This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return. How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) that are paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity). Current Revision Publication 575 (Print version PDF | eBook Version (epub)) Recent Developments Rollover Relief for Waived Required Minimum Distributions under CARES Act –24 – JUN – 2020 Changes to the 2018 Publication 575 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 - 09 - APR - 2020 Other Items You May Find Useful All Publication 575 Revisions About Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. About Form 4972, Tax on Lump-Sum Distributions About Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts About Form W-4-P, Withholding Certificate for Pension or Annuity Payments About Form 8915, Qualified Disaster Retirement Plan Distributions and Repayments Other Current Products Related Items About Publication 524, Credit for the Elderly or the Disabled About Publication 525, Taxable and Nontaxable Income About Publication 560, Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans) About Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations About Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) About Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) About Publication 721, Tax Guide to U.S. Civil Service Retirement Benefits About Publication 915, Social Security and Equivalent Railroad Retirement Benefits About Publication 939, General Rule for Pensions and Annuities
