Re: [北美] Roth IRA 本金計算問題

: 推 FRAXIS: 如果我把 pretax 401k 轉 roth 401k 然後再轉 roth ira 09/13 13:49: → FRAXIS: 在 Roth IRA 的 withdrwal ordering rule 裡面 09/13 13:50: → FRAXIS: 是當成 contribution? taxable conversion? non-taxable? 09/13 13:50
這裡分了幾個部份

原本在 Roth 401k 裡，含有 contribution (basis) 、 earnings

假設完全沒有做 in-plan conversion (pre-tax 401k / after-tax 401k -> Roth 401k)

那麼根據 26 CFR § 1.408A-10 (3)(a) 可知

https://www.law.cornell.edu/cfr/text/26/1.408A-10

Roth 401k 中的 contribution 會直接變成 Roth IRA 的 contribution

earnings 會直接變成 Roth IRA 的 earnings ，兩者都不會變成

"有五年限制的 conversions"

但如果 Roth 401k 裡有 conversions，情況就有點複雜了

從 Notice 2010-84 Q&A (12) 來看

https://www.irs.gov/pub/irs-drop/n-10-84.pdf

> Section 408A(d)(3)(F) of the Code provides that any distribution from a
> Roth IRA that is allocable to the taxable amount of a rollover to the Roth
> IRA (other than from another Roth IRA or a designated Roth account) made
> within the preceding 5 taxable years is treated as includible in gross
> income for purposes of applying the 10% additional tax under § 72(t).
> The 5-year recapture rule also applies if the rollover to the Roth IRA
> is from a designated Roth account and the distribution is allocable to
> the taxable amount of an in-plan Roth rollover made within the
> preceding 5 years. (See Q&A-12 of this notice.)

in-plan rollover 到 Roth 401k 的 conversion 會受到

五年限制，同時，如果把他從 Roth 401k 再次 rollover

到 Roth IRA ，也會受到五年限制

> Q&A 12: ...
> The 5-year recapture rule in this Q&A-12 does not apply
> to a distribution that is rolled over to another designated
> Roth account of the participant or to a Roth IRA owned by
> the participant; however, the rule does apply to subsequent
> distributions made from such other designated Roth account
> or Roth IRA within the 5-taxable-year period.

而且這個五年似乎是從 after-tax 401k -> Roth 401k 開始算起

而且既然同個 rule apply to subsequent

distribution

表示他的 non-taxable & taxable portions

應該是用當初 after-tax 401k -> Roth 401k 時的 basis

算的

照這樣解讀似乎可以想成如果把 Roth 40k 轉進 Roth IRA

則裡頭的 conversions 就會彷彿一開始就是 convert 進

Roth IRA 一樣

不過這裡似乎沒有明確指出，這樣轉過去的 conversion 部份

在 ordering rules 到底是以何種順序被取出

年份是以當初 in-plan conversion 還是 rollover 到 Roth IRA 來算？

（我個人覺得似乎彷彿可能是以 rollover 到 Roth IRA 的那個年度算的）

感覺做太多次的話報稅起來可能相當困擾

--

似乎 form 5329 instructions

裡頭有說明這要怎麼算 但太複雜了 我選擇等五年再領就好

應該會寄支票給你吧 (?)

不過還是要看回哪個國家，像是如果去日本似乎就不能維持 TDA 的帳戶 但如果是回台灣就可以