{"id":1064,"date":"2021-12-08T00:00:00","date_gmt":"2021-12-08T00:00:00","guid":{"rendered":"https:\/\/aacyf.org\/%e5%a4%a7%e5%a4%9a%e6%95%b0%e9%80%80%e4%bc%91%e4%ba%ba%e5%91%98%e5%bf%85%e9%a1%bb%e5%9c%a8-12-%e6%9c%88-31-%e6%97%a5%e4%b9%8b%e5%89%8d%e9%a2%86%e5%8f%96%e8%a7%84%e5%ae%9a%e6%9c%80%e4%bd%8e%e6%8f%90\/"},"modified":"2021-12-08T00:00:00","modified_gmt":"2021-12-08T00:00:00","slug":"%e5%a4%a7%e5%a4%9a%e6%95%b0%e9%80%80%e4%bc%91%e4%ba%ba%e5%91%98%e5%bf%85%e9%a1%bb%e5%9c%a8-12-%e6%9c%88-31-%e6%97%a5%e4%b9%8b%e5%89%8d%e9%a2%86%e5%8f%96%e8%a7%84%e5%ae%9a%e6%9c%80%e4%bd%8e%e6%8f%90","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=1064","title":{"rendered":"\u5927\u591a\u6570\u9000\u4f11\u4eba\u5458\u5fc5\u987b\u5728 12 \u6708 31 \u65e5\u4e4b\u524d\u9886\u53d6\u89c4\u5b9a\u6700\u4f4e\u63d0\u9886\u989d"},"content":{"rendered":"<p>IR-2021-245\uff0c2021 \u5e74 12 \u6708 8 \u65e5<\/p>\n<p>&nbsp;<\/p>\n<p>\u534e\u5e9c \u2014 \u7f8e\u56fd\u56fd\u7a0e\u5c40\u4eca\u5929\u63d0\u9192\u9000\u4f11\u8ba1\u5212\u53c2\u4e0e\u8005\u548c\u4e2a\u4eba\u9000\u4f11\u91d1\u5e10\u6237\u6240\u6709\u8005\uff0c\u901a\u5e38\u5fc5\u987b\u5728 12 \u6708 31 \u65e5\u4e4b\u524d\u9886\u53d6<a href=\"https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-required-minimum-distributions-rmds\">\u89c4\u5b9a\u6700\u4f4e\u63d0\u9886\u989d\uff08\u82f1\u6587\uff09<\/a>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u89c4\u5b9a\u6700\u4f4e\u63d0\u9886\u989d (RMD) \u901a\u5e38\u662f\u6307\u9000\u4f11\u8ba1\u5212\u8d26\u6237\u6240\u6709\u8005\uff0c\u4ece\u4ed6\u4eec\u5e74\u6ee1 72 \u5c81\u7684\u90a3\u4e00\u5e74\u5f00\u59cb\uff0c\u6bcf\u5e74\u5fc5\u987b\u63d0\u53d6\u7684\u6700\u4f4e\u91d1\u989d\uff0c\u5982\u679c\u9000\u4f11\u65f6\u95f4\u665a\u4e8e72\u5c81\uff0c\u5219\u662f\u4ed6\u4eec\u9000\u4f11\u7684\u90a3\u4e00\u5e74\u5f00\u59cb\u5fc5\u987b\u63d0\u53d6\u3002\u4f46\u662f\uff0c\u5982\u679c\u9000\u4f11\u8ba1\u5212\u5e10\u6237\u662f IRA \u3001\u6216\u5e10\u6237\u6301\u6709\u8005\u5728\u8be5\u9000\u4f11\u8ba1\u5212\u53d1\u8d77\u4f01\u4e1a\u5360\u6709 5% \u4ee5\u4e0a\u80a1\u4efd\uff0c\u5219 RMD \u5fc5\u987b\u5728\u5e10\u6237\u6301\u6709\u4eba\u5e74\u6ee172 \u5c81\u540e\u5f00\u59cb\uff0c\u65e0\u8bba\u4ed6\u4eec\u5f53\u65f6\u662f\u5426\u8fd8\u5728\u5de5\u4f5c\u3002\u672a\u53ca\u65f6\u4ece\u8d26\u6237\u4e2d\u63d0\u53d6\u7684 RMD \u91d1\u989d\uff0c\u53ef\u80fd\u4f1a\u906d\u53d7\u7f5a\u6b3e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5728 2019 \u5e74\u5e74\u6ee170 \u00bd \u5c81\uff0870 \u5c81\u751f\u65e5\u4e3a 2019 \u5e74 6 \u6708 30 \u65e5\u6216\u66f4\u65e9\uff09\u7684\u4e2a\u4eba\u6ca1\u6709 2020 \u5e74\u5230\u671f\u7684 RMD\uff0c\u4f46\u5fc5\u987b\u5728 2021 \u5e74 12 \u6708 31 \u65e5\u4e4b\u524d\u9886\u53d6\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5230 2021 \u5e74\u5e74\u6ee1 72 \u5c81\uff08\u4e14\u5176 70 \u5c81\u751f\u65e5\u662f 2019 \u5e74 7 \u6708 1 \u65e5\u6216\u4e4b\u540e\uff09\u7684\u4e2a\u4eba\u5c06\u5728 2022 \u5e74 4 \u6708 1 \u65e5\u4e4b\u524d\u9886\u53d6\u9996\u4efd RMD\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6240\u9700\u7684\u5206\u914d\u89c4\u5219\u9002\u7528\u4e8e\uff1a<\/p>\n<ul>\n<li>\u4f20\u7edf\u4e2a\u4eba\u9000\u4f11\u5b89\u6392 (IRA) \u7684\u6240\u6709\u8005<\/li>\n<li>\u4f20\u7edf\u7b80\u5316\u5458\u5de5\u517b\u8001\u91d1 (SEP) IRA \u7684\u6240\u6709\u8005<\/li>\n<li>\u5458\u5de5\u50a8\u84c4\u6fc0\u52b1\u5339\u914d\u8ba1\u5212 (SIMPLE) IRA \u7684\u6240\u6709\u8005<\/li>\n<li>\u5404\u79cd\u5de5\u4f5c\u573a\u6240\u9000\u4f11\u8ba1\u5212\u7684\u53c2\u4e0e\u8005\uff0c\u5305\u62ec 401(k)\u3001Roth 401(k)\u3001403(b) \u548c 457(b) \u8ba1\u5212<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.irs.gov\/retirement-plans\/roth-iras\">\u7f57\u65af IRA\uff08\u82f1\u6587\uff09<\/a> \u4e0d\u9700\u8981\u5728\u539f\u59cb\u6301\u6709\u8005\u5728\u4e16\u65f6\u8fdb\u884c\u5206\u914d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>IRA \u53d7\u6258\u4eba\u6216\u8ba1\u5212\u7ba1\u7406\u5458\u5fc5\u987b\u5411 IRA \u6240\u6709\u8005\u62a5\u544a RMD \u7684\u91d1\u989d\u3002 IRA \u6240\u6709\u8005\u6216\u53d7\u6258\u4eba\u5fc5\u987b\u5355\u72ec\u8ba1\u7b97\u6bcf\u4e2a IRA \u62e5\u6709\u7684 RMD\u3002\u4f46\u662f\uff0c\u4ed6\u4eec\u53ef\u4ee5\u9009\u62e9\u4ece\u4e00\u4e2a\u6216\u591a\u4e2a IRA \u4e2d\u63d0\u53d6\u603b\u91d1\u989d\u3002\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u5de5\u4f5c\u573a\u6240\u9000\u4f11\u8ba1\u5212\u6240\u9700\u7684 RMD \u5fc5\u987b\u4ece\u6bcf\u4e2a\u8ba1\u5212\u5206\u5f00\u9886\u53d6\u3002\u4e0d\u8fdb\u884c\u89c4\u5b9a\u7684\u63d0\u53d6\uff0c\u6216\u63d0\u53d6\u7684\u91d1\u989d\u4e0d\u8db3\uff0c\u53ef\u80fd\u4f1a\u5bfc\u81f4\u672a\u9886\u53d6\u7684\u91d1\u989d\u88ab\u5f81\u6536 50% \u7684\u6d88\u8d39\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>RMD \u57fa\u4e8e\u7eb3\u7a0e\u4eba\u7684\u9884\u671f\u5bff\u547d\u548c\u4ed6\u4eec\u7684\u8d26\u6237\u4f59\u989d\u3002\u901a\u5e38\uff0c\u53d7\u6258\u4eba\u4f1a\u4f7f\u7528<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-5498\">\u8868\u683c 5498\u300aIRA \u4f9b\u6b3e\u4fe1\u606f\u300b\uff08\u82f1\u6587\uff09<\/a>\u5411\u6536\u6b3e\u4eba\u62a5\u544a RMD\u3002\u5bf9\u4e8e\u5927\u591a\u6570\u7eb3\u7a0e\u4eba\u800c\u8a00\uff0c\u7528\u4e8e\u8ba1\u7b97 RMD \u7684\u9884\u671f\u5bff\u547d\u57fa\u4e8e <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-590-b\">\u51fa\u7248\u7269590-B\u300a\u4e2a\u4eba\u9000\u4f11\u91d1\u8ba1\u5212\uff08IRA\uff09\u63d0\u9886\u989d\u300b\uff08\u82f1\u6587\uff09<\/a>\u4e2d\u7684\u7edf\u4e00\u5bff\u547d\u8868 III\u3002\u4e2a\u4eba\u53ef\u4ee5\u4f7f\u7528 IRS.gov \u4e0a\u7684<a href=\"https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/required-minimum-distribution-worksheets\">\u5728\u7ebf\u5de5\u4f5c\u8868<\/a>\u6765\u8ba1\u7b97 RMD\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>2020 \u5e74\u7684 RMD<\/strong><\/p>\n<p>IRA \u6301\u6709\u4eba\u6216\u53d7\u76ca\u4eba\u5982\u679c\u5728 2020 \u5e74\u6536\u5230 RMD \uff0c\u53ef\u4ee5\u9009\u62e9\u5c06\u5176\u9000\u56de\u5230\u4ed6\u4eec\u7684\u5e10\u6237\u6216\u5176\u4ed6\u7b26\u5408\u6761\u4ef6\u7684\u8ba1\u5212\uff0c\u4ee5\u907f\u514d\u4e3a\u8be5\u5206\u914d\u7f34\u7a0e\u3002\u7b26\u5408\u51a0\u72b6\u75c5\u6bd2\u76f8\u5173\u5206\u914d\u6761\u4ef6\u7684 2020 RMD \u53ef\u4ee5\u5728 3 \u5e74\u5185\u507f\u8fd8\uff0c\u6216\u8005\u5c06\u5206\u914d\u7684\u5e94\u7f34\u7a0e\u6b3e\u5206\u644a\u5230 3 \u5e74\u3002 2020 \u5e74\u4ece\u7ee7\u627f\u7684 IRA \u4e2d\u63d0\u53d6\u7684\u6b3e\u9879\u65e0\u6cd5\u507f\u8fd8\u7ed9\u7ee7\u627f\u7684 IRA\uff0c\u4f46\u53ef\u80fd\u4f1a\u5206\u644a\u4e09\u5e74\u4ee5\u7eb3\u5165\u6536\u5165\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u56fd\u7a0e\u5c40\u5728\u7ebf\u5de5\u5177\u548c\u51fa\u7248\u7269\u53ef\u4ee5\u63d0\u4f9b\u5e2e\u52a9<\/strong><\/p>\n<p>\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u5728 <a href=\"https:\/\/www.irs.gov\/\">IRS.gov<\/a> \u4e0a\u627e\u5230<a href=\"https:\/\/www.irs.gov\/retirement-plans\/retirement-plans-faqs-regarding-required-minimum-distributions\">\u5e38\u89c1\u95ee\u9898<\/a>\u3001\u8868\u683c\u548c\u8bf4\u660e\u4ee5\u53ca\u6613\u4e8e\u4f7f\u7528\u7684\u5de5\u5177\u3002<\/p>\n<ul>\n<li><a href=\"https:\/\/www.irs.gov\/retirement-plans\/retirement-plans-faqs-regarding-required-minimum-distributions\">\u89c4\u5b9a\u6700\u4f4e\u63d0\u9886\u989d\u5e38\u89c1\u95ee\u9898\u7684\u89e3\u7b54\uff08\u82f1\u6587\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/retirement-plans\/individual-retirement-arrangements-iras\">\u4e2a\u4eba\u9000\u4f11\u8ba1\u5212 (IRA)\uff08\u82f1\u6587\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/newsroom\/coronavirus-relief-for-retirement-plans-and-iras#collapseCollapsible1600782435464\">\u65b0\u51a0\u75ab\u60c5\u76f8\u5173\u5bf9\u9000\u4f11\u8ba1\u5212\u548c\u4e2a\u4eba\u9000\u4f11\u91d1\u5e10\u6237 (IRA)\u7684\u5bbd\u51cf\uff08\u82f1\u6587\uff09<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IR-2021-245\uff0c2021 \u5e74 12&#46;&#46;&#46;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-1064","post","type-post","status-publish","format-standard","hentry","category-8"],"_links":{"self":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/1064","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1064"}],"version-history":[{"count":0,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/1064\/revisions"}],"wp:attachment":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}