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T Tables: Compensation, types of (Table 1-1) 6 Modified AGI: Employer retirement plan coverage and deduction (Table 1-2) 13 No employer retirement plan coverage and deduction (Table 1-3) 13 Roth IRAs, effect on contribution (Table 2-1) 42 Rollover vs. direct payment to taxpayer (Table 1-5) 26 Using this publication (Table I-1) 4 Tax advantages of IRAs 3 Tax credits: Retirement savings contributions credit 46, 47 Tax help 48 Tax-sheltered annuities: Rollovers from 27 Tax year 11 Traditional IRAs 5–38 Contribution limits 8, 9 Contributions 8, 9 Due date 10 To Roth IRAs and to traditional IRAs 39 Converting into Roth IRA 29 Cost basis 16 Deductions 10–16 Defined 5 Disclosures 7 Excess contributions 34–38 Inherited IRAs 20 Loss of IRA status 33 Mistakenly moved to SIMPLE IRA 29 Recordkeeping 16 Reduced IRA deduction for 2018 16 Rollovers (See Rollovers) Setting up 5–8 Social Security recipients 12, 53, 56 Summary record for 2018 (Appendix A) 52 Transfers 20 Types of 7 Withdrawing or using assets 31, 32 Transfers 20 Divorce 28 To Roth IRAs 20, 44 Trustee to trustee 21, 44 Trustees' fees 8, 10 Trustee-to-trustee transfers 21 To Roth IRAs 44 U Unrelated Business Income 34 V Volunteer firefighters 12 W Withdrawing or using assets: Contribution withdrawal, before due date of return 31 Determining total amount to be withdrawn (Worksheet 1-4) 32 Traditional IRAs 31, 32 Withholding: Direct rollover option 25 Eligible rollover distribution paid to taxpayer 25 Worksheets: Excess contributions deductible this year (Worksheet 1-6) 36 If any were deducted in closed tax year (Worksheet 1-7) 38 Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3) 30 Figuring amount of net income due to IRA contribution and total amount to be withdrawn (Worksheet 1-4) 32 Figuring modified AGI (Worksheet 1-1) 15 Roth IRAs: Figuring modified AGI (Worksheet 2-1) 40 Figuring reduced contribution limit (Worksheet 2-2) 43 Social Security recipients who contribute to traditional IRAs (Appendix B) 53, 56 Publication 590-A (2018) Page 61