Weiqi：关于提前从退休金计划中取款

weiqi

有些纳税人可能出于需要而提前从退休金计划中取款.   提前动用退休金可能会影响到您的税务.  以下是有关提前支取退休金的一些值得考虑的因素.

1. 您在未满59.5岁以前从您的个人退休金账户(IRA)领取的金额通常被视为提前或过早支领的退休金.

2. 提前支取的退休金通常要多缴百分之十的税金.

3. 提前支取的退休金也必须向国税局申报.

4. 如果您把支取的退休金转到另一个IRA账户或合格的退休金计划之中就不需缴纳百分之十的额外税金.  但是, 您必须在领出这笔钱后的六十天内完成这项转存手续.

5. 如果您转入的新退休金计划付款给您或您的受益人, 您转入的金额通常会被课税.

6. 如果您在IRA账户存入了非减税的款项, 而后又提前从该账户取款, 您所支领的款项中属于非减税的金额部分不需缴税.

7. 如果您提前从罗斯个人退休账户(Roth IRA)取款, 款项中属于您过去的存款部分不需缴税.  

8. 如果您从任何其它的合格退休金计划取款, 您取出的金额通常全部要课税, 除非您原本存入该计划的是纳税后的雇员供款.

9. 提前支取退休金应缴的百分之十额外税金在某些情况下例外, 诸如领出的钱用于购买第一栋住宅, 用于支付某些医疗或教育费用, 或假如您是一名残障者, 即可豁免这笔额外税金.

除了国税局的税务因素，理财公司通常会根据您存款的年限征收按年递减的提前支取费用，这也是需要考虑的。

老郭

听说有一种特别的个人退休金账户(IRA)的户头。 那个户头里面的钱可以拿来买投资房。有空我研究一下。

Michael,

It is called self-invested IRA...You may use it to invest real estate etc.
Call me if you want to have more detials.

引用第2楼游客于2011-04-07 18:28发表的  :
Michael,

It is called self-invested IRA...You may use it to invest real estate etc.
Call me if you want to have more detials.

应该叫self-directed IRA。

weiqi

引用第1楼老郭于2011-04-07 11:53发表的  :
听说有一种特别的个人退休金账户(IRA)的户头。 那个户头里面的钱可以拿来买投资房。有空我研究一下。

老郭准备大举投资白菜房，关注中。。。

3楼,thanks for correction.

The beauty of SD-IRA or SD-ROTHIRA is that you could use the money on traditional or alternative investments such as 1) Stocks 2)Note  3) Real estate( domestic and foreign) 4)foreign currency  5) tax liens or  precious metals.

You could even use the IRA to borrow money.

Check with CPA on tax events and experts on rules and procedures.

GOOD LUCK

weiqi

Thanks for the information.

A Self-Directed Individual Retirement Account is an IRA that requires the account owner to make investment decisions and investments on behalf of the retirement plan. IRS regulations require that either a qualified trustee, or custodian hold the IRA assets on behalf of the IRA owner. Generally the trustee/custodian will maintain the assets and all transaction and other records pertaining to them, file required IRS reports, issue client statements, assist in helping clients understand the rules and regulations pertaining to certain prohibited transactions, and perform other administrative duties on behalf of the Self-directed IRA owner for the life of the IRA account. The custodian usually offers a selection of standard asset types that the account owner can select to invest in, such as stocks, bonds, and mutual funds. In addition, most custodians will also permit the account owner to make other types of investments. The range of permissible investments is broad, however, the IRS does place limits on the types of assets that may be invested in and on the types of transactions that may be carried out.