美國退休帳戶也有「最低提領規定」?搞懂 RMD 怎麼算、幾歲要開始提
很多人辛苦多年把錢存進 401(k)、Traditional IRA 等退休帳戶,享受延遲課稅的好處,但很少人知道:到了一定年紀,政府會強制要求你每年至少提領一定金額,這就是 RMD(Required Minimum Distribution,最低提領金額)。沒提、提太少,都可能面臨不小的罰款。以下整理 RMD 的運作方式與常見誤解。
幾歲要開始提領?看你的出生年
▸ 1951～1959 年出生者:RMD 從 73 歲那一年開始
▸ 1960 年(含)以後出生者:RMD 從 75 歲那一年開始
▸ 第一次 RMD 可以延到隔年 4 月 1 日前提領,但延後的話,當年度就要領「兩次」RMD(一次補去年的、一次是當年的),可能把自己推到更高的稅率級距
RMD 金額怎麼算?
▸ 用前一年 12 月 31 日的帳戶餘額,除以 IRS 公布的「餘命係數」(Uniform Lifetime Table)
▸ 舉例:73 歲的係數約為 26.5,帳戶餘額 50 萬美元 ÷ 26.5 ≈ 18,868 美元,就是當年至少要提領的金額
▸ 年紀越大,係數越小,代表每年「被迫提領的比例」會逐年提高
還在工作可以延後提領嗎?
▸ 如果是 Traditional IRA,沒有例外,到齡就必須開始提領
▸ 如果是雇主提供的退休計畫(如 401(k)),且你仍在該公司上班、又不是持股 5% 以上的老闆,可以把該帳戶的 RMD 延到真正退休那一年才開始
沒提領或提太少,罰款很重
▸ 未在期限內提領的部分,會被課以 25% 的消費稅(excise tax)
▸ 如果在 2 年內更正並補提領,罰款可降至 10%,需要申報 Form 5329
美國註冊會計師 羅霞 提醒您: RMD 的起始年齡、計算方式、延後提領的例外規定,牽涉到你的出生年份與帳戶類型,算錯或忘記提領很容易面臨罰款。退休帳戶規劃建議提早諮詢專業合格的 CPA
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
(美稅服務有限公司 USTAX Service LLC)
Do U.S. Retirement Accounts Also Have a "Minimum Withdrawal Rule"? Understanding How RMDs Are Calculated and When They Start
Many people spend years diligently putting money into 401(k)s, Traditional IRAs, and other retirement accounts, enjoying the benefit of tax-deferred growth — but few realize that once you reach a certain age, the government requires you to withdraw a minimum amount every year. This is called an RMD (Required Minimum Distribution). Failing to withdraw it, or withdrawing too little, can result in a significant penalty. Here's a breakdown of how RMDs work and some common misunderstandings.
At what age do you need to start withdrawing? It depends on your birth year
▸ Born 1951–1959: RMDs begin the year you turn 73
▸ Born 1960 or later: RMDs begin the year you turn 75
▸ Your first RMD can be delayed until April 1 of the following year, but if you delay it, you'll need to take "two" RMDs that year (one for the prior year, one for the current year), which could push you into a higher tax bracket
How is the RMD amount calculated?
▸ Take your account balance as of December 31 of the prior year and divide it by the "life expectancy factor" published by the IRS (the Uniform Lifetime Table)
▸ For example: the factor for age 73 is approximately 26.5, so a $500,000 account balance ÷ 26.5 ≈ $18,868, which is the minimum amount you must withdraw that year
▸ The older you get, the smaller the factor becomes, meaning the "percentage you're required to withdraw" increases each year
Can you delay withdrawals if you're still working?
▸ For a Traditional IRA, there's no exception — once you reach the required age, you must begin withdrawing
▸ For an employer-sponsored retirement plan (such as a 401(k)), if you're still working at that company and don't own more than 5% of it, you can delay that account's RMD until the year you actually retire
Penalties for not withdrawing, or withdrawing too little, are steep
▸ Any amount not withdrawn by the deadline is subject to a 25% excise tax
▸ If corrected and the missed amount is withdrawn within 2 years, the penalty can be reduced to 10%, and Form 5329 must be filed
USCPA Luo Xia reminds you: the age RMDs start, how they're calculated, and the exceptions for delaying withdrawals all depend on your birth year and account type — getting the calculation wrong or forgetting to withdraw can easily lead to penalties. It's recommended to consult a licensed, professional CPA early on for your retirement account planning.
If you have any other questions or need further assistance,
please contact us at USCPA Luo Xia +886 980919600
or email: ustaxproservice@gmail.com
You're also welcome to visit our company website: https://www.ustaxproservice.com
(USTAX Service LLC)