unless you get distribution from the account, no reporting requirement exists now.

자료들은 꼭 가지고계세요~ 나중에 돈 받으실때 보고해야하니까요 ^^

'나중에' 라는게 60세 후를 말씀하시는건가요? 제가 현제 갖고 있는 일반 주식 구좌에서 일년에 백번 정도 매매합니다. 이거 scheduleD 에 쓰는거 귀찮아서 Roth IRA 로 바꿀려는건데, 60세 후에 찾을때 보고를 해야한다는 말씀인가요? 미리 감사합니다.

when you get " qualified distribution", you don't pay tax on the principal and earnings, too. if not, you pay tax on earnings, not on prinicipal anyhow. The only thing that you should follow up is how much has been contributed to the Roth IRA account sinc

since it is after tax dollars and non taxable principal.

아니요. Roth IRA 는 다 100% tax-free 입니다...Schedule D 에 보고하실필요없습니다

what amateur said " Roth IRA is 100% tax- free" is not correct. " no need to report on Schedule D" is correct.