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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 59 rule, Age 591/2 Rule
Age 70 rule, Age 701/2 rule.
Required minimum distributions, You reach age 701/2 on...
Age limit:
Annuity contracts, Annuity or endowment 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.
Death of beneficiary, Death of a beneficiary.
Early distributions to, Beneficiary.
Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger.
Bond purchase plans:
Bonds, retirement, See: Individual retirement bonds
C
Charitable distributions, qualified, Qualified charitable distributions.
Community property, Community property laws.
Contribution limits:
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.
Distributions:
Age 59 rule, Age 591/2 Rule
Beneficiaries, See: Beneficiaries
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
Inherited IRAs, See: Inherited IRAs
Repayment of Qualified Disaster Recovery Assistance, Repayment of Qualified Disaster Recovery Assistance Distributions
Taxable status of, Are Distributions Taxable?
E
Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions.
Age 59 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.
Endowment contracts, See: Annuity contracts
Estate tax:
Deduction for inherited IRAs, Federal estate tax deduction.
F
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 1099-R, Reporting and Withholding Requirements for Taxable Amounts
Distribution code 1 used on, Distribution code 1 (early distribution)...
Letter codes used on, Letter codes.
Number codes used on, Number codes.
Withdrawal of excess contribution, Form 1099-R.
Form W-2:
Frozen deposits, Frozen deposit.
Full-time student:
Retirement savings contributions credit, Full-time student.
H
Help, See: Tax help
How to:
Treat withdrawn contributions, How to treat withdrawn contributions.
HSA funding distributions, qualified, One-time qualified HSA funding distribution.
K
Keogh plans:
M
Marital status, change in, Change in marital status.
Matching contributions (SIMPLE), Matching contributions.
Medical expenses, unreimbursed, Unreimbursed medical expenses.
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 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.
R
Recharacterization, Recharacterizations, More than one IRA.
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:
Retirement bonds, See: Individual retirement bonds
Rollovers, Rollovers, Reporting rollovers from employer plans.
Completed after 60-day period, Rollovers completed after the 60-day period.
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
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.
Withholding, See: Withholding
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.
Simplified employee pensions (SEPs), Simplified Employee Pension (SEP)
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
Tax-sheltered annuities:
Taxpayer Advocate, Taxpayer Advocate Service.
Trusts:
As beneficiary, Trust as beneficiary.
TTY/TDD information, How To Get Tax Help
Two-year rule:
SIMPLE IRAs, Two-year rule.
W
Withholding, Reporting and Withholding Requirements for Taxable Amounts, 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), The contribution limit for Roth IRAs generally...
TOC