æ¥æ¬ã¸ã帰å½ã®éã«ãã¢ã¡ãªã«ã®æ°¸ä½æ¨©ãå½ç±ãã¢ã¡ãªã«æ¿åºã«è¿éãã人ãããã£ãããã¾ããå®ã¯ããªãå¤ãã®äººããã®æç¶ãã移æ°å±ã¸ãªããã¾ãããæ°ãã¤ããªããã°ãããªãã®ã¯ãç¨éããããå¯è½æ§ãããã¨ãããã¨ã§ãã æ¥æ¬ã¸ã帰å½ã®éã®å¿ è¦ã¿ã¹ã¯ï¼ éå»5å¹´ã®æå¾ç¨ç³åæ¸ã¯å¿ ãæåºãã¦ããå¿ è¦ãããã¾ãã ç´ç¨ããã¹ã¦æ¯æã£ã¦ããå¿ è¦ãããã¾ãã ã¢ã¡ãªã«æ°¸ä½æ¨©ãã¢ã¡ãªã«å½ç±ãè¿éãæ¾æ£ãªããå ´åãForm 8854ã¨ããæ¸é¡ãæåºããå¿ è¦ãããã¾ãã â»ãã®æ¸é¡ãæåºããªãã£ãå ´åã®ç½°éã$10,000ãã«ã¨ãã¨ã¦ãé«é¡ãªã®ã§æ³¨æãå¿ è¦ã§ãã ã¢ã¡ãªã«æ°¸ä½æ¨©ãã¢ã¡ãªã«å½ç±ãé¢è±ããçç±ã§å¤ãã±ã¼ã¹ï¼ ã¢ã¡ãªã«äººã®é å¶è ã¨çµå©ãã¦ãã¢ã¡ãªã«æ°¸ä½æ¨©ãã¢ã¡ãªã«å½ç±ãåå¾ãã¾ããããé¢å©ã¨ã¨ãã«è¿å´ãããã¨ããå ´åã ä¼ç¤¾ã®å¸°ä»»ã«ãã£ã¦æ¥æ¬ã¸ã帰å½ãªããé§å¨å¡æ§ãããã®ã»ãã®çç±ã§ã¢ã¡ãªã«æ°¸ä½æ¨©ãã¢
401(k)ã¨ä¸¦ãã§ããªã¿ã¤ã¤ã¡ã³ãæºåã®ããã«ãã使ãããIRA(Individual Retirement Arrangements)ãIRAã«ã¯ããããªç¨®é¡ãããã¾ããããã®ä¸ã§ããã£ã¨ããã使ãããã®ã¯Roth IRAã¨Traditional IRAã§ãã2020年度ã®æ°åãå ¥ããæ¯è¼è¡¨ããå±ããã¾ããç©ã¿ç«ã¦é度é¡ãæ§é¤å¯¾è±¡ã¨ãªãé度é¡ãªã©ã確èªããã ãã¨ã¨ãã«ãã©ã¡ãé¸ãã æ¹ãããã®ãã®èããããã¾ã¨ãã¾ããã 以ä¸ãé¸æã®ããã®ï¼ã¤ã®è¦ç´ ãèãã¾ãã åå ¥ åå ¥ã«ãã£ã¦ãRoth IRAã¯ç©ã¿ç«ã¦å¯è½ãªé¡ã決ã¾ãã¾ããTraditional IRAã¯åå ¥ã«ãããããç©ã¿ç«ã¦ã¯å¯è½ã§ãããè·å ´ã®ãªã¿ã¤ã¤ã¡ã³ããã©ã³ã«åå ãã¦ããããã¦ããªããã¨åå ¥ã«ãã£ã¦ãæå¾ç¨æ§é¤ã§ããé¡ãå¤åãã¾ãã é«é¡æå¾è ã¯ãRoth IRAã¯å©ç¨ä¸å¯ã§ãããããTraditional IRAã«æ§é¤
ã¢ã¡ãªã«ã®ç¨éã®å¶åº¦ã¯ãç¥ãã°ç¥ãã»ã©è¤éæªå¥ã§åãããã¨ãå¤ãã®ã ãããã®ä¸ã§ã横綱ç´ã®ãã®ã«Passive Foreign Investment Company (PFIC)ã«é¢ããå¶åº¦ãããããã¨ãã¨ã¯ãä¸é¨ã®éæã¡ããªãã·ã§ã¢ã®ããã¸ãã¡ã³ããªã©ã«è³ç£ãéãã¦èª²ç¨ãéãããç¹°ã延ã¹ããããã®ãé»æ¢ããã¤ããã§ã§ããå¶åº¦ãããããã¢ã¡ãªã«ãå¾æã®ç¡é§ã«è¤éãã¤åºç¯å²ãªå¶åº¦ã«ãªã£ã¦ããããã§ãæ¬æ¥ã®å¯¾è±¡å¤ã®ä¸è¬äººã«ã¾ã§å½±é¿ããããã§ããããã¨ãã°ãæ¥æ¬ã«ä½ãã§ãã人ãæè³ä¿¡è¨ãè³¼å ¥ãããã®å¾ãããä¿æããã¾ã¾ä»äºã®é½åãªã©ã§ã¢ã¡ãªã«ã®å± ä½è ã«ãªãã¨ããã®é端ã«ãã®ç¨å¶ã®å¯¾è±¡ã¨ãªã£ã¦ãã¾ããããã«å°ã£ããã¨ã«ãããããã±ã¼ã¹ã¯å¤§ãã«ãããããªã®ã«ãä¸è¬çã«ã¯ãã¤ãã¼ãªåå¨ã¨ãã¦ã»ã¨ãã©ç¥ããã¦ããªãããã§ãã¢ã¡ãªã«ã«ç§»ãä½ãã§ãã°ãããã¦ããæ°ä»ãããããããªå ´åãå¤ã模æ§ã§ãããããã¦
ãªãªã¼ã¹ãé害æ å ±ãªã©ã®ãµã¼ãã¹ã®ãç¥ãã
ææ°ã®äººæ°ã¨ã³ããªã¼ã®é ä¿¡
å¦çãå®è¡ä¸ã§ã
j次ã®ããã¯ãã¼ã¯
kåã®ããã¯ãã¼ã¯
lãã¨ã§èªã
eã³ã¡ã³ãä¸è¦§ãéã
oãã¼ã¸ãéã
{{#tags}}- {{label}}
{{/tags}}