アメリカの401Kの解約について

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  • アメリカの401Kの解約手続きについて説明します。解約時には所得税が差し引かれます。
  • 解約時には20%の連邦所得税が差し引かれます。さらに州や地方の所得税も差し引かれることがあります。
  • 解約時には59歳半未満の場合、課税額の10%が追加で引かれる場合があります。年次所得税申告書には1099-Rフォームで報告されます。
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和訳をお願いします。

和訳をお願いします。アメリカの401Kの解約についてです。 「If you decide to take the money out of your account as a cash payment payable to you directly, there are taxes to be withheld from the taxable portion. Distributions of pre-tax contributions, as well as any earnings on contributions, are subject to 20% mandatory federal income tax withholding. There may also be state and local income taxes to be withheld. You may have to pay an extra 10% early withdrawal penalty of the taxable portion of the payment if you are under the age of 59 1/2. Form 1099-R will be mailed to you by January 31st of the year following your distribution to report the income on your tax return. 」 どなたか、よろしくお願い致します。

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回答No.1

 もしあなたの口座から、あなたに直接当てた現金での支払いを受けることに決めた税金の対象になる部分から税金が差し引かれます。  税源泉徴収以前の分配は、献金による収入同様、連邦政府の所得税20%徴収の対象となります。  これ以外に州税、地方税も差し引かれます。あなたの年令が52 1/2以下の場合は、課税対象部分から、早期解約の罰則により10%余分に払う必要があります。  書式1099~Rが、解約の翌年の1月31日までに送られますから、所得額として報告してください。  (初めの部分でas a cash payment payable to you directly という表現がありますが、 payable to you directly ということは受取人を指定した cashier's check ということです)

eeyore5
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