Yintoni ekufuneka uyiqwalasele xa uguqulela kwi-IRA yesintu ukuya kwiRoth IRA
Roth IRA Basics
Ngokungafani ne-IRAs yendabuko, akukho ncitshulwa yerhafu yenkxaso yokonga eyenziweyo kwiRoth IRA , kodwa i-earnings ayifumanekanga irhafu.
Xa utyalomali kwi-Roth IRA, uyavuma ukuba uhlawule irhafu ngoku ngokutshintshisana nonyango lwentlawulo yerhafu xa imali ihoxiswa kamva.
Umtyalo-mali osebenzisa i-Roth IRA kufuneka afune ukuthabatha ukuthatha nayiphi na intlawulo kuze kube yimiba engama-59 1/2 ukufikelela kwesi sikhundla esingenaserhafu ngokupheleleyo. Iimali kufuneka zihlale zityalomali ubuncinane iminyaka emihlanu ngaphandle kokuba iimeko ezithile zivumelekile ngenye indlela.
Ukungabikho naziphi na iimeko ezikhethekileyo, ukurhoxisa imali kwiRoth IRA kungekuqaleni kungeniswa kwerhafu kuphela kwiimali ezihlawulwayo kodwa i-penalty 10 yeepesenti.
IRAs zendabuko
IRAs zendabuko zinokudityaniswa okanye zingabonakali. Ii-IRAs zendabuko ezidanjwayo zibonelela ngokuncitshiswa kweerhafu kwintlawulo yokonga. Zomibini impatho yakho kule mivuzo kwaye utyalomali lwakho lokuqala luhlawuliswa xa imali ekugqibeleni ihoxiswa.
Unokubanga ukuba inxenye okanye ayikho inqununu yokunikezelwa kwemali eyenziwe kwi-IRA yendabuko engabonakaliyo. Imali ehlawulwa yerhafu yenziwe yerhafu ize ihoxiswe, kwaye isahlulo esibonisa isiseko sakho esingenasiphelo sibuyiselwa kuwe.
Ukuguqula kwiRoth
"Ukuguqula kwi-Roth" ngokubanzi kuthetha ukuba utshintshe unyango lwerhafu yesikhwama apho ugcinwe khona umhlalaphantsi.
Esikhundleni sokumiswa kwentela ekhoyo nge-IRA yendabuko, iiRoth IRAs zimela iminikelo yerhafu emva kokuba kuguqulwe kwiRoth ithetha ukuchasisa eso sikhokelo: Kufuneka uhlawule irhafu kwimali eqokelelwayo kunye nayiphi na iminikelo yokulondoloza apho uthathe ukuncitshiswa kwentlawulo kwi-RRA. minyaka edlulileyo.
Oku kuguqula imali kwi-post tax tax.
Indlela yokuguqula iiNgxowa-mali
Unakho ukuguqula imali yakho yokugcina imali kwi-IRA okanye kwi-Roth IRA ngokumxelela nje ibhanki yakho okanye ezinye iziko lezemali ezifuna ukwenza njalo. Unokugcina imali yakho kwiziko elifanayo lemali. Unako ukuwagcina kunye nokutyalomali olufanayo. Konke okwenzayo kutshintsha uhlobo lwe-akhawunti ebabamba.
Icandelo elincinci liqikelela ixabiso lentlawulo yokuguqula kwiRoth. Xa uguqula i-IRA yakho yendabuko kwiRoth, izinto ezimbini zenzeka. Iirhafu zika rhu lumente ixabiso langoku leemali oyiguqulayo, kwaye ezo mali ngoku ziba yiRoth.
Ukubala "iNgeniso" yokuBika kwiRoth Conversion
Okokuqala, faka i-Roth inguqu yakho yenguquko . Ukuba uguqula imali e-deductible ye-IRA, uya kubika njengengeniso ixabiso langoku leemali ngomhla owenza ukuguqulwa. Isiseko sakho kwi-IRA echitshiweyo i-zero kuba ufumene ukuncitshiswa kwentlawulo kwimali yakho yokugcina imali.
Ukuba uguqula iimali ze-IRA ezingenasiphelo, kubika njengengeniso ixabiso langoku leemali ngosuku oguqula ngalo, ungaphantsi kwesiseko sakho. Ukuba unika i-$ 5,000 kwi-IRA yendabuko ngo-2016 kwaye awufumani ncitshulwa yeso galelo, isiseko sakho kuloo mali siya kuba yi-5,000 yeedola: i-$ 5,000 yemali engenayo yokuncitshiswa.
Ngoku masithi uthathe isigqibo sokuguqula i-IRA ukuya kwiRoth iminyaka emibini kamva ngo-2018. Ixabiso ngoku i $ 5,500. Uza kubika i-$ 500 yengeniso kwimbuyekezo yakho yentlawulo: i-$ 5,500 yexabiso elikhoyo langoku i-$ 5,000.
Xa Unayo i-IRAs yeDeductible kunye neNondeductible
Ukuba ungumnini we-IRAs e-deductible kunye ne-nondeductible, umthetho weerhafu ugunyazisa ukuba isiseko sakho kwiimali ezingenakunikwa kufuneka zisasaze kwiimali zakho ze-IRA zemveli, nokuba zigcinwe kwii-akhawunti ezihlukeneyo kumaziko ahlukeneyo emali. Unokwenza ngokuqinileyo ufuna ukuguqula imali yokuqala ye-IRA ngenxa yokuba kuya kubonakala ingaphantsi kwimpembelelo yerhafu, kodwa akunjalo ukuba imatriki yerhafu isebenza njani.
Masithi unikezele i-$ 5,000 kwi-IRA echithwayo ngonyaka we-2016, oko kuthetha ukuba isiseko sakho sisoloko sinjalo kule mali. Ngo-2018, wanikela ngemali eyi-5,000 kwi-IRA engapheliyo, oku kuthetha ukuba isiseko sakho se $ 5,000 ngoku.
Unayo i-$ 10,000 kwimirhumo ye-IRA yemveli kunye nesiseko se-$ 5,000.
Ukuba unokuguqula yonke i-IRA yakho yendabuko kwi-Roth IRAs kunye nexabiso le-akhawunti yakho ye-IRA yayingama-11,000 ayi-$, uza kuxela njengengeniso ye-$ 11,000 engaphantsi kwama-5,000-isiseko sakho-esiya kuba ngu-6,000 kwiingeniso.
Omnye onomdabu we-IRAs oqhelekileyo unokucinga ukuba, "Masiguqulele kuphela i-IRA engabonakaliyo," kodwa isiseko sakhe sisayi kukhishwa kuyo yonke i-akhawunti yakhe. Ukucinga ukuba ixabiso langoku liyi $ 5,500 kwi-fund ye-IRA kwaye iguqule i-akhawunti engama-5 500 kuphela kwi-akhawunti engabonakaliyo, izibalo ziya kuba zifana: i-5,500 zamaRandi (ixabiso langoku) lingaphantsi kwe-$ 2,500. Oku kuya kubangela ingeniso yokubika ingxelo ye $ 3,000.
Ezinye iindlela ezizodwa
Uyakwazi "ukuhlukanisa" imali yakho ye-IRA ye-nondeductible ngokuxhoma imali kwi-IRAs yakho yendabuko kwisicwangciso esifanelekileyo njengesi- 401 (k) okanye 403 (b) isicwangciso , kwaye unokukhetha ukulungisa i-IRAs yakho yemveli echithwayo kuphela xa ukwenza oku . Ngokwenza u-rollover onjalo, unako ukuhambisa zonke i-401 (k) okanye isicwangciso esifanayo, ushiye emva kweemali ezixhaswa kuphela kwi-IRA yakho. Emva koko unako ukugqithisa imali yakho ye-Nondeductible kwiRoth IRA.
Oku kugcina isiseko kwi-IRAs yakho ye-nondeductible. Kukhokelela kwingeniso engaphantsi ebonakalayo kwiinguqulelo zeRoth. Kodwa gcinani engqondweni ukuba uvumelekile ukuba wenze enye i-rollover ngonyaka nge-akhawunti ye-IRA. Oku kusebenza kwiiRllovers kwi-IRA enye yendabuko ukuya kwenye, ukusuka kwiRoth IRA enye kwenye, okanye kwi-IRA yendabuko ukuya kwi-Roth IRA.
Ukudluliselwa kwe-trustee-to-trustee ngokusuka kwisicwangciso somhlala-phantsi esifanelekileyo esifana ne-401 (k) okanye 403 (b) ingxelo kwi-IRA ayibali. Ngaphandle koko, nayiphi na i-rollover eyongezelelweyo emva kokuba i-rollover yokuqala kwiinyanga ezili-12 ithathwa njenge-distribution distribution ngokupheleleyo kwaye isohlwayo sokusabalalisa kwangaphambili singasebenza .
Ukuba unenjongo yokusebenzisa eli cwangciso ukuhlukanisa imali engabonakaliyo kwi-IRA yakho, unokuyenza ngaloo nyaka ngokusebenzisa le ndlela elandelayo:
- Ukulungela i-IRAs yakho echithwayo kwi-plan efanelekileyo kwi-trustee-to-trustee ukudluliselwa ngqo. Ezi zitshintshi azibalanga kumlinganiselo owodwa we-rollover ngonyaka.
- Emva koko uguqula i-IRAs yakho engabonakaliyo kwi-Roth IRA ngokusebenzisa enye i-trustee-to-trustee ukudluliselwa ngokuthe ngqo ukuze kuphephe ukugweba i-20%.
Ingeniso Ayinayo (Ngokuyimfuneko) Ithetha Imali Ehlawulwa Imali
Ingeniso ingxelo malunga nokuguqulwa kwi-Roth IRA ayithethi rhoqo ukuba ingeniso yerhafu iya kuhlawulwa. Impembelelo yerhafu yengeniso echaziweyo ingancitshiswa ngeentlawulo ezahlukeneyo zerhafu okanye iirhafu zerhafu.
Masithi u-Alan uguqula i-IRA yendabuko echithwe ngokupheleleyo ixabise i-R5,5,500 kwiRoth IRA ngo-2016. Ngenxa yokuba le mali ichithwe ngokupheleleyo, u-Allan wayeza kubika i-$ 5,500 ngemali eyongezelelweyo kwingeniso yakhe yerhafu ye-2016. Unelungelo lokuthabatha iintlobo ezahlukeneyo okanye iikhredithi zerhafu, njengalowo nawuphi na umhlawuli werhafu.
Ngako oko unako ukuhlawula imali yakhe engama-R5,500 kwimali engenayo eyongezelelweyo kunye nayiphi na imali enyanzelisayo eyayisenokuba nayo. Ngokomzekelo, unokususa umvuzo wokuguqulwa kweRoth kunye ne-5 500 yeemali ezichithwayo zokuncedisa okanye ne-$ 500 zamalahle. Kule meko, umvuzo wakhe wokuhlawula irhafu uya kuhlala ungatshintshwanga nangona wayenayo i-$ 5,500 kwimali yokuguqulwa kwengeniso.
Ukubala i-Impact Impact
Oko kwathiwa, ingeniso echazwe ngokuguqulwa kweRoth iyakwandisa ingeniso ngaphambi kokuba iikhredithi okanye ukunciphisa ukuguqulwa kweRoth kungenza ukwandisa ingeniso ehlawulwayo kwaye kuqalise izigaba ezahlukeneyo.
Ukwenyuka kwemali engenayo engenayo kubonakala kulula ukuyiqonda. Khangela ingqalelo kwizinga lokuhlawula irhafu lomnyaka oguquka kuwo. Ukwenyuka kwerhafu ehlawulwayo kuya kuhlawula ixabiso lakho lokuhlawula ixabiso lentlawulo.
Ukuhlalutya i-phaseouts ezahlukeneyo kunzima kakhulu. Ingeniso ephakamileyo ingabangela iintlawulo ezininzi zeNtlalo ngokuxhomekeka kwerhafu, okanye kunokubangela ukukhutshwa okanye ukupheliswa kwemali eyahlukileyo okanye iirhafu zemali.
Indlela efanelekileyo yokufumana impembelelo yokuguqulwa kweRoth kule meko eyahlukileyo kukuba kuqhutywe iprojekti kwisofthiwe yakho yentela ukuhlalutya ukwanda kweerhafu okubangelwa ukuguqulwa kweRoth.
Xa Ukuguqula Kuyenza Ingqiqo?
Ukuguqula kwi-Roth IRA ngokuqhelekileyo kunengqiqo kwiimeko ezilandelayo:
- Unayo imali ngaphandle kwe-akhawunti yomhlala-phantsi ongayisebenzisa ukuhlawula ngokupheleleyo irhafu yokuguqula eRoth.
- Ixabiso le-IRA yakho yendabuko liwile kwaye ukuguqula ngoku kufikeleleka kakhulu.
- Ulindele ukuba ube kwi-bracket yerhafu efanayo okanye kwi-bracket ephezulu yokuthatha umhlalaphantsi kunokuba uhlala ngoku.
- Ungasebenzisa ilahleko, ukuchithwa okanye iirhafu zokuncedisa ukukhupha impembelelo yerhafu yokuguqulwa kweRoth.
Xa Ukuguqula Kungenzi Ukuqonda?
Ukuguqula kwi-Roth IRA kungenzeka ukuba ingacacanga kwezi zilandelayo:
- Awunayo imali eyaneleyo yokuhlawula ngokupheleleyo irhafu yenguqu yeRoth.
- Ulindele ukuba ube kwi-bracket ephantsi yentlawulo yomhlalaphantsi kunokuba ukhona okwangoku.
- Unokudinga ukufakela kwiimali zakho ze-IRA kwiminyaka emihlanu ezayo kwaye unako okanye uza kuba mncinci kuneminyaka engama-59.5 xa oko kwenzeka.
Akunangqiqo ukuhlawula irhafu ngoku kwizinga eliphezulu lentela ukuba ukulindeleke ukuba ube kwi-bracket ephantsi yentlawulo yomhlalaphantsi. Kwakungenangqiqo ukuhlawula irhafu ngoku ukuba unokuthi uthabathe kule mali kwiminyaka emihlanu ezayo. Kule meko, ngokuqinisekileyo uza kubhatala irhafu kabini-kanye emva kokuguqulwa kunye kwakhona nokuhoxiswa, kunye naluphina izigwebo ezingasetyenziswa.
Ukubika ukuguqulwa kweRoth
Uya kufumana amaxwebhu eerhafu ezimbini ukuba uguqula i-IRA yakho yemveli kwi-Roth IRA, kwaye kufuneka uchaze ukuguqulwa kwiindawo ezimbini kwi-tax return yakho.
Uya kufumana iFom 1099-R evela kwiziko lakho lemali ukunika ingxelo yokuguqulwa kweRoth. Kuya kubhalwa njenge-rollover kwi-Roth IRA. Uza kusebenzisa ulwazi oluvela kule fom ukunika ingeniso yakho yokuguqulwa kweRoth kwifomu ye-Fomu 8606 kunye nenxalenye ehlawulwayo yengeniso yenguqu echazwe kwifomu yakho ye-1040. Iifom ze-1099-R zithunyelwa ngokugqitywa ekupheleni kukaJanuwari kunyaka olandelayo.
Ukongezelela, kufuneka ufumane Ifom 5498 kwiziko lemali elifumene iimali zeRoth IRA. Le fomu ibika ixabiso lemali efunyenweyo kunye nexabiso le-akhawunti ekupheleni konyaka. Le fom ngokubanzi iinjongo zolwazi kuphela. Idata ayifuni ukuvela naphina kwindawo yokubuyisela irhafu. Ifomu 5468 idla ngokuthumela nge-Meyi 31.
Qhubeka ngokulumkisa
Cinga ukubonisana neengcali zerhafu ngaphambi kokuba uthathe isenzo ngenxa yokuba uMthetho weCandelo loCwecwe kunye neMisebenzi , usayinwe ngumthetho ngoDisemba 2017, ukhupha amandla akho okulungisa utshintsho olwenzayo.
Kwakuqhele ukuba ukutshintshwa kwe-trustee-to-trustee kungachaneka ukuba "kulungiswe" ukuba ubuyilungelelanise ukuguqulwa phambi kokugqibela komhla werhafu kuquka naluphi na izandiso kodwa ukuguqula kwi-akhawunti yeRoth akusayifaneleka ukufumana le nyango. Umgaqo omtsha usebenza nakwi-rollovers ukusuka kwi-401 (k) kunye no-403 (b) neengxelo kunye ne-Traditional, SEP, kunye ne-SIMPLE IRAs.
Uninzi lwezibonelelo ze-TCJA ziqala ukusebenza ngo-2018, kodwa imithetho ekhethekileyo isetyenziswa kulo tshintsho. Ukuguqulwa kweRoth IRA okwenziweyo ngo-2017 kunokwakhiwa kwakhona kuze kube ngu-Oktobha 15, 2018. Ngelishwa, nayiphi na inguqulelo eyenziwe ngoJanuwari 1, 2018 okanye kamva ayikwazi ukupheliswa.