華爾街日報關於稅的文章，Backdoor Roth IRA

今天華爾街日報的文章提到backdoor Roth IRA conversion，以前投壇也有關於這個話題的討論，因為1986年的pro-rata rule, 所有稅前的IRA賬號和稅後的錢需要按比例分配，這樣轉稅後的錢去Roth IRA就很麻煩，大家都是怎麽樣操作的？能不能一次性把Rollover IRA裏麵的錢轉入Roth IRA, 然後當年交稅？下麵是摘選自WSJ “I WILL be cautious when doing backdoor Roth IRAs

Backdoor Roth IRAs are a clever way for savers to make indirect contributions to Roth IRAs if they earn too much to make direct contributions. IRA contributions can be either $7,000 or $8,000 for 2024, depending on age, and they can be made until April 15, 2025.

But savers doing backdoor Roths should be aware of a potential pitfall: There could be surprise tax bills and complex record-keeping if the saver also has traditional IRAs holding pretax dollars that were deducted going in—as many do.

Say that someone has $100,000 of pretax funds in a traditional IRA and adds $7,000 of after-tax dollars to another IRA this year in order to do a backdoor conversion of it. He can’t, because the rules force him to allocate the $7,000 proportionately between all his pretax and after-tax IRA funds.

As a result, only about $455 of the after-tax funds will go to the Roth IRA. The other $6,545 will be a taxable IRA withdrawal—not what this saver wanted.

In addition, future withdrawals from this saver’s traditional IRAs must also be prorated between pretax and after-tax funds to avoid overpaying taxes.

Backdoor Roth IRA conversions work best for savers who don’t have IRAs holding after-tax funds. In that case, an after-tax contribution can often be rolled into the Roth IRA with little or no tax due.“
 

所有跟帖： 

• 上班的人的IRA一般都是401k rollover的吧， -CatcherInTheRye- ♂ (317 bytes) () 12/27/2024 postreply 09:28:57

• 如果公司允許的話，可以after-tax 401K直接轉入Roth IRA, 這就是mega backdoor Roth IRA -散發弄扁舟- ♂ (0 bytes) () 12/27/2024 postreply 09:46:00

• 如已經是after-tax 401K，做mega backdoor Roth IRA還要交當年的稅嗎？還是隻交增值部分？ -red_flower- ♀ (0 bytes) () 12/27/2024 postreply 10:04:37

• 不交，永遠不交了。 -CatcherInTheRye- ♂ (0 bytes) () 12/27/2024 postreply 10:18:28

• 好好好 -red_flower- ♀ (0 bytes) () 12/27/2024 postreply 11:51:20

• 這個還轉幹啥？ -bobpainting- ♀ (0 bytes) () 12/27/2024 postreply 12:57:16

• 對，讓搞mega的公司實在是太好了。憑空給員工一生至少六位數的福利。 -CatcherInTheRye- ♂ (0 bytes) () 12/27/2024 postreply 10:05:38

• Backdoor Roth IRA， 有兩條平行線，一個是IRS的每年7000-8000， 一個是公司提高after t -螺絲螺帽- ♀ (326 bytes) () 12/27/2024 postreply 09:54:48

• 是，我說的就是第一條這壇裏基本沒人能存那七八千 -CatcherInTheRye- ♂ (149 bytes) () 12/27/2024 postreply 10:09:34

• 隻要沒有另外的traditional IRA，都可以搞這個， -雲崖水暖- ♂ (169 bytes) () 12/27/2024 postreply 10:25:54

• 其實我的問題是有其他稅前IRA賬號，並且裏麵有資金，這就造成pro-rata問題了 -散發弄扁舟- ♂ (0 bytes) () 12/27/2024 postreply 10:28:00

• 稅前IRA賬號，並且裏麵有資金, 你可以一次性轉到roth， 將IRA清空， 再做roth就沒pro-rate問題 -螺絲螺帽- ♀ (148 bytes) () 12/27/2024 postreply 10:44:29

• 謝謝解釋。 -散發弄扁舟- ♂ (0 bytes) () 12/27/2024 postreply 11:19:00

• 是的。 但是絕大部分上班老中收入都過了能存7k/8k IRA的limit了。 -CatcherInTheRye- ♂ (212 bytes) () 12/27/2024 postreply 10:31:52

• 401k轉出來的存在rollover IRA裏麵，不在traditional IRA裏麵。會有問題嗎？ -sunflower17- ♀ (0 bytes) () 12/27/2024 postreply 10:51:00

• 不對吧，這7k/8k是沒有收入限製的。就叫nondeductible contribution, chatGPT: -雲崖水暖- ♂ (486 bytes) () 12/27/2024 postreply 10:59:39

• 你這是對的。但是， non-deductible的話就別放IRA了。放一般賬戶就是了 -CatcherInTheRye- ♂ (0 bytes) () 12/27/2024 postreply 11:54:07

• 放IRA, 是為了轉Roth啊！ -雲崖水暖- ♂ (0 bytes) () 12/27/2024 postreply 12:47:36

• 有rollover IRA（401k轉出來的）的受影響嗎？ -sunflower17- ♀ (0 bytes) () 12/27/2024 postreply 10:49:00

• 隻要rollover裏麵有稅前的資金，就有pro-rata問題 -散發弄扁舟- ♂ (0 bytes) () 12/27/2024 postreply 11:20:00

• 如果沒有rollover， pretax 在Pre tax account, 隻把after tax的covert to -bayuquan- ♀ (66 bytes) () 12/27/2024 postreply 19:29:52

• 不懂為什麽稅前的IRA 帳戶裏要放稅後Roth IRA 的錢. 你另開一個帳戶不得了. 你開一百個一樣的帳戶也沒人管呀 -juliapost- ♀ (0 bytes) () 12/27/2024 postreply 12:14:00

• pro-rata rule應該是用在所有稅前IRA賬號的資金，隻要某個IRA有稅前的錢就有影響 -散發弄扁舟- ♂ (0 bytes) () 12/27/2024 postreply 12:55:00

• 我到現在也死活不明白 為什麽不另開帳戶 非要prorate happen -juliapost- ♀ (0 bytes) () 12/27/2024 postreply 12:17:00

• 假定有人換工作，401k會轉到rollover IRA賬號 -散發弄扁舟- ♂ (0 bytes) () 12/27/2024 postreply 12:54:00

• 另開多少個賬戶也沒用。IRS隻關心錢的總數，不關心每個賬戶裏各有多少錢 -未知- ♂ (97 bytes) () 12/27/2024 postreply 17:05:45