Penalty, Early Distributions from IRAs and Plans

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Penalty, Early Distributions from IRAs and Plans

10% Additional Tax (Penalty)
Distributions, Early
Early Distributions From IRAs
Early Withdrawals/Distributions
IRA Assets, Withdrawing

Web Links

IRS.gov Web Site

Retirement Topics - Tax on Early Distributions


Publications

Related Publications

Publication 5036 Retirement Plan Distributions: Exceptions to 10% Additional Tax

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Special Additional Taxes

Tax on Early Distributions. Most distributions (both periodic and nonperiodic) from qualified retirement plans...

Publication 17 - Your Federal Income Tax (For Individuals) - Individual Retirement Arrangements (IRAs)

Early Distributions. You must include early distributions of taxable amounts from your traditional IRA in...

Publication 17 - Your Federal Income Tax (For Individuals) - Individual Retirement Arrangements (IRAs)

Early distributions tax. The 10% additional tax on distributions made before you reach age 59½ does not apply...

Publication 17 - Your Federal Income Tax (For Individuals) - Individual Retirement Arrangements (IRAs)

Additional 10% tax. The additional tax on early distributions is 10% of the amount of the early distribution...

Publication 17 - Your Federal Income Tax (For Individuals) - Roth IRAs

Must you withdraw or use Roth IRA assets? You are not required to take distributions from your Roth IRA at...

Publication 554 - Tax Guide for Seniors - Retirement Plan Distributions

Tax on Early Distributions. Most distributions you receive from your qualified retirement plan and nonqualified...

Publication 560 - Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans) - Distributions

Tax on Early Distributions. If a distribution is made to an employee under the plan before he or she reaches...

Publication 575 - Pension and Annuity Income - Special Additional Taxes

Tax on Early Distributions. Most distributions (both periodic and nonperiodic) from qualified retirement plans...

Publication 590 - Individual Retirement Arrangements (IRAs) - When Can You Withdraw or Use Assets?

Early Distributions Tax. The 10% additional tax on distributions made before you reach age 59½ does not apply...

Publication 590 - Individual Retirement Arrangements (IRAs) - What Acts Result in Penalties or Additional Taxes?

Early Distributions. You must include early distributions of taxable amounts from your traditional IRA in...

Publication 590 - Individual Retirement Arrangements (IRAs) - What Acts Result in Penalties or Additional Taxes?

Additional 10% tax. The additional tax on early distributions is 10% of the amount of the early distribution...

Publication 590 - Individual Retirement Arrangements (IRAs) - Are Distributions Taxable?

Additional Tax on Early Distributions. If you receive a distribution that is not a qualified distribution,...

Publication 590 - Individual Retirement Arrangements (IRAs) - Must You Withdraw or Use Assets?

Must You Withdraw or Use Assets? You are not required to take distributions from your Roth IRA at any age....

Publication 590 - Individual Retirement Arrangements (IRAs) - When Can You Withdraw or Use Assets?

Additional Tax on Early Distributions. The additional tax on early distributions (discussed in chapter 1)...


Forms and Instructions

Relevant Forms

2013 Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (Info Copy Only)
2013 Instructions for Forms 1099-R and 5498, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. and IRA Contribution Information
2013 General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
2012 Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (Info Copy Only)
2012 Instructions for Forms 1099-R and 5498, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. and IRA Contribution Information
2012 General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

Form 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRA's Insurance Contracts, Etc.

Form 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts
Instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts