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    Use these links to IRS information on IRAs, CESAs, and HSAs to supplement your knowledge.  

    IRA & CESA IRS Links

    • 1040: U.S. Individual Income Tax Return  
    • 1040A: U.S. Individual Income Tax Return  
    • 1042: Annual Withholding Tax Return for U.S. Source Income of Foreign Persons 
    • 1042-S: Foreign Person's U.S. Source Income Subject to Withholding  
    • 1042-S: Foreign Person's U.S. Source Income Subject to Withholding—Form Instructions  
    • 1096: Annual Summary and Transmittal of U.S. Information Returns  
    • 1099: General Instructions for Forms 1099, 1098, 5498, and W-2G  
    • 1099-R & 5498: Form Instructions  
    • 1099-R: Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.  
    • 5329: Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts  
    • 5329: Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts—Form Instructions  
    • 5498: IRA Contribution Information  
    • 8606: Nondeductible IRAs  
    • 8606: Nondeductible IRAs—Form Instructions  
    • 8880: Credit for Qualified Retirement Savings Contributions  
    • 8881: Credit for Small Employer Pension Plan Startup Costs  
    • 8915: Qualified Hurricane Retirement Plan Distributions and Repayments  
    • 8915: Qualified Hurricane Retirement Plan Distributions and Repayments—Form Instructions  
    • 945: Annual Return of Withheld Federal Income Tax  
    • 945: Annual Return of Withheld Federal Income—Form Instructions  
    • 945-A: Annual Record of Federal Tax Liability  
    • W-4P: Withholding Certificate for Pension or Annuity Payments 

    IRA - Current IRS Publications 

    • 1179: General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and W-2G (and 1042-S) 
    • 1220: Specifications for Filing Forms 1098, 1099, 5498 and W-2G Magnetically or Electronically 
    • 3: Armed Forces' Tax Guide 
    • 502: Medical and Dental Expenses 
    • 505: Tax Withholding and Estimated Tax 
    • 515: Withholding of Tax on Nonresident Aliens and Foreign Entities  
    • 553: Highlights of Recent Tax Changes 
    • 560: Retirement Plans for Small Business  
    • 590: Individual Retirement Arrangements (IRAs); Contains Current RMD Tables  
    • 970: Tax Benefits for Education  

    IRA - Other IRS Pages 

    • Tax Relief in Disaster Situations 

    IRA - Notices 

    • 2000-30: Reporting IRA Recharacterizations and Reconversions 
    • 2000-39: Earnings Calculation for Returned or Recharacterized IRA Contributions 
    • 2002-27: Reporting Required Minimum Distributions From IRAs  
    • 2003-3: Reporting Required Minimum Distributions From IRAs  
    • 2004-10: Electronic Delivery of Form 1099 and Form 5498 Payee Statements 
    • 2005-5: Guidance on Automatic Qualified Plan Rollovers to IRAs; See Regulation 2550.404a-2 
    • 2007-7: Miscellaneous Pension Protection Act Changes  
    • 2008-30: Employer Plan Rollovers to Roth IRAs & Misc. Pension Protection Act Guidance 
    • 2008-51: Qualified HSA Funding Distributions  
    • 2009 Pension Plan Limitations 
    • 98-4: This Notice Modifies and Supersedes Notice 97-6 Relating to SIMPLE IRA Plans 
    • 98-50: Roth IRA Guidance—Reconversions 
    • Notice 2009-9: Required Minimum Distributions for 2009 

    IRA - Revenue Procedures 

    • 2003-13: Guidance on Deemed IRAs 
    • 2003-16: Guidance on Waiver of 60-day Rollover Rule  
    • 2006-27: Employee Plans Compliance Resolution System (Addresses Excess Retirement Plan to IRA Rollover Contributions)  
    • 2007-66: Inflation Adjusted Items (COLAs) for 2008  
    • 2009-4: Rulings and Determination Letters  
    • 2009-8: Rulings and Determination Letters  
    • 2010-4: Rulings and Determination Letters  
    • 2010-8: User Fees for Rulings and Determination Letters 

    IRA - Revenue Rulings 

    • 2002-62: Substantially Equal Periodic Payments Revised  
    • Applicable Federal Rates  

    IRA - Announcements 

    • 2001-106: Savers Tax Credit Contribution by Individuals to Employer Retirement Plans and IRAs 
    • 2008 Pension Plan Limitations 

    IRA - Regulations 

    • 1.401(a)(9), 1.408-8: Required Minimum Distributions  
    • 2550.404a-2: Safe Harbor Rules—Automatic Rollovers to IRAs by Qualified Plan Administrators/Trustees; See Notice 2005-5 
    • 2550.404a-3: Safe Harbor Rules—Terminating Abandoned Individual Account Plans and Subsequent Rollovers to IRAs 

    IRA - State Tax Administrators 

    • Federation of Tax Administrators  

    CESA - Current IRS Forms 

    • 1099-Q: Payments From Qualified Education Programs (Under Sections 529 and 530) 
    • 1099-Q: Payments From Qualified Education Programs (Under Sections 529 and 530)—Form Instructions 
    • 5498-ESA: Coverdell ESA Contribution Information—Form Instructions  
    • 5498-ESA: Coverdell ESA Contribution Information 

    CESA - Current IRS Publications 

    • 970: Tax Benefits for Education 

    CESA - Notices 

    • 2003-53: Coverdell Education Savings Accounts Reporting 

    HSA IRS Links

    Current IRS Forms

    • 1096: Annual Summary and Transmittal of U.S. Information Returns 
    • 1099-SA: Distributions From an HSA, Archer MSA, or Medicare Advantage MSA 
    • 1099-SA: Distributions From an HSA, Archer MSA, or Medicare Advantage MSA—Form Instructions 
    • 5305-B: Model HSA Trust Agreement  
    • 5305-C: Model HSA Custodial Agreement  
    • 5498-SA: HSA, Archer MSA, or Medicare Advantage MSA Information 
    • 5498-SA: HSA, Archer MSA, or Medicare Advantage MSA Information—Form Instructions 
    • 8889: Health Savings Accounts 
    • 8889: Health Savings Accounts—Form Instructions 

    Current IRS Publications 

    • 502: Medical and Dental Expenses  
    • 969: Health Savings Accounts and Other Tax-Favored Health Plans 

    Notices 

    • 2004-2: 38 Q&As on HSAs  
    • 2004-23: Safe Harbor for Preventive Care Benefits Provided Before the Minimum Deductible  
    • 2004-50: 88 Q&As on HSAs  
    • 2007-22: FSA and HRA Rollovers to HSAs  
    • 2008-51: Qualified HSA Funding Distributions  
    • 2008-52: Annual HSA Contribution Limit  
    • 2008-59: 42 Q&As on HSAs 

    Revenue Procedures

    • 2006-53: 2007 Cost-of-Living Adjustments  
    • 2007-36: 2008 Cost-of-Living Adjustments  
    • 2008-29: 2009 Cost-of-Living Adjustments  
    • 2009-29: 2010 Cost-of-Living Adjustments 

    Revenue Rulings 

    • 2004-38: Certain Prescription Drug Benefit Relief 
    • 2004-45: Health Savings Accounts—Interaction With Other Health Arrangements  
    • 2005-25: Health Savings Accounts—HDHP Family Coverage 
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