Ukuqonda indlela oyikhethayo njengoNcedo kwi-IRA
Iyiphi iAkhawunti yokuSasazwa kweNzuzo?
I-Akhawunti yokuSasazwa kweNzuzo, okanye i-BDA, elinye igama le-IRA enefa. Xa uzuze i-IRA kukho imigaqo ekhethekileyo yemigaqo yerhafu enqumla ukunikezelwa kwonyaka. Nge-IRA enelifa, kuya kufuneka uthabathe ukusasazwa kwansuku kungakhathaliseki ukuba uneminyaka engakanani ngexesha lakho iakhawunti yakho. Ngokubanzi, ezo mpahla kufuneka zenzeke ngexesha lokuphila kwakho okanye emva kweminyaka emihlanu emva kokuba umnini-akhawunti oyimfihlo udlulileyo.
Nantsi ingqwalasela yokukhethwa kwakho kunye neempembelelo zerhafu xa uzuze i-IRA njengomntu ongenamlingani. Ukuba ungumlingani ohlalayo kumnini we-akhawunti ye-IRA ye-original ikhethi lemiqathango eyahlukeneyo malunga nokuba yintoni enokuthi yenziwe nge-IRA enefa (jonga iziphumo zerhafu Ukuba ungumfazi osindayo ).
Ukuba ungumntu ongeyena mlingane onokufumana uncedo olukhethiweyo lokukhetha kuye kuxhomekeke kuhlobo lwe-akhawunti ye-IRA oyifumanayo (i-IRA yesiGrike, i-Roth IRA, njl njl) kunye nobudala bomnini-akhawunti.
Ukuba uzuze iMveli, i-Rollover, i-SEP, okanye i- SIMPLE IRA kwaye umnini-akhawunti uneminyaka engama-70 ½ unokhetho olulandelayo:
UkuLawulwa kweSahlulo seSahluko: Oku kukhethi akufuneki ukuba ulungise i-akhawunti ehlukile njengoko yonke imali kwi-IRS isasazwa kuwe. Uya kuhlawula irhafu yengeniso ekuhanjisweni kuzo kanye.
Ngoxa awuyi kufumana isohlwayo se-10 sokuqala sokurhoxa xa uneminyaka engaphantsi kwe-59 ½ uya kufuneka uhlawule irhafu yengeniso kwi-distribution. Oku kunako ukudala imiba ethile yentela kuba ukuhanjiswa kunokushukumisela ukuba ungene kwi-bracket ephezulu. Ukugqiba ukuba isabelo semali esilungileyo sinokuqonda ukuba ekugqithweni kwakho kuxhomekeke kwisixa sokusasazwa, inqanaba lakho langoku ngeniso, kwaye ukuba ezinye iindlela zokurhoxisa irhafu zenza ingqiqo.
IRA eyabelwe ifa ngeNdlela yokuLindela Ubomi: Ukuvula i-IRA enefa kunye nendlela yokulinda ubomi kukuvumela ukuba uthumele i-asethi kwi-akhawunti egcinwe egameni lakho. Le yilapho "i-Akhawunti yeNgcaciso yeKharityhulam" ineemfuno ezizodwa zokuqwalasela. Kufuneka uqale ukuthatha isabelo esincinci sonyaka esilindelekileyo (RMDs) ngaphezu kwexesha lokuphila kwakho kuqale ngaphandle kwexesha lonyaka olandelayo emva kokufa komnini-akhawunti wokuqala. Nangona kunjalo, ukuba umnini-akhawunti akazange athathe ulwabiwo oluncinane olufunekayo kunyaka wokufa, ii-RMD kufuneka zithathwe ekupheleni konyaka umnikazi we-akhawunti yasekuqaleni wafa.
Emva kokuba ii-RMD ziqala kwi-IRA eyabelwe ifa, loo mpahla yonyaka ingasasazeka ngaphaya kweyiphi indlela enokuhlala ngayo-ixesha lakho lokuphila elilodwa (elinqunywe lixesha lakho kwikhalenda emva konyaka wokufa nokuhlaziywa rhoqo ngonyaka) okanye ubomi bokugcina bokuba ngumnikazi weakhawunti kulindeleke.
Kwimeko apho umnikazi weakhawunti kuthiwa ngabaxhamli abaninzi, ii-akhawunti ezihlukeneyo ziya kufuneka zimiselwe ngo-Disemba 31 wonyaka olandelayo kunyaka wokufa. ngenye indlela, izabelo ziya kusekelwe kumxhasi omdala kunabo bonke. Izabelo eziNcinane ezifunekayo (RMDs) ziyimfuneko kwaye uza kuhlawulwa irhafu kwintlawulo nganye. Nangona kunjalo, awuyi kujongana neepesenti ezili-10 zexesha lokuthoma. Enye inzuzo kukuba i-asethi ehlala kwi-akhawunti ingakwazi ukuqhubeka nokukhula kwi-tax-backerred basis. Ekugqibeleni, unokukhetha ukhethe i-IRA yakho inzuzo okanye ngabaxhamli abaninzi kwi-IRA yakho.
Ukuba uzuze iMveli, i-Rollover, i-SEP, okanye i-SIMPLE IRA kunye nomnini we-akhawunti u-UNDER 70 ½ unokhetho olulandelayo:
UkuLawulwa kweSahlulo seSahluko : Oku kukhethi akufuneki ukuba ulungise i-akhawunti ehlukile njengoko yonke imali kwi-IRS isasazwa kuwe.
Uya kuhlawula irhafu yengeniso ekuhanjisweni kuzo kanye. Ngoxa awuyi kufumana isohlwayo se-10 sokuqala sokurhoxa xa uneminyaka engaphantsi kwe-59 ½ uya kufuneka uhlawule irhafu yengeniso kwi-distribution. Oku kunako ukudala imiba ethile yentela kuba ukuhanjiswa kunokushukumisela ukuba ungene kwi-bracket ephezulu. Ukugqiba ukuba isabelo semali esilungileyo sinokuqonda ukuba ekugqithweni kwakho kuxhomekeke kwisixa sokusasazwa, inqanaba lakho langoku ngeniso, kwaye ukuba ezinye iindlela zokurhoxisa irhafu zenza ingqiqo.
IRA eyabelwe ifa ngeNdlela yokuLindela Ubomi: Ukuvula i-IRA enefa kunye nendlela yokulinda ubomi kukuvumela ukuba uthumele i-asethi kwi-akhawunti egcinwe egameni lakho. Le yilapho "i-Akhawunti yeNgcaciso yeKharityhulam" ineemfuno ezizodwa zokuqwalasela. Kufuneka uqale ukuthatha isabelo esincinci sonyaka esilindelekileyo (RMDs) ngaphezu kwexesha lokuphila kwakho kuqale ngaphandle kwexesha lonyaka olandelayo emva kokufa komnini-akhawunti wokuqala. Nangona kunjalo, ukuba umnini-akhawunti akazange athathe ulwabiwo oluncinane olufunekayo kunyaka wokufa, ii-RMD kufuneka zithathwe ekupheleni konyaka umnikazi we-akhawunti yasekuqaleni wafa.
Emva kokuba ii-RMD ziqala kwi-IRA eyabelwe ifa, loo mpahla yonyaka ingasasazeka ngaphaya kweyiphi indlela enokuhlala ngayo-ixesha lakho lokuphila elilodwa (elinqunywe lixesha lakho kwikhalenda emva konyaka wokufa nokuhlaziywa rhoqo ngonyaka) okanye ubomi bokugcina bokuba ngumnikazi weakhawunti kulindeleke. Olu khetho lubizwa ngokuba yiNtsimbi ye-IRA ngenxa yokukwazi ukwandisa isabelo kwixesha lokuphila kwakho ngelixa unako ukukwazi ukwenza ngaphezulu kwe-RMD ukuba unqwenela.
Kwimeko apho umnikazi weakhawunti kuthiwa ngabaxhamli abaninzi, ii-akhawunti ezihlukeneyo ziya kufuneka zimiselwe ngo-Disemba 31 wonyaka olandelayo kunyaka wokufa. ngenye indlela, izabelo ziya kusekelwe kumxhasi omdala kunabo bonke. Izabelo eziNcinane ezifunekayo (RMDs) ziyimfuneko kwaye uza kuhlawulwa irhafu kwintlawulo nganye. Nangona kunjalo, awuyi kujongana neepesenti ezili-10 zexesha lokuthoma. Enye inzuzo kukuba i-asethi ehlala kwi-akhawunti ingakwazi ukuqhubeka nokukhula kwi-tax-backerred basis. Ekugqibeleni, unokukhetha ukhethe i- IRA yakho inzuzo okanye ngabaxhamli abaninzi kwi-IRA yakho.
IRA eyabelwe njengeNkqubo yeNyaka emi-5: Ukukhetha olu khetho kubandakanya ukutshintsha impahla kwi-IRA ezuzekileyo egameni lakho. Ukulawulwa kweminyaka emi-5 kubaxhamli abangenalo bafazi bavumela ukuba uhoxise yonke imali evela kwi-IRA ngo-Disemba 31 wonyaka wesihlanu emva kokufa komnini-akhawunti ye-IRA. Oku akufuneki kwenziwe kwi-installment kodwa kufuneka uhoxise yonke imali phambi komhla ochaphazelekayo apho i-akhawunti yonke kufuneka ichithe. Ukwabiwa ngalunye kuya kuthathwa njengemali engenayo. Impahla ehleliyo iyaqhubeka ikhula irhafu echazwe yimihla ukuya kwiminyaka emihlanu ikunika ukuguquguquka xa ukhetha olu khetho.
Ifa elilifa le-IRA liLawula ngokungafaniyo neeRoth IRAs:
Ukuba uzuze i-Roth IRA engeyena umtshato, unokukhetha okulandelayo:
I-Sum Sum Distribution: Efana ne-IRA yeMveli, ikhefu lento ayifuni ukuba uyibeke i-akhawunti ehlukile njengoko yonke imali kwi-IRS isasazwa kuwe. I-Roth IRAs ivumela ukurhoxiswa kweerhafu ezingenaserhafu kwimali yokufumana umnikazi we-akhawunti yangaphambili njengoko i-akhawunti ingenani ubuneminyaka emi-5 ubudala kwaye umnini-mvelaphi ubuncinane ubuncinane ngo-59 ½. Abaxhamli be-Roth IRA banokufumana zonke iimpahla kwiRoth IRA njengento yokusabalalisa imali kwaye akukho mingcipheko yobudala. Ezi ntlawulo ziya kuba yerhafu ngaphandle kokuba i-akhawunti ingaphantsi kweminyaka emihlanu ubudala ngexesha lokufa komnini-akhawunti wokuqala. Kuloo meko, imali ehlawulwayo ihlawulwa ingeniso yerhafu.
IRA eyabelwe iHolo lokuLindela koBomi: I- Roth IRAs inesici esiyingqayizivele kuba abanalo i-RMD ngexesha lokuphila komnini-akhawunti yangaphambili. I-Roth IRAs inamalungelo aneemfuno ze-RMD kwaye ezo mpahla kufuneka ziqale emva komhla kaDisemba 31 wonyaka emva kokufa komnikazi we-akhawunti. Iindaba ezilungileyo kukuba ukuhanjiswa kunokurhoxiswa ngaphandle kokuhlawulwa irhafu, njengoko ixesha eliyiminyaka emihlanu lokubamba lidibene nomnini woqobo. Ii-RMD zisasazeka kwixesha elilodwa lokuphila komxhamli. Kwimeko apho kukho abaxhamli baxhamli bahlukeneyo kufuneka baqulunqwe. Ukuba akunjalo, izabelo ziya kusekelwe ekulindeni komdla komntu omdala umxhamli. Awekho iipesenti ezili-10 zokuhlawulwa kwezigwebo kunye ne-asethi kwi-akhawunti iyaqhubeka nokukhula ngaphandle kweerhafu. Unokukhetha ukhethe abaxhamli bakho.
IRA ezuzwa ngeNkqubo yeNyaka emi-5: Ukukhetha olu khetho ngeAkhawunti yokuSasazwa kwabaSebenzi kukunika ithuba lokugqibela kuze kube sekupheleni konyaka wesihlanu emva kokufa komnini-akhawunti wokuqala. Ngelo xesha, i-IRA yonke ifa kufuneka ihanjiswe ngokupheleleyo. Nangona ukwabiwa kungasasazeka ngokuhamba kwexesha, ubude bexesha bufutshane kakhulu kunendlela yokuphila yobomi. Ukumisela i-IRA ezuzekileyo egameni lakho kukunika amandla okubiza igama lakho loxhamli kwaye unako uvumele ukuba ezo zimpahla zikhule zikhulule irhafu ukuya kwiminyaka emihlanu.
Isishwankathelo, iApps Distribution Accounts (IRAs ezizuzwayo) kukunika amandla okukwazi ukulungelelanisa nokulawula xa ufumana ifa. Kwimeko apho umhlobo okanye ilungu lentsapho likukhethile njengomzuzi weMveli okanye iRoth IRA, qiniseka ukuba uhlolisisa ngokukhethileyo zakho iindlela kunye nendlela ezihambelana ngayo nesicwangciso sakho semali.