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Publication 575, Pension and Annuity Income

• Important Changes
• Important Reminder
• General Information
  • Variable Annuities
  • Section 457 Deferred Compensation Plans
  • Disability Pensions
  • Railroad Retirement
  • Withholding Tax and Estimated Tax

• Cost (Investment in the Contract)
• Taxation of Periodic Payments
  • Fully Taxable Payments
  • Partly Taxable Payments
    • Simplified Method
    • General Rule

• Taxation of Nonperiodic Payments
  • Figuring the Taxable Amount
    • Distribution On or After Annuity Starting Date
    • Distribution Before Annuity Starting Date From a Qualified Plan
    • Distribution Before Annuity Starting Date From a Nonqualified Plan

  • Loans Treated as Distributions
  • Transfers of Annuity Contracts
  • Lump-Sum Distributions
    • Capital Gain Treatment
    • 10-Year Tax Option
    • Examples

• Rollovers
• Special Additional Taxes
  • Tax on Early Distributions
  • Tax on Excess Accumulation

• Survivors and Beneficiaries
• How To Get Tax Help

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Index

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A

• Annuity contracts, transfers of
• Annuity starting date
• Annuity starting date
• Annuity starting date
• Annuity, defined

C

• Capital gain, lump-sum distributions
• Cost of annuity
• Cost of annuity

D

• Deferred compensation plan
• Disability pensions
• Distributions, Beginning date for
• Distributions, Early, tax on
• Distributions, Lump-sum

E

• Eligible rollover distributions
• Excess plan contributions, corrective distributions of

F

• Fixed-period annuity
• Fixed-period annuity
• Foreign employment
• Form, 1040X
• Form, 1099-R
• Form, 1099-R
• Form, 1099-R
• Form, 4972
• Form, 4972
• Form, 4972
• Form, 4972
• Form, 5329
• Form, RRB-1099-R
• Form, W-4P

G

• General Rule

L

• Loans as distributions
• Lump-sum distributions, 10-year tax option
• Lump-sum distributions, Capital gain part
• Lump-sum distributions, Capital gain part
• Lump-sum distributions, Defined
• Lump-sum distributions, Federal estate tax on
• Lump-sum distributions, Losses

M

• Multiple-lives annuity

N

• Net unrealized appreciation (NUA)
• Nonperiodic payments, taxation of

P

• Payments, Fully taxable
• Payments, Guaranteed
• Payments, Guaranteed
• Payments, Partly taxable
• Penalty taxes, special
• Pension, defined
• Periodic payments, taxation of

Q

• Qualified domestic relations order (QDRO)
• Qualified domestic relations order (QDRO)
• Qualified domestic relations order (QDRO)
• Qualified employee annuity, defined
• Qualified employee plan, defined

R

• Railroad retirement benefits
• Required distributions
• Rollovers

S

• Simplified Method
• Single-life annuity
• Single-life annuity
• Suggestions
• Survivors, Annuities
• Survivors, Annuities
• Survivors, Annuities

T

• Tax, On early distributions
• Tax-free part of annuity
• Tax-sheltered annuity, defined
• Taxpayer Advocate
• TTY/TDD information
• Two or more pensions
• Types of pensions and annuities

V

• Variable annuities
• Variable annuities
• Voluntary employee contributions

W

• Withholding of tax

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