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Publication 590 2008 Tax Year

Index

Symbols

10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax
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?
60-day period for rollovers, Time Limit for Making a Rollover Contribution

A

Account balance, IRA account balance.
Additional taxes, Additional 10% tax
Additional taxes:, What Acts Result in Penalties or Additional Taxes?
(see also Penalties)
Reporting, Reporting Additional Taxes
Adjusted gross income (AGI):, Modified adjusted gross income (AGI)., Modified AGI.
(see also Modified adjusted gross income (AGI))
Retirement savings contributions credit, Adjusted gross income.
Age 50:
Contributions, General Limit
Age 59½ rule, Age 59½ Rule
Age 70½ rule, Age 70½ rule.
Age 70½ rule:
Required minimum distributions, Distributions after the required beginning date.
Age limit:
Traditional IRA, When Can Contributions Be Made?
Alimony, Alimony and separate maintenance.
Annuity contracts, Annuity or endowment contracts.
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.
Beginning date, required, Distributions after the required beginning date.
Beneficiaries, IRA Beneficiaries, Beneficiary not an individual.
Beneficiaries:
Change of, Change of beneficiary.
Death of beneficiary, Death of a beneficiary.
Early distributions to, Beneficiary.
Individual as, Beneficiary an individual.
More than one, More than one beneficiary., Multiple individual beneficiaries.
Not an individual, Beneficiary not an individual.
Roth IRAs, Distributions to beneficiaries.
Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger.
Bond purchase plans:
Rollovers from, Rollover from bond purchase plan.
Bonds, retirement (see Individual retirement bonds)
Broker's commissions, Brokers' commissions., Brokers' commissions.

C

Change in marital status, Change in marital status.
Change of beneficiary, Change of beneficiary.
Charitable distributions, qualified, Qualified charitable distributions.
Collectibles, Investment in Collectibles, Collectibles.
Comments on publication, Comments and suggestions.
Community property, Community property laws.
Compensation:
Defined, What Is Compensation?
Income included (Table 1-1), What Is Compensation?
Nontaxable combat pay, Nontaxable combat pay., Nontaxable combat pay.
Self-employment, Self-employment loss.
Wages, salaries, etc., Wages, salaries, etc.
Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans.
Contribution limits:
More than one IRA, More than one IRA.
Contributions
Excess (see Excess contributions)
Nondeductible (see Nondeductible contributions)
Recharacterizing (see Recharacterization)
Contributions:
Designating the year, Designating year for which contribution is made.
Distributions in same year as, Both contributions for 2007 and distributions in 2007.
Employer bankrupt, Catch-up contributions in certain employer bankruptcies., Catch-up contributions in certain employer bankruptcies.
Less than maximum, Less Than Maximum Contributions
Matching (SIMPLE), Matching contributions.
Not required, Contributions not required.
Qualified reservist repayments, Qualified reservist repayments.
Retirement savings contributions credit, Eligible contributions.
Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions.
SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf?
Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions
When to contribute, When Can Contributions Be Made?
Withdrawing before due date of return, Contributions Returned Before Due Date of Return
Conversions:
Failed, Failed Conversions
From SIMPLE IRAs, Converting from a SIMPLE IRA.
To Roth IRAs, Conversions
Credits:
Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit.

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?
Deemed IRAs, Reminders, Reminder
Defined benefit plans, Defined benefit plan.
Defined contribution plans, Defined contribution plan.
Disabilities, persons with:
Early distributions to, Disabled.
Distributions
Beneficiaries (see Beneficiaries)
Inherited IRAs (see Inherited IRAs)
Distributions:
After required beginning date, Distributions after the required beginning date.
Age 59½ rule, Age 59½ Rule
Contributions in same year as, Both contributions for 2007 and distributions in 2007.
Delivered outside U.S., IRA distributions delivered outside the United States.
Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts
From individual retirement accounts, Distributions from individual retirement account.
From individual retirement annuities, Distributions from individual retirement annuities.
Fully or partly taxable, Distributions Fully or Partly Taxable
Income from, Income from IRA distributions.
Insufficient, Excess Accumulations (Insufficient Distributions)
Ordinary income treatment, Ordinary income.
Qualified charitable, Qualified charitable distributions.
Qualified reservist, Qualified reservist distributions.
Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part?
Roth IRAs:
Ordering rules for, Ordering Rules for Distributions
SIMPLE IRAs, Are Distributions Taxable?
Taxable status of, Are Distributions Taxable?
Divorce:
Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees).
Transfers incident to, Transfers Incident To Divorce

E

Early distributions, Early Distributions, Nondeductible contributions.
Early distributions:, What Acts Result in Penalties or Additional Taxes?
(see also Penalties)
Age 59½ rule, Age 59½ 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.
Education expenses, Higher education expenses.
Employer and employee association trust accounts, Employer and Employee Association Trust Accounts
Employer plans:
Covered by, Covered by an employer retirement plan.
Year(s) covered, For Which Year(s) Are You Covered?
Employer retirement plans, Are You Covered by an Employer Plan?
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, Estate tax.
Estate tax:
Deduction for inherited IRAs, Federal estate tax deduction.
Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution.
Excess accumulations:
Roth IRAs, Tax on excess accumulations (insufficient distributions).
Excess contributions, Excess Contributions, Worksheet 1-7. Excess Contributions Deductible This Year if Any Were Deducted in a Closed Tax Year
Excess contributions:
Closed tax year, Closed tax year.
Deducted in earlier year, Excess contribution deducted in an earlier year.
Deductible this year (Worksheet 1-6), Worksheet 1-6. Excess Contributions Deductible This Year
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
Deducting in a later year, Deducting an Excess Contribution in a Later Year
Due to incorrect rollover information, Excess due to incorrect rollover information.
Recharacterizing, Recharacterizing excess contributions.
Roth IRAs, What if You Contribute Too Much?
Tax, Excess Contributions Tax
Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return
Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return
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, Filing Status
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 1099-R, Reporting and Withholding Requirements for Taxable Amounts
Form 1099-R:
Distribution code 1 used on, Form 5329 not required.
Letter codes used on, Letter codes.
Number codes used on, Number codes.
Withdrawal of excess contribution, Form 1099-R.
Form 5329, Additional 10% tax, Reporting the tax., Reporting Additional Taxes
Form 5329:
Recapture tax, Recapture tax for changes in distribution method under equal payment exception.
Form 8606, Form 8606., Form 8606., Reporting your nontaxable distribution on Form 8606., Reporting and Withholding Requirements for Taxable Amounts
Form 8606:
Failure to file, penalty, Penalty for failure to file Form 8606.
Form 8880, How to figure and report the credit.
Form W-2:
Employer retirement plans, Are You Covered by an Employer Plan?
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 IRA Be 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, Individual Retirement Account
Individual retirement accounts:
Distributions from, Distributions from individual retirement account.
Individual retirement annuities, Individual Retirement Annuity
Individual retirement annuities:
Distributions from, Distributions from individual retirement annuities.
Individual retirement arrangements (IRAs):
How to set up, How Can a Traditional IRA Be Set Up?
When to set up, When Can a Traditional IRA Be Set Up?
Individual retirement bonds, Individual Retirement Bonds
Individual retirement bonds:
Cashing in, Cashing in retirement bonds.
Inherited IRAs, What if You Inherit an IRA?, More information.
Inherited IRAs:
Converted into Roth IRA, Inherited IRAs.
Rollovers, Inherited IRAs.
Insufficient distributions, Excess Accumulations (Insufficient Distributions)
Interest on IRA, Reminders
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 expectancy:
Tables (Appendix C), Appendices
Life insurance, Life insurance contract.
Losses:
Roth IRAs, Recognizing Losses on Investments
Traditional IRAs, Recognizing Losses on Traditional IRA Investments

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, Reminders
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.
Roth IRAs:
Effect on contribution amount (Table 2-1), Can You Contribute to a Roth IRA?
More information (see Tax help)
More than one beneficiary, More than one beneficiary.
More than one IRA, More than one IRA.
More than one IRA:
Recharacterization, More than one IRA.
Required minimum distribution, More than one IRA.

N

Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions.
Nondeductible contributions:
Failure to report, Failure to report nondeductible contributions.
Overstatement penalty, Penalty for overstatement.
Notice:
Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients.
Rollovers, Rollover notice.

P

Partial rollovers, Partial rollovers., Partial rollover.
Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required.
Penalties:
Early distributions, Early Distributions, Nondeductible contributions.
Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution.
Excess contributions, Excess Contributions, Worksheet 1-7. Excess Contributions Deductible This Year if Any Were Deducted in a Closed Tax Year
Excess contributions:
Roth IRAs, What if You Contribute Too Much?
Exempt transactions, Exempt Transactions, Services received at reduced or no cost.
Failure to file Form 8606, Penalty for failure to file Form 8606.
Overstatement of nondeductible contributions, Penalty for overstatement.
Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost.
Reporting, Reporting Additional Taxes
SIMPLE IRAs, Additional Tax on Early Distributions
Phaseout of deduction, Deduction Phaseout
Pledging account as security, Pledging an account as security.
Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost.
Prohibited transactions:
Taxes on, Taxes on prohibited transactions.
Publications (see Tax help)

Q

Qualified domestic relations orders (QDROs), Qualified domestic relations order.

R

Recapture tax:
Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception.
Receivership distributions, Receivership distributions.
Recharacterization, Recharacterizations, More than one IRA.
Recharacterization:
Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized
Reporting, Reporting a Recharacterization
SIMPLE employer contributions, Recharacterizing employer contributions.
Timing of, Timing.
Reconversion, Reconversions
Recordkeeping requirements:
Summary record of traditional IRAs for 2007 (Appendix A),
Traditional IRAs, Nondeductible Contributions
Reporting:
Additional taxes, Reporting Additional Taxes
Deductible contributions, Reporting Deductible Contributions
Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606.
Recharacterization, Reporting a Recharacterization
Rollovers:
From employer plans, Reporting rollovers from employer plans.
From IRAs, Reporting rollovers from IRAs.
Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts
Taxable distributions, Reporting taxable distributions on your return.
Required beginning date, Distributions after the required beginning date.
Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company.
Required minimum distribution:
Distribution period, Distribution period.
During lifetime, Distributions during your lifetime.
Figuring, Figuring the Owner's Required Minimum Distribution
Figuring:
For beneficiary, Figuring the Beneficiary's Required Minimum Distribution
Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution?
In year of owner's death, Distributions in the year of the owner's death.
Installments allowed, Installments allowed.
More than one IRA, More than one IRA.
Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger.
Reservists, Reservists.
Reservists:
Qualified reservist distribution, Qualified reservist distributions.
Qualified reservist repayments, Qualified reservist repayments.
Retirement bonds (see Individual retirement bonds)
Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit.
Rollovers, Rollovers, Reporting rollovers from employer plans.
Withholding (see Withholding)
Rollovers:
Amount, Amount.
Choosing an option (Table 1-4),
Completed after 60-day period, Rollovers completed after the 60-day period.
Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans.
Direct rollover option, Direct rollover option.
Extension of period, Extension of rollover period.
From bond purchase plan, Rollover from bond purchase plan.
From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA
From Keogh plans, Keogh plans and rollovers.
From one IRA into another, Rollover From One IRA Into Another
From Roth IRAs, Rollover From a Roth IRA
From traditional IRA, Kinds of rollovers from a traditional IRA.
Inherited IRAs, Inherited IRAs.
Nonspouse beneficiary, Rollover by nonspouse beneficiary.
Notice, Rollover notice.
Partial, Partial rollovers., Partial rollover.
SIMPLE IRAs, Rollovers and Transfers Exception
Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA.
Time limit, Time Limit for Making a Rollover Contribution
To Roth IRAs, Conversion methods.
To traditional IRA, Kinds of rollovers to a traditional IRA.
Waiting period between, Waiting period between rollovers., No waiting period between rollovers.
Roth IRAs, Roth IRAs, Tax on excess accumulations (insufficient distributions).
Roth IRAs:
Age limit, Is there an age limit for contributions?
Contribution limit reduced, Contribution limit reduced.
Contribution limit reduced:
Determining reduced limit (Worksheet 2-2), Worksheet 2-2. Determining Your Reduced Roth IRA Contribution Limit
Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions.
Contributions:
Timing of, When Can You Make Contributions?
To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs.
Conversion, Recharacterizing to a SEP IRA or SIMPLE IRA., Conversions
Defined, What Is a Roth IRA?
Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part?
Distributions:
After death of owner, Distributions After Owner's Death
Insufficient, Tax on excess accumulations (insufficient distributions).
Ordering rules for, Ordering Rules for Distributions
Early distributions, Additional Tax on Early Distributions
Excess accumulations, Tax on excess accumulations (insufficient distributions).
Excess contributions, What if You Contribute Too Much?
Failed conversions, Failed Conversions
Figuring taxable part, How Do You Figure the Taxable Part?
Figuring taxable part:
Worksheet 2-3,
Losses, Recognizing Losses on Investments
Modified AGI:
Effect on contribution amount (Table 2-1), Can You Contribute to a Roth IRA?
Figuring (Worksheet 2-1), How Much Can Be Contributed?
Rollovers from, Rollover From a Roth IRA
Setting up, When Can a Roth IRA Be Set Up?
Spouse, Can you contribute to a Roth IRA for your spouse?
Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA
Withdrawing or using assets, Must You Withdraw or Use Assets?

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, Spousal IRA Limit
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.
SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule.
SIMPLE IRAs:
Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf?
Conversion from, Converting from a SIMPLE IRA.
Distributions, Are Distributions Taxable?
Early distributions, Additional 10% tax, Additional Tax on Early Distributions
Eligible employees, Eligible Employees
Penalties, Additional Tax on Early Distributions
Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA.
Rollovers, Rollovers and Transfers Exception
Salary reduction contribution limits, Salary reduction contributions limit.
Self-employed persons, Self-employed individual.
SIMPLE plan, defined, What Is a SIMPLE Plan?
Traditional IRA mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA., Traditional IRA mistakenly moved to SIMPLE IRA.
Two-year rule, Two-year rule.
Withdrawing or using assets, When Can You Withdraw or Use Assets?
Simplified employee pensions (SEPs), Simplified Employee Pension (SEP)
Social Security recipients, Social Security Recipients
Social Security recipients:
Contributions to traditional IRAs, worksheet (Appendix B), ,
Spousal IRA, Can you contribute to a Roth IRA for your spouse?
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.
Surviving spouse, Surviving spouse., Surviving spouse.
Surviving spouse:
Death of, Death of surviving spouse.
Rollovers by, Distributions received by a surviving spouse.

T

Table I (Single Life Expectancy), Appendices
Table II (Joint Life and Last Survivor Expectancy), Appendices
Table III (Uniform Lifetime), Appendices
Tables:
Compensation, types of (Table 1-1), What Is Compensation?
Life expectancy (Appendix C), Appendices
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 to a Roth IRA?
Rollover vs. direct payment to taxpayer (Table 1-4),
Using this publication (Table I-1), Introduction
Tax advantages of IRAs, What are some tax advantages of an IRA?
Tax credits:
Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit.
Tax help, How To Get Tax Help
Tax year, Tax year.
Tax-sheltered annuities:
Rollovers from, Distribution from a tax-sheltered annuity.
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Traditional IRAs, Traditional IRAs, Form 5329 not required.
Rollovers (see Rollovers)
Traditional IRAs:
Age 59½ rule, Age 59½ Rule
Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions
Contributions, How Much Can Be Contributed?, More Than Maximum Contributions
Contributions:
Due date, Contributions must be made by due date.
To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs.
Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA
Cost basis, Cost basis.
Deductions, How Much Can You Deduct?
Defined, What Is a Traditional IRA?
Disclosures, Required Disclosures
Excess contributions, Excess Contributions, Worksheet 1-7. Excess Contributions Deductible This Year if Any Were Deducted in a Closed Tax Year
Inherited IRAs, What if You Inherit an IRA?, More information.
Loss of IRA status, Loss of IRA status.
Losses, Recognizing Losses on Traditional IRA Investments
Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA., Traditional IRA mistakenly moved to SIMPLE IRA.
Recordkeeping, Nondeductible Contributions
Reduced IRA deduction for 2007 , Examples — Worksheet for Reduced IRA Deduction for 2007
Setting up, Who Can Set Up a Traditional IRA?, Required Disclosures
Social Security recipients, Social Security Recipients, ,
Summary record for 2007 (Appendix A),
Transfers, Can You Move Retirement Plan Assets?
Types of, Kinds of traditional IRAs.
Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax
Transfers, Can You Move Retirement Plan Assets?
Transfers:
Divorce, Transfers Incident To Divorce
To Roth IRAs, Transfers to Roth IRAs., Can You Move Amounts Into a Roth IRA?
Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods.
Trustee-to-trustee transfers, Trustee-to-Trustee Transfer
Trustee-to-trustee transfers:
To Roth IRAs, Conversion methods.
Trustees' fees, Trustees' fees., Trustees' fees.
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 Returned Before Due Date of Return
Determining total amount to be withdrawn (Worksheet 1-4), Contributions Returned Before Due Date of Return
Roth IRAs, Must You Withdraw or Use Assets?
SIMPLE IRAs, When Can You Withdraw or Use Assets?
Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax
Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding.
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
Excess contributions deductible this year (Worksheet 1-6):
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), Worksheet 1-3. Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized
Figuring amount of net income due to IRA contribution and total amount to be withdrawn (Worksheet 1-4), Contributions Returned Before 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
Figuring taxable part (Worksheet 2-3),
Social Security recipients who contribute to traditional IRAs (Appendix B), ,

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