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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.
Age 591/2 rule, Age 591/2 Rule
Age 701/2 rule:
Required minimum distributions, You reach age 701/2 on...
Age limit:
Annuity contracts:
Distribution from insurance company, Annuity distributions from an insurance company.
Early distributions, Annuity.
Assistance, See: Tax help
B
Basis:
Inherited IRAs, IRA with basis.
Traditional IRAs, Cost basis.
Beneficiaries, IRA Beneficiaries, Example.
Bond purchase plans:
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:
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:
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
E
Early distributions, What Acts Result in Penalties or Additional Taxes?
Age 591/2 rule, Age 591/2 Rule
Disability exception, Disabled.
First-time homebuyers, exception, First home.
Higher education expenses, exception, Higher education expenses.
Medical insurance, exception, Medical insurance.
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.
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:
Free tax services,
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:
Treat withdrawn contributions, How to treat withdrawn contributions.
HSA funding distributions, qualified, One-time qualified HSA funding distribution.
Hurricane-Related Relief:
Amending your return, Amending Your Return
I
Individual retirement accounts:
Individual retirement arrangements (IRAs):
Individual 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:
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):
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.
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), 1. Enter the amount of your IRA contribution...
SIMPLE employer contributions, Recharacterizing employer contributions.
Timing of, Timing.
Reconversion, Reconversions
Recordkeeping requirements:
Traditional IRAs,
Reservists, Reservists.
Retirement bonds, See: Individual retirement bonds
Rollovers:
Amount, Amount.
Completed after 60-day period, Rollovers completed after the 60-day period.
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
Inherited IRAs, Inherited IRAs.
Nonspouse beneficiary, Rollover by nonspouse beneficiary.
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.
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.
SEP IRAs:
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:
Eligible employees, Eligible Employees
Salary reduction contribution limits, Salary reduction contributions limit.
Self-employed persons, Self-employed individual.
SIMPLE plan, defined, What Is a SIMPLE Plan?
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.
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 Purposes of an...
Modified AGI:
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), Table 1-5. Comparison of Payment to You Versus Direct Rollover
Using this publication (Table I-1),
Tax year, Tax year.
Tax-sheltered annuities:
Taxpayer Advocate, Taxpayer Advocate Service.
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), 1. Enter the amount of your IRA contribution...
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,...
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