Table of Contents
- Publication 590 - Introductory Material
- 1.
Traditional IRAs
- What's New for 2011
- What's New for 2012
- Introduction
- Who Can Open a Traditional IRA?
- When Can a Traditional IRA Be Opened?
- How Can a Traditional IRA Be Opened?
- How Much Can Be Contributed?
- When Can Contributions Be Made?
- How Much Can You Deduct?
- What if You Inherit an IRA?
- Can You Move Retirement Plan Assets?
- When Can You Withdraw or Use Assets?
- When Must You Withdraw Assets? (Required Minimum Distributions)
- Are Distributions Taxable?
- January 2011 QCDs treated as made in 2010.
- 2011 Reporting.
- Additional reporting requirements if you made the election to treat a January 2011 QCD as made in 2010.
- One-time transfer.
- Testing period rules apply.
- More information.
- Distributions Fully or Partly Taxable
- Figuring the Nontaxable and Taxable Amounts
- Recognizing Losses on Traditional IRA Investments
- Other Special IRA Distribution Situations
- Reporting and Withholding Requirements for Taxable Amounts
- What Acts Result in Penalties or Additional Taxes?
- 2. Roth IRAs
- 3. Savings Incentive Match Plans for Employees (SIMPLE)
- 4. Disaster-Related Relief
- 5. Retirement Savings Contributions Credit (Saver's Credit)
- 6. How To Get Tax Help
- Publication 590 - Additional Material
- Index
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