什么是配偶个人退休账户?
Learn how you may be able to use a spousal IRA to help save for retirement in the case that you or your spouse may not be earning income or taking time away from work.
A spousal IRA allows an employed spouse to contribute to their non-income earning spouse’s IRA. The spousal IRA can be a Traditional or 罗斯IRA and is set up in the name of the non-working spouse. 资格, the couple needs to file their taxes jointly and one spouse must have enough earned income to cover contributions to both parties' IRAs. This strategy can be useful to help maximize your retirement savings as a couple.
配偶个人退休账户所有权
In terms of ownership, a spousal IRA is established under the name of the non-income earning spouse. Even though the income-earning partner is the one contributing to the IRA, 不工作的配偶拥有所有权. This means the non-income earning spouse has full control over investment decisions and distribution of funds.
配偶IRA供款限额
你想知道谁可以为配偶的个人退休账户提供资金吗? 根据现行法律，大多数夫妇可以缴纳高达100万英镑的养老金 13000美元(每人6500美元) 到2023年的个人退休账户, 只要他们的总薪酬至少为13美元,000，供款当年使用. This means that the spouse with lower or no compensation can contribute $6,到2023年的退休计划. That amount goes up to $7,500 when that person turns 50, and the plan can be set up as either a 罗斯个人退休账户或传统个人退休账户. 为 2024, the limit increases to $7,000 for each spouse ($8,000 if age 50 or older).
配偶个人退休账户税收减免信息
Each year, contributions to spousal IRAs are reported on your joint federal income tax return. If you or your spouse is covered by an employer's retirement plan, your ability to deduct contributions to a spousal 传统的爱尔兰共和军 from your taxable income may be limited. Click a link below to review the possible deduction amounts based on income:
如果你可以扣除传统的IRA供款, then you will pay taxes on the deductible contribution and earnings when you draw on them in retirement. 如果你现在不能扣款的话, then you won't have to pay taxes on the non-deductible contributions in the future.
即使你不能扣除配偶的个人退休账户缴款, because your family income is too high or because you choose a 罗斯IRA instead of a 传统的爱尔兰共和军, consider making it anyway to help provide for your family's financial future. 不管你怎么存钱，有总比没有好.
细节 美国国税局 应检讨指引.
配偶IRA规则
Here are some Spousal IRA guidelines for you and your spouse to keep in mind:
- 收入 – One spouse must have sufficient income to cover contributions for both parties.
- 共同报税 – You and your spouse must file taxes as “married filing jointly”.
- 没有所有权 – The spousal IRA should be opened in the name of the non-working spouse.
- 配偶个人退休账户供款 – Limits are subject to the same yearly maximums as regular IRAs.
- 减税 – May be limited if either spouse has access to an employer-sponsored retirement plan.
- 年龄限制 – A couple can keep contributing to a spousal IRA as long as one of them is earning income, 不管他们的年龄.
配偶IRA福利
配偶个人退休账户提供各种好处, including the opportunity to double the household's IRA contributions, 即使只有一方在工作. This approach significantly increases the couple's retirement savings and may provide more security for the future. 除了, 如果一对夫妇决定向罗斯个人退休账户存钱, 他们在退休期间可以享受免税提款.
每个家庭的经济状况和需求都是不同的. Consider talking to a registered agent to discuss what type of IRA is best for you and your spouse. 现在你们已经了解了配偶个人退休账户的信息, you may be interested in reading more about other retirement topics like how to 制定退休收入计划, 年金如何运作 or 退休后工作的福利.
