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Index

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
Age 59 1/2 rule, Age 59½ Rule
Age 70 1/2 rule
Required minimum distributions, Distributions after the required beginning date.
Annuity 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)

C

Change in marital status, Change in marital status.
Change of beneficiary, Change of beneficiary.
Collectibles, Investment in Collectibles, Collectibles.

D

Death of beneficiary, Death of a beneficiary.
Deemed IRAs, Reminders, Reminders
Disabilities, persons with
Early distributions to, Disabled.
Distributions
After required beginning date, Distributions after the required beginning date.
Age 59 1/2 rule, Age 59½ Rule
Beneficiaries (see Beneficiaries)
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
Inherited IRAs (see Inherited IRAs)
Insufficient, Excess Accumulations (Insufficient Distributions)
Qualified HSA funding, One-time qualified HSA funding distribution.
Qualified reservist, Qualified reservist 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.
Taxable status of, Are Distributions Taxable?

E

Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions.
(see also Penalties)
Age 59 1/2 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
Unreimbursed medical expenses, exception, Unreimbursed medical expenses.
Education expenses, Higher education expenses.
Employer retirement plans
Prohibited transactions, Trust account set up by an employer or an employee association.
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, Distributions After Owner's Death
Exempt transactions, Exempt Transactions

H

Higher education expenses, Higher education expenses.
HSA funding distributions, qualified, One-time qualified HSA funding distribution.

I

Identity theft, Understanding identity theft issues.
Individual retirement accounts
Distributions from, Distributions from individual retirement account.
Individual retirement annuities
Distributions from, Distributions from individual retirement annuities.
Individual retirement bonds
Cashing in, Cashing in retirement bonds.
Inherited IRAs, What if You Inherit an IRA?, More information.
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.
Medical expenses, unreimbursed, Unreimbursed medical expenses.
Medical insurance, Medical insurance.
Minimum distribution (see Required minimum distribution)
Missing children, photographs of, Reminders
More than one beneficiary, More than one beneficiary.
More than one IRA
Required minimum distribution, More than one IRA.

N

Nondeductible contributions, Nondeductible contributions.

Q

Qualified charitable distributions, Qualified charitable distributions.

R

Recapture tax
Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception.
Receivership distributions, Receivership distributions.
Reporting
Additional taxes, Reporting Additional Taxes
Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606.
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
Qualified reservist distribution, Qualified reservist distributions.
Roth IRAs, Roth IRAs, Distributions After Owner's Death
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, Distributions After Owner's Death
Ordering rules for, Ordering Rules for Distributions
Early distributions, Additional Tax on Early Distributions
Excess accumulations, Distributions After Owner's Death
Figuring taxable part, How Do You Figure the Taxable Part?
Losses, Recognizing Losses on Investments
Withdrawing or using assets, Must You Withdraw or Use Assets?

S

Services received at reduced or no cost, Services received at reduced or no cost.
Students
Education expenses, Higher education expenses.
Surviving spouse, Surviving spouse., Surviving spouse.

T

Tables
Using this publication (Table I-1), Table I-1. Using This Publication
Tax advantages of IRAs, What are some tax advantages of an IRA?
Tax help, How To Get Tax Help
Traditional IRAs, Traditional IRAs, Form 5329 not required.
Age 59 1/2 rule, Age 59½ Rule
Defined, Introduction
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
Withdrawing or using assets, When Can You Withdraw or Use Assets?
Trusts
As beneficiary, Trust as beneficiary.
TTY/TDD information, How To Get Tax Help

U

Unreimbursed medical expenses, Unreimbursed medical expenses.

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