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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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

Reporting IRA and Retirement Plan Transactions

Individuals

  • Where do I deduct my IRA contribution?
    See “Reporting deductible contributions,” Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs)
     
  • How do I report distributions from a pension or annuity?
    See “Income, Retirement Plans, Pensions and Annuities,” Publication 17, Your Federal Income Tax
    Also see Publication 575, Pension and Annuity Income
     
  • How can I tell from Form 1099-R if my IRA distribution is taxable?
    See “Are Distributions Taxable?, Reporting and Withholding Requirements,” Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)
     
  • Are retirement plan contributions excluded from my taxable income?
    See “Income, Employee Compensation, Retirement Plan Contributions,” Publication 17, Your Federal Income Tax

Use Form 8606 to report:

  • Nondeductible contributions to traditional IRAs
  • Distributions from traditional, SEP, or SIMPLE IRAs, if you have ever made nondeductible contributions to traditional IRAs
  • Conversions from traditional, SEP, or SIMPLE IRAs to Roth IRAs
  • Distributions from Roth IRAs

Use Form 5329 to report additional taxes on IRAs and retirement plans, including:

Plan Sponsors

File Form 1099-R for each person for whom you have made:

  • a distribution of $10 or more from profit-sharing or retirement plans, IRAs, annuities, pensions, insurance contracts, survivor income benefit plans, etc.

IRA contributions will be reported on Form 5498:

  • IRA contribution information is reported for each person for whom any IRA was maintained, including SEP or SIMPLE IRAs.
  • An IRA includes all investments under one IRA plan.
  • The institution maintaining the IRA files this form.

Additional resources