罗斯个人退休帐户供款的资格要求
You must have earned income (compensation) in order to contribute to a 罗斯IRA. T在这里 is no age restriction to contribute to a 罗斯IRA as long as you have earned income. The annual amount you can contribute to a 罗斯IRA is solely dependent on your 调整后总收入 as determined on your federal income tax return.
The following table should help you determine if you're eligible to contribute to a 罗斯IRA:
罗斯IRA供款的资格要求
| 纳税申报情况 | 纳税年度 | 全额供款不超过限额 | 部分的贡献 | 不合格的 |
|---|---|---|---|---|
| 单身/户主, or married filing separately and you did not live with your spouse at any time during the year | 2024 | 不到14.6万美元 | 14.6万美元到16.1万美元以下 | 161,000美元及以上 |
| 已婚共同申请或合资格遗孀(配偶) | 2024 | 不到23万美元 | 23万美元到24万美元以下 | 24万美元及以上 |
| Married Filing Separately and lived with your spouse at any time during the year | 2024 | N/A | 1万美元以下 | $10,000或以上 |
| 单身/户主, or married filing separately and you did not live with your spouse at any time during the year | 2023 | 不到13.8万美元 | 13.8万美元到15.3万美元以下 | 153,000美元及以上 |
| 已婚共同申请或合资格遗孀(配偶) | 2023 | 不到21.8万美元 | 21.8万美元到22.8万美元以下 | 228,000美元及以上 |
| Filing Separately and lived with your spouse at any time during the year | 2023 | N/A | 1万美元以下 | $10,000或以上 |
年度供款限额
| 纳税年度 | 50岁以下 | 年龄50岁及以上 |
|---|---|---|
| 2024 | $7,000 | $8,000 |
| 2023 | $6,500 | $7,500 |
You can make annual contributions to a 罗斯IRA of up to $6,2023年为500美元(7美元),2024年为10,000美元)或100%的收入, 取较小者. Current law permits most couples (who are legally married and filing jointly) to contribute up to $6,2023年为500美元(7美元),000 for 2024) each to their IRAs as long as their combined compensation is at least $13,000 in 2023 ($14,000 in 2024). This allows a spouse with lower or no compensation to take advantage of the tax savings offered by an IRA. The annual contribution limits apply to the combination of all your Traditional and 罗斯IRAs.
If you are age 50 or older, you may make an additional $1,000 "catch-up" contribution to your IRA.
贡献时间
You may make regular (including catch-up) contributions at any time for a taxable year up to and including your federal income tax return due date, 不包括扩展, 纳税年度. 大多数纳税人的到期日是4月15日.
- Contribution dollars may be withdrawn at anytime, tax and penalty-tax free.
- Earnings on the account accumulate on a tax-deferred basis and can be withdrawn free from federal income taxes, if the withdrawal is a qualified distribution as defined below.
- The Saver's Credit may provide a tax credit for those who 保存 for retirement. You may be able to take a credit of up to $1,000 – up to $2,000 if filing jointly. 抵税额适用于前2美元,000向传统IRA账户缴款, 罗斯IRA, 简单的爱尔兰共和军, or 401k account by reducing the amount of federal income tax you owe dollar for dollar. The credit ranges from 10% to 50% of your contributions and is based on your filing status, 调整后总收入, 纳税义务. 适用特殊规则.
参观 国税局的网站 或者向您的税务顾问咨询更多信息.
- Contribution dollars can be withdrawn from the 罗斯IRA anytime, tax and penalty tax free.
- Earnings can be withdrawn tax and penalty tax free if this or another 罗斯IRA has been in existence for at least five years and the distribution is made because you:
- 已经59岁半了，
- 死,
- 成为残疾;或
- Need to pay for the purchase or construction of your first home ($10,000 lifetime maximum).
- Distributions may be taken in specific amounts, as a lump sum or as a series of systematic payments.
Note: T在这里 are some qualified exceptions to the 10% tax penalty for traditional and 罗斯IRA distributions.
A conversion is a taxable movement of funds from a Traditional, 9月, 或者简单(两年之后)的个人退休账户变成罗斯个人退休账户. A conversion may also include a rollover conversion from a Qualified 退休 Plan (QRP), 包括401k, 403b, 或利润分享计划到罗斯个人退休账户. Amounts converted are not subject to the federal 10% tax penalty until withdrawal
你也可以浏览罗斯个人退休账户转换 常见问题. It is important to note if you convert pre-tax retirement dollars to a 罗斯IRA you may owe income taxes. You should consult your tax advisor for specific guidance and advice.
在一般情况下, you have 60 days from the date you receive an IRA or retirement plan distributions to roll it over to another eligible plan or IRA.
You may make only one IRA tax-free rollover in a rolling twelve-month period, 不管你拥有多少个人退休账户. 这包括传统的，罗斯的，9月和简单的IRA.
The following transactions are not subject to the one rollover per 12-month limitation:
- IRA到IRA转账
- 滚动 made from or to an employer retirement plan (i.e. 401k到IRA或者IRA到401k)
- 转换(我.e. funds from 传统的爱尔兰共和军 moved directly or within 60 days to 罗斯IRA)
1 收入可能按你的税率征税, and a 10% tax penalty for an early withdrawal of these earnings may apply.
仅供教育用途.
Neither State Farm® nor its agents provide tax or legal advice.