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IRS REGULATIONS

Silver IRA Rules: Everything the IRS Requires

Understanding IRS rules is essential for a compliant Silver IRA. Learn about purity requirements, approved products, storage regulations, and how to avoid costly mistakes.

Silver IRA Rules at a Glance

.999 Purity

Minimum silver fineness required by IRS

Approved Depository

Must be stored in IRS-approved facility

$7,000 / $8,000

Annual contribution limits (under/over 50)

Silver Purity Requirements

.999

Minimum Purity: .999 Fine (99.9% Pure)

The IRS requires all silver in an IRA to meet minimum purity standards. This ensures you're investing in quality bullion, not collectibles or numismatic items.

IRS-Approved Silver Products

  • American Silver Eagle (99.9%)
  • Canadian Silver Maple Leaf (99.99%)
  • Austrian Silver Philharmonic (99.9%)
  • British Silver Britannia (99.9%)
  • Australian Silver Kangaroo (99.9%)
  • Silver bars from approved refiners (.999+)

NOT Approved for IRAs

  • Pre-1965 US silver coins (90% silver)
  • Silver jewelry or silverware
  • Rare or collectible coins
  • Proof coins (with some exceptions)
  • Silver below .999 fineness

Storage Requirements

IRS-Approved Depository Required

All Silver IRA holdings must be stored in an IRS-approved depository, not at home or in a personal safe deposit box.

Custodian Maintains Control

A qualified custodian must maintain control of your silver. You cannot take physical possession until you take a distribution.

Segregated or Non-Segregated

You can choose segregated storage (your silver kept separate) or non-segregated (mixed with other investors' silver of same type).

Insurance Required

Approved depositories must carry adequate insurance. Verify coverage amounts with your custodian.

Warning: "Home Storage IRA" Schemes

Some promoters advertise "home storage" or "checkbook IRA" schemes for precious metals. These are not approved by the IRS and can result in your entire IRA being treated as a distribution, triggering immediate taxes and penalties. Always use an IRS-approved custodian and depository.

2026 Contribution Limits

Annual Contributions

Under 50$7,000
50 and Over$8,000

Catch-up contribution of $1,000 for those 50+

Rollover Amounts

Unlimited

No limit on rollover amounts

No limit on rollover amounts from 401(k), IRA, etc.

Distribution Rules by Age

Under 59.5

10% early withdrawal penalty applies (plus income taxes on Traditional IRA distributions)

Exceptions:

  • Disability
  • First-time home purchase (up to $10,000)
  • Qualified higher education expenses
  • Certain medical expenses
59.5 to 73

Distributions allowed without penalty. Income taxes apply to Traditional IRA withdrawals.

73+

Required Minimum Distributions (RMDs) must begin. Failing to take RMDs results in 25% penalty.

Exceptions:

  • Roth IRAs have no RMDs during owner's lifetime

Common Violations to Avoid

Home Storage

Consequence: IRS considers this a distribution - 10% penalty + income taxes + potential loss of tax-advantaged status

How to avoid: Use only IRS-approved depositories through your custodian

Non-Approved Silver

Consequence: Disqualified investment - treated as distribution with taxes and penalties

How to avoid: Verify all products meet .999 purity and are IRA-approved

Self-Dealing

Consequence: Prohibited transaction - possible disqualification of entire IRA

How to avoid: Never buy silver from yourself or sell to yourself

Missed RMDs

Consequence: 25% penalty on the amount that should have been distributed

How to avoid: Work with custodian to calculate and take required distributions

Need Help Navigating Silver IRA Rules?

A reputable Silver IRA company handles compliance for you. Take our quiz to find a provider that ensures your account stays IRS-compliant.

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Silver IRA Rules FAQs

What purity does silver need to be for an IRA?
Silver must be at least .999 fine (99.9% pure) to qualify for an IRA. This excludes junk silver, sterling silver (92.5%), and most collectible coins. Popular choices include American Silver Eagles, Canadian Maple Leafs, and silver bars from approved refiners.
Can I store Silver IRA metals at home?
No. The IRS requires precious metals in an IRA to be held by a qualified custodian at an approved depository. 'Home storage IRA' schemes are not IRS-approved and can result in your entire IRA being treated as a distribution, with taxes and penalties.
What are the contribution limits for a Silver IRA?
For 2026, you can contribute up to $7,000 to a Silver IRA ($8,000 if you're 50 or older). However, there's no limit on rollover amounts from 401(k)s, other IRAs, or eligible retirement plans.
When can I take distributions from my Silver IRA?
You can take penalty-free distributions starting at age 59.5. Earlier withdrawals incur a 10% penalty plus applicable income taxes (for Traditional IRAs). Required Minimum Distributions must begin at age 73.
Can I have silver from different mints in the same IRA?
Yes, you can hold silver from multiple mints (American Eagles, Canadian Maple Leafs, Austrian Philharmonics, etc.) in the same IRA, as long as each product meets IRS purity requirements.
Is 90% 'junk silver' allowed in an IRA?
No. Pre-1965 US coins (often called 'junk silver' or 'constitutional silver') are only 90% silver, which doesn't meet the IRS .999 purity requirement. These coins cannot be held in an IRA.
What happens to my Silver IRA when I die?
Your Silver IRA passes to your named beneficiary. Inherited IRA rules apply - spouses have more flexibility, while non-spouse beneficiaries generally must distribute the account within 10 years under current rules.
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