IRS Publications: Convenient Links to IRS Forms
The following are some links to government information as it relates to individual retirement accounts (IRAs). The publications are provided in numbered order for your convenience.

NOTE: Most of the links are to .pdf files, which means you need Adobe Acrobat to open them. Download them free here.

General IRS Info on IRA Plans
IRA-Based Plans
FAQs regarding IRAs
Check-Up for Your SIMPLE IRA, SEP or Similar Plan

IRS Publications on IRA Plans
Topic 355 - Estimated Tax
Tax Topic 309 - Roth IRA Contributions
Internal Revenue Code - 408 Individual Retirement Accounts
Internal Revenue Code 408(a) - Roth IRA
Tax Topic 410 – Pensions and Annuities
Topic 411 - Pensions - the General Rule and the Simplified Method
Tax Topic 412 – Lump Sum Distributions
Tax Topic 413 - Rollovers from Retirement Plans
Topic 423 - Social Security and Equivalent Railroad Retirement Benefits
Tax Topic 424 – 401(k) Plans
Tax Topic 428 – Roth IRA Distributions
Tax Topic 451 – Individual Retirement Accounts
Publication 502 - Medical and Dental Expenses
Publication 505 - Tax Withholding and Estimated Tax
Publication 529 - Miscellaneous Deductions
Publication 550 - Investment Income and Expenses
Publication 553 - Highlights for New Tax Laws
Topic 555 - Ten-Year Tax Option for Lump-Sum Distributions
Topic 557 - Tax on Early Distributions from Traditional and ROTH IRAs
Tax Topic 558 – Tax on Early Distributions from Retirement Plans
IRS Publication 560 - Small Business Retirement Plans
IRS Publication 575 - Pensions and Annuities
IRS Publication 590 - Individual Retirement Accounts
IRS Publication 598 - Tax on Unrelated Business Income
Publication 939 - General Rule for Pensions and Annuities
Publication 969 - Health Savings Accounts and Other Tax-Favored Health Plans
IRS Publication 970 - Tax Benefits for Higher Education
Internal Revenue Code 4975 - Taxes on Prohibited Transactions

Visit the IRS Website directly:   www.IRS.gov

Disclaimer: Government guidelines are constantly changing. Hence, the links are provided for informational and research purposes only. Always consult with the proper financial, accounting, legal and tax authorities when making retirement investment choices.