传统的对. 罗斯IRA
Traditional Individual 退休 Accounts (IRA), 哪些是1974年创建的, 大概有36人拥有.600万美元.S. 家庭. And 罗斯IRAs, created as part of the 税payer Relief Act in 1997, are owned by nearly 27.300万户.1
两者都是ira. 然而，每一个都是完全不同的.
在一定限度内, traditional IRAs allow individuals to make tax-deductible contributions to their account(s). Distributions from traditional IRAs are taxed as ordinary income, 如果在59岁半之前服用, may be subject to a 10% federal income tax penalty. Generally, 一旦你到了73岁, you must begin taking required minimum distributions.2,3
For individuals covered by a retirement plan at work, the deduction for a traditional IRA in 2023 is phased out for incomes between $116,000元及136元,000 for married couples filing jointly, 在73美元之间,000元及83元,000美元的单一申报者.4
Also, within certain limits, individuals can make contributions to a 罗斯IRA with after-tax dollars. To qualify for a tax-free and penalty-free withdrawal of earnings, 罗斯IRA distributions must meet a five-year holding requirement and occur after age 59½.
Like a traditional IRA, contributions to a 罗斯IRA are limited based on income. 2023年, contributions to a 罗斯IRA are phased out between $218,000元及228元,000 for married couples filing jointly and between $138,000元及153元,000美元的单一申报者.4
In addition to contribution and distribution rules, there are limits on how much can be contributed each year to either IRA. 事实上, these limits apply to any combination of IRAs; that is, 工人不能投入超过6美元,500 per year into their Roth and traditional IRAs combined. So, 如果一个工人贡献了3美元,500 in a given year into a traditional IRA, contributions to a 罗斯IRA would be limited to $3,同年增加了1万.4
Individuals who reach age 50 or older by the end of the tax year can qualify for “catch-up” contributions. The combined limit for these is $7,500.4
Both traditional and 罗斯IRAs can play a part in your retirement plans. And once you’ve figured out which will work better for you, only one task remains: open an account.5
Features of Traditional and 罗斯IRAs
| 传统的爱尔兰共和军 | 罗斯IRA | |
|---|---|---|
| 免税的贡献 |  * |  |
| 递延税收增长 | | |
| 免税的取款 | ** | *** |
| 2023年供款的入息上限 | Deduction phases out for adjusted gross incomes between $116,000元及136元,000 (married filing jointly) or between $73,000元及83元,000(单个过滤器)4 | Eligibility phases out for adjusted gross incomes between $218,000元及228元,000 (married filing jointly) or between $138,000元及153元,000(单个过滤器)5 |
| 73岁时需要分配? | | |
*在一定限度内
** Distributions from traditional IRAs are taxed as ordinary income, 如果在59岁半之前服用, may be subject to a 10% federal income tax penalty. Generally, 一旦你到了73岁, you must begin taking required minimum distributions.
***有资格, 罗斯IRA distributions must meet a five-year holding requirement and occur after age 59½.
1. 这里.org, 2022
2. 国税局.政府,2023. 在大多数情况下, 一旦你到了73岁, you must begin taking required minimum distributions from a Traditional Individual 退休 Account (IRA). You may continue to contribute to a 传统的爱尔兰共和军 past age 70½ as long as you meet the earned-income requirement.
3. 在一定限度内, traditional IRAs allow individuals to make tax-deductible contributions into their account(s). Distributions from traditional IRAs are taxed as ordinary income, 如果在59岁半之前服用, may be subject to a 10% federal income tax penalty. Generally, 一旦你到了73岁, you must begin taking required minimum distributions.
4. 国税局.政府,2023
5. The 税 Cuts and Jobs Act of 2017 eliminated the ability to "undo" a Roth conversion.
The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. Please consult legal or tax professionals for specific information regarding your individual situation. This material was developed and produced by 消费品套件 to provide information on a topic that may be of interest. FMG Suite is not affiliated with the named broker-dealer, state- or SEC-registered investment advisory firm. 所表达的意见和 material provided are for general information, and should not be considered a solicitation for the purchase or 出售任何证券. 版权 消费品套件.
