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. Related Publication 575, Pension and Annuity Income Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) Publication 554, Tax Guide for Seniors