skip navigation
Search Help
Navigation Help

Tax Map Index

Tax Reform
Tax Topic Index

Tax Topic Index

Affordable Care Act
Tax Topic Index

Exempt Organization
Tax Topic Index

Tax Topics

About Tax Map Website
Publication 590-A
Contributions to Individual Retirement Arrangements (IRAs)
Introduction, Useful Items and Important Changes
For use in Preparing 2018 Returns

Chapter 1
Traditional IRAs

Who Can Open a Traditional IRA?

What Is Compensation?

When Can a Traditional IRA Be Opened?

How Can a Traditional IRA Be Opened?

Individual Retirement Account
Individual Retirement Annuity
Individual Retirement Bonds
Simplified Employee Pension (SEP)
Employer and Employee Association Trust Accounts
Required Disclosures

How Much Can Be Contributed?

General Limit
Kay Bailey Hutchison Spousal IRA Limit
Filing Status
Less Than Maximum Contributions
More Than Maximum Contributions

When Can Contributions Be Made?

How Much Can You Deduct?

Are You Covered by an Employer Plan?
Limit if Covered by Employer Plan
Reporting Deductible Contributions
Nondeductible Contributions
Examples—Worksheet for Reduced IRA Deduction for 2018

What if You Inherit an IRA?

Inherited From Spouse
Inherited From Someone Other Than Spouse

Can You Move Retirement Plan Assets?

Trustee-to-Trustee Transfer
Transfers Incident to Divorce
Converting From Any Traditional IRA Into a Roth IRA

When Can You Withdraw or Use Assets?

Contributions Returned Before Due Date of Return

What Acts Result in Penalties or Additional Taxes?

Prohibited Transactions
Investment in Collectibles
Unrelated Business Income
Excess Contributions
Reporting Additional Taxes

Chapter 2
Roth IRAs

What Is a Roth IRA?

When Can a Roth IRA Be Opened?

Can You Contribute to a Roth IRA?

How Much Can Be Contributed?
When Can You Make Contributions?
What if You Contribute Too Much?

Can You Move Amounts Into a Roth IRA?

Rollover From Employer's Plan Into a Roth IRA
Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments
Rollover From a Roth IRA
Rollover of Exxon Valdez Settlement Income

Chapter 3
Retirement Savings Contributions Credit (Saver's Credit)

Chapter 4
How To Get Tax Help

The Taxpayer Advocate Service (TAS) Is Here To Help You

What is TAS?
How Can You Learn About Your Taxpayer Rights?
What Can TAS Do For You?
How Can You Reach TAS?
How Else Does TAS Help Taxpayers?

Low Income Taxpayer Clinics (LITCs)