Penalty, Early Distributions from IRAs and Plans

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 #

10% Additional Tax (Penalty)
Distributions, Early
Early Distributions
Early Distributions Tax
Early Withdrawals/Distributions


Forms and Instructions

Relevant Forms

Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (Info Copy Only)

1099-R Instructions for Forms 1099-R and 5498, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. and IRA Contribution Information

1099 General Instructions General Instructions for Forms 1099, 1098, 3921, 3922, 5498, and W-2G

Form 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRA's Insurance Contracts, Etc.

Form 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax Favored Accounts

5329 Instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts


Publications

Links Inside Publications

Publication 17 - Your Federal Income Tax - Special Additional Taxes

Tax on Early Distributions. Most distributions (both periodic and nonperiodic) from qualified retirement plans...

Publication 17 - Your Federal Income Tax - Individual Retirement Arrangements (IRAs)

Early Distributions. You must include early distributions of taxable amounts from your traditional IRA in...

Publication 17 - Your Federal Income Tax - Individual Retirement Arrangements (IRAs)

Early distributions tax. The 10% additional tax on distributions made before you reach age 59<FR d="2" n="1"></FR>...

Publication 17 - Your Federal Income Tax - Individual Retirement Arrangements (IRAs)

Additional 10% tax. The additional tax on early distributions is 10% of the amount of the early distribution...

Publication 554 - Tax Guide for Seniors - Retirement Plan Distributions

Tax on Early Distributions. Most distributions you receive from your qualified retirement plan and nonqualified...

Publication 560 - Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans) - Distributions

Tax on Early Distributions. If a distribution is made to an employee under the plan before he or she reaches...

Publication 575 - Pension and Annuity Income - Special Additional Taxes

Tax on Early Distributions. Most distributions (both periodic and nonperiodic) from qualified retirement plans...

Publication 590 - Individual Retirement Arrangements (IRAs) - When Can You Withdraw or Use Assets?

Early Distributions Tax. The 10% additional tax on distributions made before you reach age 59<FR d="2" n="1"></FR>...

Publication 590 - Individual Retirement Arrangements (IRAs) - What Acts Result in Penalties or Additional Taxes?

Early Distributions. You must include early distributions of taxable amounts from your traditional IRA in...

Publication 590 - Individual Retirement Arrangements (IRAs) - What Acts Result in Penalties or Additional Taxes?

Additional 10% tax. The additional tax on early distributions is 10% of the amount of the early distribution...

Publication 590 - Individual Retirement Arrangements (IRAs) - Are Distributions Taxable?

Additional Tax on Early Distributions. If you receive a distribution that is not a qualified distribution,...

Publication 590 - Individual Retirement Arrangements (IRAs) - When Can You Withdraw or Use Assets?

Additional Tax on Early Distributions. The additional tax on early distributions (discussed in chapter 1)...

Frequently Asked Questions

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.) > Plan Design

I am a plan sponsor. Where can I find additional information on retirement plan document design requirements...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.) > Plan Design

How long do I have to roll over a retirement distribution? You must complete the rollover by the 60th day following...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.) > Plan Operations

My understanding is that the 10% additional tax on early distributions is forgiven if I am over age 55 and...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.) > Plan Operations

Where can I find additional information on tax-favored retirement plans? The following IRS publications include...