{"id":1027,"date":"2021-11-03T00:00:00","date_gmt":"2021-11-03T00:00:00","guid":{"rendered":"https:\/\/aacyf.org\/%e5%9c%8b%e7%a8%85%e5%b1%80%e7%a8%85%e5%8b%99%e4%b8%bb%e9%a1%8c%ef%bc%9a%e5%be%9e%e9%80%80%e4%bc%91%e8%a8%88%e5%8a%83%e8%80%8c%e9%9d%9eira%e5%80%8b%e4%ba%ba%e9%80%80%e4%bc%91%e9%87%91%e5%b8%b3\/"},"modified":"2021-11-03T00:00:00","modified_gmt":"2021-11-03T00:00:00","slug":"%e5%9c%8b%e7%a8%85%e5%b1%80%e7%a8%85%e5%8b%99%e4%b8%bb%e9%a1%8c%ef%bc%9a%e5%be%9e%e9%80%80%e4%bc%91%e8%a8%88%e5%8a%83%e8%80%8c%e9%9d%9eira%e5%80%8b%e4%ba%ba%e9%80%80%e4%bc%91%e9%87%91%e5%b8%b3","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=1027","title":{"rendered":"\u570b\u7a05\u5c40\u7a05\u52d9\u4e3b\u984c\uff1a\u5f9e\u9000\u4f11\u8a08\u5283\u800c\u975eIRA\u500b\u4eba\u9000\u4f11\u91d1\u5e33\u6236\u63d0\u65e9\u53d6\u6b3e\u7684\u53e6\u52a0\u7a05\u91d1"},"content":{"rendered":"<p style=\"font-weight: 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data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/help\/ita\/do-i-need-to-report-the-transfer-or-rollover-of-an-ira-or-retirement-plan-on-my-tax-return&amp;source=gmail&amp;ust=1636042633082000&amp;usg=AFQjCNGEv-yWJ0LWLRzo9Iu9cn3KkXL0OQ\">\u6211\u662f\u5426\u9700\u8981\u5728\u7a05\u8868\u7533\u5831IRA\u6216\u9000\u4f11\u8a08\u5283\u7684\u8f49\u5e33\u6216\u8f49\u5b58\uff1f(\u82f1\u6587)<\/a>\u3002<\/p>\n<p style=\"font-weight: 400;\">\u9019\u980510\uff05\u7684\u9644\u52a0\u7a05\u6709\u67d0\u4e9b\u4f8b\u5916\u7684\u60c5\u6cc1\u3002\u4ee5\u4e0b6\u9805\u4f8b\u5916\u60c5\u6cc1\u9069\u7528\u65bc\u4f86\u81ea\u4efb\u4f55\u7b26\u5408\u689d\u4ef6\u7684\u9000\u4f11\u8a08\u5283\u7684\u5206\u914d\u6b3e\uff1a<\/p>\n<ul style=\"font-weight: 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href=\"https:\/\/www.irs.gov\/zh-hant\/taxtopics\/tc502\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/zh-hant\/taxtopics\/tc502&amp;source=gmail&amp;ust=1636042633082000&amp;usg=AFQjCNG5e8oUVzAxfH1AeZERmEHcs3TrZQ\">\u4e3b\u984c\u00a0502<\/a>\u3002<\/li>\n<li>\u5206\u767c\u6b3e\u7684\u7522\u751f\u662f\u7531\u65bc\u570b\u7a05\u5c40\u6839\u64da\u7b2c6331\u689d\u6b3e\u5c0d\u8a72\u8a08\u5283\u5fb5\u7a05\u3002<\/li>\n<li>\u7b26\u5408\u689d\u4ef6\u7684\u9810\u5099\u5f79\u4eba\u54e1\u7684\u5206\u914d\u6b3e\u3002\u901a\u5e38\uff0c\u9019\u4e9b\u500b\u4eba\u7684\u5206\u914d\u6b3e\u662f\u7d66\u4e88\u57282001\u5e749\u670811\u65e5\u4ee5\u5f8c\u548c\u88ab\u5fb5\u53ec\u81f3\u5c11180\u5929\u7684\u4eba\u54e1\u3002<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">\u4ee5\u4e0b\u66f4\u591a\u7684\u4f8b\u5916\u53ea\u9069\u7528\u65bc\u5206\u914d\u6b3e\u662f\u4f86\u81ea\u4e00\u500bIRA\u4ee5\u5916\u7b26\u5408\u689d\u4ef6\u7684\u9000\u4f11\u8a08\u5283\uff1a<\/p>\n<ol style=\"font-weight: 400;\">\n<li>\u5206\u767c\u5206\u914d\u6b3e\u662f\u5728\u60a8\u96e2\u958b\u96c7\u4e3b\u7684\u5de5\u4f5c\u5d17\u4f4d\u4ee5\u5f8c\uff0c\u5982\u679c\u96e2\u8077\u767c\u751f\u5728\u60a8\u5e74\u6eff\u6216\u8d85\u904e55\u6b72\u6642\uff0c\u6216\u8005\u5206\u914d\u6b3e\u7684\u5206\u767c\u4f86\u81ea\u4e00\u500b\u7b26\u5408\u689d\u4ef6\u7684\u653f\u5e9c\u754c\u5b9a\u7684\u798f\u5229\u8a08\u5283\u800c\u5982\u679c\u60a8\u662f\u4e00\u500b\u7b26\u5408\u689d\u4ef6\u7684\u516c\u5171\u5b89\u5168\u96c7\u54e1\uff08\u806f\u90a6,\u00a0\u5dde\u6216\u5730\u65b9\u653f\u5e9c\uff09,\u00a0\u4e26\u5728\u60a8\u6eff50\u6b72\u7576\u5e74\u6216\u66f4\u665a\u624d\u96e2\u958b\u7684\u5206\u914d\u6b3e\u7684\u5206\u767c\u4f86\u81ea\u4e00\u500b\u7b26\u5408\u689d\u4ef6\u7684\u653f\u5e9c\u798f\u5229\u8a08\u5283,\u00a0\u6b64\u798f\u5229\u8a08\u5283\u754c\u5b9a\u65bc\u7f8e\u570b\u7a05\u52d9\u6cd5\u7b2c414 (d)\u00a0\u6b3e\u3002<\/li>\n<li>\u5728\u4e00\u9805\u7b26\u5408\u689d\u4ef6\u7684\u5bb6\u5ead\u95dc\u4fc2\u8b49\u660e\u4e0b\uff0c\u5206\u914d\u6b3e\u652f\u4ed8\u7d66\u53e6\u4e00\u500b\u4eba\uff0c\u4ee5\u53ca<\/li>\n<li>\u5206\u914d\u662f\u4f86\u81ea\u54e1\u5de5\u6301\u80a1\u8a08\u5283\u7684\u80a1\u606f\u3002<\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">\u53c3\u95b1<a href=\"https:\/\/www.irs.gov\/zh-hant\/taxtopics\/tc557\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/zh-hant\/taxtopics\/tc557&amp;source=gmail&amp;ust=1636042633083000&amp;usg=AFQjCNElvHb89ybajqhyWtGh66cORiPEug\">\u4e3b\u984c\u00a0557<\/a>\u6709\u95dc\u5f9eIRA\u63d0\u65e9\u9818\u53d6\u5206\u914d\u6b3e\u7a05\u91d1\u7684\u8cc7\u8a0a\u3002\u66f4\u591a\u8cc7\u8a0a\u53c3\u95b1<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-575\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/forms-pubs\/about-publication-575&amp;source=gmail&amp;ust=1636042633083000&amp;usg=AFQjCNGrQvS3AyPOvGAzJEN2zBZOVyZFUw\">575\u865f\u520a\u7269\u3010\u9000\u4f11\u91d1\u548c\u5e74\u91d1\u6536\u5165\u3011(\u82f1\u6587)<\/a>\u4ee5\u53ca\u00a0<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-590-b\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/forms-pubs\/about-publication-590-b&amp;source=gmail&amp;ust=1636042633083000&amp;usg=AFQjCNHfjaREn-JIMZJnnbjRGtuk0kT2kQ\">590-B\u865f\u520a\u7269\u3010\u500b\u4eba\u9000\u4f11\u5b89\u6392(IRA)\u3011(\u82f1\u6587)<\/a>\u3002<\/p>\n<p style=\"font-weight: 400;\">\u5c0d\u65bc\u53d7\u00a0COVID-19\u00a0\u5f71\u97ff\u7684\u5f9e\u9000\u4f11\u8a08\u5283\u4e2d\u7372\u53d6\u767c\u914d\u91d1\u6216\u8cb8\u6b3e\u7684\u7d0d\u7a05\u4eba\u7684\u5bec\u6e1b,\u00a0\u8acb\u53c3\u95b1\u00a0<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-20-50.pdf\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/pub\/irs-drop\/n-20-50.pdf&amp;source=gmail&amp;ust=1636042633083000&amp;usg=AFQjCNFwIig5modzdHNNxV9Ymyu2ByZr9A\">2020-50\u00a0\u901a\u77e5(\u82f1\u6587)<\/a>\u00a0PDF\u00a0\u548c\u00a0<a href=\"https:\/\/www.irs.gov\/newsroom\/relief-for-taxpayers-affected-by-covid-19-who-take-distributions-or-loans-from-retirement-plans\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.irs.gov\/newsroom\/relief-for-taxpayers-affected-by-covid-19-who-take-distributions-or-loans-from-retirement-plans&amp;source=gmail&amp;ust=1636042633083000&amp;usg=AFQjCNF-mXO2iWXV9wqDkIGEsHOZUBNV0w\">IR-2020-124 (\u82f1\u6587)<\/a>\u3002<\/p>\n<h2>\u5831\u544a10%\u00a0\u9644\u52a0\u7a0e<\/h2>\n<p style=\"font-weight: 400;\">\u57281040\u8868\u526f\u88684\u3010\u5176\u4ed6\u7a0e\u3011\u9644\u5728\u60a8\u7684<a 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