Traditional vs. Roth IRA
Traditional Individual Retirement Accounts (IRAs), which were created in 1974, are owned by roughly 41 million U.S. households. And Roth IRAs, created as part of the Taxpayer Relief Act in 1997, are owned by nearly 32 million households.1
Both are IRAs. And yet, each is quite different.
Up to certain limits, 传统的个人退休账户允许个人向其账户提供可免税的捐款。. 传统个人退休账户的分配按普通收入征税, and if taken before age 59½, 可能要缴纳10%的联邦所得税罚款. 一般来说，一旦你年满73岁，你就必须开始领取规定的最低分配额.2,3
适用于在工作中享受退休计划的个人, 到2024年，收入在123美元之间的传统个人退休账户的扣除额将逐步取消,000 and $143,已婚夫妇共同申报，罚款$77,000 and $87,000 for single filers.4
此外，在一定限度内，个人可以用税后资金向罗斯个人退休账户(Roth IRA)捐款. 有资格获得免税和免罚款的收入提款, 罗斯个人退休账户的分配必须满足持有五年的要求，并且必须在59岁半以后进行.
与传统的个人退休账户一样，罗斯个人退休账户的供款也受到收入的限制. For 2024, 罗斯个人退休账户的供款在230美元之间逐步减少,000 and $240,已婚夫妇共同申报，罚款146美元,000 and $161,000 for single filers.4
除了贡献和分配规则, 每年可以向个人退休账户提供多少资金是有限制的. In fact, these limits apply to any combination of IRAs; that is, workers cannot put more than $7,每年存入他们的罗斯账户和传统个人退休账户. So, if a worker contributed $4,000 in a given year into a traditional IRA, 罗斯个人退休账户的捐款上限为3美元,000 in that same year.4
在纳税年度结束前年满50岁的个人有资格获得“补缴”供款. The combined limit for these is $8,000.4
传统和罗斯个人退休账户都可以在你的退休计划中发挥作用. 一旦你弄清楚哪种方式更适合你，就只剩下一个任务了:开一个账户.5
Features of Traditional and Roth IRAs
| Traditional IRA | Roth IRA | |
|---|---|---|
| Tax-deductible contributions |  * |  |
| Tax-deferred growth | | |
| Tax-free withdrawals | ** | *** |
| Income limit for 2024 contributions | 调整后总收入在123美元之间的扣除额将逐步取消,000 and $143,000 (married filing jointly) or between $77,000 and $87,000 (single filer)4 | 调整后的总收入在230美元之间的人将逐步取消资格,000 and $240,000 (married filing jointly) or between $146,000 and $161,000 (single filer)5 |
| Distributions required at age 73? | | |
* Up to certain limits
**传统个人退休账户的分配按普通收入征税, and if taken before age 59½, 可能要缴纳10%的联邦所得税罚款. 一般来说，一旦你年满73岁，你就必须开始领取规定的最低分配额.
*** To qualify, 罗斯个人退休账户的分配必须满足持有五年的要求，并且必须在59岁半以后进行.
1. ICI.org, February 2023
2. IRS.gov, 2024. In most circumstances, once you reach age 73, 您必须开始从传统个人退休帐户(IRA)中提取所需的最低分配额。. 只要您符合劳动收入要求，您可以在70岁半后继续向传统IRA缴费.
3. Up to certain limits, 传统的个人退休账户允许个人将可免税的捐款存入他们的账户。. 传统个人退休账户的分配按普通收入征税, and if taken before age 59½, 可能要缴纳10%的联邦所得税罚款. 一般来说，一旦你年满73岁，你就必须开始领取规定的最低分配额.
4. IRS.gov, 2024
5. 2017年的《AG捕鱼王在线app下载》取消了“撤销”罗斯转换的能力.
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