| Publication 575 |
2008 Tax Year |
A
- Age 70½, Age 70½.
- Alimony (see Qualified domestic relations orders (QDROs))
- Annuities:
-
- 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts.
- Defined, Annuity.
- Fixed-period, Fixed-period annuities., Fixed-period annuity.
- Guaranteed payments, Guaranteed payments.
- Joint and survivor annuities, Joint and survivor annuities.
- Minimum distributions from, Minimum distributions from an annuity plan.
- Payments under, Annuity payments.
- Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996.
- Rollovers, Annuity contracts.
- Rollovers:, Annuity contracts.
-
- (see also Rollovers)
- Single-life, Annuities for a single life., Single-life annuity.
- Starting date of, Annuity starting date defined., Who must use the Simplified Method., Annuity starting before November 19, 1996., Annuity starting date.
- Starting date of:
-
- Before November 19, 1996, Annuity starting before November 19, 1996.
- Distribution on or after, Distribution On or After Annuity Starting Date
- Transfers of contracts, Transfers of Annuity Contracts
- Types of, Types of pensions and annuities.
- Variable annuities, Variable annuities., Variable Annuities, Death benefits.
- Assistance (see Tax help)
D
- Death benefits, Death benefits.
- Death of employee, Distributions after the employee's death., Survivors of employees.
- Death of retiree, Survivors of retirees.
- Deductible voluntary employee contributions, Deductible voluntary employee contributions.
- Defined contribution plans, Defined contribution plan.
- Designated Roth accounts:
-
- Costs , Designated Roth accounts.
- Defined, Designated Roth account.
- Qualified distributions, Designated Roth accounts.
- Rollovers, Designated Roth accounts.
- Disability pensions, Disability pensions., Disability Pensions
- Distributions:, Examples
-
- (see also Rollovers)
- Beginning date for, Required beginning date.
- Early distributions and penalty tax, Payment to you option., Tax on Early Distributions
- Employer securities, Distributions of employer securities.
- Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home
- Loans treated as, Loans Treated as Distributions
- Lump-sum, Distributions of employer securities., Lump-Sum Distributions, Examples
- Minimum required, Recapture tax for changes in distribution method under equal payment exception.
- Nonperiodic, taxation of, More information.
- Periodic, taxation of, Taxation of Periodic Payments
- Public safety employees, Qualified public safety employees.
- Qualified recovery assistance, Qualified Recovery Assistance Distribution, Qualified Disaster Recovery Assistance Distribution
- Qualified reservist, Qualified reservist distributions.
- Repayment of Qualified Disaster Recovery Assistance , Repayment of Qualified Disaster Recovery Assistance Distributions
- Repayment of qualified recovery assistance, Repayment of Qualified Recovery Assistance Distributions
- Taxation of, Taxation of Qualified Disaster Recovery Assistance Distributions
- Taxation of qualified recovery assistance, Taxation of Qualified Recovery Assistance Distributions
- U.S. savings bonds, Distribution of U.S. savings bonds.
- Dividends, Taxation of Nonperiodic Payments
E
- Early withdrawal from deferred interest account:
-
- Penalty tax on, Payment to you option., Tax on Early Distributions
- Employer securities, distributions of, Distributions of employer securities.
- Estate tax, Reduction for federal estate tax.
- Estate tax:
-
- Deduction, Estate tax deduction.
- Estimated tax, Estimated tax.
- Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception.
- Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions.
F
- Figuring taxable amount, Figuring the Taxable Amount, Distribution of U.S. savings bonds.
- Fixed-period annuities, Fixed-period annuities., Fixed-period annuity.
- Foreign employment contributions, Foreign employment contributions.
- Form
-
- W-4P, Choosing no withholding.
- Form 1040/1040A:
-
- Rollovers, How to report.
- Form 1040X:
-
- Changing your mind on lump-sum treatment, Changing your mind.
- Form 1099-INT:
-
- U.S. savings bonds distributions, Distribution of U.S. savings bonds.
- Form 1099-R:
-
- 10-year tax option for lump-sum distribution, 10-Year Tax Option
- Corrected form, Introduction
- Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions.
- Exceptions to tax, Exceptions to tax.
- Investment in the contract, Cost (Investment in the Contract)
- Loan treated as distribution from plan, Reporting by plan.
- Rollovers, How to report.
- Tax-free exchanges, Tax-free exchange reported on Form 1099-R.
- Form 4972:
-
- 10-year tax option for lump-sum distribution, 10-Year Tax Option
- Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment.
- Form 5329:
-
- Recapture tax, Recapture tax for changes in distribution method under equal payment exception.
- Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax.
- Form RRB-1099-R, Form RRB-1099-R.
- Form W-4P:
-
- Withholding from retirement plan payments, Choosing no withholding., Nonperiodic distributions.
- Form W-4V:
-
- Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax
- Form:
-
- 4972, Lump-Sum Distributions
- Free tax services, How To Get Tax Help
- Frozen deposits, Frozen deposits.
- Fully taxable payments, Fully Taxable Payments
L
- Loans treated as distributions, Loans Treated as Distributions
- Local government employees:
-
- Section 457 plans, Section 457 Deferred Compensation Plans
- Losses:
-
- Lump-sum distribution, Losses.
- Lump-sum distributions, Distributions of employer securities., Lump-Sum Distributions, Examples
- Lump-sum distributions:
-
- 10-year tax option, 10-Year Tax Option
- Capital gain treatment, Capital Gain Treatment
- Defined, Lump-Sum Distributions
- Election of, Changing your mind.
- Form 4972, Lump-Sum Distributions
P
- Partial rollovers, Partial rollovers.
- Partly taxable payments, Partly Taxable Payments
- Penalty taxes:
-
- Early distributions, Tax on Early Distributions
- Excess accumulation, Tax on Excess Accumulation
- Pensions:
-
- Defined, Pension.
- Disability pensions, Disability pensions., Disability Pensions
- Types of, Types of pensions and annuities.
- Periodic payments:
-
- Taxation of, Taxation of Periodic Payments
- Withholding tax, Periodic payments.
- Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers
- Public school employees
-
- Tax-sheltered annuity plans for (see 403(b) plans)
- Publications (see Tax help)
Q
- Qualified disaster recovery assistance distribution, Qualified Disaster Recovery Assistance Distribution
- Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO)., Qualified domestic relations order (QDRO).
- Qualified domestic relations orders (QDROs):
-
- Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order.
- Qualified employee annuities:
-
- Defined, Qualified employee annuity.
- Simplified Method to be used, Who must use the Simplified Method.
- Qualified employee plans:
-
- Defined, Qualified employee plan.
- Simplified Method to be used, Who must use the Simplified Method.
- Qualified plans:, Who must use the General Rule.
-
- (see also
specific type of plan
)
- Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan
- General Rule, Who must use the General Rule.
- Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans.
- Rollovers, Qualified retirement plan.
- Qualified recovery assistance distribution, Qualified Recovery Assistance Distribution
- Qualified settlement income
-
- Exxon Valdez litigation settlement, Qualified settlement income.
R
- Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year.
- Railroad retirement benefits:
-
- Taxability of, Withholding Tax and Estimated Tax
- Recapture tax:
-
- Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception.
- Reemployment, Reemployment.
- Related employers and related plans, Related employers and related plans.
- Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans.
- Required beginning date, Required beginning date.
- Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception.
- Retirement bonds, Retirement bonds.
- Retirement plans, Relief for Kansas Disaster Area
- RMD for 2009, Temporary waiver of RMDs for 2009.
- RMD, temporary waiver, Temporary waiver of required minimum distributions (RMDs) for 2009.
- Rollovers, Rollovers, Choosing the right option.
- Rollovers:
-
- 20% tax rate on distribution, Eligible rollover distribution.
- Comparison of direct payment vs. direct rollover (Table 1), Choosing the right option.
- Direct rollover to another qualified plan, Eligible rollover distribution., Direct rollover option.
- Nonspouse beneficiary, Rollovers by nonspouse beneficiary.
- Nontaxable amounts, Rollover of nontaxable amounts.
- Notice to recipients of eligible rollover distribution, Written explanation to recipients.
- Property and cash distributed, Property and cash distributed.
- Roth IRAs, Rollovers to Roth IRAs.
- Substitution of other property, Rollovers of property.
- Surviving spouse making, Rollover by surviving spouse.
S
- Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans
- Securities of employer, distributions of, Distributions of employer securities.
- Self-employed persons' rollovers, Rollovers
- Simplified Method, Partly Taxable Payments, Simplified Method
- Simplified Method:
-
- Death of retiree under, Survivors of retirees.
- How to use, How to use the Simplified Method.
- Investment in the contract, determination of, Cost (Investment in the Contract)
- Not allowed, Who cannot use the Simplified Method.
- Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments.
- Single-life annuities, Annuities for a single life., Single-life annuity.
- Social security, tax on, Withholding Tax and Estimated Tax
- State employees:
-
- Section 457 plans, Section 457 Deferred Compensation Plans
- State insurer delinquency proceedings, State insurer delinquency proceedings.
- Suggestions for publication, Comments and suggestions.
- Surviving spouse:
-
- Distribution rules for, Distributions after the employee's death.
- Rollovers by, Rollover by surviving spouse.
T
- Tables:
-
- Comparison of direct payment vs. direct rollover (Table 1), Choosing the right option.
- Tax help, How To Get Tax Help
- Tax-free exchanges, Tax-free exchange.
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Ten percent tax for early withdrawal, Payment to you option., Tax on Early Distributions
- Ten-year tax option, 10-Year Tax Option
- Time for making rollover, Time for making rollover.
- Transfers of annuity contracts, Transfers of Annuity Contracts
- TTY/TDD information, How To Get Tax Help
W
- Withdrawals, Withdrawals.
- Withdrawals:
-
- Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions.
- Withholding, Withholding Tax and Estimated Tax
- Withholding:
-
- 10% rate used, Nonperiodic distributions.
- 20% of eligible rollover, Withholding requirements., Payment to you option.
- Periodic payments, Periodic payments.
- Railroad retirement, Tax withholding.
- Worksheets:
-
- Simplified Method, How to use the Simplified Method.
- Worksheet A, illustrated,
- Worksheet A, Simplified Method,
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