从2025年开始,50岁以上的高收入收入者,国际协力事业团工资超过145 000美元,将提前缴纳追缴退休缴款的税款。 Starting in 2025, high earners over 50 with FICA wages over $145,000 will pay taxes upfront on catch-up retirement contributions.

从2025年开始,50岁以上、工资超过145 000美元的高收入者,如401(k)s、403(b)s和SEP IRAs等退休计划追缴缴款,将不再享有税收减免。 Starting in 2025, high earners over 50 with FICA wages exceeding $145,000 will no longer get a tax break on catch-up contributions to retirement plans like 401(k)s, 403(b)s, and SEP IRAs. 如果符合规则,这些缴款将先付税款,按罗思缴纳的税后缴款、不断增长的免税和退休时取消的免税等办法处理。 These contributions will be taxed upfront, treated like Roth contributions—paid after-tax, growing tax-free, and withdrawn tax-free in retirement if rules are met. 这一变化仅适用于追缴数额,而不是定期缴款,不影响收入低于门槛值的人。 This change applies only to catch-up amounts, not regular contributions, and does not affect those earning below the threshold. 如果计划缺乏罗斯选择权,受影响的工人可能丧失缴纳追赶费的能力。 If a plan lacks a Roth option, affected workers may lose the ability to make catch-up contributions. 该规则旨在增强长期退休储蓄的灵活性,同时增加高收入者当前的税收负担。 The rule aims to boost long-term retirement savings flexibility while increasing current tax burdens for high earners.