This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return. How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) that are paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity).
Other Items You May Find Useful
Publication 524, Credit for the Elderly or the Disabled
Publication 525, Taxable and Nontaxable Income
Publication 560, Retirement Plans for Small Business
Comment on Publication 575
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