Contributions (IRAs and Pension Plans)

Topic Index

A	B	C	D	E	F	G	H	I
J	K	L	M	N	O	P	Q	R
S	T	U	V	W	X	Y	Z	#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website

Contributions (IRAs and Pension Plans)

Contributions (IRAs & Pension Plans)
Retirement Plan, Contribution


Forms and Instructions

Relevant Forms

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 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.


Publications

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Wages, Salaries, and Other Earnings

Retirement Plan Contributions. Your employer's contributions to a qualified retirement plan for you are not...

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

When Can Contributions Be Made? As soon as you open your traditional IRA, contributions can be made to it...

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

Tax on excess contributions. In general, if the excess contributions for a year are not withdrawn by the date...

Publication 525 - Taxable and Nontaxable Income - Taxable and Nontaxable Income

Retirement Plan Contributions. Your employer's contributions to a qualified retirement plan for you are not...

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

When To Deduct Contributions. When you can deduct contributions made for a year depends on the tax year on...

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

Deduction Limit for Contributions for Participants. The most you can deduct for your contributions to you...

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

Where To Deduct Contributions. Deduct the contributions you make for your common-law employees on your tax...

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

Where To Deduct Contributions. Deduct the contributions you make for your common-law employees on your tax...

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

When To Deduct Contributions. You can deduct SIMPLE IRA contributions in the tax year within which the calendar...

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

When Contributions Are Considered Made. You generally apply your plan contributions to the year in which you...

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

Where To Deduct Contributions. Deduct the contributions you make for your common-law employees on your tax...

Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations - What Happens If I Have Excess Contributions?

What Happens If I Have Excess Contributions? Certain excess contributions in a 403(b) account can be corrected....

Publication 590 - Individual Retirement Arrangements (IRAs) - When Can Contributions Be Made?

When Can Contributions Be Made? As soon as you open your traditional IRA, contributions can be made to it...

Publication 590 - Individual Retirement Arrangements (IRAs) - What Acts Result in Penalties or Additional Taxes?

Tax on Excess Contributions. In general, if the excess contributions for a year are not withdrawn by the date...

Frequently Asked Questions

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...