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Publication 590 (2003), Individual Retirement Arrangements (IRAs)
For use in preparing
2003
Returns
Table of Contents
Publication 590 - Introductory Material
Important Changes for 2003
Important Changes for 2004
Important Reminders
Introduction
Useful Items - You may want to see:
1. Traditional IRAs
Important Changes for 2003
Important Changes for 2004
Introduction
What Is a Traditional IRA?
Who Can Set Up a Traditional IRA?
What Is Compensation?
When Can a Traditional IRA Be Set Up?
How Can a Traditional IRA Be Set Up?
Individual Retirement Account
Individual Retirement Annuity
Individual Retirement Bonds
Simplified Employee Pension (SEP)
Employer and Employee Association Trust Accounts
Required Disclosures
How Much Can Be Contributed?
General Limit
Spousal IRA Limit
Filing Status
Less Than Maximum Contributions
More Than Maximum Contributions
When Can Contributions Be Made?
How Much Can You Deduct?
Spousal IRA.
Are You Covered by an Employer Plan?
Limit If Covered By Employer Plan
Reporting Deductible Contributions
Nondeductible Contributions
Examples — Worksheet for Reduced IRA Deduction for 2003
What If You Inherit an IRA?
Treating it as your own.
Can You Move Retirement Plan Assets?
Trustee-to-Trustee Transfer
Rollovers
Transfers Incident To Divorce
Converting From Any Traditional IRA Into a Roth IRA
Recharacterizations
When Can You Withdraw or Use Assets?
Contributions Returned Before Due Date of Return
When Must You Withdraw Assets? (Required Minimum Distributions)
IRA Owners
IRA Beneficiaries
Which Table Do You Use To Determine Your Required Minimum Distribution?
What Age(s) Do You Use With the Table(s)?
Miscellaneous Rules for Required Minimum Distributions
Are Distributions Taxable?
Distributions Fully or Partly Taxable
Figuring the Nontaxable and Taxable Amounts
Recognizing Losses on Traditional IRA Investments
Other Special IRA Distribution Situations
Reporting and Withholding Requirements for Taxable Amounts
What Acts Result in Penalties or Additional Taxes?
Prohibited Transactions
Investment in Collectibles
Excess Contributions
Early Distributions
Excess Accumulations (Insufficient Distributions)
Reporting Additional Taxes
2. Roth IRAs
Important Change for 2003
Introduction
What is a Roth IRA?
When Can a Roth IRA Be Set Up?
Can You Contribute to a Roth IRA?
How Much Can Be Contributed?
When Can You Make Contributions?
What If You Contribute Too Much?
Can You Move Amounts Into a Roth IRA?
Conversions
Failed Conversions
Rollover From a Roth IRA
Are Distributions Taxable?
What Are Qualified Distributions?
Additional Tax on Early Distributions
Ordering Rules for Distributions
How Do You Figure the Taxable Part?
Must You Withdraw or Use Assets?
Minimum distributions.
Recognizing Losses on Investments
Distributions After Owner's Death
3. Savings Incentive Match Plans for Employees (SIMPLE)
Important Changes for 2003
Important Changes for 2004
Introduction
What Is a SIMPLE Plan?
Eligible Employees
How Are Contributions Made?
How Much Can Be Contributed on Your Behalf?
Matching contributions less than 3%.
Traditional IRA mistakenly moved to SIMPLE IRA.
When Can You Withdraw or Use Assets?
Are Distributions Taxable?
4. Retirement Savings Contributions Credit
Full-time student.
Adjusted gross income.
Distributions received by spouse.
Testing period.
5.
How To Get Tax Help
Copies of Revenue Rulings, Revenue Procedures, Notices, and Announcements.
Publication 590 - Additional Material
Appendices
Index
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