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Tax Map Index

Tax Topic Index

Affordable Care Act
Tax Topic Index

Tax Topics

About Tax Map Website
Publication 590-B
Distributions from Individual Retirement Arrangements (IRAs)
Introduction, Useful Items and Important Changes
For use in Preparing 2014 Returns

Chapter 1
Traditional IRAs

What if You Inherit an IRA?

When Can You Withdraw or Use Assets?

When Must You Withdraw Assets? (Required Minimum Distributions)

IRA Owners
IRA Beneficiaries
Which Table Do You Use To Determine Your Required Minimum Distribution?
What Age(s) Do You Use With the Table(s)?
Miscellaneous Rules for Required Minimum Distributions

Are Distributions Taxable?

Distributions Fully or Partly Taxable
Figuring the Nontaxable and Taxable Amounts
Recognizing Losses on Traditional IRA Investments
Other Special IRA Distribution Situations
Reporting and Withholding Requirements for Taxable Amounts

What Acts Result in Penalties or Additional Taxes?

Prohibited Transactions
Investment in Collectibles
Early Distributions
Excess Accumulations (Insufficient Distributions)
Reporting Additional Taxes

Chapter 2
Roth IRAs

What Is a Roth IRA?

Are Distributions Taxable?

What Are Qualified Distributions?
Additional Tax on Early Distributions
Ordering Rules for Distributions
How Do You Figure the Taxable Part?

Must You Withdraw or Use Assets?

Recognizing Losses on Investments
Distributions After Owner's Death

Chapter 3
How To Get Tax Help

The Taxpayer Advocate Service Is Here To Help You

Low Income Taxpayer Clinics


Appendix A. Worksheet for Determining Required Minimum Distributions
Appendix B. Life Expectancy Tables