Table of Contents
The IRS has created a page on IRS.gov for information about Publication 575, at www.irs.gov/pub575. Information about any future developments affecting Publication 575 (such as legislation enacted after we release it) will be posted on that page.
2010 Roth IRA rollovers. If you rolled over an amount from a qualified retirement plan to your Roth IRA in 2010 that you are including in income equally in 2011 and 2012, see How to treat 2010 Roth IRA rollovers , later, for details on how to report any taxable amount for 2011.
2010 in-plan Roth rollovers. If you rolled over an amount from your 401(k) or 403(b) plan in 2010 to a designated Roth account, within the same plan, that you are including in income equally in 2011 and 2012, see How to treat 2010 in-plan Roth rollovers , later, for details on how to report any taxable amount for 2011.
Disaster-related tax relief. Special rules apply to retirement funds received by qualified individuals who suffered an economic loss as a result of the storms that began on May 4, 2007, in the Kansas disaster area and the severe storms in the Midwestern disaster areas. For more information on these special rules, see Relief for Kansas Disaster Area and Relief for Midwestern Disaster Areas .
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return. How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) that are paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity).
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How to figure the tax-free part of periodic payments under a pension or annuity plan, including using a simple worksheet for payments under a qualified plan.
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How to figure the tax-free part of nonperiodic payments from qualified and nonqualified plans, and how to use the optional methods to figure the tax on lump-sum distributions from pension, stock bonus, and profit-sharing plans.
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How to roll over certain distributions from a retirement plan into another retirement plan or IRA.
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How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them.
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How to report railroad retirement benefits.
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When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation).
For additional information on how to report pension or annuity payments on your federal income tax return, be sure to review the instructions on the back of Copies B, C, and 2 of the Form 1099-R that you received and the instructions for Form 1040, lines 16a and 16b (Form 1040A, lines 12a and 12b or Form 1040NR, lines 17a and 17b).
A “corrected” Form 1099-R replaces the corresponding original Form 1099-R if the original Form 1099-R contained an error. Make sure you use the amounts shown on the corrected Form 1099-R when reporting information on your tax return.
Internal Revenue Service
Individual Forms and Publications Branch
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1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Publication
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524 Credit for the Elderly or the Disabled
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525 Taxable and Nontaxable Income
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560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
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571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations
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590 Individual Retirement Arrangements (IRAs)
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721 Tax Guide to U.S. Civil Service Retirement Benefits
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915 Social Security and Equivalent Railroad Retirement Benefits
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939 General Rule for Pensions and Annuities
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4492-A Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes
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4492-B Information for Affected Taxpayers in the Midwestern Disaster Areas
Form (and Instructions)
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W-4P Withholding Certificate for Pension or Annuity Payments
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1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
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4972 Tax on Lump-Sum Distributions
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5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
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8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments
See How To Get Tax Help near the end of this publication for information about getting publications and forms.
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