Ulwazi oluchazwe
Ifom 5498 ibika iintlobo ezahlukeneyo zeenkcukacha zeakhawunti, kubandakanywa:
- Iminikelo eyenziwe kwiIRAs, HSAs kunye ne-ESA
- Ixabiso lexabiso lemarike elifanelekileyo le-IRA okanye ezinye i-akhawunti ngomhla wama-31
- Ingaba umnini we-akhawunti kufuneka aqale ukuthatha isabelo esincinci esifanelekileyo
Kufuneka ufumane ifom 5498 nganye kwi-akhawunti ye-akhawunti ye-IRA, i-RRA IRA, i-SEP IRA kunye nabanye-kwiziko ngalinye lemali. Ukuba unayo i-SEP IRA kunye ne-Roth IRA kwibhankini enye, ibhanki iya kukhupha enye ifomu 5498 kwi-akhawunti nganye, kodwa amaziko emali aza kuqela onke ama-akhawunti ahlobo olufanayo kwiFom 5498. Ngokomzekelo, onke amaRoth IRAs ibhanki ethile iya kuxelwa ngefomu enye.
Iintlobo ezintathu zeeFom 5498
Iifom 5498 ziza kwiifom ezintathu, kuxhomekeke kwizinto ezixelayo.
- Ifom 5498, i-IRA Contribution Ulwazi luchaza ulwazi malunga neengxelo zomhlala phantsi ezifana ne- IRAs yendabuko , i- Roth IRAs , i- SEP IRAs kunye ne- SIMPLE IRA .
- Ifom 5498-SA ibika ingxelo malunga neengxelo zokugcina imali (ii-HSAs).
- Ifom 5498-ESA ibika ingxelo malunga neAkhawunti ye-Coverdell Education Savings .
Xa Uya Kufumana Ifom 5498
IFom 5498 ithunyelwa nguJan 31 ukuya kubani beakhawunti ye-IRA abamele bathathe i-distribution minimal. Ibhokisi 11 iya kukhangela ukuba ufikelele kwiminyaka engama-70 / 1/2 ngexesha lonyaka okhoyo. Le bhokisi isebenza njengesikhumbuzo sokuba uqale ukuthabatha ama- RMD ngaphaya ko-Apreli 1 wonyaka olandelayo apho uphendukela kwi-70 1/2.
Ngaphandle koko, ukuba akudingeki ukuba uqale ukuthatha ii-RMD, isiko sinomhla ukuya ku-Meyi 31 ukukuthumela ifom yakho.
Ifomu 5498 kufuneka iphinde ifakwe kwi-IRS ngo-Meyi 31. Imirhumo yonyaka werhafu odlulileyo owenziwe ngo-Apreli 15 ifakiwe kwiFomu 5498 kwi-akhawunti yezobugcisa kunye ne-Roth IRA, abaninzi beakhawunti ye-IRA abanokufumana abayi kufumana le ngcaciso kwada ngoMeyi , kodwa ngokuqinisekileyo kufuneka ube nayo kwiirekhodi zakho.
Isidingo sokufaka le Nkcukacha kwiRhafu yakho yokuRhumela
Usenokuba sele uquke naluphi na ulwazi olufunyenwe kwifomu 5498 kwimbuyekezo yakho yentela. Uninzi lwabantu abaye bafaka iintlawulo zabo zerhafu ekupheleni kukaMeyi abayi kuhlaziya okanye ukulungiswa kwembuyekezo yabo. Ifom 5498 isebenza ngokubanzi njengesiqinisekiso solwazi oluye lwabonelela kwi-IRS. Nangona kunjalo, ingcinga efanelekileyo ukuqinisekisa ukuba ulwazi oluchazwe kwifom luhambelana neerekodi zakho kunye nokubuyiswa kwentela yakho.
Indlela yokunqumla iLwazi
Imirhumo yemali ye-IRA ibonisa yonke imirhumo eyenziweyo ngexesha elide lokuxhaswa kwe-IRA, ngokuqhelekileyo ngo-Apreli 15 kunyaka werhafu othile. Isibonelelo semali ye-SEP kunye nezicwangciso ze-SIMPLE zibonisa yonke imirhumo eyenziwe ngexesha lonyaka wekhalenda kungakhathaliseki ukuba yonyaka werhafu ochongwe ngumxhasi.
Ifomu 5498 ibonakalisa yonke imirhumo eyenziwe, nokuba ngaba abanye okanye bonke baxotshiwe.
- Iminikelo yenkcubeko ye-IRA ichazwe kwibhokisi 1 yeFom 5498. Iminikelo yendabuko ye-IRA yenkcitho yesigxina iyaxelwa kwiFom 1040, umgca 32. Iminikelo yendabuko ye-IRA yenkcubeko yenkxaso-mboleko yemveli ichazwe kwifom ye-Form 8606, umgca 1. Inani eliboniswe kwibhokisi 1 leFomu 5498 liquka yonke iminikelo eyenziwe kwi-IRA yeNdabuko ekhethwe njengowomnyaka werhafu wangaphambili.
- Iminikelo kwi-Roth IRA ayixelwa kwingxelo yakho yentlawulo. Nangona kunjalo, imali eboniswe kwibhokisi 10 yeFom 5498 ibonakalisa yonke imirhumo oyenzile kwiRoth IRA ekhethwe njengowomnyaka werhafu odlulileyo.
- Ukuba usebenza ngokuzimeleyo, iminikelo kwi-SEP kunye ne-SIMPLE IRAs ibikwa kwiFom 1040, umgca 28. I-SEP ne-SIMPLE IRA iminikelo eyenziwa ngumqeshi kwi-akhawunti yomqeshwa ayibonisi kwi-1040 yomqeshwa, kodwa kufuneka ivele kwibhokisi 12 kwi-W-2 yakho kunye nekhowudi. I-Code F ibonisa i-SEP IRA, kunye neKhowudi S yi-SIMPLE IRAs. I-SEP ne-SIMPLE iminikelo ibonisa iimali ezibonelelwe ngokwenene ngethuba lonyaka wekhalenda esikhundleni sonyaka werhafu otyunjwe ngendlela yenkxaso yemveli kunye neRoth IRA.
- Imirhumo ye-Rollover ibonakala kwibhokisi yesi-2 yeFom 5498. Kufanele idibanise kunye naziphi na iifomu 1099-R ozifumeneyo ezibonisa i-rollovers ngqo, kunye naluphi na uhlobo oluthe ngqo olwenziweyo.
- Ukuguqulwa kweRoth IRA kuvela kwibhokisi 4 yeFomu 5498. Oku kufuneka kulandelelaniswe nayiphi na ifomathi ye-1099-R oyifumene ebonisa ukuguqulwa kweRoth IRA, kwaye kufuneka bafanisane noko kubonakala kwiFomu 8606 kumigqa 8, 16 okanye 21.
- Uya kufumana igalelo le-akhawunti yokugcina imali kwibhokisi 2 yeFom 5498-SA. Ezi zibonisa iminikelo epheleleyo yonyaka werhafu wangaphambili, bobabini owenzayo kunye nayiphi na iminikelo yomqeshi wakho. Iminikelo yakho yomqeshi nayo ibhalwe kwibhokisi 12 yeFom W-2 ngaphantsi kwekhowudi W. Iminikelo ngamnye kufuneka ifane nomlinganiselo oboniswe kumgca 25 we-1040 yakho.