Education

Government Information Regarding Retirement Plans

For your convenience, we have included relevant government material regarding Individual Retirement Accounts

Please Note: The information presented below is for educational purposes only and should not be construed as tax, legal, or investment advice. Whenever making an investment decision, please consult with legal, tax, and accounting professionals.

IRS Publications

IRS Publication 560 - Small Business Retirement Plans

IRS Publication 590 - Individual Retirement Accounts

IRS Publication 575 - Pensions and Annuities

Publication 505 - Tax Withholding and Estimated Tax

Publication 529 - Miscellaneous Deductions

Publication 550 - Investment Income and Expenses

Publication 553 - Highlights for New Tax Laws

IRS Publication 598 - Tax on Unrelated Business Income

IRS Publication 970 - Tax Benefits for Higher Education

Publication 939 - General Rule for Pensions and Annuities

Publication 969 - Health Savings Accounts and Other Tax-Favored Health Plans

Publication502 - Medical and Dental Expenses

Internal Revenue Code

Internal Revenue Code - 408 Individual Retirement Accounts

Internal Revenue Code 408(a) - Roth IRA

Internal Revenue Code 4975 - Taxes on Prohibited Transactions

IRS Tax Topics

Tax Topic 451 – Individual Retirement Accounts

IRA-Based Plans

FAQs regarding IRAs

Check-Up for Your SIMPLE IRA, SEP or Similar Plan

Tax Topic 309 - Roth IRA Contributions

Topic 355 - Estimated Tax

Tax Topic 410 – Pensions and Annuities

Topic 411 - Pensions - the General Rule and the Simplified Method

Tax Topic 412 – Lump Sum Distributions

Tax Topic 413 - Rollovers from Retirement Plans

Topic 423 - Social Security and Equivalent Railroad Retirement Benefits

Tax Topic 424 – 401(k) Plans

Tax Topic 428 – Roth IRA Distributions

Topic 502 - Medical and Dental Expenses

Topic 555 - Ten-Year Tax Option for Lump-Sum Distributions

Topic 557 - Tax on Early Distributions from Traditional and ROTH IRAs

Tax Topic 558 – Tax on Early Distributions from Retirement Plans

Unrelated Business Income Tax - General Rules

Unrelated Business Income Tax - Special Rules

IRS Forms and Instructions

Form 1040

Instructions for Form 1040

Form 1040EZ

Instructions for Form 1040EZ