- 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:
- tax on an early distribution
- exceptions to the tax on early distributions
- taxes on excess contributions
- taxes incurred when you did not receive the required minimum distribution
- Where do I report SIMPLE IRA contributions for myself?
See Simple IRA Tips for the Sole Proprietor; Operating a SIMPLE IRA Plan
- Where do I deduct SEP contributions?
See “Simplified Employee Pensions, Deducting Contributions, Where to Deduct Contributions,” Publication 560, Retirement Plans for Small Business
- Where do I report participants with deferred vested benefits?
See Form 8955-SSA Resources
- How are automatic enrollment contributions reported?
See Auto Enrollment FAQ on reporting contributions
- How do I report a new responsible party for my retirement plan?
See Use Form-8822-B to Report Change in Identity of Responsible Party for Your Retirement Plan
- What are the distribution codes for Form 1099-R?
See the “Guide to Distribution Codes,” Instructions for Forms 1099-R and 5498
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.