Retirement Plan

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FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map


Forms and Instructions

Relevant Forms

Form 23-EP Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)

2013 Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (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 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (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)

Form 4461 Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans

Form 4461-A Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan

Form 4461-B Application for Approval of Master or Prototype or Volume Submitter Plans

Form 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRA's Insurance Contracts, Etc.

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)

Form 5310 Application for Determination Upon Termination (Info Copy Only)
Instructions for Form 5310, Application for Determination Upon Termination

Form 5310-A Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
Instructions for Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business

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

Form 5330 Return of Excise Taxes Related to Employee Benefit Plans
Instructions for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans

Form 5500-EZ Annual Return of One Participant (Owners and Their Spouses) Retirement Plan
Instructions for Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan

Form 6088 Distributable Benefits From Employee Pension Benefit Plans

Form 8554-EP Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)

Form 8881 Credit for Small Employer Pension Plan Startup Costs

Form 8891 U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans

Form 8905 Certification of Intent to Adopt a Pre-Approved Plan

Form 8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments
Instructions for Form 8930, Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments


Publications

Related Publications

Publication 560 Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans)

Publication 4118 Lots of Benefits-Retirement Plans Life Cycle

Publication 4224 Retirement Plans Correction Programs

Publication 4286 Simplified Employee Pension Plan (SARSEP) Checklist

Publication 4333 SEP Retirement Plans for Small Businesses

Publication 4407 Salary Reduction Simplified Employee Pension (SARSEP)

Publication 4460 The Retirement Plan Product Navigator

Publication 4789 Enrolled Retirement Plan Agent: Represent Taxpayers Before the IRS on Retirement Plan Matters

Publication 5036 Retirement Plan Distributions: Exceptions to 10% Additional Tax

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Taxation of Periodic Payments

Taxation of Periodic Payments. Fully taxable payments. Generally, if you did not pay any part of the cost...

Publication 17 - Your Federal Income Tax (For Individuals) - Taxation of Nonperiodic Payments

Taxation of Nonperiodic Payments. Nonperiodic distributions are also known as amounts not received as an annuity....

Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Pension Plans

Pension Plans. You can set up and maintain the following small business retirement plans for yourself and...

Publication 560 - Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans) - Salary Reduction Simplified Employee Pension (SARSEP)

Tax Treatment of Deferrals. Elective deferrals that are not more than the limits discussed earlier under Limit...

Publication 560 - Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans) - Prohibited Transactions

Tax on Prohibited Transactions. The initial tax on a prohibited transaction is 15% of the amount involved...

Publication 575 - Pension and Annuity Income - Taxation of Periodic Payments

Taxation of Periodic Payments. This section explains how the periodic payments you receive from a pension...

Publication 575 - Pension and Annuity Income - Taxation of Nonperiodic Payments

Taxation of Nonperiodic Payments. This section of the publication explains how any nonperiodic distributions...

Publication 939 - General Rule for Pensions and Annuities - Taxation of Periodic Payments

Taxation of Periodic Payments. This section explains how the periodic payments you receive under a pension...

Frequently Asked Questions

FAQ - U.S. Aliens and Citizens Living Abroad

Are the Canada Pension Plan and Canadian Old Age Security benefits taxable? If they are, please tell me where...

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)

Can I take an IRA deduction for the amount I contributed to a 401(k) plan last year? In general, an amount...

Tax Topics

Tax Topic 410

Pensions and Annuities. If you receive retirement benefits in the form of pension or annuity payments from...

Tax Topic 411

Pensions – the General Rule and the Simplified Method. If some contributions to your pension or annuity plan...

Tax Topic 413

Rollovers from Retirement Plans. A rollover occurs when you withdraw cash or other assets from one eligible...

Tax Topic 424

401(k) Plans. A 401(k) plan is a qualified deferred compensation plan in which an employee can elect to have...

Tax Topic 558

Additional Tax on Early Distributions from Retirement Plans, Other Than IRAs. To discourage the use of retirement...

Tax Topic 610

Retirement Savings Contributions Credit. If you make eligible contributions to certain eligible retirement...

Web Links

IRS.gov Web Site

Retirement Plans Frequently Asked Questions (FAQs)

Definitions

IRS Announces Pension Plan Limitations for 2012

IRS Retirement Plans Navigator