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IRS.gov Website
Publication 17
taxmap/pub17/p17-052.htm#en_us_publink1000171810

Cost (Investment in the Contract)(p77)

rule
Before you can figure how much, if any, of a distribution from your pension or annuity plan is taxable, you must determine your cost (your investment in the contract) in the pension or annuity. Your total cost in the plan includes the total premiums, contributions, or other amounts you paid. This includes the amounts your employer contributed that were taxable to you when paid. Cost does not include any amounts you deducted or were excluded from your income.
From this total cost, subtract any refunds of premiums, rebates, dividends, unrepaid loans that were not included in your income, or other tax-free amounts that you received by the later of the annuity starting date or the date on which you received your first payment.
Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.
taxmap/pub17/p17-052.htm#en_us_publink1000171811

Designated Roth accounts.(p77)

rule
Your cost in these accounts is your designated Roth contributions that were included in your income as wages subject to applicable withholding requirements. Your cost will also include any in-plan Roth rollovers you included in income.
taxmap/pub17/p17-052.htm#en_us_publink1000171812

Foreign employment contributions.(p77)

rule
If you worked in a foreign country and contributions were made to your retirement plan, special rules apply in determining your cost. See Foreign employment contributions under Cost (Investment in the Contract) in Publication 575.