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Tax Topics
|
Forms 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 5305 Traditional Individual Retirement Trust Account | |
| Form 5305-A Traditional Individual Retirement Custodial Account | |
| Form 5305-E Coverdell Education Savings Trust Account (Under section 530 of the Internal Revenue Code) | |
| Form 5305-EA Coverdell Education Savings Custodial Account (Under section 530 of the Internal Revenue Code) | |
| Form 5305-R Roth Individual Retirement Trust Account | |
| Form 5305-RA Roth Individual Retirement Custodial Account | |
| Form 5305-S SIMPLE Individual Retirement Trust Account | |
| Form 5305-SA SIMPLE Individual Retirement Custodial Account | |
| Form 5306 Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA) | |
| Form 5306-A Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan) | |
| 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 |  |
| Form 5498 IRA Contribution Information (Info Copy Only) | |
| 5498 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 8606 Nondeductible IRAs | |
| 8606 Instructions for Form 8606, Nondeductible IRAs |
| Publications |
Related Publications
| Publication 590 Individual Retirement Arrangements (IRAs) |  |  | |
| Publication 4334 SIMPLE IRA Plans for Small Businesses | | |
Links Inside Publications
Publication 3 - Armed Forces' Tax Guide - Adjustments to Income
Publication 17 - Your Federal Income Tax - Married Filing Separately
Publication 17 - Your Federal Income Tax - Interest Income
Publication 17 - Your Federal Income Tax - Individual Retirement Arrangements (IRAs)
Publication 504 - Divorced or Separated Individuals - Individual Retirement Arrangements
Publication 552 - Recordkeeping for Individuals - Kinds of Records To Keep
Publication 554 - Tax Guide for Seniors - Retirement Plan Distributions
Publication 554 - Tax Guide for Seniors - Adjustments to Income
Publication 590 - Individual Retirement Arrangements (IRAs) - How Can a Traditional IRA Be Set Up?
Publication 590 - Individual Retirement Arrangements (IRAs) - When Must You Withdraw Assets? (Required Minimum Distributions)
Frequently Asked QuestionsFAQ - IRS Procedures > Refund Inquiries
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.) > General/Taxability Issues including Distributions, Early Withdrawals, 10% Additional Tax, Defaulted Loans
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.) > Plan Operations
FAQ - Individual Retirement Arrangements (IRAs) > Distributions, Early Withdrawals, 10% Additional Tax
FAQ - Individual Retirement Arrangements (IRAs) > Rollovers - Individual Retirement Arrangements (IRAs)
FAQ - Individual Retirement Arrangements (IRAs) > Rollovers - Individual Retirement Arrangements (IRAs)
FAQ - Individual Retirement Arrangements (IRAs) > Roth IRA
FAQ - Individual Retirement Arrangements (IRAs) > Roth IRA
FAQ - Individual Retirement Arrangements (IRAs) > Traditional IRA
TeleTaxTeleTax 451
Related Topic Links
Adjustments to IncomeCan you contribute to a Roth IRA for your spouse?Can You Contribute to a Roth IRA?Can You Move Amounts Into a Roth IRA?Contributions (IRAs & Pension Plans)Contributions must be made by due dateContributions Returned Before Due Date of ReturnContributions to Individual Retirement ArrangementsConversion methods.Converting from a SIMPLE IRA.Converting From Any Traditional IRA Into a Roth IRACoverdell Education Savings AccountDistributions After Owner's DeathDistributions from IRAsDistributions, Minimum requiredEarly Distributions From IRAsEducation Exception to Additional Tax on Early IRA DistributionsEffect on an IRA account.Examples - Worksheet for Reduced IRA Deduction for 2008F5305SASIMPLE Individual Retirement Custodial AccountFiguring the Amount Not Subject to the 10% TaxHow Do You Figure the Taxable Part?Inherited IRAsIRA BeneficiariesIRA owners.IRA WithdrawalIRAs and Other Retirement PlansLoss on IRAMaximum taxable part.Money Market FundsNondeductible Contributions (IRA)Penalty, Early Distributions from IRAs and PlansPension and Annuity IncomeProfit Sharing PlanRecharacterizationRecognizing Losses on InvestmentsReporting Additional TaxesReporting rollovers from IRAs.Retirement During the Past YearRetirement Savings ArrangementsRollover by surviving spouseRollover from an employer's plan into a Roth IRA.Rollover From Employer's Plan Into a Roth IRARollover From Employer's Plan Into an IRARollover From One IRA Into AnotherRollovers from a traditional IRARollovers to a traditional IRARollovers to Roth IRAs.Roth IRARoth IRAs and traditional IRAs.Roth IRAs only.SEP-IRASIMPLE IRASpecial Additional TaxesSpecial IRA Distribution SituationsSpousal IRA LimitTraditional IRATransfers to Roth IRAs.Trustee's Administrative Fees for IRATrustee-to-Trustee TransferTrustees' fees.What Acts Result in Penalties or Additional Taxes?What Age(s) Do You Use With the Table(s)?What If You Contribute Too Much?What if You Inherit an IRA?When Can You Withdraw or Use IRA Assets?When Must You Withdraw IRA Assets? (Required Minimum Distributions)