What you need to know about 罗斯IRA conversions
了解从利益到税收的事实与这个罗斯个人退休账户转换常见问题.
什么是罗斯转换?
A 罗斯IRA conversion is a taxable movement of funds from a traditional, Simplified Employee Pension (SEP) or SIMPLE IRA to a 罗斯IRA. 你也可以从合格的退休计划如401k中滚动分配, 403(b), 457(b) and profit-sharing accounts into a 罗斯IRA. 因为罗斯个人退休账户的结构与其他账户类型不同, 对你的好处将是不同的.
除了, 如果你喜欢免税的罗斯个人退休账户，但发现你和/或你的配偶赚了太多的钱 贡献，可能还有另一个答案. 罗斯转换策略可以提供一个享受罗斯个人退休账户长期税收优惠的选择. 下面是它的工作原理:
- 作出不可扣除的供款予 传统的爱尔兰共和军. 你这样做不会得到税收减免，但也没有收入限制.
- 然后将传统IRA转换为 罗斯IRA. T在这里's no income ceiling for a Roth conversion, 但你必须为转换当年的收益纳税.
这有助于了解，如果你已经作出了不可扣除和免税的IRA捐款, the Pro-Rata Rule requires all IRAs to be treated as one, 包括传统, SEP和SIMPLE ira. 在这种情况下, 不可能在不缴纳所得税的情况下转换税后(不可扣除)捐款. 在作出投资决定之前，请咨询您的税务、法律和投资专业人士.
就是这样. 享受你的新罗斯个人退休账户吧. 你的钱现在是免税增长的，当你有资格提款时，你不需要缴纳所得税. 参观 国税局的网站 or talk to your tax advisor for more information.
谁有资格转为罗斯个人退休帐户?
任何拥有传统IRA的人都有资格，无论他们的纳税状况或收入如何. 在过去的几年里, t在这里 were many restrictions on 罗斯IRA conversion, but most of those were eliminated beginning on January 1, 2010. Tax filing status and income limits no longer apply to conversion, although they still apply to non-conversion 罗斯IRA contributions.
我有一个简易个人退休账户. 我需要知道什么?
你必须等待两年，从你最初的供款日期到你转换为罗斯个人退休账户的时间. If you don't wait, you will have to pay a 25% tax penalty.
我可以将继承的个人退休帐户或合格退休计划转换为罗斯个人退休帐户吗?
如果你继承了一个传统, SEP or SIMPLE IRA account from your spouse, 然后你可以把它转换成罗斯个人退休账户. 然而, 配偶和非配偶受益人都可以转换继承的合格退休计划(QRP)账户, 比如401k, 直接存入罗斯个人退休账户.
What are the withdrawal benefits of a 罗斯IRA?
After you have held your 罗斯IRA for at least five years, 当你到了59岁半, 任何分配都是免税的. 与传统的个人退休账户不同的是，你不必在73岁的时候进行年度最低分配.
罗斯个人退休账户有哪些税收优惠?
With a 罗斯IRA, you make your contribution with after-tax dollars. That means you don't pay taxes on the distributions you take in 退休. If tax rates in the future are higher than rates today, you'll save money. 即使税率是一样的, 当你退休的时候，你就不需要为这些分配支付税款了. 此外, 如果你在持有罗斯个人退休账户至少5年后提款, 当你到了59岁半, 你不用为任何收入纳税.
What are some estate-planning benefits of a 罗斯IRA?
As long as you own your 罗斯IRA for at least five years before your death, 你的受益人在继承你的罗斯个人退休账户时，将不必为他们收到的合格分配纳税. And because you don't have to take any minimum withdrawals from a 罗斯IRA, your money can continue to earn investment returns for longer, so you may have more money to pass on to the people you care about.
Will I owe any tax when I make the conversion?
如果你在退休计划缴款时获得了税收减免, you'll have to pay taxes when you convert to a 罗斯IRA. You can find the exact amount owed by using IRS Form 8606. The taxable amount of your conversion will be treated as ordinary income. 这取决于你住在哪里, 你可能欠州税, too; check with your tax advisor or the tax agency in your state. 另外请记住，如果年龄在59岁半以下，在转换后的五年内分配转换金额通常要缴纳10%的罚款.
Can I pay the tax with some of the money in my IRA now?
你可以，但你可能不想. First, you lose out on having that money in your account to pay for 退休. 其次，如果你的年龄在59岁半以下，你必须支付用于支付税款的10%的罚款.
Can I convert only some of my 退休 funds?
是的，你可以做部分转换. 这样做有两个主要原因. 首先，转换的应税金额将作为普通收入征税, and you may not want your conversion to put you into a higher tax bracket. Second, you will need the money to pay the taxes. 如果您在转换整个帐户时没有资金支付税款, 您可能想要兑换较小的金额.
Can I move my converted 退休 assets into an existing 罗斯IRA?
是的，你可以.
在将个人退休帐户转换为罗斯个人退休帐户之前，我是否必须从个人退休帐户中提取所需的最低分配额?
Once you reach age 73, you must take the distribution each year.
转换有最后期限吗?
不，你可以随时转换你的个人退休账户. You must complete the conversion by December 31 to include the income in the current tax year; otherwise, the income will be included in the next year.
Can I make contributions to my converted 罗斯IRA account?
你必须有收入. According to the IRS, in 2023, you may 贡献 up to 6,500元(50岁或以上则为7,500元)，你必须有一个 修正调整后的总收入 of $228,000 or less for married couples filing jointly, or $153,000 or less if you are single or head of household.
In 2024, 你最多可以捐款7美元,000 ($8,50岁或以上则为000)，你必须有一个 修正调整后的总收入 of $240,000 or less for married couples filing jointly, or $161,000 or less if you are single or head of household.
Other considerations about a Roth conversion
The reversal (or recharacterizing) of a Roth conversion is not permitted. 自2018年1月1日起生效, 禁止重新描述或“撤销”转换回传统IRA, so consider your ability to pay for the conversion, 还有你的税务情况.
Remember the five-year rule when reviewing your planning horizon. 任何转换后的资金都需要在5年的等待期内存入罗斯个人退休账户——从你转换的日历年开始. It’s also important to note that the rule applies to each conversion.
如果你有任何问题, 考虑向你的税务顾问咨询具体的指导，以帮助决定这种投资策略是否适合你.
现在你已经读了罗斯转换，你可能想了解一些信息 提前提取个人退休账户, 了解配偶个人退休账户 or 适用于小型企业的个人退休账户.
