Ukuthatha ukusasazwa kwangaphambili kwi-IRA

Abantu bangadinga ukufakela kwi-akhawunti yabo yomhlalaphantsi ngaphambi kokuguga iminyaka engamashumi amahlanu anesithoba nesigamu. Leyo minyaka ngaphambi kokuba i- akhawunti yokuthatha umhlala-phantsi iqwalaselwe "ekuqaleni." Ukusabalalisa kwangaphambili kunokuba kuxhomekeke kwerhafu ye-10%. Ezi ipesenti ezilishumi ngaphezulu kweerhafu eziqhelekileyo eziza kusebenza.

Nazi ezinye iingcebiso abantu abacinga ngazo ngokusasazwa kwangoko kwi-akhawunti yabo yomhlalaphantsi.

ImiGaqo eSebenzayo yokuthatha isabelo sokuqala kwiAppual Retirement Accounts

1. Izabelo ezivela kwi-akhawunti yomhlala phantsi ngamnye (IRA) ngaphambi kokuba umntu afinyelele kwiminyaka eyi-59.5 ubudala ubudala uxhomekeke kwi- surtax yokuqala ye- 10% ngaphandle kokuba ngaphandle kokusebenza.
2. I-10% ye-surtax isebenza kwingxenye ehlawulwayo ye-IRA.

Ukungaxhomeki kwi-10% ye-Surtax yokuSasazwa kwangaphambili

• Unayo "i-rollover ngqo" kwi-akhawunti yakho entsha yomhlalaphantsi.

Ukuba imali yakho yokugcina umhlalaphantsi ihanjiwe ngokukhawuleza kwi-akhawunti yakho yokuthatha umhlala-phantsi kwi-akhawunti entsha yomhlala-phantsi kwi-transfer-to-trustee transfer, ukuba i- rollover ayibonakali njengokwabiwa. Lo mcimbi ongekho umrhumo, kwaye i-10% ye-surtax ayisebenzisi.

• Ufumene inkokhelo yentlawulo-mali kodwa uqoqwe ngemali kwi-akhawunti yomhlala phantsi efanelekileyo kwiintsuku ezingama-60.

Ukuba ungalondolozi ngokukodwa imali ye-akhawunti yakho yokuthatha umhlalaphantsi ngokuthatha imali yakho ngokwakho, kwaye ubeka kwakhona imali leyo kwenye i-akhawunti yomhlala phantsi, le ntlawulo engabonakaliyo ingabonakali njengokwabiwa.

Ingumcimbi ongekho umrhumo kunye ne-10% ye-surtax ayisebenzi. Qaphela ukuba umntu unemihla engama-60 ukugqiba i-rollover engqalileyo. Kwaye umlawuli wesicwangciso somhlala-phantsi omdala uya kubamba iirhafu, oku kuthetha ukuba uya kufumana ngaphantsi kwexabiso lemali. Ukuba ufuna ukugqithisa isixa-mali sonke (ukukhusela irhafu kunye ne-surtaxes), kuya kufuneka usebenzise ezinye iimali ukwenza ummahluko.

Ngokomzekelo, unayo i-$ 10,000 kwi-IRA1 kwaye ufuna ukwenza i-rollover engqalileyo kwi-IRA2. Isicwangciso somlawuli sinqanda i-20% yentlawulo yerhafu (i-$ 2,000) kwaye ikusika isheke i-$ 8,000. Ukuba uqhubela kuphela imali engama-8,000 engama-60-day day frame, uza kuphephelwa irhafu kunye ne-10% ye-overtax kwii-8,000 zamaRandi, kodwa i-$ 2,000 ekhoyo iya kuhlawulwa. Ukukhusela irhafu kwixabiso elipheleleyo lemali eyi-$ 10,000, kuya kufuneka usebenzise ezinye iimali ukwenza umbahluko. (Uya kufumana i-$ 2,000 eyi-rekhodi njengetyala kwi-tax pay prepaid xa ufaka i-tax return yakho.)

• Unokukhubazeka okanye ukhubaze ngokupheleleyo.

I-10% ye-surtax ayisebenzi ukuba umntu ukhubazekile. I-IRS ithi, "Ukuba unako ukunika ubungqina bokuba awukwazi ukwenza nantoni na into enomvuzo ngenxa yesimo sakho somzimba okanye sengqondo. Ugqirha kufuneka agqibe ukuba imeko yakho ilindeleke ukuba ibangele ukufa okanye ukuba ixesha elide, eliqhubekayo, nelingenammiselo "(Ukupapashwa kwama-590-B, iMifuziselo evela kumalungiselelo omhlala phantsi, icandelo elikhubazekile).

• Ungeqeshwanga kwaye uhlawulelwa kwiimali-mali ze-inshorensi zempilo.

Kukho imigaqo emine yokufaneleka kwi-inshurensi yempilo kwi-10% ye-surtax.

1. Ulahlekelwe ngumsebenzi wakho.

1. Ufumene umvuzo wokungabikho kwemisebenzi ubuncinane kwiiveki ezili-12 ezilandelelanayo.
2. Uhambisa imali kwi-IRA yakho kunyaka omnye njengoko ufumene umvuzo wokungasebenzi okanye kunyaka olandelayo.
3. Uhambisa imali kwi-IRA yakho emva kweentsuku ezingama-60 emva kokuqashwa kwakhona.

Ukuba zonke izimo ezine zidibeneyo, i-10% ye-surtax ayisebenzisi kwimali yezabelo zakuqala, ukuya kwisixa esipheleleyo seendleko zinshuwalense yezempilo wena kunye nosapho lwakho kunyaka. (Ukupapashwa kwe-590-B, icandelo le-inshorensi yonyango.)

• Uhlawule iindleko zekholeji okanye uxhomekeke kwii-kholeji.

Ukusabalalisa kwangaphambili ukuya kwixabiso leemfundo eziphakamileyo ezifanelekileyo akuxhomekeke kwi-10% ye-surtax. Iindleko zemfundo ephakamileyo ziquka iindleko zezifundo, iincwadi kunye nezinye izinto ezifunekayo kunye nezixhobo zokufunda kwimfundo ephakamileyo, njengeekholeji, iiyunivesithi kunye nezikolo zorhwebo.

(Ukupapashwa kwe-590-B, icandelo leendleko zemfundo ephakamileyo.)

• Uthenge indlu okokuqala.

Abaqalayo basekhaya basekhaya bangathatha ukusasazwa kwe-$ 10,000 kwi-IRA yabo ngaphandle kokuhlawula i-10% ye-surtax. Kukho iindlela ezintathu zokufaneleka:

1. Isixa esisasazwa kwi-IRA sisetyenziselwa ukuhlawula iindleko ezihlobene nokuthenga, ukwakha, okanye ukwakha ikhaya, okanye nayiphina iindleko zokuvala.
2. Umcebisi womntu wokuqala-wokuqala ngumntu ongenakho ukuhlala kwindawo eyiminyaka emibini ephela ngomhla wokuthenga. (Abazali okanye nootatomkhulu nabo bangasebenzisa i-exceptional-timebuyer ngaphandle kokunceda abantwana babo okanye abazukulu bazithenge indlu.)
3. Kukho umda wobomi be-R10 000 kubo bonke abanikezeli bezabelo zokuqala ekhaya.

Ukuba betshatile, bobabini abatshatileyo bangathatha i-R10 000 kwiIRAs ngaphandle kwe-10% ye-surtax.

• Uhlawule iindleko zonyango ezingaphezu kwe-10% yengeniso yakho epheleleyo.

Abantu abanezindleko zonyango ezingenakunyuswa zingathatha ukusasazwa kwangethuba ngaphandle kokuhlawula i-10% ye-overtax. I-10% ye-surtax ayisebenzisi kwimali yokusabalalisa kwangaphambili engekho ngaphezu kwexabiso elihlawulwe ngaphandle kwe-pocket kwiindleko zonyango ngexesha lonyaka kunyusa i-10% yengeniso yakho epheleleyo. Qaphela: ukusabalalisa irhafu kuya kwandisa ingeniso epheleleyo.

• I-IRS ihlawulise i-akhawunti yakho yomhlalaphantsi ukuhlawula amatyala amatyala.

Ukuba iNkonzo yeNgeniso yangaphakathi ihlawulisa i-IRA yakho ukuhlawula amatyala ahlawulweyo, loo ntlawulo ayixhomekeke kwi-10% ye-surtax. I-IRS iyayiqonda le ngqungquthela.

• Ubizwa ngokuba ngumsebenzi osebenzayo njenge-reservist.

Abantu abakhonza kwi-Army National Guard, i-Army Reserve, i-Naval Reserve, i-Marine Corps Reserve, i-Air National Guard, i-Air Force Reserve, i-Guard Guard okanye i-Reserve Corps ye-Health Service Service ingathatha ukusasazwa kwangaphambili kwi-IRAs ngaphandle kwe-10% ye-overtax ukuba zilandelayo zilandelayo:

1. Umntu ubizwa ngokuba ngumsebenzi osebenzayo emva koSeptemba 11, 2011.
2. Umntu ubizwa ngokuba ngumsebenzi osebenzayo kwiintsuku ezingaphezu kwe-179 okanye ixesha elingenammiselo njengelungu legumbi lokugcina.
3. Ukusabalalisa kwangaphambili kuvela kwi-IRA okanye iqela elikhethiweyo le-401 (k) okanye 403 (b) okanye icebo leqela elifanayo.
4. Ukusasazwa kwangethuba kwenzeka phakathi komhla wolawulo okanye umnxeba emsebenzini osebenzayo kunye nokuvalwa kwexesha elifanelekileyo lomsebenzi. (Ngamanye amagama, ukuhanjiswa akukwenzeka ngaphambi okanye emva kwelo xesha.)