Traditional Individual Retirement Accounts (爱尔兰共和军), which were created in 1974, are owned by roughly 36.600万美元.S. 家庭. 罗斯个人退休账户(Roth ira)是1997年根据《网赌最好最大平台》(Taxpayer Relief Act)创建的，拥有人数接近27人.3 million 家庭.¹

两者都是ira. And yet, each is quite different.

Traditional Vs. 罗斯爱尔兰共和军

Up to certain limits, 传统的个人退休账户允许个人将可免税的捐款存入他们的账户。. 传统个人退休账户的分配按普通收入征税, and if taken before age 59½, may be subject to a 10% federal income tax penalty. 一般来说，一旦你年满73岁，你就必须开始领取规定的最低分配额.^2,3

For individuals covered by a retirement plan at work, 到2022年，收入在109美元之间的传统个人退休账户的扣除额将逐步取消,000元及129元,000 for married couples filing jointly, and between $68,000元及78元,000 for single filers.⁴

此外，在一定限度内，个人可以用税后资金向罗斯个人退休账户(罗斯爱尔兰共和军)捐款. 有资格获得免税和免罚款的收入提款, 罗斯个人退休账户的分配必须满足持有五年的要求，并且必须在59岁半以后进行.

与传统的个人退休账户一样，罗斯个人退休账户的供款也受到收入的限制. 2022年, contributions to a 罗斯爱尔兰共和军 are phased out between $204,000元及214元,000 for married couples filing jointly and between $129,000元及144元,000 for single filers.⁵

In addition to contribution and distribution rules, 每年可以向个人退休账户提供多少资金是有限制的. 事实上, these limits apply to any combination of 爱尔兰共和军s; that is, workers cannot put more than $6,000 per year into their Roth and traditional 爱尔兰共和军s combined. So, if a worker contributed $3,500 in a given year into a traditional 爱尔兰共和军, contributions to a 罗斯爱尔兰共和军 would be limited to $2,500 in that same year.⁶

在纳税年度结束前年满50岁的个人有资格获得“补缴”供款. The combined limit for these is $7,000.⁶

传统和罗斯个人退休账户都可以在你的退休计划中发挥作用. 一旦你弄清楚哪种方式更适合你，就只剩下一个任务了:开一个账户.⁷

* Up to certain limits

**传统个人退休账户的分配按普通收入征税, and if taken before age 59½, may be subject to a 10% federal income tax penalty. 一般来说，一旦你年满73岁，你就必须开始领取规定的最低分配额.

*** To qualify, 罗斯个人退休账户的分配必须满足持有五年的要求，并且必须在59岁半以后进行.

1. 这里.org, 2022
   2. 国税局.gov, March 12, 2021. Under the SECURE Act, in most circumstances, once you reach age 73, 您必须开始从传统个人退休帐户(爱尔兰共和军)中提取所需的最低分配额。. 根据《网赌最好最大平台》，只要您符合劳动收入要求，您可以在70岁半后继续向传统爱尔兰共和军缴费.
   3. Up to certain limits, 传统的个人退休账户允许个人将可免税的捐款存入他们的账户。. 传统个人退休账户的分配按普通收入征税, and if taken before age 59½, may be subject to a 10% federal income tax penalty. 一般来说，一旦你年满73岁，你就必须开始领取规定的最低分配额.
   4. 国税局.政府,2022
   5. 国税局.政府,2022
   6. 国税局.政府,2022
   7. 2017年的《十大最好的网赌平台》取消了“撤销”罗斯转换的能力.

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