Table of Contents

• Publication 575 - Introductory Material
  • What's New
  • Reminder
  • Introduction
    • The General Rule.
    • Individual retirement arrangements (IRAs).
    • Civil service retirement benefits.
    • Social security and equivalent tier 1 railroad retirement benefits.
    • Tax-sheltered annuity plans (403(b) plans).
    • Tax questions.
    • Ordering forms and publications.
  • Useful Items - You may want to see:
• Publication 575 - Main Contents
  • General Information
    • Pension.
    • Annuity.
    • Qualified employee plan.
    • Qualified employee annuity.
    • Tax-sheltered annuity plan.
    • Fixed-period annuities.
    • Annuities for a single life.
    • Joint and survivor annuities.
    • Variable annuities.
    • Disability pensions.
    • Variable Annuities
    • Section 457 Deferred Compensation Plans
    • Disability Pensions
    • Railroad Retirement
    • Withholding Tax and Estimated Tax
  • Cost (Investment in the Contract)
    • Foreign employment contributions while a nonresident alien.
  • Taxation of Periodic Payments
    • Fully Taxable Payments
    • Partly Taxable Payments
  • Taxation of Nonperiodic Payments
    • Figuring the Taxable Amount
    • Loans Treated as Distributions
    • Transfers of Annuity Contracts
    • Lump-Sum Distributions
  • Rollovers
    • Exceptions.
    • No tax withheld.
    • Partial rollovers.
    • Frozen deposits.
    • Reasonable period of time.
  • Special Additional Taxes
    • Tax on Early Distributions
    • Tax on Excess Accumulation
  • Survivors and Beneficiaries
    • Guaranteed payments.
  • Hurricane-Related Relief
    • Qualified Hurricane Distributions
    • Repayment of a Qualified Distribution for the Purchase or Construction of a Main Home
    • Loans From Qualified Employer Plans
  • How To Get Tax Help
• Publication 575 - Additional Material
• Index