Table of Contents

• Publication 575 - Introductory Material
  • What's New
  • Reminders
  • Introduction
    • The General Rule.
    • Individual retirement arrangements (IRAs).
    • Civil service retirement benefits.
    • Social security and equivalent tier 1 railroad retirement benefits.
    • Tax-sheltered annuity plans (403(b) plans).
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 575 - Main Content
  • General Information
    • Pension.
    • Annuity.
    • Qualified employee plan.
    • Qualified employee annuity.
    • Designated Roth account.
    • Tax-sheltered annuity plan.
    • Fixed-period annuities.
    • Annuities for a single life.
    • Joint and survivor annuities.
    • Variable annuities.
    • Disability pensions.
    • Variable Annuities
    • Section 457 Deferred Compensation Plans
    • Disability Pensions
    • Insurance Premiums for Retired Public Safety Officers
    • Railroad Retirement Benefits
    • Withholding Tax and Estimated Tax
  • Cost (Investment in the Contract)
    • Foreign employment contributions while a nonresident alien.
  • Taxation of Periodic Payments
    • Period of participation.
    • Fully Taxable Payments
    • Partly Taxable Payments
  • Taxation of Nonperiodic Payments
    • Figuring the Taxable Amount
    • Loans Treated as Distributions
    • Transfers of Annuity Contracts
    • Lump-Sum Distributions
  • Rollovers
    • Exceptions.
    • No tax withheld.
    • Partial rollovers.
    • Frozen deposits.
    • Reasonable period of time.
    • How to report.
    • Change in filing status.
    • Distributions from designated Roth accounts.
    • Death of designated Roth account owner.
    • How to report.
    • Change in filing status.
    • Distributions from Roth IRAs.
    • Death of Roth IRA owner.
    • Special rule for Roth IRAs and designated Roth accounts.
  • Special Additional Taxes
    • Tax on Early Distributions
    • Tax on Excess Accumulation
  • Survivors and Beneficiaries
    • Guaranteed payments.
  • Relief for Midwestern Disaster Areas
    • Qualified Disaster Recovery Assistance Distribution
    • Repayment of Qualified Disaster Recovery Assistance Distributions
    • Amending Your Return
  • How To Get Tax Help
    • Low Income Taxpayer Clinics (LITCs).
• Publication 575 - Additional Material
• Index