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Children® (NCMEC). Photographs of missing children se- lected by the Center may appear in this publication on pa- ges that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recog- nize a child. Introduction This publication discusses contributions to individual re- tirement arrangements (IRAs). An IRA is a personal sav- ings plan that gives you tax advantages for setting aside money for retirement. For information about distributions from an IRA, see Pub. 590-B. What are some tax advantages of an IRA? Two tax advantages of an IRA are that: • Contributions you make to an IRA may be fully or par- tially deductible, depending on which type of IRA you have and on your circumstances; and • Generally, amounts in your IRA (including earnings and gains) aren’t taxed until distributed. In some ca- ses, amounts aren’t taxed at all if distributed accord- ing to the rules. What's in this publication? This publication discusses contributions to traditional and Roth IRAs. It explains the rules for: • Setting up an IRA, • Contributing to an IRA, • Transferring money or property to and from an IRA, and • Taking a credit for contributions to an IRA. It also explains the penalties and additional taxes that apply when the rules aren’t followed. To assist you in complying with the tax rules for IRAs, this publication con- tains worksheets and sample forms which can be found throughout the publication and in the appendices at the back of the publication. How to use this publication. The rules that you must follow depend on which type of IRA you have. Use Table I-1 to help you determine which parts of this publication to read. Also use Table I-1 if you were referred to this publi- cation from instructions to a form. Comments and suggestions. We welcome your com- ments about this publication and your suggestions for fu- ture editions. You can send us comments through IRS.gov/ FormComments. Or you can write to: Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224 Although we can’t respond individually to each com- ment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, in- structions, and publications. Ordering forms and publications. Visit IRS.gov/ FormsPubs to download forms and publications. Other- wise, you can go to IRS.gov/OrderForms to order current and prior-year forms and instructions. Your order should arrive within 10 business days. Tax questions. If you have a tax question not an- swered by this publication, check IRS.gov and How To Get Tax Help at the end of this publication. Useful Items You may want to see: Publications 590-B Distributions from Individual Retirement Arrangements (IRAs) 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and Instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)—Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)—for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8915A Qualified 2016 Disaster Retirement Plan Distributions and Repayments 590-B 560 571 575 939 W-4P 1099-R 5304-SIMPLE 5305-S 5305-SA 5305-SIMPLE 5329 5498 8606 8815 8839 8880 8915A Publication 590-A (2018) Page 3