ImiGaqo ye-IRA yokuLawula iMigaqo neMimiselo

Xa Unako Ukubuyisela Imali kwi-IRA Yakho Yesiko

IRAs zendabuko ayilona nje ithuluzi lokugcina umhlala-phantsi kuphela, kodwa kunye neenzuzo zabo zerhafu ngokukhawuleza kulabo abafanelekileyo, nazo zenza izixhobo ezinkulu zokucwangcisa irhafu. IRAs zendabuko zinika abatyalo-mali indlela yokuyeka ukugcina umhlala-phantsi oza kukhula ukuhlawulwa kwentela kude kube yilapho ihoxisiwe, eyona nto ibalulekileyo ekusebenziseni ngokwenene umdla woluthintelo. Kodwa i-IRAs yendabuko ayinikezeli nje ukuhlawula intela ekukhuleni kotyalo-mali lwangaphambili, nabo banikezela abanye abatyalo-mali (ngokusekelwe kwingeniso yabo epheleleyo echitshiweyo kunye nokuba bafunyenwe icebo elixhaswe ngumqeshi) ithuba lokuthatha irhafu ukuncitshiswa kwimali yabo yonyaka kwi-akhawunti.

Kodwa ngokutshintshisiswa kwezi ntlawulo zerhafu, kukho imithetho eqinile ye-IRS yokuhoxiswa kwii-IRAs zendabuko. Ngoko xa ucinga ukukhishwa kwe- IRA yendabuko , qhubela phambili.

Iingxowa-mboleko ze-IRA zemveli

Ngaphandle kokubuyiselwa kwemali yangaphambili engekho-deductible , zonke iirejistra ze-IRA eziqhelekileyo ziyaxhomekeka kwerhafu yengeniso eqhelekileyo kungakhathaliseki ukuba zithathwa nini. Nguwo uhlobo lokukhula kwentela, okuchazwe ngokukhawuleza okanye ukulibaziseka kude kube yikhuphe kwi-akhawunti. Imiba yangempela kunye neeRRA zokuhoxiswa kwemveli ziqala xa zithathwa ngaphambi kokufikelela kwiminyaka eyi-59½.

Ukongeza kwerhafu yengeniso evamile, irhafu eyongezelelweyo ye-10% yokuqala yentlawulo yerhafu iyahlolwa ukuba awuzange ufikelele kwiminyaka engama-59½ ubudala xa uthabatha ukuhanjiswa kwe-IRA yakho yokuqala. Kwababethi berhafu abathile, le ntlawulo yokusabalalisa kwangoko kwi-bracket yerhafu yengeniso ingakhokelela ekunciphiseni ixabiso lokurhoxisa malunga nesiqingatha, oko kuthetha ukuba ukuthatha iinqununu kwi-IRA yakho yendabuko ngaphambi kokufikelela kwiminyaka yobudala i-59½ akucetyiswa ngokubanzi.

Oko kwathiwa, kukho izimbalwa ezininzi kule ntlawulo yokusabalalisa kwangaphambili.

Ngaphandle kwesohlwayo sokuSasazwa koLuntu

Ukuba uneminyaka engama-59½ ubudala, unokwenza irhafu, kodwa ukuhoxiswa kwee-penalty kwi-IRA yakho yendalo phantsi kweemeko ezithile. Ezi meko ziyaziwa njengento engekho kwaye ziquka ezi zilandelayo:

• Ufa kwaye ixabiso leakhawunti lihlawulwa kumxhamli wakho
• Ukhubazekile
• Usebenzisa ukuhoxiswa kwangaphambili ukuhlawula iindleko zonyango ezingaphezulu kwe-10% yengeniso yakho epheleleyo
• Awusebenzi kwaye usebenzise i-IRA ngokukhawuleza ukuhoxisa ukuhlawula i- inshurensi yakho yonyango
• Uqala iintlawulo zexesha elilinganayo (jonga i- IRS section 72 (t) )
• Ukuhoxiswa kwakho kuxhomekeke kumyalelo wobudlelwane basekhaya olufanelekileyo (QDRO)
• Ukuhoxiswa kwakho kusetshenziselwa ukuhlawula iindleko zemfundo ephakamileyo ezifanelekileyo
• Ukuhoxiswa kwakho kusetyenziselwa ukuthengwa "kweyokuqala ekhaya" (ukuya kwi-$ 10,000)

Kweminye yale miba, ukuthatha ukuhoxiswa kwangaphambili kwi-IRA yakho inokuba yinto ehamba phambili yezemali, kodwa kubantu abaninzi, ukuhoxiswa kwangaphambili akuhlawulwanga kuphela yerhafu ye-10%, kodwa kwakhona kwithuba elilahlekileyo lokukhula.

Ukulahleka kweNqanaba lokuThumela ithuba ngenxa ye-IRA yokuqala

Ukongezelela kwizigwebo kunye neerhafu ngenxa yokukhishwa kwe-IRA kwangaphambili, ulahlekelwa ngulo lonke ukhula lokutshalwa kotyalo-mali lwaloo mali lomhlalaphantsi. Ukongezelela koko, kuba kukho imida yonyaka ukuya kwintlawulo ongayifakela kwi- IRA rhoqo , awukwazi ukwenza ukuhoxiswa kwangaphambili kamva, nangona unesiseko sezimali esomeleleyo. Ngaloo ndlela, awukho nje ukulahlekelwa ngu-10% wokurhoxa kwakho xa uthatha ukusasazwa kwangethuba, kodwa ulahlekelwa kukukhula okukhatywe irhafu, oku kudla ngokubaluleke kakhulu kuwe kwifom yengeniso yomhlala-phantsi.

Ukulahla i-IRA yakho yesintu Ukurhoxiswa

Unokulibazisa ukufumana ukusasazwa kwiplani yakho ye-IRA kwaye ngokukhawuleza uzuze ukukhula kokuhlawula irhafu kuze kube ngu-Ephreli 1 wonyaka olandelayo kunyaka oya kufika kwi-70½. Emva koko, kufuneka uhoxise ubuncinane i- Distribution Minimum Distribution Yakho efunekayo (RMD) ngonyaka.

I-RMD yakho ibalwa njenge-akhawunti yakho ibhalansi njengokuqala komnyaka ophakanyisiweyo ngokuhlula ngethemba lakho lokuphila njengoko kunqunywe yi-IRS kwiThebula leLimo eliLindelekileyo lobomi (ngaphandle kokuba umxhamli wakho oyedwa ungumlingane wakho kwaye uneminyaka engaphezu kweyishumi mncinane kunani). Isohlwayo sokungahoxisi i-RMD yakho i-50% yohlukwano phakathi kwezinto ezakufuneka zisasazwe kwaye yintoni eyayihoxiswa. Nangona iinqununu ezininzi zokucima umhlala-phantsi ziza kukucebisa ukuba ungathathi ngokukhawuleza kwi-IRA yakho yendabuko phambi kobudala be-59½, ziya kukukhuthaza ukuba usebenzise ubuncinane i-RMD yakho ngexesha lokufikelela kwiminyaka yobudala engama-70½.

Ukuba unemibuzo malunga nokuthatha iinqununu kwiRoth IRA, qiniseka ukuba ufunde eli nqaku malunga neRRA IRA .

Ukuhlaziywa nguScott Spann