{"id":11884,"date":"2023-10-05T15:40:00","date_gmt":"2023-10-05T15:40:00","guid":{"rendered":"https:\/\/aacyf.org\/?p=11884"},"modified":"2023-10-05T22:41:52","modified_gmt":"2023-10-05T22:41:52","slug":"%e4%b8%aa%e4%ba%ba%e9%80%80%e4%bc%91%e8%b4%a6%e6%88%b7%e5%8f%af%e6%88%90%e4%b8%ba%e9%80%80%e4%bc%91%e8%a7%84%e5%88%92%e7%9a%84%e9%87%8d%e8%a6%81%e5%b7%a5%e5%85%b7","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=11884","title":{"rendered":"\u4e2a\u4eba\u9000\u4f11\u8d26\u6237\u53ef\u6210\u4e3a\u9000\u4f11\u89c4\u5212\u7684\u91cd\u8981\u5de5\u5177"},"content":{"rendered":"\n<p>\u56fd\u7a0e\u5c40\u7a0e\u52a1\u63d0\u793a 2023-116<\/p>\n\n\n\n<p>\u5f00\u59cb\u4e3a\u9000\u4f11\u505a\u89c4\u5212\uff0c\u6c38\u8fdc\u4e0d\u5acc\u65e9\u3002\u4e2a\u4eba\u9000\u4f11\u8d26\u6237\uff08IRA\uff09\u4e3a\u4eba\u4eec\u6295\u8d44\u63d0\u4f9b\u7a0e\u6536\u4f18\u60e0\uff0c\u4ece\u800c\u5728\u9000\u4f11\u65f6\u63d0\u4f9b\u8d22\u52a1\u4fdd\u969c\u3002\u8fd9\u4e9b\u8d26\u6237\u53ef\u4ee5\u662f\u8ddf\u94f6\u884c\u6216\u5176\u5b83\u91d1\u878d\u673a\u6784\u3001\u4eba\u5bff\u4fdd\u9669\u516c\u53f8\u3001\u5171\u540c\u57fa\u91d1\u6216\u80a1\u7968\u7ecf\u7eaa\u4eba\u5f00\u8bbe\u3002<\/p>\n\n\n\n<p>\u4f20\u7edf IRA \u662f\u6700\u5e38\u89c1\u7684\u4e2a\u4eba\u9000\u4f11\u8d26\u6237\u7c7b\u578b\u3002 IRA \u8ba9\u6536\u76ca\u589e\u957f\u5ef6\u7a0e\u3002\u4e2a\u4eba\u53ea\u6709\u5728\u63d0\u6b3e\u65f6\u624d\u4e3a\u6295\u8d44\u6536\u76ca\u7eb3\u7a0e\u3002\u50a8\u6237\u53ef\u5728\u4e2a\u4eba\u8054\u90a6\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e0a<a href=\"https:\/\/www.irs.gov\/retirement-plans\/ira-deduction-limits\">\u7533\u8bf7\u6263\u9664\uff08\u82f1\u6587\uff09<\/a>\u5411 IRA \u4f9b\u6b3e\u7684\u91d1\u989d\u3002<\/p>\n\n\n\n<p><strong>\u6295\u8d44\u4f20\u7edf<\/strong><strong>IRA\u4e4b\u524d\u8981\u8003\u8651\u7684\u4e8b\u9879<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.irs.gov\/zh-hans\/retirement-plans\/traditional-iras\">\u4f20\u7edfIRA<\/a>\u662f\u4e00\u79cd\u7a0e\u6536\u4f18\u60e0\u7684\u4e2a\u4eba\u50a8\u84c4\u8ba1\u5212\uff0c\u5176\u4f9b\u6b3e\u6216\u53ef\u6263\u7a0e\u3002<\/li>\n\n\n\n<li>\u4e00\u822c\u6765\u8bf4\uff0c\u4f20\u7edfIRA \u4e2d\u7684\u8d44\u91d1\u5728\u63d0\u53d6\u4e4b\u524d\u65e0\u9700\u7eb3\u7a0e\u3002<\/li>\n\n\n\n<li>\u5e74\u5ea6<a href=\"https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-ira-contribution-limits\">\u4f9b\u6b3e\u9650\u989d\uff08\u82f1\u6587\uff09<\/a>\u53d6\u51b3\u4e8e\u4e2a\u4eba\u7684\u5e74\u9f84\u548cIRA \u7c7b\u578b\u3002<\/li>\n\n\n\n<li>\u5728\u8ba1\u5212\u4f55\u65f6\u4ece IRA \u4e2d\u53d6\u6b3e\u65f6\uff0c\u7eb3\u7a0e\u4eba\u5e94\u8be5\u77e5\u9053\uff1a<ul><li>\u5982\u679c\u4ed6\u4eec\u5728 59.5 \u5c81\u4e4b\u524d\u53d6\u6b3e\uff0c\u53ef\u80fd\u4f1a\u9762\u4e34 10% \u7684\u7f5a\u6b3e\u548c\u7a0e\u5355\uff0c\u9664\u975e\u4ed6\u4eec<a href=\"https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-tax-on-early-distributions\">\u7b26\u5408\u4f8b\u5916\u8d44\u683c\uff08\u82f1\u6587\uff09<\/a>\u3002<\/li><\/ul><ul><li>\u901a\u5e38\uff0c\u4ed6\u4eec\u5fc5\u987b\u5728\u5e74\u6ee1 73 \u5c81\u65f6\u5f00\u59cb\u4ece IRA \u4e2d<a href=\"https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-required-minimum-distributions-rmds\">\u53d6\u6b3e\uff08\u82f1\u6587\uff09<\/a>\uff08\u5982\u679c\u4ed6\u4eec\u5728 2022 \u5e74\u5e74\u6ee1 72 \u5c81\uff0c\u5219\u4e3a 72 \u5c81\uff09\u3002\u5bf9\u4e8e 2019 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href=\"https:\/\/www.irs.gov\/publications\/p590b\">\u5408\u683c\u7684\u5206\u914d\uff08\u82f1\u6587\uff09<\/a>\u662f\u514d\u7a0e\u7684\u3002<\/li>\n\n\n\n<li>\u7f57\u65afIRA \u5728\u6240\u6709\u8005\u53bb\u4e16\u4e4b\u524d\u4e0d\u9700\u8981\u63d0\u6b3e\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>\u5176\u5b83\u7c7b\u578b\u7684<\/strong><strong> IRA<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7b80\u5316\u5458\u5de5\u517b\u8001\u91d1\uff08<\/strong><strong>SEP\uff09<\/strong>\uff1a<a href=\"https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/simplified-employee-pension-plan-sep\">SEP IRA\uff08\u82f1\u6587\uff09<\/a>\u7531\u96c7\u4e3b\u8bbe\u7acb\u3002\u96c7\u4e3b\u76f4\u63a5\u5411\u4e3a\u6bcf\u4f4d\u96c7\u5458\u5f00\u8bbe\u7684IRA\u4f9b\u6b3e\u3002<\/li>\n\n\n\n<li><strong>\u5458\u5de5\u50a8\u84c4\u6fc0\u52b1\u5339\u914d\u8ba1\u5212\uff08<\/strong><strong>SIMPLE\uff09<\/strong>\uff1a<a href=\"https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/simple-ira-plan\">SIMPLE IRA\uff08\u82f1\u6587\uff09<\/a>\u5141\u8bb8\u96c7\u4e3b\u548c\u5458\u5de5\u5411\u4e3a\u6bcf\u4f4d\u5458\u5de5\u5f00\u8bbe\u7684IRA\u4f9b\u6b3e\u3002\u5b83\u9002\u5408\u76ee\u524d\u6ca1\u6709\u8d5e\u52a9\u9000\u4f11\u8ba1\u5212\u7684\u5c0f\u578b\u96c7\u4e3b\u7684\u542f\u52a8\u9000\u4f11\u50a8\u84c4\u8ba1\u5212\u3002<\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/payroll-deduction-ira\"><strong>\u5de5\u8d44\u6263\u9664<\/strong><strong>IRA\uff08\u82f1\u6587\uff09<\/strong><\/a>\uff1a\u5458\u5de5\u8ddf\u91d1\u878d\u673a\u6784\u5f00\u8bbe\u4e00\u4e2a\u4f20\u7edfIRA \u6216\u7f57\u65af IRA\uff0c\u5e76\u6388\u6743\u4e0e\u5176\u96c7\u4e3b\u7b7e\u8ba2\u5de5\u8d44\u6263\u9664\u534f\u8bae\u3002<\/li>\n\n\n\n<li><strong>\u8f6c\u5b58<\/strong><strong>IRA<\/strong> \uff1aIRA \u6240\u6709\u8005\u4ece\u5176\u9000\u4f11\u8ba1\u5212\u4e2d\u6536\u5230\u4ed8\u6b3e\uff0c\u5e76\u572860 \u5929\u5185<a href=\"https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/rollovers-of-retirement-plan-and-ira-distributions\">\u5c06\u5176\u5b58\u5165IRA\uff08\u82f1\u6587\uff09<\/a>\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>\u66f4\u591a\u4fe1\u606f<\/strong>\uff1a<\/p>\n\n\n\n<p><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-590-a\">\u51fa\u7248\u7269 590-A\uff0c\u4e2a\u4eba\u9000\u4f11\u8ba1\u5212\u7684\u4f9b\u6b3e\uff08\u82f1\u6587\uff09<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-590-b\">\u51fa\u7248\u7269 590-B\uff0c\u4e2a\u4eba\u9000\u4f11\u8ba1\u5212\u7684\u5206\u914d\uff08\u82f1\u6587\uff09<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.irs.gov\/zh-hant\/taxtopics\/tc557\">\u7a0e\u52a1\u4e3b\u9898557\uff0c\u4ece\u4f20\u7edfIRA\u548c\u7f57\u65afIRA\u63d0\u524d\u53d6\u6b3e\u7684\u9644\u52a0\u7a0e<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.irs.gov\/zh-hant\/taxtopics\/tc413\">\u7a0e\u52a1\u4e3b\u9898413\uff0c\u9000\u4f11\u8ba1\u5212\u7684\u63d0\u9886\u8f6c\u5b58<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.irs.gov\/zh-hant\/taxtopics\/tc451\">\u7a0e\u52a1\u4e3b\u9898451\uff0c \u4e2a\u4eba\u9000\u4f11\u8ba1\u5212<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u56fd\u7a0e\u5c40\u7a0e\u52a1\u63d0\u793a 2023-116 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