Table of Contents
Rollovers to Roth IRAs. Beginning in 2008, you can roll over distributions directly from a qualified retirement plan to a Roth IRA if, for the tax year of the distribution, your modified adjusted gross income for Roth IRA purposes is not more than $100,000, and your filing status is not married filing separately. See Rollovers to Roth IRAs, later, for more information.
Tax relief for the Kansas disaster area. Special rules apply to the use of retirement funds by qualified individuals who suffered an economic loss in the Kansas disaster area as a result of the storms and tornadoes that began on May 4, 2007. For more information, see Relief for Kansas Disaster Area, later.
Tax relief for the Midwestern disaster areas. Special rules apply to the use of retirement funds by qualified individuals who suffered an economic loss in the Midwestern disaster areas as a result of severe storms, tornadoes, or flooding. For more information, see Relief for Midwestern Disaster Areas, later.
Qualified settlement income. Qualified settlement income you receive in connection with the Exxon Valdez litigation can be contributed, in whole or in part, to a qualified retirement plan. For more information, see Qualified settlement income under Rollovers, later.
Temporary waiver of required minimum distribution (RMD) rules for certain retirement plans and IRAs for 2009. No RMD is required from your employer-provided qualified retirement plan or IRA for 2009. For more information, see Temporary waiver of required minimum distributions (RMDs) for 2009, under Rollovers, later.
Hurricane tax relief. Special rules apply to retirement funds received by qualified individuals who suffered an economic loss as a result of Hurricane Katrina, Rita, or Wilma. See Hurricane-Related Relief, for information on these special rules.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return. How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) that are paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity).
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How to figure the tax-free part of periodic payments under a pension or annuity plan, including using a simple worksheet for payments under a qualified plan.
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How to figure the tax-free part of nonperiodic payments from qualified and nonqualified plans, and how to use the optional methods to figure the tax on lump-sum distributions from pension, stock bonus, and profit-sharing plans.
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How to roll over certain distributions from a retirement plan into another retirement plan or IRA.
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How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them.
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How to report railroad retirement benefits.
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When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation).
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Publication
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524 Credit for the Elderly or the Disabled
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525 Taxable and Nontaxable Income
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560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
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571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations
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590 Individual Retirement Arrangements (IRAs)
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721 Tax Guide to U.S. Civil Service Retirement Benefits
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915 Social Security and Equivalent Railroad Retirement Benefits
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939 General Rule for Pensions and Annuities
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4492 Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma
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4492-A Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes
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4492-B Information for Affected Taxpayers in the Midwestern Disaster Areas
Form (and Instructions)
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W-4P Withholding Certificate for Pension or Annuity Payments
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1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
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4972 Tax on Lump-Sum Distributions
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5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
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8915 Qualified Hurricane Retirement Plan Distributions and Repayments
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8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments
See How To Get Tax Help near the end of this publication for information about getting publications and forms.
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