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IRS.gov Website
Index of Publication 590-A - Contributions to Individual Retirement Arrangements (IRAs)TOC
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10% additional tax, Early Distributions Tax
20% withholding, Other withholding rules.
6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much?
A
Adjusted gross income (AGI), Modified adjusted gross income (AGI)., Modified AGI.
Retirement savings contributions credit, Adjusted gross income.
Age 70 1/2 rule, Age 701/2 rule.
Age limit:
Assistance, See: Tax help
B
Basis:
Traditional IRAs, Cost basis.
Bond purchase plans:
Bonds, retirement, See: Individual retirement bonds
D
Defined benefit plans, Defined benefit plan.
Defined contribution plans, Defined contribution plan.
Distributions:
Inherited IRAs, See: Inherited IRAs
E
Endowment contracts, See: Annuity contracts
F
Fiduciaries:
Prohibited transactions, Fiduciary.
Filing before IRA contribution is made, Filing before a contribution is made.
Filing status:
Deduction phaseout and, Filing status.
Firefighters, volunteer, Volunteer firefighters.
Form 1040:
Modified AGI calculation from, Form 1040., Form 1040NR.
Form 1040A:
Modified AGI calculation from, Form 1040A.
Form 1099-R:
Withdrawal of excess contribution, Form 1099-R.
Form W-2:
Frozen deposits, Frozen deposit.
Full-time student:
Retirement savings contributions credit, Full-time student.
H
How to:
Treat withdrawn contributions, How to treat withdrawn contributions.
I
Individual retirement accounts, Individual Retirement Account
Individual retirement arrangements (IRAs):
Interest on IRA, IRA interest.
Investment in collectibles:
Collectibles defined, Collectibles.
K
Kay Bailey Hutchison Spousal IRAs:
Keogh plans:
M
Missing children, photographs of, Photographs of missing children.
Modified adjusted gross income (AGI):
Roth IRAs, Modified AGI.
Effect on contribution amount (Table 2-1), Table 2-1. Effect of Modified AGI on Roth IRA Contribution
N
Notice:
Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients.
Rollovers, Rollover notice.
Q
R
Recharacterization, Recharacterizations, More than one IRA.
Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Determining the Amount of Net Income Due to an IRA Contribution and Total Amount to Be Recharacterized
Timing of, Timing.
Reconversion, Reconversions
Recordkeeping requirements:
Reporting:
Additional taxes, Reporting Additional Taxes
Deductible contributions, Reporting Deductible Contributions
Recharacterization, Reporting a Recharacterization
Retirement bonds, See: Individual retirement bonds
Rollovers, Rollovers, Reporting rollovers from employer plans.
Completed after 60-day period, Rollovers completed after the 60-day period.
Extension of period, Extension of rollover period.
From bond purchase plan, Rollover from bond purchase plan.
From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA
From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA
From Keogh plans, Keogh plans and rollovers.
From one IRA into another, Rollover From One IRA Into Another
From Roth IRAs, Rollover From a Roth IRA
Nonspouse beneficiary, Rollover by nonspouse beneficiary.
Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA.
Withholding, See: Withholding
S
Self-employed persons:
Deductible contributions, Self-employed.
SEP IRAs:
Separated taxpayers:
Filing status of, Lived apart from spouse.
Simplified employee pensions (SEPs), Simplified Employee Pension (SEP)
Spousal IRAs, See: Kay Bailey Hutchison Spousal IRAs or Inherited IRAs
Students:
Retirement savings contributions credit, Full-time student.
Surviving spouse:
T
Tables:
Modified AGI:
Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Effect of Modified AGI on Roth IRA Contribution
Rollover vs. direct payment to taxpayer (Table 1-5), Table 1-5. Comparison of Payment to You Versus Direct Rollover
Using this publication (Table I-1), Table I-1. Using This Publication
Tax-sheltered annuities:
W
Withdrawing or using assets:
Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return
Withholding:
Direct rollover option, Withholding.
Eligible rollover distribution paid to taxpayer, Withholding requirement.
Worksheets:
Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Determining the Amount of Net Income Due to an IRA Contribution and Total Amount to Be Recharacterized
Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Figuring Your Modified AGI
Roth IRAs:
TOC