?? ?? ? IRA ? ?? ??? ????(??)? ??????.
??? IRA???? ???? ???? ?? ??? ??? ????? ?? ?? ??? ?? ????? ??? ? ????. ??? ??? ?????? Achieving a Better Life Experience (ABLE)? ?? ??? ?? ????? ??? ? ????.
?? ? ???? ?? ????? ?? ????
??? ??? ??? ????? ????? ?? ???:
- ? 18? ??,
- ??? ?? ???? ?????? ?? ?? ???,
- ??? ?? ??.
??? ? ????? 5?? ??:
- ??? ????? ??? ?? ??
- ??? ?, ??? ?? ????? ???? ???? ??? ????? ??? ??
???? ?????.
????, ????, ?????? ?? ??? ??? ??? ?????. ?? ?? ???? ?? ?? ??, ?? ????? ? ???? ???? ??? ???? ????.
? ?? ??? ??? ?? 8880, ?? ?? ?? ?? ????(??)? ?? ????.
???? ??
??? ?? 1040???? ??? ??? ? ??? ??? ???? ???:
- ??? ?? Roth IRA ???,
- 401(k), ?? 457(b), SARSEP, ?? SIMPLE ???? ??? ??? ?? ?? ???,
- ?? ?? ??(?? Thrift Savings Plan ??) ?? 403(b)?? ??? ??? ?? ??? ???,
- 501(c)(18) ??? ??
- ??? ????? ??? ABLE ?? ??? (2018 ??)
? 50%, 20%, ?? 10% ???.
??? ???? ? ???? ????? ???? ????. ?? ?? ???? IRA ?? ABLE ??(??)?? ??? ??? ??? ??? ???? ?? ??? ?? ??? ??? ? ????.
? ????? ??? ?? ???? ???? $2,000(?????? ?? $4,000), ?? ?????? $1,000 ???. ??? ??? ???? ????? ?????.
??: ?? ????? ????? ??? 2021?? $41,000? ????? ????. 2021?? ?? ???? ??? ????. ?? 2021?? $2,000? IRA??? ??????. ? IRA ???? ?? ?? ? ??? ???? $39,000 ????. ?? IRA ?? ??? $2,000? 50%? $1,000? 2021? ??????? ????? ??? ? ????.
2024 ??? ????
| ????? | ?????? | ??? | ?? ???* |
|---|---|---|---|
| ?? ??? 50% | AGI $46,000 ?? | AGI $34,500 ?? | AGI $23,000 ?? |
| ?? ??? 20% | $46,001 - $50,000 | $34,501 - $37,500 | $23,001 - $25,000 |
| ?? ??? 10% | $50,001 - $76,500 | $37,501 - $57,375 | $25,001 - $38,250 |
| ?? ??? 0% | $76,500 ?? | $57,375 ?? | $38,250 ?? |
*??, ?? ?? ?? ?? ?? ???
2023 ??? ????
| ????? | ?????? | ??? | ?? ???* |
|---|---|---|---|
| ?? ??? 50% | AGI $43,500 ?? | AGI $32,625 ?? | AGI $21,750 ?? |
| ?? ??? 20% | $43,501 - $47,500 | $32,626 - $35,625 | $21,751 - $23,750 |
| ?? ??? 10% | $47,501 - $73,000 | $35,626 - $54,750 | $23,751 - $36,500 |
| ?? ??? 0% | $73,000 ?? | $54,750 ?? | $36,750 ?? |
*??, ?? ?? ?? ?? ?? ???
2022 ??? ????
| ????? | ?????? | ??? | ?? ???* | |
|---|---|---|---|---|
| ?? ??? 50% | AGI $41,000 ?? | AGI $30,750 ?? | AGI $20,500 ?? | |
| ?? ??? 20% | $41,001 - $44,000 | $30,751 - $33,000 | $20,501 - $22,000 | |
| ?? ??? 10% | $44,001 - $68,000 | $33,001 - $51,000 | $22,001 - $34,000 | |
| ?? ??? 0% | $68,000 ?? | $51,000 ?? | $34,000 ?? | |
*??, ?? ?? ?? ?? ?? ???
2021 ??? ????
| ????? | ?????? | ??? | ?? ???* | |
|---|---|---|---|---|
| ?? ??? 50% | AGI $39,500 ?? | AGI $29,625 ?? | AGI $19,750 ?? | |
| ?? ??? 20% | $39,501 - $43,000 | $29,626 - $32,250 | $19,751 - $21,500 | |
| ?? ??? 10% | $43,001 - $66,000 | $32,251 - $49,500 | $21,501 - $33,000 | |
| ?? ??? 0% | $66,000 ?? | $49,500 ?? | $33,000 ?? | |
*??, ?? ?? ?? ?? ?? ???
2020 ??? ????
| ????? | ?????? | ??? | ?? ???* | |
|---|---|---|---|---|
| ?? ??? 50% | AGI $39,000 ?? | AGI $29,250 ?? | AGI $19,500 ?? | |
| ?? ??? 20% | $39,001 - $42,500 | $29,251 - $31,875 | $19,501 - $21,250 | |
| ?? ??? 10% | $42,501 - $65,000 | $31,876 - $48,750 | $21,251 - $32,500 | |
| ?? ??? 0% | $65,000 ?? | $48,750 ?? | $32,500 ?? | |
*??, ?? ?? ?? ?? ?? ???
2019 ??? ????
| ????? | ?????? | ??? | ?? ???* |
|---|---|---|---|
| ?? ??? 50% | AGI $38,500 ?? | AGI $28,875 ?? | AGI $19,250 ?? |
| ?? ??? 20% | $38,501 - $41,500 | $28,876 - $31,125 | $19,251 - $20,750 |
| ?? ??? 10% | $41,501 - $64,000 | $31,126 - $48,000 | $20,751 - $32,000 |
| ?? ??? 0% | $64,000 ?? | $48,000 ?? | $32,000 ?? |
*??, ?? ?? ?? ?? ?? ???