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Index of Publication 590 - Individual Retirement Arrangements (IRAs)TOC
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2-year rule:
SIMPLE IRAs, Two-year rule.
20% withholding, Other withholding rules.
6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much?
A
Account balance, IRA account balance.
Adjusted gross income (AGI), Modified AGI., Modified adjusted gross income (AGI).
Retirement savings contributions credit, Adjusted gross income.
See also: Modified adjusted gross income (AGI)
Age 591/2 rule, Age 591/2 Rule
Age 701/2 rule:
Required minimum distributions, You reach age 701/2 on...
Age limit:
Traditional IRA, When Can Contributions Be Made?
Annuity contracts:
Borrowing on, Borrowing on an annuity contract.
Distribution from insurance company, Annuity distributions from an insurance company.
Distribution from IRA account, Distribution of an annuity contract from your IRA account.
Early distributions, Annuity.
Assistance, See: Tax help
B
Basis:
Inherited IRAs, IRA with basis.
Roth IRAs, Basis of distributed property.
Traditional IRAs, Cost basis.
Beneficiaries, IRA Beneficiaries, Example.
Bond purchase plans:
Rollovers from, Rollover from bond purchase plan.
Bonds, retirement, See: Individual retirement bonds
C
Change in marital status, Change in marital status.
Change of beneficiary, Change of beneficiary.
Charitable distributions, qualified, Qualified Charitable Distributions
Community property, Community property laws.
Compensation:
Alimony, Alimony and separate maintenance.
Defined, What Is Compensation?
Income included (Table 1-1), Table 1-1. Compensation for Purposesof an...
Nontaxable combat pay, Nontaxable combat pay.
Self-employment, Self-employment loss.
Wages, salaries, etc., Wages, salaries, etc.
Contribution limits:
More than one IRA, More than one IRA.
Contributions:
Excess, See: Excess contributions
Nondeductible, See: Nondeductible contributions
Recharacterizing, See: Recharacterization
D
Death of beneficiary, Death of a beneficiary.
Defined benefit plans, Defined benefit plan.
Defined contribution plans, Defined contribution plan.
Disabilities, persons with:
Early distributions to, Disabled.
Disaster-Related Relief, Disaster-Related Relief
Distributions:
After required beginning date, Distributions after the required beginning date.
Age 591/2 rule, Age 591/2 Rule
Contributions in same year as, Both contributions for 2010 and distributions in 2010.
Delivered outside U.S., IRA distributions delivered outside the United States.
Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts
From individual retirement accounts, Distributions from individual retirement account.
From individual retirement annuities, Distributions from individual retirement annuities.
Fully or partly taxable, Distributions Fully or Partly Taxable
Income from, Income from IRA distributions.
Insufficient, Excess Accumulations (Insufficient Distributions)
Ordinary income treatment, Ordinary income.
Qualified charitable, Qualified Charitable Distributions
Qualified recovery assistance, Qualified Recovery Assistance Distribution, Qualified Disaster Recovery Assistance Distribution
Qualified reservist, Qualified reservist distributions.
Repayment of Qualified Disaster Recovery Assistance, Repayment of Qualified Disaster Recovery Assistance Distributions
Repayment of qualified recovery assistance, Repayment of Qualified Recovery Assistance Distributions
Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part?
Ordering rules for, Ordering Rules for Distributions
SIMPLE IRAs, Are Distributions Taxable?
Taxable status of, Are Distributions Taxable?
Taxation of, Taxation of Qualified Disaster Recovery Assistance Distributions
Taxation of qualified recovery assistance, Taxation of Qualified Recovery Assistance Distributions
E
Early distributions, What Acts Result in Penalties or Additional Taxes?
Age 591/2 rule, Age 591/2 Rule
Defined, Early distributions defined.
Disability exception, Disabled.
First-time homebuyers, exception, First home.
Higher education expenses, exception, Higher education expenses.
Medical insurance, exception, Medical insurance.
Roth IRAs, Additional Tax on Early Distributions
SIMPLE IRAs, Additional Tax on Early Distributions
Tax, Early Distributions Tax
Unreimbursed medical expenses, exception, Unreimbursed medical expenses.
See also: Penalties
Education expenses, Higher education expenses.
Employer and employee association trust accounts, Employer and Employee Association Trust Accounts
Employer retirement plans:
Defined benefit plans, Defined benefit plan.
Defined contribution plans, Defined contribution plan.
Effect of modified AGI on deduction (Table 1-2), (Figure)
Limit if covered by, Limit if Covered by Employer Plan
Prohibited transactions, Trust account set up by an employer or an employee association.
Endowment contracts, See: Annuity contracts
Estate tax:
Deduction for inherited IRAs, Federal estate tax deduction.
Excess contributions, Excess Contributions
Exempt transactions, Exempt Transactions
F
Failed financial institutions, Failed financial institutions.
Federal judges, Federal judges.
Fiduciaries:
Prohibited transactions, Fiduciary.
Filing before IRA contribution is made, Filing before a contribution is made.
Filing status:
Deduction phaseout and, Filing status.
Firefighters, volunteer, Volunteer firefighters.
First-time homebuyers, First home.
Form 1040:
Modified AGI calculation from, Form 1040., Form 1040NR.
Form 1040A:
Modified AGI calculation from, Form 1040A.
Form W-2:
Employer retirement plans, The Form W-2 you receive from your employer...
Free tax services, How To Get Tax Help
Frozen deposits, Frozen deposit.
Full-time student:
Retirement savings contributions credit, Full-time student.
H
Help, See: Tax help
Higher education expenses, Higher education expenses.
How to:
Set up an IRA, How Can a Traditional IRA Be Opened?
Treat withdrawn contributions, How to treat withdrawn contributions.
Hurricane-Related Relief:
Amending your return, Amending Your Return
I
Individual retirement accounts:
Distributions from, Distributions from individual retirement account.
Individual retirement arrangements (IRAs):
How to set up, How Can a Traditional IRA Be Opened?
When to set up, When Can a Traditional IRA Be Opened?
Individual retirement bonds:
Cashing in, Cashing in retirement bonds.
Interest on IRA, IRA interest.
Investment in collectibles:
Collectibles defined, Collectibles.
Exception, Exception.
IRAs and other retirement plans, Tax Relief for Kansas Disaster Area
K
Keogh plans:
Rollovers from, Keogh plans and rollovers.
L
Last-in first-out rule, Last-in first-out rule.
Life expectancy, Life expectancy.
Life insurance, Life insurance contract.
M
Marital status, change in, Change in marital status.
Matching contributions (SIMPLE), Matching contributions.
Medical expenses, unreimbursed, Unreimbursed medical expenses.
Medical insurance, Medical insurance.
Midwestern disaster areas, Tax Relief for Midwestern Disaster Areas
Minimum distribution, See: Required minimum distribution
Missing children, photographs of, Photographs of missing children.
Modified adjusted gross income (AGI):
Employer retirement plan coverage and deduction (Table 1-2), (Figure)
Figuring (Worksheet 1-1), If at least one of the above does not apply,...
No employer retirement plan coverage and deduction (Table 1-3), (Figure)
Roth IRAs, Modified AGI.
Effect on contribution amount (Table 2-1), You can contribute to a Roth IRA for your...
More information, See: Tax help
More than one beneficiary, More than one beneficiary.
More than one IRA:
Recharacterization, More than one IRA.
Required minimum distribution, More than one IRA.
N
Notice:
Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients.
Rollovers, Rollover notice.
P
Phaseout of deduction, Deduction Phaseout
Pledging account as security, Pledging an account as security.
Publications, See: Tax help
Q
Qualified disaster recovery assistance distribution, Qualified Disaster Recovery Assistance Distribution
Qualified domestic relations orders (QDROs), Qualified domestic relations order.
Qualified recovery assistance distribution, Qualified Recovery Assistance Distribution
R
Receivership distributions, Receivership distributions.
Recharacterization:
Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Determining the Amount of...
Reporting, Reporting a Recharacterization
SIMPLE employer contributions, Recharacterizing employer contributions.
Timing of, Timing.
Reconversion, Reconversions
Recordkeeping requirements:
Traditional IRAs,
Reservists, Reservists.
Retirement bonds, See: Individual retirement bonds
Rollovers:
2010 special rules, Special rules for 2010 rollovers from qualified retirement plans into Roth IRAs.
Airline payments, Rollover of Airline Payments
Amount, Amount.
Choosing an option (Table 1-5), (Figure)
Completed after 60-day period, Rollovers completed after the 60-day period.
Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans.
Direct rollover option, Direct rollover option.
Extension of period, Extension of rollover period.
From bond purchase plan, Rollover from bond purchase plan.
From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA
From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA
From Keogh plans, Keogh plans and rollovers.
From one IRA into another, Rollover From One IRA Into Another
From Roth IRAs, Rollover From a Roth IRA
From traditional IRA, Kinds of rollovers from a traditional IRA.
Inherited IRAs, Inherited IRAs.
Nonspouse beneficiary, Rollover by nonspouse beneficiary.
Notice, Rollover notice.
Partial, Partial rollovers., Partial rollover.
SIMPLE IRAs, Rollovers and Transfers Exception
Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA.
Time limit, Time Limit for Making a Rollover Contribution
To Roth IRAs, Rollover. You can receive a distribution...
To traditional IRA, Kinds of rollovers to a traditional IRA.
Waiting period between, Waiting period between rollovers., No waiting period between rollovers.
S
Salary reduction arrangement, A SIMPLE plan is a tax-favored retirement...
Savings Incentive Match Plans for Employees, See: SIMPLE IRAs
Self-employed persons:
Deductible contributions, Self-employed.
Income of, Self-employment income.
SIMPLE plans, Self-employed individual.
SEP IRAs:
Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA.
Separated taxpayers:
Filing status of, Lived apart from spouse.
Services received at reduced or no cost, Services received at reduced or no cost.
SIMPLE IRAs:
Contributions, Example 3., How Are Contributions Made?
Conversion from, Converting from a SIMPLE IRA.
Distributions, Are Distributions Taxable?
Early distributions, Additional Tax on Early Distributions,
Eligible employees, Eligible Employees
Penalties, Additional Tax on Early Distributions
Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA.
Rollovers, Rollovers and Transfers Exception
Salary reduction contribution limits, Salary reduction contributions limit.
Self-employed persons, Self-employed individual.
SIMPLE plan, defined, What Is a SIMPLE Plan?
Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA., Traditional IRA mistakenly moved to SIMPLE IRA.
Two-year rule, Two-year rule.
Withdrawing or using assets, When Can You Withdraw or Use Assets?
Simplified employee pensions (SEPs), Simplified Employee Pension (SEP)
Social Security recipients, Social Security Recipients
Spousal IRAs:
Contribution limits, Spousal IRA Limit
Deduction, Spousal IRA.
Inherited, Inherited from spouse.
Students:
Education expenses, Higher education expenses.
Retirement savings contributions credit, Full-time student.
T
Tables:
Compensation, types of (Table 1-1), Table 1-1. Compensation for Purposesof an...
Modified AGI:
Employer retirement plan coverage and deduction (Table 1-2), (Figure)
No employer retirement plan coverage and deduction (Table 1-3), (Figure)
Roth IRAs, effect on contribution (Table 2-1), You can contribute to a Roth IRA for your...
Rollover vs. direct payment to taxpayer (Table 1-5), (Figure)
Using this publication (Table I-1),
Tax year, Tax year.
Tax-sheltered annuities:
Rollovers from, Distribution from a tax-sheltered annuity.
Trustee-to-trustee transfers, Trustee-to-Trustee Transfer
Trusts:
As beneficiary, Trust as beneficiary.
TTY/TDD information, How To Get Tax Help
Two-year rule:
SIMPLE IRAs, Two-year rule.
U
Unreimbursed medical expenses, Unreimbursed medical expenses.
V
Volunteer firefighters, Volunteer firefighters.
W
Withholding:
Direct rollover option, Withholding.
Eligible rollover distribution paid to taxpayer, Withholding requirement.
Worksheets:
Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Determining the Amount of...
Figuring modified AGI (Worksheet 1-1), If at least one of the above does not apply,...
Roth IRAs:
Figuring modified AGI (Worksheet 2-1), If your modified AGI is above a certain amount,...
TOC