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2024年美国退休储蓄税收优惠指南


2024年美国退休储蓄税收优惠指南

美国国税局鼓励中低收入的纳税人为退休储蓄,以便在2024年及以后享受特别的税收优惠。这种优惠被称为“储户抵免优惠”,它允许纳税人在IRA、401(k)计划和其他工作场所退休计划中的前2000美元供款中抵扣部分金额。残障人士也可以通过“生活体验改善”(ABLE) 账户获得这种优惠。

储蓄抵免优惠的最高额度是1000美元(对已婚夫妇来说是2000美元)。这项优惠可以增加退税额或减少欠税,但会受到其他扣除和抵免的影响。从退休计划或ABLE账户提取的金额会减少可用于计算抵免的供款额。

供款截止日期:持有IRA的个人需要在2024年4月15日之前为IRA增加资金;工作场所退休计划的供款必须在当年12月31日前完成。

要获得这种抵免,纳税人必须满足一定条件:年满18岁,不是全日制学生,且没有被他人申报为抚养人。此外,根据纳税人的收入、婚姻和报税身份,这项优惠有一定的收入限制。例如,2023年已婚夫妇的收入限制是73,000美元,单身或已婚单独申报的个人的限制是36,500美元。

纳税人可以使用IRS的交互式税务助手工具来确认他们是否有资格获得这种优惠。更多信息可以在IRS网站的储户抵免优惠页面上找到。


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