Publication 590 (2006), Individual Retirement Arrangements (IRAs)

Employer retirement plan coverage and deduction (Table 1-2), Social Security Recipients
No employer retirement plan coverage and deduction (Table 1-3), Social Security Recipients
Roth IRAs, effect on contribution (Table 2-1), Can You Contribute to a Roth IRA?

Rollover vs. direct payment to taxpayer (Table 1-4),

Using this publication (Table I-1), Introduction

Tax advantages of IRAs, What are some tax advantages of an IRA?

Tax credits:

Retirement savings contributions credit, Retirement Savings Contributions Credit, How to figure and report the credit.

Tax help, How To Get Tax Help

Tax year, Tax year.

Tax-sheltered annuities:

Rollovers from, Distribution from a tax-sheltered annuity.

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Traditional IRAs, Traditional IRAs, Form 5329 not required.

Rollovers (see Rollovers)

Traditional IRAs:

Age 59½ rule, Age 59½ Rule

Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions

Contributions, How Much Can Be Contributed?, More Than Maximum Contributions

Contributions:

Due date, Contributions must be made by due date.
To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs.

Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA

Cost basis, Cost basis.

Deductions, How Much Can You Deduct?,

Defined, What Is a Traditional IRA?

Disclosures, Required Disclosures

Excess contributions, Excess Contributions, Worksheet 1-7. Excess Contributions Deductible This Year if Any Were Deducted in a Closed Tax Year

Inherited IRAs, What if You Inherit an IRA?, More information.

Loss of IRA status, Loss of IRA status.

Losses, Recognizing Losses on Traditional IRA Investments

Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA., Traditional IRA mistakenly moved to SIMPLE IRA.

Recordkeeping, Nondeductible Contributions

Reduced IRA deduction for 2006 , Examples — Worksheet for Reduced IRA Deduction for 2006

Setting up, Who Can Set Up a Traditional IRA?, Required Disclosures

Social Security recipients, Social Security Recipients,

Summary record for 2006 (Appendix A),

Transfers, Can You Move Retirement Plan Assets?

Types of, Kinds of traditional IRAs.

Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax

Transfers, Can You Move Retirement Plan Assets?

Transfers:

Divorce, Transfers Incident To Divorce
To Roth IRAs, Transfers to Roth IRAs., Can You Move Amounts Into a Roth IRA?
Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods.

Trustee-to-trustee transfers, Trustee-to-Trustee Transfer

Trustee-to-trustee transfers:

To Roth IRAs, Conversion methods.

Trustees' fees, Trustees' fees., Trustees' fees.

Trusts:

As beneficiary, Trust as beneficiary.

TTY/TDD information, How To Get Tax Help

Two-year rule:

SIMPLE IRAs, Two-year rule.

U

Unreimbursed medical expenses, Unreimbursed medical expenses.

V

Volunteer firefighters, Volunteer firefighters.

W

Withdrawing or using assets:

Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return
Determining total amount to be withdrawn (Worksheet 1-4), Contributions Returned Before Due Date of Return
Roth IRAs, Must You Withdraw or Use Assets?
SIMPLE IRAs, When Can You Withdraw or Use Assets?
Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax

Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding.

Withholding:

Direct rollover option, Withholding.
Eligible rollover distribution paid to taxpayer, Withholding requirement.

Worksheets:

Excess contributions deductible this year (Worksheet 1-6), Worksheet 1-6. Excess Contributions Deductible This Year

Excess contributions deductible this year (Worksheet 1-6):

If any were deducted in closed tax year (Worksheet 1-7), Worksheet 1-7. Excess Contributions Deductible This Year if Any Were Deducted in a Closed Tax Year

Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized

Figuring amount of net income due to IRA contribution and total amount to be withdrawn (Worksheet 1-4), Contributions Returned Before Due Date of Return

Figuring modified AGI (Worksheet 1-1), Limit if Covered by Employer Plan

Roth IRAs:

Figuring modified AGI (Worksheet 2-1), How Much Can Be Contributed?
Figuring reduced contribution limit (Worksheet 2-2), Worksheet 2-2. Determining Your Reduced Roth IRA Contribution Limit
Figuring taxable part (Worksheet 2-3),

Social Security recipients who contribute to traditional IRAs (Appendix B),

Index

Symbols

A

B

C

D

E

F

H

I

K

L

M

N

P

Q

R

S

T

U

V

W