建议你先看看油管一些视频，fidelity上面写得蛮清楚的

Roth IRA conversion process, deadlines, and rules | Easy steps to converting | Fidelity

 

When converting an old 401(k), keep in mind:

• If you have yet to take your required minimum distribution (RMD) in the year you plan to convert to an IRA, you must take the RMD before converting to a Roth IRA.
• You'll owe taxes on the amount of pretax assets you roll over.
• Note that if you have assets in a Designated Roth Account (i.e., Roth 401(k)) and would like to roll these to an IRA, you can only roll these assets over into a Roth IRA.

 

 

If you prefer, you can download and mail in a Fidelity Roth IRA Conversion form (PDF); or call 800-544-6666 for assistance.

When converting a traditional IRA, keep in mind:

• If you are required to take a required minimum distribution (RMD) in the year you convert, you must do so before converting to a Roth IRA.
• RMD amounts are not eligible to convert to a Roth IRA.
• Generally, converted assets in the Roth IRA must remain there for at least five years to avoid penalties and taxes.
• A distribution from a Roth IRA is tax-free and penalty-free, provided the 5-year aging requirement has been satisfied and one of the following conditions is met: age 59½, disability, qualified first-time home purchase, or death.
• RMD rules do not apply to Roth IRA original owners.

Note: As of 2018, IRA owners are no longer allowed to reverse Roth IRA conversions. Consult your tax advisor before processing a Roth IRA conversion to prepare for any additional tax consequences.

我看youtube视频里的说法是，要看你之前的401k存的是睡前的还是税后的。

 

另外，我感觉这个钱应该不能算做当年的Income的。因为在你的退休金账户那里，他们会交一个5498表格或者1099之类的表，证明这些钱不是你的income。我理解是这样的。

 

看fidelity里面如果转到IRA里面，你5年之内拿出来买第一个房的话就没有tax和penalty的，这多好啊！你可以转进去，然后从里面取出来买房。只是不知道这些钱产生的profit是否要交税。