skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

Affordable Care Act
Tax Topic Index

International
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Index of Publication 575 - Pension and Annuity IncomeTOC
#
403(b) plans:
Simplified Method to be used, A tax-sheltered annuity plan (403(b) plan).
5% owners, 5% owners.
B
C
Capital gains:
Lump-sum distributions, Capital Gain Treatment
Cash withdrawals, See: Nonperiodic payments
Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions.
Costs:
Investment in the contract, Cost (Investment in the Contract)
Lump-sum distribution, determination for, Cost.
E
Early withdrawal from deferred interest account:
Employer securities, distributions of, Distributions of employer securities.
Estimated tax, Estimated tax.
Excess accumulation, tax on, Report the recapture tax and interest on...
Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions.
F
Foreign employment contributions, Foreign employment contributions.
Form 1040X:
Changing your mind on lump-sum treatment, Changing your mind.
Form 1099-INT:
U.S. savings bonds distributions, If you receive U.S. savings bonds in a taxable...
Form 1099-R:
10-year tax option for lump-sum distribution, The ordinary income part of the distribution...
Corrective distributions of excess plan contributions, If your retirement plan made a corrective...
Exceptions to tax, Exceptions to tax.
Loan treated as distribution from plan, If your loan is treated as a distribution,...
Form RRB-1099-R, Form RRB-1099-R.
Form W-4P:
Form W-4V:
Voluntary withholding request for social security or railroad retirement benefits, In figuring your withholding or estimated...
Frozen deposits, Frozen deposits.
Fully taxable payments, Fully Taxable Payments
G
Guaranteed payments, Guaranteed payments.
H
Help, See: Tax help
Home purchase:
Loans from qualified plans for, Is used to acquire your main home, or
I
In-plan Roth rollovers, In-plan Roth rollovers.
Individual retirement accounts:
Interest deduction:
Denial on loan from plan, Denial of interest deduction.
J
Joint and survivor annuities, Joint and survivor annuities.
L
Loans treated as distributions, Loans Treated as Distributions
Local government employees:
Losses:
Lump-sum distribution, Losses.
M
Minimum required distributions, Report the recapture tax and interest on...
Missing children, photographs of, Photographs of missing children.
Multiple annuitants, Multiple annuitants.
Multiple-lives annuities, Multiple-lives annuity.
N
Net unrealized appreciation (NUA), Net unrealized appreciation (NUA).
Nonperiodic payments:
Nonqualified plans:
Loans treated as distributions from, If your loan is treated as a distribution,...
Nonresident aliens:
Railroad retirement, Nonresident aliens.
P
Partial rollovers, Partial rollovers.
Partly taxable payments, Partly Taxable Payments
Penalty taxes:
Early distributions, Tax on Early Distributions
Excess accumulation, Tax on Excess Accumulation
Pensions:
Defined, Pension.
Periodic payments:
Withholding tax, Periodic payments.
Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers
Public school employees:
Tax-sheltered annuity plans for, See: 403(b) plans
Publications, See: Tax help
Q
Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO)., Qualified domestic relations order (QDRO).
Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order.
Qualified employee annuities:
Simplified Method to be used, A tax-sheltered annuity plan (403(b) plan).
Qualified employee plans:
Simplified Method to be used, A qualified employee annuity.
Qualified plans:
Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan
See also: specific type of plan
Qualified settlement income:
Exxon Valdez litigation settlement, Qualified settlement income.
R
Reemployment, Reemployment.
Related employers and related plans, Related employers and related plans.
Repayment of loan within 5 years, Must be repaid within 5 years.
Required beginning date, Required beginning date.
Required distributions, minimum, Report the recapture tax and interest on...
Retirement bonds, Retirement bonds.
Rollovers, Rollovers, Table 1. Comparison of Payment to You Versus...
20% tax rate on distribution, Eligible rollover distribution.
Comparison of direct payment vs. direct rollover (Table 1), Table 1 may help you decide which distribution...
Notice to recipients of eligible rollover distribution, Written explanation to recipients.
Property and cash distributed, Property and cash distributed.
Substitution of other property, Rollovers of property.
Surviving spouse making, Rollover by surviving spouse.
S
Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans
Securities of employer, distributions of, Distributions of employer securities.
Self-employed persons' rollovers, Self-employed individuals are generally treated...
State employees:
State insurer delinquency proceedings, State insurer delinquency proceedings.
Surviving spouse:
T
Tables:
Comparison of direct payment vs. direct rollover (Table 1), Table 1 may help you decide which distribution...
Tax-free exchanges, Tax-free exchange.
Ten percent tax for early withdrawal, If you are under age 591/2..., Tax on Early Distributions
Ten-year tax option, 10-Year Tax Option
Time for making rollover, Time for making rollover.
Transfers of annuity contracts, Transfers of Annuity Contracts
TTY/TDD information, How To Get Tax Help
U
U.S. savings bonds:
V
Voluntary employee contributions, Deductible voluntary employee contributions.
TOC