给traditional IRA账户做了non-deductible contributions

本来是想走backdoor转roth ira再投资,但是操作错了在transitional里买了个股,目前是capital loss。。。但我记得各种攻略都说最好先backdoor再进行任何买卖,想问问大佬我这样的情况应该怎么办呢?卖了再转roth吗?:joy:

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假设你去年年底traditional ira是空的,今年往traditional ira里面充入了6k non-deductible contribution,买个股亏了1k。

有两种选择。

1. 继续做backdoor

5k non-deductible contribution -> roth ira,你可以试着填一下Form 8606,虽然你的traditional ira已经空了, 但Line 14 仍剩下1k 的basis。

这个1k 的basis 会逐年carry over,直到有一天吃掉一部分进来的pre tax money。

例如2021年,你往traditional ira里充入4k deductible contribution,你1040的ira deduction还是4k,但traditional ira的构成却是3k pre-tax + 1k after-tax。继续做roth ira conversion会按这个比例进行pro rata。

如果你今后每年都只做backdoor,且没有401k -> traditional ira roll over,那么这个1k的basis会一直留在traditional ira里面。

简单地说就是这1k今年你已经交过税了,到时候有一部分pre-tax money从traditional ira出来的时候可以claim这1k的basis不缴税。

2. 把contribution撤回

只要在明年报税前把钱撤回,税务上就和当初没有充入6k一样。

根据Publication 590-A,non-deductible contribution可以在due date前撤回,但要根据pro rata rule把earning也带上。

Contributions Returned Before Due Date of Return
If you made IRA contributions in 2019, you can withdraw them tax free by the due date of your return. If you have an extension of time to file your return, you can withdraw them tax free by the extended due date. You can do this if, for each contribution you withdraw, both of the following conditions apply.

  • You didn’t take a deduction for the contribution.
  • You withdraw any interest or other income earned on the contribution. You can take into account any loss on the contribution while it was in the IRA when calculating the amount that must be withdrawn. If there was a loss, the net income earned on the contribution may be a negative amount.

Earning会有10%的penalty tax。因为你earning 是负数,所以没有penalty。

这样做的好处是traditional ira的basis重新变成0。

你也可以重新做一次backdoor,这样今年进入roth ira的就有6k。
这一步要券商帮你操作,否则可能会被认为是ira distribution。

税表填法参考Form 8606 Instruction Return of IRA Contributions

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太感谢了!听起来第二种方案很好 :grimacing: