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Publication 575 (2003), Pension and Annuity Income
For use in preparing
2003
Returns
Table of Contents
Publication 575 - Introductory Material
Important Reminders
Introduction
Useful Items - You may want to see:
Publication 575 - Main Contents
General Information
Variable Annuities
Section 457 Deferred Compensation Plans
Disability Pensions
Railroad Retirement
Withholding Tax and Estimated Tax
Cost (Investment in the Contract)
Taxation of Periodic Payments
Fully Taxable Payments
Partly Taxable Payments
Taxation of Nonperiodic Payments
Figuring the Taxable Amount
Loans Treated as Distributions
Transfers of Annuity Contracts
Lump-Sum Distributions
Rollovers
Exceptions.
No tax withheld.
Partial rollovers.
Frozen deposits.
Reasonable period of time.
Special Additional Taxes
Tax on Early Distributions
Tax on Excess Accumulation
Survivors and Beneficiaries
Guaranteed payments.
How To Get Tax Help
Publication 575 - Additional Material
Index
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