逃避10%税收罚款的IRA提款

The reason withdrawals from a Traditional Individual 退休 Account (IRA) prior to age 59½ are generally subject to a 10% tax penalty is that policymakers wanted to create a disincentive to use these savings for anything other than retirement.¹

然而,, policymakers also recognize that life can present more pressing circumstances that require access to these savings. 为了理解这一点, the list of withdrawals that may be taken from a Traditional IRA without incurring a 10% early withdrawal penalty has grown over the years.

罚款取款

Outlined below are the circumstances under which individuals may withdraw from an IRA prior to age 59½ without a tax penalty. Ordinary income tax, however, generally is due on such distributions.

1. 死亡 -如果你在59岁半之前去世, the beneficiary(ies) of your IRA may withdraw the assets without penalty. 然而, if your beneficiary decides to roll it over into his or her IRA, 他或她将丧失这一例外.^2,3
   
   
2. 残疾 — 残疾 is defined as being unable to engage in any gainful employment because of a mental or physical disability, 由医生决定的.⁴
   
   
3. 基本相等的定期付款 — You are permitted to take a series of substantially equal periodic payments and avoid the tax penalty, provided they continue until you turn 59½ or for five years, 以较晚的为准. 这种支付的计算是复杂的, and individuals should consider speaking with a qualified tax professional.⁴
   
   
4. 家购买 — You may take up to $10,000 toward the purchase of your first home. (根据美国国税局的数据, you also qualify if you have not owned a home in the last two years). 这是一个终生限制.
   
   
5. 未报销的医疗费用 — This exception covers medical expenses in excess of 7.调整后总收入的5%.
   
   
6. 医疗保险 — This permits the unemployed to pay for medical insurance if they meet specific criteria.
   
   
7. 高等教育费用 — Funds may be used to cover higher education expenses for you, 你的配偶, 孩子们, 或者孙子. Only certain institutions and associated expenses are permitted.
   
   
8. 国税局税收 -资金可用于支付美国国税局的征费.
   
   
9. 现役征召 — Funds may be used by reservists called up after 9/11/01, and whose withdrawals meet the definition of qualified reservist distributions.

1. 在大多数情况下, 一旦你到了73岁, you must begin taking required minimum distributions from a Traditional Individual 退休 Account (IRA). You may continue to contribute to a Traditional IRA past age 70½ as long as you meet the earned-income requirement.
2. Distributions to a non-spouse beneficiary are generally required to be distributed by the end of the 10th calendar year following the year of the Individual 退休 Account (IRA) owner's death. The new rule does not require the non-spouse beneficiary to take withdrawals during the 10-year period. But all the money must be withdrawn by the end of the 10th calendar year following the inheritance. IRA持有人的未亡配偶, 残疾或慢性病患者, individuals who are not more than 10 years younger than the IRA owner, and child of the IRA owner who has not reached the age of majority may have other minimum distribution requirements.
3. Investopedia.2022年3月5日
4. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. Federal and state laws and regulations are subject to change, which may have an impact on after-tax investment returns. 请咨询法律或税务专业人士 for specific information regarding your individual situation.

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