Publication 575 - Pension And Annuity Income - 2004 (Page 35 of 36) in pdf

To help us develop a more useful index, please let us know if you have ideas for index entries.

Index

See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

Disability pensions . . . . . . . . . . . . . . . . . 3, 5

Form 4972:

10-year tax option for lump-sum

Distributions: (See also

403(b) plans:

distribution . . . . . . . . . . . . . . . . . . . . . . . 20

Rollovers) . . . . . . . . . . . . . . . . . . . . . . . . . . 25

Defined . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Lump-sum distributions . . . . . . . . . 18, 19

Beginning date for . . . . . . . . . . . . . . . . . . 29

Loans from, without tax

Early distributions and penalty

Form 5329:

consequences . . . . . . . . . . . . . . . . . . . 15

Recapture tax . . . . . . . . . . . . . . . . . . . . . . 29

tax . . . . . . . . . . . . . . . . . . . . . . . . . . . 26, 28

Simplified Method to be used . . . . . . . 11

Special additional taxes (penalty

Employer securities . . . . . . . . . . . . . . . . . 13

5% owners . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

taxes) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

Loans treated as . . . . . . . . . . . . . . . . . . . 15

Lump-sum . . . . . . . . . . . . . . . . . . . 14, 17-20

Form:

Minimum required . . . . . . . . . . . . . . . . . . 29

4972 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

Nonperiodic, taxation of . . . . . . . . . . . . 13

W-4P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Age 70

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

Periodic, taxation of . . . . . . . . . . . . . . . . . 9

Form RRB-1099-R . . . . . . . . . . . . . . . . . . . . 5

Alimony (See Qualified domestic

U.S. savings bonds . . . . . . . . . . . . . . . . . 15

Form W – 4P:

relations orders (QDROs))

Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Withholding from retirement plan

Annuities:

payments . . . . . . . . . . . . . . . . . . . . . . . . . 8

5% rate on early distributions . . . . . . . 28

Form W – 4V:

Defined . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Voluntary withholding request for social

Fixed-period . . . . . . . . . . . . . . . . . . . . . 3, 11

Early withdrawal from deferred interest

security or railroad retirement

Guaranteed payments . . . . . . . . . . . . . . 31

account:

benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Joint and survivor annuities . . . . . . . . . . 3

Penalty tax on . . . . . . . . . . . . . . . . . . 26, 28

Free tax services . . . . . . . . . . . . . . . . . . . . 31

Minimum distributions from . . . . . . . . . 30

Employer securities, distributions

Frozen deposits . . . . . . . . . . . . . . . . . . . . . 26

Payments under . . . . . . . . . . . . . . . . . . . . . 4

of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Fully taxable payments . . . . . . . . . . . . . . 10

Qualified plan annuity starting before

Estate tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

November 19, 1996 . . . . . . . . . . . . . . 10

Deduction . . . . . . . . . . . . . . . . . . . . . . . . . . 31

Rollovers: (See also Rollovers) . . . . . 26

Estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . 8

Single-life . . . . . . . . . . . . . . . . . . . . . . . 3, 11

Excess accumulation, tax on . . . . . . . . 29

General Rule . . . . . . . . . . . . . . . . . . . . . 10, 13

Starting date of . . . . . . . . . . . . . . . 9, 11, 13

Death of retiree under . . . . . . . . . . . . . . 31

Excess plan contributions, corrective

Before November 19, 1996 . . . . . . . 13

Investment in the contract,

distributions of . . . . . . . . . . . . . . . . . . . . 13

Distribution on or after . . . . . . . . . . . . 14

determination of . . . . . . . . . . . . . . . . . . . 9

Transfers of contracts . . . . . . . . . . . . . . 17

Guaranteed payments . . . . . . . . . . . . . . . 11

Types of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Variable annuities . . . . . . . . . . . . . . . . . 3, 4

Figuring taxable amount . . . . . . . . . 13-15

Assistance (See Tax help)

Fixed-period annuities . . . . . . . . . . . 3, 11

Help (See Tax help)

Foreign employment

Home purchase:

contributions . . . . . . . . . . . . . . . . . . . . . . . 9

Loans from qualified plans for . . . . . . . 16

Form 1040/1040A:

Beneficiaries . . . . . . . . . . . . . . . . . . . . . . . . 31

Rollovers . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

Form 1040X:

Changing your mind on lump-sum

Individual retirement accounts:

Capital gains:

treatment . . . . . . . . . . . . . . . . . . . . . . . . 19

Minimum distributions from . . . . . . . . . 30

Lump-sum distributions . . . . . . . . . . . . . 19

Form 1099 – INT:

Rollovers: (See also Rollovers) . . . . . 25

Cash withdrawals (See Nonperiodic

U.S. savings bonds’

Interest deduction:

payments)

distributions . . . . . . . . . . . . . . . . . . . . . . 15

Denial on loan from plan . . . . . . . . . . . . 16

Child support (See Qualified domestic

Form 1099-R:

relations orders (QDROs))

10-year tax option for lump-sum

Comments on publication . . . . . . . . . . . . 2

distribution . . . . . . . . . . . . . . . . . . . . . . . 20

Form 1099 – R:

Corrective distributions of excess plan

Joint and survivor annuities . . . . . . . . . 3

contributions . . . . . . . . . . . . . . . . . . . . . . 13

Corrected form . . . . . . . . . . . . . . . . . . . . . . 2

Costs:

Form 1099-R:

Investment in the contract . . . . . . . . . . . 9

Corrective distributions of excess plan

contributions . . . . . . . . . . . . . . . . . . . . . 13

Lump-sum distribution, determination

Loans treated as distributions . . . . . . 15

for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Form 1099 – R:

Local government employees:

Exceptions to tax . . . . . . . . . . . . . . . . . . . 28

Section 457 plans . . . . . . . . . . . . . . . . . . . 4

Investment in the contract . . . . . . . . . . . 9

Losses:

Form 1099-R:

Lump-sum distribution . . . . . . . . . . . . . . 19

Death benefits . . . . . . . . . . . . . . . . . . . . . . . . 4

Loan treated as distribution from

Lump-sum distributions . . . . . . 14, 17-20

Death of employee . . . . . . . . . . . . . . 30, 31

plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

10-year tax option . . . . . . . . . . . . . . . . . . 20

Death of retiree . . . . . . . . . . . . . . . . . . . . . . 31

Form 1099 – R:

Capital gain treatment . . . . . . . . . . . . . . 19

Deductible voluntary employee

Rollovers . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

Defined . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

contributions . . . . . . . . . . . . . . . . . . . . . . 10

Form 1099-R:

Election of . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Defined contribution plans . . . . . . . . . . 14

Tax-free exchanges . . . . . . . . . . . . . . . . 17

Form 4972 . . . . . . . . . . . . . . . . . . . . . . . . . 18

Page 35

Publication 575 - Pension And Annuity Income - 2004 Page 35

Related Articles

Related forms

Related Categories