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Forms and Instructions

Relevant Forms

Form 706-GS(D) Generation-Skipping Transfer Tax Return for Distributions

Topic Screen for this Form

706-GS(D) Instructions for Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions

Form 706-GS(D-1) Notification of Distribution From a Generation-Skipping Trust

Topic Screen for this Form

706-GS(D-1) Instructions for Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust

Form 1041 (Schedule J) Accumulation Distribution for Certain Complex Trusts

Topic Screen for this Form

Form 1099-DIV Dividends and Distributions (Info Copy Only)

Topic Screen for this Form

1099-DIV Instructions for Form 1099-DIV

1099 General Instructions General Instructions for Forms 1097, 1099, 1098, 3921, 3922, 5498, and W-2G

Form 1099-PATR Taxable Distributions Received From Cooperatives (Info Copy Only)

Topic Screen for this Form

1099-PATR Instructions for Form 1099-PATR, Taxable Distributions Received From Cooperatives

1099 General Instructions General Instructions for Forms 1097, 1099, 1098, 3921, 3922, 5498, and W-2G

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

Topic Screen for this Form

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 1097, 1099, 1098, 3921, 3922, 5498, and W-2G

Form 1099-SA Distributions From an HSA, Archer MSA, or Medicare Advantage MSA (Info Copy Only)

Topic Screen for this Form

1099-SA Instructions for Forms 1099-SA and 5498-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA and HSA, Archer MSA, or Medicare Advantage MSA Information

1099 General Instructions General Instructions for Forms 1097, 1099, 1098, 3921, 3922, 5498, and W-2G

Form 1120-IC-DISC (Schedule K) Shareholder's Statement of IC-DISC Distributions

Topic Screen for this Form

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.

Topic Screen for this Form

Form 4970 Tax on Accumulation Distribution of Trusts

Topic Screen for this Form

Form 4972 Tax on Lump-Sum Distributions

Topic Screen for this Form

Form 5452 Corporate Report of Nondividend Distributions

Topic Screen for this Form

Form 8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments

Topic Screen for this Form

8930 Instructions for Form 8930, Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments


Publications

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Other Distributions

Other Distributions. You may receive any of the following distributions during the year. Exempt-interest dividends....

Publication 550 - Investment Income and Expenses - Dividends and Other Distributions

Other Distributions. You may receive any of the following distributions during the year. Exempt-interest dividends....

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

Distributions. Amounts paid to plan participants from a qualified plan are called distributions. Distributions...

Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations - Distributions and Rollovers

Distributions. Permissible distributions. Generally, a distribution cannot be made from a 403(b) account until...

Publication 970 - Tax Benefits for Education - Distributions

Distributions. The designated beneficiary of a Coverdell ESA can take a distribution at any time. Whether...

Frequently Asked Questions

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

If taxes are withheld from a distribution from a 401(k) plan, am I required to include the amount of the distribution...

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

If I retire or leave my employer for any reason (including due to being laid off) before I am age 59 1/2, can...

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

I changed jobs and received a distribution (via check) of my entire vested account under my former employer's...

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

Can I withdraw my elective deferrals to a 401(k) plan to build or purchase my first home without paying the...

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

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.)

I changed jobs and received a distribution (via check) of my entire vested account under my former employer's...

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

If taxes are withheld from a distribution from a 401(k) plan, am I required to include the amount of the distribution...

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

Can I withdraw my elective deferrals to a 401(k) plan to build or purchase my first home without paying the...

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

If I retire or leave my employer for any reason (including due to being laid off) before I am age 59 1/2, can...

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

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

FAQ - Individual Retirement Arrangements (IRAs)

How do I calculate the minimum amount that must be withdrawn from my IRA after age 70 1/2?Chapter 1 of , Individual...

FAQ - Individual Retirement Arrangements (IRAs)

How long do I have to roll over a distribution from a retirement plan to an IRA account? You must complete...

Tax Topics

Tax Topic 404

Dividends. Dividends are distributions of property (which can include money, stock of another corporation or...

Related Topic Links

5% Rate on Certain Early Distributions from Deferred Annuity Contracts

Accumulation Distribution

Additional Tax on Distributions of Conversion and Certain Rollover Contributions Within 5-year Period

Additional Tax on Other Early Distributions

Additional Tax on Taxable Distributions

Are Distributions Taxable

Beneficiary, Distribution Change

Capital Gain Distributions

Capital Gain Distributions and Qualified Dividends

Constructive Distributions

Coordination With Coverdell ESA Distributions

Coordination With Qualified Tuition Program (QTP) Distributions

Corrective Distributions of Excess Plan Contributions

Dedication and Distribution of Assets

Distribution Before Annuity Starting Date

Distribution Before Annuity Starting Date From a Nonqualified Plan

Distribution Before Annuity Starting Date From a Qualified Plan

Distribution from Trust

Distribution On or After Annuity Starting Date

Distribution to Beneficiary

Distributions (Withdrawals)

Distributions After Owner's Death

Distributions and Rollovers

Distributions by the Required Beginning Date

Distributions From 401(k) Plans

Distributions From an FSA

Distributions From an HRA

Distributions From an HSA

Distributions From an MSA

Distributions from In-plan Rollovers to Designated Roth Accounts Within the 5-year Period

Distributions from IRAs

Distributions from Rollovers to Roth IRAs from Eligible Retirement Plans Within the 5-year Period

Distributions Fully or Partly Taxable

Distributions of Stock and Stock Rights

Distributions Reported on Form 1099-R

Distributions to Shareholders

Distributions Used To Pay Insurance Premiums for Public Safety Officers

Distributions, Lump-sum

Distributions, Minimum Required

Dividends and Other Distributions

Early Distributions From IRAs

Education Exception to Additional Tax on Early IRA Distributions

Eligible Rollover Distribution

Eligible Rollover Distribution - 20% Withholding

Excess Accumulations (Insufficient Distributions)

How to Treat the Distribution

Income Distribution Deduction

Liquidating Distributions

Loans Treated as Distributions

Lump-sum Distribution

Money or Property Distributions

Nondividend Distributions

Nonperiodic Distributions

Nontaxable Distributions

Ordering Rules for Distributions

Partnership Distributions

Penalty, Early Distributions from IRAs and Plans

Qualified Charitable Distribution (QCD)

Qualified Charitable Distributions

Qualified Disaster Recovery Assistance Distribution

Qualified Distributions

Qualified Recovery Assistance Distribution

Qualified Reservist Distributions

Qualified Withdrawals

Repayment of Qualified Disaster Recovery Assistance Distributions

Repayment of Qualified Recovery Assistance Distributions

Reporting Distributions on Your Return

Reporting Early Distributions

Reporting Taxable Distributions on Your Return

Required Distributions

Required Distributions Not Eligible for Rollover

Special IRA Distribution Situations

Tax-free Distributions

Taxable and Tax-free Parts of the Distribution

Taxable Distributions

Taxable Distributions of Sponsoring Organizations

Taxation of Qualified Disaster Recovery Assistance Distributions

Taxation of Qualified Recovery Assistance Distributions

The Taxable Portion of a Distribution

What are Qualified Distributions?

When Must You Withdraw Assets? (Required Minimum Distributions)

Withholding on Distributions of Indian Gaming Profits to Tribal Members