华尔街日报关于税的文章，Backdoor Roth IRA

今天华尔街日报的文章提到backdoor Roth IRA conversion，以前投坛也有关于这个话题的讨论，因为1986年的pro-rata rule, 所有税前的IRA账号和税后的钱需要按比例分配，这样转税后的钱去Roth IRA就很麻烦，大家都是怎么样操作的？能不能一次性把Rollover IRA里面的钱转入Roth IRA, 然后当年交税？下面是摘选自WSJ “I WILL be cautious when doing backdoor Roth IRAs

Backdoor Roth IRAs are a clever way for savers to make indirect contributions to Roth IRAs if they earn too much to make direct contributions. IRA contributions can be either $7,000 or $8,000 for 2024, depending on age, and they can be made until April 15, 2025.

But savers doing backdoor Roths should be aware of a potential pitfall: There could be surprise tax bills and complex record-keeping if the saver also has traditional IRAs holding pretax dollars that were deducted going in—as many do.

Say that someone has $100,000 of pretax funds in a traditional IRA and adds $7,000 of after-tax dollars to another IRA this year in order to do a backdoor conversion of it. He can’t, because the rules force him to allocate the $7,000 proportionately between all his pretax and after-tax IRA funds.

As a result, only about $455 of the after-tax funds will go to the Roth IRA. The other $6,545 will be a taxable IRA withdrawal—not what this saver wanted.

In addition, future withdrawals from this saver’s traditional IRAs must also be prorated between pretax and after-tax funds to avoid overpaying taxes.

Backdoor Roth IRA conversions work best for savers who don’t have IRAs holding after-tax funds. In that case, an after-tax contribution can often be rolled into the Roth IRA with little or no tax due.“
 

所有跟帖： 

• 上班的人的IRA一般都是401k rollover的吧， -CatcherInTheRye- ♂ (317 bytes) () 12/27/2024 postreply 09:28:57

• 如果公司允许的话，可以after-tax 401K直接转入Roth IRA, 这就是mega backdoor Roth IRA -散发弄扁舟- ♂ (0 bytes) () 12/27/2024 postreply 09:46:00

• 如已经是after-tax 401K，做mega backdoor Roth IRA还要交当年的税吗？还是只交增值部分？ -red_flower- ♀ (0 bytes) () 12/27/2024 postreply 10:04:37

• 不交，永远不交了。 -CatcherInTheRye- ♂ (0 bytes) () 12/27/2024 postreply 10:18:28

• 好好好 -red_flower- ♀ (0 bytes) () 12/27/2024 postreply 11:51:20

• 这个还转干啥？ -bobpainting- ♀ (0 bytes) () 12/27/2024 postreply 12:57:16

• 对，让搞mega的公司实在是太好了。凭空给员工一生至少六位数的福利。 -CatcherInTheRye- ♂ (0 bytes) () 12/27/2024 postreply 10:05:38

• Backdoor Roth IRA， 有两条平行线，一个是IRS的每年7000-8000， 一个是公司提高after t -螺丝螺帽- ♀ (326 bytes) () 12/27/2024 postreply 09:54:48

• 是，我说的就是第一条这坛里基本没人能存那七八千 -CatcherInTheRye- ♂ (149 bytes) () 12/27/2024 postreply 10:09:34

• 只要没有另外的traditional IRA，都可以搞这个， -云崖水暖- ♂ (169 bytes) () 12/27/2024 postreply 10:25:54

• 其实我的问题是有其他税前IRA账号，并且里面有资金，这就造成pro-rata问题了 -散发弄扁舟- ♂ (0 bytes) () 12/27/2024 postreply 10:28:00

• 税前IRA账号，并且里面有资金, 你可以一次性转到roth， 将IRA清空， 再做roth就没pro-rate问题 -螺丝螺帽- ♀ (148 bytes) () 12/27/2024 postreply 10:44:29

• 谢谢解释。 -散发弄扁舟- ♂ (0 bytes) () 12/27/2024 postreply 11:19:00

• 是的。 但是绝大部分上班老中收入都过了能存7k/8k IRA的limit了。 -CatcherInTheRye- ♂ (212 bytes) () 12/27/2024 postreply 10:31:52

• 401k转出来的存在rollover IRA里面，不在traditional IRA里面。会有问题吗？ -sunflower17- ♀ (0 bytes) () 12/27/2024 postreply 10:51:00

• 不对吧，这7k/8k是没有收入限制的。就叫nondeductible contribution, chatGPT: -云崖水暖- ♂ (486 bytes) () 12/27/2024 postreply 10:59:39

• 你这是对的。但是， non-deductible的话就别放IRA了。放一般账户就是了 -CatcherInTheRye- ♂ (0 bytes) () 12/27/2024 postreply 11:54:07

• 放IRA, 是为了转Roth啊！ -云崖水暖- ♂ (0 bytes) () 12/27/2024 postreply 12:47:36

• 有rollover IRA（401k转出来的）的受影响吗？ -sunflower17- ♀ (0 bytes) () 12/27/2024 postreply 10:49:00

• 只要rollover里面有税前的资金，就有pro-rata问题 -散发弄扁舟- ♂ (0 bytes) () 12/27/2024 postreply 11:20:00

• 如果没有rollover， pretax 在Pre tax account, 只把after tax的covert to -bayuquan- ♀ (66 bytes) () 12/27/2024 postreply 19:29:52

• 不懂为什么税前的IRA 帐户里要放税后Roth IRA 的钱. 你另开一个帐户不得了. 你开一百个一样的帐户也没人管呀 -juliapost- ♀ (0 bytes) () 12/27/2024 postreply 12:14:00

• pro-rata rule应该是用在所有税前IRA账号的资金，只要某个IRA有税前的钱就有影响 -散发弄扁舟- ♂ (0 bytes) () 12/27/2024 postreply 12:55:00

• 我到现在也死活不明白 为什么不另开帐户 非要prorate happen -juliapost- ♀ (0 bytes) () 12/27/2024 postreply 12:17:00

• 假定有人换工作，401k会转到rollover IRA账号 -散发弄扁舟- ♂ (0 bytes) () 12/27/2024 postreply 12:54:00

• 另开多少个账户也没用。IRS只关心钱的总数，不关心每个账户里各有多少钱 -未知- ♂ (97 bytes) () 12/27/2024 postreply 17:05:45