m**********e
发帖数: 36 | 1 我们有两个traditional accounts。在2006和2007年存的, 两个account每个存入after
-tax $8000。存入的钱是税后的，我们当时填了相应的表格,表明我们存了税后的
traditional IRA。
现在两个account里面分别有$5500和$8300（管理的不好, 不如不存）。
去年将两个account分别rollover成了Roth IRA。收到了两张1099R form。
怎样报税？
(1) 存的$16000是税后的钱.
(2) 一个rollover时损失了$2500。一个是赚了$300。
(3) 损失的可以claim loss吗？损失的部分以前没有claim loss，因为在IRA里面没有
办法claim loss.
(4) 赚的$300似乎要交税。赚的部分以前也没有报税，也因为IRA account。
请有类似情况的人给指点指点。谢谢了。 | c*******n
发帖数: 913 | 2 If you made nondeductible contributions to your regular IRA. When you roll
your regular IRA to a Roth IRA, the portion of the rollover that comes from
nondeductible contributions is tax-free.
The formula for calculating the taxable amount is (total basis in all IRAs/
total value of all IRAs) multiplied by the amount converted.
1) In your case, the conversion in your fist account from Non-deductible IRA
to Roth IRA should have no taxable consequence.
2) The $300 gain will be realized as taxable potion on 16b of your form 1040
. For those who made a bigger conversion in 2010 to Roth IRA could elect the
taxable amount to be allocated equally in next 2 years. 2011 and 2012.
3) However, total amount of 1099-Rs should be reported on line 16a of your
form 1040.
Hope it helps. |
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