社会保障:你需要知道的五个事实
Social Security can be complicated, and as a result, 许多人对他们可能有的选择没有充分的了解. 这里有五个关于社会保障的重要事实需要记住.
1. 社会保障是退休收入的重要来源
Some have the perception that Social Security is of secondary or even tertiary importance in retirement. 但根据雇员福利研究所最近的一份报告, 社会保障是67%的退休人员收入的主要来源.1
Keep in mind that Social Security makes annual cost-of-living adjustments (COLAs) based on the Consumer Price Index, and under current laws, 为你和你配偶的生活支付收入.2
2. 你可以选择什么时候领取社会保险
对于何时开始领取福利，你有相当大的灵活性. You may begin receiving benefits as early as age 62; however, your benefits will be reduced at a rate of about one-half of 1% for each month you begin taking Social Security before your full retirement age.3
如果你出生在1960年或之后，法定退休年龄是67岁. If you were born before 1960, 你的退休年龄将根据你出生的年份而降低.
You may choose to delay receiving benefits until after reaching your full retirement age; in which case, 你的福利计划每年增加8%. This increase under current law will be automatically added each month from the moment you reach full retirement age until you start taking benefits or reach age 70 – the age at which these delayed retirement credits stop accruing. Plus, your benefit also will increase by any cost-of-living adjustments applied to benefit payment levels during that time.4
If you intend to continue working, you may still receive the full benefit for which you are eligible. 事实上，在完全退休年龄之后工作可以增加你的福利. 但是，如果你的收入超过一定限度，你的福利就会减少. 如果你在完全退休年龄之前工作并开始领取福利, your benefits will be reduced by $1 for every $2 in earnings above the prevailing annual limit ($22,320 in 2024).5
如果你在达到完全退休年龄的那一年继续工作, your benefits will be reduced by $1 for every $3 in earnings over a different annual limit ($59,(2024年为520岁)，直到你达到完全退休年龄的那个月.5
Once you have attained full retirement age, you can keep working, and your benefits under current law will not be reduced regardless of how much you earn.5
As you can see, the decision of when to begin taking Social Security is a critical one.
3. Social Security May Be Taxable
Depending on your income level, your Social Security benefit may be subject to taxation. The chart below illustrates how your combined income (adjusted gross income + your nontaxable interest + one-half of your Social Security benefit) can impact whether your Social Security retirement benefit is subject to taxation.6
你的社会保障福利需要缴纳联邦所得税吗?
| 50% of Benefit Subject to Taxation | 85% of Benefit Subject to Taxation |
Individual Filers | Combined Income of $25,000 to $34,000 | Combined Income Greater than $34,000 |
Joint Filers | Combined Income of $32,000 to $44,000 | Combined Income Greater than $44,000 |
This potential income tax exposure may have substantial implications for whether you choose to work during retirement, how your assets are invested, 还有从其他退休账户提款的时间.7,8
For instance, a withdrawal from a traditional IRA may lift your income beyond the thresholds described above, 缴纳更高比例的社会保障所得税.7,8
非退休储蓄的投资收益也是如此. Retirees who have investment earnings in excess of their current spending needs may be subjecting their Social Security income to taxation. Shifting a portion of those assets to a tax-deferred instrument may be one way to manage taxation on your Social Security benefit.9
4. Social Security Can Be a Family Benefit
When you start receiving Social Security, other family members may also be eligible for payments. A spouse (even if they did not have earned income) qualifies for benefits if they are age 62 or older – or at any age if they are caring for your child. (儿童必须小于16岁或残疾.)
如果你的未婚子女未满18岁，你也可以领取福利金, 18岁至19岁，在中学注册为全日制学生, or age 18 or older and severely disabled.
Each family member may be eligible for a monthly benefit that is up to half of your retirement (or disability) benefit amount. There is a family limit, which varies, 但通常在你退休(或残疾)福利的150%到180%之间.10
如果你死了，你的家人是否有资格根据你的工作记录领取福利.10
符合资格领取津贴的家庭成员包括:
- A widow or widower
- age 60 or older;
- age 50 and older if disabled; or
- any age if they are caring for your child who is younger than 16 or disabled and entitled to Social Security benefits on your record.
- 未婚子女如符合下列条件，可领取津贴:
- under 18 years of age;
- between 18 and 19 and are full-time students in a secondary school; or
- age 18 or older and severely disabled (the disability must have started before age 22).
Your survivors receive a percentage of your basic Social Security benefit – usually in the range of 75% to 100% for each member. 然而，支付给每个家庭的限额大约是你的福利率的150%到180%.10
5. 离婚的配偶可能有资格获得福利
If you are divorced, 根据你前配偶的工作记录，你可能有资格获得社会保障福利. To be eligible for benefits, your ex-spouse must have reached the age at which they are eligible to begin receiving benefits (although they do not necessarily need to be receiving them).10
To qualify, you need to:
- 与前配偶结婚至少10年;
- 离婚两年以上;
- be at least 62 years old;
- be unmarried; and
- 不能因为你自己的工作经历而获得更高的社会保障福利.
If your former spouse is deceased, you may still receive benefits as a surviving divorced spouse (irrespective of the age they died), 假设你的前配偶有权享受社会保障福利, your marriage was at least 10 years, you are at least 60 years old, 而且你没有资格根据你自己的工作经历获得更高的福利金额. If you remarry before the age of 60, 你将失去从你已故的前配偶那里获得遗属抚恤金的能力.10
If your former spouse is living, the maximum amount that you are eligible to receive is 50% of what your former spouse is due at full retirement age. To receive the maximum benefit, 你需要等到你达到自己的完全退休年龄.10
Your benefits are unaffected should your former spouse elect to take Social Security before reaching full retirement age or if your ex-spouse starts a new family.10
1. EBRI.org, 2023
2. SSA.gov, 2023
3. SSA.gov, 2023
4. SSA.gov, 2023
5. SSA.gov, 2023
6. SSA.gov, 2023
7. In most circumstances, once you reach age 73, you must begin taking required minimum distributions from a Traditional Individual Retirement Account (IRA). You may continue to make tax-deductible contributions to a Traditional IRA past age 70½ as long as you meet the earned-income requirement.
8. Once you reach age 73 you must begin taking required minimum distributions from a Traditional Individual Retirement Account in most circumstances. 传统个人退休账户的提款按普通收入征税, if taken before age 59½, 可能要缴纳10%的联邦所得税罚款.
9. The guarantees of an annuity contract depend on the issuing company's claims-paying ability. Annuities have contract limitations, fees, and charges, including account and administrative fees, underlying investment management fees, mortality and expense fees, and charges for optional benefits. Most annuities have surrender fees that are usually highest if you take out the money in the initial years of the annuity contact. 提款和收入支付按普通收入征税. If a withdrawal is made prior to age 59½, 10%的联邦所得税罚款可能适用(除非有例外情况)。.
10. SSA.gov, 2023
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