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Ira

Вноски в IRA, проследяване и планиране на пенсиониране

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11 минути четене

The Mega Backdoor Roth Playbook: How High Earners Can Funnel an Extra $47,500 Into Tax-Free Retirement Accounts in 2026

The mega backdoor Roth routes up to $47,500 of after-tax 401(k) contributions into a Roth bucket for 2026, on top of the standard $24,500 employee deferral, by converting after-tax dollars through an in-plan Roth conversion or in-service distribution to a Roth IRA. The IRS Section 415(c) total cap of $72,000 ($80,000 if age 50+) covers contributions from all sources combined, and converting promptly keeps the taxable earnings drag near zero.

Mike Thrift

retirement-plansretirement-savingstax-planning
10 минути четене

Form 5498 Decoded: The IRA Tax Form You Never File but Should Read Line by Line

Form 5498 reports IRA contributions, rollovers, Roth conversions, and the December 31 fair market value, and arrives in late May after you have already filed. A box-by-box reading of the fourteen lines, how to reconcile each with Forms 1099-R, 8606, and 5329, and the specific traps that trigger CP2000 notices and the 6% excess-contribution penalty.

Mike Thrift

iraretirement-savingstax-compliance
9 минути четене

The $6,000 Senior Bonus Deduction: How Taxpayers 65 and Older Can Cut Their 2026 Tax Bill (Through 2028)

The OBBBA's new $6,000 senior bonus deduction (up to $12,000 per couple) phases out at 6% per dollar of MAGI above $75,000 single / $150,000 joint and disappears entirely at $175,000 / $250,000. Available for tax years 2025 through 2028, stackable with the standard deduction and itemized deductions for taxpayers 65 and older.

Mike Thrift

taxtax-planningtax-deductions
10 минути четене

529-to-Roth IRA Rollover: Move $35,000 of Unused College Savings Into Tax-Free Retirement

SECURE 2.0 lets the beneficiary of a 529 plan roll up to $35,000 of unused college savings into a Roth IRA tax-free and outside Roth income limits, provided the account is 15+ years old, contributions are 5+ years seasoned, and the beneficiary has earned income. This guide walks through the five federal tests, the state tax clawbacks that can erase the benefit, and a clean five-year execution plan.

Mike Thrift

personal-financetax-planningretirement-savings
10 минути четене

See-Through Trust as IRA Beneficiary: How Conduit and Accumulation Trusts Work Under the SECURE Act 10-Year Rule

A see-through trust named on an IRA beneficiary form must navigate the SECURE Act 10-year rule. Conduit trusts pass every distribution through to the beneficiary by year ten, while accumulation trusts retain assets but face compressed trust brackets that reach the 37 percent federal rate at just $16,000 of retained income in 2026.

Mike Thrift

iraestate-planningtrust
11 минути четене

Form 8606 and the Backdoor Roth: How One Missing Tax Form Causes Double Taxation

Form 8606 is the IRS's running ledger of after-tax basis inside traditional, SEP, and SIMPLE IRAs. Skip it and the IRS treats your basis as zero, taxing the same dollars a second time at distribution. This guide explains how the form works, why the pro-rata rule punishes most backdoor Roth conversions, and how to keep your basis documented for the next 30 years.

Mike Thrift

iraretirement-savingstax-planning
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