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Index of Publication 590 - Individual Retirement Arrangements (IRAs)TOC
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2-year rule:
SIMPLE IRAs, Two-year rule.
20% withholding, Other withholding rules.
6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much?
A
Account balance, IRA account balance.
Adjusted gross income (AGI), Modified AGI., Modified adjusted gross income (AGI).
Retirement savings contributions credit, Adjusted gross income.
Age 59 1/2 rule, Age 591/2 Rule
Age 70 1/2 rule, Age 701/2 rule.
Required minimum distributions, You reach age 701/2 on...
Age limit:
Annuity contracts, Annuity or endowment contracts.
Distribution from insurance company, Annuity distributions from an insurance company.
Early distributions, Annuity.
Assistance, See: Tax help
B
Basis:
Inherited IRAs, IRA with basis.
Traditional IRAs, Cost basis.
Beneficiaries, IRA Beneficiaries, Example.
Death of beneficiary, Death of a beneficiary.
Early distributions to, Beneficiary.
Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger.
Bond purchase plans:
Bonds, retirement, See: Individual retirement bonds
C
Change in marital status, Change in marital status.
Change of beneficiary, Change of beneficiary.
Charitable distributions, qualified, Qualified charitable distributions.
Community property, Community property laws.
Compensation:
Nontaxable combat pay, Nontaxable combat pay.
Self-employment, Self-employment loss.
Wages, salaries, etc., Wages, salaries, etc.
Contribution limits:
More than one IRA, More than one IRA.
Contributions:
Matching (SIMPLE), Matching contributions.
Nondeductible, See: Nondeductible contributions
Qualified reservist repayments, Qualified reservist repayments.
Recharacterizing, See: Recharacterization
Retirement savings contributions credit, Eligible contributions.
Withdrawing before due date of return, Contributions Returned Before Due Date of Return
Conversions:
To Roth IRAs, Conversions
D
Death of beneficiary, Death of a beneficiary.
Defined benefit plans, Defined benefit plan.
Defined contribution plans, Defined contribution plan.
Disabilities, persons with:
Early distributions to, Disabled.
E
Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions.
Age 59 1/2 rule, Age 591/2 Rule
Disability exception, Disabled.
First-time homebuyers, exception, First home.
Higher education expenses, exception, Higher education expenses.
Medical insurance, exception, Medical insurance.
Unreimbursed medical expenses, exception, Unreimbursed medical expenses.
See also: Penalties
Education expenses, Higher education expenses.
Employer and employee association trust accounts, Employer and Employee Association Trust Accounts
Endowment contracts, See: Annuity contracts
Estate tax, Estate tax.
Deduction for inherited IRAs, Federal estate tax deduction.
Exempt transactions, Exempt Transactions
F
Failed financial institutions, Failed financial institutions.
Federal judges, Federal judges.
Fiduciaries:
Prohibited transactions, Fiduciary.
Filing before IRA contribution is made, Filing before a contribution is made.
Filing status, Filing Status
Deduction phaseout and, Filing status.
Firefighters, volunteer, Volunteer firefighters.
First-time homebuyers, First home.
Five-year rule, See: 5-year rule
Form 1040:
Modified AGI calculation from, Form 1040., Form 1040NR.
Form 1040A:
Modified AGI calculation from, Form 1040A.
Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts
Letter codes used on, Letter codes.
Number codes used on, Number codes.
Withdrawal of excess contribution, Form 1099-R.
Form W-2:
Frozen deposits, Frozen deposit.
Full-time student:
Retirement savings contributions credit, Full-time student.
H
Help, See: Tax help
Higher education expenses, Higher education expenses.
How to:
Treat withdrawn contributions, How to treat withdrawn contributions.
HSA funding distributions, qualified, One-time qualified HSA funding distribution.
I
Individual retirement accounts, Individual Retirement Account
Individual retirement arrangements (IRAs):
Individual retirement bonds, Individual Retirement Bonds
Interest on IRA, IRA interest.
Investment in collectibles:
Collectibles defined, Collectibles.
Exception, Exception.
K
Kay Bailey Hutchison Spousal IRAs:
Keogh plans:
L
Last-in first-out rule, Last-in first-out rule.
Life expectancy, Life expectancy.
Life insurance, Life insurance contract.
M
Marital status, change in, Change in marital status.
Matching contributions (SIMPLE), Matching contributions.
Medical expenses, unreimbursed, Unreimbursed medical expenses.
Medical insurance, Medical insurance.
Minimum distribution, See: Required minimum distribution
Missing children, photographs of, Photographs of missing children.
Modified adjusted gross income (AGI):
Roth IRAs, Modified AGI.
Effect on contribution amount (Table 2-1), Table 2-1. Effect of Modified AGI on Roth IRA Contribution
More than one beneficiary, More than one beneficiary.
More than one IRA, More than one IRA.
Recharacterization, More than one IRA.
Required minimum distribution, More than one IRA.
N
Notice:
Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients.
Rollovers, Rollover notice.
Q
Qualified charitable distributions, Qualified charitable distributions.
Qualified domestic relations orders (QDROs), Qualified domestic relations order.
R
Receivership distributions, Receivership distributions.
Recharacterization, Recharacterizations, More than one IRA.
Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized
SIMPLE employer contributions, Recharacterizing employer contributions.
Timing of, Timing.
Reconversion, Reconversions
Recordkeeping requirements:
Traditional IRAs,
Reservists, Reservists.
Qualified reservist distribution, Qualified reservist distributions.
Qualified reservist repayments, Qualified reservist repayments.
Retirement bonds, See: Individual retirement bonds
Rollovers, Rollovers, Reporting rollovers from employer plans.
Amount, Amount.
Completed after 60-day period, Rollovers completed after the 60-day period.
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
Inherited IRAs, Inherited IRAs.
Nonspouse beneficiary, Rollover by nonspouse beneficiary.
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.
Withholding, See: Withholding
Roth IRAs, Roth IRAs
Contribution limit reduced, Contribution limit reduced.
Excess contributions, What if You Contribute Too Much?
Modified AGI:
Effect on contribution amount (Table 2-1), Table 2-1. Effect of Modified AGI on Roth IRA Contribution
Rollovers from, Rollover From 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
Self-employed persons:
Deductible contributions, Self-employed.
SEP IRAs:
Separated taxpayers:
Filing status of, Lived apart from spouse.
Services received at reduced or no cost, Services received at reduced or no cost.
Simplified employee pensions (SEPs), Simplified Employee Pension (SEP)
Social Security recipients, Social Security Recipients
Spousal IRAs, See: Kay Bailey Hutchison Spousal IRAs or Inherited IRAs
Students:
Education expenses, Higher education expenses.
Retirement savings contributions credit, Full-time student.
T
Tables:
Modified AGI:
Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Effect of Modified AGI on Roth IRA Contribution
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), Table I-1. Using This Publication
Tax year, Tax year.
Tax-sheltered annuities:
Traditional IRAs, If you rolled over part or all of a distribution..., Traditional IRAs
Age 59 1/2 rule, Age 591/2 Rule
Cost basis, Cost basis.
Excess contributions, Excess Contributions
Loss of IRA status, Loss of IRA status.
Recordkeeping,
Rollovers, See: Rollovers
Social Security recipients, Social Security Recipients
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
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), Worksheet 1-3. Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized
Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Figuring Your Modified AGI
Roth IRAs:
TOC