【IRA 帳戶放空股票有可能會讓整個IRA 帳戶失去避稅功能的風險。不要用IRA 帳戶用做股票放空(SHORT SELL) 避險。】

【IRA 帳戶放空股票有可能會讓整個IRA 帳戶失去避稅功能的風險。不要用IRA 帳戶用做股票放空(SHORT SELL) 避險。】CLEC 具樂部 撰寫日期: June 02, 2019

大家要注意，網路上有資訊提到如果用IRA 帳戶做Short sell 可能造成整個帳戶失去免稅功能，這會造成很大的傷害。

建議大家先不要用IRA 做放空(Short sell )動作。只用買進反向ETF (SH ;PSQ )避險。

網路上有資訊提到，用退休帳戶放空（short sell)可能讓你整個退休帳戶變成失去避稅功能。

雖然我還是找不到IRS 官方網站的說明（如有這方面資訊，請提供！）。但為了安全起見，大家不要在退休帳戶做放空(short sell）動作。改以買進反向指數避險。但對個股的避險功能就降低了。如果是對APPL AMZN 避險買反向的PSQ 可能還可以（因為和指數連動關聯性大。）。但對小股票，如SQ PYPL 因為和指數關聯性不大，避險功能將降低。

網路上的資訊如下:

『Prohibited transactions

Regardless of what you invest in,you should avoid prohibited transactions,since they could cause your entire IRA to lose tax-deferred status. Prohibited transactions include these:

• Borrowing money from your IRA (for example,treating it as a margin account)

• Selling property to it

• Receiving unreasonable compensation for managing it

• Using it as security for a loan

• Using IRA funds to buy property for personal use (not including the first-time homebuyer exemption)

If you engage in a prohibited transaction,your entire account stops being an IRA as of the first day of that year and the account is treated as having made a taxable distribution of all its assets to you based on fair market value on the first day of the year. This is as bad as it sounds— engaging in a prohibited transaction could result in the destruction of your IRA.』

https://www.schwab.com/....../insights/content/ira-tax-traps

『The problem with short-selling in retirement accounts is that because of the way tax laws interact with short-sale rules, you can't do it. To sell stocks short, you have to have a margin account. But the IRS treats margin trading in an IRA as a taxable distribution, forcing you to pay tax and penalties even if you leave your money in the account.』