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IRA님이 2012-04-13 20:34:44.0에 쓰신글
>50세인데 Traditional IRA Account 에서 5000불을 찾았을 경우
>10% 벌금 500불을 내야 하는데 어디다 내는지요? 


“50세인데 Traditional IRA Account 에서 5000불을 찾았을 경우 10% 벌금 500불을 내야 하는데 어디다 내는지요?”---->In general, the IRS imposes early withdrawal penalties on money taken out of the account before you turn 59 1/2. REMEMEBER: whether your early IRA withdrawal is taxable depends on the type of IRA you are withdrawing from. Withdrawals from a tax-deferred IRA,  traditional IRA, are taxable;as you are taking a withdrawal from a tax-deferred IRA, the total distribution will be included in your taxable income. The IRS imposes a 10 percent early withdrawal penalty on the taxable portion of the withdrawal. The penalty is a one-time penalty that must be paid on top of the taxes that you owe. For example, if you took an early withdrawal of $5,000 from your traditional IRA as you said, you would have to pay a penalty of $500. This penalty is reported using Form 5329.You are also subject to state tax on the early withdrawal. Early distributions from an IRA are ALSO subject to Federal income tax withholding at 20%. You figure the actual tax bill when you file your tax return and get credit for the taxes that were withheld. With the 10% penalty for early withdrawal included the tax bill is often MORE than the 20% that was withheld. If you're in a 15% bracket, it will be shy by 5%. If you're in a 25% bracket, it will fall short by 15%. Many folks are shocked at tax time to learn that they will be writing a pretty substantial check instead of getting their usual refund. For this reason it's necessary to run the numbers in advance and make an estimated payment using Form 1040-ES to cover the added tax liability and avoid penalties for underpayment of tax. So, unfortunately the 20% withholding on retirement distributions isn't always sufficient to cover the tax bill, particularly when the 10% penalty for early withdrawal is added on In some cases. However,  the IRS exempts early withdrawals from the early withdrawal penalty. If you are permanently disabled or if you die and your beneficiary wants to take out money before you would have turned 59 1/2, the IRS waives the penalty. The IRS also waives the penalty if you use the money for medical expenses over 7.5 percent of your adjusted gross income, $10,000 or less for the purchase of your first home or any amount for qualified higher education expenses, including tuition, fees, supplies and room and board (if you are enrolled at least half-time). You can report these exemptions using Form 5329.