IRA-Eligible Silver Coins
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Short on time? The essentials
- Two paths to IRA eligibility for a silver coin: named by federal statute (only the American Silver Eagle qualifies this way) or 99.9 percent silver fineness or better (every mainstream foreign bullion coin below).
- The American Silver Eagle contains one troy ounce of 99.9 percent silver, weighs 31.103 grams, measures 40.6 millimeters across, and carries a one-dollar face value. Statute at 31 USC 5112(e) and (f).
- Foreign coins that qualify by fineness: Canadian Silver Maple Leaf (99.99 percent), Austrian Silver Philharmonic (99.9 percent), British Silver Britannia issued 2013 or later (99.9 percent), Australian Silver Kookaburra (99.9 percent), and Australian Silver Kangaroo (99.9 percent). Older Britannias struck before 2013 at 95.8 percent sterling do not qualify.
- Not eligible: pre-1965 US dimes, quarters, and half dollars at 90 percent silver; sterling silver items at 92.5 percent; graded and slabbed collector coins priced above bullion; silver rounds from non-accredited private mints.
- Proof Silver Eagles qualify only when they ship with the original US Mint case and certificate of authenticity intact. A raw proof loose in a plastic flip is treated as a numismatic item and refused at the depository.
- Silver bars are a separate category from coins. Bars qualify at 99.9 percent silver fineness minimum when the refiner is COMEX, NYMEX, or LBMA accredited.
- The 2026 IRA contribution cap is 7,500 dollars per year plus a 1,100 dollar catch-up at age 50 or older. Rollovers from a 401(k), 403(b), 457(b), TSP, or another IRA sit outside that cap.
- Texas residents can custody IRA silver at the Texas Bullion Depository in Leander. Article 8, Section 24 of the Texas Constitution bans a state personal income tax, so distributions face federal income tax only.
On this page
- The two paths to IRA eligibility for silver
- The American Silver Eagle: the statutory case
- Foreign silver coins that meet the 99.9 percent floor
- Silver coins that are not IRA-eligible
- Bullion Silver Eagle versus proof Silver Eagle
- Silver bars versus silver coins in an IRA
- How to buy IRA-eligible silver coins
- Custody in Texas: Leander and beyond
- Modeling the fee drag on a silver IRA
- Worked example: a Houston retiree buys Silver Eagles
- Common silver IRA pitfalls
- When silver in an IRA is the wrong choice
- Frequently asked questions
The two paths to IRA eligibility for silver
Federal law gives a self-directed IRA two ways to hold a silver coin. The first is named recognition at the statute level. The second is a fineness threshold applied to any foreign bullion coin.
IRC Section 408(m)(3)(A)(ii) allows an IRA to hold any silver coin described in 31 USC 5112(e). Only the American Silver Eagle series meets that reference. The Silver Eagle is IRA-eligible by name.
IRC Section 408(m)(3)(B) opens a second door. Any gold, silver, platinum, or palladium bullion of a fineness equal to or above the minimum the COMEX or NYMEX contract markets require for regulated futures delivery is eligible. For silver, that minimum sits at 99.9 percent fine (three nines) as codified by the COMEX 5000-ounce silver bar contract.
The chart below plots five widely traded bullion silver coins against that 99.9 percent floor. Each coin qualifies either by statute or by fineness or by both. The American Silver Eagle sits at 99.9 percent silver but also carries the statutory pass, so it is eligible on both grounds.
State-issued coins are eligible under a third clause at IRC 408(m)(3)(A)(iv). The clause covers coins issued under the laws of any US state. Texas has not issued a state silver bullion coin as of June 2026, so the clause is inactive in practice for Texas residents.
The American Silver Eagle: the statutory case
The American Silver Eagle is the most common IRA silver coin held by US self-directed IRAs. The US Mint has struck the coin every year since 1986 under the Liberty Coin Act. It is defined by federal statute at 31 USC 5112(e) and (f).
The statutory spec is fixed: one troy ounce of 99.9 percent fine silver, 40.6 millimeters in diameter, 31.103 grams in total weight, and a legal-tender face value of one dollar. The obverse carries Adolph Weinman's Walking Liberty design from the 1916 half dollar. The reverse changed to a redesigned eagle in 2021 (Type 2).
Because IRC 408(m)(3)(A)(ii) references 31 USC 5112(e) by paragraph, the Silver Eagle is IRA-eligible by name. Fineness is not the operative test for the coin. Even if the Silver Eagle sat below the 99.9 percent floor, it would still qualify under the statutory carve-out.
The Silver Eagle is issued in one size only: the one troy ounce coin. There are no fractional Silver Eagles. Buyers who want smaller units of IRA-eligible silver typically pair Silver Eagles with fractional silver bars from an accredited refiner.
Foreign silver coins that meet the 99.9 percent floor
Five foreign bullion silver coins are commonly listed by self-directed IRA custodians as IRA-eligible. Each qualifies under IRC 408(m)(3)(B) on fineness. Each is minted by a sovereign or state-affiliated mint with a track record long enough for depositories to accept them without additional review.
| Coin | Issuer | Silver fineness | Weight | Face value |
|---|---|---|---|---|
| American Silver Eagle | United States Mint | 99.9 percent (0.999) | 31.103 grams total | 1 US dollar |
| Canadian Silver Maple Leaf | Royal Canadian Mint | 99.99 percent (0.9999) | 31.11 grams total | 5 Canadian dollars |
| Austrian Silver Philharmonic | Austrian Mint | 99.9 percent (0.999) | 31.103 grams total | 1.5 euros |
| British Silver Britannia (2013 and later) | The Royal Mint (UK) | 99.9 percent (0.999) | 31.21 grams total | 2 British pounds |
| Australian Silver Kookaburra | Perth Mint | 99.9 percent (0.999) | 31.103 grams total | 1 Australian dollar |
| Australian Silver Kangaroo | Perth Mint | 99.9 percent (0.999) | 31.103 grams total | 1 Australian dollar |
Sources: 31 USC 5112(e); Royal Canadian Mint one troy ounce Silver Maple Leaf product page; Austrian Mint Silver Philharmonic product page; The Royal Mint Silver Britannia bullion product page; Perth Mint Silver Kookaburra and Silver Kangaroo product pages. Checked June 2026.
Two coins on the list carry practical footnotes. The Britannia was struck at 95.8 percent silver (British sterling standard) from 1997 through 2012. Only Britannias dated 2013 or later meet the 99.9 percent fineness floor. Depositories reject older Britannias for IRA storage.
The Australian Silver Kangaroo replaced the Silver Koala as the Perth Mint's flagship in 2016. Older Silver Koalas (99.9 percent) are also IRA-eligible on fineness grounds, but many custodians restrict coin choices to current-year mintages to simplify buyback pricing.
Mexican Silver Libertads (99.9 percent) and Chinese Silver Pandas (99.9 percent for one troy ounce issues struck before 2016, 30 grams for issues after 2016) also technically meet the fineness rule. Coverage varies by custodian and depository policy. Ask the custodian for its current approved coin list before ordering these two.
Silver coins that are not IRA-eligible
The silver coins most often pitched to retirement buyers are the same coins that fail IRA eligibility. Four categories deserve a clear no.
| Item | Why it fails | How it is usually pitched |
|---|---|---|
| Pre-1965 US dimes, quarters, and half dollars (junk silver) | 90 percent silver alloy; below the 99.9 percent fineness floor and not a named statutory coin | Sold as an inflation hedge or barter reserve at a premium over melt value |
| Sterling silver items (flatware, jewelry, sterling coins) | 92.5 percent silver alloy; below the fineness floor | Sometimes marketed as a physical silver holding, but it does not clear the IRS rule |
| Graded and slabbed collector coins (PCGS, NGC) priced above bullion | Priced for numismatic value; the depository classifies these as collectibles under IRC 408(m) | Sold at a wide premium over spot as a rare-date or condition scarcity play |
| Silver rounds from unaccredited private mints | Meets 99.9 percent silver but the refiner or private mint lacks COMEX, NYMEX, or LBMA accreditation | Marketed as a low-premium bullion alternative; the low premium hides IRA ineligibility |
| Older British Silver Britannia (1997 through 2012) | 95.8 percent silver (sterling standard); below the fineness floor | Sometimes bundled with newer Britannias in a mixed lot; older dates fail |
| Silver commemoratives with heavy collectible premiums | May meet 99.9 percent silver but priced far above spot; treated as numismatic by many custodians | Sold as limited-edition mint releases at premiums of 30 percent or more over spot |
Sources: IRC Section 408(m); COMEX and LBMA good delivery lists for silver; standard self-directed IRA custodian product policies. Checked June 2026.
The junk silver pitch is the one most retirees hear. A 1964 or earlier US dime is 90 percent silver and about 2.25 grams of pure silver per coin. The math on melt value is clean, but the coin fails the fineness floor for an IRA. Junk silver belongs in a taxable holding, not a retirement account.
Slabbed coins carry a related risk. A Silver Eagle in an ungraded tube qualifies. The same Silver Eagle in a PCGS MS-70 slab priced at 200 dollars for its grade is reclassified as a collectible by many custodians. The coin did not change; the premium and packaging did.
Bullion Silver Eagle versus proof Silver Eagle
The US Mint issues the American Silver Eagle in two finishes. Bullion Silver Eagles ship in wholesale tubes to authorized purchasers and reach retail dealers at a small margin over spot. Proof Silver Eagles ship direct to consumers in a US Mint presentation case at a premium.
Both are IRA-eligible under IRC 408(m)(3)(A)(ii). The handling rules diverge after purchase.
| Feature | Bullion American Silver Eagle | Proof American Silver Eagle |
|---|---|---|
| Finish | Standard brilliant surface | Mirror-like fields with frosted design |
| US Mint distribution | Sold through authorized purchasers to bullion dealers | Sold direct to consumers by the US Mint |
| Typical premium over spot | 10 to 20 percent depending on dealer and lot size | 50 to 150 percent depending on issue year |
| IRA eligibility | Yes, no packaging condition | Yes, but only in original US Mint packaging with the certificate of authenticity |
| Depository handling | Standard tube or monster box storage | Case and certificate stored intact with the coin |
| Buyback friction | Priced against spot, tight bid-ask | Priced case by case, wider spread on resale |
Sources: US Mint American Eagle Silver Bullion product page; US Mint American Eagle Silver Proof Coin product page; standard self-directed IRA custodian product policies. Checked June 2026.
The buyback point matters more for silver than for gold. Silver premiums as a share of spot are higher on a percentage basis, so the gap between the buy price and the sell price can eat several years of holding period value. A proof Silver Eagle bought at a 100 percent premium may resell inside the IRA at a 20 percent premium, closer to a bullion sale.
Custodians treat the original US Mint case as the audit trail for proof coins. Once the case is opened outside the depository, the coin can be reclassified as a numismatic item and refused at storage.
Silver bars versus silver coins in an IRA
Silver bars are a separate IRA-eligible category from coins. The eligibility test is the same 99.9 percent fineness floor, but the accreditation test lives with the refiner rather than a sovereign mint.
A silver bar qualifies for an IRA when the refiner or assayer is COMEX, NYMEX, or LBMA accredited. Common eligible refiners for silver include Asahi Refining, Johnson Matthey, PAMP Suisse, Royal Canadian Mint (RCM branded bars), Sunshine Minting, and the Perth Mint. The bar must be new-condition, in the original assay card or serialized tube where issued.
| Trait | IRA-eligible silver coin | IRA-eligible silver bar |
|---|---|---|
| Eligibility basis | Statutory (Silver Eagle) or fineness (99.9 percent foreign bullion coin) | Fineness (99.9 percent) plus refiner accreditation (COMEX, NYMEX, or LBMA) |
| Common sizes | One troy ounce only for most coins | 1, 5, 10, 100, and 1000 troy ounces |
| Premium over spot | 10 to 25 percent over spot for one-ounce sovereign bullion | 4 to 10 percent over spot for 100-ounce and 1000-ounce bars |
| Depository handling | Segregated tubes or shared monster boxes | Segregated or commingled by bar serial number |
| Buyback path | Broad dealer base, tight bid-ask on Silver Eagles and Maple Leaves | Priced closer to spot, narrower dealer base for larger bars |
| Best fit | Small-to-medium silver allocations where per-coin liquidity matters | Larger silver allocations where the premium per ounce dominates |
Sources: COMEX good delivery list for silver; LBMA silver good delivery accredited refiners list; standard self-directed IRA custodian product policies. Checked June 2026.
For a large silver allocation, bars carry a lower premium per ounce than coins. A 100-ounce silver bar from an LBMA-accredited refiner typically costs less over spot than 100 individual Silver Eagles. The tradeoff is buyback liquidity: coins move faster and priced tighter at resale, especially in small denominations.
How to buy IRA-eligible silver coins
The workflow for a silver coin purchase inside an IRA is fixed by federal custody rules. The metal never touches your hands, and every step below applies to a Texas resident.
- Open a self-directed IRA. A qualified custodian or IRS-approved non-bank trustee must hold the account. Traditional bank IRAs do not accept physical bullion; a self-directed custodian that lists silver in its product policy is required.
- Fund the account. A new 2026 contribution is capped at 7,500 dollars (with 1,100 dollars extra allowed at age 50 and up). A rollover or transfer from a 401(k), 403(b), 457(b), TSP, or another IRA is not capped and is the usual path for silver allocations above 10,000 dollars.
- Select a dealer on the custodian's approved list. The custodian will share on request a list of dealers it will pay directly. The dealer must sell IRA-eligible silver and ship to an IRS-approved depository. Ask specifically about Silver Eagles and Silver Maple Leaves; both are the standard IRA silver products.
- Request a written buy quote in raw premium dollars. The quote should list the exact coin (for example, 500 bullion American Silver Eagles at spot plus 4.50 dollars per ounce). Silver premiums as a share of spot are higher than gold premiums, so line-item transparency matters.
- Direct the custodian to release IRA cash. You sign a buy direction letter. The custodian wires funds to the dealer. IRA cash never routes through your personal bank account, and you never pay the dealer directly.
- The dealer ships to the depository. The IRS-approved depository receives the shipment, verifies the coin count against the invoice, and logs the coins into your allocated account with the custodian. You receive a written confirmation, not the coins.
Two facts frame the workflow. First, once the silver is in the depository it must stay there until you take a distribution or sell it back for cash. Second, any deviation such as home storage or personal delivery is treated as a distribution and triggers ordinary federal income tax plus a 10 percent penalty if you are under age 59.5.
Custody in Texas: Leander and beyond
Texas residents have four common depository options for IRA-held silver. Each is IRS-approved for precious-metals IRA storage. The differences are geographic, fee structure, and whether the paperwork requires a specific custodian partner.
| Depository | Location | IRA custodian path | Texas angle |
|---|---|---|---|
| Texas Bullion Depository | Leander, Texas (north of Austin) | Lone Star Tangible Assets (IRS non-bank trustee since 2023) with Equity Trust Company as the self-directed custodian | Only state-run and state-audited precious-metals depository in the United States, authorized under Texas House Bill 483 (2015). |
| International Depository Services (IDS) Texas | Shiner, Texas | Compatible with most self-directed IRA custodians | Private facility in a small Texas town, LBMA and CME approved. |
| Delaware Depository | Wilmington, Delaware | Compatible with all major self-directed IRA custodians | Out of state, still IRA-eligible; the largest privately owned US precious-metals depository. |
| Brinks Global Services | Salt Lake City, Los Angeles, and New York vaults | Compatible with major custodians via each custodian's approved-facility list | Out of state; often the default for legacy IRA custodians that pre-date Texas facilities. |
Sources: Texas Bullion Depository IRA Storage page; IDS Texas facility page; Delaware Depository customer page; Brinks Global Services precious metals page. Checked June 2026.
The Texas Bullion Depository is the option that ties the silver to state oversight. The facility sits on a purpose-built campus of about 10 acres in Leander, north of Austin. Storage covers silver, gold, platinum, palladium, and rhodium in segregated form.
The federal custody rule at IRC Section 408(a)(2) requires an IRA to be held by a bank or an IRS-approved non-bank trustee. Lone Star Tangible Assets, the depository's contracted operator, received IRS non-bank trustee approval in 2023. That approval, combined with the custodian partnership with Equity Trust Company, opens the state depository to IRA-held silver.
Distribution time is where the Texas angle matters most. Article 8, Section 24 of the Texas Constitution bans a state personal income tax. Required minimum distributions after age 73 or 75, Roth conversions, and voluntary withdrawals face federal ordinary income tax only. There is no Texas state layer on top. The 10 percent federal early-withdrawal penalty still applies before age 59.5.
Modeling the fee drag on a silver IRA
Silver has a lower dollar value per troy ounce than gold, but the annual custodian and storage fees on a silver IRA are the same flat charges. The result is a higher fee drag as a percentage of assets, which hits total return harder over the holding period.
The calculator below models the compounded drag from custodian, storage, and administration charges on the account balance. It is a planning aid, not personalized advice. Dealer premiums at the time of purchase are separate from these recurring fees and are not modeled.
Texas gold IRA fee-drag calculator
Texas gold IRAs charge mostly flat dollar fees (setup, annual custodian, storage). Flat fees take a much bigger bite out of a small account than a large one. Enter your numbers to see the drag.
Estimate only. Fee amounts vary by provider and are often not published; enter figures you confirm in writing. This tool ignores metal price changes and the dealer spread, which also affect returns. Not financial advice.
Worked example: a Houston retiree buys Silver Eagles
Common silver IRA pitfalls
Most silver IRA problems trace to one of five patterns. Each is preventable if the buyer asks the dealer and the custodian the right written question before signing.
| Pitfall | How it shows up | How to avoid it |
|---|---|---|
| Junk silver pitched as an IRA asset | Dealer offers a bag of pre-1965 US dimes or quarters priced above melt value | Refuse. Pre-1965 US 90 percent silver coins fail the 99.9 percent fineness floor and are not IRA-eligible. Buy junk silver only outside the IRA. |
| Older sterling Britannias mixed into a bullion lot | Dealer bundles 1997 through 2012 Britannias with newer dates at a single price | Insist on Britannias dated 2013 or later. Older Britannias at 95.8 percent silver are refused at the depository and force a re-order. |
| Proof Silver Eagle without original packaging | Dealer ships a loose proof Silver Eagle in a plastic flip without the mint case | Require the original US Mint case and the certificate of authenticity in the shipment. If either is missing, do not accept the buy. |
| Silver rounds from unaccredited private mints | Dealer offers generic silver rounds at a low premium as a bullion alternative | Ask for the refiner name. If the refiner is not on the COMEX, NYMEX, or LBMA accredited list, the rounds are not IRA-eligible. |
| Free silver promotion attached to a gold purchase | Dealer offers a free tube of Silver Eagles with a large gold IRA order | Ask what the gold coins cost per ounce without the promotion. The silver premium is often folded into an inflated gold price to fund the giveaway. |
Sources: IRS Publication 590-A; COMEX and LBMA good delivery lists for silver; standard self-directed IRA custodian product policies. Checked June 2026.
The free silver promotion deserves a separate call-out. A promoted giveaway of Silver Eagles alongside a gold IRA order is almost always priced into the gold coins. The economics do not favor the buyer. Compare the gold price per ounce against a bullion-only quote from two other dealers before accepting a package.
When silver in an IRA is the wrong choice
Silver has a place in a diversified retirement account. It is not the right pick for every investor. Five situations turn a silver IRA into a poor fit.
Your IRA balance is under 25,000 dollars. Custodian and depository fees are largely flat. On a 20,000 dollar silver allocation, an annual 250 dollar fee is 1.25 percent of assets before any silver-market move. Fee drag hits harder on silver than gold because silver's dollar value per ounce is lower.
You need liquidity within three to five years. The dealer buyback spread on Silver Eagles plus the flat fees on a short holding period often erase any nominal gain. A short silver trade fits better in a taxable brokerage or a silver ETF.
You want the coin in your hand. Physical possession of IRA metal is banned under IRC 408 and the 2021 McNulty ruling. If holding the coin matters more than the tax wrapper, buy Silver Eagles outside the IRA.
Your dealer only offers proof Silver Eagles or graded issues. A dealer that will not quote bullion Silver Eagles is prioritizing margin over the standard IRA product. Walk away and use a custodian that lists bullion-focused dealers on its approved list.
Your goal is barter-ready pre-1965 US junk silver. That is a valid taxable holding but it is not IRA-eligible. Do not force it into a retirement account by paying a dealer to slab or repackage the coins.
Frequently asked questions
What silver coins are IRA-eligible in 2026?
The American Silver Eagle qualifies by statute under IRC 408(m)(3)(A)(ii). The Canadian Silver Maple Leaf, Austrian Silver Philharmonic, British Silver Britannia (2013 or later), Australian Silver Kookaburra, and Australian Silver Kangaroo qualify by fineness at 99.9 percent silver under IRC 408(m)(3)(B).
Are pre-1965 US silver coins IRA-eligible?
No. Pre-1965 US dimes, quarters, and half dollars are 90 percent silver. That is below the 99.9 percent fineness floor at IRC 408(m)(3)(B), and they are not named in any statutory carve-out. Junk silver is a taxable holding, not an IRA holding.
Can I hold a proof American Silver Eagle in an IRA?
Yes, when the coin arrives at the depository in the original US Mint packaging with the certificate of authenticity. A loose or repackaged proof Silver Eagle loses IRA eligibility because custodians treat the mint case as the audit trail for bullion status.
Is a silver Krugerrand IRA-eligible?
The South African Mint issued a Silver Krugerrand starting in 2017 at 99.9 percent silver, so it clears the fineness floor. Depository acceptance is inconsistent, and many US self-directed IRA custodians do not list it. Ask the custodian for its current approved list before ordering.
Are silver bars a substitute for silver coins in an IRA?
Yes, when the refiner is COMEX, NYMEX, or LBMA accredited and the bar is 99.9 percent silver. Common accredited refiners include Asahi, Johnson Matthey, PAMP Suisse, RCM, Sunshine Minting, and the Perth Mint. Bars carry lower premiums per ounce than coins.
What are the 2026 IRA contribution limits when buying silver?
The standard limit is 7,500 dollars per year, with an extra 1,100 dollars catch-up for savers age 50 or older. Rollovers from a 401(k), 403(b), 457(b), TSP, or another IRA are separate from that annual cap and cover most silver allocations above the contribution limit.
Can I store IRA silver at the Texas Bullion Depository?
Yes, since 2023. Lone Star Tangible Assets, the depository's operator, received IRS non-bank trustee approval that year. Equity Trust Company acts as the self-directed IRA custodian, and the silver sits in segregated storage in Leander under state oversight.
Do I owe Texas state income tax on silver IRA distributions?
No. Article 8, Section 24 of the Texas Constitution bans a state personal income tax. Required minimum distributions, Roth conversions, and early withdrawals face federal tax only. The federal 10 percent early-withdrawal penalty still applies before age 59.5.
Sources
- Internal Revenue Code Section 408(m). Collectibles rule and the coin and bullion exception. law.cornell.edu/uscode/text/26/408. Checked June 2026.
- 31 USC Section 5112(e) and (f). United States Mint silver bullion coin authorization for the American Silver Eagle. law.cornell.edu/uscode/text/31/5112. Checked June 2026.
- United States Mint. American Eagle Silver Bullion Coin product page. Weight, diameter, fineness, and face value for the one troy ounce coin. usmint.gov. Checked June 2026.
- United States Mint. American Eagle Silver Proof Coin product page. Original mint packaging and certificate of authenticity requirement. usmint.gov. Checked June 2026.
- Royal Canadian Mint. One troy ounce Silver Maple Leaf product page. 99.99 percent silver fineness and product specifications. mint.ca. Checked June 2026.
- Austrian Mint. Silver Vienna Philharmonic product page. 99.9 percent silver fineness and product specifications. muenzeoesterreich.at. Checked June 2026.
- The Royal Mint (UK). Silver Britannia bullion product page. 99.9 percent silver fineness for 2013 and later issues; earlier issues struck at 95.8 percent sterling. royalmint.com. Checked June 2026.
- Perth Mint. Silver Kookaburra and Silver Kangaroo bullion product pages. 99.9 percent silver fineness. perthmint.com. Checked June 2026.
- CME Group. COMEX Silver Futures contract specifications. 5000 troy ounce silver contract, 99.9 percent silver fineness delivery standard. cmegroup.com. Checked June 2026.
- LBMA. Silver Good Delivery List and accredited refiners. lbma.org.uk/good-delivery. Checked June 2026.
- Internal Revenue Service. Publication 590-A: Contributions to Individual Retirement Arrangements (IRAs). irs.gov/publications/p590a. Checked June 2026.
- Internal Revenue Service. Retirement topics: IRA contribution limits, 2026. Standard 7,500 dollars with a 1,100 dollar catch-up at age 50 and up. irs.gov/retirement-plans/plan-participant-employee/retirement-topics-ira-contribution-limits. Checked June 2026.
- Internal Revenue Service. Approved Nonbank Trustees and Custodians. irs.gov/retirement-plans/approved-nonbank-trustees-and-custodians. Checked June 2026.
- United States Tax Court. McNulty v. Commissioner, 157 T.C. No. 10 (November 18, 2021). Home storage of IRA metal treated as a full taxable distribution. ustaxcourt.gov.
- Texas Bullion Depository. IRA Storage Services. Lone Star Tangible Assets IRS non-bank trustee approval (2023) and Equity Trust Company partnership. texasbulliondepository.gov/ira-storage. Checked June 2026.
- Texas Constitution, Article 8, Section 24. Prohibition on a state personal income tax. statutes.capitol.texas.gov. Checked June 2026.