传统个人退休账户（Traditional Individual Retirement Account，IRA）是美国供个人使用的税收优惠型退休储蓄账户。它为人们提供了一种储蓄养老金的方式，同时降低了他们当前的所得税负担。以下是传统IRA的工作原理解释：

  1. 可税收减免的贡献：传统IRA的主要好处之一是账户中的贡献通常可以在贡献年度内获得税收减免。这意味着您的贡献金额会减少您该年度的应纳税收入，潜在地降低您的所得税账单。贡献的可减免性可能受到一定的收入限制以及您或您的配偶是否被雇主提供的养老金计划覆盖的影响。
  2. 税延增长：一旦您的资金存入传统IRA，它可以以税延方式增长。这意味着账户内的任何投资收益，如利息、股息和资本收益，在其保持在账户内期间不会被税收。这可以导致养老金储蓄更快地积累，因为您不需要每年支付您的收益税。
  3. 年龄要求：只要您有赚取的收入，就可以向传统IRA做出贡献，贡献没有年龄限制。但是，贡献享有税收减免的年龄限制。从您满72岁开始（或者如果您在1949年7月1日之前出生，则为70½岁），您必须开始从传统IRA中进行必需的最低提取额（RMDs）。
  4. 贡献限额：IRS为传统IRA设定了年度贡献限额，这些限额可能会年年变化。截至在2021年9月的更新，年度贡献限额为6,000美元，适用于50岁以下的个人，50岁及以上的人可以额外贡献1,000美元。
  5. 提款：您可以在达到59岁半后从传统IRA中无需支付罚款的情况下开始提款。然而，在此年龄之前进行的提款通常会产生10%的早期提款罚款，此外还需要缴纳正常的所得税。对于某些情况，如首次购房或合格的教育费用，有例外规定，您可以在不受罚款或税收的情况下提取资金。
  6. 必需的最低提取额（RMDs）：如前所述，传统IRA要求您在达到72岁（或者如果您在1949年7月1日之前出生，则为70½岁）后开始进行RMDs。这些提款是强制性的，根据您的账户余额和寿命预期进行计算。
  7. 可携带性：传统IRA是可携带的，这意味着您通常可以在不产生税收后果的情况下将资金从一个金融机构转移到另一个金融机构，或者从一种传统IRA转移到另一种传统IRA。这使您可以灵活管理您的养老金储蓄和投资。
  8. 提款的税收：当您在退休时从传统IRA中提取资金时，这些提款将按照您当前的税率进行普通所得税的计税。由于贡献享有税收减免，您推迟了对贡献的税收，但必须在提取资金时支付税款。

在决定是否选择传统IRA时，考虑您的个人财务状况和长期养老金目标非常重要。与财务顾问或税务专业人员咨询可以帮助您做出关于养老金储蓄策略以及如何利用传统IRA提供的税收优惠的明智决策。此外，需要注意的是IRA的规则和限额可能会随时间而变化，因此保持了解当前规定是很重要的。

A Traditional Individual Retirement Account (IRA) is a tax-advantaged retirement savings account available to individuals in the United States. It provides a way for people to save for retirement while also reducing their current income tax liability. Here’s an explanation of how a Traditional IRA works:

  1. Tax Deductible Contributions: One of the primary benefits of a Traditional IRA is that contributions made to the account are typically tax-deductible in the year they are made. This means that the amount you contribute reduces your taxable income for that year, potentially lowering your income tax bill. The deductibility of contributions may be subject to certain income limits and whether you or your spouse are covered by an employer-sponsored retirement plan.
  2. Tax-Deferred Growth: Once your money is inside a Traditional IRA, it can grow tax-deferred. This means that any investment earnings, such as interest, dividends, and capital gains, are not taxed while they remain in the account. This can lead to faster accumulation of retirement savings since you’re not paying taxes on your gains each year.
  3. Age Requirements: You can contribute to a Traditional IRA as long as you have earned income, and there is no age limit for contributions. However, there is an age limit for making contributions with tax deductions. Starting in the year you turn 72 (or 70½ if you were born before July 1, 1949), you must begin taking Required Minimum Distributions (RMDs) from your Traditional IRA.
  4. Contribution Limits: The IRS sets annual contribution limits for Traditional IRAs, which can change from year to year. As of the update in September 2021, the annual contribution limit was $6,000 for individuals under 50, with a catch-up contribution of an additional $1,000 allowed for those aged 50 and older.
  5. Withdrawals: You can start making penalty-free withdrawals from a Traditional IRA after reaching the age of 59½. However, withdrawals taken before this age are generally subject to a 10% early withdrawal penalty, in addition to regular income tax. There are exceptions for certain circumstances, such as first-time home purchases or qualified educational expenses.
  6. Required Minimum Distributions (RMDs): As mentioned earlier, Traditional IRAs require you to start taking RMDs after reaching age 72 (or 70½ if you were born before July 1, 1949). These withdrawals are mandatory and are calculated based on your account balance and life expectancy.
  7. Portability: Traditional IRAs are portable, meaning you can transfer or roll over your funds from one financial institution to another or from one Traditional IRA to another without tax consequences. This allows you to manage your retirement savings and investments flexibly.
  8. Taxation of Distributions: When you withdraw funds from a Traditional IRA in retirement, those distributions are subject to regular income tax at your current tax rate. Since contributions were tax-deductible, you deferred taxes on those contributions but must pay taxes when you withdraw the money.

It’s essential to consider your individual financial situation and long-term retirement goals when deciding whether a Traditional IRA is the right choice for you. Consulting with a financial advisor or tax professional can help you make informed decisions about your retirement savings strategy and how to take advantage of the tax benefits provided by a Traditional IRA. Additionally, be aware that IRA rules and limits may change over time, so staying up to date with current regulations is important.