2019报税 退休规画 善用罗斯帐户
川普税改法案生效一年来，民众关心如何保障退休权益。中美会计师协会会长张国荣指出，长期来看，民众应善用罗斯退休帐户(Roth IRA)，在有收入时，规划退休收入替代产品，例如设立信托、置产出租，都是可采行的省税方式。
规划投资 把税后纳入考虑
张国荣说，规划投资时，要把“税后”纳入考虑。例如，投资收益10%看起来很不错，但缴税后收益率可能下降至4%，另一项产品收益率是6%但是免税， 两者一比便知道应该如何选择。
另外，民众退休金帐户到年满70岁半，都必须领出最低金额。民众需提早规划，40岁、50岁、60岁时，都可以考虑转一点钱到罗斯 IRA，这样到70岁时，便不用烦恼缴税的事。
至于何时是最好的转换时机，张国荣说，仍需视未来期望收入来规划。
美国人储蓄观念不足，因此政府提倡民众设立个人退休帐户（IRA），而个人退休帐户又分为“传统IRA”(Traditional IRA)与“罗斯IRA”(Roth IRA)。放入传统IRA帐户的钱，在投资后可能有赚有赔，但都可以与所得抵减，民众可少缴所得税；但不管如何，退休后从传统IRA帐户领出来的钱，都是所得，必须申报所得税表缴税。
罗斯IRA帐户不同，放入罗斯IRA的钱是缴过税后的钱，不会扣减所得优惠。民众可同时开设这两个帐户，也可视个人情况将传统IRA转换成罗斯IRA。
IRA转换规定改变
以往，民众可在传统IRA (Traditional IRA) 与罗斯IRA两者中自由转换钱，但减税法案停止“IRA重新定位”(Recharacterization)，也就是“转换(Convert)帐户时，从传统IRA转到罗斯IRA，不能再次转换（Re-conversion) ”。
张国荣说，民众要考虑清楚再决定是否转换及转换多少钱，可以和会计师咨询或自行上网查询，计算如何在传统 IRA与罗斯 IRA之间做最好的转换。
最重要的是，财产规划/税务规划有多个选项，但因法规改变，民众不是很明白，建议民众多留意相关资讯，多询问理财顾问及会计师的建议，提早规划。
美国个人退休账户（IRA）和罗斯个人退休账户（ROTH IRA）的异同
在美国，为退休而储蓄的两大主要账户是个人退休账户（IRA）和罗斯个人退休账户（ROTH IRA）。本篇将对两者的异同做一个简单的对比。
相同部分
Contribution limits – $5,500 (age 49 and under); $6,500 age 50 and older for 2018
Contribution deadline – Tuesday, April 17, 2018 (for the 2017 tax year)
Note: A Rollover IRA is a Traditional IRA often used for rollovers from an old workplace plan, such as a 401(k).
IRA：个人退休账户
IRA stands for Individual Retirement Account, and it’s basically a savings account with big tax breaks, making it an ideal way to sock away cash for your retirement. A lot of people mistakenly think an IRA itself is an investment – but it’s just the basket in which you keep stocks, bonds, mutual funds and other assets.
IRA stands for Individual Retirement Account, and it’s basically a savings account with big tax breaks, making it an ideal way to sock away cash for your retirement. A lot of people mistakenly think an IRA itself is an investment – but it’s just the basket in which you keep stocks, bonds, mutual funds and other assets.
ROTH IRA：罗斯个人退休账户
Roth IRA an individual retirement account allowing a person to set aside after-tax income up to a specified amount each year. Both earnings on the account and withdrawals after age 59½ are tax-free. It’s created in 1997 and named for Senator William Victor Roth II (1921–2003) of Delaware, who proposed this in Congress.
Roth IRA an individual retirement account allowing a person to set aside after-tax income up to a specified amount each year. Both earnings on the account and withdrawals after age 59½ are tax-free. It’s created in 1997 and named for Senator William Victor Roth II (1921–2003) of Delaware, who proposed this in Congress.
不同部分
| Roth IRA | Traditional IRA | |
|---|---|---|
| Tax benefits | Tax-free growth and tax-free qualified withdrawals. | Tax-deferred growth and tax-deductible contributions. |
| Age requirements | Contribute at any age. | Contribute until you’re 70½. |
| Income requirements | Your income affects how much you can contribute. | Your income does not affect how much you can contribute. |
| Withdrawal taxes | You won’t pay taxes when you withdraw your contributions, and you won’t pay federal taxes on your earnings, as long as the five-year aging requirement has been met. | You will pay taxes when you withdraw your pre-tax contributions and when you withdraw any earnings. |
| Early-withdrawal penalties | If you make withdrawals before you’re 59½, you might have to pay taxes on your earnings plus a 10% additional tax. | If you make withdrawals before you’re 59½, you might have to pay a 10% penalty. |
| Required minimum distributions (RMDs) | RMDs do not apply during your lifetime. | RMDs must be taken starting in the year you turn 70½. |
来源：世界日报
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