ʻO kaʻike i hōʻikeʻia
Nā palapala 5498 e hōʻike ana i nāʻano o nāʻike pūnaewele, me:
- Nā hāʻawi i hāʻawiʻia i nā papahana IRA, HSA a me ESA
- ʻO ka mālā kūʻai kūpono o IRA a iʻole nā kālā'ē aʻe e like me Dec. 31
- Inā pono e hoʻomaka ka mea e hoʻopaʻa ana i ka mea e pono ai ka hāʻawiʻana
Pono e loaʻa iāʻoe kahi Pepa 5498 no kēlā me kēiaʻano pilikino āu i loaʻa -ʻo IRA, Roth IRA, SEP IRA a me nā mea'ē aʻe - ma kēlā me kēia pūnaewele kālā. Inā loaʻa iāʻoe kekahi SEP IRA a me Roth IRA ma ke kāʻei hoʻokahi, e hāʻawi aku kahi pēpē iāʻoe 5498 no kēlā me kēia helu, akā, e hui pū nā pūnaewele kālā i nā moʻolelo a pau o kēlāʻano i hoʻokahi Puka 5498. Eia kekahi,ʻo Roth IRA ma E hōʻikeʻia kahi pēlā kūʻokoʻa i hoʻokahi pepa.
Nāʻanoʻano likeʻole 5498
Nā puka 5498 maʻekolu mauʻano, e like me kā lākou e hōʻike nei.
- Puka 5498, Kelepili Hōʻuluʻulu IRA no nā hōʻike pilikino e pili ana i nā palapala hoʻolimalima hoʻolimalima likeʻole me nā IRA , Roth IRA , SEP IRA, a me nā papahana IRA o SIMPLE .
- Nā palapala 5498-SA e hōʻike i nāʻike e pili ana i nā waihona palekana olakino (HSA).
- ʻO ka palapala 5498-ESA e hōʻike nei i nāʻike e pili ana i nā Kōkua Hoʻomoʻohua Hoʻonaʻauao Coverdell .
Ke kiʻiʻoe iā 5498
Ua hoʻounaʻia keʻano 5498 e Jan. 31 i nā mea waihona waihona IRA e pono e hoʻolimalima i nā kaʻina maʻamau. E nānāʻia ka pahu 11 inā hiki i ka 70 ma ka makahiki o ka makahiki i hala. E lilo ana kēia pahu i hōʻailona e hoʻomakaʻoe e lawe i ka RMD ma mua oʻApelila 1 o ka makahiki ma hope o kahi āu e hoʻohuli ai i ka 70 a me 1/2.
Ināʻole, ināʻaʻoleʻoe e hoʻomaka e lawe i ka RMD, hiki i ka laikini a hiki i ka lā 31 o Mei e hoʻouna iāʻoe i kouʻano.
Pono e waihoʻia keʻano 5498 me ka IRS ma ka lā 31 o Mei.ʻO nā haʻawina no ka makahikiʻauhau i hala a hiki i ka lā 15 o Aperila i loko o ka Form 5498 no nā loina kahiko a me Roth IRA,ʻaʻole e loaʻa i kēia mauʻike i loaʻa iā ia me ka loaʻaʻole o nāʻike i loaʻa iā Ihi. , akā, pono iāʻoe i loko o kāu mau moʻolelo iho.
Ka Pono e Hoʻomohui i kēiaʻIkepili ma kāu Pakuhi Auhau
Ua loaʻa paha iāʻoe kekahiʻike i loaʻa ma ka Pepa 5498 ma kāu panehoʻiʻauhau. ʻO ka hapanui o nā poʻe i hoʻouna mua i kā lākou mauʻauhauʻauhau ma ka hopena o Mei,ʻaʻole lākou e hoʻoponopono a hoʻololi i kā lākou mauʻike. ʻO keʻano 5498ʻoi aku ka hōʻoia o kaʻike āu i hoʻolako mua ai i ka IRS. ʻOiai, he mea maikaʻi ia e hōʻoia i ka hōʻikeʻana o kaʻike i keʻano e pili pū me kāu mau moʻolelo a me kāu hoʻihoʻihoʻiʻana.
Pehea e kāleka i kaʻike
ʻO nā haʻawina no nā IRA e hoʻohālikelike i nā waiwai a pau i hāʻawiʻia ma o ka palena palena palena IRA, kahi mau lāʻoʻApelila 15 no kekahi makahikiʻauhau. ʻO nā haʻawina no nā SEP a me nā hoʻopiʻi SIMPLE ke hoʻohālikelike i nā haʻawina i hanaʻia i loko o ka makahiki makahiki e like me ka makahikiʻauhau i kohoʻia e ka mea hāʻawi.
ʻO keʻano 5498 e hōʻike i nā mea i hanaʻia,ʻoiai inā ua hoʻokuʻuʻia kekahi a iʻole paha.
- Hāʻawiʻia nā haʻawina i kahi IRA kahiko i ka pahu 1 o ka Pepa 5498.ʻO nā mea i loaʻa i ka IRA mau palapala i hōʻikeʻia ma ka Pepa 1040, laina 32. Nā Nondeductible ihana IRA i hōʻikeʻia ma ka Form 8606, laina 1.ʻO ke kālā i hōʻikeʻia ma ka pahu 1 o Form 5498. nā hāʻina a pau i hāʻawiʻia i kahi IRA i hanaʻia i kohoʻia no ka makahikiʻauhau mua.
- ʻAʻole i hōʻikeʻia nā haʻawina i kahi Rote IRA i kāu hoʻihoʻiʻauhau. Eia naʻe,ʻo ka nui i hōʻikeʻia ma ka pahu 10 o ka Puka 5498 e hōʻike i nā haʻawina a pau āu i hana ai i kahi ROT IRA i kohoʻia no ka makahikiʻauhau mua.
- Ināʻoe e hana nei, hāʻawiʻia nā kōkua i SEP a me SIM ILE i ka Pepa 1040, laina 28.ʻO ka SEP a me nā kōkua IRA o SIMPLE i hanaʻia e ka mea hana i ka pūʻulu o ka limahanaʻaʻole hōʻike i ka 1040 o ka limahana, akā eʻikeʻia i ka pahu 12 ma kāu W-2 me kahi helu. Hōʻike ka Code F i kahi SEP IRA, aʻo ka Code S no IRA. Nā hoʻopiʻi SEP a me nā hoʻopiʻi SIMPLE e hōʻike ana i ke kālā i hāʻawiʻia i loko o ka makahiki makahiki ma mua o ka makahiki makahiki i kohoʻia e like me keʻano o nā kuʻuna tradition a me ROT IRA.
- Loaʻa nā hāmeʻa i nā pahu 2 o ka Pepa 5498. Pono lākou e like me nā Forms 1099-R i loaʻa iāʻoe e hōʻike pololei i nā rollovers, me nā rollovers alaʻole āu i hana ai.
- Hōʻikeʻia nā'ikeleʻa IRA i ka pahu 4 o ka Puka 5498. Pono e hoʻohālike kēia me nā Forms 1099-R i loaʻa iāʻoe i ka hōʻikeʻana i nā loliʻo Roth IRA, a e like me nā mea i hōʻikeʻia ma kāu Form 8606 ma nā laina 8, 16 a 21 paha.
- Hiki iāʻoe keʻike i nā hāpai kālā mālama ola ma ka pahu 2 o ke Form 5498-SA. Hōʻike lākou i nā haʻawina piha no ka makahikiʻauhau i hala, nā mea āu i hana ai a me kekahi o kāu mau hana. Kākau pūʻia nā haʻawina o kāuʻoihana i ka pahu 12 o ka Puka W-2 ma lalo o ke code W. Pono nā mea hoʻokaʻawale o kēlā me kēia kanaka e like me ka huina i hōʻikeʻia ma ka laina 25 o kāu 1040.