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Index of Publication 575 - Pension and Annuity IncomeTOC
B
C
Capital gains:
Lump-sum distributions, Capital Gain Treatment
Cash withdrawals, See: Nonperiodic payments
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.
Excess accumulation, tax on, Report the recapture tax and interest on...
Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions.
F
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...
Loan treated as distribution from plan, If your loan is treated as a distribution,...
Form W-4P:
Form W-4V:
Voluntary withholding request for social security or railroad retirement benefits, In figuring your withholding or estimated...
H
Help, See: Tax help
Home purchase:
Loans from qualified plans for, Is used to acquire your main home, or
I
Individual retirement accounts:
Interest deduction:
Denial on loan from plan, Denial of interest deduction.
M
Minimum required distributions, Report the recapture tax and interest on...
Missing children, photographs of, Photographs of missing children.
Multiple-lives annuities, Multiple-lives annuity.
N
Nonperiodic payments:
Nonqualified plans:
Loans treated as distributions from, If your loan is treated as a distribution,...
Nonresident aliens:
Railroad retirement, Nonresident aliens.
P
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.
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
TTY/TDD information, How To Get Tax Help
U
U.S. savings bonds:
V
Voluntary employee contributions, Deductible voluntary employee contributions.
TOC