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
Publication 575
Pension and Annuity Income
Introduction, Useful Items and Important Changes
For use in Preparing 2013 Returns

General Information

Variable Annuities
Section 457 Deferred Compensation Plans
Disability Pensions
Insurance Premiums for Retired Public Safety Officers
Railroad Retirement Benefits
Withholding Tax and Estimated Tax

Cost (Investment in the Contract)

Taxation of Periodic Payments

Fully Taxable Payments
Partly Taxable Payments

Taxation of Nonperiodic Payments

Figuring the Taxable Amount
Loans Treated as Distributions
Transfers of Annuity Contracts
Lump-Sum Distributions

Rollovers

Special Additional Taxes

Tax on Early Distributions
Tax on Excess Accumulation

Survivors and Beneficiaries

How To Get Tax Help

Low Income Taxpayer Clinics