【IRA 账户放空股票有可能让整个 IRA 账户失去避税功能的风险。不要用 IRA 账户做股票放空（SHORT SELL）避险。】

【IRA 账户放空股票有可能会让整个 IRA 账户失去避税功能的风险。不要用 IRA 账户做股票放空（SHORT SELL）避险。】CLEC 俱乐部 撰写日期: June 02, 2019

大家要注意，网络上有信息提到，如果用 IRA 账户做 short sell，可能造成整个账户失去免税功能，这会造成很大的伤害。

建议大家先不要用 IRA 做放空（short sell）动作。只用买进反向 ETF（SH；PSQ）避险。

网络上有信息提到，用退休账户放空（short sell）可能让你整个退休账户失去避税功能。

虽然我还是找不到 IRS 官方网站的说明（如有这方面信息，请提供！），但为了安全起见，大家不要在退休账户做放空（short sell）动作。改以买进反向指数避险。但对个股的避险功能就降低了。如果是对 APPL、AMZN 避险，买反向的 PSQ 可能还可以（因为和指数联动关联性大）。但对小股票，如 SQ、PYPL，因为和指数关联性不大，避险功能将降低。

网络上的信息如下：

『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.』