Symbols

403(b) plans:

Defined, Tax-sheltered annuity plan.

Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans.

Simplified Method to be used, Who must use the Simplified Method.

5% owners, 5% owners.

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)

B

Beneficiaries, Survivors and Beneficiaries

C

Capital gains:

Lump-sum distributions, Capital Gain Treatment

Cash withdrawals (see Nonperiodic payments)

Child support (see Qualified domestic relations orders (QDROs))

Comments on publication, Comments and suggestions.

Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions.

Costs:

Investment in the contract, Cost (Investment in the Contract)

Lump-sum distribution, determination for, Cost.

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.

Disability pensions, Disability pensions. , Disability Pensions

Distributions:, Rollovers

(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.

Loans treated as, Loans Treated as Distributions

Lump-sum, Distributions of employer securities., Lump-Sum Distributions, Examples

Minimum required, Tax on Excess Accumulation

Nonperiodic, taxation of, Taxation of Nonperiodic Payments

Periodic, taxation of, Publication 575 - Main Contents

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, Tax on Excess Accumulation

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-R:

10-year tax option for lump-sum distribution, 10-Year Tax Option

Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions.

Loan treated as distribution from plan, Reporting by plan.

Tax-free exchanges, Tax-free exchange reported on Form 1099-R.

Form 1099–INT:

U.S. savings bonds' distributions, Distribution of U.S. savings bonds.

Form 1099–R:

Corrected form, Introduction

Exceptions to tax, Exceptions to tax.

Investment in the contract, Cost (Investment in the Contract)

Rollovers, How to report.

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

G

General Rule, Partly Taxable Payments, General Rule

General Rule:

Death of retiree under, Survivors of retirees.

Investment in the contract, determination of, Cost (Investment in the Contract)

Guaranteed payments, Guaranteed payments.

H

Help (see Tax help)

Home purchase:

Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans.

I

Individual retirement accounts:

Minimum distributions from, Minimum distributions from an individual account plan.

Rollovers, Rollovers

Rollovers:, Rollovers

(see also Rollovers)

Interest deduction:

Denial on loan from plan, Denial of interest deduction.

J

Joint and survivor annuities, Joint and survivor annuities.

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

M

Minimum required distributions, Tax on Excess Accumulation

Missing children, photographs of, Reminder

More information (see Tax help)

Multiple annuitants, Multiple annuitants.

Multiple-lives annuities, Multiple-lives annuity.

N

Net unrealized appreciation (NUA), NUA.

Net unrealized appreciation (NUA):

Deferring tax on, Distributions of employer securities.

Nonperiodic payments:

Loan treated as, Loans Treated as Distributions

Taxation of, Taxation of Nonperiodic Payments

Nonqualified plans:

Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan

General Rule to be used, Who must use the General Rule.

Loans treated as distributions from, Effect on investment in the contract.

Nonresident aliens:

Railroad retirement, Nonresident aliens.

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, Publication 575 - Main Contents

Withholding tax, Periodic payments.

Public school employees

Tax-sheltered annuity plans for (see 403(b) plans)

Publications (see Tax help)

Q

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.

R

Railroad retirement benefits, Railroad Retirement, 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, Tax on Excess Accumulation

Retirement bonds, Retirement bonds.

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.

Notice to recipients of eligible rollover distribution, Written explanation to recipients.

Property and cash distributed, Property and cash distributed.

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

U

U.S. savings bonds:

Distribution of, Distribution of U.S. savings bonds.

V

Variable annuities, Variable annuities. , Variable Annuities

Voluntary employee contributions, Deductible voluntary employee contributions.

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.

Simplified Method:

Examples, Fixed-period annuity.