Publication 575 - Pension And Annuity Income - 2004 Page 36
ADVERTISEMENT
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36M
Simplified Method to be used . . . . . . . 11
Social security, tax on . . . . . . . . . . . . . . . . 9
Qualified plans: (See also specific type
State employees:
Minimum required distributions . . . . . 29
of plan) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Section 457 plans . . . . . . . . . . . . . . . . . . . 4
Missing children, photographs of . . . . 1
Distribution before annuity starting
State insurer delinquency
More information (See Tax help)
date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
proceedings . . . . . . . . . . . . . . . . . . . . . . . 29
Multiple annuitants . . . . . . . . . . . . . . . . . . 12
General Rule . . . . . . . . . . . . . . . . . . . . . . . 13
Suggestions for publication . . . . . . . . . . 2
Multiple-lives annuities . . . . . . . . . . . . . . 11
Loans from, without tax
Surviving spouse:
consequences . . . . . . . . . . . . . . . . . . . 15
Distribution rules for . . . . . . . . . . . . . . . . 30
N
Rollovers . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Rollovers by . . . . . . . . . . . . . . . . . . . . . . . . 27
Net unrealized appreciation
(NUA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
R
T
Deferring tax on . . . . . . . . . . . . . . . . . . . . 13
Railroad retirement benefits . . . . . . . . 5-7
Tables:
Nonperiodic payments:
Taxability of . . . . . . . . . . . . . . . . . . . . . . . . . 9
Comparison of direct payment vs. direct
Loan treated as . . . . . . . . . . . . . . . . . . . . 15
Recapture tax:
rollover (Table 1) . . . . . . . . . . . . . . . . . 27
Taxation of . . . . . . . . . . . . . . . . . . . . . . . . . 13
Changes in distribution method . . . . . 29
Tax help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Nonqualified plans:
Reemployment . . . . . . . . . . . . . . . . . . . . . . 18
Tax-free exchanges . . . . . . . . . . . . . . . . . 17
Distribution before annuity start
Related employers and related
Taxpayer Advocate . . . . . . . . . . . . . . . . . . 31
date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Ten percent tax for early
General Rule to be used . . . . . . . . . . . . 13
Repayment of loan within 5
withdrawal . . . . . . . . . . . . . . . . . . . . . 26, 28
Loans treated as distributions
years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Ten-year tax option . . . . . . . . . . . . . . . . . . 20
from . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Required beginning date . . . . . . . . . . . . 29
Time for making rollover . . . . . . . . . . . . 26
Nonresident aliens:
Required distributions,
Railroad retirement . . . . . . . . . . . . . . . . . . 5
Transfers of annuity contracts . . . . . . 17
minimum . . . . . . . . . . . . . . . . . . . . . . . . . . 29
TTY/TDD information . . . . . . . . . . . . . . . . 31
Retirement bonds . . . . . . . . . . . . . . . . . . . 26
P
Rollovers . . . . . . . . . . . . . . . . . . . . . . . . . 25-28
U
Partial rollovers . . . . . . . . . . . . . . . . . . . . . 26
20% tax rate on distribution . . . . . . . . . . 8
Partly taxable payments . . . . . . . . . . . . . 10
U.S. savings bonds:
Comparison of direct payment vs. direct
Distribution of . . . . . . . . . . . . . . . . . . . . . . 15
Penalty taxes:
rollover (Table 1) . . . . . . . . . . . . . . . . . 27
Early distributions . . . . . . . . . . . . . . . . . . 28
Direct rollover to another qualified
Excess accumulation . . . . . . . . . . . . . . . 29
plan . . . . . . . . . . . . . . . . . . . . . . . . . . . 8, 25
V
Pensions:
Notice to recipients of eligible rollover
Variable annuities . . . . . . . . . . . . . . . . . . 3, 4
distribution . . . . . . . . . . . . . . . . . . . . . . . 27
Defined . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Voluntary employee
Property and cash distributed . . . . . . . 27
Disability pensions . . . . . . . . . . . . . . . . . 3, 5
contributions . . . . . . . . . . . . . . . . . . . . . . 10
Substitution of other property . . . . . . . 26
Types of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Surviving spouse making . . . . . . . . . . . 27
Periodic payments:
W
Taxation of . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Withholding tax . . . . . . . . . . . . . . . . . . . . . . 8
Withdrawals . . . . . . . . . . . . . . . . . . . . . . . . . . 4
S
Employees withdrawing
Public school employees:
Section 457 deferred compensation
contributions . . . . . . . . . . . . . . . . . . . . . 15
Tax-sheltered annuity plans for (See
plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
403(b) plans)
Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Securities of employer, distributions
10% rate used . . . . . . . . . . . . . . . . . . . . . . . 8
Publications (See Tax help)
of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
20% of eligible rollover . . . . . . . . . . . . . 25
Self-employed persons’
Periodic payments . . . . . . . . . . . . . . . . . . . 8
Q
rollovers . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Railroad retirement . . . . . . . . . . . . . . . . . . 5
Simplified Method . . . . . . . . . . . . . . . . . . . 10
Qualified domestic relations orders
Worksheets:
Death of retiree under . . . . . . . . . . . . . . 31
(QDROs) . . . . . . . . . . . . . . . . . . . . . . . . 3, 27
Simplified Method . . . . . . . . . . . . . . . . . . 11
How to use . . . . . . . . . . . . . . . . . . . . . . . . . 11
Alternate payee under and lump-sum
Examples . . . . . . . . . . . . . . . . . . . . . . . . 12
Investment in the contract,
distribution . . . . . . . . . . . . . . . . . . . . . . . 18
determination of . . . . . . . . . . . . . . . . . . . 9
Qualified employee annuities:
Not allowed . . . . . . . . . . . . . . . . . . . . . . . . 11
Defined . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Single-sum in connection with start of
Simplified Method to be used . . . . . . . 11
payments . . . . . . . . . . . . . . . . . . . . . . . . 14
Qualified employee plans:
Single-life annuities . . . . . . . . . . . . . . 3, 11
Defined . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Page 36
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