你什么时候可以从个人退休账户中取出钱而不受处罚?

个人退休帐户 (ira)是为了帮助人们而设计的 为退休储蓄. To see that the money goes toward supporting people after they stop working, the law imposes a 10% tax penalty on an early IRA withdrawal. 如果你在59岁半之前把钱取出来, you will generally incur the penalty tax — unless your withdrawal meets one of the standard exceptions.

IRA提前提款的例外情况

• 残疾: If you become totally and permanently disabled and cannot work, you can draw on your accounts without paying the IRA withdrawal penalty.
• 死: 如果你死了， 你的受益人 will receive your IRA without paying the IRA withdrawal penalty.
• 失业期间的医疗pp王者电子官网: You are generally allowed to withdraw money from your IRA without penalty to help cover 健康pp王者电子官网 在你失业的纳税年度的保费. 符合资格:
  • You must have received 12 consecutive weeks of unemployment compensation.
  • The IRA distribution must be made during the year such unemployment compensation is paid, 或者接下来的一年.
  • The withdrawal must be within 60 days after going back to work.
• 未报销医疗费用: 通常, you can take money out of your IRA without the 10% penalty tax for non-reimbursable expenses that exceed 7.当年调整后总收入(AGI)的5%. 例如，如果你r AGI is $100,000, you may use the withdrawal to cover any unreimbursed medical expenses over $7,500. So, if you had a total of $12,000 non-reimbursable expenses, the distribution could cover $4,500.
• 基本相等的定期付款(SEPPs): If your IRA distribution is part of a pre-approved series of SEPPs made for your life (or life expectancy) or the joint lives (or joint life expectancies) of you and your designated beneficiary, the withdrawal is generally not subject to the 10% tax penalty. 访问 国税局.政府 审查某些需求.
• 合格的高等教育费用: You may be able to use money in your IRA to help pay you or your children's qualified 更高的教育费用 (including tuition, books, supplies and 费用) during the year.
• 首次置业: You can generally take up to $10,000 (lifetime limit) out of your IRA to put toward the 购买你的房子 if you qualify as a first-time homebuyer (someone who hasn't owned a home in the last two years).
• 晚期疾病: If you become terminally ill, you can withdraw on your accounts without paying the 10% penalty tax.
• 合格的出生或收养分配: You may be able to use up to $5,000 for each birth or adoption. The distribution must be taken during the one-year period starting on the date the child is born or the adoption is finalized.

This isn't an exhaustive list — you might be able to take other types of distributions without paying a 10% tax penalty. 例如，如果你 将个人退休账户转入雇主退休计划, 你一般不用付10%的罚款, nor will you pay the penalty for a transfer incident due to a 离婚.

阅读更多 国税局.政府 and consider talking with your tax professional to determine if your distribution qualifies for an exception to the 10% penalty tax.