钱可以在更长的时间内继续获得投资回报, 这样你就有更多的钱可以传递给你关心的人.
当我进行转换时，我会欠税吗?
If you received a tax deduction when you made your retirement plan contribution, 当你转换成罗斯个人退休账户时，你必须缴税. 您可以使用IRS表格8606查找所欠的确切金额. 你转换所得的应税金额将被视为一般收入. Depending on where you live, you may owe state taxes, too; check with your tax advisor or the tax agency in your state. Also keep in mind that distributions of conversion amounts within the five-year period following the conversion generally will be subject to the 10% penalty tax if under age 59 1/2.
我现在可以用我个人退休账户里的一部分钱交税吗?
You can, but you may not want to. 首先，你失去了在你的账户里有钱支付 retirement. Second, you'll have to pay a 10% penalty on the amount used to pay the tax if you are under 59 1/2.
我可否只转换部分退休基金?
Yes, you can do a partial conversion. There are two main reasons to do this. The first is that the taxable amount of the conversion will be taxed as ordinary income, 你可能不希望你的转换让你进入更高的税率等级. 其次，你需要钱来交税. If you do not have the funds to pay taxes when you convert your entire account, you may want to convert a smaller amount.
我可否将已转换的退休资产转入现有的罗斯个人退休帐户?
Yes, you can.
Do I have to take the required minimum distribution from my IRA before I convert it to a Roth IRA?
一旦你到了73岁，你必须每年领取养老金.
Is there a deadline for conversion?
No, you can convert your IRA at any time. You must complete the conversion by December 31 to include the income in the current tax year; otherwise, 这笔收入将计入下一年.
我可否向已转换的罗斯个人退休帐户供款?
You must have earned income. 根据美国国税局的数据，在2023年，你可以缴纳高达 $6,500 ($7,500 if 50 or older), and you must have a modified adjusted gross income of $228,如已婚夫妇共同申请，则不超过5,000元, or $153,如你是单身人士或户主，你的申请金额不得超过5,000元.
In 2024, you may contribute up to $7,000 ($8,000 if 50 or older), 你的调整后总收入必须是240美元,如已婚夫妇共同申请，则不超过5,000元, or $161,如你是单身人士或户主，你的申请金额不得超过5,000元.
关于罗斯转换的其他注意事项
罗斯转换的反转(或重新刻画)是不允许的. Effective January 1, 2018, recharacterizing or “undoing” the conversion back to a traditional IRA is prohibited, 所以要考虑你支付转换费用的能力, along with your tax situation.
在回顾你的规划时，记住五年法则. Any converted funds are required to be in your Roth IRA during a five-year waiting period – which begins the calendar year of your conversion. 同样重要的是要注意，该规则适用于每个转换.
If you have any questions, consider consulting your tax advisor for specific guidance to help decide if this investment strategy is right for you.
And now that you have read about Roth conversions, you may want to learn information about early IRA withdrawals, understanding spousal IRAs or SEP IRAs for small business.
