A
- Account balance, IRA account balance.
- Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax
-
- (see also Penalties)
- Reporting, Reporting Additional Taxes
- Adjusted gross income (AGI), Modified adjusted gross income (AGI)., Modified AGI.
-
- (see also Modified adjusted gross income (AGI))
- Retirement savings contributions credit, Adjusted gross income.
- Age 50
-
- Contributions, General Limit
- Age 59 rule, Age 59½ Rule
- Age 70 rule, Age 70½ rule.
-
- Required minimum distributions, Distributions after the required beginning date.
- Age limit
-
- Traditional IRA, When Can Contributions Be Made?
- Airline payments, Rollover of Airline Payments, Rollover of Airline Payments
- Alimony, Alimony and separate maintenance.
- Annuity contracts, Annuity or endowment contracts.
-
- Borrowing on, Borrowing on an annuity contract.
- Distribution from insurance company, Annuity distributions from an insurance company.
- Distribution from IRA account, Distribution of an annuity contract from your IRA account.
- Early distributions, Annuity.
- Assistance (see Tax help)
B
- Basis
-
- Inherited IRAs, IRA with basis.
- Roth IRAs, Basis of distributed property.
- Traditional IRAs, Cost basis.
- Beginning date, required, Distributions after the required beginning date.
- Beneficiaries, IRA Beneficiaries, Beneficiary not an individual.
-
- Change of, Change of beneficiary.
- Death of beneficiary, Death of a beneficiary.
- Early distributions to, Beneficiary.
- Individual as, Beneficiary an individual.
- More than one, More than one beneficiary., Multiple individual beneficiaries.
- Not an individual, Beneficiary not an individual.
- Roth IRAs, Distributions to beneficiaries.
- Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger.
- Bond purchase plans
-
- Rollovers from, Rollover from bond purchase plan.
- Bonds, retirement (see Individual retirement bonds)
- Broker's commissions, Brokers' commissions., Brokers' commissions.
C
- Change in marital status, Change in marital status.
- Change of beneficiary, Change of beneficiary.
- Charitable distributions, qualified, Qualified charitable distributions.
- Collectibles, Investment in Collectibles, Collectibles.
- Community property, Community property laws.
- Compensation
-
- Alimony, Alimony and separate maintenance.
- Defined, What Is Compensation?
- Income included (Table 1-1), What Is Compensation?
- Nontaxable combat pay, Nontaxable combat pay.
- Self-employment, Self-employment loss.
- Wages, salaries, etc., Wages, salaries, etc.
- Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans.
- Contribution limits
-
- More than one IRA, More than one IRA.
- Contributions
-
- Designating the year, Designating year for which contribution is made.
- Distributions in same year as, Both contributions for 2012 and distributions in 2012.
- Excess (see Excess contributions)
- Less than maximum, Less Than Maximum Contributions
- Matching (SIMPLE), Matching contributions.
- Nondeductible (see Nondeductible contributions)
- Not required, Contributions not required.
- Qualified reservist repayments, Qualified reservist repayments.
- Recharacterizing (see Recharacterization)
- Retirement savings contributions credit, Eligible contributions.
- Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions.
- SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf?
- Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions
- When to contribute, When Can Contributions Be Made?
- Withdrawing before due date of return, Contributions Returned Before Due Date of Return
- Conversions
-
- 2010 special rules, Special rules for 2010 conversions from traditional IRAs to Roth IRAs.
- From SIMPLE IRAs, Converting from a SIMPLE IRA.
- To Roth IRAs, Conversions
- Credits
-
- Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit.
D
- Death of beneficiary, Death of a beneficiary.
- Deductions
-
- Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction
- Phaseout, Deduction Phaseout
- Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2012
- Deemed IRAs, Reminders, Reminders
- Defined benefit plans, Defined benefit plan.
- Defined contribution plans, Defined contribution plan.
- Disabilities, persons with
-
- Early distributions to, Disabled.
- Disaster-Related Relief, Disaster-Related Relief
- Distributions
-
- After required beginning date, Distributions after the required beginning date.
- Age 59 rule, Age 59½ Rule
- Beneficiaries (see Beneficiaries)
- Contributions in same year as, Both contributions for 2012 and distributions in 2012.
- Delivered outside U.S., IRA distributions delivered outside the United States.
- Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts
- From individual retirement accounts, Distributions from individual retirement account.
- From individual retirement annuities, Distributions from individual retirement annuities.
- Fully or partly taxable, Distributions Fully or Partly Taxable
- Income from, Income from IRA distributions.
- Inherited IRAs (see Inherited IRAs)
- Insufficient, Excess Accumulations (Insufficient Distributions)
- Qualified charitable, Qualified charitable distributions.
- Qualified HSA funding, One-time qualified HSA funding distribution.
- Qualified recovery assistance, Qualified Disaster Recovery Assistance Distribution
- Qualified reservist, Qualified reservist distributions.
- Repayment of Qualified Disaster Recovery Assistance, Repayment of Qualified Disaster Recovery Assistance Distributions
- Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part?
-
- Ordering rules for, Ordering Rules for Distributions
- Recapture amount, Figuring your recapture amount.
- SIMPLE IRAs, Are Distributions Taxable?
- Taxable status of, Are Distributions Taxable?
- Divorce
-
- Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees).
- Transfers incident to, Transfers Incident To Divorce
E
- Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions.
-
- (see also Penalties)
- Age 59 rule, Age 59½ Rule
- Defined, Early distributions defined.
- Disability exception, Disabled.
- First-time homebuyers, exception, First home.
- Higher education expenses, exception, Higher education expenses.
- Medical insurance, exception, Medical insurance.
- Roth IRAs, Additional Tax on Early Distributions
- SIMPLE IRAs, Additional Tax on Early Distributions
- Tax, Early Distributions Tax
- Unreimbursed medical expenses, exception, Unreimbursed medical expenses.
- Education expenses, Higher education expenses.
- Employer and employee association trust accounts, Employer and Employee Association Trust Accounts
- Employer plans
-
- Covered by, Covered by an employer retirement plan.
- Year(s) covered, For Which Year(s) Are You Covered?
- Employer retirement plans, Are You Covered by an Employer Plan?
-
- Defined benefit plans, Defined benefit plan.
- Defined contribution plans, Defined contribution plan.
- Effect of modified AGI on deduction (Table 1-2), Table 1-2. Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work
- Limit if covered by, Limit if Covered by Employer Plan
- Prohibited transactions, Trust account set up by an employer or an employee association.
- Endowment contracts (see Annuity contracts)
- Estate tax, Estate tax.
-
- Deduction for inherited IRAs, Federal estate tax deduction.
- Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution.
-
- Roth IRAs, Tax on excess accumulations (insufficient distributions).
- Excess contributions, Excess Contributions
-
- Closed tax year, Closed tax year.
- Deducted in earlier year, Excess contribution deducted in an earlier year.
- Deducting in a later year, Deducting an Excess Contribution in a Later Year
- Due to incorrect rollover information, Excess due to incorrect rollover information.
- Recharacterizing, Recharacterizing excess contributions.
- Roth IRAs, What if You Contribute Too Much?
- Tax, Excess Contributions Tax
- Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return
- Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return
- Exempt transactions, Exempt Transactions
- Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income
F
- Failed financial institutions, Failed financial institutions.
- Federal judges, Federal judges.
- Fiduciaries
-
- Prohibited transactions, Fiduciary.
- Filing before IRA contribution is made, Filing before a contribution is made.
- Filing status, Filing Status
-
- Deduction phaseout and, Filing status.
- Firefighters, volunteer, Volunteer firefighters.
- First-time homebuyers, First home.
- Form 1040
-
- Modified AGI calculation from, Form 1040., Form 1040NR.
- Form 1040A
-
- Modified AGI calculation from, Form 1040A.
- Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts
-
- Distribution code 1 used on, Form 5329 not required.
- Letter codes used on, Letter codes.
- Number codes used on, Number codes.
- Withdrawal of excess contribution, Form 1099-R.
- Form 5329, Additional 10% tax, Reporting the tax., Reporting Additional Taxes
-
- Recapture tax, Recapture tax for changes in distribution method under equal payment exception.
- Form 8606, Form 8606., Form 8606., Reporting your nontaxable distribution on Form 8606., Figuring the Nontaxable and Taxable Amounts
-
- Failure to file, penalty, Penalty for failure to file Form 8606.
- Form 8880, How to figure and report the credit.
- Form W-2
-
- Employer retirement plans, Are You Covered by an Employer Plan?
- Free tax services, How To Get Tax Help
- Frozen deposits, Frozen deposit.
- Full-time student
-
- Retirement savings contributions credit, Full-time student.
I
- Individual retirement accounts, Individual Retirement Account
-
- Distributions from, Distributions from individual retirement account.
- Individual retirement annuities, Individual Retirement Annuity
-
- Distributions from, Distributions from individual retirement annuities.
- Individual retirement arrangements (IRAs)
-
- How to set up, How Can a Traditional IRA Be Opened?
- When to set up, When Can a Traditional IRA Be Opened?
- Individual retirement bonds, Individual Retirement Bonds
-
- Cashing in, Cashing in retirement bonds.
- Inherited IRAs, What if You Inherit an IRA?, More information.
-
- Rollovers, Inherited IRAs.
- Insufficient distributions, Excess Accumulations (Insufficient Distributions)
- Interest on IRA, Reminders
- Investment in collectibles
-
- Collectibles defined, Collectibles.
- Exception, Exception.
M
- Marital status, change in, Change in marital status.
- Matching contributions (SIMPLE), Matching contributions.
- Medical expenses, unreimbursed, Unreimbursed medical expenses.
- Medical insurance, Medical insurance.
- Midwestern disaster areas, Tax Relief for Midwestern Disaster Areas
- Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments
- Minimum distribution (see Required minimum distribution)
- Missing children, photographs of, Reminders
- Modified adjusted gross income (AGI)
-
- Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work
- Figuring (Worksheet 1-1), Both contributions for 2012 and distributions in 2012.
- No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work
- Roth IRAs, Modified AGI.
-
- Effect on contribution amount (Table 2-1), Can you contribute to a Roth IRA for your spouse?
- More information (see Tax help)
- More than one beneficiary, More than one beneficiary.
- More than one IRA, More than one IRA.
-
- Recharacterization, More than one IRA.
- Required minimum distribution, More than one IRA.
P
- Partial rollovers, Partial rollovers., Partial rollover.
- Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required.
-
- Early distributions, Early Distributions, Nondeductible contributions.
- Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution.
- Excess contributions, Excess Contributions
-
- Roth IRAs, What if You Contribute Too Much?
- Exempt transactions, Exempt Transactions, Services received at reduced or no cost.
- Failure to file Form 8606, Penalty for failure to file Form 8606.
- Overstatement of nondeductible contributions, Penalty for overstatement.
- Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost.
- Reporting, Reporting Additional Taxes
- SIMPLE IRAs, Additional Tax on Early Distributions
- Phaseout of deduction, Deduction Phaseout
- Pledging account as security, Pledging an account as security.
- Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost.
-
- Taxes on, Taxes on prohibited transactions.
- Publications (see Tax help)
R
- Recapture tax
-
- Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception.
- Receivership distributions, Receivership distributions.
- Recharacterization, Recharacterizations, More than one IRA.
-
- Determining amount of net income due to 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
- Reporting, Reporting a Recharacterization
- SIMPLE employer contributions, Recharacterizing employer contributions.
- Timing of, Timing.
- Reconversion, Reconversions
- Recordkeeping requirements
-
- Traditional IRAs, Nondeductible Contributions
- Reporting
-
- Additional taxes, Reporting Additional Taxes
- Deductible contributions, Reporting Deductible Contributions
- Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606.
- Recharacterization, Reporting a Recharacterization
- Rollovers
-
- From employer plans, Reporting rollovers from employer plans.
- From IRAs, Reporting rollovers from IRAs.
- Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts
- Taxable distributions, Reporting taxable distributions on your return.
- Required beginning date, Distributions after the required beginning date.
- Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company.
-
- Distribution period, Distribution period.
- During lifetime, Distributions during your lifetime.
- Figuring, Figuring the Owner's Required Minimum Distribution
-
- For beneficiary, Figuring the Beneficiary's Required Minimum Distribution
- Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution?
- In year of owner's death, Distributions in the year of the owner's death.
- Installments allowed, Installments allowed.
- More than one IRA, More than one IRA.
- Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger.
- Reservists, Reservists.
-
- Qualified reservist distribution, Qualified reservist distributions.
- Qualified reservist repayments, Qualified reservist repayments.
- Retirement bonds (see Individual retirement bonds)
- Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit.
- Rollovers, Rollovers, Reporting rollovers from employer plans.
-
- Airline payments, Rollover of Airline Payments, Rollover of Airline Payments
- Amount, Amount.
- Choosing an option (Table 1-5), Table 1-5. Comparison of Payment to You Versus Direct Rollover
- Completed after 60-day period, Rollovers completed after the 60-day period.
- Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans.
- Direct rollover option, Direct rollover option.
- Extension of period, Extension of rollover period.
- From bond purchase plan, Rollover from bond purchase plan.
- From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA
- From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA
- From Keogh plans, Keogh plans and rollovers.
- From one IRA into another, Rollover From One IRA Into Another
- From Roth IRAs, Rollover From a Roth IRA
- From traditional IRA, Kinds of rollovers from a traditional IRA.
- Inherited IRAs, Inherited IRAs.
- Nonspouse beneficiary, Rollover by nonspouse beneficiary.
- Notice, Rollover notice.
- Partial, Partial rollovers., Partial rollover.
- SIMPLE IRAs, Rollovers and Transfers Exception
- Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA.
- Time limit, Time Limit for Making a Rollover Contribution
- To Roth IRAs, Conversion methods.
- To traditional IRA, Kinds of rollovers to a traditional IRA.
- Waiting period between, Waiting period between rollovers., No waiting period between rollovers.
- Withholding (see Withholding)
- Roth IRAs, Roth IRAs, Tax on excess accumulations (insufficient distributions).
-
- Age limit, Is there an age limit for contributions?
- Contribution limit reduced, Contribution limit reduced.
- Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions.
-
- Timing of, When Can You Make Contributions?
- To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs.
- Conversion, Recharacterizing to a SEP IRA or SIMPLE IRA., Conversions
- Defined, What Is a Roth IRA?
- Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part?
-
- After death of owner, Distributions After Owner's Death
- Insufficient, Tax on excess accumulations (insufficient distributions).
- Ordering rules for, Ordering Rules for Distributions
- Early distributions, Additional Tax on Early Distributions
- Excess accumulations, Tax on excess accumulations (insufficient distributions).
- Excess contributions, What if You Contribute Too Much?
- Figuring taxable part, How Do You Figure the Taxable Part?
- Losses, Recognizing Losses on Investments
- Modified AGI
-
- Effect on contribution amount (Table 2-1), Can you contribute to a Roth IRA for your spouse?
- Figuring (Worksheet 2-1), How Much Can Be Contributed?
- Rollovers from, Rollover From a Roth IRA
- Setting up, When Can a Roth IRA Be Opened?
- Spouse, Can you contribute to a Roth IRA for your spouse?
- Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA
- Withdrawing or using assets, Must You Withdraw or Use Assets?
S
- Salary reduction arrangement, What Is a SIMPLE Plan?
- Savings Incentive Match Plans for Employees (see SIMPLE IRAs)
- Section 501(c)(18) plan, General Limit, Spousal IRA Limit
- Self-employed persons
-
- Deductible contributions, Self-employed.
- Income of, Self-employment income.
- SIMPLE plans, Self-employed individual.
- SEP IRAs
-
- Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA.
- Separated taxpayers
-
- Filing status of, Lived apart from spouse.
- Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments
- Services received at reduced or no cost, Services received at reduced or no cost.
- SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule.
-
- Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf?
- Conversion from, Converting from a SIMPLE IRA.
- Distributions, Are Distributions Taxable?
- Early distributions, Excess Accumulations (Insufficient Distributions), Additional Tax on Early Distributions
- Eligible employees, Eligible Employees
- Penalties, Additional Tax on Early Distributions
- Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA.
- Rollovers, Rollovers and Transfers Exception
- Salary reduction contribution limits, Salary reduction contributions limit.
- Self-employed persons, Self-employed individual.
- SIMPLE plan, defined, What Is a SIMPLE Plan?
- Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA., Traditional IRA mistakenly moved to SIMPLE IRA.
- Two-year rule, Two-year rule.
- Withdrawing or using assets, When Can You Withdraw or Use Assets?
- Simplified employee pensions (SEPs), Simplified Employee Pension (SEP)
- Social Security recipients, Social Security Recipients
- Spousal IRA, Can you contribute to a Roth IRA for your spouse?
- Spousal IRAs
-
- Contribution limits, Spousal IRA Limit
- Deduction, Spousal IRA.
- Inherited, Inherited from spouse.
- Students
-
- Education expenses, Higher education expenses.
- Retirement savings contributions credit, Full-time student.
- Surviving spouse, Surviving spouse., Surviving spouse.
-
- Death of, Death of surviving spouse.
- Rollovers by, Distributions received by a surviving spouse.
T
- Tables
-
- Compensation, types of (Table 1-1), What Is Compensation?
- Modified AGI
-
- Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work
- No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work
- Roth IRAs, effect on contribution (Table 2-1), Can you contribute to a Roth IRA for your spouse?
- Rollover vs. direct payment to taxpayer (Table 1-5), Table 1-5. Comparison of Payment to You Versus Direct Rollover
- 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 (Saver's 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, Taxpayer Advocate Service.
- Traditional IRAs, Traditional IRAs, Form 5329 not required.
-
- Age 59 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
-
- 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?, Examples — Worksheet for Reduced IRA Deduction for 2012
- Defined, Introduction
- Disclosures, Required Disclosures
- Excess contributions, Excess Contributions
- 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 2010, Examples — Worksheet for Reduced IRA Deduction for 2012
- Rollovers (see Rollovers)
- Setting up, Who Can Open a Traditional IRA?, Required Disclosures
- Social Security recipients, Social Security Recipients
- 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?
-
- 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
-
- 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.
W
- Withdrawing or using assets
-
- Contribution withdrawal, before due date of return, 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.
-
- Direct rollover option, Withholding.
- Eligible rollover distribution paid to taxpayer, Withholding requirement.
- Worksheets
-
- 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 modified AGI (Worksheet 1-1), Both contributions for 2012 and distributions in 2012.
- Roth IRAs
-
- Figuring modified AGI (Worksheet 2-1), How Much Can Be Contributed?
