Recharacterization

Topic Index


Publications

Links Inside Publications

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

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

Publication 590 - Individual Retirement Arrangements (IRAs) - Can You Move Retirement Plan Assets?

Publication 590 - Individual Retirement Arrangements (IRAs) - Can You Move Retirement Plan Assets?


Forms and Instructions

Relevant Forms

Form 1118 (Schedule J) Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign Loss Account Balances
Instructions for Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions

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