什麼是 401(k)？快速了解美國最常見的退休儲蓄帳戶！

401(K) 是由雇主提供的 退休儲蓄計畫，讓你能以稅務優惠的方式替未來存錢。

1. 401(k)分成兩種類型：

Traditional 401(k)：

• 以稅前收入投入
• 當年可減少應稅收入
• 退休提款時再課稅

Roth 401(k)：

• 以稅後收入投入
• 退休後提款免稅

2. 提領限制與罰款

Traditional 401(k)：

• 未滿 59.5 歲提領 → 通常會有10%罰款
• 滿 59.5 歲 → 可自由提領（無罰款）
• 72 歲（或 73 歲）開始 → 必要最低提領 (RMD)，未提領將面臨罰款

Roth 401(k)：

• 未滿 59.5 歲提領 → 通常會有10%罰款
• Roth 401(k) 帳戶已開滿 5 年，如未存滿5年需課獲利部分所得稅
• 72 歲（或 73 歲）開始 → 必要最低提領 (RMD)，未提領將面臨罰款

3. 年度存款上限（2026 年）

• 個人年度上限：$24,500
• 年滿 50 歲可額外存 $8,000 Catch-Up

美國註冊會計師 羅霞 提醒您，在做任何退休帳戶提領或規劃前，務必了解相關稅務影響與罰則，避免不必要的成本。

如果有其他疑問或者需要更多的幫助，

歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600

或者 E-mail: ustaxproservice@gmail.com 

也歡迎造訪我公司官網: https://www.ustaxproservice.com 

(美國稅務服務有限公司 USTAX Service LLC)

A 401(k) is an employer-sponsored retirement savings plan that allows you to save for the future with valuable tax advantages.

1. Two Types of 401(k) Plans

Traditional 401(k):

• Contributions are made with pre-tax income
• Lowers your taxable income for the year
• Withdrawals in retirement are taxed

Roth 401(k):

• Contributions are made with after-tax income
• Tax-free withdrawals in retirement

2. Withdrawal Rules and Penalties

Traditional 401(k):

• Withdrawals before age 59.5 → generally subject to a 10% early withdrawal penalty
• At age 59.5 or older → free to withdraw without penalties
• At age 72 (or 73) → Required Minimum Distributions (RMDs) must begin; failing to take RMDs may result in penalties

Roth 401(k):

• Withdrawals before age 59.5 → Usually subject to a 10% penalty.
• If the Roth 401(k) account has been open for at least 5 years, earnings can be withdrawn tax-free; otherwise, the earnings portion is subject to income tax.
• Starting at age 72 (or 73) → Required Minimum Distributions (RMDs) apply, and failure to withdraw may result in penalties.

3. Annual Contribution Limits (2026)

• Individual annual limit: $24,500
• Age 50 or older: additional $8,000 Catch-Up contribution allowed

USCPA Luo Xia reminds you Before making any retirement account withdrawals or planning decisions, be sure to understand the related tax implications and penalties to avoid unnecessary costs.

If you have any questions or need any further help,

please contact us at the USCPA Luo Xia +886 980919600

or Email: ustaxproservice@gmail.com 

Also welcome to visit our website: https://www.ustaxproservice.com 

(USTAX Service LLC)