税务处理第 465 / 716 题
Distributions from a traditional, fully pre-tax qualified retirement plan are:
a.Taxed at long-term capital gains rates rather than as the ordinary income they actually are
b.Taxed as ordinary income, and required minimum distributions eventually apply
c.Partly deductible when received
d.Received free of income tax as a return of basis
解析
Because contributions to a fully pre-tax qualified plan went in before tax and grew tax-deferred, the entire distribution is taxed as ordinary income when withdrawn, and required minimum distributions must begin at the age set by law. The distributions are not tax-free, not taxed as capital gains, and not deductible. This is also why placing a tax-deferred annuity inside a qualified plan is chosen for its income guarantees rather than for any added tax deferral, since the plan is already tax-deferred.
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审核人 John Zihao Zhang — California-Licensed Life Insurance Agent (CA Dept. of Insurance License #4396095 — 核实)