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Index of Publication 590 - Individual Retirement Arrangements (IRAs)
# A B C D E F H I K L M N P Q R S T U V W
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2-year rule:
SIMPLE IRAs, Two-year rule.
20% withholding, Other withholding rules.
6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much?
A
Account balance, IRA account balance.
Adjusted gross income (AGI), Modified AGI., Modified adjusted gross income (AGI).
Retirement savings contributions credit, Adjusted gross income.
See also: Modified adjusted gross income (AGI)
Age 591/2 rule, Age 591/2 Rule
Age 701/2 rule:
Required minimum distributions, You reach age 701/2 on...
Age limit:
Traditional IRA, When Can ContributionsBe Made?
Annuity contracts:
Borrowing on, Borrowing on an annuity contract.
Distribution from insurance company, Annuity distributions from an insurance company.
Distribution from IRA account, Distribution of an annuity contract from your IRA account.
Early distributions, Annuity.
Assistance, See: Tax help
B
Basis:
Inherited IRAs, IRA with basis.
Roth IRAs, Basis of distributed property.
Traditional IRAs, Cost basis.
Beneficiaries, IRA Beneficiaries, Example.
Bond purchase plans:
Rollovers from, Rollover from bond purchase plan.
Bonds, retirement, See: Individual retirement bonds
C
Change in marital status, Change in marital status.
Change of beneficiary, Change of beneficiary.
Charitable distributions, qualified, Qualified charitable distributions.
Comments on publication, Comments and suggestions.
Community property, Community property laws.
Compensation:
Defined, What Is Compensation?
Income included (Table 1-1), Table 1-1. Compensation for Purposesof an...
Nontaxable combat pay, Nontaxable combat pay., Nontaxable combat pay.
Self-employment, Self-employment loss.
Wages, salaries, etc., Wages, salaries, etc.
Contribution limits:
More than one IRA, More than one IRA.
Contributions:
Excess, See: Excess contributions
Nondeductible, See: Nondeductible contributions
Recharacterizing, See: Recharacterization
Conversions:
Failed, Failed Conversions
From SIMPLE IRAs, Converting from a SIMPLE IRA.
To Roth IRAs, Conversions
D
Death of beneficiary, Death of a beneficiary.
Deductions:
Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction
Phaseout, Deduction Phaseout
Traditional IRAs, How Much Can You Deduct?
Defined benefit plans, Defined benefit plan.
Defined contribution plans, Defined contribution plan.
Disabilities, persons with:
Early distributions to, Disabled.
E
Early distributions, What Acts Result in Penalties or Additional Taxes?
Age 591/2 rule, Age 591/2 Rule
Defined, Early distributions defined.
Disability exception, Disabled.
First-time homebuyers, exception, First home.
Higher education expenses, exception, Higher education expenses.
Medical insurance, exception, Medical insurance.
Roth IRAs, Additional Tax on Early Distributions
SIMPLE IRAs, Additional Tax on Early Distributions
Tax, Early Distributions Tax
Unreimbursed medical expenses, exception, Unreimbursed medical expenses.
See also: Penalties
Education expenses, Higher education expenses.
Employer and employee association trust accounts, Employer and EmployeeAssociation Trust Accounts
Employer retirement plans:
Defined benefit plans, Defined benefit plan.
Defined contribution plans, Defined contribution plan.
Effect of modified AGI on deduction (Table 1-2), Social Security Recipients
Limit if covered by, Limit if Covered by Employer Plan
Prohibited transactions, Trust account set up by an employer or an employee association.
Endowment contracts, See: Annuity contracts
Estate tax:
Deduction for inherited IRAs, Federal estate tax deduction.
Exempt transactions, Exempt Transactions
F
Failed conversion, Failed Conversions
Failed financial institutions, Failed financial institutions.
Federal judges, Federal judges.
Fiduciaries:
Prohibited transactions, Fiduciary.
Filing before IRA contribution is made, Filing before a contribution is made.
Filing status:
Deduction phaseout and, Filing status.
Firefighters, volunteer, Volunteer firefighters.
First-time homebuyers, First home.
Form 1040:
Modified AGI calculation from, Form 1040., Form 1040NR.
Form 1040A:
Modified AGI calculation from, Form 1040A.
Form W-2:
Employer retirement plans, The Form W-2 you receive from your employer...
Free tax services, How To Get Tax Help
Frozen deposits, Frozen deposit.
Full-time student:
Retirement savings contributions credit, Full-time student.
H
Help, See: Tax help
Higher education expenses, Higher education expenses.
How to:
Set up an IRA, How Can a Traditional IRABe Set Up?
Treat withdrawn contributions, How to treat withdrawn contributions.
Hurricane-Related Relief, Hurricane-Related Relief
Amending your return, Amending Your Return
Qualified hurricane distributions, Qualified Hurricane Distributions
Repayment of qualified hurricane distributions, Repayment of Qualified Hurricane Distributions
I
Individual retirement accounts:
Distributions from, Distributions from individual retirement account.
Individual retirement arrangements (IRAs):
How to set up, How Can a Traditional IRABe Set Up?
When to set up, When Can a Traditional IRABe Set Up?
Individual retirement bonds:
Cashing in, Cashing in retirement bonds.
Interest on IRA, IRA interest.
Investment in collectibles:
Collectibles defined, Collectibles.
Exception, Exception.
K
Keogh plans:
Rollovers from, Keogh plans and rollovers.
L
Last-in first-out rule, Last-in first-out rule.
Life expectancy, Life expectancy.
Life insurance, Life insurance contract.
M
Marital status, change in, Change in marital status.
Matching contributions (SIMPLE), Matching contributions.
Medical expenses, unreimbursed, Unreimbursed medical expenses.
Medical insurance, Medical insurance.
Minimum distribution, See: Required minimum distribution
Missing children, photographs of, Photographs of missing children.
Modified adjusted gross income (AGI):
Employer retirement plan coverage and deduction (Table 1-2), Social Security Recipients
Figuring (Worksheet 1-1), Limit if Covered by Employer Plan
No employer retirement plan coverage and deduction (Table 1-3), Social Security Recipients
Roth IRAs, Modified AGI.
Effect on contribution amount (Table 2-1), Can You Contribute toa Roth IRA?
More information, See: Tax help
More than one beneficiary, More than one beneficiary.
More than one IRA:
Recharacterization, More than one IRA.
Required minimum distribution, More than one IRA.
N
Notice:
Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients.
Rollovers, Rollover notice.
P
Phaseout of deduction, Deduction Phaseout
Pledging account as security, Pledging an account as security.
Publications, See: Tax help
Q
Qualified domestic relations orders (QDROs), Qualified domestic relations order.
R
Receivership distributions, Receivership distributions.
Recharacterization:
Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), 1. Enter the amount of your IRA contribution...
Reporting, Reporting a Recharacterization
SIMPLE employer contributions, Recharacterizing employer contributions.
Timing of, Timing.
Reconversion, Reconversions
Recordkeeping requirements:
Traditional IRAs,
Reservists, Reservists.
Retirement bonds, See: Individual retirement bonds
S
Salary reduction arrangement, What Is a SIMPLE Plan?
Savings Incentive Match Plans for Employees, See: SIMPLE IRAs
Section 501(c)(18) plan, General Limit, Note.
Self-employed persons:
Deductible contributions, Self-employed.
Income of, Self-employment income.
SIMPLE plans, Self-employed individual.
SEP IRAs:
Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA.
Separated taxpayers:
Filing status of, Lived apart from spouse.
Services received at reduced or no cost, Services received at reduced or no cost.
Simplified employee pensions (SEPs), Simplified Employee Pension (SEP)
Social Security recipients, Social Security Recipients
Spousal IRAs:
Contribution limits, Spousal IRA Limit
Deduction, Spousal IRA.
Inherited, Inherited from spouse.
Students:
Education expenses, Higher education expenses.
Retirement savings contributions credit, Full-time student.
Suggestions for publication, Comments and suggestions.
T
Tables:
Compensation, types of (Table 1-1), Table 1-1. Compensation for Purposesof an...
Modified AGI:
Employer retirement plan coverage and deduction (Table 1-2), Social Security Recipients
No employer retirement plan coverage and deduction (Table 1-3), Social Security Recipients
Roth IRAs, effect on contribution (Table 2-1), Can You Contribute toa Roth IRA?
Tax year, Tax year.
Tax-sheltered annuities:
Rollovers from, Distribution from a tax-sheltered annuity.
Trustee-to-trustee transfers, Trustee-to-Trustee Transfer
Trusts:
As beneficiary, Trust as beneficiary.
TTY/TDD information, How To Get Tax Help
Two-year rule:
SIMPLE IRAs, Two-year rule.
U
Unreimbursed medical expenses, Unreimbursed medical expenses.
V
Volunteer firefighters, Volunteer firefighters.
W
Withdrawing or using assets:
Contribution withdrawal, before due date of return, Contributions ReturnedBefore Due Date of Return
Determining total amount to be withdrawn (Worksheet 1-4), Contributions ReturnedBefore Due Date of Return
Roth IRAs, Must You Withdraw or Use Assets?
SIMPLE IRAs, When Can You Withdrawor Use Assets?
Traditional IRAs, When Can You Withdraw or Use Assets?, You may be able to treat a contribution made...
Withholding:
Direct rollover option, Withholding.
Eligible rollover distribution paid to taxpayer, Withholding requirement.
Worksheets:
Excess contributions deductible this year (Worksheet 1-6), Worksheet 1-6. Excess Contributions Deductible This Year
If any were deducted in closed tax year (Worksheet 1-7), Worksheet 1-7. Excess Contributions Deductible This Year if Any Were Deducted in a Closed Tax Year
Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), 1. Enter the amount of your IRA contribution...
Figuring amount of net income due to IRA contribution and total amount to be withdrawn (Worksheet 1-4), Contributions ReturnedBefore Due Date of Return
Figuring modified AGI (Worksheet 1-1), Limit if Covered by Employer Plan
Roth IRAs:
Figuring modified AGI (Worksheet 2-1), How Much Can Be Contributed?
Figuring reduced contribution limit (Worksheet 2-2), Worksheet 2-2. Determining Your Reduced Roth IRA Contribution Limit