Retirement Topics - Tax on Normal Distributions
Distributions from retirement plans must be included in income unless they represent an employee’s own contribution, such as after-tax employee contributions, or if the distribution is a qualified distribution from a Designated Roth Account. If the employee is under age 59 ½, see Tax on Early Distributions. If the employee was born before January 2, 1936, he or she may use a special tax rule.
Publication 575, Pension and Annuity Income
Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
Publication 590, Individual Retirement Arrangements (IRAs)
Publication 554, Tax Guide for Seniors