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).
Correction to the 2018 Publication 575 -- 01-MAR-2019
Other Items You May Find Useful
About Form 4972, Tax on Lump-Sum Distributions
About Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts
About Form W-4-P, Withholding Certificate for Pension or Annuity Payments
About Form 8915, Qualified Disaster Retirement Plan Distributions and Repayments