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What is a Roth Account? Part 1

| June 14, 2023

     

A Roth can be a Roth IRA or a Roth 401(k). 

A Roth IRA is a qualified individual retirement account where you contribute after-tax dollars and enjoy tax-free growth and withdrawals. This means there is no immediate tax deduction or tax benefits for making contributions to this account. Distributions from a Roth IRA in retirement are tax-free, if you have had the account open for at least 5 years or are age 59 ½ or older, whichever is longer. If that criterion is met, you can withdraw contributions to a Roth IRA without tax or penalty. 

Roth IRA’s have contribution income limits that may make some people ineligible to contribute if you are a higher earner. These amounts change from year-to-year and for 2023 the income ranges for single, head of household, or married filing separately is as follows: 

  • Less than $138,000 then you can contribute $6,500 annually. 
  • If you earn more than $138,000 but less than $153,000 then you can contribute a reduced amount, that is not a flat amount and needs to be calculated to determine. 
  • More than $153,000 there is no contribution allowed. 
  • Married filing jointly or qualifying widow(er) is as follows: 
  • Less than $218,000 then you can contribute $6,500 annually. 
  • If you earn more than $218,000 but less than $228,000 then you can contribute a reduced amount, that is not a flat amount and needs to be calculated to determine. 
  • More than $228,000 there is no contribution allowed. 
  • For all the above if you are aged fifty or more, they allow an additional contribution of $1,000 as a “catch-up” amount. 

In the retirement stage is where you see the real benefits of a Roth IRA. Qualified withdrawals from the Roth IRA during retirement are tax-free because you did not receive a tax benefit when you were funding your account. This applies to your investment growth also. 

What are some of the benefits of a Roth IRA? 

If you think you will be in a higher tax bracket when you retire than you are now or if you think the effective tax rates will be higher when you retire, a Roth IRA may be more beneficial than a traditional IRA. Why is that? In a Roth IRA you have already paid taxes on your contributions, so your tax bracket will not be as high and will result in a lower tax bill when it is time to enjoy the fruits of your labor.  

There are no Required minimum distributions (RMD) like in a traditional IRA. You only take money out if you need or want to, not because you must. 

The main difference between a Roth IRA and traditional IRA is how they are taxed. Roth IRAs give you tax-free withdrawals in retirement, while traditional IRAs give you a tax break up front when you contribute. If you like the idea of tax-free income in retirement, Roth IRAs might be a better option for you.