Useful Items

Publication

• 524   Credit for the Elderly or the Disabled
• 525   Taxable and Nontaxable Income
• 560   Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
• 571   Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations
• 590   Individual Retirement Arrangements (IRAs)
• 721   Tax Guide to U.S. Civil Service Retirement Benefits
• 915   Social Security and Equivalent Railroad Retirement Benefits
• 939   General Rule for Pensions and Annuities

Form (and Instructions)

• W-4P   Withholding Certificate for Pension or Annuity Payments
• 1099-R   Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
• 4972   Tax on Lump-Sum Distributions
• 5329   Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts