r**********0
发帖数: 1 | 1 考古了下，明白conversion to Roth 时要按照deductable（taxable）的比例转并补税
，问题是：
1. 如果我4月15日前放了5500在traditional IRA里算2014contribution，是不是只要
我2014税表line32 IRA deduction中不deduct这5500，那么就算是after tax
contribution to traditional IRA，然后可以直接转到Roth IRA了 （按比例如果IRA
有以前deducted contribution余额的话）？
2. 如果我在line32 IRA decution中claim了这5500的扣除，那么这5500就算是taxable
IRA，今年或者明后年转换是要补税？这个补税怎么补，是不是填在Line15A IRA
distribution中？按ordinary income交税？或是如果买股票超过一年，可以适用long
term capital gain tax？
3. 可以无限backdoor to Roth IRA，没有任何金额限制。当然，这取决于IRA以前的余
额，今年的contribution（税前扣除或不扣除-算税后contribution），和401K可以
rollover的部分。
谢谢 | g********n
发帖数: 127 | 2 First, Conversion to Roth IRA does not have to be from tax deductable
account(s). One example is that if you don't have any tradition IRA before,
and your income has exceeded the income limit for tax Deductable Traditional
IRA, you can contribute $5500 to a Non-Deductable traditional IRA and then
backdoor convert to Roth IRA (without paying extra tax). Since the $5500 is
your after tax money, you don't need to pay tax for the conversion. Many
high income earners use this way to contribute to their Roth IRA. However,
the backdoor conversion is complicated. You'd better to either do more
research work or consult a CPA.
Q1: 按比例的基数是你所有Traditional IRA的总额（包括tax-deductible and
nondeductible). You'd better be careful to calculate it.
Q2.Please refer to 8606 form. The tax rate will be your regular income rate,
not long term gain rate. 这是正常的conversion, not a backdoor conversion.
Q3. You may misunderstand "backdoor conversion" --it is a tax free
conversion from non-duductable traditional IRA to Roth IRA. First,
contribution to traditional IRA has a $5500 limit. Second, you don't have
any other traditional IRA accounts. Then you can backdoor convert this $5500
to Roth IRA without payment tax and penalty.
I feel what you are talking is a normal conversion (from a tax-deductible
traditional IRA to Roth IRA). For a normal conversion there is no limit. You
can convert what ever amount. However, you have to pay tax (your regular
income tax rate) for the converted amount.
IRA
taxable
long
【在 r**********0 的大作中提到】
: 考古了下，明白conversion to Roth 时要按照deductable（taxable）的比例转并补税
: ，问题是：
: 1. 如果我4月15日前放了5500在traditional IRA里算2014contribution，是不是只要
: 我2014税表line32 IRA deduction中不deduct这5500，那么就算是after tax
: contribution to traditional IRA，然后可以直接转到Roth IRA了 （按比例如果IRA
: 有以前deducted contribution余额的话）？
: 2. 如果我在line32 IRA decution中claim了这5500的扣除，那么这5500就算是taxable
: IRA，今年或者明后年转换是要补税？这个补税怎么补，是不是填在Line15A IRA
: distribution中？按ordinary income交税？或是如果买股票超过一年，可以适用long
: term capital gain tax？
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