Publication 575 - Pension And Annuity Income - 2004
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36Contents
Department of the Treasury
Internal Revenue Service
Reminder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Publication 575
General Information . . . . . . . . . . . . . . . . . . . . . . . .
3
Cat. No. 15142B
Variable Annuities . . . . . . . . . . . . . . . . . . . . . . .
4
Section 457 Deferred Compensation Plans . . . . .
4
Pension
Disability Pensions . . . . . . . . . . . . . . . . . . . . . . .
5
Railroad Retirement . . . . . . . . . . . . . . . . . . . . . .
5
and Annuity
Withholding Tax and Estimated Tax . . . . . . . . . .
8
Cost (Investment in the Contract) . . . . . . . . . . . . .
9
Income
Taxation of Periodic Payments . . . . . . . . . . . . . . .
9
Fully Taxable Payments . . . . . . . . . . . . . . . . . . . 10
Partly Taxable Payments . . . . . . . . . . . . . . . . . . 10
For use in preparing
Taxation of Nonperiodic Payments . . . . . . . . . . . . 13
Figuring the Taxable Amount . . . . . . . . . . . . . . . 13
2004
Returns
Loans Treated as Distributions . . . . . . . . . . . . . . 15
Transfers of Annuity Contracts . . . . . . . . . . . . . . 17
Lump-Sum Distributions . . . . . . . . . . . . . . . . . . . 17
Rollovers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Special Additional Taxes . . . . . . . . . . . . . . . . . . . . 28
Tax on Early Distributions . . . . . . . . . . . . . . . . . . 28
Tax on Excess Accumulation . . . . . . . . . . . . . . . 29
Survivors and Beneficiaries . . . . . . . . . . . . . . . . . . 31
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 31
Simplified Method Worksheet . . . . . . . . . . . . . . . . 34
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Reminder
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publica-
tion on pages that would otherwise be blank. You can help
bring these children home by looking at the photographs
and calling 1-800-THE-LOST (1-800-843-5678) if you rec-
ognize a child.
Introduction
This publication discusses the tax treatment of distribu-
tions you receive from pension and annuity plans and also
Get forms and other information
shows you how to report the income on your federal in-
faster and easier by:
come tax return. How these distributions are taxed de-
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pends on whether they are periodic payments (amounts
received as an annuity) that are paid at regular intervals
FAX •
703–368–9694 (from your fax machine)
over several years or nonperiodic payments (amounts not
received as an annuity).
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Parent category: Financial