{"id":1566,"date":"2022-12-12T00:00:00","date_gmt":"2022-12-12T00:00:00","guid":{"rendered":"https:\/\/aacyf.org\/%e5%9b%bd%e7%a8%8e%e5%b1%80%e6%8f%90%e9%86%92-72-%e5%b2%81%e4%bb%a5%e4%b8%8a%e7%9a%84%e4%ba%ba%e5%ba%94%e5%bc%80%e5%a7%8b%e4%bb%8e-ira-%e5%92%8c%e9%80%80%e4%bc%91%e8%ae%a1%e5%88%92%e4%b8%ad%e6%8f%90\/"},"modified":"2022-12-12T00:00:00","modified_gmt":"2022-12-12T00:00:00","slug":"%e5%9b%bd%e7%a8%8e%e5%b1%80%e6%8f%90%e9%86%92-72-%e5%b2%81%e4%bb%a5%e4%b8%8a%e7%9a%84%e4%ba%ba%e5%ba%94%e5%bc%80%e5%a7%8b%e4%bb%8e-ira-%e5%92%8c%e9%80%80%e4%bc%91%e8%ae%a1%e5%88%92%e4%b8%ad%e6%8f%90","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=1566","title":{"rendered":"\u56fd\u7a0e\u5c40\u63d0\u9192 72 \u5c81\u4ee5\u4e0a\u7684\u4eba\u5e94\u5f00\u59cb\u4ece IRA \u548c\u9000\u4f11\u8ba1\u5212\u4e2d\u63d0\u6b3e\u4ee5\u907f\u514d\u5904\u7f5a"},"content":{"rendered":"<p>IR-2022-217\uff0c<strong>2022 \u5e74 12 \u6708 12 \u65e5,\u00a0\u00a0\u534e\u5e9c<\/strong> \u2014 \u7f8e\u56fd\u56fd\u7a0e\u5c40\u4eca\u5929\u63d0\u9192\u90a3\u4e9b\u51fa\u751f\u4e8e 1950 \u5e74\u6216\u66f4\u65e9\u7684\u4eba\uff0c\u4ed6\u4eec\u7684\u9000\u4f11\u8ba1\u5212\u548c\u4e2a\u4eba\u9000\u4f11\u5b89\u6392\u4e2d\u7684\u8d44\u91d1\u9762\u4e34\u91cd\u8981\u7684\u6700\u4f4e\u63d0\u9886\u989d\uff0c\u7eb3\u7a0e\u4eba\u9700\u63d0\u53d6\u6700\u4f4e\u989d\u5ea6\u4ee5\u907f\u514d\u5904\u7f5a\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"02.17.2021-publication-4134-low-income-taxpayer-clinic-list-FINAL%20cn.docx\">\u89c4\u5b9a\u6700\u4f4e\u63d0\u9886\u989d (RMD) \uff08\u82f1\u6587\uff09<\/a>\u6307\u7684\u662f\uff0c\u8bb8\u591a\u9000\u4f11\u8ba1\u5212\u548c IRA \u8d26\u6237\u6240\u6709\u8005\u5728\u4ed6\u4eec\u8fbe\u5230 72 \u5c81\u540e\u901a\u5e38\u5fc5\u987b\u6bcf\u5e74\u63d0\u53d6\u7684\u6700\u4f4e\u91d1\u989d\u3002\u8d26\u6237\u6240\u6709\u8005\u53ef\u4ee5\u5c06\u4ed6\u4eec\u7684\u7b2c\u4e00\u4e2a RMD \u5ef6\u8fdf\u5230\u4ed6\u4eec\u8fbe\u5230 72 \u5c81\u7684\u65e5\u5386\u5e74\u7684\u665a\u4e9b\u65f6\u5019\u4e4b\u540e\u7684 4 \u6708 1 \u65e5\uff0c\u6216\u8005\u5de5\u4f5c\u573a\u6240\u9000\u4f11\u8ba1\u5212\u7684\u6301\u6709\u4eba\u53ef\u4ee5\u7b49\u5230\u9000\u4f11\u3002 RMD \u662f\u5e94\u7a0e\u6536\u5165\uff0c\u5982\u679c\u4e0d\u53ca\u65f6\u63d0\u9886\u53ef\u80fd\u4f1a\u53d7\u5230\u5904\u7f5a\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>IRA<\/strong>\uff1aRMD \u89c4\u5219\u8981\u6c42<a href=\"https:\/\/www.irs.gov\/retirement-plans\/individual-retirement-arrangements-iras\">\u4f20\u7edf IRA\uff08\u82f1\u6587\uff09<\/a>\u3001SEP\u3001SARSEP \u548c SIMPLE IRA \u8d26\u6237\u6301\u6709\u4eba\u5728 72 \u5c81\u65f6\u5f00\u59cb\u63d0\u9886\uff0c\u65e0\u8bba\u4ed6\u4eec\u662f\u5426\u4ecd\u5728\u5de5\u4f5c\u3002 2022 \u5e74\u5e74\u6ee1 72 \u5c81\u7684\u8d26\u6237\u6301\u6709\u4eba\u5fc5\u987b\u5728 2023 \u5e74 4 \u6708 1 \u65e5\u4e4b\u524d\u63d0\u9886\u4ed6\u4eec\u7684\u7b2c\u4e00\u4e2a RMD\uff0c\u5728 2023 \u5e74 12 \u6708 31 \u65e5\u4e4b\u524d\u63d0\u9886\u7b2c\u4e8c\u4e2a RMD\uff0c\u6b64\u540e\u6bcf\u5e74\u6309\u65f6\u63d0\u9886\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u9000\u4f11\u8ba1\u5212<\/strong>\uff1a\u5728 401(k)\u3001403(b) \u548c 457(b) \u8ba1\u5212\u4e2d\uff1b\u5229\u6da6\u5206\u4eab\u548c\u5176\u5b83\u56fa\u5b9a\u4f9b\u6b3e\u8ba1\u5212\uff1b\u548c\u56fa\u5b9a\u798f\u5229\u8ba1\u5212\uff0c\u7b2c\u4e00\u4e2a RMD \u5e94\u5728\u4ed6\u4eec\u8fbe\u5230 72 \u5c81\u90a3\u5e74\u7684\u665a\u4e9b\u65f6\u5019\u7684 4 \u6708 1 \u65e5\u5230\u671f\uff0c\u6216\u8005\u5728\u53c2\u4e0e\u8005\u4e0d\u518d\u53d7\u96c7\uff08\u5982\u679c\u8ba1\u5212\u5141\u8bb8\uff09\u65f6\u63d0\u9886\u3002\u62e5\u6709 5% \u80a1\u6743\u7684\u96c7\u4e3b\u5fc5\u987b\u5728 72 \u5c81\u65f6\u5f00\u59cb\u63d0\u9886 RMD\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>RMD \u4e0d\u5f97\u8f6c\u5165\u53e6\u4e00\u4e2a IRA \u6216\u9000\u4f11\u8ba1\u5212\u3002\u8bf7\u53c2\u9605 <a href=\"https:\/\/www.irs.gov\/retirement-plans\/rmd-comparison-chart-iras-vs-defined-contribution-plans\">RMD \u6bd4\u8f83\u56fe\u8868\uff08\u82f1\u6587\uff09<\/a>\uff0c\u5176\u4e2d\u7a81\u51fa\u663e\u793a\u4e86\u9002\u7528\u4e8e IRA \u548c\u56fa\u5b9a\u4f9b\u6b3e\u8ba1\u5212\u7684\u4e00\u4e9b\u57fa\u672c RMD \u89c4\u5219\u3002 <a href=\"https:\/\/www.irs.gov\/retirement-plans\/roth-iras\">Roth IRA \uff08\u82f1\u6587\uff09<\/a>\u4e0d\u9700\u8981\u5728\u539f\u6240\u6709\u8005\u5728\u4e16\u65f6\u8fdb\u884c\u5206\u914d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>RMD \u8ba1\u7b97\u548c\u5bf9\u9519\u8fc7\u7684\u63d0\u9886\u5f81\u6536 50% \u7684\u7a0e<\/strong><\/p>\n<p>IRA \u53d7\u6258\u4eba\u6216\u8ba1\u5212\u7ba1\u7406\u5458\u5fc5\u987b\u5411 IRA \u6240\u6709\u8005\u62a5\u544a RMD \u6570\u989d\u6216\u4e3b\u52a8\u63d0\u51fa\u8ba1\u7b97\u3002 IRA \u6240\u6709\u8005\u6216\u53d7\u6258\u4eba\u5fc5\u987b\u4e3a\u62e5\u6709\u7684\u6bcf\u4e2a IRA \u5355\u72ec\u8ba1\u7b97 RMD\u3002\u4ed6\u4eec\u53ef\u80fd\u80fd\u591f\u4ece\u4e00\u4e2a\u6216\u591a\u4e2a IRA \u4e2d\u63d0\u9886\u5168\u90e8\u91d1\u989d\u3002\u4f46\u662f\uff0c\u5de5\u4f5c\u573a\u6240\u9000\u4f11\u8ba1\u5212\u7684 RMD \u5fc5\u987b\u4e0e\u6bcf\u4e2a\u8ba1\u5212\u5206\u5f00\u8ba1\u7b97\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u672a\u6309\u8981\u6c42\u5206\u914d\u6216\u63d0\u9886\u4e0d\u8db3\uff0c\u53ef\u80fd\u610f\u5473\u7740\u5bf9\u672a\u5206\u914d\u7684\u91d1\u989d\u5f81\u6536 50% \u7684\u6d88\u8d39\u7a0e\u3002\u56fd\u7a0e\u5c40\u6709<a href=\"https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/required-minimum-distribution-worksheets\">\u5de5\u4f5c\u8868\uff08\u82f1\u6587\uff09<\/a>\u6765\u8ba1\u7b97 RMD \u548c\u652f\u4ed8\u671f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u7ee7\u627f\u7684<\/strong><strong>IRA<\/strong><\/p>\n<p>IRA\u3001\u9000\u4f11\u8ba1\u5212\u8d26\u6237\u6216\u4ece\u539f\u6240\u6709\u8005\u7ee7\u627f\u7684 Roth IRA \u53ef\u80fd\u9700\u8981 RMD\u3002<a href=\"https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary\">\u9000\u4f11\u4e3b\u9898 &#8211; \u53d7\u76ca\u4eba\uff08\u82f1\u6587\uff09<\/a>\u6709\u76f8\u5173\u4fe1\u606f\uff0c\u6d89\u53ca\u4ece\u7ee7\u627f\u7684 IRA \u6216\u9000\u4f11\u8d26\u6237\u4e2d\u63d0\u53d6 RMD \u5e76\u5c06\u5e94\u7a0e\u5206\u914d\u62a5\u544a\u4e3a\u603b\u6536\u5165\u3002<a href=\"https:\/\/www.irs.gov\/publications\/p559\">\u51fa\u7248\u7269 559\u300a\u5728\u4e16\u4eb2\u5c5e\u3001\u9057\u5631\u6267\u884c\u4eba\u548c\u7ba1\u7406\u4eba\u300b\uff08\u82f1\u6587\uff09<\/a>\uff0c\u53ef\u4ee5\u5e2e\u52a9\u90a3\u4e9b\u8d1f\u8d23\u9057\u4ea7\u7684\u4eba\u5b8c\u6210\u548c\u63d0\u4ea4\u8054\u90a6\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u5e76\u89e3\u91ca\u4ed6\u4eec\u4ee3\u8868\u6b7b\u8005\u6216\u6b7b\u8005\u652f\u4ed8\u4efb\u4f55\u5e94\u4ed8\u7a0e\u6b3e\u7684\u8d23\u4efb\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>2020\u5e74\u65b0\u51a0\u75ab\u60c5\u76f8\u5173\u63d0\u9886<\/strong><\/p>\n<p>\u81ea 2020 \u5e74 RMD \u88ab\u514d\u9664\u4ee5\u6765\uff0c\u5728 2020 \u5e74\u6536\u5230 RMD \u7684\u8d26\u6237\u6240\u6709\u8005\u6216\u53d7\u76ca\u4eba\u53ef\u4ee5\u9009\u62e9\u5c06\u5176\u9000\u8fd8\u7ed9\u4ed6\u4eec\u7684 IRA \u6216\u5176\u5b83\u5408\u683c\u8ba1\u5212\uff0c\u4ee5\u907f\u514d\u5bf9\u8be5\u63d0\u9886\u7f34\u7a0e\u3002\u7b26\u5408\u65b0\u51a0\u75ab\u60c5\u76f8\u5173\u5206\u914d\u6761\u4ef6\u7684 2020\u5e74 RMD \u53ef\u4ee5\u5728 3 \u5e74\u5185\u507f\u8fd8\uff0c\u6216\u8005\u5206\u914d\u7684\u5e94\u7f34\u7a0e\u6b3e\u5206\u644a\u5230\u4e09\u5e74\u5185\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ece\u7ee7\u627f\u7684 IRA \u4e2d\u63d0\u53d6\u7684 2020 \u5e74\u8d44\u91d1\u65e0\u6cd5\u507f\u8fd8\u7ed9\u7ee7\u627f\u7684 IRA\uff0c\u4f46\u53ef\u4ee5\u5206\u644a\u5230\u4e09\u5e74\u5185\u4ee5\u7eb3\u5165\u6536\u5165\u3002\u6709\u5173\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u53c2\u9605<a href=\"https:\/\/www.irs.gov\/newsroom\/coronavirus-relief-for-retirement-plans-and-iras#collapseCollapsible1600782435464\">\u9000\u4f11\u8ba1\u5212\u548c IRA \u7684\u65b0\u51a0\u75ab\u60c5\u51cf\u514d\uff08\u82f1\u6587\uff09<\/a>\u9875\u9762\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u5728\u56fd\u7a0e\u5c40\u5b98\u7f51 <a href=\"https:\/\/www.irs.gov\/\">IRS.gov<\/a> \u4e0a\u627e\u5230\u8868\u683c\u3001\u8bf4\u660e\u3001\u51fa\u7248\u7269\u3001\u5173\u4e8e<a href=\"https:\/\/www.irs.gov\/retirement-plans\/retirement-plans-faqs-regarding-required-minimum-distributions\">\u6700\u4f4e\u63d0\u9886\u8981\u6c42\u7684\u5e38\u89c1\u95ee\u9898\u89e3\u7b54\uff08\u82f1\u6587\uff09<\/a>\u548c\u5176\u5b83\u6613\u4e8e\u4f7f\u7528\u7684\u5de5\u5177\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IR-2022-217\uff0c2022 \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-1566","post","type-post","status-publish","format-standard","hentry","category-8"],"_links":{"self":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/1566","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=1566"}],"version-history":[{"count":0,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/1566\/revisions"}],"wp:attachment":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1566"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1566"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}