Customer AccountsPregunta 78 de 110

Which statement about Roth IRA distributions is accurate?

a.All distributions are tax free from the day the account is opened
b.Earnings are always taxable but contributions are not
c.Distributions are taxed the same as Traditional IRA distributions
d.Earnings are tax free if the account has been open five years and the owner is at least 59 1/2, disabled, or deceased, or is buying a first home within limits

Explicación

A qualified Roth distribution requires both the five-year holding period and a qualifying event, and it comes out entirely free of federal income tax. Contributions, having already been taxed, may be withdrawn at any time without tax or penalty, so it is wrong to say nothing is available early. Traditional IRA distributions of deductible contributions and earnings are fully taxable, which is the key difference.

Referencia Legal: Internal Revenue Code

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