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10% additional tax 32 20% withholding 25 6% excise tax on excess contributions to Roth IRAs 43 60-day period for rollovers 21 A Additional taxes 33 (See also Penalties) Reporting 38 Adjusted gross income (AGI) 13, 39 (See also Modified adjusted gross income (AGI)) Retirement savings contributions credit 46 Age 50: Contributions 8 Age 70 1/2 rule 10 Age limit: Traditional IRA 9 Airline payments 27 Alimony 6 Annuity contracts 9 Borrowing on 33 Assistance (See Tax help) B Basis: Traditional IRAs 16 Bond purchase plans: Rollovers from 27 Bonds, retirement (See Individual retirement bonds) Broker's commissions 8, 10 C Collectibles 34 Community property 8 Compensation: Alimony 6 Defined 6 Income included (Table 1-1) 6 Nontaxable combat pay 6 Self-employment 6 Wages, salaries, etc. 6 Conduit IRAs 26 Contribution limits: More than one IRA 9 Contributions: Designating the year 10 Distributions in same year as 14 Excess (See Excess contributions) Less than maximum 9 Nondeductible (See Nondeductible contributions) Not required 10 Qualified reservist repayments 8 Recharacterizing (See Recharacteri zation) Retirement savings contributions credit 47 Roth IRAs 39–44 Traditional IRAs 8, 9 When to contribute 9 Withdrawing before due date of return 31 Conversions: To Roth IRAs 44 Credits: Retirement savings contributions credit 46, 47 D Deductions: Figuring reduced IRA deduction 15 Phaseout 12 Traditional IRAs 10–16 Deemed IRAs 38 Defined benefit plans 11 Defined contribution plans 11 Distributions: Contributions in same year as 14 Income from 14 Inherited IRAs (See Inherited IRAs) Divorce: Rollovers by former spouse 27 Transfers incident to 28 E Early distributions 33 (See also Penalties) Tax 32 Employer and employee association trust accounts 7 Employer plans: Covered by 11 Year(s) covered 11 Employer retirement plans 11 Defined benefit plans 11 Defined contribution plans 11 Effect of modified AGI on deduction (Table 1-2) 13 Limit if covered by 12 Prohibited transactions 33 Endowment contracts (See Annuity contracts) Excess contributions 34–38 Closed tax year 38 Deducted in earlier year 35 Deductible this year (Worksheet 1-6) 36 Deductible this year if any were deducted in closed tax year (Worksheet 1-7) 38 Deducting in a later year 36 Due to incorrect rollover information 36 Recharacterizing 30 Roth IRAs 43 Tax 32 Withdrawn after due date of return 35 Withdrawn by due date of return 35 Exempt transactions 33 Exxon Valdez settlement income 28, 46 F Federal judges 11 Fiduciaries: Prohibited transactions 33 Filing before IRA contribution is made 10 Filing status 9 Deduction phaseout and 13 Firefighters, volunteer 12 Form 1040: Modified AGI calculation from 14 Form 1099-R: Distribution code 1 used on 38 Withdrawal of excess contribution 35 Form 5329 38 Form 8606 15 Failure to file, penalty 16 Form 8880 47 Form W-2: Employer retirement plans 11 Frozen deposits 23 Full-time student: Retirement savings contributions credit 46 H How to: Set up an IRA 6 Treat withdrawn contributions 35 I Identity theft 49 Individual retirement accounts 7 Individual retirement annuities 7 Individual retirement arrangements (IRAs): How to set up 6 Publication 590-A (2018) Page 59