綠卡持有者和美國公民領退休儲蓄（傳統 401K 和 Roth IRA）有甚麼差別嗎？

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對於 401(k) 計劃 和 Roth IRA 的提款，美國公民與合法永久居民（綠卡持有者）適用相同的稅務規則，因為這兩類人都被視為美國稅務居民（U.S. persons for tax purposes）。這表示，標準的提款規定、稅收與罰則對這兩類人士均同等適用。

401(k) 提款規則

年齡限制：

在 59½ 歲之前提款，通常需繳納 10% 提前提款罰款，且提款金額須計入一般所得稅。

強制最低分配 (RMDs)：

從 73 歲開始，帳戶持有人必須開始提取強制最低分配（RMD）。

Roth IRA 提款規則

本金 vs. 投資收益：

本金（已繳納稅款的部分）可隨時免稅、免罰款提款（詳見 chapter 1 of Pub. 590-A）。

投資收益若在 59½ 歲之前提取，且帳戶開立未滿 5 年，則可能需繳納所得稅與罰款。

無強制最低分配 (RMDs)：

Roth IRA 在帳戶持有者在世期間不要求 RMD。

綠卡持有者的稅務變更風險

這些規則對美國公民和綠卡持有者一視同仁。然而，若綠卡持有者放棄綠卡並搬離美國，其稅務身份可能會變為非居民外國人（nonresident alien, NRA），導致適用不同的稅務規則與預扣稅要求。

例如，若非美國居民從 401(k) 或 Roth IRA 提款，可能需預扣 30% 稅款，除非美國與該國之間的稅收協定（tax treaty） 允許較低的預扣稅率。

When it comes to withdrawing from 401(k) plans and Roth IRAs, the rules for U.S. citizens and lawful permanent residents (Green Card holders) are generally the same, as both are considered U.S. persons for tax purposes. This means that standard regulations regarding withdrawals, taxation, and penalties apply equally to both groups.

Traditional 401(k) Withdrawals:

Age Considerations: Withdrawals made before reaching age 59½ typically incur a 10% early withdrawal penalty, in addition to being subject to ordinary income tax.

Required Minimum Distributions (RMDs): Starting at age 73, account holders must begin taking RMDs from their 401(k) plans.

Roth IRA Withdrawals:

Contributions vs. Earnings: Contributions can be withdrawn tax- and penalty-free at any time (see chapter 1 of Pub. 590-A). However, earnings withdrawn before age 59½ and before the account has been open for at least five years may be subject to taxes and penalties.

No RMDs: Roth IRAs do not require RMDs during the original owner's lifetime.

It's important to note that these rules apply uniformly to U.S. citizens and Green Card holders. However, if a Green Card holder decides to surrender their Green Card and reside outside the United States, their tax status may change to that of a nonresident alien. In such cases, different tax rules and potential withholding requirements could apply to retirement account withdrawals. For instance, distributions to foreign persons may be subject to a 30% withholding tax unless a tax treaty specifies a lower rate.