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.

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.

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.


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