2003 Tax Help Archives  
Publication 575 2003 Tax Year

Index

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Annuity contracts, transfers of, Transfers of Annuity Contracts
Annuity starting date, Annuity starting date defined., Annuity starting date., Distribution Before Annuity Starting Date From a Qualified Plan
Annuity, defined, General Information
Assistance (see Tax help)

B

Beneficiaries, Survivors and Beneficiaries

C

Capital gain, lump-sum distributions, Capital Gain Treatment, Figuring the capital gain and ordinary income parts.
Comments on publication, Comments and suggestions.
Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions.
Cost (Investment in the contract), Cost (Investment in the Contract)
Cost of annuity, Cost (Investment in the Contract), Taxable and tax-free parts of the distribution.

E

Early distributions, tax on, Tax on Early Distributions
Eligible rollover distributions, Eligible rollover distribution.
Employer securities, distribution of, Distributions of employer securities.
Employment abroad, Foreign employment contributions.
Estate tax deduction, Estate tax deduction.
Estimated tax, Withholding Tax and Estimated Tax
Excess accumulation, tax on, Tax on Excess Accumulation
Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions.

G

General Rule, General Rule
Guaranteed payments, Guaranteed payments.

H

Help (see Tax help)

L

Loans as distributions, Loans Treated as Distributions
Local government employees, Section 457 Deferred Compensation Plans
Lump-sum distributions
10-year tax option, 10-Year Tax Option
Capital gain part, Capital Gain Treatment
Federal estate tax on, Reduction for federal estate tax.
Losses, Losses.
Lump-sum distributions:
Defined, Lump-Sum Distributions

M

Minimum required distributions, Tax on Excess Accumulation
More information (see Tax help)
More than one pension, More than one program.
Multiple-lives annuity, Multiple-lives annuity.

N

Net unrealized appreciation (NUA), Distributions of employer securities.
Nonperiodic payments, taxation of, Taxation of Nonperiodic Payments

P

Payments:
Fully taxable, Fully Taxable Payments
Guaranteed, Guaranteed payments., Guaranteed payments.
Partly taxable, Partly Taxable Payments
Tax, Withholding Tax and Estimated Tax
Penalty taxes, special, Special Additional Taxes
Pension, defined, General Information
Periodic payments, taxation of, Taxation of Periodic Payments
Publications (see Tax help)

Q

Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO)., Alternate payee under qualified domestic relations order., Qualified domestic relations order (QDRO).
Qualified employee annuity, defined, General Information
Qualified employee plan, defined, General Information

R

Railroad retirement benefits, Railroad Retirement
Required distributions, minimum, Tax on Excess Accumulation
Rollovers, Rollovers

T

Tax help, How To Get Tax Help
Tax-free part of annuity, Simplified Method
Tax-sheltered annuity, defined, General Information
Tax:
For not making minimum distributions, Tax on Excess Accumulation
On early distributions, Tax on Early Distributions
Withholding, Withholding Tax and Estimated Tax
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Ten-year tax option, 10-Year Tax Option
TTY/TDD information, How To Get Tax Help
Two or more pensions, More than one program.
Types of pensions and annuities, Types of pensions and annuities.

W

Withholding of tax, Withholding Tax and Estimated Tax