想把一些traditional/ rollover IRA 转去Roth IRA,报税这块有个疑问。

我知道转换的金额是要算做当年收入，需要交税的。我也知道不要转多，避免税率提高。我想确认一下实际操作起来，自己的理解是否正确。

假如我今年转5万，是不是就把这5万算到我年收入里，到时候一起算总账就行了。还有其他注意事项吗？

是。因收入提高，可能需要增加扣税额，避免日后罚款

具体情况，需要具体计算，才知道是否需要多扣税。

If wotking, you can withhold more

otherwise, you need to pay estimated tax if you owe more than $1k to IRS. The best is withholding as it is considered to be paid throughout the year. If you did not start to pay estimated tax on previous quater, you might still owe panelty (but better than without), so the tax planning needs to be started early in the year rather than later. Also, if you already paid enough tax within safe habor (norally 100% of last year liability or 90% this year), you should avoid pay IRS panelty. Similar requirement for state tax as well if any.

谁在有工资收入的情况下，再加5万收入？除非工资真的不高，5万加上去，也就这回事，那转Roth还说得过去。

If having pension/SSB, you can still increase withholding

我疑问的重点是转换金额如何交税，不是因为转换而带来的additional 稅的问题。如果转，一定会事先算好，不会提高税率

Roth conversion is taxed by IRS as ordinary income

我只有看到担心税收提高的，还没有看到过不知道怎么交税的？

转5万去Roth，你的退休账户的券商，应该会把联邦税以他们的标准，扣除税的钱？如果不扣，你就自己写张支票去国税局。

那是要交estimate tax or high withholding at withdrawal 来避免罚款吧？

去 IRS site 看 Estimate Tax 的萛法 

有两个”救命稻草“的条件可以避免罚款

https://www.irs.gov/payments/underpayment-of-estimated-tax-by-individuals-penalty

1）欠税少於$1000。

2）符合二者之一，没有按时交 Estimated Tax 也不用被罚

A) 一月最后一期 Estimate tax 交了后，令全年已交的有当年税债 （Tax Liability) 的90%

B) 一月最后一期 Estimate tax 交了后，全年已交的有去年税债的100%

我家每年都做这个萛术的。

好像要交前一年的110%？

要转也等年底，我有一年年初转了点，年底不得以卖了个出租，税上亏大了

Did you actually read the IRS site from the link?

Avoid a Penalty

To avoid a penalty, pay your correct estimated taxes on time. Find how to figure and pay estimated taxes.

You may avoid the Underpayment of Estimated Tax by Individuals Penalty if:

Your filed tax return shows you owe less than $1,000 or You paid at least 90% of the tax shown on the return for the taxable year or 100% of the tax shown on the return for the prior year, whichever amount is less.

Haha, you did not read it carefully either. 100% is for AGI

below certain $$. 110% of prior year tax if AGI > certain $$.