Covid-19新2网址备用和常见问题

RMDs are the minimum amount the Internal Revenue Service (IRS) requires an individual to distribute from their IRA account each year, 一旦他们到了特定的年龄. 如果你出生在6月30日, 1949, 或更早, 你必须在70岁半时开始服用rmd. If you were born July 1, 1949, or later, you are required to begin taking RMDs when you reach age 72.

Based on the current guidelines, the following RMDs will not need to be taken this year:

• 2020年限制型心肌病
• 2019年RMDs，如果是在1月至12月期间拍摄的. 2020年4月1日和4月1日. 1, 2020. 注:如果2019年RMD是在1月至12月期间拍摄的. 1日和12月. 在2019年1月31日，该RMD没有资格作为间接展期退还
• 2020年继承RMDs (1).e. 拉伸支付)

Depending on when you took your RMD, you may be able to return this money as an indirect rollover.

• 如果在1月. 1日和7月2日，8月前可以退回. 31才算间接展期.
• 如果RMD是在7月3日或之后拍摄的, 它可以在分销后60天内作为间接展期退还. 
• 如果RMD是从继承的IRA中取出的, 请参阅以下常见问题解答，了解返回继承的RMD (i)的可用选项.e. 拉伸付款).

如果您是全年分期支付RMD(季度、月等).)，则可以将多个分布作为一个间接滚转返回. 如果您希望推迟2020年的付款，请致电(888)221-1234与新2网址的办公室联系.

It is our understanding, the RMDs that are being waived will not need to be made up at a future date.

是的，你继承的RMD在2020年被豁免. Depending on when you took your RMD, you may be able to return this money as an indirect rollover.

个人退休账户和配偶继承的个人退休账户

• 如果在1月. 1日和7月2日，8月前可以退回. 31作为间接展期.
• 如果RMD是在7月3日或之后拍摄的, 它可以在分销后60天内作为间接展期退还.

非配偶继承个人退休账户

• rmd可以退回到8月. 2020年3月31日作为间接展期.
• rmd不能被退回. 2020年或更晚.

如果您是全年分期支付RMD(季度、月等).)，则可以将多个分布作为一个间接滚转返回. 如果您希望推迟2020年的付款，请致电(888)221-1234与新2网址的办公室联系.

It is our understanding, the RMDs that are being waived will not need to be made up at a future date. 

The five-year deferral is now extended to a six-year deferral for deferred accounts issued in 2020 或更早. 这不适用于2021年及以后发行的递延账户.

No action is needed on your part to extend the five-year deferral to a six-year deferral. 美国股票公司将自动为您延长这一期限.

2020年受益人新获得的10年延期没有变化.

美国国税局不允许新2网址对已退还的rmd扣缴的税款进行退税. 一般来说，国税局会给你两种选择:

1. 将收到的金额作为间接滚转返回

2. 将收到的金额作为间接滚转返回 and contribute the difference (tax withheld) out of pocket

下面是一个假设的例子来说明这些选项:

你拿了5000美元的RMD，扣了500美元的税然后拿到了4500美元.

选择一:你可以将你收到的4500美元作为间接转期返还. 净剩余金额, $500, 会作为应税收入申报吗, 在2020年的个人所得税申报表上，500美元也将作为预扣税款报告.

选项二:你可以退回5美元,作为间接展期，总额为5,000美元, 包括那4美元吗,你收到了500美元, 还有500美元自掏腰包. 任何金额都不会申报为应税金额, 在2020年的个人所得税申报表上，500美元将作为预扣税款报告.

在大多数情况下，上述两个选项都是可用的. 然而, 每个人的纳税情况都是独一无二的, and we encourage you to meet with your tax professional to understand how your personal income tax return will be impacted.

一般来说，你方作为受益人的期限截止到12月12日. 31 of the year after the year the owner passed away to elect the inherited stretch option (i.e. 如果业主在2019年通过，你通常要到12月10日. 2020年11月31日举行大选).

作为受益人，您从2019年去世的所有者那里继承了IRA资金, 你可以在12月10日前进行选举. 31, 2021. 注意:此例外是特定的, 并且仅适用于所有者在2019年去世的情况，并且仅适用于IRA资金.

We encourage you to share this information with your tax professional and determine how it applies to you.

If you return your RMD as an indirect rollover you can expect to receive two tax forms for 2020 (mailed to you in 2021). 您将收到2020年1099-R表格，报告所采取的RMD. In addition, you will receive a 2020 5498年形成 reporting the amount returned as an indirect rollover.

下面 are two examples to illustrate reporting a 2020 1099 - r形式 and 5498年形成 if you choose to return funds as an indirect rollover.

你拿了5000美元的RMD，扣了500美元的税然后拿到了4500美元.

选项1:您选择将收到的4,500美元作为间接滚转返还. 您的2020年1099-R表将报告总额为5美元,000 distributed and $500 in taxes withheld (this form does not change when you return funds). 你的2020年5498表将报告4500美元作为展期.

选项2:您选择退还5美元,作为间接展期，总额为5,000美元, 包括那4美元吗,你收到了500美元, 还有500美元自掏腰包. 您的2020年1099-R表将报告总额为5美元,000 distributed and $500 in taxes withheld (this form does not change when you return funds). 您的2020年5498表将报告5,000美元作为展期.

We encourage you to share this information with your tax professional to determine how this is reported and how it will impact your 2020 personal income tax return.

美国国税局通常将间接展期限制为在365天内展期一次, 而RMD的退还是在这个限额内考虑的(i.e. 如果您选择退还您的RMD, the original CARES Act guidelines implied you could not perform another indirect rollover for the next 365 days). The return of a RMD (only RMDs waived under the CARES Act and additional guidance) is no longer considered when applying this limit.

We encourage you to share this information with your tax professional to determine how this is reported and how it will impact your personal income tax return.

根据《新2网址备用》和2020-51年通知，某些rmd已被豁免. 这为您提供了保留收到的RMD或将其退回的选项. 如需退回RMD，请致电(888)221-1234与新2网址联系.

如果您是全年分期支付RMD(季度、月等).)，则可以将多个分布作为一个间接滚转返回. 如果您希望推迟2020年的付款，请致电(888)221-1234与新2网址的办公室联系.

It is our understanding, the RMDs that are being waived will not need to be made up at a future date. 

美国国税局已经免除了2020年的RMD. 这为您提供了按照计划使用RMD的选项, 只服用你RMD的一部分, 或者将你的全部付款推迟到2021年. If you would like to change or defer your 2020 RMD payments, please contact us at (888) 221-1234.

如果新2网址没有你的消息, 新2网址将继续根据新2网址存档的指示向您支付任何款项.

It is our understanding, the RMDs that are being waived will not need to be made up at a future date.

任何年龄的合格个人都可以获得高达10万美元的crd. The 10 percent early distribution tax is being waived for qualified individuals under age 59 ½ for CRD payments received. 这是1. 2020年12月1日和12月1日. 30, 2020. 正常的合同条款，包括退保和退保费用，仍然适用.

合资格参加CRD的人士包括:

1. 被诊断患有COVID-19的个体.
2. 配偶或受抚养人被诊断患有COVID-19的个人.
3. Individuals (or spouse or a member of the individual’s household) who experience adverse financial consequences because of COVID-19, 如:

• 被隔离 
• 被临时休假、解雇或工作时间减少
• 由于缺乏儿童看护而不能工作
• 关闭或缩短个人拥有或经营的企业的营业时间
• 薪水减少、工作机会被取消或工作开始日期被推迟

Unless you elect not to, CRD payments will, by default, be taxed ratably over the next three years. We encourage you to consult with your tax professional on how CRD payments taken will impact your future personal income tax returns, 并决定你是否有资格参加CRD考试.

Please note: 美国股票 does not need to verify distributions are for coronavirus-related distributions. 此外，上述CRD信息仅为信息更新. 在1099-R表上报告CRD付款并没有唯一的方法, and you can expect CRD payments to be reported like any other distribution on 1099 - r形式. 

一般来说，美国国税局对待实质上相等的定期付款的变化(例如.e. 72t payments) as a violation and potentially exposes you to a 10% early distribution tax. 然而, the CARES Act and Notice 2020-50 do permit you to take a CRD even if you are set up on 72t payments. 这个特定的交易不会违反72吨的要求. You do need to continue your 72t payments until age 59 1/2, or for five years, whichever is later.

您可以在未来三年内重新缴纳CRD款项. The recontribution must be made during the three-year period beginning the day after the CRD payment was received. 供款可分一次或多次缴付. 供款总额不得超过收到的CRD付款总额.

已偿还的CRD款项不需纳税. We encourage you to consult your tax professional to understand how this will impact your future personal income tax returns.

If you indicate you are repaying a CRD, 美国股票 will report this as a direct transfer. It is your responsibility to notify us if you intend a contribution to be a repayment of a CRD payment.

美国国税局延长了2019年缴纳税款的截止日期. 2019 contributions can be applied to a contract until July 15, if postmarked by that date.

美国国税局, 此时此刻, 是否延长并提供在稍后日期提交和邮寄表格5498的选项. 与往年一样，美国股票公司在5月份继续邮寄5498表格. 如果你在5498表格寄出后才捐款, 美国股票公司会寄给你一份更正过的5498表格.