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Index of Publication 575 - Pension and Annuity IncomeTOC
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403(b) plans:
Defined, Tax-sheltered annuity plan.
Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans.
Simplified Method to be used, A tax-sheltered annuity plan (403(b) plan).
5% owners, 5% owners.
A
Age 70, Age 701/2.
Assistance, See: Tax help
B
C
Capital gains:
Lump-sum distributions, Capital Gain Treatment
Cash withdrawals, See: Nonperiodic payments
Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions.
Costs:
Investment in the contract, Cost (Investment in the Contract)
Lump-sum distribution, determination for, Cost.
D
Death benefits, Death benefits.
Death of retiree, Survivors of retirees.
Deductible voluntary employee contributions, Deductible voluntary employee contributions.
Defined contribution plans, Defined contribution plan.
Designated Roth accounts:
Costs, Designated Roth accounts.
Defined, Designated Roth account.
Qualified distributions, Designated Roth accounts.
Rollovers, Designated Roth accounts.
E
Early withdrawal from deferred interest account:
Penalty tax on, If you are under age 591/2..., Tax on Early Distributions
Employer securities, distributions of, Distributions of employer securities.
Estimated tax, Estimated tax.
Excess accumulation, tax on, Report the recapture tax and interest on...
Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions.
F
Foreign employment contributions, Foreign employment contributions.
Form 1040X:
Changing your mind on lump-sum treatment, Changing your mind.
Form 1099-INT:
U.S. savings bonds distributions, If you receive U.S. savings bonds in a taxable...
Form 1099-R:
10-year tax option for lump-sum distribution, The ordinary income part of the distribution...
Corrected form, A corrected Form 1099-R replaces the corresponding...
Corrective distributions of excess plan contributions, If your retirement plan made a corrective...
Exceptions to tax, Exceptions to tax.
Investment in the contract, Form 1099-R. If you began receiving periodic...
Loan treated as distribution from plan, If your loan is treated as a distribution,...
Rollovers, Enter the total distribution (before income...
Tax-free exchanges, Tax-free exchange reported on Form 1099-R.
Form RRB-1099-R, Form RRB-1099-R.
Form W-4P:
Withholding from retirement plan payments, Choosing no withholding., Unless you choose no withholding, the withholding...
Form W-4V:
Voluntary withholding request for social security or railroad retirement benefits, In figuring your withholding or estimated...
Free tax services,
Frozen deposits, Frozen deposits.
Fully taxable payments, Fully Taxable Payments
G
Guaranteed payments, Guaranteed payments.
H
Help, See: Tax help
Home purchase:
Loans from qualified plans for, Is used to acquire your main home, or
I
In-plan Roth rollovers, In-plan Roth rollovers.
Individual retirement accounts:
Minimum distributions from, Minimum distributions from an individual account plan.
Rollovers, If you roll over the distribution to a traditional...
See also: Rollovers
Interest deduction:
Denial on loan from plan, Denial of interest deduction.
J
Joint and survivor annuities, Joint and survivor annuities.
L
Loans treated as distributions, Loans Treated as Distributions
Local government employees:
Section 457 plans, Section 457 Deferred Compensation Plans
Losses:
Lump-sum distribution, Losses.
M
Midwestern disaster areas, Relief for Midwestern Disaster Areas
Minimum required distributions, Report the recapture tax and interest on...
Missing children, photographs of, Photographs of missing children.
More information, See: Tax help
Multiple annuitants, Multiple annuitants.
Multiple-lives annuities, Multiple-lives annuity.
N
Net unrealized appreciation (NUA), Net unrealized appreciation (NUA).
Deferring tax on, If you receive a distribution of employer...
Nonperiodic payments:
Loan treated as, If you borrow money from your retirement...
Taxation of, Taxation of Nonperiodic Payments
Nonqualified plans:
Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan
General Rule to be used, A nonqualified plan (such as a private annuity,...
Loans treated as distributions from, If your loan is treated as a distribution,...
Nonresident aliens:
Railroad retirement, Nonresident aliens.
P
Partial rollovers, Partial rollovers.
Partly taxable payments, Partly Taxable Payments
Penalty taxes:
Early distributions, Tax on Early Distributions
Excess accumulation, Tax on Excess Accumulation
Pensions:
Defined, Pension.
Disability pensions, Disability pensions., Disability Pensions
Types of, Types of pensions and annuities.
Periodic payments:
Taxation of, Taxation of Periodic Payments
Withholding tax, Periodic payments.
Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers
Public school employees:
Tax-sheltered annuity plans for, See: 403(b) plans
Publications, See: Tax help
Q
Qualified disaster recovery assistance distribution, Qualified Disaster Recovery Assistance Distribution
Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO)., Qualified domestic relations order (QDRO).
Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order.
Qualified employee annuities:
Defined, Qualified employee annuity.
Simplified Method to be used, A tax-sheltered annuity plan (403(b) plan).
Qualified employee plans:
Defined, Qualified employee plan.
Simplified Method to be used, A qualified employee annuity.
Qualified plans:
Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan
General Rule, A qualified plan if you are age 75 or older...
Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans.
Rollovers, Qualified retirement plan.
See also: specific type of plan
Qualified settlement income:
Exxon Valdez litigation settlement, Qualified settlement income.
R
Reemployment, Reemployment.
Related employers and related plans, Related employers and related plans.
Repayment of loan within 5 years, Must be repaid within 5 years.
Required beginning date, Required beginning date.
Required distributions, minimum, Report the recapture tax and interest on...
Retirement bonds, Retirement bonds.
Rollovers, Rollovers, Table 1. Comparison of Payment to You Versus...
20% tax rate on distribution, Eligible rollover distribution.
Comparison of direct payment vs. direct rollover (Table 1), Table 1 may help you decide which distribution...
Direct rollover to another qualified plan, Direct rollover option., If you receive an eligible rollover distribution,...
In-plan Roth, In-plan Roth rollovers.
Nonspouse beneficiary, Rollovers by nonspouse beneficiary.
Nontaxable amounts, Rollover of nontaxable amounts.
Notice to recipients of eligible rollover distribution, Written explanation to recipients.
Property and cash distributed, Property and cash distributed.
Roth IRAs, Rollovers to Roth IRAs.
Substitution of other property, Rollovers of property.
Surviving spouse making, Rollover by surviving spouse.
S
Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans
Securities of employer, distributions of, Distributions of employer securities.
Self-employed persons' rollovers, Self-employed individuals are generally treated...
State employees:
Section 457 plans, Section 457 Deferred Compensation Plans
State insurer delinquency proceedings, State insurer delinquency proceedings.
Surviving spouse:
Distribution rules for, If the surviving spouse is the designated...
Rollovers by, Rollover by surviving spouse.
T
Tables:
Comparison of direct payment vs. direct rollover (Table 1), Table 1 may help you decide which distribution...
Tax-free exchanges, Tax-free exchange.
Taxpayer Advocate, Taxpayer Advocate Service.
Ten percent tax for early withdrawal, If you are under age 591/2..., Tax on Early Distributions
Ten-year tax option, 10-Year Tax Option
Time for making rollover, Time for making rollover.
Transfers of annuity contracts, Transfers of Annuity Contracts
TTY/TDD information, How To Get Tax Help
U
U.S. savings bonds:
Distribution of, Distribution of U.S. savings bonds.
V
Voluntary employee contributions, Deductible voluntary employee contributions.
W
Withdrawals, Withdrawals.
Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions.
Worksheets:
Simplified Method, Complete Worksheet A in the back of this...
Worksheet A, illustrated, Worksheet A. Simplified Method Worksheet for Bill Smith
Worksheet A, Simplified Method, Worksheet A. Simplified Method
TOC