Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS
Breadcrumb Region

Retirement Topics - Tax on Normal Distributions

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.

Additional resources

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