Index of Publication 590 - Individual Retirement Arrangements (IRAs)

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...

Reporting, Reporting a Recharacterization

SIMPLE employer contributions, Recharacterizing employer contributions.

Timing of, Timing.

Reconversion, Reconversions

Recordkeeping requirements:

Traditional IRAs,

Reporting:

Additional taxes, Reporting Additional Taxes

Deductible contributions, Reporting Deductible Contributions

Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606.

Recharacterization, Reporting a Recharacterization

Rollovers:

From employer plans, Reporting rollovers from employer plans.

From IRAs, Reporting rollovers from IRAs.

Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts

Taxable distributions, Reporting taxable distributions on your return.

Required beginning date, Distributions after the required beginning date.

Required minimum distribution, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company., Statement of required minimum distribution (RMD).

Distribution period, Distribution period.

During lifetime, Distributions during your lifetime.

Figuring, Figuring the Owner's Required Minimum Distribution

For beneficiary, Figuring the Beneficiary's Required Minimum Distribution

Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution?

In year of owner's death, Distributions in the year of the owner's death.

Installments allowed, Installments allowed.

More than one IRA, More than one IRA.

Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger.

Reservists, Reservists.

Qualified reservist distribution, Qualified reservist distributions.

Qualified reservist repayments, Qualified reservist repayments.

Retirement bonds, See: Individual retirement bonds

Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), The maximum contribution taken into account...

Rollovers, Rollovers, Reporting rollovers from employer plans.

Airline payments, Rollover of Airline Payments, Rollover of Airline Payments

Amount, Amount.

Choosing an option (Table 1-5), Table 1-5. Comparison of Payment to You Versus Direct Rollover

Completed after 60-day period, Rollovers completed after the 60-day period.

Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans.

Direct rollover option, Direct rollover option.

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

From traditional IRA, Kinds of rollovers from a traditional IRA.

Inherited IRAs, Inherited IRAs.

Nonspouse beneficiary, Rollover by nonspouse beneficiary.

Notice, Rollover notice.

Partial, Partial rollovers., Partial rollover.

SIMPLE IRAs, Rollovers and Transfers Exception

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.

Time limit, Time Limit for Making a Rollover Contribution

To Roth IRAs, Rollover. You can receive a distribution...

To traditional IRA, Kinds of rollovers to a traditional IRA.

Waiting period between, Waiting period between rollovers., No waiting period between rollovers.

Withholding, See: Withholding

Roth IRAs, Roth IRAs

Age limit, Is there an age limit for contributions?

Contribution limit reduced, Contribution limit reduced.

Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions.

Timing of, When Can You Make Contributions?

To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs.

Conversion, Conversions, Recharacterizing to a SEP IRA or SIMPLE IRA.

Defined, What Is a Roth IRA?

Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part?

After death of owner, Distributions After Owner's Death

Insufficient, Tax on excess accumulations (insufficient distributions).

Ordering rules for, Ordering Rules for Distributions

Early distributions, Additional Tax on Early Distributions

Excess accumulations, Tax on excess accumulations (insufficient distributions).

Excess contributions, What if You Contribute Too Much?

Figuring taxable part, How Do You Figure the Taxable Part?

Losses, Recognizing Losses on Investments

Modified AGI:

Effect on contribution amount (Table 2-1), You can contribute to a Roth IRA for your...

Figuring (Worksheet 2-1), The contribution limit for Roth IRAs generally...

Rollovers from, Rollover From a Roth IRA

Setting up, When Can a Roth IRA Be Opened?

Spouse, Can you contribute to a Roth IRA for your spouse?

Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA

Withdrawing or using assets, Must You Withdraw or Use Assets?

S

Salary reduction arrangement, A SIMPLE plan is a tax-favored retirement...

Savings Incentive Match Plans for Employees, See: SIMPLE IRAs

Section 501(c)(18) plan, This limit is reduced by any contributions..., Note.

Self-employed persons:

Deductible contributions, Self-employed.

Income of, Self-employment income.

SIMPLE plans, Self-employed individual.

SEP IRAs:

Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA.

Separated taxpayers:

Filing status of, Lived apart from spouse.

Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments

Services received at reduced or no cost, Services received at reduced or no cost.

SIMPLE IRAs, To qualify as a tax-free rollover (or a tax-free..., Savings Incentive Match Plans for Employees (SIMPLE)

Contributions, Example 3., How Are Contributions Made?

Conversion from, Converting from a SIMPLE IRA.

Distributions, Are Distributions Taxable?

Early distributions, Additional Tax on Early Distributions,

Eligible employees, Eligible Employees

Penalties, Additional Tax on Early Distributions

Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA.

Rollovers, Rollovers and Transfers Exception

Salary reduction contribution limits, Salary reduction contributions limit.

Self-employed persons, Self-employed individual.

SIMPLE plan, defined, What Is a SIMPLE Plan?

Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA., Traditional IRA mistakenly moved to SIMPLE IRA.

Two-year rule, Two-year rule.

Withdrawing or using assets, When Can You Withdraw or Use Assets?

Simplified employee pensions (SEPs), Simplified Employee Pension (SEP)

Social Security recipients, Social Security Recipients

Spousal IRA, Can you contribute to a Roth IRA for your spouse?

Spousal IRAs:

Contribution limits, Spousal IRA Limit

Deduction, Spousal IRA.

Inherited, Inherited from spouse.

Students:

Education expenses, Higher education expenses.

Retirement savings contributions credit, Full-time student.

Surviving spouse, Surviving spouse., Surviving spouse.

Death of, Death of surviving spouse.

Rollovers by, Distributions received by a surviving spouse.

T

Tables:

Compensation, types of (Table 1-1), Table 1-1. Compensation for Purposes of an...

Modified AGI:

Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work

No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work

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

Using this publication (Table I-1),

Tax advantages of IRAs, What are some tax advantages of an IRA?

Tax credits:

Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), The maximum contribution taken into account...

Tax help, How To Get Tax Help

Tax year, Tax year.

Tax-sheltered annuities:

Rollovers from, Distribution from a tax-sheltered annuity.

Taxpayer Advocate, Taxpayer Advocate Service.

Traditional IRAs, If you rolled over part or all of a distribution..., Traditional IRAs

Age 59 rule, Age 591/2 Rule

Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions

Contributions, How Much Can Be Contributed?, More Than Maximum Contributions

Due date, Contributions must be made by due date.

To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs.

Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA

Cost basis, Cost basis.

Deductions, How Much Can You Deduct?, Worksheet 1-2. Figuring Your Reduced IRA...

Defined, This chapter discusses the original IRA....

Disclosures, Required Disclosures

Excess contributions, Excess Contributions

Inherited IRAs, What if You Inherit an IRA?, The discussion of IRA Beneficiaries, later,...

Loss of IRA status, Loss of IRA status.

Losses, Recognizing Losses on Traditional IRA Investments

Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA., Traditional IRA mistakenly moved to SIMPLE IRA.

Recordkeeping,

Reduced IRA deduction for 2010, Examples — Worksheet for Reduced IRA Deduction for 2012

Rollovers, See: Rollovers

Setting up, Who Can Open a Traditional IRA?, The disclosure statement must explain certain...

Social Security recipients, Social Security Recipients

Transfers, Can You Move Retirement Plan Assets?

Types of, Kinds of traditional IRAs.

Withdrawing or using assets, When Can You Withdraw or Use Assets?, You may be able to treat a contribution made...

Transfers, Can You Move Retirement Plan Assets?

Divorce, Transfers Incident To Divorce

To Roth IRAs, Can You Move Amounts Into a Roth IRA?, Transfers to Roth IRAs.

Trustee to trustee, Trustee-to-trustee transfer. You can direct..., Trustee-to-Trustee Transfer

Trustee-to-trustee transfers, Trustee-to-Trustee Transfer

To Roth IRAs, Trustee-to-trustee transfer. You can direct...

Trustees' fees, Trustees' fees., Trustees' fees.

Trusts:

As beneficiary, Trust as beneficiary.

TTY/TDD information, How To Get Tax Help

Two-year rule:

SIMPLE IRAs, Two-year rule.

U

Unreimbursed medical expenses, Unreimbursed medical expenses.

V

Volunteer firefighters, Volunteer firefighters.

W

Withdrawing or using assets:

Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return

Roth IRAs, Must You Withdraw or Use Assets?

SIMPLE IRAs, When Can You Withdraw or Use Assets?

Traditional IRAs, When Can You Withdraw or Use Assets?, You may be able to treat a contribution made...

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...