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一般收入在一定的程度以下，才可以存$５，５００到Roth IRA，如果你的收入超出這個(gè)范圍就不能存(具體如何限定，看后面附表)。那就出現(xiàn)了一個(gè)不受收入限制的BackdoorRoth，是這樣操作的： 第一步：看看你是否有這些IRA如果已經(jīng)有傳統(tǒng)的IRA，SEP-IRA或SIMPLEIRA，無(wú)論是哪一年開(kāi)戶的，或者從４０１ｋ等上班的地方轉(zhuǎn)來(lái)的，都要算上，這些戶頭的錢(qián)你若不想轉(zhuǎn)到Roth IRA，就不能使用Backdoor Roth的方法，因?yàn)镮RS要求你一起轉(zhuǎn)這里的戶頭才能享受稅務(wù)好處。第二步：開(kāi)一個(gè)non-deductibleIRA這就是為什么可以繞開(kāi)稅法的收入限制，開(kāi)non-deductibleIRA是你用稅后的錢(qián)去開(kāi)戶，當(dāng)年不可抵稅，可是因?yàn)槭荌RA，里面增值的部分可以延期交稅，又因?yàn)镮RA可以隨時(shí)轉(zhuǎn)到Roth IRA，這樣就叫Backdoor Roth。這個(gè)與IRA一樣有限度，2016年的最高允許貢獻(xiàn)為5,500美元，如果年齡超過(guò)50歲，則上限為6, 500美元。第三步： 把這個(gè)non-deductible IRA convert轉(zhuǎn)到Roth IRAConvert轉(zhuǎn)換沒(méi)有收入限制，Roth IRA轉(zhuǎn)換主要來(lái)自IRA，所以轉(zhuǎn)換稅只看有沒(méi)有增值，一定是你的傳統(tǒng)IRA中的轉(zhuǎn)換成Roth IRA，而不是重新表征你的貢獻(xiàn)。這里提到可以這樣做有三個(gè)要求：１.你的收入太高，當(dāng)年不能存Roth IRA２.你到目前為止，沒(méi)有傳統(tǒng)的IRA，SEP-IRA或SIMPLE IRAaccount， 否則要一起轉(zhuǎn)去ROTHIRA３.你不是為了今年省稅需求，而是為了以后增值不交稅。
美國(guó)稅法復(fù)雜又嚴(yán)謹(jǐn)，復(fù)雜是考慮了人們的各種經(jīng)濟(jì)狀態(tài)和需求，嚴(yán)謹(jǐn)是為了不致稅收流失，在這里充分體現(xiàn)出來(lái)，美國(guó)政府使用稅作為杠桿來(lái)調(diào)節(jié)經(jīng)濟(jì)和個(gè)人的投資行為，鼓勵(lì)人做的事情就給有限定的稅務(wù)優(yōu)惠，我們了解清楚了就可以合理合法的避稅。 開(kāi)通這個(gè)公眾號(hào)只有三個(gè)多月，也不能天天寫(xiě)作，可是有空時(shí)這一定是我最想做的事，功夫不負(fù)有心人，也是大家的愛(ài)護(hù)和關(guān)注，微信給了這個(gè)公眾號(hào)原創(chuàng)保護(hù)，也開(kāi)通留言功能給大家，希望看到你的留言，我們一起討論學(xué)習(xí)。 
為了了解清楚IRA，我反復(fù)查閱了許多資料和IRS網(wǎng)站，以下這些內(nèi)容只是其中一部分，供以后索引。 Understand More about Traditional IRA and Roth IRA Types of Retirement PlansIndividual Retirement Arrangements (IRAs):
RothIRAs
401(k)Plans 403(b) Plans SIMPLE IRA Plans (SavingsIncentive Match Plans for Employees)
SEP Plans (SimplifiedEmployee Pension)
SARSEP Plans (SalaryReduction Simplified Employee Pension)
Payroll Deduction IRAs
Profit-Sharing Plans
Defined Benefit Plans
Money Purchase Plans
Employee Stock Ownership Plans (ESOPs) GovernmentalPlans
457 Plans
409A Nonqualified Deferred Compensation Plans Are You Covered by anEmployer's Retirement Plan? You’re covered by anemployer retirement plan for a tax year if your employer (or your spouse’semployer) has a: · Defined contribution plan (profit-sharing,401(k), stock bonus and money purchase pension plan) and any contributions orforfeitures were allocated to your account for the plan year ending with orwithin the tax year; · IRA-based plan (SEP, SARSEP or SIMPLE IRA plan)and you had an amount contributed to your IRA for the plan year that ends withor within the tax year; or · Defined benefit plan(pension plan that pays a retirement benefit spelled out in the plan) and youare eligible to participate for the plan year ending with or within the taxyear. Box 13 on the FormW-2 you receive from your employer should contain a check inthe “Retirement plan” box if you are covered. If you are still not certain, checkwith your (or your spouse’s) employer. The limits on the amountyou can deduct don’t affect the amount you can contribute. However, you cannever deduct more than you actually contribute. Traditional and Roth IRAs Traditional and Roth IRAs allow you to save money for retirement.This chart highlights some of their similarities and differences. Features | Traditional IRA | Roth IRA | Who can contribute? | You can contribute if you (or your spouse if filing jointly) have taxable compensation but not after you are age 70? or older. | You can contribute at any age if you (or your spouse if filing jointly) have taxable compensation and your modified adjusted gross income is below certain amounts (see 2016 and 2017 limits). | Are my contributions deductible? | You can deduct your contributions if you qualify. | Your contributions aren’t deductible. | How much can I contribute? | The most you can contribute to all of your traditional and Roth IRAs is the smaller of: · $5,500 (for 2015 - 2017), or $6,500 if you’re age 50 or older by the end of the year; or · your taxable compensation for the year. | What is the deadline to make contributions? | Your tax return filing deadline (not including extensions). For example, you can make 2016 IRA contributions until April 18, 2017. | When can I withdraw money? | You can withdraw money anytime. | Do I have to take required minimum distributions? | You must start taking distributions by April 1 following the year in which you turn age 70? and by December 31 of later years. | Not required if you are the original owner. | Are my withdrawals and distributions taxable? | Any deductible contributions and earnings you withdraw or that are distributed from your traditional IRA are taxable. Also, if you are under age 59 ? you may have to pay an additional 10% tax for early withdrawals unless you qualify for an exception. | None if it’s a qualified distribution (or a withdrawal that is a qualified distribution). Otherwise, part of the distribution or withdrawal may be taxable. If you are under age 59 ?, you may also have to pay an additional 10% tax for early withdrawals unless you qualify for an exception. |
The distribution will NOT be subject to the 10% additional early distribution tax in the following circumstances: | Exception to 10% Additional Tax | Qualified Plans
(401(k), etc.) | IRA, SEP, SIMPLE IRA* and SARSEP Plans | Internal Revenue Code Section(s) | Age | after participant/IRA owner reaches age 59? | yes | yes | 72(t)(2)(A)(i) | Automatic Enrollment | permissive withdrawals from a plan with auto enrollment features | yes | yes for SIMPLE IRAs and SARSEPs | 414(w)(1)(B) | Corrective Distributions | corrective distributions (and associated earnings) of excess contributions, excess aggregate contributions and excess deferrals, made timely | yes | n/a | 401(k)(8)(D),
401(m)(7)(A),
402(g)(2)(C) | Death | after death of the participant/IRA owner | yes | yes | 72(t)(2)(A)(ii) | Disability | total and permanent disability of the participant/IRA owner | yes | yes | 72(t)(2)(A)(iii) | Domestic Relations | to an alternate payee under a Qualified Domestic Relations Order | yes | n/a | 72(t)(2)(C) | Education | qualified higher education expenses | no | yes | 72(t)(2)(E) | Equal Payments | series of substantially equal payments | yes | yes | 72(t)(2)(A)(iv) | ESOP | dividend pass through from an ESOP | yes | n/a | 72(t)(2)(A)(vi) | Homebuyers | qualified first-time homebuyers, up to $10,000 | no | yes | 72(t)(2)(F) | Levy | because of an IRS levy of the plan | yes | yes | 72(t)(2)(A)(vii) | Medical | amount of unreimbursed medical expenses (>7.5% AGI; after 2012, 10% if under age 65) | yes | yes | 72(t)(2)(B) | health insurance premiums paid while unemployed | no | yes | 72(t)(2)(D) | Military | certain distributions to qualified military reservists called to active duty | yes | yes | 72(t)(2)(G) | Returned IRA Contributions | if withdrawn by extended due date of return | n/a | yes | 408(d)(4) | earnings on these returned contributions | n/a | no | 408(d)(4) | Rollovers | in-plan Roth rollovers or eligible distributions contributed to another retirement plan or IRA within 60 days (also see FAQs: Waivers of the 60-Day Rollover Requirement) | yes | yes | 402(c), 402A(d)(3), 403(a)(4), 403(b)(8), 408(d)(3), 408A(d)(3) | Separation from Service | the employee separates from service during or after the year the employee reaches age 55 (age 50 for public safety employees of a state, or political subdivision of a state, in a governmental defined benefit plan)** | yes | no | 72(t)(2)(A)(v),
72(t)(10) |
More Rules That Make Roth IRAs Special
Here are a few other eligibility-related featuresof a Roth IRA: You can make contributions at any age. You are not required to take a “mandatory distribution” from a Roth (traditional IRA account holders must start withdrawing money at 70 ?). A non-working spouse can open a Roth IRA based on the working-spouse’s earnings (and the couple’s tax filing status). You can still make your annual contribution if you also convert money from a tax-deductible account (like a traditional IRA) to a Roth in the same year. You can contribute to a Roth even if you participate in a retirement plan through your employer.
Rules for Existing Roth AccountsNow that you know that you’re eligible, here’s arelinks to some of the most common rules—and frequently asked questions–to consider whenmanaging your account. An investor can withdrawhis or her contributions to a Roth IRA at any time without taxor penalty. But, that is not the same case for any earnings or interest that you have earned on your Roth IRAinvestment. In order to withdraw your earnings from a Roth IRA tax and penaltyfree, not only must you be over 59 ? years-old but your initial contributionsmust also have been made to your Roth IRA five years before the date when youstart withdrawing funds. If you did not start contributing in your Roth IRAfive years before your withdrawal, your earnings would not be considered a qualified distribution from your RothIRA because of its violation of the five year rule. There are many exceptionsthat allow you to withdraw earnings from your Roth IRA tax free before youreach the age of 59 ? such as a first time home purchase, transferred to your estate after death, in the event of asevere disability, and other reasons. But, none of those exemptions save youfrom having to abide by the five year rule for Roth IRA withdrawals. Even if you make awithdrawal because of one of the exemptions listed above, your distributionwill still not be a fully qualified Roth IRA withdrawal if the withdrawal wasmade before the five year rule is met. A withdrawal that is made before thefive year time frame is complete will trigger a 10% penalty for an earlywithdrawal much like it would had you withdrawn the money prior to turning 59?years-old as well as the requirement to pay taxes on the earnings too. IRA Income LimitsELIZABETH MACBRIDE HowMuch Can You Make to Contribute to an IRA?If you aren't covered by a retirement plan at work, you candeduct your entire annual IRA contribution limit, which is $5,500 for2015 or $6,500 if you're 50 or older. You cannot contribute more than your taxable income for theyear. If you or your spouse is covered by a retirement plan at work,you can deduct your contributions based on the guidelines in the chart below. If you accidentally contribute too much to your account, take itout again. But until you do, you'll owe a 6% tax on the excess. Spousal IRAs If you file a joint return you may be able to contribute to anIRA if you did not have taxable compensation, as long as your spouse did. Theamount of your combined contributions can't be more than the taxablecompensation reported on your joint return. See this formula. Tax Filing Status | Modified AGI or 'MAGI'* | Eligible Deduction | Single, head of household, or qualifying widow(er) | $61,000 or less | $5,500 ($6,500 for those 50 and older) |
| More than $61,000 but less than $71,000 | Partial deduction |
| $71,000 or more | No deduction | Married filing jointly and your spouse is covered by a plan at work | $98,000 or less | $5,500 ($6,500 for those 50 and older). |
| More than $98,000 and less than $118,000 | Partial deduction |
| $118,000 or more | No deduction | Married filing jointly or married filing separately and your spouse is not covered by a plan at work | $183,000 or less | $5,500 ($6,500 for those 50 and older). |
| More than $183,000 but less than $193,000 | Partial deduction |
| $193,000 or more | No deduction | Married filing separately with a spouse who is covered by a plan at work | Less than $10,000 | Partial deduction |
| $10,000 or more | No deduction |
* What is My MAGI? The earning limits are based something called your modifiedadjusted gross income (MAGI). MAGI is calculated by taking the adjusted grossincome from you tax forms and adding back deductions for things like studentloan interest and higher education expenses. Table 1-2. Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at WorkIf you are covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. |
IF your filing
status is ... | AND your modified adjusted gross income (modified AGI)
is ... | THEN you can take ... | single or
head of household | $61,000 or less | a full deduction. | more than $61,000
but less than $71,000 | a partial deduction. | $71,000 or more | no deduction. | married filing jointly or
qualifying widow(er) | $98,000 or less | a full deduction. | more than $98,000
but less than $118,000 | a partial deduction. | $118,000 or more | no deduction. | married filing separately2 | less than $10,000 | a partial deduction. | $10,000 or more | no deduction. | 1 Modified AGI (adjusted gross income). See Modified adjusted gross income (AGI) , later.
2 If you did not live with your spouse at any time during the year, your filing status is considered Single for this purpose (therefore, your IRA deduction is determined under the “Single” filing status). |
Table1-3. Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at WorkIf you are not covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. |
IF your filing
status is ... | AND your modified adjusted gross income (modified AGI) is ... | THEN you can take ... | single,
head of household, or
qualifying widow(er) | any amount | a full deduction. | married filing jointly or separately with a spouse who is not covered by a plan
at work | any amount | a full deduction. | married filing jointly with a spouse who is covered by a plan
at work | $184,000 or less | a full deduction. | more than $184,000
but less than $194,000 | a partial deduction. | $194,000 or more | no deduction. | married filing separately with a spouse who is covered by a plan
at work2 | less than $10,000 | a partial deduction. | $10,000 or more | no deduction. | 1 Modified AGI (adjusted gross income). See Modified adjusted gross income (AGI) , later.
2 You are entitled to the full deduction if you did not live with your spouse at any time during the year. |
Table1-4. Rollover ChartThe following chart indicates the rollovers that are permitted between various types of plans. |
Roll To |
|
| Roth IRA | Traditional
IRA | SIMPLE
IRA | SEP IRA | Governmental 457(b) Plan | Qualified Plan1
(pre-tax) | 403(b) Plan
(pre-tax) | Designated Roth Account (401(k), 403(b) or 457(b)) |
| Roth IRA | Yes 2 | No | No | No | No | No | No | No |
| Traditional IRA | Yes3 | Yes 2 | Yes2, 7, after 2 years | Yes 2 | Yes4 | Yes | Yes | No |
| SIMPLE IRA | Yes3, after 2 years | Yes 2, after 2 years | Yes2 | Yes 2, after 2 years | Yes4, after 2 years | Yes, after 2 years | Yes, after 2 years | No |
| SEP IRA | Yes3 | Yes 2 | Yes2, 7, after 2 years | Yes 2 | Yes4 | Yes | Yes | No |
| Governmental 457(b) Plan | Yes3 | Yes | Yes7, after 2 years | Yes | Yes | Yes | Yes | Yes,3, 5 | Roll From | Qualified Plan1
(pre-tax) | Yes3 | Yes | Yes7, after 2 years | Yes | Yes4 | Yes | Yes | Yes,3, 5 |
| 403(b) Plan
(pre-tax) | Yes3 | Yes | Yes7, after 2 years | Yes | Yes4 | Yes | Yes | Yes,3, 5 |
| Designated Roth Account (401(k), 403(b) or 457(b)) | Yes | No | No | No | No | No | No | Yes6 | 1Qualified plans include, for example, profit-sharing, 401(k), money purchase, and defined benefit plans.
2Only one rollover in any 12-month period.
3Must include in income.
4Must have separate accounts.
5Must be an in-plan rollover.
6Any nontaxable amounts distributed must be rolled over by direct trustee-to-trustee transfer.
7Applies to rollover contributions after December 18, 2015. For more information regarding retirement plans and rollovers, visit Tax Information for Retirement Plans. |
Traditional IRA vs. nondeductible IRA
In many ways -- five,actually -- a nondeductible IRA is identical to a traditional IRA: · The contribution limitsfor both are the same: The maximum allowable contribution for 2016 is $5,500,and if you're over the age of 50, the contribution ceiling is $6,500. · The money you put intoeach type of IRA grows tax free, meaning you don't pay any taxes on the gainsyour investments make while they are in the account. And only after you startwithdrawing the money in retirement -- or after age 59 1/2 to avoid earlywithdrawal penalties -- do you pay taxes on your gains at your ordinaryincome-tax rate at the time you withdraw the money. · In order to be eligibleto contribute to either, you must have received taxable compensation (e.g.self-employment wages, salaries, fees, tips, bonuses, commissions, taxablealimony). · Unlike the Roth IRA,there are no income limits that prevent you from being eligible to contributethe full allowable amount to either account. · On the other hand, there is anage cutoff: Neither allow contributions to the account after you reach the ageof 70 1/2, which is also the age at which Uncle Sam requires people to startmaking withdrawals from both types of IRAs. RA, you must designate them as nondeductible by fillingout Form 8606 and filing it with your taxreturn. · Years later, when it'stime to start shamelessly spending down your kids' inheritance, you're going tohave to account for which withdrawals come from deductible contributions andearnings and which come from the nondeductible money you contributed to youraccount. Even if you keep the contributions in separate accounts, the IRStreats all of your traditional IRA assets as a single IRA when you start takingwithdrawals. There's also something in the rules about having to followproportionate allocation guidelines and some other stuff, the details of whichare explained by the IRS in Publication 590 -- a breezy beach read, forsure.
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