Traditional IRA在做Roth rollover时有pro rata rule,为了从Roth IRA中取出时避开复杂的五年规则,最简单的方式是在年底前清空traditional IRA。 Tony的麻烦在于,在pro rata rule的计算中,(traditional) SIMPLE IRA会被当做一种traditional IRA。上图是Form 8606 Part I的计算过程。可以看到,在Line 3计算tra...
没有automatic in-plan conversion:如果没有自动转换功能,资金一到aftertax 401k,赶快转入Roth IRA。 收益交税:如果产生了收益,按照pro-rata rule交税。例如,账户里99美元是税后(aftertax 401k),1美元是税前收益,转去Roth时,按照1%的税率计算。IRS不允许只转交完税的部分。 0 0 发表评论 发表 作者最近动态 街头...
Rollover distribution同样是distribution,也遵循pro-rata rule,即pre-tax与after-tax的部分会按其在所有traditional IRA年终金额中的比例分配给rollover的金额。例如Bob于2019年在traditional IRA #1中存入的6k deductible contribution,2020年在另一个traditional IRA #2中存入6k non-deductible contribution,等该账...
Roth 401(k)是401(k)的子账户,取出操作遵循401(k)的基本规则,即pro-rata rule:与traditional IRA一样,basis与earning会被成比例取出。qualified distributionBasis部分取出时免税(return of basis),earning部分的税务后果取决于两个条件5-taxable-year period of participation: 该Roth 401(k)的第一笔contribution已...
正因为有pro-rata rule,我们不能把traditional IRA的non-deductible contribution等效成Roth IRA的regular contribution。Traditional IRA的basis总是和pre-tax money成比例的取出,因此其即使税后的钱,流动性也比Roth IRA差。 Required Minimal Distribution (RMD) ...
3️⃣ 尽快将这笔钱转换为Roth IRA。 4️⃣ 如果你新开设了传统IRA账户,就不需要考虑pro rata rule。 5️⃣ 在报税时需要填写8606表格。 ⚠️ 这种策略最适合那些目前没有开设传统IRA账户或账户中没有资金的人。 ⚠️ Backdoor策略的额度在2024年为单人7,000美元。0 0 ...
(If your traditional IRA includes both pre- and after-tax contributions, the converted amount will be taxable in proportion to the pretax value of the account, known as the pro rata rule.2) "But before doing a Roth conversion, remember that once done, it can't be undone," said ...
Pro-Rata Rule This is another important question. If you are doing it the easy way as in our example, technically you can answerYesand skip some questions. The safer bet is to answerNoand go through the follow-up questions. If you’ve been going through these screens back and forth, yo...
Beware the pro-rata rule on conversions If you have traditional IRA accounts with deductible contributions, you’ll need to factor that in if you convert any nondeductible amounts into a Roth IRA. You’ll need to follow the IRS’s pro-rata rule, which forces you to calculate the tax cons...
(own 50%) in an S Corp. My S Corp has a SIMPLE IRA that I contribute to. My S Corp matches 3%. I don’t have any other IRA’s other than the SIMPLE IRA through my S Corp/employer. Does this account need to be considered for the pro rata rule if I want to setup a ...