Industry Links

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

• 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 

• 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