普通账户的股票能直接转到roth ira吗?

还是需要卖掉换成米才能转?

不能。

roth contribution只能是cash,rollover可以是in-kind asset。

§408(a)(1)

(1) Except in the case of a rollover contribution described in subsection (d)(3) or in section 402©, 403(a)(4), 403(b)(8), or 457(e)(16), no contribution will be accepted unless it is in cash, and contributions will not be accepted for the taxable year on behalf of any individual in excess of the amount in effect for such taxable year under section 219(b)(1)(A).

原因很简单,你不能在存入roth 之前就享受其税收优惠。

直接把股票从brokerage account转入roth ira,其unrealized gain事实上免税了。这等于你在存入roth ira之前的投资也得到了roth ira的税收优惠,显然违反了立法精神。

但rollover是从tax advantaged account -> tax advantaged account,realized gain只要不出账户本来就不用交税,所以允许接受in-kind asset transfer。

谢谢你,有几个问题。
Roll-over是什么意思?
从tranditional IRA 到roth吗?
另外roth ira是开户5年不让取,我的理解是期间股票买卖是ok的,以及capital gain不用报&交税?