Indlela yokuphepha ukuhlawula iifizi zohlawulo kwiiRA zokurhoxiswa.
Ngezantsi kwezi zihlandlo ezisibhozo ezingakulungele ukuba ube yinto ekhethekileyo kwerhafu yesigwebo se-IRA malunga nokurhoxiswa kuthathwa ngaphambi kokufikelela kwiminyaka yobudala engama-59 / 1/2.
(Akukho mfuneko yokuhlawula irhafu yengeniso evamile kwimali ehoxisiweyo.)
Iindleko zonyango
Unokufanelekela ukukhululwa kwerhafu yesigwebo se-IRA ukuba usebenzisa i-IRA yakho ngokukhawuleza ukuba uhlawule iindleko zonyango ezingaphezulu kwe-10% yengeniso yakho epheleleyo.
Insurance Insurance
Ukuba awusebenzi, usebenzise i-IRA ngokukhawuleza ukuhlawula ukuhlawula i-inshurensi yakho yonyango, kwaye uhlangabezana nezidingo ezingaphezulu apha, kufuneka uxolelwe:
- Ufumene umvuzo wokungaqeshwa kwemali ohlawulwa phantsi komthetho wesigqeba okanye wombuso kwiiveki ezilandelelanayo ezilishumi elinambini ngenxa yokuba ulahlekelwe ngumsebenzi wakho.
- Ufumana ukurhoxiswa kwe-IRA kunyaka nawuphi na umvuzo wokungabikho kwemisebenzi okanye unyaka olandelayo.
- Ukuba usuqeshwe kwakhona, awukwazi ukufumana ukurhoxiswa kwe-IRA yakho emva kweentsuku ezingama-60 emva kokuba kuqalile umsebenzi wakho omtsha.
Khu bazeka
Ukuba ukhubazekile, cwangcisa ugqirha lokuqinisekisa ukuba ulungele ukungabikho kwerhafu yerhafu.
Ngokwewebhusayithi ye-IRS,
"Uya kuthathwa njengabantu abakhubazekileyo ukuba unako ukunika ubungqina bokuba awukwazi ukwenza nantoni na into enomvuzo ngenxa yesimo sakho somzimba okanye sengqondo. Ugqirha kufuneka anqume ukuba imeko yakho ilindeleke ukuba ibangele ukufa okanye ibe yinto ende, iqhubeke, kwaye ingapheliyo. ixesha. "
Ufa njenge-IRA
- Ukuba uzuze i-IRA kumntu ongengowomlingani, nokuba umnikazi we-IRA ungaphantsi kweminyaka yobudala engama-59 / 1/2, awuyi kuhlawulwa irhafu yerhafu kwiimali ezihoxisiweyo. Uya kusayi kubandakanywa nayiphi na ukurhoxiswa kwe-IRA kwingeniso yakho epheleleyo.
- Ukuba uzuze i-IRA kumlingane, kwaye ukhetha ukuyiphatha njenge-IRA yakho, ngoko nayiphi na iRA ihoxiswa kwangaphambili uya kuthotyelwa kwerhafu ye-10%.
- Ukuba uzuze i-IRA kumlingane, kodwa ukhetha ukubeka isihloko se-IRA njenge "IRA ezuze ifa," ngoko uya kulungele ukufumana i-IRA ngokukhawuleza ukuhoxiswa ngaphandle kokuhlawula irhafu yentlawulo ye-10%.
72 (t) Iintlawulo
Eyadalwa yi-Internal Revenue Code Isiqendu 72 (t), umgaqo-mali obizwa nge-Periodic Payment (SEPP) oqhelekileyo uvumela abanikazi beakhawunti ukuba bahoxise imali kwiakhawunti yabo yomhlalaphantsi kunanoma yiphi ubudala, inkululeko. Kufuneka ulandele imithetho ethile kwaye usebenzise indlela evunyiweyo yokubala inani lokurhoxiswa okuqhubekayo.
Kukho iindlela ezintathu ezivunyiweyo ze-IRS zokubala inani lokutsala kwe-SEPP yakho. Kufuneka unamathele kwishedyuli sakho sokurhoxisa ubuncinane ubuncinane kwiminyaka emihlanu, okanye ude ufikelela kwiminyaka yobudala engama-59 ½ (nangona kwenzeka isiganeko emva koko) okanye zonke iirhafu ezihoxisiweyo zingahlawulwa irhafu yentlawulo.
Imali ephakamileyo yezemfundo
IRA ikhefu elidlulileyo elisetyenziselwa ukuhlawula iindleko zezemfundo ephakamileyo ezifanelekayo egameni lakho, iqabane lakho, okanye abantwana okanye abazukulu bakho okanye iqabane lakho, abakhululwe kwi-10% yentlawulo yeerhafu xa behlawulwa kwiziko lemfundo elifanelekileyo.
UkuThengwa kweThuba lokuQala kweNdlu
Ukufikelela kwi-10 000 ye-IRA yokuyeka ukuqala ukusetyenziswa kokuthenga, ukwakha, okanye ukwakha indlu yokuqala yokhokho (umzali okanye ootatomkhulu), wena, iqabane lakho okanye wena okanye umntwana womlingane wakho, okanye umzukulu, unokukhutshwa Irhafu yerhafu ye-10% xa udibana nencazelo ye-IRS ye-first time purchaser home.
Ukuba ngaba wena kunye nomlingani wakho nifanelekile ukufumana i-home buyers kuqala, ngoko ngamnye unokurhoxisa i-R10 000 kwi-IRAs nganye ye-IRA ngaphandle kokuhlawula irhafu yentlawulo ye-10%.
Ukuhanjiswa kufuneka kusetyenziswe ukuhlawula iindleko zokufumana ezifanelekileyo (ezibandakanya izindleko zokuvala ezifanelekileyo) ngaphambi kokuvalwa kweentsuku ezingama-120 emva komhla owawufumanayo.
Izabelo eziQinisekayo zokuBala
Ukusabalalisa okusemthethweni okungekho phantsi kwerhafu yerhafu kwi-IRA yokuqala yokurhoxiswa.
Ngokutsho kwe-IRS ukusabalalisa oyifumanayo kusasazwa ngokufanelekileyo xa kufuneka iimfuno ezilandelayo:
- Uyalwe okanye ubizwa ngokuba ngumsebenzi osebenzayo emva koSeptemba 11, 2001.
- Walawulwa okanye ubizwa ngokuba ngumsebenzi osebenzayo kwixesha elingaphezu kweentsuku eziyi-179 okanye ixesha elingenammiselo kuba unelungu legumbi lokugcina.
- Ukusasazwa kuvela kwi-IRA okanye kwiimali ezichaphazelekayo kwizikhundla ezikhethiweyo phantsi kwecandelo 401 (k) okanye 403 (b) icebo okanye ilungiselelo elifanayo.
- Ukuhanjiswa akuzange kwenziwe ngaphambi komhla woku-oda okanye umnxeba kumsebenzi osebenzayo kwaye kungekudala emva kokuvalwa komsebenzi osebenzayo.
Imigaqo echazwe kweli nqaku ivela kwi- IRS Publication 590 , apho unokufumana ulwazi olongezelelweyo kwii-penalty ze-IRA.