IRA/CESA Research Links
By Topic
IRA - Current IRS FormsIRA - Current IRS Publications
IRA - Notices
IRA - Other IRS Pages
IRA - Revenue Procedures
IRA - Revenue Rulings
IRA - Announcements
IRA - Regulations
IRA - State Tax Administrators
CESA - Current IRS Forms
CESA - Current IRS Publications
CESA - Notices
IRA - Current IRS Forms
- 1040: U.S. Individual Income Tax Return
- 1040A: U.S. Individual Income Tax Return
- 1042: Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
- 1042-S: Foreign Person's U.S. Source Income Subject to Withholding
- 1042-S: Foreign Person's U.S. Source Income Subject to Withholding—Form Instructions
- 1096: Annual Summary and Transmittal of U.S. Information Returns
- 1099: General Instructions for Forms 1099, 1098, 5498, and W-2G
- 1099-R & 5498: Form Instructions
- 1099-R: Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
- 5329: Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
- 5329: Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts—Form Instructions
- 5498: IRA Contribution Information
- 8606: Nondeductible IRAs
- 8606: Nondeductible IRAs—Form Instructions
- 8880: Credit for Qualified Retirement Savings Contributions
- 8881: Credit for Small Employer Pension Plan Startup Costs
- 8915: Qualified Hurricane Retirement Plan Distributions and Repayments
- 8915: Qualified Hurricane Retirement Plan Distributions and Repayments—Form Instructions
- 945: Annual Return of Withheld Federal Income Tax
- 945: Annual Return of Withheld Federal Income—Form Instructions
- 945-A: Annual Record of Federal Tax Liability
- W-4P: Withholding Certificate for Pension or Annuity Payments
IRA - Current IRS Publications
- 1179: General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and W-2G (and 1042-S)
- 1220: Specifications for Filing Forms 1098, 1099, 5498 and W-2G Magnetically or Electronically
- 3: Armed Forces' Tax Guide
- 502: Medical and Dental Expenses
- 515: Withholding of Tax on Nonresident Aliens and Foreign Entities
- 553: Highlights of Recent Tax Changes
- 560: Retirement Plans for Small Businesses
- 590: Individual Retirement Arrangements (IRAs); Contains Current RMD Tables
- 970: Tax Benefits for Education
IRA - Other IRS Pages
IRA - Notices
- 2000-30: Reporting IRA Recharacterizations and Reconversions
- 2000-39: Earnings Calculation for Returned or Recharacterized IRA Contributions
- 2002-27: Reporting Required Minimum Distributions From IRAs
- 2003-3: Reporting Required Minimum Distributions From IRAs
- 2004-10: Electronic Delivery of Form 1099 and Form 5498 Payee Statements
- 2005-5: Guidance on Automatic Qualified Plan Rollovers to IRAs; See Regulation 2550.404a-2
- 2007-7: Miscellaneous Pension Protection Act Changes
- 2008-30: Employer Plan Rollovers to Roth IRAs & Misc. Pension Protection Act Guidance
- 2008-51: Qualified HSA Funding Distributions
- 98-4: This Notice Modifies and Supersedes Notice 97-6 Relating to SIMPLE IRA Plans
- 98-50: Roth IRA Guidance—Reconversions
IRA - Revenue Procedures
- 2003-13: Guidance on Deemed IRAs
- 2003-16: Guidance on Waiver of 60-day Rollover Rule
- 2006-27: Employee Plans Compliance Resolution System (Addresses Excess Retirement Plan to IRA Rollover Contributions)
- 2007-66: Inflation Adjusted Items (COLAs) for 2008
- 2008-04: Rulings and Determination Letters
- 2008-8: Rulings and Determination Letters
IRA - Revenue Rulings
IRA - Announcements
- 2001-106: Savers Tax Credit Contribution by Individuals to Employer Retirement Plans and IRAs
- 2008 Pension Plan Limitations
IRA - Regulations
- 1.401(a)(9), 1.408-8: Required Minimum Distributions
- 2550.404a-2: Safe Harbor Rules—Automatic Rollovers to IRAs by Qualified Plan Administrators/Trustees; See Notice 2005-5
- 2550.404a-3: Safe Harbor Rules—Terminating Abandoned Individual Account Plans and Subsequent Rollovers to IRAs
IRA - State Tax Administrators
CESA - Current IRS Forms
- 1099-Q: Payments From Qualified Education Programs (Under Sections 529 and 530)
- 1099-Q: Payments From Qualified Education Programs (Under Sections 529 and 530)—Form Instructions
- 5498-ESA: Coverdell ESA Contribution Information—Form Instructions
- 5498-ESA: Coverdell ESA Contribution Information
