Individual Retirement Arrangement

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Individual Retirement Arrangement

IRA
Individual Retirement Account


Forms and Instructions

Relevant Forms

Form 5305 Traditional Individual Retirement Trust Account

Topic Screen for this Form

Form 5305-A Traditional Individual Retirement Custodial Account

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Form 5305-A-SEP Salary Reduction and Other Elective Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement

Topic Screen for this Form

Form 5305-E Coverdell Education Savings Trust Account (Under section 530 of the Internal Revenue Code)

Topic Screen for this Form

Form 5305-EA Coverdell Education Savings Custodial Account (Under section 530 of the Internal Revenue Code)

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Form 5305-R Roth Individual Retirement Trust Account

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Form 5305-RA Roth Individual Retirement Custodial Account

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Form 5305-S SIMPLE Individual Retirement Trust Account

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Form 5305-SA SIMPLE Individual Retirement Custodial Account

Topic Screen for this Form

Form 5305-SEP Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement

Topic Screen for this Form

Form 5306 Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA)

Topic Screen for this Form

Form 5306-A Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan)

Topic Screen for this Form

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

2013 Form 5498 IRA Contribution Information (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
2012 Form 5498 IRA Contribution Information (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)


Publications

Related Publications

Publication 590 Individual Retirement Arrangements (IRAs)

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Publication 4334 SIMPLE IRA Plans for Small Businesses

PDF version of this Publication

Topic Screen for this Publication

Links Inside Publications

Publication 3 - Armed Forces' Tax Guide - Adjustments to Income

Individual Retirement Arrangements. Generally, you can deduct the lesser of the contributions to your traditional...

Publication 17 - Your Federal Income Tax (For Individuals) - Married Filing Separately

Individual retirement arrangements (IRAs). You may not be able to deduct all or part of your contributions...

Publication 17 - Your Federal Income Tax (For Individuals) - Interest Income

Individual retirement arrangements (IRAs). Interest on a Roth IRA generally is not taxable. Interest on a...

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

Individual Retirement Arrangements (IRAs). What's New for 2012. Modified AGI limit for traditional IRA contributions...

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

IRA owners. If you are the owner of a traditional IRA, you must generally start receiving distributions from...

Publication 504 - Divorced or Separated Individuals - Individual Retirement Arrangements

Individual Retirement Arrangements. The following discussions explain some of the effects of divorce or separation...

Publication 554 - Tax Guide for Seniors - Retirement Plan Distributions

Individual Retirement Arrangements (IRAs). In general, distributions from a traditional IRA are taxable in...

Publication 554 - Tax Guide for Seniors - Adjustments to Income

Individual Retirement Arrangement (IRA) Contributions and Deductions. This section explains the tax treatment...

Publication 590 - Individual Retirement Arrangements (IRAs) - How Can a Traditional IRA Be Opened?

Individual Retirement Account. An individual retirement account is a trust or custodial account set up in...

Publication 590 - Individual Retirement Arrangements (IRAs) - When Must You Withdraw Assets? (Required Minimum Distributions)

IRA Owners. If you are the owner of a traditional IRA, you must generally start receiving distributions from...

Frequently Asked Questions

FAQ - Individual Retirement Arrangements (IRAs)

How do I calculate the minimum amount that must be withdrawn from my IRA after age 70 1/2? Chapter 1 of Publication...

FAQ - Individual Retirement Arrangements (IRAs)

Even though I can't withdraw funds from my 401(k) plan to purchase my first home, can I roll over my withdrawal...

FAQ - Individual Retirement Arrangements (IRAs)

How long do I have to roll over a distribution from a retirement plan to an IRA account? You must complete...

FAQ - Individual Retirement Arrangements (IRAs)

Do I report my nondeductible Roth IRA contributions on Form 8606? Do not use Form 8606 (PDF), Nondeductible...

FAQ - Individual Retirement Arrangements (IRAs)

Can a person make a contribution to a SEP-IRA and a Roth IRA too? An individual can make traditional IRA contributions...

FAQ - Individual Retirement Arrangements (IRAs)

I want to establish a traditional individual retirement arrangement (IRA) for my spouse, and I need additional...

Tax Topics

Tax Topic 451

Individual Retirement Arrangements (IRAs). An individual retirement arrangement, or IRA, is a tax-favored personal...

Web Links

IRS.gov Web Site

Plan Now to Get Full Benefit of Saver’s Credit; Tax Credit Helps Low- and Moderate-Income Workers Save for Retirement

Individual Retirement Arrangements (IRAs)

Retirement Plans FAQs regarding IRAs - Plan Sponsor/Employer

Related Topic Links

403(b) Plan, Maximum Amount Contributable (MAC)

Accounting for Your Income

Age 59 1/2 Rule

Can You Contribute to a Roth IRA for Your Spouse?

Can You Contribute to a Roth IRA?

Can You Move Amounts into a Roth IRA?

Compensation, Wage, Salary

Contributions Must be Made by Due Date

Contributions Returned before Due Date of Return

Contributions to Individual Retirement Arrangements

Conversion Methods

Converting from a SIMPLE IRA

Converting from Any Traditional IRA into a Roth IRA

Coverdell Education Savings Account

Distributions after Owner's Death

Distributions from IRAs

Effect on an IRA Account

Examples - Worksheet for Reduced IRA Deduction for 2012

Exceptions to Tax

How Can a Traditional IRA be Opened?

How Do You Figure the Taxable Part?

How to Recharacterize a Contribution

IRA Beneficiaries

IRA, Contribution

IRA, Reduced Deduction

Losses from Ponzi-type Investment Schemes

Maximum Taxable Part

Minimum Required Distributions (MRD)

Money Market Funds

Nondeductible Contributions (IRA)

Penalty, Early Distributions from IRAs and Plans

Pension and Annuity Income

Profit Sharing Plan

Qualified Charitable Distribution (QCD)

Recharacterization

Recognizing Losses on Investments

Reporting Additional Taxes

Retirement During the Past Year

Retirement Savings Arrangements

Retirement Savings Contributions Credit (Saver's Credit)

Rollover by Surviving Spouse

Rollover from a Qualified Retirement Plan into a Roth IRA

Rollover from an Employer's Plan into a Roth IRA

Rollover from Employer's Plan into an IRA

Rollover from One IRA into Another

Rollovers from a Traditional IRA

Rollovers to a Traditional IRA

Roth IRA, Rollover

Special Additional Taxes

Special IRA Distribution Situations

Spousal IRA Limit

Traditional IRA

Traditional IRA, Types

Trustee's Administrative Fees for IRA

Trustee-to-trustee Transfer

What Acts Result in Penalties or Additional Taxes?

What Age(s) Do You Use with the Table(s)?

What if You Contribute Too Much?

When and How Can a Traditional IRA Be Opened?

When Can a Roth IRA be Opened?

When Can You Withdraw or Use IRA Assets?

Who Can Open a Traditional IRA?