传统的对. 罗斯IRA
传统个人退休帐户(ira), 哪些是1974年创建的, 大约由4100万美国人拥有.S. 家庭. 罗斯个人退休账户, 作为1997年纳税人救济法案的一部分而创建, 是由近3200万户家庭拥有的吗.1
两者都是ira. 然而，每一个都是完全不同的.
在一定限度内, traditional IRAs allow individuals to make tax-deductible contributions to their account(s). Distributions from traditional IRAs are taxed as ordinary income, 如果在59岁半之前服用, may be subject to a 10% federal income tax penalty. Generally, 一旦你到了73岁, you must begin taking required minimum distributions.2,3
For individuals covered by a retirement plan at work, the deduction for a traditional IRA in 2024 is phased out for incomes between $123,000元及143元,000 for married couples filing jointly and between $77,000元及87元,000美元的单一申报者.4
Also, within certain limits, individuals can make contributions to a 罗斯IRA with after-tax dollars. To qualify for a tax-free and penalty-free withdrawal of earnings, 罗斯IRA distributions must meet a five-year holding requirement and occur after age 59½.
Like a traditional IRA, contributions to a 罗斯IRA are limited based on income. 2024年, contributions to a 罗斯IRA are phased out between $230,000元及240元,000 for married couples filing jointly and between $146,000元及161元,000美元的单一申报者.4
In addition to contribution and distribution rules, there are limits on how much can be contributed each year to either IRA. 事实上, these limits apply to any combination of IRAs; that is, 工人们不能投入超过7美元,000 per year into their Roth and traditional IRAs combined. So, 如果一个工人贡献了4美元,存入传统IRA账户, contributions to a 罗斯IRA would be limited to $3,同年增加了1万.4
Individuals who reach age 50 or older by the end of the tax year can qualify for “catch-up” contributions. 这些的总限额是8000美元.4
Both traditional and 罗斯IRAs can play a part in your retirement plans. And once you’ve figured out which will work better for you, only one task remains: open an account.5
传统和罗斯个人退休账户的特点
| 传统的爱尔兰共和军 | 罗斯IRA | |
|---|---|---|
| 免税的贡献 |  * |  |
| 递延税收增长 | | |
| 免税的取款 | ** | *** |
| 2024年捐款的收入限制 | Deduction phases out for adjusted gross incomes between $123,000元及143元,000元(已婚人士共同申报)或77元以下,000元及87元,000(单个过滤器)4 | Eligibility phases out for adjusted gross incomes between $230,000元及240元,000元(已婚人士共同申报)或$146元之间,000元及161元,000(单个过滤器)5 |
| 73岁时需要分配? | | |
*在一定限度内
** Distributions from traditional IRAs are taxed as ordinary income, 如果在59岁半之前服用, may be subject to a 10% federal income tax penalty. Generally, 一旦你到了73岁, you must begin taking required minimum distributions.
***有资格, 罗斯IRA distributions must meet a five-year holding requirement and occur after age 59½.
1. 这里.org, 2023年2月
2. 国税局.政府,2024. 在大多数情况下, 一旦你到了73岁, you must begin taking required minimum distributions from a Traditional Individual 退休 Account (IRA). You may continue to contribute to a 传统的爱尔兰共和军 past age 70½ as long as you meet the earned-income requirement.
3. 在一定限度内, traditional IRAs allow individuals to make tax-deductible contributions into their account(s). Distributions from traditional IRAs are taxed as ordinary income, 如果在59岁半之前服用, may be subject to a 10% federal income tax penalty. Generally, 一旦你到了73岁, you must begin taking required minimum distributions.
4. 国税局.政府,2024
5. The 税 Cuts and Jobs Act of 2017 eliminated the ability to "undo" a Roth conversion.
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