taxmap/pubs/p590-011.htm#en_us_publink1000230720You cannot keep funds in a traditional IRA indefinitely. Eventually they must be distributed. If there are no distributions, or if the distributions are not large enough, you may have to pay a 50% excise tax on the amount not distributed as required. See
Excess Accumulations, later under
What Acts Result in Penalties or Additional Taxes. The requirements for distributing IRA funds differ, depending on whether you are the IRA owner or the beneficiary of a decedent's IRA.
The amount that must be distributed each year is referred to as the required minimum distribution.
taxmap/pubs/p590-011.htm#en_us_publink1000230723Amounts that must be distributed (required minimum distributions) during a particular year are not eligible for rollover treatment.
taxmap/pubs/p590-011.htm#en_us_publink1000230724For 2009, you are not required to take a minimum distribution from your traditional IRA (as well as most defined contribution plans). This waiver applies to IRA participants as well as to beneficiaries. The waiver also applies to you if you turn 701/2 in 2009 and delay your 2009 required minimum distribution until April 1, 2010. The waiver does not apply to minimum required distributions for 2008, even if you turned 701/2 in 2008 and chose to take the 2008 required minimum distribution by April 1, 2009.
If you are a beneficiary receiving distributions over a 5-year period, you generally can now waive the distribution for 2009, effectively taking distributions over a 6-year rather than a 5-year period.
If you received a distribution in 2009 that would otherwise be a required minimum distribution, you generally can roll over that amount into another IRA or eligible retirement plan within 60 days of the distribution.
For 2009 RMDs, the 60-day rollover period was extended so that it ended no earlier than November 30, 2009, or 60 days after the distribution was received, whichever was later.
taxmap/pubs/p590-011.htm#en_us_publink1000230725If you are the owner of a traditional IRA, you must generally start receiving distributions from your IRA by April 1 of the year following the year in which you reach age 701/2. April 1 of the year following the year in which you reach age 701/2 is referred to as the required beginning date.
taxmap/pubs/p590-011.htm#en_us_publink1000230726You must receive at least a minimum amount for each year starting with the year you reach age 701/2 (your 701/2 year). If you do not (or did not) receive that minimum amount in your 701/2 year, then you must receive distributions for your 701/2 year by April 1 of the next year.
If an IRA owner dies after reaching age 701/2, but before April 1 of the next year, no minimum distribution is required because death occurred before the required beginning date.
If you reach age 701/2 in 2009, you are not required to receive your first distribution by April 1, 2010 due to the special waiver for 2009. Your first required distribution however must be made for 2010 by December 31, 2010.
 | Even if you begin receiving distributions before you reach age 701/2, you must begin calculating and receiving required minimum distributions by your required beginning date. |
taxmap/pubs/p590-011.htm#en_us_publink1000230728If, in any year, you receive more than the required minimum distribution for that year, you will not receive credit for the additional amount when determining the minimum required distributions for future years. This does not mean that you do not reduce your IRA account balance. It means that if you receive more than your required minimum distribution in one year, you cannot treat the excess (the amount that is more than the required minimum distribution) as part of your required minimum distribution for any later year. However, any amount distributed in your 701/2 year will be credited toward the amount that must be distributed by April 1 of the following year.
taxmap/pubs/p590-011.htm#en_us_publink1000230729The required minimum distribution for any year after the year you turn 701/2 must be made by December 31 of that later year.
taxmap/pubs/p590-011.htm#en_us_publink1000230730 You reach age 701/2 on August 20, 2009. For 2009, you are not required to take a required minimum distribution. Your first required minimum distribution would be for 2010 which you must receive by December 31, 2010.
taxmap/pubs/p590-011.htm#en_us_publink1000230731taxmap/pubs/p590-011.htm#en_us_publink1000230733If your traditional IRA is an individual retirement annuity, special rules apply to figuring the required minimum distribution. For more information on rules for annuities, see Regulations section 1.401(a)(9)-6. These regulations can be read in many libraries and IRS offices.
taxmap/pubs/p590-011.htm#en_us_publink1000230734For purposes of figuring your required minimum distribution, your marital status is determined as of January 1 of each year. If your spouse is a beneficiary of your IRA on January 1, he or she remains a beneficiary for the entire year even if you get divorced or your spouse dies during the year. For purposes of determining your distribution period, a change in beneficiary is effective in the year following the year of death or divorce.
taxmap/pubs/p590-011.htm#en_us_publink1000230735If your spouse is the sole beneficiary of your IRA, and he or she dies before you, your spouse will not fail to be your sole beneficiary for the year that he or she died solely because someone other than your spouse is named a beneficiary for the rest of that year. However, if you get divorced during the year and change the beneficiary designation on the IRA during that same year, your former spouse will not be treated as the sole beneficiary for that year.
taxmap/pubs/p590-011.htm#en_us_publink1000230736Figure your required minimum distribution for each year by dividing the IRA account balance (defined next) as of the close of business on December 31 of the preceding year by the applicable distribution period or life expectancy.
taxmap/pubs/p590-011.htm#en_us_publink1000230737The IRA account balance is the amount in the IRA at the end of the year preceding the year for which the required minimum distribution is being figured.
taxmap/pubs/p590-011.htm#en_us_publink1000230738Contributions increase the account balance in the year they are made. If a contribution for last year is not made until after December 31 of last year, it increases the account balance for this year, but not for last year. Disregard contributions made after December 31 of last year in determining your required minimum distribution for this year.
taxmap/pubs/p590-011.htm#en_us_publink1000230739The IRA account balance is adjusted by outstanding rollovers and recharacterizations of Roth IRA conversions that are not in any account at the end of the preceding year.
For a rollover from a qualified plan or another IRA that was not in any account at the end of the preceding year, increase the account balance of the receiving IRA by the rollover amount valued as of the date of receipt.
If a conversion contribution or failed conversion contribution is contributed to a Roth IRA and that amount (plus net income allocable to it) is transferred to another IRA in a subsequent year as a recharacterized contribution, increase the account balance of the receiving IRA by the recharacterized contribution (plus allocable net income) for the year in which the conversion or failed conversion occurred.
taxmap/pubs/p590-011.htm#en_us_publink1000230740Distributions reduce the account balance in the year they are made. A distribution for last year made after December 31 of last year reduces the account balance for this year, but not for last year. Disregard distributions made after December 31 of last year in determining your required minimum distribution for this year.
taxmap/pubs/p590-011.htm#en_us_publink1000230741Laura was born on October 1, 1938. She reaches age 701/2 in 2009. Her required beginning date would normally be April 1, 2010. However, for 2009, Laura does not have to take a required minimum distribution. Her first distribution would be for 2010 which she must receive by December 31, 2010. As of December 31, 2009, her account balance was $25,600. No rollover or recharacterization amounts were outstanding. Using Table III in Appendix C, the applicable distribution period for someone her age (72) is 25.6 years. Her required minimum distribution for 2010 is $1,000 ($25,600 ÷ 25.6). That amount is distributed to her in December 2010.
taxmap/pubs/p590-011.htm#en_us_publink1000230742Joe, born October 1, 1938, reached 701/2 in 2009. His wife (his beneficiary) turned 56 in September 2009. For 2009, Joe does not have to take a required minimum distribution. His first distribution would be for 2010, which he must receive before December 31, 2010. Joe's IRA account balance as of December 31, 2009, is $29,200. Because Joe's wife is more than 10 years younger than Joe and is the sole beneficiary of his IRA, Joe uses Table II in Appendix C. Based on their ages at year end (December 31, 2010), the joint life expectancy for Joe (age 72) and his wife (age 57) is 29.2 years. The required minimum distribution for 2010, Joe's first distribution year, is $1,000 ($29,200 ÷ 29.2). This amount is distributed to Joe in December, 2010.
taxmap/pubs/p590-011.htm#en_us_publink1000230743This is the maximum number of years over which you are allowed to take distributions from the IRA. The period to use for 2009 is listed next to your age as of your birthday in 2009 in Table III in Appendix C.
taxmap/pubs/p590-011.htm#en_us_publink1000230744If you must use Table I, your life expectancy for 2010 is listed in the table next to your age as of your birthday in 2010. If you use Table II, your life expectancy is listed where the row or column containing your age as of your birthday in 2010 intersects with the row or column containing your spouse's age as of his or her birthday in 2010. Both Table I and Table II are in Appendix C.
taxmap/pubs/p590-011.htm#en_us_publink1000230745Required minimum distributions during your lifetime are based on a distribution period that generally is determined using Table III (Uniform Lifetime) in Appendix C. However, if the sole beneficiary of your IRA is your spouse who is more than 10 years younger than you, see
Sole beneficiary spouse who is more than 10 years younger, later.
To figure the required minimum distribution for 2010, divide your account balance at the end of 2009 by the distribution period from the table. This is the distribution period listed next to your age (as of your birthday in 2010) in Table III in Appendix C, unless the sole beneficiary of your IRA is your spouse who is more than 10 years younger than you.
taxmap/pubs/p590-011.htm#en_us_publink1000230747You own a traditional IRA. Your account balance at the end of 2009 was $100,000. You are married and your spouse, who is the sole beneficiary of your IRA, is 6 years younger than you. You turn 75 years old in 2010. You use Table III. Your distribution period is 22.9. Your required minimum distribution for 2010 would be $4,367 ($100,000 ÷ 22.9). For 2009, you do not have to take a required minimum distribution.
taxmap/pubs/p590-011.htm#en_us_publink1000230748If the sole beneficiary of your IRA is your spouse and your spouse is more than 10 years younger than you, use the life expectancy from Table II (Joint Life and Last Survivor Expectancy).
The life expectancy to use is the joint life and last survivor expectancy listed where the row or column containing your age as of your birthday in 2010 intersects with the row or column containing your spouse's age as of his or her birthday in 2010.
You figure your required minimum distribution for 2010 by dividing your account balance at the end of 2009 by the life expectancy from Table II (Joint Life and Last Survivor Expectancy) in Appendix C.
taxmap/pubs/p590-011.htm#en_us_publink1000230749You own a traditional IRA. Your account balance at the end of 2009 was $100,000. You are married and your spouse, who is the sole beneficiary of your IRA, is 11 years younger than you. You turn 75 in 2010 and your spouse turns 64. You use Table II. Your joint life and last survivor expectancy is 23.6. Your required minimum distribution for 2010 would be $4,237 ($100,000 ÷ 23.6).
taxmap/pubs/p590-011.htm#en_us_publink1000230750The required minimum distribution for the year of the owner's death depends on whether the owner died before the required beginning date.
If the owner died on or after the required beginning date, the required minimum distribution for the year of death generally is based on Table III (Uniform Lifetime) in Appendix C. However, if the sole beneficiary of the IRA is the owner's spouse who is more than 10 years younger than the owner, use the life expectancy from Table II (Joint Life and Last Survivor Expectancy).
Note.You figure the required minimum distribution for the year in which an IRA owner dies as if the owner lived for the entire year.
taxmap/pubs/p590-011.htm#en_us_publink1000230753 | IRA beneficiaries do not have to take required minimum distributions for 2009. |
The rules for determining required minimum distributions for beneficiaries depend on whether the beneficiary is an individual. The rules for individuals are explained below. If the owner's beneficiary is not an individual (for example, if the beneficiary is the owner's estate), see
Beneficiary not an individual, later.
If you are a surviving spouse who is the sole beneficiary of your deceased spouse's IRA, you may elect to be treated as the owner and not as the beneficiary. If you elect to be treated as the owner, you determine the required minimum distribution (if any) as if you were the owner beginning with the year you elect or are deemed to be the owner. However, if you become the owner in the year your deceased spouse died, you are not required to determine the required minimum distribution for that year using your life; rather, you can take the deceased owner's required minimum distribution for that year (to the extent it was not already distributed to the owner before his or her death).
taxmap/pubs/p590-011.htm#en_us_publink1000230757A beneficiary who is an individual may be required to take the entire account by the end of the fifth year following the year of the owner's death. If this rule applies, no distribution is required for any year before that fifth year.
For 2009, the distribution can be waived, effectively taking distributions over a 6-year period.
taxmap/pubs/p590-011.htm#en_us_publink1000230758If the owner died on or after his or her required beginning date, and you are the designated beneficiary, you generally must base required minimum distributions for years after the year of the owner's death on the longer of:
- Your single life expectancy as shown on Table I, or
- The owner's life expectancy as determined under Death on or after required beginning date, under Beneficiary not an individual, later.
If the owner died before his or her required beginning date, base required minimum distributions for years after the year of the owner's death generally on your single life expectancy.
If the owner's beneficiary is not an individual (for example, if the beneficiary is the owner's estate), see
Beneficiary not an individual, later.
Generally, the designated beneficiary is determined on September 30 of the calendar year following the calendar year of the IRA owner's death. In order to be a designated beneficiary, an individual must be a beneficiary as of the date of death. Any person who was a beneficiary on the date of the owner's death, but is not a beneficiary on September 30 of the calendar year following the calendar year of the owner's death (because, for example, he or she disclaimed entitlement or received his or her entire benefit), will not be taken into account in determining the designated beneficiary. An individual may be designated as a beneficiary either by the terms of the plan or, if the plan permits, by affirmative election by the employee specifying the beneficiary.
taxmap/pubs/p590-011.htm#en_us_publink1000230763If a person who is a beneficiary as of the owner's date of death dies before September 30 of the year following the year of the owner's death without disclaiming entitlement to benefits, that individual, rather than his or her successor beneficiary, continues to be treated as a beneficiary for determining the distribution period.
taxmap/pubs/p590-011.htm#en_us_publink1000230764If the designated beneficiary is the owner's surviving spouse, and he or she dies before he or she was required to begin receiving distributions, the surviving spouse will be treated as if he or she were the owner of the IRA. However, this rule does not apply to the surviving spouse of a surviving spouse.
taxmap/pubs/p590-011.htm#en_us_publink1000230765taxmap/pubs/p590-011.htm#en_us_publink1000230767How you figure the required minimum distribution depends on whether the beneficiary is an individual or some other entity, such as a trust or estate.
taxmap/pubs/p590-011.htm#en_us_publink1000230768If the beneficiary is an individual, to figure the required minimum distribution for 2010, divide the account balance at the end of 2009 by the appropriate life expectancy from Table I (Single Life Expectancy) in Appendix C. Determine the appropriate life expectancy as follows.
- Spouse as sole designated beneficiary. Use the life expectancy listed in the table next to the spouse's age (as of the spouse's birthday in 2010). If the owner died before the year in which he or she reached age 701/2, distributions to the spouse do not need to begin until the year in which the owner would have reached age 701/2.
- Other designated beneficiary. Use the life expectancy listed in the table next to the beneficiary's age as of his or her birthday in the year following the year of the owner's death, reduced by one for each year since the year following the owner's death.
Your father died in 2009. You are the designated beneficiary of your father's traditional IRA. You are 53 years old in 2010. You use Table I and see that your life expectancy in 2010 is 31.4. If the IRA was worth $100,000 at the end of 2009, your required minimum distribution for 2010 would be $3,185 ($100,000 ÷ 31.4). If the value of the IRA at the end of 2010 was again $100,000, your required minimum distribution for 2011 would be $3,289 ($100,000 ÷ 30.4). Instead of taking yearly distributions, you could choose to take the entire distribution in 2015 or earlier.
taxmap/pubs/p590-011.htm#en_us_publink1000230770If the beneficiary is not an individual, determine the required minimum distribution for 2010 as follows.
- Death on or after required beginning date. Divide the account balance at the end of 2009 by the appropriate life expectancy from Table I (Single Life Expectancy) in Appendix C. Use the life expectancy listed next to the owner's age as of his or her birthday in the year of death, reduced by one for each year after the year of death.
- Death before required beginning date. The entire account must be distributed by the end of the fifth year following the year of the owner's death. No distribution is required for any year before that fifth year.
The owner died in 2009 at the age of 80. The owner's traditional IRA went to his estate. The account balance at the end of 2009 was $100,000. In 2010, the required minimum distribution would be $10,870 ($100,000 ÷ 9.2). (The owner's life expectancy in the year of death, 10.2, reduced by one.) If the owner had died in 2009 at the age of 70, the entire account would have to be distributed by the end of 2015.
taxmap/pubs/p590-011.htm#en_us_publink1000230772 | For 2009, you do not have to take a required minimum distribution. |
There are three different tables. You use only one of them to determine your required minimum distribution for each traditional IRA. Determine which one to use as follows.
Reminder.In using the tables for lifetime distributions, marital status is determined as of January 1 each year. Divorce or death after January 1 is generally disregarded until the next year. However, if you divorce and change the beneficiary designation in the same year, your former spouse cannot be considered your sole beneficiary for that year.
taxmap/pubs/p590-011.htm#en_us_publink1000230775Use Table I for years after the year of the owner's death if either of the following apply.
- You are an individual and a designated beneficiary, but not both the owner's surviving spouse and sole designated beneficiary.
- You are not an individual and the owner died on or after the required beginning date.
If you are the owner's surviving spouse and sole designated beneficiary, and the owner had not reached age 701/2 when he or she died, and you do not elect to be treated as the owner of the IRA, you do not have to take distributions (and use Table I) until the year in which the owner would have reached age 701/2.
taxmap/pubs/p590-011.htm#en_us_publink1000230777Use Table II if you are the IRA owner and your spouse is both your sole designated beneficiary and more than 10 years younger than you.
Note.Use this table in the year of the owner's death if the owner died after the required beginning date and this is the table that would have been used had he or she not died.
taxmap/pubs/p590-011.htm#en_us_publink1000230779Use Table III if you are the IRA owner and your spouse is not both the sole designated beneficiary of your IRA and more than 10 years younger than you.
Note.Use this table in the year of the owner's death if the owner died after the required beginning date and this is the table that would have been used had he or she not died.
taxmap/pubs/p590-011.htm#en_us_publink1000230781Do not use any of the tables if the designated beneficiary is not an individual and the owner died before the required beginning date. In this case, the entire distribution must be made by the end of the fifth year following the year of the IRA owner's death.
This rule also applies if there is no designated beneficiary named by September 30 of the year following the year of the IRA owner's death.
taxmap/pubs/p590-011.htm#en_us_publink1000230782If you are an individual, you can elect to take the entire account by the end of the fifth year following the year of the owner's death. If you make this election, do not use a table.
For 2009, the distribution can be waived, effectively taking distributions over a 6-year period.
taxmap/pubs/p590-011.htm#en_us_publink1000230783The age or ages to use with each table are explained below.
taxmap/pubs/p590-011.htm#en_us_publink1000230784If you are a designated beneficiary figuring your first distribution, use your age as of your birthday in the year distributions must begin. This is usually the calendar year immediately following the calendar year of the owner's death. After the first distribution year, reduce your life expectancy by one for each subsequent year. If you are the owner's surviving spouse and the sole designated beneficiary, this is generally the year in which the owner would have reached age 701/2. After the first distribution year, use your age as of your birthday in each subsequent year.
taxmap/pubs/p590-011.htm#en_us_publink1000230785You are the owner's designated beneficiary figuring your first required minimum distribution. Distributions would normally begin in 2009. But for 2009, the distribution can be waived. You became 57 years old in 2009. You use Table I. Your distribution period for 2009 is 27.9 years. Your distribution period for 2010 is 26.9 (27.9 − 1).
taxmap/pubs/p590-011.htm#en_us_publink1000230786You are the owner's surviving spouse and the sole designated beneficiary. The owner would have turned age 701/2 in 2010. Distributions begin in 2010. You become 69 years old in 2010. You use Table 1. Your distribution period for 2010 is 17.8. For 2011, when you are 70 years old, your distribution period is 17.0.
taxmap/pubs/p590-011.htm#en_us_publink1000230787In some cases, you need to use the owner's life expectancy. You need to use it when the owner dies on or after the required beginning date and there is no designated beneficiary as of September 30 of the year following the year of the owner's death. In this case, use the owner's life expectancy for his or her age as of the owner's birthday in the year of death and reduce it by one for each subsequent year.
taxmap/pubs/p590-011.htm#en_us_publink1000230788For your first distribution by the required beginning date, use your age and the age of your designated beneficiary as of your birthdays in the year you become age 701/2. Your combined life expectancy is at the intersection of your ages.
If you are figuring your required minimum distribution for 2010, use your ages as of your birthdays in 2010. For each subsequent year, use your and your spouse's ages as of your birthdays in the subsequent year. For 2009, you do not have to take a required minimum distribution.
taxmap/pubs/p590-011.htm#en_us_publink1000230789For your first distribution by your required beginning date, use your age as of your birthday in the year you become age 701/2.
If you are figuring your required minimum distribution for 2010, use your age as of your birthday in 2010. For each subsequent year, use your age as of your birthday in the subsequent year.
taxmap/pubs/p590-011.htm#en_us_publink1000230790The following rules may apply to you.
taxmap/pubs/p590-011.htm#en_us_publink1000230791The yearly required minimum distribution can be taken in a series of installments (monthly, quarterly, etc.) as long as the total distributions for the year are at least as much as the minimum required amount.
taxmap/pubs/p590-011.htm#en_us_publink1000230792If you have more than one traditional IRA, you must determine a separate required minimum distribution for each IRA. However, you can total these minimum amounts and take the total from any one or more of the IRAs.
taxmap/pubs/p590-011.htm#en_us_publink1000230793Sara, born August 1, 1939, became 701/2 on February 1, 2010. She has two traditional IRAs. She must begin receiving her IRA distributions by April 1, 2011. On December 31, 2009, Sara's account balance from IRA A was $10,000; her account balance from IRA B was $20,000. Sara's brother, age 64 as of his birthday in 2010, is the beneficiary of IRA A. Her husband, age 78 as of his birthday in 2010, is the beneficiary of IRA B.
Sara's required minimum distribution from IRA A is $377 ($10,000 ÷ 26.5 (the distribution period for age 71 per Table III)). The amount of the required minimum distribution from IRA B is $755 ($20,000 ÷ 26.5). The amount that must be withdrawn by Sara from her IRA accounts by April 1, 2011, is $1,132 ($377 + $755).
taxmap/pubs/p590-011.htm#en_us_publink1000230794If, in any year, you receive more than the required minimum amount for that year, you will not receive credit for the additional amount when determining the minimum required amounts for future years. This does not mean that you do not reduce your IRA account balance. It means that if you receive more than your required minimum distribution in one year, you cannot treat the excess (the amount that is more than the required minimum distribution) as part of your required minimum distribution for any later year. However, any amount distributed in your 701/2 year will be credited toward the amount that must be distributed by April 1 of the following year.
taxmap/pubs/p590-011.htm#en_us_publink1000230795If as of September 30 of the year following the year in which the owner dies there is more than one beneficiary, the beneficiary with the shortest life expectancy will be the designated beneficiary if both of the following apply.
- All of the beneficiaries are individuals, and
- The account or benefit has not been divided into separate accounts or shares for each beneficiary.
Separate accounts with separate beneficiaries can be set up at any time, either before or after the owner's required beginning date. If separate accounts with separate beneficiaries are set up, the separate accounts are not combined for required minimum distribution purposes until the year after the separate accounts are established, or if later, the date of death. As a general rule, the required minimum distribution rules separately apply to each account. However, the distribution period for an account is separately determined (disregarding beneficiaries of the other account(s)) only if the account was set up by the end of the year following the year of the owner's death.
The separate account rules cannot be used by beneficiaries of a trust.
taxmap/pubs/p590-011.htm#en_us_publink1000230797A trust cannot be a designated beneficiary even if it is a named beneficiary. However, the beneficiaries of a trust will be treated as having been designated as beneficiaries if all of the following are true.
- The trust is a valid trust under state law, or would be but for the fact that there is no corpus.
- The trust is irrevocable or will, by its terms, become irrevocable upon the death of the owner.
- The beneficiaries of the trust who are beneficiaries with respect to the trust's interest in the owner's benefit are identifiable from the trust instrument.
- The IRA trustee, custodian, or issuer has been provided with either a copy of the trust instrument with the agreement that if the trust instrument is amended, the administrator will be provided with a copy of the amendment within a reasonable time, or all of the following.
- A list of all of the beneficiaries of the trust (including contingent and remaindermen beneficiaries with a description of the conditions on their entitlement).
- Certification that, to the best of the owner's knowledge, the list is correct and complete and that the requirements of (1), (2), and (3) above, are met.
- An agreement that, if the trust instrument is amended at any time in the future, the owner will, within a reasonable time, provide to the IRA trustee, custodian, or issuer corrected certifications to the extent that the amendment changes any information previously certified.
- An agreement to provide a copy of the trust instrument to the IRA trustee, custodian, or issuer upon demand.
The deadline for providing the beneficiary documentation to the IRA trustee, custodian, or issuer is October 31 of the year following the year of the owner's death.
If the beneficiary of the trust is another trust and the above requirements for both trusts are met, the beneficiaries of the other trust will be treated as having been designated as beneficiaries for purposes of determining the distribution period.
The separate account rules cannot be used by beneficiaries of a trust.
taxmap/pubs/p590-011.htm#en_us_publink1000230798Special rules apply if you receive distributions from your traditional IRA as an annuity purchased from an insurance company. See Regulations sections 1.401(a)(9)-6 and 54.4974-2. These regulations can be found in many libraries and IRS offices.
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