Individual Retirement Arrangement

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Individual Retirement Arrangement

IRA
Individual Retirement Account


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 1097, 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 1097, 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

Individual Retirement Arrangements. Generally, you can deduct the lesser of the contributions to your traditional...

Publication 17 - Your Federal Income Tax (For Individuals) - Married Filing Separately

Individual retirement arrangements (IRAs). You may not be able to deduct all or part of your contributions...

Publication 17 - Your Federal Income Tax (For Individuals) - Interest Income

Individual retirement arrangements (IRAs). Interest on a Roth IRA generally is not taxable. Interest on a...

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

Individual Retirement Arrangements (IRAs). What's New for 2010. Due date for contributions and withdrawals....

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

IRA owners. If you are the owner of a traditional IRA, you must generally start receiving distributions from...

Publication 504 - Divorced or Separated Individuals - Individual Retirement Arrangements

Individual Retirement Arrangements. The following discussions explain some of the effects of divorce or separation...

Publication 552 - Recordkeeping for Individuals - Kinds of Records To Keep

Individual Retirement Arrangements (IRAs). Keep copies of the following forms and records until all distributions...

Publication 554 - Tax Guide for Seniors - Retirement Plan Distributions

Individual Retirement Arrangements (IRAs). In general, distributions from a traditional IRA are taxable in...

Publication 554 - Tax Guide for Seniors - Adjustments to Income

Individual Retirement Arrangement (IRA) Contributions and Deductions. This section explains the tax treatment...

Publication 590 - Individual Retirement Arrangements (IRAs) - How Can a Traditional IRA Be Opened?

Individual Retirement Account. An individual retirement account is a trust or custodial account set up in...

Publication 590 - Individual Retirement Arrangements (IRAs) - When Must You Withdraw Assets? (Required Minimum Distributions)

IRA Owners. If you are the owner of a traditional IRA, you must generally start receiving distributions from...

Frequently Asked Questions

FAQ - IRS Procedures

Can I direct part or all of my refund to my prior year individual retirement account (IRA)? IRS direct deposits...

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

Am I considered covered by an employer sponsored retirement plan for the year if I do not participate in the...

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

This is the first year that I received a distribution of benefits from my retirement plan. Are any of my benefits...

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

Am I considered covered by an employer sponsored retirement plan for the year if I do not participate in the...

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

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