Publication 575 reviews 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).
- 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.
- 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.
- How to roll over certain distributions from a retirement plan into another retirement plan or IRA.
- How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them.
- How to report railroad retirement benefits.
- When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation).
Publication 524, Credit for the Elderly or the Disabled
Publication 525, Taxable and Nontaxable Income
Publication 560, Retirement Plans for Small Business
- Contributions not reported.
- What Is a Roth IRA?
- Are Distributions Taxable?
- Basis of distributed property.
- Withdrawals of contributions by due date.
- What Are Qualified Distributions?
- Additional Tax on Early Distributions
- Ordering Rules for Distributions
- How Do You Figure the Taxable Part?
Publication 575 , Pension and Annuity Income
Table of Contents
- Publication 575 – Introductory Material
- What’s New
- Useful Items – You may want to see:
- Publication 575 – Main Content
- General Information
- 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)
- Taxation of Periodic Payments
- Taxation of Nonperiodic Payments
- Special Additional Taxes
- Survivors and Beneficiaries
- How To Get Tax Help
- General Information
- Publication 575 – Additional Material
- Index Copied from IRS.gov