美国退休帐户也有「最低提领规定」?搞懂 RMD 怎么算、几岁要开始提
很多人辛苦多年把钱存进 401(k)、Traditional IRA 等退休帐户,享受延迟课税的好处,但很少人知道:到了一定年纪,政府会强制要求你每年至少提领一定金额,这就是 RMD(Required Minimum Distribution,最低提领金额)。没提、提太少,都可能面临不小的罚款。以下整理 RMD 的运作方式与常见误解。
几岁要开始提领?看你的出生年
▸ 1951～1959 年出生者:RMD 从 73 岁那一年开始
▸ 1960 年(含)以后出生者:RMD 从 75 岁那一年开始
▸ 第一次 RMD 可以延到隔年 4 月 1 日前提领,但延后的话,当年度就要领「两次」RMD(一次补去年的、一次是当年的),可能把自己推到更高的税率级距
RMD 金额怎么算?
▸ 用前一年 12 月 31 日的帐户余额,除以 IRS 公布的「余命系数」(Uniform Lifetime Table)
▸ 举例:73 岁的系数约为 26.5,帐户余额 50 万美元 ÷ 26.5 ≈ 18,868 美元,就是当年至少要提领的金额
▸ 年纪越大,系数越小,代表每年「被迫提领的比例」会逐年提高
还在工作可以延后提领吗?
▸ 如果是 Traditional IRA,没有例外,到龄就必须开始提领
▸ 如果是雇主提供的退休计划(如 401(k)),且你仍在该公司上班、又不是持股 5% 以上的老板,可以把该帐户的 RMD 延到真正退休那一年才开始
没提领或提太少,罚款很重
▸ 未在期限内提领的部分,会被课以 25% 的消费税(excise tax)
▸ 如果在 2 年内更正并补提领,罚款可降至 10%,需要申报 Form 5329
美国注册会计师 罗霞 提醒您: RMD 的起始年龄、计算方式、延后提领的例外规定,牵涉到你的出生年份与帐户类型,算错或忘记提领很容易面临罚款。退休帐户规划建议提早咨询专业合格的 CPA
如果有其他疑问或者需要更多的帮助,
欢迎来电咨询美国注册会计师 罗霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也欢迎造访我公司官网: https://www.ustaxproservice.com
(美税服务有限公司 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)