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1049ez Index A Accounting methods, Accounting Methods Accrual method, Accrual method. 1049ez Change in accounting method Section 481(a) adjustment. 1049ez , Change in accounting method. 1049ez Mark-to-market accounting method, Mark-to-market accounting method. 1049ez Nonaccrual experience method, Nonaccrual experience method. 1049ez Percentage of completion method, Percentage of completion method. 1049ez Accounting periods, Accounting Periods Accumulated earnings tax, Accumulated Earnings Tax Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) At-risk limits, At-Risk Limits B Backup withholding, Backup withholding. 1049ez Below-market loans, Below-Market Loans C Capital contributions, Capital Contributions Capital losses, Capital Losses Charitable contributions, Charitable Contributions Closely held corporation: At-risk limits, Closely held corporation. 1049ez Closely held corporations:, Closely held corporations. 1049ez Comments, Comments and suggestions. 1049ez Corporate preference items, Corporate Preference Items Corporations, businesses taxed as, Businesses Taxed as Corporations Credits, Credits Credits: Foreign tax, Credits General business credit, Credits Prior year minimum tax, Credits D Distributions: Money or property. 1049ez , Money or Property Distributions Other, Constructive Distributions Reporting, Reporting Dividends and Other Distributions Stock or stock rights, Distributions of Stock or Stock Rights To shareholders, Distributions to Shareholders Dividends-received deduction, Dividends-Received Deduction E EFTPS, Electronic Federal Tax Payment System, Electronic Federal Tax Payment System (EFTPS). 1049ez Electronic filing, Electronic filing. 1049ez Energy-efficient commercial building property deduction, Energy-Efficient Commercial Building Property Deduction Estimated tax, Estimated Tax Extraordinary dividends, Extraordinary Dividends F Figuring: NOL carryovers, Figuring the NOL Carryover Tax, Figuring Tax Foreign tax credit, Credits Form: 1096, Form 1099-DIV. 1049ez 1099–DIV, Form 1099-DIV. 1049ez 1118, Credits 1120, Which form to file. 1049ez 1120-W, How to figure each required installment. 1049ez 1120X, Refunds. 1049ez , NOL carryback. 1049ez 1138, Carryback expected. 1049ez 1139, Refunds. 1049ez , NOL carryback. 1049ez 2220, Form 2220. 1049ez 3800, Credits, Recapture Taxes 4255, Recapture Taxes 4626, Form 4626. 1049ez 5452, Form 5452. 1049ez 7004, Extension of time to file. 1049ez 8611, Recapture Taxes 8827, Credits 8832, Business formed after 1996. 1049ez 8834, Recapture Taxes 8845, Recapture Taxes 8874, Recapture Taxes 8882, Recapture Taxes 8912, Credits G Going into business, Costs of Going Into Business I Income tax returns, Income Tax Return L Loans, below-market, Below-Market Loans M Minimum tax credit, Credits N Net operating losses, Net Operating Losses Nontaxable exchange of property for stock, Property Exchanged for Stock P Paid-in capital, Paid-in capital. 1049ez Passive activity limits, Passive Activity Limits Paying estimated tax, How to pay estimated tax. 1049ez Penalties Other, Other penalties. 1049ez Trust fund recovery, Trust fund recovery penalty. 1049ez Penalties: Estimated tax, Underpayment penalty. 1049ez Late filing of return, Late filing of return. 1049ez Late payment of tax, Late payment of tax. 1049ez Personal service corporation: Figuring tax, Qualified personal service corporation. 1049ez Personal service corporations:, Personal service corporations. 1049ez Preference items, Corporate Preference Items Q Qualified refinery property, election to expense, Election to Expense Qualified Refinery Property Qualifying shipping activities, income from, Income From Qualifying Shipping Activities R Recapture taxes: Childcare facilities and services credit , Recapture Taxes Indian employment credit, Recapture Taxes Investment credit, Recapture Taxes Low-income housing credit, Recapture Taxes New markets credit, Recapture Taxes Qualified plug-in electric and electric vehicle credit, Recapture Taxes Recordkeeping, Recordkeeping Related persons, Related Persons Retained earnings, Accumulated Earnings Tax S Suggestions, Comments and suggestions. 1049ez T Tax help, How To Get Tax Help Tax rate schedule, Tax Rate Schedule Tax, figuring, Figuring Tax Taxpayer Advocate, Contacting your Taxpayer Advocate. 1049ez TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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1049ez Publication 575 - Introductory Material Table of Contents What's New Reminders IntroductionThe General Rule. 1049ez Individual retirement arrangements (IRAs). 1049ez Civil service retirement benefits. 1049ez Social security and equivalent tier 1 railroad retirement benefits. 1049ez Tax-sheltered annuity plans (403(b) plans). 1049ez Ordering forms and publications. 1049ez Tax questions. 1049ez Useful Items - You may want to see: What's New For purposes of the net investment income tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). 1049ez However, these distributions are taken into account when determining the modified adjusted gross income threshold. 1049ez Distributions from a nonqualified retirement plan are included in net investment income. 1049ez See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. 1049ez Reminders Future developments. 1049ez  For the latest information about developments related to Publication 575, such as legislation enacted after it was published, go to www. 1049ez irs. 1049ez gov/pub575. 1049ez In-plan Roth rollovers. 1049ez   Starting in 2013, the American Taxpayer Relief Act of 2012 expanded the rules for in-plan Roth rollovers to include more taxpayers. 1049ez For more information, see In-plan Roth rollovers under Rollovers, discussed later. 1049ez Photographs of missing children. 1049ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1049ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1049ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1049ez Introduction This publication discusses 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. 1049ez 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). 1049ez What is covered in this publication?   This publication contains information that you need to understand the following topics. 1049ez 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. 1049ez 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. 1049ez How to roll over certain distributions from a retirement plan into another retirement plan or IRA. 1049ez How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them. 1049ez How to report railroad retirement benefits. 1049ez When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation). 1049ez For additional information on how to report pension or annuity payments on your federal income tax return, be sure to review the instructions on the back of Copies B, C, and 2 of the Form 1099-R that you received and the instructions for Form 1040, lines 16a and 16b (Form 1040A, lines 12a and 12b or Form 1040NR, lines 17a and 17b). 1049ez A “corrected” Form 1099-R replaces the corresponding original Form 1099-R if the original Form 1099-R contained an error. 1049ez Make sure you use the amounts shown on the corrected Form 1099-R when reporting information on your tax return. 1049ez What is not covered in this publication?   The following topics are not discussed in this publication. 1049ez The General Rule. 1049ez   This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans (including commercial annuities). 1049ez For a qualified plan, you generally cannot use the General Rule unless your annuity starting date is before November 19, 1996. 1049ez Although this publication will help you determine whether you can use the General Rule, it will not help you use it to determine the tax treatment of your pension or annuity income. 1049ez For that and other information on the General Rule, see Publication 939, General Rule for Pensions and Annuities. 1049ez Individual retirement arrangements (IRAs). 1049ez   Information on the tax treatment of amounts you receive from an IRA is in Publication 590, Individual Retirement Arrangements (IRAs). 1049ez Civil service retirement benefits. 1049ez   If you are retired from the federal government (regular, phased, or disability retirement) or are the survivor or beneficiary of a federal employee or retiree who died, get Publication 721, Tax Guide to U. 1049ez S. 1049ez Civil Service Retirement Benefits. 1049ez Publication 721 covers the tax treatment of federal retirement benefits, primarily those paid under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). 1049ez It also covers benefits paid from the Thrift Savings Plan (TSP). 1049ez Social security and equivalent tier 1 railroad retirement benefits. 1049ez   For information about the tax treatment of these benefits, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. 1049ez However, this publication (575) covers the tax treatment of the non-social security equivalent benefit portion of tier 1 railroad retirement benefits, tier 2 benefits, vested dual benefits, and supplemental annuity benefits paid by the U. 1049ez S. 1049ez Railroad Retirement Board. 1049ez Tax-sheltered annuity plans (403(b) plans). 1049ez   If you work for a public school or certain tax-exempt organizations, you may be eligible to participate in a 403(b) retirement plan offered by your employer. 1049ez Although this publication covers the treatment of benefits under 403(b) plans and discusses in-plan Roth rollovers from 403(b) plans to designated Roth accounts, it does not cover other tax provisions that apply to these plans. 1049ez For that and other information on 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations. 1049ez Comments and suggestions. 1049ez   We welcome your comments about this publication and your suggestions for future editions. 1049ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1049ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1049ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1049ez   You can send your comments from www. 1049ez irs. 1049ez gov/formspubs/. 1049ez Click on “More Information” and then on “Comment on Tax Forms and Publications. 1049ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1049ez Ordering forms and publications. 1049ez   Visit www. 1049ez irs. 1049ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1049ez Internal Revenue Service 1201 N. 1049ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1049ez   If you have a tax question, check the information available on IRS. 1049ez gov or call 1-800-829-1040. 1049ez We cannot answer tax questions sent to either of the above addresses. 1049ez Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. 1049ez S. 1049ez Civil Service Retirement Benefits 915 Social Security and Equivalent Railroad Retirement Benefits 939 General Rule for Pensions and Annuities Form (and Instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1049ez 4972 Tax on Lump-Sum Distributions 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. 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