안녕하세요, 2년쯤전에 Roth IRA에 2년치 8000불을 넣고 펀드를 사뒀습니다. 짐작하시겠지만… 지금현재 반토박나서 4000불정도고 펀드를 팔고 Roth IRA계좌에 cash화되어있습니다.

Roth IRA계좌는 after tax money라,원금까지는 그냥 인출해도 된다고 들었는데, 현재 남아있는 4000불을 그냥 빼면 되는지요? 4000불정도의 손해는 내년 Tax 보고때 capital loss로 잡을 수 있는것인지도 궁금합니다. Roth IRA계좌에대한 1099폼은 없는거 같던데요.

미리 감사드립니다.

59세가 되지 않으셨으면 적어도 오년은 갖고 계셔야하고,원금만 찾을 수있읍니다.

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.

Done that님. 감사합니다. 그런데 글 읽어봐도 잘 이해가 안가네요.
원금조차 5년이 지나야 찾을수 있다는 뜻인가요?

예를 들겠읍니다.

원금이 1000불을 넣고 그동안에 100불 earning(이익)이 붙었읍니다. 지금상태로는 본전도 못뽑고 있지만서도–.
원금 1000불은 오년후에 찾으시면서 no tax/no penalty입니다.
단 100불은 59 1/가 되신 후에 찾으셔야 no tax/no penalty입니다.
59 1/2가 되셔서 찾으시는 데 찾으시는 돈이 원금보가 작게 된 경우에는 loss 공제가 되는 경우가 있읍니다. 단 나이를 충족시키셔야 하고 구좌에 있는 돈을 100% 다 인출하셔야 합니다.

아.. 그렇군요. 정말 감사합니다.

Roth
* Your contributions are not tax deductible and are made with “after tax” dollars.
* Your earnings grow tax free. Money you withdraw is not taxed if your Roth IRA is open for at least five tax years and you are past the age of 59 ½.
* Your contributions can be withdrawn AT ANY TIME without penalty.
* Qualified distributions are tax and penalty-free.
* No mandatory distribution age.
* Funds can be used to purchase various investments (Stocks, bonds, CDs, ETFs, etc)
* Available only to single-filers making up to $101,000, or married couples making a combined maximum of $159,000 annually.

위님.
irs에 가셔서 distribution을 찾아 보십시요. 오년은 나이가 안되면 우선 기본입니다.

Google it ‘Roth IRA contribution withrawl’, not distribution. Contribution, conversion, and distribution has different guide line for Roth IRA.

Why don’t you go to irs first? (First answer came from IRS Roth IRA distribution = withdrawal.)
Why Amercans are hesitant to withdraw $ from Roth IRA if they google it and find the exact same wording?

5yr rule is when contribution is coming from conversion. Normal contribution to Roth IRA is already tax paid money, so IRS doesn’t concern this portion. Tax related portions are earnings from your contribution and contributions done by other sources like conversion from traditional IRA to Roth. By this reason, IRS document 590 only includes withdrawal case of distribution from conversion, as you copied it. Here is Roth IRA Wikipedia link, easier statement than IRS doc.

h ttp://en.wikipedia.org/wiki/Roth_IRA

It’s saying following. (Read Advantage section)

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Advantages

Direct contributions to a Roth IRA may be withdrawn tax free at any time. Rollover, converted (before age 59½) contributions held in a Roth IRA may be withdrawn tax and penalty free after the “seasoning” period (currently 5 years). Earnings may be withdrawn tax and penalty free after the seasoning period and age 59½ (or other qualifying event)……