p*r
2 楼
这个问题很好。
如果一年盈利过百万，整个退休账户会被当成taxable account。
如果一年盈利过百万，整个退休账户会被当成taxable account。
p*r
3 楼
There is a concept in the tax code (I.R.C. §§511-514) called “unrelated
business income tax” (UBIT). Under the UBIT rules, tax-exempt organizations
and retirement accounts must pay tax on their “unrelated business taxable
income” (UBTI)--income from a business that is not related to their exempt
purpose (a university operating a business that had nothing to do with
education would be an example).
If your IRA invests in an MLP, it becomes a limited partner in that MLP,
just as you would if you invested directly. Because an MLP, like all
partnerships, is a pass-through entity (no tax paid by the partnership, all
tax items flow through to the limited partners/shareholders, who pay tax on
their share), the partners are treated by the tax code as if they are
directly earning the MLP’s income. Thus, as a partner in the MLP, the IRA
or other account is considered to be “earning” its share of the MLP’s
business income. The MLP's business is not related to the retirement
account's tax-exempt purpose; therefore the IRA's share of the MLP's income
is treated as UBTI and is taxed accordingly.
The tax is owed on the retirement account’s share of the MLP’s taxable
business income, minus its share of depreciation and other deductions
related to the business, as reported on the K-1 form (not on the quarterly
distributions). The K-1 contains a line reporting how much UBTI the MLP is
passing through. The tax rate is the highest tax rate for a trust, currently
39.6%. There is a deduction that covers the first $1,000 of UBTI from all
sources; after that, the retirement account will owe tax.
It is important to remember that you are not the one who will owe any
unrelated business income tax on MLP units held in your retirement account.
The tax is owed by the IRA or other retirement account itself, as it is the
partner in the MLP. It is the responsibility of the custodian of the
account to file a tax return (form 990-T) and pay any tax owed out of the
account’s funds.
business income tax” (UBIT). Under the UBIT rules, tax-exempt organizations
and retirement accounts must pay tax on their “unrelated business taxable
income” (UBTI)--income from a business that is not related to their exempt
purpose (a university operating a business that had nothing to do with
education would be an example).
If your IRA invests in an MLP, it becomes a limited partner in that MLP,
just as you would if you invested directly. Because an MLP, like all
partnerships, is a pass-through entity (no tax paid by the partnership, all
tax items flow through to the limited partners/shareholders, who pay tax on
their share), the partners are treated by the tax code as if they are
directly earning the MLP’s income. Thus, as a partner in the MLP, the IRA
or other account is considered to be “earning” its share of the MLP’s
business income. The MLP's business is not related to the retirement
account's tax-exempt purpose; therefore the IRA's share of the MLP's income
is treated as UBTI and is taxed accordingly.
The tax is owed on the retirement account’s share of the MLP’s taxable
business income, minus its share of depreciation and other deductions
related to the business, as reported on the K-1 form (not on the quarterly
distributions). The K-1 contains a line reporting how much UBTI the MLP is
passing through. The tax rate is the highest tax rate for a trust, currently
39.6%. There is a deduction that covers the first $1,000 of UBTI from all
sources; after that, the retirement account will owe tax.
It is important to remember that you are not the one who will owe any
unrelated business income tax on MLP units held in your retirement account.
The tax is owed by the IRA or other retirement account itself, as it is the
partner in the MLP. It is the responsibility of the custodian of the
account to file a tax return (form 990-T) and pay any tax owed out of the
account’s funds.
m*n
4 楼
有人说可以用 IRA账户的钱买BAC，但不知道怎么操作。。单位退休账户里就只能买给
定的20几个FUNDS，没有看见能买股票的选择。
【在 d*****n 的大作中提到】
: 拿退休账户里面的钱去炒股，需要缴税吗？
: 谢谢
定的20几个FUNDS，没有看见能买股票的选择。
【在 d*****n 的大作中提到】
: 拿退休账户里面的钱去炒股，需要缴税吗？
: 谢谢
a*y
5 楼
扯蛋！
【在 p*********r 的大作中提到】
: 这个问题很好。
: 如果一年盈利过百万，整个退休账户会被当成taxable account。
【在 p*********r 的大作中提到】
: 这个问题很好。
: 如果一年盈利过百万，整个退休账户会被当成taxable account。
a*1
6 楼
Romney 的IRA账户有22米，也没听说他什么时候交过税。
organizations
taxable
exempt
all
on
【在 p*********r 的大作中提到】
: There is a concept in the tax code (I.R.C. §§511-514) called “unrelated
: business income tax” (UBIT). Under the UBIT rules, tax-exempt organizations
: and retirement accounts must pay tax on their “unrelated business taxable
: income” (UBTI)--income from a business that is not related to their exempt
: purpose (a university operating a business that had nothing to do with
: education would be an example).
: If your IRA invests in an MLP, it becomes a limited partner in that MLP,
: just as you would if you invested directly. Because an MLP, like all
: partnerships, is a pass-through entity (no tax paid by the partnership, all
: tax items flow through to the limited partners/shareholders, who pay tax on
organizations
taxable
exempt
all
on
【在 p*********r 的大作中提到】
: There is a concept in the tax code (I.R.C. §§511-514) called “unrelated
: business income tax” (UBIT). Under the UBIT rules, tax-exempt organizations
: and retirement accounts must pay tax on their “unrelated business taxable
: income” (UBTI)--income from a business that is not related to their exempt
: purpose (a university operating a business that had nothing to do with
: education would be an example).
: If your IRA invests in an MLP, it becomes a limited partner in that MLP,
: just as you would if you invested directly. Because an MLP, like all
: partnerships, is a pass-through entity (no tax paid by the partnership, all
: tax items flow through to the limited partners/shareholders, who pay tax on
s*m
7 楼
哇哦
同理如果亏损了也不能报税了
【在 a*****1 的大作中提到】
: Romney 的IRA账户有22米，也没听说他什么时候交过税。
:
: organizations
: taxable
: exempt
: all
: on
同理如果亏损了也不能报税了
【在 a*****1 的大作中提到】
: Romney 的IRA账户有22米，也没听说他什么时候交过税。
:
: organizations
: taxable
: exempt
: all
: on
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