skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map

previous page Previous Page: Publication 504 - Divorced or Separated Individuals - Qualified Domestic Relations Order
next page Next Page: Publication 504 - Divorced or Separated Individuals - Property Settlements
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p504-004.htm#en_us_publink100044247

Individual Retirement 
Arrangements(p17)


rule
spacer

previous topic occurrence Individual Retirement Arrangement next topic occurrence

The following discussions explain some of the effects of divorce or separation on traditional individual retirement arrangements (IRAs). Traditional IRAs are IRAs other than Roth or SIMPLE IRAs.
taxmap/pubs/p504-004.htm#en_us_publink100044248

Spousal IRA.(p17)


rule
spacer

If you get a final decree of divorce or separate maintenance by the end of your tax year, you cannot deduct contributions you make to your former spouse's traditional IRA. You can deduct only contributions to your own traditional IRA.
taxmap/pubs/p504-004.htm#en_us_publink100044249

IRA transferred as a result of divorce.(p17)


rule
spacer

The transfer of all or part of your interest in a traditional IRA to your spouse or former spouse, under a decree of divorce or separate maintenance or a written instrument incident to the decree, is not considered a taxable transfer. Starting from the date of the transfer, the traditional IRA interest transferred is treated as your spouse's or former spouse's traditional IRA.
taxmap/pubs/p504-004.htm#en_us_publink100044250

IRA contribution and deduction limits.(p17)


rule
spacer

All taxable alimony you receive under a decree of divorce or separate maintenance is treated as compensation for the contribution and deduction limits for traditional IRAs.
taxmap/pubs/p504-004.htm#en_us_publink100044251

More information.(p17)


rule
spacer

For more information about IRAs, including Roth IRAs, see Publication 590.
previous pagePrevious Page: Publication 504 - Divorced or Separated Individuals - Qualified Domestic Relations Order
next pageNext Page: Publication 504 - Divorced or Separated Individuals - Property Settlements
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication