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Posted

And a follow-up! Account balance is less than $5,000 and the plan includes the automatic IRA rollover rules. Do those rules apply to this?

Austin Powers, CPA, QPA, ERPA

Posted

Looking at IRS Pub 570, my opinion is if US citizen, the proceed basically as normal. If not US citizen, then get W-8BEN. Most residents of Puerto Rico are US citizens so I'd generally proceed on that presumption.

And I don't see anything to contradict applicability of automatic rollover in this situation.

Kurt Vonnegut: 'To be is to do'-Socrates 'To do is to be'-Jean-Paul Sartre 'Do be do be do'-Frank Sinatra

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