Sunday, April 27, 2014

【说税】自雇或小生意的退休账户

【说税】自雇或小生意的退休账户

退休账户是自雇或小生意老板(Small business)避税的一部分。
自雇退休账户有几种,各有利弊,在IRS 560里有很详细的说明,http://www.irs.gov/pub/irs-pdf/p560.pdf 俺这里只是给大家一个总结,具体还是根据各自的情况各取所需吧。

1. SEP-IRA
Works well for business owners who prefer to provide a retirement benefit to all employees (including themselves) by making employer contributions.
雇主:可以给雇员或自己放25%工资 up to $51000 whichever is less。
雇员:个人可以放T-IRA的上限($5500 or $6500 if 50+)。
自雇可用雇主和雇员双方的限制,但是雇主自给的限制和给员工的略有不同,请参考560.

2. SIMPLE IRA
Great starter plan that encourages contributions from employees.
雇主:3% match upto $12,000 whichever is less.
雇员:$12,000 ($14,500 for employees age 50 or older).

自雇可用雇主和雇员双方的限制,雇主给员工的match 有2种选择。


3. Individual 401(k)
Excellent method to maximize tax deferral. Can contribute as employer and employee.
雇主和雇员upto $51000.
自雇可用雇主和雇员双方的限制。

4. Small Plan 401(k)
基本上和大公司的401K一样,必须要有雇员,不能用于自雇。就不多说了。
俺自己2013用了SEP IRA,2014 准备用I-401K。

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