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Withdrawal에 대하여 나온 항목을 다 카피하였읍니다.
첫번째는 세금을 내지 않아도 된다는 것이지요. 단 세금을 내지 않는 withdrawal/distribution이 되기 위해서는 그다음항목을 만족시켜야 한다는 겁니다. 5년 제한은 직접 돈을 넣었던 지, 아니면 롤오버를 한 것에는 상관없읍니다. irs의 사이트에서 두개를 나누어서 말한 곳을 아직 보지는 못했기때문에 그런 항목이 있으면 알려주십시요.
Are Distributions Taxable?
You do not include in your gross income qualified distributions or distributions that are a return of your regular contributions from your Roth IRA(s). You also do not include distributions from your Roth IRA that you roll over tax free into another Roth IRA. You may have to include part of other distributions in your income. See Ordering Rules for Distributions , later.
Basis of distributed property.
The basis of property distributed from a Roth IRA is its fair market value (FMV) on the date of distribution, whether or not the distribution is a qualified distribution.Withdrawals of contributions by due date.
If you withdraw contributions (including any net earnings on the contributions) by the due date of your return for the year in which you made the contribution, the contributions are treated as if you never made them. If you have an extension of time to file your return, you can withdraw the contributions and earnings by the extended due date. The withdrawal of contributions is tax free, but you must include the earnings on the contributions in income for the year in which you made the contributions.What Are Qualified Distributions?
A qualified distribution is any payment or distribution from your Roth IRA that meets the following requirements.
It is made after the 5-year period beginning with the first taxable year for which a contribution was made to a Roth IRA set up for your benefit, and
The payment or distribution is:
Made on or after the date you reach age 59½,
Made because you are disabled,
Made to a beneficiary or to your estate after your death, or
One that meets the requirements listed under First home under Exceptions in chapter 1 (up to a $10,000 lifetime limit).
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Is Roth Distributions a Qualified Distribution?Additional Tax on Early Distributions
If you receive a distribution that is not a qualified distribution, you may have to pay the 10% additional tax on early distributions as explained in the following paragraphs.Distributions of conversion and certain rollover contributions within 5-year period. If, within the 5-year period starting with the first day of your tax year in which you convert an amount from a traditional IRA or rollover an amount from a qualified retirement plan to a Roth IRA, you take a distribution from a Roth IRA, you may have to pay the 10% additional tax on early distributions. You generally must pay the 10% additional tax on any amount attributable to the part of the amount converted or rolled over (the conversion or rollover contribution) that you had to include in income. A separate 5-year period applies to each conversion and rollover. See Ordering Rules for Distributions , later, to determine the amount, if any, of the distribution that is attributable to the part of the conversion or rollover contribution that you had to include in income.
The 5-year period used for determining whether the 10% early distribution tax applies to a distribution from a conversion or rollover contribution is separately determined for each conversion and rollover, and is not necessarily the same as the 5-year period used for determining whether a distribution is a qualified distribution. See What Are Qualified Distributions , earlier.
For example, if a calendar-year taxpayer makes a conversion contribution on February 25, 2008, and makes a regular contribution for 2007 on the same date, the 5-year period for the conversion begins January 1, 2008, while the 5-year period for the regular contribution begins on January 1, 2007.
Unless one of the exceptions listed later applies, you must pay the additional tax on the portion of the distribution attributable to the part of the conversion or rollover contribution that you had to include in income because of the conversion or rollover.
You must pay the 10% additional tax in the year of the distribution, even if you had included the conversion or rollover contribution in an earlier year. You also must pay the additional tax on any portion of the distribution attributable to earnings on contributions.
Other early distributions. Unless one of the exceptions listed below applies, you must pay the 10% additional tax on the taxable part of any distributions that are not qualified distributions.
Exceptions. You may not have to pay the 10% additional tax in the following situations.
You have reached age 59½.You are disabled.
You are the beneficiary of a deceased IRA owner.
You use the distribution to pay certain qualified first-time homebuyer amounts.
The distributions are part of a series of substantially equal payments.
You have significant unreimbursed medical expenses.
You are paying medical insurance premiums after losing your job.
The distributions are not more than your qualified higher education expenses.
The distribution is due to an IRS levy of the qualified plan.
The distribution is a qualified reservist distribution.
The distribution is a qualified disaster recovery assistance distribution.
The distribution is a qualified recovery assistance distribution.
Most of these exceptions are discussed earlier in chapter 1 under Early Distributions .
Tax-free withdrawal of economic stimulus payments. You may choose to withdraw an economic stimulus payment that was directly deposited to your Roth IRA in 2008. If you choose to withdraw any or all of the payment, that portion of the payment is treated as neither contributed nor distributed from your IRA. The amount withdrawn is not included in your income and is not subject to additional tax or penalty. The withdrawal must be made by the due date for filing your 2008 tax return, including extensions. For most people that would be April 15, 2009.
If you do withdraw all or part of the payment from your IRA, you will receive a Form 1099-R showing the amount of the distribution. Include the distribution on Form 1040, line 15a; Form 1040A, line 11a; or Form 1040NR, line 16a. Do not make an entry on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b, but enter “ESP” in the space next to the line. For more information see the instructions for your