Is an IRA the Cure for Your Tax Bill?

The April tax deadline is quickly approaching and you realize you owe the IRS money. You keep reading articles saying that instead of paying dear old Uncle Sam your money, throw it into an IRA by the April deadline and you’ll be paying yourself rather than paying the IRS. It sounds perfect, doesn’t it?

I recently started researching this to see what the caveats of this strategy are. If you’re trying to lower your tax bill, here are some things you need to know:

  • You’ll be looking at a Traditional IRA, not a Roth IRA. Roth IRA contributions are after tax and will not help you in this particular situation.
  • Your 2005 contributions are capped at $4,000 per person ($4,500 if age 50+) or your adjusted gross income (AGI), whichever is smaller.
  • You cannot contribute to an IRA if you are 70 1/2 or older; you must start taking deductions at that age.
  • Your contributions are a tax DEDUCTION, not a tax CREDIT. This means that if you owe $1,000 to the IRS, depending on your tax bracket, you could be looking at paying a few thousand dollars to erase that $1,000 of debt. Your contributions do not lower your tax debt dollar for dollar.
  • If you have a retirement plan at work, your deductions to an IRA may be significantly more limited than someone who does not.
  • What does “significantly more limited” mean, exactly?

    You cannot deduct your IRA contributions if you are covered by a qualifying retirement plan at your company and your Adjusted Gross Income is:

  • $60,000 or more for Single, head of household, or married filing separately and you lived apart from your spouse for all of 2005.
  • $80,000 or more for qualifying widow(er).
  • $80,000 or more for married filing jointly.
  • $160,000 or more for any spouse not covered under a qualifying retirement plan at work if the other spouse is covered in a married-filing-jointly situation.
  • $10,000 or more for married filing separately and you lived with your spouse at any time in 2005.
  • If your Adjusted Gross Income is within $10,000 but not more than the above-mentioned cap, your deduction is only 40% of the difference between the cap and your AGI or 45% if you are over age 50. The IRS is kind enough to give you a floor of $200, meaning that if, for example, you make $300 less than their cap and are less than age 50, instead of you only being able to deduct $300 x .40 (or $120), you’re allowed a $200 deduction.

    Reading all of this probably sounds confusing. It is. Actually, the only way I was able to figure this much out was by going through the IRA Deduction Worksheet in the IRS 1040 instruction booklet. I’d strongly encourage you to do the same if you are considering an IRA contribution to offset your taxes owed. If all of the numbers work out, contributing to an IRA is a great alternative to paying the IRS. What they say is true: why pay the IRS when you can pay yourself?

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