Pub. 590-B (2025) — Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs)

# Future Developments

For the latest information about developments related to Pub. 590-B, such as legislation enacted after it was published, go to IRS.gov/Pub590B.

# Reminders

Excise tax relief for certain 2024 required minimum distributions (RMDs). The IRS will not assert an excise tax in 2024 for missed required minimum distributions if certain requirements are met. See Notice 2024-35, available at IRS.gov/irb/2024-19_IRB#NOT-2024-35, for details. Income on corrective distributions of excess contributions. The income on the corrective distribution of excess contributions made on or after December 29, 2022, is no longer subject to the 10% additional tax on early distributions. See Pub. 590-A for more information. Modification of required distribution rules for designated beneficiaries. There are new required minimum distribution rules for certain beneficiaries who are designated beneficiaries when the IRA owner dies in a tax year beginning after December 31, 2019. All distributions must be made by the end of the 10th year after death, except for distributions made to certain eligible designated beneficiaries. See 10-year rule, later, for more information. Simplified employee pension (SEP) and SIMPLE plans. SEP and SIMPLE IRAs aren't covered in this publication. They are covered in Pub. 560, Retirement Plans for Small Business. Deemed IRAs. A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. An employee's account can be treated as a traditional IRA or a Roth IRA.For this purpose, a "qualified employer plan" includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan); A qualified employee annuity plan (section 403(a) plan); A tax-sheltered annuity plan (section 403(b) plan); and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Statement of required minimum distribution (RMD). If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. The report or offer must include the date by which the amount must be distributed. The report is due January 31 of the year in which the minimum distribution is required. It can be provided with the year-end fair market value statement that you normally get each year. No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. IRA interest. Although interest earned from your IRA is generally not taxed in the year earned, it isn't tax-exempt interest. Tax on your traditional IRA is generally deferred until you take a distribution. Don't report this interest on your return as tax-exempt interest. For more information on tax-exempt interest, see the instructions for your tax return. Net Investment Income Tax (NIIT). For purposes of the NIIT, net investment income doesn't include distributions from 401(a), 403(a), 403(b), or 457(b) plans, or IRAs. However, these distributions are taken into account when determining the modified adjusted gross income threshold. Distributions from retirement plans other than 401(a), 403(a), 403(b), or 457(b) plans, or IRAs, are included in net investment income.See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages 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 recognize a child.

# Introduction

This publication discusses distributions from individual retirement arrangements (IRAs). An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. For information about contributions to an IRA, see Pub. 590-A. 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 partially 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 cases, amounts aren't taxed at all if distributed according to the rules. What's in this publication? This publication discusses traditional and Roth IRAs. It explains the rules for: Handling an inherited IRA, and Receiving distributions (making withdrawals) from 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 contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the end 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 publication from instructions to a form. Comments and suggestions. We welcome your comments about this publication and suggestions for future editions. You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don't send tax questions, tax returns, or payments to the above address. Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed. Getting tax forms, instructions, and publications. Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications. Ordering tax forms, instructions, and publications. Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don't resubmit requests you've already sent us. You can get forms and publications faster online.

# Table I-1. Using This Publication

IF you need information on... THEN see... traditional IRAs (not including traditional SIMPLE IRAs) chapter 1. Roth IRAs (not including Roth SIMPLE IRAs) chapter 2, and parts of chapter 1. disaster-related relief chapter 3. SEP IRAs, SIMPLE IRAs, and 401(k) plans Pub. 560. Coverdell education savings accounts (formerly called education IRAs) Pub. 970. Table I-2. How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. Answers in the middle column apply to traditional IRAs. Answers in the right column apply to Roth IRAs. Question Answer Traditional IRA? Roth IRA? Do I have to start taking distributions when I reach a certain age from a Yes. You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 73. See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. No. If you are the original owner of a Roth IRA, you don't have to take distributions regardless of your age. See Are Distributions Taxable? in chapter 2. However, if you are the beneficiary of a Roth IRA, you may have to take distributions. See Distributions After Owner's Death in chapter 2. How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. See Are Distributions Taxable? in chapter 1. Distributions from a Roth IRA aren't taxed as long as you meet certain criteria. See Are Distributions Taxable? in chapter 2. Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA or repaid, in whole or part, emergency personal expense distributions, qualified birth or adoption distributions, a domestic abuse victim distribution, or a terminally ill individual distribution. If you have, file Form 8606. See Nondeductible Contributions in Pub. 590-A. Yes. File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions) or repaid, in whole or part, emergency personal expense distributions, qualified birth or adoption distributions, a domestic abuse victim distribution, or a terminally ill individual distribution.

# Reminders

Types of IRAs. An IRA can be either a traditional IRA or a Roth IRA. In general, individuals may make their own contributions to their traditional IRAs or Roth IRAs. In addition, certain employers have arrangements under which the employer may contribute to IRAs of their employees. Under a SEP arrangement, an employer contributes to traditional IRAs (sometimes referred to as traditional SEP IRAs) or Roth IRAs (sometimes referred to as Roth SEP IRAs) of its employees. Individuals may separately make their own contributions to the same IRAs to which their employer contributes under a SEP arrangement.Under a SIMPLE IRA plan, an employer contributes salary reduction contributions (at the election of the employee), matching contributions and/or nonelective contributions to traditional IRAs (sometimes referred to as traditional SIMPLE IRAs) or Roth IRAs (sometimes referred to as Roth SIMPLE IRAs) of its employees. However, a SIMPLE IRA (whether a traditional SIMPLE IRA or a Roth SIMPLE IRA) is subject to certain restrictions that do not generally apply to other traditional IRAs or Roth IRAs. For example, an individual cannot make their own contributions to a SIMPLE IRA. In addition, there are various restrictions related to distributions and contributions during the initial two years of participation in the SIMPLE IRA plan.References in this publication to traditional IRAs generally include traditional SEP IRAs but do not include traditional SIMPLE IRAs, unless otherwise stated. Likewise, references to Roth IRAs generally include Roth SEP IRAs but do not include Roth SIMPLE IRAs, unless otherwise stated.

# Introduction

This chapter discusses distributions from a traditional IRA. In this publication, the original IRA (sometimes called an ordinary or regular IRA) is referred to as a "traditional IRA." For purposes of this publication, a traditional IRA is any IRA that isn't a Roth IRA or a SIMPLE IRA. Traditional IRAs include traditional IRAs that receive employer contributions from SEP arrangements. The following are two advantages of a traditional IRA. You may be able to deduct some or all of your contributions to it, depending on your circumstances. Generally, amounts in your IRA, including earnings and gains, aren't taxed until they are distributed. Roth IRAs are discussed in chapter 2. SIMPLE IRAs are discussed in Pub. 560. Roth IRAs are discussed in chapter 2. SIMPLE IRAs are discussed in Pub. 560.

# What if You Inherit an IRA?

If you inherit a traditional IRA, you are called a beneficiary. A beneficiary can be any person or entity the owner chooses to receive the benefits of the IRA after the owner dies. Beneficiaries of a traditional IRA must include in their gross income any taxable distributions they receive. Tip: IRAs inherited from decedents who died in 2019 or earlier are subject to different rules. See Retirement Topics - Beneficiary, for more information. Inherited from spouse. If you inherit a traditional IRA from your spouse, you generally have the following two choices. Treat it as your own IRA by designating yourself as the account owner; or Treat it as your own by rolling it over into your IRA, or to the extent it is taxable, into a: Qualified employer plan, Qualified employee annuity plan (section 403(a) plan), Tax-sheltered annuity plan (section 403(b) plan), Deferred compensation plan of a state or local government (section 457 plan), or Treat yourself as the beneficiary rather than treating the IRA as your own. Treating it as your own. You will be considered to have chosen to treat the IRA as your own if: Contributions (including rollover contributions) are made to the inherited IRA, or You don't take the required minimum distribution for a year as a beneficiary of the IRA. You will only be considered to have chosen to treat the IRA as your own if: You are the sole beneficiary of the IRA, and You have an unlimited right to withdraw amounts from it. However, if you receive a distribution from your deceased spouse's IRA, you can roll that distribution over into your own IRA within the 60-day time limit, as long as the distribution isn't a required distribution, even if you aren't the sole beneficiary of your deceased spouse's IRA. Inherited from someone other than spouse. If you inherit a traditional IRA from anyone other than your deceased spouse, you can't treat the inherited IRA as your own. This means that you can't make any contributions to the IRA. It also means you can't roll over any amounts into or out of the inherited IRA. However, you can make a trustee-to-trustee transfer as long as the IRA into which amounts are being moved is set up and maintained in the name of the deceased IRA owner for the benefit of you as beneficiary. Like the original owner, you generally won't owe tax on the assets in the IRA until you receive distributions from it. You must begin receiving distributions from the IRA under the rules for distributions that apply to beneficiaries. IRA with basis. If you inherit a traditional IRA from a person who had basis in the IRA because of nondeductible contributions, that basis remains with the IRA. Unless you are the decedent's spouse and choose to treat the IRA as your own, you can't combine this basis with any basis you have in your own traditional IRA(s) or any basis in traditional IRA(s) you inherited from other decedents. If you take distributions from both an inherited IRA and your IRA, and each has basis, you must complete separate Forms 8606 to determine the taxable and nontaxable portions of those distributions. Federal estate tax deduction. A beneficiary may be able to claim a deduction for estate tax resulting from certain distributions from a traditional IRA. The beneficiary can deduct the estate tax paid on any part of a distribution that is income with respect to a decedent. The beneficiary can take the deduction for the tax year the income is reported. For information on claiming this deduction, see Estate Tax Deduction under Other Tax Information in Pub. 559. Any taxable part of a distribution that isn't income with respect to a decedent is a payment the beneficiary must include in income. However, the beneficiary can't take any deduction for estate tax. A surviving spouse can roll over the distribution to another traditional IRA and avoid including it in income for the year received. More information. For more information about rollovers, required distributions, and inherited IRAs, see: Rollovers under Can You Move Retirement Plan Assets? in chapter 1 of Pub. 590-A; When Must You Withdraw Assets? (Required Minimum Distributions), later; and The discussion of IRA Beneficiaries, later, under When Must You Withdraw Assets? (Required Minimum Distributions).

# When Can You Withdraw or Use Assets?

You can withdraw or use your traditional IRA assets at any time. However, a 10% additional tax generally applies if you withdraw or use IRA assets before you reach age 59½. This is explained under Age 59 1/2 Rule under Early Distributions, later. You can generally make a tax-free withdrawal of contributions if you do it before the due date for filing your tax return for the year in which you made them and the 10% additional tax will not apply. See Contributions Returned Before Due Date of Return in Pub. 590-A for more information. If you were affected by a qualified disaster, see chapter 3.

# When Must You Withdraw Assets? (Required Minimum Distributions)

You can't keep funds in a traditional IRA (including SEP and SIMPLE IRAs) indefinitely. Eventually, they must be distributed. If there are no distributions, or if the distributions aren't large enough, you may have to pay an excise tax on the amount not distributed as required. See Excess Accumulations (Insufficient Distributions), later, under What Acts Result in Penalties or Additional Taxes. The requirements for distributing IRA funds differ, depending on whether you are the IRA owner or the beneficiary of a decedent's IRA. Required minimum distribution (RMD). The amount that must be distributed each year is referred to as the required minimum distribution. Note: A qualified charitable distribution will count towards your required minimum distribution. See Qualified charitable distributions (QCDs) under Are Distributions Taxable, later. Distributions not eligible for rollover. Amounts that must be distributed (required minimum distributions) during a particular year aren't eligible for rollover treatment.

# IRA Owners

Required beginning date. If you are the owner of a traditional IRA, you must generally start receiving distributions from your IRA by April 1 of the year following the year in which you reach your applicable required beginning date. Your required beginning date. See the following to determine your applicable required beginning date. Age 73 for tax years 2023 and later. If you reach age 72 after December 31, 2022, you must begin receiving required minimum distributions by April 1 of the year following the year you reach the age 73. Age 72 for tax years 2020, 2021, or 2022. If you reached age 70½ after December 31, 2019, but had not reached age 72 before January 1, 2023, you had to begin receiving required minimum distributions by April 1 of the year following the year you reach age 72. Age 70½ for tax years 2019 or earlier. If you reached age 70½ before January 1, 2020, you were required to begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. Distributions by the required beginning date. You must receive at least a minimum amount for each year starting with the year before the year that contains your required beginning date. If an IRA owner dies after reaching age 73, but before the IRA owner's required beginning date, no minimum distribution is required for that year because death occurred before the required beginning date. Caution: Even if you begin receiving distributions before you reach age 73, you must begin calculating and receiving RMDs by your required beginning date. More than minimum received. If, in any year, you receive more than the required minimum distribution for that year, you won't receive credit for the additional amount when determining the required minimum distributions for future years. This means that if you receive more than your required minimum distribution in 1 year, you can't treat the excess (the amount that is more than the required minimum distribution) as part of your required minimum distribution for any later year. However, any amount distributed in the year you become age 73 will be credited toward the amount that must be distributed by April 1 of the following year. Distributions after the required beginning date. The required minimum distribution for any year after the year you reach age 73 must be made by December 31 of that later year. Distributions from individual retirement accounts. If you are the owner of a traditional IRA that is an individual retirement account, you or your trustee must figure the required minimum distribution for each year. See Figuring the Owner's Required Minimum Distribution, later. Distributions from individual retirement annuities. If your traditional IRA is an individual retirement annuity, special rules apply to figuring the required minimum distribution. For more information on rules for annuities, see Treasury Regulations section 1.401(a)(9)-6. These regulations can be read in many libraries, and IRS offices, and online at IRS.gov. Change in marital status. For purposes of figuring your required minimum distribution, your marital status is determined as of January 1 of each year. If your spouse is a beneficiary of your IRA on January 1, they will remain a beneficiary for the entire year even if you get divorced or your spouse dies during the year. For purposes of determining your applicable denominator (the number used to figure your required minimum distribution amount), a change in beneficiary is effective in the year following the year of death or divorce. Change of beneficiary. If your spouse is the sole beneficiary of your IRA, and they die before you, your spouse won't fail to be your sole beneficiary for the year they died solely because someone other than your spouse is named a beneficiary for the rest of that year. However, if you get divorced during the year and change the beneficiary designation on the IRA during that same year, your former spouse won't be treated as the sole beneficiary for that year.

# Figuring the Owner's Required Minimum Distribution

Figure your required minimum distribution for each year by dividing the IRA account balance (defined next) as of the close of business on December 31 of the preceding year by the applicable denominator or life expectancy. Tables showing applicable denominators and life expectancies are found in Appendix B and are discussed later. See Which Table Do You Use To Determine Your Required Minimum Distribution later for more information IRA account balance. The IRA account balance is the amount in the IRA at the end of the year preceding the year for which the required minimum distribution is being figured. Contributions. Contributions increase the account balance in the year they are made. If a contribution for last year isn't made until after December 31 of last year, it increases the account balance for this year, but not for last year. Disregard contributions made after December 31 of last year in determining your required minimum distribution for this year. Outstanding rollovers. The IRA account balance is adjusted by outstanding rollovers that aren't in any account at the end of the preceding year. For a rollover from a qualified plan or another IRA that wasn't in any account at the end of the preceding year, increase the account balance of the receiving IRA by the rollover amount valued as of the date of receipt. No recharacterizations of conversions made in 2018 or later. A conversion of a traditional IRA to a Roth IRA, and a rollover from any other eligible retirement plan to a Roth IRA, made in tax years beginning after December 31, 2017, cannot be recharacterized as having been made to a traditional IRA. Distributions. Distributions reduce the account balance in the year they are made. A distribution for last year made after December 31 of last year reduces the account balance for this year, but not for last year. Disregard distributions made after December 31 of last year in determining your required minimum distribution for this year. Applicable denominator. This is the number by which you divide your account balance as of December 31 of last year in order to figure your required minimum distribution. Life expectancy. You are required to make distributions over your lifetime or a period that represents the combined life expectancies of you and your designated beneficiary, if applicable. You are able to meet this requirement when you use your applicable denominator for each year you make your required minimum distribution. You will be able to locate your applicable denominator in one of the three tables located in Appendix B. The life expectancy tables are as follows. Table I (Single Life Expectancy). Table II (Joint and Last Survivor Life Expectancy). Table III (Uniform Lifetime). If you must use Table I or Table III, your applicable denominator for 2026 is listed in the table next to your age as of your birthday in 2026. If you use Table II, your applicable denominator for 2026 is listed where the row or column containing your age as of your birthday in 2026 intersects with the row or column containing your spouse's age as of their birthday in 2026. Distributions during your lifetime. Required minimum distributions during your lifetime are figured using the current year's applicable denominator that is generally determined using Table III in Appendix B. However, if the sole beneficiary of your IRA is your spouse who is more than 10 years younger than you, see Sole beneficiary spouse who is more than 10 years younger below. To figure the required minimum distribution for 2026, divide your account balance at the end of 2025 by the applicable denominator from the table. This is the applicable denominator listed next to your age (as of your birthday in 2026) in Table III in Appendix B, unless the sole beneficiary of your IRA is your spouse who is more than 10 years younger than you. Example. You own a traditional IRA. Your account balance at the end of 2025 was $100,000. You are married and your spouse, who is the sole beneficiary of your IRA, is 6 years younger than you. You turn 75 years old in 2026. You use Table III. Your applicable denominator is 24.6. Your required minimum distribution for 2026 would be $4,065 ($100,000 ÷ 24.6). Sole beneficiary spouse who is more than 10 years younger. If the sole beneficiary of your IRA is your spouse and your spouse is more than 10 years younger than you, use the applicable denominator from Table II in Appendix B. The applicable denominator to use is located where the row or column containing your age as of your birthday in 2026 intersects with the row or column containing your spouse's age as of their birthday in 2026. You figure your required minimum distribution for 2026 by dividing your account balance at the end of 2025 by the applicable denominator from Table II in Appendix B. Example. You own a traditional IRA. Your account balance at the end of 2025 was $100,000. You are married and your spouse, who is the sole beneficiary of your IRA, is 11 years younger than you. You turn 75 in 2026 and your spouse turns 64. You use Table II. Your applicable denominator is 25.3. Your required minimum distribution for 2026 would be $3,953 ($100,000 ÷ 25.3). Special rules where portion of account balance is used to purchase an annuity. If you purchase an annuity contract with a portion of your IRA account balance, then special rules may apply in determining your RMD from the remaining account balance. Specifically, you may elect to satisfy the RMD requirement for the year by combining the value of the annuity contract with the remaining account balance and reducing the RMD by the amount of the annuity payments. Example. You own a traditional IRA. In 2025, you purchase an annuity contract with a portion of your account balance. As of December 31, 2025, your remaining account balance is $100,000, and the value of the annuity contract is $200,000. Your annuity payments in 2025 total $8,000. To use the rule described in the paragraph above, your RMD due from the remaining account balance for 2026 would be the excess of the RMD based on the total of the remaining account balance added to the value of the annuity contract ($300,000), over the $8,000 annuity payments.

# Note:

Distributions in the year of the owner's death. The required minimum distribution for the year of the owner's death depends on whether the owner died before the required beginning date, defined earlier. If the owner died before the required beginning date, there is no required minimum distribution in the year of the owner's death. For years after the year of the owner's death, see Owner Died Before Required Beginning Date, later, under IRA Beneficiaries. If the owner died on or after the required beginning date, the IRA beneficiaries are responsible for figuring and distributing the owner's required minimum distribution in the year of death. The owner's required minimum distribution for the year of death is generally based on Table III in Appendix B. However, if the sole beneficiary of the IRA is the owner's spouse who is more than 10 years younger than the owner, use the life expectancy from Table II. Note: You figure the required minimum distribution for the year in which an IRA owner dies as if the owner lived for the entire year.

# IRA Beneficiaries

The rules for determining required minimum distributions for beneficiaries depend on whether: The beneficiary is the surviving spouse. The beneficiary is an eligible designated beneficiary (defined later) other than the surviving spouse. The beneficiary is an individual (other than an eligible designated beneficiary). The beneficiary isn't an individual (for example, the beneficiary is the owner's estate). (But see Trust as beneficiary, later, for a discussion about treating trust beneficiaries as designated beneficiaries.) The IRA owner died before the required beginning date, or died on or after the required beginning date. The following paragraphs explain the rules for required minimum distributions and beneficiaries. Caution: If you are a beneficiary of an inherited traditional IRA and you do not take the required minimum distribution for the year, discussed in this chapter under When Must You Withdraw Assets? (Required Minimum Distributions), you may have to pay an excise tax for that year on the amount not distributed as required. For details, see Excess Accumulations (Insufficient Distributions) under What Acts Result in Penalties or Additional Taxes, later in this chapter. More than one beneficiary. If an IRA has more than one beneficiary or a trust is named as beneficiary, see Miscellaneous Rules for Required Minimum Distributions, later. Eligible designated beneficiaries. An IRA beneficiary is an eligible designated beneficiary if the beneficiary is the owner's surviving spouse, the owner's minor child, a disabled individual, a chronically ill individual, or any other individual who is not more than 10 years younger than the IRA owner. Death of a beneficiary. In general, the beneficiaries of a deceased beneficiary must continue to take the required minimum distributions after the deceased beneficiary's death. However, the beneficiaries of a deceased beneficiary don't calculate required minimum distributions using their own life expectancies. Instead, the deceased beneficiary's remaining interest must be distributed within 10 years after the beneficiary's death, or in some cases within 10 years after the owner's death. See 10-year rule, later.

# Note:

Surviving spouse. If you are the surviving spouse who is the sole beneficiary of your deceased spouse's IRA, you may elect to be treated as the owner and not as the beneficiary. If you elect to be treated as the owner, you determine the required minimum distribution (if any) as if you were the owner beginning with the year you elect or are deemed to be the owner. For details, see Inherited from spouse under What if You Inherit an IRA, earlier in this chapter. Note: If you become the owner in the year your deceased spouse died, don't determine the required minimum distribution for that year using your life expectancy; rather, you must take the deceased owner's required minimum distribution for that year (to the extent it wasn't already distributed to the owner before their death). Caution: You can never make a rollover contribution of a required minimum distribution. Any rollover contribution of a required minimum distribution is subject to the 6% tax on excess contributions. See chapter 1 of Pub. 590-A for more information on the tax on excess contributions. Tip: For any year after the owner's death, where a surviving spouse is the sole designated beneficiary of the account and they fail to take a required minimum distribution (if one is required) by December 31 under the rules discussed below for beneficiaries, the surviving spouse will be deemed the owner of the IRA. For details, see Inherited from spouse under What if You Inherit an IRA, earlier in this chapter.

# Note:

Date the designated beneficiary is determined. Generally, the designated beneficiary is determined on September 30 of the calendar year following the calendar year of the IRA owner's death. In order to be a designated beneficiary, an individual must be a beneficiary as of the date of death. Any person who was a beneficiary on the date of the owner's death, but isn't a beneficiary on September 30 of the calendar year following the calendar year of the owner's death (because, for example, the beneficiary disclaimed entitlement or received their entire benefit), won't be taken into account in determining the designated beneficiary. Note: If an individual who is a beneficiary as of the owner's date of death dies before September 30 of the year following the year of the owner's death without disclaiming entitlement to benefits, that individual, rather than their successor beneficiary, continues to be treated as a beneficiary for determining the applicable denominator. For the exception to this rule, see Death of surviving spouse prior to date distributions begin, later.

# Owner Died on or After Required Beginning Date

If the owner died on or after their required beginning date (defined earlier) and you are a designated beneficiary, base your required minimum distributions for years after the year of the owner's death on the longer of: Your single life expectancy shown in Table I in Appendix B; or The owner's life expectancy. If there is no designated beneficiary, use the owner's life expectancy. Owner's life expectancy. You use the owner's life expectancy to calculate required minimum distributions when the owner dies on or after the required beginning date and there is no designated beneficiary as of September 30 of the year following the year of the owner's death. In this case, use the owner's life expectancy for their age as of the owner's birthday in the year of death and reduce it by 1 for each subsequent year. If the beneficiary is older than the deceased IRA owner, use the owner's life expectancy in the year of death (reduced by 1 for each subsequent year). Surviving spouse is sole designated beneficiary. If you are the owner's surviving spouse, then the applicable denominator continues to be determined each subsequent year using Table I . However, if you elect to treat the inherited IRA as your own, you will use Table III. Designated beneficiary who is not an eligible designated beneficiary. Distributions to a designated beneficiary who is not an eligible designated beneficiary must be completed within 10 years of the death of the owner. See 10-year rule, later.

# Owner Died Before Required Beginning Date

If the owner died before their required beginning date (defined earlier) and you are an eligible designated beneficiary (such as and including a surviving spouse who is a sole survivor), you must generally figure your required minimum distributions for the year after the year of the owner's death using your single life expectancy shown in Table I. However, if you are the surviving spouse, use Table III if you elect to treat the IRA as your own. See Inherited from spouse under What if You Inherit an IRA, earlier, for more information. For each subsequent calendar year, if you are not the surviving spouse, the applicable denominator is reduced by one for each calendar year that has elapsed after the calendar year following the employee's death. If you are the owner's surviving spouse, then the applicable denominator continues to be determined each subsequent year, using either Table I or Table III. However, there are situations where a beneficiary may be required to take the entire account balance by the end of the 10th year following the year of the owner's death. See 10-year rule, later. If the owner's beneficiary isn't an individual (for example, if the beneficiary is the owner's estate), the 5-year rule, discussed later, applies. Special rules for surviving spouse. If the owner died before their required beginning date and the surviving spouse is the sole designated beneficiary, that spouse can elect to be treated as the IRA owner. Year of first required distribution. If the owner died before the year in which they were required to begin receiving required minimum distributions and the surviving spouse is the IRA owner's sole beneficiary, the spouse isn't required to begin receiving minimum distributions until the end of the year in which the IRA owner would have reached their required beginning date. See Your required beginning date for more information. Death of surviving spouse prior to date distributions begin. If the surviving spouse dies before December 31 of the year they must begin receiving required minimum distributions, the surviving spouse will be treated as if they were the owner of the IRA. This rule doesn't apply to the surviving spouse of a surviving spouse. Example 1. Your spouse died in 2022, at age 65. You are the sole designated beneficiary of your spouse's traditional IRA. You don't need to take any required minimum distributions until December 31 of 2030, the year your spouse would have reached age 73. If you die prior to that date, you will be treated as the owner of the IRA for purposes of determining the required distributions to your beneficiaries. For example, if you die in 2025, your beneficiaries won't have any required minimum distributions for 2025 (because you, treated as the owner, died prior to your required beginning date). Your beneficiaries must start taking distributions under the general rules for an owner who died prior to the required beginning date. Example 2. The facts are the same as in Example 1, except your sole beneficiary upon your death in 2025 is your surviving spouse. Your surviving spouse can't wait until the year you would have turned age 73 to take distributions using their life expectancy. Also, if your surviving spouse dies prior to the date they are required to take a distribution, they aren't treated as the owner of the account. Just like any other individual beneficiary of an owner who dies before the required beginning date, your surviving spouse must start taking distributions in 2026 based on their life expectancy (or elect to fully distribute the account under the 10-year rule by the end of 2035). 5-year rule. The 5-year rule requires the IRA beneficiaries who are not taking life expectancy payments to withdraw the entire balance of the IRA by December 31 of the year containing the fifth anniversary of the owner's death. For example, if the owner died in 2025, the beneficiary would have to fully distribute the IRA by December 31, 2030. The 5-year rule applies to beneficiaries who are not designated beneficiaries if the owner died before their required beginning date (such as an estate or trust (but see Trust as beneficiary, later)). Before 2020, the 5-year rule also applied to designated beneficiaries who weren't taking life expectancy payments. If the owner died after 2019 and the beneficiary is an individual who is a designated beneficiary, see the 10-year rule, for more information. 10-year rule. The 10-year rule requires the IRA beneficiaries who are not taking life expectancy payments to withdraw the entire balance of the IRA by December 31 of the year containing the 10th anniversary of the owner's death. For example, if the owner died in 2025, the beneficiary would have to fully distribute the IRA by December 31, 2035. The 10-year rule applies if (1) the beneficiary is an eligible designated beneficiary who elects the 10-year rule, if the owner died before reaching their required beginning date; or (2) the beneficiary is a designated beneficiary who is not an eligible designated beneficiary, regardless of whether the owner died before reaching their required beginning date. For a beneficiary receiving life expectancy payments who is either an eligible designated beneficiary or a minor child, the 10-year rule also applies to the remaining amounts in the IRA upon the death of the eligible designated beneficiary or upon the minor child beneficiary reaching the age of majority. In either of those cases, the 10-year period ends on December 31 of the year containing the 10th anniversary of the eligible designated beneficiary's death or the child's attainment of majority. Payment under the 10-year rule. If the IRA owner dies before the required beginning date and the 10-year rule applies, no distribution is required for any year before the 10th year. Individual designated beneficiaries. The terms of most IRAs require individual designated beneficiaries, who are eligible designated beneficiaries, to take required minimum distributions using the life expectancy rules (explained later) unless such beneficiaries elect to take distributions using the 10-year rule. The deadline for making this election is the earlier of December 31 of the year the beneficiary must take the first required distribution, using their life expectancy or December 31 of the 10th anniversary for the 10-year rule. If the individual designated beneficiary is not an eligible designated beneficiary, the beneficiary is required to fully distribute the IRA by the 10th anniversary of the owner's death under the 10-year rule. Tip: Review the IRA plan documents or consult with the IRA custodian or trustee for specifics on the 5- or 10-year rule provisions, where applicable, of any particular IRA. Caution: If the 5-year rule applies, the amount remaining in the IRA, if any, after December 31 of the year containing the fifth anniversary of the owner's death is subject to the excise tax detailed in Excess Accumulations (Insufficient Distributions), later. Caution: If the 10-year rule applies, the amount remaining in the IRA, if any, after December 31 of the year containing the 10th anniversary of the owner's death is subject to the excise tax detailed in Excess Accumulations (Insufficient Distributions), later.

# Figuring the Beneficiary's RMD

How you figure the required minimum distribution depends on whether the beneficiary is an individual or some other entity, such as a trust or estate. Beneficiary is an individual. If the beneficiary is an individual, figure the required minimum distribution for 2026 as follows. Life expectancy payments. Divide the account balance at the end of 2025 by the appropriate life expectancy from the appropriate table in Appendix B. See Which Table Do You Use To Determine Your Required Minimum Distribution for information on which table to use for figuring your RMD. Spouse as sole designated beneficiary. Several special rules affect figuring your RMD if you, as a spouse, are the sole designated beneficiary of the IRA owner. If you are the surviving spouse of the IRA owner and the sole designated beneficiary of the IRA, you can elect to treat the inherited IRA as your own. See Special rules for surviving spouse, earlier, for more information. If you continue to be treated as a beneficiary of the owner, you may use the applicable denominator based on the life expectancy you find in Table III to determine your RMD. Whether the IRA owner had begun receiving RMDs also affects how you figure your RMDs. See Owner Died on or After Required Beginning Date and Owner Died Before Required Beginning Date, earlier. See Which Table Do You Use To Determine Your Required Minimum Distribution for information on which table to use for figuring your RMD. Other designated beneficiary. Several special rules affect figuring your RMD if you are a nonspouse designated beneficiary of the IRA owner. As with the spousal beneficiary discussed earlier, whether the IRA owner had begun receiving RMDs affects how you figure your RMDs. See Owner Died on or After Required Beginning Date and Owner Died Before Required Beginning Date, earlier. See Which Table Do You Use To Determine Your Required Minimum Distribution, later, for information on which table to use for figuring your RMD. For more information, also see Individual designated beneficiaries, earlier. Beneficiary not an individual. See the 5-year rule if the owner died before the owner's required beginning date and the beneficiary is not an individual (such as an estate or trust (but see Trust as beneficiary, later)).

# Which Table Do You Use To Determine Your Required Minimum Distribution?

There are three different life expectancy tables. The tables are found in Appendix B of this publication. You will use only one the tables to figure your required minimum distribution for each traditional IRA. Determine which one to use as follows. Table I (Single Life Expectancy). Use Table I for years after the year of the owner's death if you are the owner's eligible designated beneficiary. If you are the owner's surviving spouse and sole designated beneficiary, see Table III, later, for more information. If you are the owner's eligible designated beneficiary, find your life expectancy for the year following the owner's death (the year your distributions must begin). Use your age as of your birthday to find your applicable denominator. Reduce your applicable denominator by one for each year following the year your distributions begin. If there is no designated beneficiary as of September 30 of the year following the year of the IRA owner's death, use the applicable denominator based on the owner's age as of their birthday in the calendar year of their death. For each subsequent year reduce the applicable denominator by one. Example. You are an eligible designated beneficiary figuring your first required minimum distribution. Distributions must begin in 2026. You become age 57 in 2026. You use Table I. Your applicable denominator for 2026 is 29.8. Table II (Joint and Last Survivor Life Expectancy). Use Table II if you are the IRA owner and your spouse is both your sole designated beneficiary and more than 10 years younger than you. For your first distribution by the required beginning date, use your age and your spouse's age as of your birthdays in the year you become age 73. This would be the number located in the row and column combination which includes both your age as of your birthday and your spouse's age as of their birthday in 2026. For each subsequent year, use your ages as of your birthdays in the subsequent year. Note: Use this table and method for figuring the applicable denominator in the year of the owner's death if the owner died after the required beginning date and this is the table that would have been used had they not died. Table III (Uniform Lifetime). Use Table III if you are the IRA owner and your spouse isn't the sole designated beneficiary or if your spouse is the sole designated beneficiary of your IRA and not more than 10 years younger than you. Use your age as of your birthday in the year you become age 73 to meet your first distribution by your required beginning date. If you are figuring your required minimum distribution for 2026, use your age as of your birthday in 2026. For each subsequent year, use your age as of your birthday in the subsequent year. Note: Use this table in the year of the owner's death if the owner died after the required beginning date and this is the table that would have been used had they not died. Reminder. In using the tables for lifetime distributions, marital status is determined as of January 1 each year. Divorce or death after January 1 is generally disregarded until the next year. The change in beneficiary will take effect in the year after the year of your spouse's death or year of your divorce. No table. Don't use any of the tables if the owner died before their required beginning date and either the 5-year rule or the 10-year rule (discussed earlier) applies.

# Miscellaneous Rules for Required Minimum Distributions

Redetermination of initial life expectancies using new tables. New life expectancy tables apply to distribution calendar years beginning on or after January 1, 2022. If an IRA owner died before January 1, 2022, the applicable denominator that applies for a calendar year following the calendar year of the owner's death is equal to a single life expectancy calculated as of the calendar year of the owner's death, reduced by 1 for each subsequent year, and is reset using the new table. In order to do this, find your life expectancy based on your age in the year following the owner's death on Table I and reduce that number by 1 for each year since the year of the owner's death. The requirement to reset the initial life expectancy also applies to an owner's surviving spouse who died before January 1, 2022. Example. Your father died in 2021 at the age of 80 and you were the designated beneficiary. You started taking required minimum distributions from the inherited IRA in 2022 when you were age 55, using a life expectancy of 29.6 and reducing that number by 1 each year so that in 2026 (4 years later) the required minimum distribution would be determined by dividing the account balance by 25.6 (29.6 – 4). However, under the new life expectancy tables, the life expectancy for a 55-year-old is 31.6; therefore, you calculate your required minimum distribution for 2026 by dividing the account balance by 27.6 (31.6 – 4). Installments allowed. The yearly required minimum distribution can be taken in a series of installments (monthly, quarterly, etc.) as long as the total distributions for the year are at least as much as the minimum required amount. More than one IRA. If you are the owner of more than one traditional IRA, you must determine a separate required minimum distribution for each IRA. However, you can total these minimum amounts and take the total from any one or more of the IRAs. The same rule applies if you are a designated beneficiary of more than one IRA that was owned by a single decedent. More than minimum received. If, in any year, you receive more than the required minimum amount for that year, you won't receive credit for the additional amount when determining the minimum required amounts for future years. This doesn't mean that you don't reduce your IRA account balance. It means that if you receive more than your required minimum distribution in 1 year, you can't treat the excess (the amount that is more than the required minimum distribution) as part of your required minimum distribution for any later year. However, any amount distributed in the year you turn age 73 will be credited toward the amount that must be distributed by April 1 of the following year. Example. Justin became 73 on December 15, 2025. Justin's IRA account balance on December 31, 2024, was $38,400. He figured his required minimum distribution of $1,450 for 2025 ($38,400 ÷ 26.5). By December 31, 2025, he had actually received distributions totaling $3,600, $2,150 more than was required. Justin can't use that $2,150 to reduce the amount he is required to withdraw for 2026. Justin's reduced IRA account balance on December 31, 2025, was $34,800. Justin figured his required minimum distribution of $1,313 for 2026 ($34,800 ÷ 26.5 (the applicable denominator for age 73 per Table III)). During 2026, he must receive distributions of at least that amount. Multiple individual beneficiaries. If, as of September 30 of the year following the year in which the owner dies, there is more than one beneficiary, the beneficiary with the shortest life expectancy will be the designated beneficiary if both of the following apply. All of the beneficiaries are individuals. The account or benefit hasn't been divided into separate accounts or shares for each beneficiary. Separate accounts. A single IRA can be split into separate accounts or shares for each beneficiary. These separate accounts or shares can be established at any time, either before or after the owner's required beginning date. Generally, these separate accounts or shares are combined for purposes of determining the required minimum distribution. However, these separate accounts or shares won't be combined for required minimum distribution purposes after the death of the IRA owner if the separate accounts or shares are established by the end of the year following the year of the IRA owner's death. The separate account rules can't be used by beneficiaries of a trust unless the trust is an applicable multi-beneficiary trust. Trust as beneficiary. A trust can't be a designated beneficiary even if it is a named beneficiary. However, the beneficiaries of a trust will be treated as having been designated beneficiaries for purposes of determining required minimum distributions after the owner's death (or, after the death of the owner's surviving spouse described in Death of surviving spouse prior to date distributions begin, earlier) if all of the following are true. The trust is a valid trust under state law, or would be but for the fact that there is no corpus. The trust is irrevocable or became, by its terms, irrevocable upon the owner's death. The beneficiaries of the trust who are beneficiaries with respect to the trust's interest in the owner's benefit are identifiable from the trust instrument. The trustee of the trust provides the IRA custodian or trustee with the documentation required by that custodian or trustee. The trustee of the trust should contact the IRA custodian or trustee for details on the documentation required for a specific IRA. Trust beneficiary is another trust. If the beneficiary of the trust (which is the beneficiary of the IRA) is another trust and both trusts meet the above requirements, the beneficiaries of the other trust will be treated as having been designated as beneficiaries for purposes of determining the applicable denominator. Applicable multi-beneficiary trusts. An applicable multi-beneficiary trust is a trust (1) which has more than one beneficiary; (2) all of the beneficiaries of which are treated as designated beneficiaries for purposes of determining the applicable denominator pursuant to section 401(a)(9); and (3) at least one of the beneficiaries of which is an eligible designated beneficiary who is either disabled or chronically ill. There are two types of applicable multi-beneficiary trusts: A trust that is to be divided immediately upon the death of the IRA owner into separate trusts for each beneficiary, in which case the separate account rules apply to each portion of the trust; or A trust to which the separate account rules do not apply and provides that no beneficiary (other than an eligible designated beneficiary who is disabled or chronically ill) has any right to the IRA owner's interest in the IRA until the death of all disabled or chronically ill eligible designated beneficiaries with respect to the trust. Tip: You may want to contact a tax advisor to comply with this complicated area of the tax law. Annuity distributions from an insurance company. Special rules apply if you receive distributions from your traditional IRA as an annuity purchased from an insurance company. See Treasury Regulations sections 1.401(a)(9)-6 and 54.4974-1. These regulations can be found in many libraries, and IRS offices, and online at IRS.gov.

# Are Distributions Taxable?

In general, distributions from a traditional IRA are taxable in the year you receive them. Failed financial institutions. Distributions from a traditional IRA are taxable in the year you receive them even if they are made without your consent by a state agency as receiver of an insolvent savings institution. This means you must include such distributions in your gross income unless you roll them over. Exceptions. Exceptions to distributions from traditional IRAs being taxable in the year you receive them are: Rollovers (see chapter 1 of Pub. 590-A); Qualified charitable distributions, discussed later; Tax-free withdrawals of contributions (see chapter 1 of Pub. 590-A); and The return of nondeductible contributions, discussed later under Distributions Fully or Partly Taxable. Caution: Although a conversion of a traditional IRA is considered a rollover for Roth IRA purposes, it isn't an exception to the rule that distributions from a traditional IRA are taxable in the year you receive them. Conversion distributions are includible in your gross income subject to this rule and the special rules for conversions explained in chapter 1 of Pub. 590-A. Qualified charitable distributions (QCDs). A QCD is generally a nontaxable distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions. You must be at least age 70½ when the distribution is made. Also, you must have the same type of acknowledgment of your contribution that you would need to claim a deduction for a charitable contribution. See Substantiation Requirements in Pub. 526. The maximum annual exclusion for QCDs is $108,000. Any QCD in excess of the $108,000 exclusion limit is included in income as any other distribution. If you file a joint return, your spouse can also have a QCD and exclude up to $108,000. The amount of the QCD is limited to the amount of the distribution that would otherwise be included in income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. Caution: You can't claim a charitable contribution deduction for any QCD not included in your income. One-time election for QCD to split-interest entity. You can elect to make a one-time distribution of up to $54,000 from an individual retirement account to charities through a split-interest entity. A split-interest entity (SIE) would be a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity but only if funded by qualified charitable distributions. In the case of the charitable gift annuity, the annuity must begin making fixed payments of 5% or greater not later than 1 year from the date of funding. Tip: A QCD will count towards your required minimum distribution, discussed earlier. Example. On December 23, 2025, Amy, age 75, directed the trustee of her IRA to make a distribution of $25,000 directly to a qualified section 501(c)(3) organization (a charitable organization eligible to receive tax-deductible contributions). The total value of Amy's IRA is $30,000 and consists of $20,000 of deductible contributions and earnings and $10,000 of nondeductible contributions (basis). Because Amy is at least age 70½ and the distribution is made directly by the trustee to a qualified organization, the part of the distribution that would otherwise be includible in Amy's income ($20,000) is a QCD. In this case, Amy has made a QCD of $20,000 (her deductible contributions and earnings). Because Amy made a distribution of nondeductible contributions from her IRA, she must file Form 8606 with her return. Amy reports the total distribution ($25,000) on line 4a of Form 1040-SR. She completes Form 8606 to determine the amount to enter on line 4b of Form 1040-SR and the remaining basis in her IRA. Amy enters -0- on line 4b. This is Amy's only IRA and she took no other distributions in 2025. She also checks box 2 for QCD on line 4c to indicate a qualified charitable distribution. After the distribution, her basis in her IRA is $5,000. If Amy itemizes deductions and files Schedule A (Form 1040) with Form 1040-SR, the $5,000 portion of the distribution attributable to the nondeductible contributions can be deducted as a charitable contribution, subject to adjusted gross income (AGI) limits. She can't take the charitable contribution deduction for the $20,000 portion of the distribution that wasn't included in her income. Reporting your one-time election on Form 1040, 1040-SR, or 1040-NR. If you make the one-time election to make a QCD to a split-interest entity (SIE), you must attach a statement to your tax return. Check box 3 on line 4c and enter "SIE" in the entry space. The attachment should include all of the following information. That you have not made the election in a prior tax year. That the QCDs are otherwise deductible under section 408(d)(8)(F)(iii). That no person holds an income interest in an SIE other than the individual for whose benefit the account is maintained, the individual's spouse, or both. That the income interest in the SIE is nonassignable. The total amount of QCD(s) you made to an SIE that relate to your one-time election. Offset of QCDs by amounts contributed after age 70½. Beginning in tax years after December 31, 2019, the amount of QCDs that you can exclude from income is reduced by the excess of the aggregate amount of IRA contributions you deducted for the taxable year and any prior year that you were age 70½ or older over the amount of the IRA contributions that were used to reduce the excludable amount of QCDs in all earlier years. See the Qualified Charitable Deduction (QCD) Adjustment Worksheet in Appendix D. Example. Jim became age 70½ in 2023 and deducted $5,000 for contributions he made in 2024 and 2025 but makes no contribution for 2026. Jim makes no qualified charitable distributions for 2024 and makes qualified charitable distributions of $6,000 for 2025 and $6,500 for 2026. He determines he has no excludable qualified charitable distribution for 2025 as figured on his 2025 QCD Worksheet. His 2025 qualified charitable distribution is reduced by the aggregate amount of $10,000 of the contributions he deducted in 2024 and 2025, which reduces his excludable qualified charitable distribution to a negative amount of $4,000. Jim decides to make a qualified charitable distribution of $6,500 for 2026. Jim completes his 2026 QCD worksheet by entering the amount of the remainder of the aggregate amount of the contributions he deducted in 2024 and 2025 ($4,000) on line 1. This amount is figured on his 2025 QCD worksheet and is entered on line 1 of his 2026 QCD worksheet. Jim figures his excludable qualified charitable distribution of $2,500 on his 2026 QCD worksheet ($6,500 – $4,000 = $2,500). One-time qualified Health Savings Account (HSA) funding distribution. You may be able to make a qualified HSA funding distribution from your traditional IRA or Roth IRA to your HSA. You can't make this distribution from an ongoing SEP IRA or SIMPLE IRA. For this purpose, a SEP IRA or SIMPLE IRA is ongoing if an employer contribution is made for the plan year ending with or within your tax year in which the distribution would be made. The distribution must be less than or equal to your maximum annual HSA contribution. This distribution must be made directly by the trustee of the IRA to the trustee of the HSA. The distribution isn't included in your income, isn't deductible, and reduces the amount that can be contributed to your HSA. You must make the distribution by the end of the year; the special rule allowing contributions to your HSA for the previous year if made by your tax return filing deadline doesn't apply. The qualified HSA funding distribution is reported on Form 8889 for the year in which the distribution is made. One-time transfer. Generally, only one qualified HSA funding distribution is allowed during your lifetime. If you own two or more IRAs, and want to use amounts in multiple IRAs to make a qualified HSA funding distribution, you must first make an IRA-to-IRA transfer of the amounts to be distributed into a single IRA, and then make the one-time qualified HSA funding distribution from that IRA. Testing period rules apply. If at any time during the testing period you cease to meet all requirements to be an eligible individual, the amount of the qualified HSA funding distribution is included in your gross income. The qualified HSA funding distribution is included in gross income in the tax year you first fail to be an eligible individual. This amount is subject to the 10% additional tax (unless the failure is due to disability or death). More information. See Pub. 969 for additional information about this distribution. Ordinary income. Distributions from traditional IRAs that you include in income are taxed as ordinary income.

# Jim's Illustrated 2025 QCD Adjustment Worksheet

1. Enter the total amounts of contributions deducted in prior years that you were age 70½ or older that did not reduce the excludable amount of qualified charitable contributions in prior years. 1. -0- 2. Enter the total amounts contributed and deducted during the current year if you were age 70½ (or older) at the end of the year. If this is your first QCD worksheet, also include contributions you deducted in prior years during which you were age 70½ (or older) at the end of the year. 2. 10,000 3. Add the amounts on lines 1 and 2. 3. 10,000 4. Enter the total amounts of qualified charitable distributions made during the current year, not to exceed $108,000. 4. 6,000 5. Subtract line 3 from line 4. This is the amount of your excludable qualified charitable distribution for the current year.* 5. ($4,000) *If zero or less, you have no excludable qualified charitable distribution. If greater than zero, enter -0- on line 1 of your subsequent QCD worksheet. If less than zero, enter the amount as a positive amount on line 1 of your subsequent QCD worksheet.

# Tip:

No special treatment. In figuring your tax, you can't use the 10-year tax option or capital gain treatment that applies to lump-sum distributions from qualified retirement plans. Tip: If you were affected by a qualified disaster, see chapter 3.

# Jim's Illustrated 2026 QCD Adjustment Worksheet

1. Enter the total amounts of contributions deducted in prior years that you were age 70½ or older that did not reduce the excludable amount of qualified charitable contributions in prior years. 1. 4,000 2. Enter the total amounts contributed and deducted during the current year if you were age 70½ (or older) at the end of the year. If this is your first QCD worksheet, also include contributions you deducted in prior years during which you were age 70½ (or older) at the end of the year. 2. -0- 3. Add the amounts on lines 1 and 2. 3. 4,000 4. Enter the total amounts of qualified charitable distributions made during the current year, not to exceed $111,000. 4. 6,500 5. Subtract line 3 from line 4. This is the amount of your excludable qualified charitable distribution for the current year.* 5. $2,500 *If zero or less, you have no excludable qualified charitable distribution. If greater than zero, enter -0- on line 1 of your subsequent QCD worksheet. If less than zero, enter the amount as a positive amount on line 1 of your subsequent QCD worksheet.

# Distributions Fully or Partly Taxable

Distributions from your traditional IRA may be fully or partly taxable, depending on whether your IRA includes any nondeductible contributions. Fully taxable. If only deductible contributions were made to your traditional IRA (or IRAs, if you have more than one), you have no basis in your IRA. Because you have no basis in your IRA, any distributions are fully taxable when received. See Reporting and Withholding Requirements for Taxable Amounts, later. Partly taxable. If you made nondeductible contributions or rolled over any after-tax amounts to any of your traditional IRAs, you have a cost basis (investment in the contract) equal to the amount of those contributions. These nondeductible contributions aren't taxed when they are distributed to you. They are a return of your investment in your IRA. Only the part of the distribution that represents nondeductible contributions and rolled over after-tax amounts (your cost basis) is tax free. If nondeductible contributions have been made or after-tax amounts have been rolled over to your IRA, distributions consist partly of nondeductible contributions (basis) and partly of deductible contributions, earnings, and gains (if there are any). Until all of your basis has been distributed, each distribution is partly nontaxable and partly taxable.

# Note:

Form 8606. You must complete Form 8606, and attach it to your return, if you receive a distribution from a traditional IRA and have ever made nondeductible contributions or rolled over after-tax amounts to any of your traditional IRAs. Using the form, you will figure the nontaxable distributions for 2025, and your total IRA basis for 2025 and earlier years. See the illustrated Forms 8606 in this chapter. Note: If you are required to file Form 8606, but you aren't required to file an income tax return, you must still file Form 8606. Complete Form 8606, sign it, and send it to the IRS at the time and place you would otherwise file an income tax return.

# Figuring the Nontaxable and Taxable Amounts

If your traditional IRA includes nondeductible contributions and you received a distribution from it in 2025, you must use Form 8606 to figure how much of your 2025 IRA distribution is tax free. Note: When figuring the nontaxable and taxable amounts of distributions made prior to death in the year the IRA account owner dies, the value of all traditional (including SEP and SIMPLE) IRAs should be figured as of the date of death instead of December 31. Contribution and distribution in the same year. If you received a distribution in 2025 from a traditional IRA and you also made contributions to a traditional IRA for 2025 that may not be fully deductible because of the income limits, you can use Worksheet 1-1 to figure how much of your 2025 IRA distribution is tax free and how much is taxable. Then, you can figure the amount of nondeductible contributions to report on Form 8606. Follow the instructions under Reporting your nontaxable distribution on Form 8606 next to figure your remaining basis after the distribution. Reporting your nontaxable distribution on Form 8606. To report your nontaxable distribution and to figure the remaining basis in your traditional IRA after distributions, you must complete Worksheet 1-1 before completing Form 8606. Then, follow these steps to complete Form 8606. Use Worksheet 1-2 in chapter 1 of Pub. 590-A, or the IRA Deduction Worksheet in the Form 1040 instructions to figure your deductible contributions to traditional IRAs to report on Schedule 1 (Form 1040), line 20. After you complete Worksheet 1-2 in chapter 1 of Pub. 590-A or the IRA Deduction Worksheet in the Form 1040 instructions, enter your nondeductible contributions to traditional IRAs on line 1 of Form 8606. Complete lines 2 through 5 of Form 8606. If line 5 of Form 8606 is less than line 8 of Worksheet 1-1, complete lines 6 through 15c of Form 8606 and stop here. If line 5 of Form 8606 is equal to or greater than line 8 of Worksheet 1-1, follow instructions 6 and 7 next. Don't complete lines 6 through 12 of Form 8606. Enter the amount from line 8 of Worksheet 1-1 on lines 13 and 17 of Form 8606. Complete line 14 of Form 8606. Enter the amount from line 9 of Worksheet 1-1 (or, if you entered an amount on line 11, the amount from that line) on line 15a of Form 8606. Example. Rose Green has made the following contributions to her traditional IRAs. Year Deductible Nondeductible 2018 2,000 -0- 2019 2,000 -0- 2020 2,000 -0- 2021 1,000 -0- 2022 1,000 -0- 2023 1,000 -0- 2024 700 300 Totals $9,700 $300 Rose needs to complete Worksheet 1-1 to determine if her IRA deduction for 2025 will be reduced or eliminated. In 2025, she makes a $2,000 contribution that may be partly nondeductible. She also receives a distribution of $5,000 for conversion to a Roth IRA. She completed the conversion before December 31, 2025, and didn't recharacterize any contributions. At the end of 2025, the fair market values of her accounts, including earnings, total $20,000. She didn't receive any tax-free distributions in earlier years. The amount she includes in income for 2025 is figured on Worksheet 1-1. The illustrated Form 8606 for Rose shows the information required when you need to use Worksheet 1-1 to figure your nontaxable distribution. Assume that the $500 entered on Form 8606, line 1, is the amount Rose figured using instructions 1 and 2 given earlier under Reporting your nontaxable distribution on Form 8606. Form 8606, page 1 - Rose Green - Nondeductible IRAs 2025 Form 8606, page 1 — Nondeductible IRAs 2025 Form 8606, page 1 — Nondeductible IRAs 2025 Summary: This is an example of Form 8606 (2025) with items included as described in the text. Additionally, these line items are completed: "Name. If married, file a separate form for each spouse required to file Form 8606. See instructions." field contains Rose Green "Your social security number" field contains 001-00-0000 Under"Part I: Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, SEP, and SIMPLE IRAs": "1. Enter your nondeductible contributions to traditional IRAs for 2025 including those made for 2025 from January 1, 2026 through April 15, 2026" field contains 500 "2. Enter your total basis in traditional IRAs See instructions" field contains 300 "3. Add lines 1 and 2" field contains 800 "4. Enter those contributions included on line 1 that were made from January 1, 2026, through April 15, 2026" field contains 0 "5. Subtract line 4 from line 3" field contains 800 "13. Add lines 11 and 12. This is the nontaxable portion of all your distributions" field contains 460 Footnote: From Worksheet 1-1 in Pub. 590-B. "14. Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years" field contains 340 "15c. Subtract line 12 from line 7. If more than zero, also include this amount on Form 1040, 1040-SR, or 1040-NR, line 4b" field contains 0 Please click here for the text description of the image. Form 8606, page 2 - Nondeductible IRAs 2025 Form 8606, page 2— Nondeductible IRAs 2025 Form 8606, page 2— Nondeductible IRAs 2025 Summary: This is an example of Form 8606 (2025) with items included as described in the text. Additionally, these line items are completed: Under"Part II: 2025 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs": "16. If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you converted from traditional, SEP, or SIMPLE IRAs to Roth IRAs in 2025. " field contains 5,000 "17. If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount on line 16 (see instructions)" field contains 460 "18. Taxable amount. Subtract line 17 from line 16. Also include this amount on Form 1040, 1040-SR, or 1040-NR, line 4b" field contains 4,540 Footnote: From Worksheet 1–1 in Pub. 590-B. Please click here for the text description of the image.

# Worksheet 1-1. Figuring the Taxable Part of Your IRA Distribution

Use only if you made contributions to a traditional IRA for 2025 that may not be fully deductible and have to figure the taxable part of your 2025 distributions to determine your modified AGI. See Limit if Covered by Employer Plan in chapter 1 of Pub. 590-A. Form 8606 and the related instructions will be needed when using this worksheet. Note. When used in this worksheet, the term "outstanding rollover" refers to an amount distributed from a traditional IRA as part of a rollover that, as of December 31, 2025, hadn't yet been reinvested in another traditional IRA, but was still eligible to be rolled over tax free. 1. Enter the basis in your traditional IRAs as of December 31, 2024 1. _____ 2. Enter the total of all contributions made to your traditional IRAs during 2025 and all contributions made during 2026 that were for 2025, whether or not deductible. Don't include rollover contributions properly rolled over into IRAs. Also, don't include certain returned contributions described in the instructions for line 7 of Form 8606 2. 3. Add lines 1 and 2 3. _____ 4. Enter the value of all your traditional IRAs as of December 31, 2025 (include any outstanding rollovers from traditional IRAs to other traditional IRAs). Subtract any repayments of qualified disaster distributions 4. 5. Enter the total distributions from traditional IRAs (including amounts converted to Roth IRAs that will be shown on line 16 of Form 8606) received in 2025. Also, include repayments of qualified disaster distributions, qualified charitable distributions (QCDs), and a one-time distribution to fund a health savings account (HSA). (Don't include outstanding rollovers included on line 4 or any rollovers between traditional IRAs completed by December 31, 2025. Also, don't include certain returned contributions described in the instructions for line 7 of Form 8606.) 5. _____ 6. Add lines 4 and 5 6. _____ 7. Divide line 3 by line 6. Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 7. _____ 8. Nontaxable portion of the distribution. Multiply line 5 by line 7. Enter the result here and on lines 13 and 17 of Form 8606 8. _____ 9. Taxable portion of the distribution (before adjustment for conversions). Subtract line 8 from line 5. Enter the result here, and if there are no amounts converted to Roth IRAs, stop here and enter the result on line 15a of Form 8606 9. _____ 10. Enter the amount included on line 9 that is allocable to amounts converted to Roth IRAs by December 31, 2025. (See Note at the end of this worksheet.) Enter here and on line 18 of Form 8606 10. _____ 11. Taxable portion of the distribution (after adjustments for conversions). Subtract line 10 from line 9. Enter the result here and on line 15a of Form 8606 11. _____ Note. If the amount on line 5 of this worksheet includes an amount converted to a Roth IRA by December 31, 2025, you must determine the percentage of the distribution allocable to the conversion. To figure the percentage, divide the amount converted (from line 16 of Form 8606) by the total distributions shown on line 5. To figure the amounts to include on line 10 of this worksheet and on line 18 of Form 8606, multiply line 9 of the worksheet by the percentage you figured.

# Worksheet 1-1. Figuring the Taxable Part of Your IRA Distribution—Illustrated

Use only if you made contributions to a traditional IRA for 2025 that may not be fully deductible and have to figure the taxable part of your 2025 distributions to determine your modified AGI. See Limit if Covered by Employer Plan in chapter 1 of Pub. 590-A. Form 8606 and the related instructions will be needed when using this worksheet. Note. When used in this worksheet, the term "outstanding rollover" refers to an amount distributed from a traditional IRA as part of a rollover that, as of December 31, 2025 hadn't yet been reinvested in another traditional IRA, but was still eligible to be rolled over tax free. 1. Enter the basis in your traditional IRAs as of December 31, 2024 1. 300 2. Enter the total of all contributions made to your traditional IRAs during 2025 and all contributions made during 2026 that were for 2025, whether or not deductible. Don't include rollover contributions properly rolled over into IRAs. Also, don't include certain returned contributions described in the instructions for line 7 of Form 8606 2. 2,000 3. Add lines 1 and 2 3. 2,300 4. Enter the value of all your traditional IRAs as of December 31, 2025 (include any outstanding rollovers from traditional IRAs to other traditional IRAs). Subtract any repayments of qualified disaster distributions 4. 20,000 5. Enter the total distributions from traditional IRAs (including amounts converted to Roth IRAs that will be shown on line 16 of Form 8606) received in 2025. Also, include repayments of qualified disaster distributions, qualified charitable distributions (QCDs), and a one-time distribution to fund a health savings account (HSA). (Don't include outstanding rollovers included on line 4 or any rollovers between traditional IRAs completed by December 31, 2025. Also, don't include certain returned contributions described in the instructions for line 7 of Form 8606.) 5. 5,000 6. Add lines 4 and 5 6. 25,000 7. Divide line 3 by line 6. Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 7. 0.092 8. Nontaxable portion of the distribution. Multiply line 5 by line 7. Enter the result here and on lines 13 and 17 of Form 8606 8. 460 9. Taxable portion of the distribution (before adjustment for conversions). Subtract line 8 from line 5. Enter the result here, and if there are no amounts converted to Roth IRAs, stop here and enter the result on line 15a of Form 8606 9. 4,540 10. Enter the amount included on line 9 that is allocable to amounts converted to Roth IRAs by December 31, 2025. (See Note at the end of this worksheet.) Enter here and on line 18 of Form 8606 10. 4,540 11. Taxable portion of the distribution (after adjustments for conversions). Subtract line 10 from line 9. Enter the result here and on line 15a of Form 8606 11. -0- Note. If the amount on line 5 of this worksheet includes an amount converted to a Roth IRA by December 31, 2025, you must determine the percentage of the distribution allocable to the conversion. To figure the percentage, divide the amount converted (from line 16 of Form 8606) by the total distributions shown on line 5. To figure the amounts to include on line 10 of this worksheet and on line 18 of Form 8606, multiply line 9 of the worksheet by the percentage you figured.

# Other Special IRA Distribution Situations

Two other special IRA distribution situations are discussed next. Distribution of an annuity contract from your IRA account. You can tell the trustee or custodian of your traditional IRA account to use the amount in the account to buy an annuity contract for you. You aren't taxed when you receive the annuity contract (unless the annuity contract is being converted to an annuity held by a Roth IRA). You are taxed when you start receiving payments under that annuity contract. Tax treatment. If only deductible contributions were made to your traditional IRA since it was opened (this includes all your traditional IRAs, if you have more than one), the annuity payments are fully taxable. If any of your traditional IRAs include both deductible and nondeductible contributions, the annuity payments are taxed as explained earlier under Distributions Fully or Partly Taxable. Cashing in retirement bonds. When you cash in retirement bonds, you are taxed on the entire amount you receive. If you reach age 70½ and you have not yet cashed in your retirement bonds, you should include the entire value of the bonds in your income in the year in which you turn 70½. The value of the bonds is the amount you would have received if you had cashed them in at the end of that year. When you later cash in the bonds, you won't be taxed again.

# Reporting and Withholding Requirements for Taxable Amounts

If you receive a distribution from your traditional IRA, you will receive Form 1099-R, or a similar statement. IRA distributions are shown in boxes 1 and 2a of Form 1099-R. A number or letter code in box 7 tells you what type of distribution you received from your IRA. Number codes. Some of the number codes are explained below. All of the codes are explained in the instructions for recipients on Form 1099-R. 1—Early distribution, no known exception (in most cases, under age 59½). 2—Early distribution, exception applies (under age 59½). 3—Disability. 4—Death. 5—Prohibited transaction. 7—Normal distribution. 8—Excess contributions plus earnings/ excess deferrals (and/or earnings) taxable in 2025. Caution: If code 1, 5, or 8 appears on your Form 1099-R, you are probably subject to an additional tax. If code 1 appears, see Early Distributions, later. If code 5 appears, see Prohibited Transactions, later. If code 8 appears, see Excess Contributions in chapter 1 of Pub. 590-A. Letter codes. Some of the letter codes are explained below. All of the codes are explained in the instructions for recipients on Form 1099-R. B—Designated Roth account distribution. G—Direct rollover of a distribution to a qualified plan, a section 403(b) plan, a governmental section 457(b) plan, or an IRA. H—Direct rollover of a designated Roth account distribution to a Roth IRA or Roth SIMPLE IRA. J—Early distribution from a Roth IRA or Roth SIMPLE IRA, no known exception (in most cases, under age 59½). N—Recharacterized IRA contribution made for 2025 and recharacterized in 2025. P—Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 2024 or a previous year. Q—Qualified distribution from a Roth IRA or Roth SIMPLE IRA. R—Recharacterized IRA contribution made for 2024 and recharacterized in 2025. S—Early distribution from a SIMPLE IRA in the first 2 years, no known exception (under age 59½). T—Roth IRA or Roth SIMPLE IRA distribution, exception applies. Y—Qualified charitable distribution (QCD) claimed by taxpayer under section 408(d)(8). If the distribution shown on Form 1099-R is from your IRA, SEP IRA, or SIMPLE IRA, the small box in box 7 (labeled IRA/SEP/SIMPLE) should be marked with an "X." Caution: If code J, P, or S appears on your Form 1099-R, you are probably subject to an additional tax. If code J appears, see Early Distributions, later. If code P appears, see Excess Contributions in chapter 1 of Pub. 590-A. If code S appears, see Distributions (Withdrawals) in chapter 3 of Pub. 560. Withholding. Federal income tax is withheld from distributions from traditional IRAs unless you choose not to have tax withheld. If you are receiving periodic payments (payments made in installments at regular intervals over a period of more than 1 year) use Form W-4P to have tax withheld from your IRA. The amount of tax withheld from an annuity or a similar periodic payment is based on your marital status and any adjustments you claim on your Form W-4P. Complete Form W-4R to have taxes withheld from your nonperiodic payments or eligible rollover distribution from your IRA. Generally, tax will be withheld at a 10% rate on nonperiodic payments. IRA distributions delivered outside the United States. In general, if you are a U.S. citizen or resident alien and your home address is outside the United States or its territories, you can't choose exemption from withholding on distributions from your traditional IRA. To choose exemption from withholding, you must certify to the payer under penalties of perjury that you aren't a U.S. citizen, a resident alien of the United States, or a tax-avoidance expatriate. Even if this election is made, the payer must withhold tax at the rates prescribed for nonresident aliens. More information. For more information on withholding on pensions and annuities, see Pensions and Annuities in chapter 1 of Pub. 505. For more information on withholding on nonresident aliens and foreign entities, see Pensions, Annuities, and Alimony under Withholding on Specific Income in Pub. 515. Reporting taxable distributions on your return. Report fully taxable distributions, including early distributions, on Form 1040, 1040-SR, or 1040-NR, line 4b (no entry is required on line 4a). If only part of the distribution is taxable, enter the total amount on Form 1040, 1040-SR, or 1040-NR, line 4a, and enter the taxable part on Form 1040, 1040-SR, or 1040-NR, line 4b. Estate tax. Generally, the value of an annuity or other payment receivable by any beneficiary of a decedent's traditional IRA that represents the part of the purchase price contributed by the decedent (or by their former employer(s)) must be included in the decedent's gross estate. For more information, see the instructions for Schedule I (Form 706).

# What Acts Result in Penalties or Additional Taxes?

The tax advantages of using traditional IRAs for retirement savings can be offset by additional taxes and penalties if you don't follow the rules. There are additions to the regular tax for using your IRA funds in prohibited transactions. There are also additional taxes for the following activities. Investing in collectibles. Having unrelated business income. Taking early distributions. Allowing excess amounts to accumulate (failing to take required distributions). Making excess contributions. There are penalties for overstating the amount of nondeductible contributions and for failure to file Form 8606, if required. This chapter discusses those acts (relating to distributions) that you should avoid and the additional taxes and other costs, including loss of IRA status, that apply if you don't avoid those acts.

# Prohibited Transactions

Generally, a prohibited transaction is any improper use of your IRA account or annuity by you, your beneficiary, or any disqualified person. Disqualified persons include your fiduciary and members of your family (spouse, ancestor, lineal descendant, and any spouse of a lineal descendant). The following are some examples of prohibited transactions with a traditional IRA. Borrowing money from it. Selling property to it. Using it as security for a loan. Buying property for personal use (present or future) with IRA funds. Caution: If your IRA invested in nonpublicly traded assets or assets that you directly control, the risk of engaging in a prohibited transaction in connection with your IRA may be increased. Fiduciary. For these purposes, a fiduciary includes anyone who does any of the following. Exercises any discretionary authority or discretionary control in managing your IRA or exercises any authority or control in managing or disposing of its assets. Provides investment advice for a fee or other compensation, or has any authority or responsibility to do so. Has any discretionary authority or discretionary responsibility in administering your IRA. Effect on an IRA account. Generally, if you or your beneficiary engages in a prohibited transaction in connection with your IRA account at any time during the year, the account stops being an IRA as of the first day of that year. However, if you own more than one IRA, each IRA is treated as a separate account, and loss of IRA status only affects the IRA that participated in the prohibited transaction. Effect on you or your beneficiary. If your account stops being an IRA because you or your beneficiary engaged in a prohibited transaction, the account is treated as distributing all its assets to you at their fair market values on the first day of the year. If the total of those values is more than your basis in the IRA, you will have a taxable gain that is includible in your income. For information on figuring your gain and reporting it in income, see Are Distributions Taxable, earlier. The distribution may be subject to additional taxes. Borrowing on an annuity contract. If you borrow money against your IRA annuity contract, you must include in your gross income the fair market value of the annuity contract as of the first day of your tax year. You may have to pay the 10% additional tax on early distributions, discussed later. Pledging an account as security. If you use a part of your IRA account as security for a loan, that part is treated as a distribution and is included in your gross income. You may have to pay the 10% additional tax on early distributions, discussed later. Trust account set up by an employer or an employee association. Your account or annuity doesn't lose its IRA treatment if your employer or the employee association with whom you have your IRA engages in a prohibited transaction. Owner participation. If you participate in the prohibited transaction with your employer or the association, your IRA is no longer treated as an IRA. Taxes on prohibited transactions. If someone other than the owner or beneficiary of an IRA engages in a prohibited transaction, that person may be liable for certain taxes. In general, there is a 15% tax on the amount of the prohibited transaction and a 100% additional tax if the transaction isn't corrected. Loss of IRA status. If the IRA ceases to be an IRA because of a prohibited transaction by you or your beneficiary, neither you nor your beneficiary is liable for the taxes described above. However, you or your beneficiary may have to pay other taxes, as discussed under Effect on you or your beneficiary, earlier.

# Exempt Transactions

The Department of Labor has authority to grant administrative exemptions from the prohibited transaction provisions of ERISA and the Code for a class of transactions or for individual transactions. In order to grant an administrative exemption, the Department must make the following three determinations. The exemption must be administratively feasible. In the interest of the plan and its participants and beneficiaries. Protective of the rights of plan participants and beneficiaries. For additional information on prohibited transaction exemptions, see the Exemptions page on the Department of Labor website. For information on filing and the processing of prohibited transaction exemption applications, see Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications.

# Transactions Not Prohibited

The following two types of transactions aren't prohibited transactions if they meet the requirements that follow. Payments of cash, property, or other consideration by the IRA custodian of your IRA to you (or members of your family). Your receipt of services at reduced or no cost from the bank where your IRA is established or maintained. Payments of cash, property, or other consideration. Even if an IRA custodian makes payments to you or your family, there is no prohibited transaction if all three of the following requirements are met. The payments are for establishing an IRA or for making additional contributions to it. The IRA is established solely to benefit you, your spouse, and your or your spouse's beneficiaries. During the year, the total fair market value of the payments you receive isn't more than: $10 for IRA deposits of less than $5,000, or $20 for IRA deposits of $5,000 or more. If the consideration is group-term life insurance, requirements (1) and (3) don't apply if no more than $5,000 of the face value of the insurance is based on a dollar-for-dollar basis on the assets in your IRA. Services received at reduced or no cost. Even if an IRA custodian provides services at reduced or no cost, there is no prohibited transaction if all of the following requirements are met. The IRA qualifying you to receive the services is established and maintained for the benefit of you, your spouse, and your or your spouse's beneficiaries. The bank itself can legally offer the services. The services are provided in the ordinary course of business by the bank (or a bank affiliate) to customers who qualify for but don't maintain an IRA (or a Keogh plan). The determination, for an IRA, of who qualifies for these services is based on an IRA (or a Keogh plan) deposit balance equal to the lowest qualifying balance for any other type of account. The rate of return on an IRA investment that qualifies isn't less than the return on an identical investment that could have been made at the same time at the same branch of the bank by a customer who isn't eligible for (or doesn't receive) these services.

# Investment in Collectibles

If your IRA invests in collectibles, the amount invested is considered distributed to you in the year invested. You may have to pay the 10% additional tax on early distributions, discussed later. Any amounts that were considered to be distributed when the investment in the collectible was made, and which were included in your income at that time, aren't included in your income when the collectible is actually distributed from your IRA. Collectibles. These include: Artworks, Rugs, Antiques, Metals, Gems, Stamps, Coins, Alcoholic beverages, and Certain other tangible personal property. Exception. Your IRA can invest in one, one-half, one-quarter, or one-tenth ounce U.S. gold coins, or one-ounce silver coins minted by the Treasury Department. It can also invest in certain platinum coins and certain gold, silver, palladium, and platinum bullion. Caution: The coins must be in the possession of the custodian or trustee of the IRA. If the owner or the beneficiary of the IRA takes possession of the coins, the coins will be treated as distributed.

# Unrelated Business Income

An IRA is subject to tax on unrelated business income if it carries on an unrelated trade or business. An unrelated trade or business means any trade or business regularly carried on by the IRA or by a partnership of which it is a member, and not substantially related to the IRA's exempt purpose or function. If the IRA has $1,000 or more of unrelated trade or business gross income, the IRA must file a Form 990-T, Exempt Organization Business Income Tax Return. An IRA trustee is permitted to file Form 990-T on behalf of the IRA. In the case of an IRA that operates on a calendar year, the Form 990-T must be filed by April 15 following the close of the calendar year. In the case of an IRA that operates on a fiscal year, the Form 990-T must be filed by the 15th day of the 4th month following the close of the fiscal year. See Pub. 598 for more information.

# Early Distributions

You must include early distributions of taxable amounts from your traditional IRA in your gross income. Early distributions are also subject to a 10% additional tax, as discussed later. Early distributions defined. Early distributions are generally amounts distributed from your traditional IRA account or annuity before you are age 59½, or amounts you receive when you cash in retirement bonds before you are age 59½. Tip: If you were affected by a qualified disaster, see chapter 3.

# Age 59½ Rule

Generally, if you are under age 59½, you must pay a 10% additional tax on the distribution of any assets (money or other property) from your traditional IRA. Distributions before you are age 59½ are called "early distributions." The 10% additional tax applies to the part of the distribution that you have to include in gross income. It is in addition to any regular income tax on that amount. A number of exceptions to this rule are discussed later under Exceptions. Also see Contributions Returned Before Due Date of Return in chapter 1 of Pub. 590-A. After age 59½ and before age 73. After you reach age 59½, you can receive distributions without having to pay the 10% additional tax. Even though you can receive distributions after you reach age 59½, distributions aren't required until you reach age 73. See When Must You Withdraw Assets? (Required Minimum Distributions), earlier.

# Exceptions

There are several exceptions to the age 59½ rule. Even if you receive a distribution before you are age 59½, you may not have to pay the 10% additional tax if you are in one of the following situations. You have unreimbursed medical expenses that are more than 7.5% of your AGI. The distribution is for the cost of your medical insurance due to a period of unemployment. You are totally and permanently disabled. You have been certified as having a terminal illness. You are the beneficiary of a deceased IRA owner. You are receiving distributions in the form of a series of substantially equal periodic payments. The distribution is for your qualified higher education expenses. You use the distributions to buy, build, or rebuild a first home. The distribution is due to an IRS levy of the IRA. The distribution is a qualified reservist distribution. The distribution is a qualified birth or adoption distribution. The distribution is a qualified disaster recovery distribution. The distribution is a corrective distribution. The distribution is to a domestic abuse victim. The distribution is for certain emergency personal expenses. Most of these exceptions are explained below. Note: Distributions that are timely and properly rolled over, as discussed in chapter 1 of Pub. 590-A, aren't subject to either regular income tax or the 10% additional tax. Certain withdrawals of excess contributions after the due date of your return are also tax free and therefore not subject to the 10% additional tax. (See Excess Contributions Withdrawn After Due Date of Return in chapter 1 of Pub. 590-A.) This also applies to transfers incident to divorce, as discussed under Can You Move Retirement Plan Assets? in chapter 1 of Pub. 590-A. Receivership distributions. Early distributions (with or without your consent) from savings institutions placed in receivership are subject to this tax unless one of the above exceptions applies. This is true even if the distribution is from a receiver that is a state agency. Adjusted gross income (AGI). This is the amount on Form 1040, 1040-SR, or 1040-NR, line 11a. Medical insurance. Even if you are under age 59½, you may not have to pay the 10% additional tax on distributions during the year that aren't more than the amount you paid during the year for medical insurance for yourself, your spouse, and your dependents. You won't have to pay the tax on these amounts if all of the following conditions apply. You lost your job. You received unemployment compensation paid under any federal or state law for 12 consecutive weeks because you lost your job. You receive the distributions during either the year you received the unemployment compensation or the following year. You receive the distributions no later than 60 days after you have been reemployed. Disabled. If you become disabled before you reach age 59½, any distributions from your traditional IRA because of your disability aren't subject to the 10% additional tax. You are considered disabled if you can furnish proof that you can't do any substantial gainful activity because of your physical or mental condition. A physician must determine that your condition can be expected to result in death or to be of long, continued, and indefinite duration. Beneficiary. If you die before reaching age 59½, the assets in your traditional IRA can be distributed to your beneficiary or to your estate without either having to pay the 10% additional tax. However, if you inherit a traditional IRA from your deceased spouse and elect to treat it as your own (as discussed under What if You Inherit an IRA, earlier), any distribution you later receive before you reach age 59½ may be subject to the 10% additional tax. Terminally ill individual distributions. You may be able to take a distribution from an IRA before reaching age 59½ and not have to pay the 10% additional tax on early distributions if you receive the distribution on or after the date you have received a certification by a physician that you are terminally ill. Terminally ill. You are considered terminally ill if you are certified by a physician as having an illness or physical condition which can reasonably be expected to result in death in 84 months or less after the date of the certification. Certification of terminal illness. A certification of terminal illness must include the following: A statement that the individual's illness or physical condition can be reasonably expected to result in death in 84 months or less after the date of certification. A narrative description of the evidence that was used to support the statement of illness or physical condition. It must include the name and contact information of the physician making the statement. The statement must include the date the physician examined the individual or reviewed the evidence provided by the individual, and the date that the physician signed the certification. The statement must include the signature of the physician making the statement, and an attestation from the physician that, by signing the form, the physician confirms that the physician composed the narrative description based on the physician's examination of the individual or the physician's review of the evidence provided by the individual. However, it is not sufficient evidence for an IRA owner who is a physician to certify the physician's own terminal illness. Certain corrective distributions not subject to 10% early distribution tax. Beginning with distributions made on December 29, 2022, and after, the 10% additional tax on early distributions will not apply to a corrective IRA distribution, which consists of an excess contribution (a contribution greater than the IRA contribution limit) and any earnings allocable to the excess contribution, as long as the corrective distribution is made on or before the due date (including extensions) of the income tax return. Substantially equal periodic payments. You can receive distributions from your traditional IRA before age 59½ if they are part of a series of substantially equal payments over your life (or your life expectancy), or over the lives (or the joint life expectancies) of you and your beneficiary, without having to pay the 10% additional tax. The IRS has provided three general methods of computing the annual distribution amounts for meeting the requirements for a series of substantially equal periodic payments: Notice 2022-6 explains the three methods and identifies tables to be used for 2023 and after. (See Notice 2022-6 at IRS.gov/irb/2022-05_IRB#NOT-2022-06). The three methods are generally referred to as the required minimum distribution method (RMD method), the fixed amortization method, and the fixed annuitization method. The latter two methods may require professional assistance. Caution: The RMD method, when used for this purpose, results in the exact amount required to be distributed each year, not the minimum amount. Tip: Distributions received as periodic payments on or after December 29, 2022, will not fail to be treated as substantially equal merely because they are received as an annuity. Note: For a series of substantially equal periodic payments established in 2022, you may apply the guidance either in Notice 2022-6 at IRS.gov/irb/2022-05_IRB#NOT-2022-06, or in Revenue Ruling 2002-62 which is on page 710 of Internal Revenue Bulletin 2002-42 at https://www.irs.gov/pub/irs-irbs/irb02-42.pdf. Recapture tax for changes in distribution method under equal payment exception. You may have to pay a recapture tax if you modify (for reasons other than your death or disability) the annual amount distributed to be different from the annual amount determined under the distribution method that you initially established under the substantially equal periodic payment exception, and if the modification occurs before the date limitation explained in Modification date below. The recapture tax is imposed in the tax year in which the modification occurs. The amount of tax is the amount of the 10% additional tax that would have been imposed in prior years had the exception not applied in those prior years, plus interest for the deferral periods. Modification date. The recapture tax applies if you modify the series of payments (other than because of death or disability) before the later of these two dates: The 5th anniversary of the date of the first distribution of the series; or The date you reach age 59½. However, the following two situations are not treated as a modification of the series for purposes of the recapture tax: (a) if your account is completely depleted of all assets; or (b) if you make a one-time change to the RMD method from one of the other methods. In the event of a modification that triggers the recapture tax, the tax does not apply to any amounts distributed after you reach age 59½. Report the recapture tax (including the interest on the deferral periods) on line 4 of Form 5329. Attach an explanation to the form. Don't write the explanation next to the line or enter any amount for the recapture on line 1 or 3 of the form. One-time switch. If you are receiving a series of substantially equal periodic payments, you can make a one-time switch to the required minimum distribution method at any time without incurring the recapture tax. Once a change is made, you must follow the required minimum distribution method in all subsequent years. Transfers and rollovers of assets. Certain transfers and rollovers of assets from qualified plans or annuity contracts using the substantially equal periodic payment method are not considered a modification of the distribution method if certain requirements are met. Transfers of assets of certain qualified plans. For this purpose, a qualified retirement plan is: A qualified employee plan (including a qualified cash or deferred arrangement (CODA) under Internal Revenue Code section 401(k)), A qualified employee annuity plan, or A tax-sheltered annuity plan (403(b) plan). Transferor and transferee plans. A qualified plan distributing its assets using the substantially equal periodic payment method can roll over or transfer some or all its assets to another qualified plan. In this situation the plan transferring the assets is the transferor and the plan receiving the assets is the transferee. When a transfer or rollover of assets is not considered a modification of the substantially equal payment method. If a qualified plan is distributing its assets using the substantially equal periodic payment method transfers or rolls over some or all its assets to another qualified plan, the distributions from the transferee plan (or a combination of the transferee and transferor plan (if all its assets were not transferred)) is not considered a modification of the substantially equal periodic payment method if the following requirements are met: The transferor plan distributed or is distributing its assets using the substantially equal periodic payment method, Distributions from the transferee and transferor plan (if applicable) would, in combination, continue to satisfy the requirements of the substantially equal periodic payment method, and The distributions from a combination of the transferee and transferor plan (if applicable) continue to satisfy the requirements of the substantially equal periodic payment method as if they had been made only from the transferor plan. Higher education expenses. Even if you are under age 59½, if you paid expenses for higher education during the year, part (or all) of any distribution may not be subject to the 10% additional tax. The part not subject to the tax is generally the amount that isn't more than the qualified higher education expenses (defined next) for the year for education furnished at an eligible educational institution (defined below). The education must be for you, your spouse, or the children or grandchildren of you or your spouse. When determining the amount of the distribution that isn't subject to the 10% additional tax, include qualified higher education expenses paid with any of the following funds. Payment for services, such as wages. A loan. A gift. An inheritance given to either the student or the individual making the withdrawal. A withdrawal from personal savings (including savings from a qualified tuition program). Don't include expenses paid with any of the following funds. Tax-free distributions from a Coverdell education savings account. Tax-free part of scholarships and fellowships. Pell grants. Employer-provided educational assistance. Veterans' educational assistance. Any other tax-free payment (other than a gift or inheritance) received as educational assistance. Qualified higher education expenses. Qualified education expenses, eligible for the exception to the 10% additional tax for early distributions from IRAs, are tuition, fees, books, supplies, and equipment (including computer equipment and related services) required for the enrollment or attendance at an eligible educational institution, including those expenses incurred in connection with a recognized postsecondary credential program. They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance at an eligible educational institution. Additional qualified education expenses in connection with elementary and secondary tuition. Qualified higher education expenses include the following expenses in connection with the enrollment or attendance at an elementary or secondary public, private, or religious school: Tuition. Curriculum and curricular materials. Books or other instructional materials. Online education materials. Tuition for tutoring or educational classes outside of the home, including at a tutoring facility, but only if the tutor or instructor meets certain requirements. (See Requirements for tutors later.) Fees for a nationally standardized norm-referenced achievement test, an advanced placement examination, or any examinations related to college or university admission. Fees for dual enrollment in an institution of higher education. Educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider, including occupational, behavioral, physical, and speech-language therapies. Requirements for tutors. Tutors or teachers tutoring or providing educational classes outside of the home must not be related to the student and meet the following requirements. They must be licensed as a teacher in any state, or They must have taught at an eligible educational institution, or They must be a subject matter expert in the relevant subject. Eligible educational institution. This is any college, university, vocational school, or other postsecondary educational institution eligible to participate in the student aid programs administered by the U.S. Department of Education. It includes virtually all accredited, public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. The educational institution should be able to tell you if it is an eligible educational institution. For more information, see chapter 8 of Pub. 970. Qualified acquisition costs. Qualified acquisition costs include the following items. Costs of buying, building, or rebuilding a home. Any usual or reasonable settlement, financing, or other closing costs. First-time homebuyer. Generally, you are a first-time homebuyer if you had no present interest in a main home during the 2-year period ending on the date of acquisition of the home which the distribution is being used to buy, build, or rebuild. If you are married, your spouse must also meet this no-ownership requirement. Date of acquisition. The date of acquisition is the date that: You enter into a binding contract to buy the main home for which the distribution is being used, or The building or rebuilding of the main home for which the distribution is being used begins. Tip: If you received a distribution to buy, build, or rebuild a first home and the purchase or construction was canceled or delayed, you could generally contribute the amount of the distribution to an IRA within 120 days of the distribution and not pay income tax or the 10% additional tax on early distributions. This contribution is treated as a rollover contribution to the IRA. Qualified reservist distributions. A qualified reservist distribution isn't subject to the 10% additional tax on early distributions. Definition. A distribution you receive is a qualified reservist distribution if the following requirements are met. You were ordered or called to active duty after September 11, 2001. You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component. The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Reserve component. The term "reserve component" means the: Army National Guard of the United States, Army Reserve, Navy Reserve, Marine Corps Reserve, Air National Guard of the United States, Air Force Reserve, Coast Guard Reserve, or Reserve Corps of the Public Health Service. Qualified birth or adoption distribution. A qualified birth or adoption distribution is any distribution from an applicable eligible retirement plan if made during the 1-year period beginning on the date on which your child was born or the date on which the legal adoption of your child was finalized. A qualified birth or adoption distribution must not exceed $5,000 per taxpayer. In addition, an eligible adoptee is any individual (other than the child of the taxpayer's spouse) who has not reached age 18 or is physically or mentally incapable of self-support. Amount may be repaid. If you receive a qualified birth or adoption distribution, you can make one or more contributions to an eligible retirement plan during the 3-year period beginning on the day after the date the distribution was received. You make this repayment if you are a beneficiary of that plan, the plan accepts rollover contributions, and the total of those contributions does not exceed the amount of the qualified birth or adoption distribution. Any contribution made to the eligible retirement plan as a repayment of a qualified birth or adoption distribution may be eligible for tax-free rollover treatment. In the case of a qualified birth or adoption distribution made on or before December 29, 2022, you can make one or more contributions after the distribution but before January 1, 2026. Domestic abuse victim distributions. An eligible distribution to a domestic abuse victim is a distribution to a domestic abuse victim from an applicable eligible retirement plan and made to that individual during the 1-year period beginning on any date on which the individual is a victim of domestic abuse by a spouse or domestic partner. See Notice 2024-55, available at IRS.gov/irb/2024-28_IRB#NOT-2024-55, for more information. Distribution limits. An eligible distribution to a domestic abuse victim must not exceed the lesser of $10,300 for 2025 or 50% of the present value of the IRA. Emergency personal expense distributions. An emergency personal expense distribution is a distribution from an applicable eligible retirement plan for the purposes of meeting the unforeseeable or immediate financial needs relating to necessary personal or family emergency expenses. See Notice 2024-55, available at IRS.gov/irb/2024-28_IRB#NOT-2024-55, for more information. Distribution limits. You are limited to taking one emergency personal expense distribution per calendar year and the amount that may be treated as an emergency personal expense distribution must not exceed the lesser of $1,000 or your total interest in the IRA minus $1,000. You are also limited in taking emergency personal expense distributions in subsequent years as you may not take this type of distribution in the following 3 calendar years unless: The previous distribution is repaid, or The total amounts contributed to the IRA after the previous distribution is at least equal to the amount of the distribution which has not been repaid. Repayment of certain early distributions. Contributions made to the eligible retirement plan as a repayment of one of the early distributions listed below may be eligible for tax-free rollover treatment: Emergency personal expense distributions, Domestic abuse victim distributions, and Terminally ill individual distributions. You can make one or more contributions to an eligible retirement plan, including an IRA, during the 3-year period beginning on the day after the date the distribution was received. You must be a beneficiary of the plan and the total amount you repay can't exceed the amount of the emergency personal expense, domestic abuse victim, or terminally ill individual distributions you received.

# Caution:

Unreimbursed medical expenses. Even if you are under age 59½, there are certain distribution amounts on which you don't have to pay the 10% additional tax. If you have unreimbursed medical expenses (that would qualify for a medical deduction) in excess of 7.5% of your adjusted gross income, defined next, you don't have to pay the 10% additional tax on distributions from your IRA up to the amount by which those qualifying medical expenses exceed 7.5% of your adjusted gross income. Caution: You can only take into account unreimbursed medical expenses that you would be able to include in figuring a deduction for medical expenses on Schedule A (Form 1040). You don't have to itemize your deductions to take advantage of this exception to the 10% additional tax.

# Tip:

First home. Even if you are under age 59½, you don't have to pay the 10% additional tax on up to $10,000 of distributions you receive to buy, build, or rebuild a first home. To qualify for treatment as a first-time homebuyer distribution, the distribution must meet all the following requirements. It must be used to pay qualified acquisition costs (defined next) before the close of the 120th day after the day you received it. It must be used to pay qualified acquisition costs for the main home of a first-time homebuyer (defined below) who is any of the following. Yourself. Your spouse. Your or your spouse's child. Your or your spouse's grandchild. Your or your spouse's parent or other ancestor. When added to all your prior qualified first-time homebuyer distributions, if any, total qualifying distributions can't be more than $10,000. Tip: If both you and your spouse are first-time homebuyers (defined later), each of you can receive distributions up to $10,000 for a first home without having to pay the 10% additional tax.

# Additional 10% Tax

The additional tax on early distributions is 10% of the amount of the early distribution that you must include in your gross income. This tax is in addition to any regular income tax resulting from including the distribution in income. The tax on early distributions doesn't apply to the part of a distribution that represents a return of your nondeductible contributions (basis). Use Form 5329 to figure the tax. See the discussion of Form 5329, later, under Reporting Additional Taxes for information on filing the form. Example. Tom Jones, who is 35 years old, receives a $3,000 distribution from his traditional IRA account. Tom doesn't meet any of the exceptions to the 10% additional tax, so the $3,000 is an early distribution. Tom never made any nondeductible contributions to his IRA. He must include the $3,000 in his gross income for the year of the distribution and pay income tax on it. Tom must also pay an additional tax of $300 (10% (0.10) × $3,000). He files Form 5329. See the filled-in Form 5329, later. Caution: Early distributions of funds from a SIMPLE retirement account made within 2 years of beginning participation in the SIMPLE are subject to a 25%, rather than a 10%, early distributions tax.

# Early Distribution Repayments

Certain early distributions are excepted from the 10% additional tax and may be repaid to an eligible retirement plan, which includes an IRA. These distributions are known as "early distributions whose repayments are treated as rollovers." Early distributions whose repayments are treated as rollovers. This phrase describes the following distributions: Qualified birth or adoption distributions. Terminally ill individual distributions. Domestic abuse victim distributions. Emergency personal expense distributions. Qualified disaster recovery distributions. Repaying the distribution. When you make a repayment of certain early distributions affects how you report the distribution and repayment. Generally, if you make the distribution and a repayment in the same tax year, you can report the amount of the distribution, the amount of the repayment of the distribution, and if the amount of the repayment is less than the amount of the distribution, figure and report the taxable portion of the distribution on Form 1040, line 4b. However, if you make a repayment in a year following the year you make the distribution, you will need to amend the return for the tax year during which you made the distribution. You will lower your income for that year by reflecting the amount of the repayment. Amend your return by using Form 1040-X, Amended U.S. Individual Income Tax Return. Figuring the taxable amount. When you make a repayment in a year other than the distribution year, you must figure the amount you must reduce your taxable income in the year of the distribution. If you are repaying less than the full distribution, you must figure the part of the distribution that was taxable when distributed. This will be the amount you lower your income on your amended return. The tax-free/taxable ratio. The tax-free/taxable ratio is the fraction arrived at by dividing the IRA's basis by the value of the IRA at the end of the year. This ratio is used to determine how much of the distribution you are repaying was taxable when distributed. This will be the amount you reduce your income on your amended return. Tax-free/taxable ratio = IRA Basis Value of the IRA at the end of the year

# Early Distribution Repayments Worksheet

1. Total distribution amount 1. 2. Current year repayment amount 2. 3. Amount repaid in prior years 3. 4. Total repayments. Add lines 2 and 3 4. 5. Distribution amount not repaid. Subtract line 4 from line 1 5. 6. Basis in the IRA 6. 7. Value of the IRA at the end of the year 7. 8. Divide line 6 by line 7. Enter the result as a decimal (rounded to at least three places). This is your tax-free/taxable ratio 8. 9. Multiply line 2 by line 8 9. 10. Subtract line 9 from line 2. Reduce your AGI by this amount (in addition to any other changes you make) on your amended return 10.

# Amending Your Return

When you repay an early distribution, you lower the income that was taxable in the year of the distribution. You correct your taxable income for the year of the distribution by filing an amended return (Form 1040-X). Completing your amended return. Enter in column A, on line 1 of your Form 1040-X, the amount of your AGI on your original return or the most recent amended return, if applicable. In column B, enter the amount you're decreasing your income and enter the correct amount in Column C. In Part II, on page 2, describe the change you're making, for example, "I am lowering my adjusted gross income to reflect the repayment of an early distribution from an IRA." Describe any other changes you are making in addition to the repayment of the early distribution and adjust the amounts on line 1 accordingly. For more information about amending your return, see the instructions for Form 1040-X.

# Excess Accumulations (Insufficient Distributions)

You can't keep amounts in your traditional IRA (including SEP and SIMPLE IRAs) indefinitely. Generally, you must begin receiving distributions by April 1 of the year following the year in which you reach age 73. The required minimum distribution for any year after the year in which you reach age 73 must be made by December 31 of that later year. See Your required beginning date for more information. Tax on excess accumulations. If distributions are less than the required minimum distribution for the year, discussed earlier under When Must You Withdraw Assets? (Required Minimum Distributions), you may have to pay a 25% excise tax for that year on the amount not distributed as required. Reduced additional tax rate for excess accumulations. You may be subject to a reduced additional tax rate of 10% of the amount not distributed, if, during the correction window, you take a distribution of the amount on which the tax is due (the excess accumulation) and submit a tax return reflecting this additional tax. The "correction window" ends on the earliest of the following dates: The date of mailing the deficiency notice with respect to the imposition of this tax, The date the tax is assessed, or The last day of the second taxable year that begins after the end of the taxable year in which the additional tax is imposed. Reporting the tax. Use Form 5329 to report the tax on excess accumulations. See the discussion of Form 5329, later, under Reporting Additional Taxes for more information on filing the form. Request to waive the tax. If the excess accumulation is due to reasonable error, and you have taken, or are taking, steps to remedy the insufficient distribution, you can request that the tax be waived. If you believe you qualify for this relief, attach a statement of explanation and complete Form 5329 as instructed under Waiver of tax for reasonable cause in the Instructions for Form 5329. Exemption from tax. If you are unable to take required distributions because you have a traditional IRA invested in a contract issued by an insurance company that is in state insurer delinquency proceedings, the 25% excise tax doesn't apply if the conditions and requirements of Revenue Procedure 92-10 are satisfied. Those conditions and requirements are summarized below. Revenue Procedure 92-10 is in Cumulative Bulletin 1992-1. You can read the revenue procedure at most IRS offices, at many public libraries, and online at IRS.gov. Conditions. To qualify for exemption from the tax, the assets in your traditional IRA must include an affected investment. Also, the amount of your required distribution must be determined as discussed earlier under When Must You Withdraw Assets? (Required Minimum Distributions). Affected investment defined. Affected investment means an annuity contract or a guaranteed investment contract (with an insurance company) for which payments under the terms of the contract have been reduced or suspended because of state insurer delinquency proceedings against the contracting insurance company. Requirements. If your traditional IRA (or IRAs) includes assets other than your affected investment, all traditional IRA assets, including the available portion of your affected investment, must be used to satisfy as much as possible of your IRA distribution requirement. If the affected investment is the only asset in your IRA, as much of the required distribution as possible must come from the available portion, if any, of your affected investment. Available portion. The available portion of your affected investment is the amount of payments remaining after they have been reduced or suspended because of state insurer delinquency proceedings. Make up of shortfall in distribution. If the payments to you under the contract increase because all or part of the reduction or suspension is canceled, you must make up the amount of any shortfall in a prior distribution because of the proceedings. You make up (reduce or eliminate) the shortfall with the increased payments you receive. You must make up the shortfall by December 31 of the calendar year following the year that you receive increased payments.

# Reporting Additional Taxes

Generally, you must use Form 5329 to report the tax on excess contributions, early distributions, and excess accumulations. Filing a tax return. If you must file an individual income tax return, complete Form 5329 and attach it to your Form 1040, 1040-SR, or 1040-NR. Enter the total additional taxes due on Schedule 2 (Form 1040), line 8. Not filing a tax return. If you don't have to file a return, but do have to pay one of the additional taxes mentioned earlier, file the completed Form 5329 with the IRS at the time and place you would have filed Form 1040, 1040-SR, or 1040-NR. Be sure to include your address on page 1 and your signature and date on page 3. For payment options see the Instructions for Form 1040 or the Instructions for Form 1040-NR, or go to IRS.gov/Payments to see all your payment options. Form 5329 not required. You don't have to use Form 5329 if any of the following situations exist. Distribution code 1 (early distribution) is correctly shown in box 7 of Form 1099-R. If you don't owe any other additional tax on a distribution, multiply the taxable part of the early distribution by 10% and enter the result on Schedule 2 (Form 1040), line 8. If you don't have to file Form 5329, check the box next to the entry space after the text, "if not required, check here." However, if you owe this tax and also owe any other additional tax on a distribution, don't enter this 10% additional tax directly on your Form 1040, 1040-SR, or 1040-NR. You must file Form 5329 to report your additional taxes. If you rolled over part or all of a distribution from a qualified retirement plan or IRA, the part rolled over isn't subject to the tax on early distributions. You have a qualified disaster distribution. Form 5329, page 1 Tom Jones Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 2025 Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 2025 Summary: This is an example of Form 5329 (2025) as pertains to the description in the text. The line items completed are: "Name of individual subject to additional tax. If married filing jointly, see instructions." field contains Tom Jones "Your social security number" field contains 004-00-0000 Under"Part I: Additional Tax on Early Distributions": "1. Early distributions included in income. For Roth IRA. distributions, see instructions" field contains 3,000 "2. Early distributions included on line 1 that aren't subject to the additional tax (see instructions)." field contains 0 "3. Amount subject to additional tax. Subtract line 2 from line 1" field contains 3,000 "4. Additional tax. Enter 10% (0.10) of line 3. Include this amount on Schedule 2 (Form 1040), line 8" field contains 300 Please click here for the text description of the image.

# Reminders

Disaster relief. If you were affected by a qualified disaster, see chapter 3. Designated Roth accounts. Designated Roth accounts are separate accounts under section 401(k), 403(b), or 457(b) plans that accept elective deferrals that are referred to as Roth contributions. These elective deferrals are included in your income, but qualified distributions from these accounts aren't included in your income. Designated Roth accounts aren't IRAs and shouldn't be confused with Roth IRAs. Contributions, up to their respective limits, can be made to Roth IRAs and designated Roth accounts according to your eligibility to participate. A contribution to one doesn't impact your eligibility to contribute to the other. See Pub. 575 for more information on designated Roth accounts.

# Introduction

Regardless of your age, you may be able to establish and make nondeductible contributions to an individual retirement plan called a Roth IRA. Contributions not reported. You don't report Roth IRA contributions on your return.

# What Is a Roth IRA?

A Roth IRA is an individual retirement plan that, except as explained in this chapter, is subject to the rules that apply to a traditional IRA (defined next). It can be either an account or an annuity. Individual retirement accounts and annuities are described in How Can a Traditional IRA Be Opened? in chapter 1 of Pub. 590-A. To be a Roth IRA, the account or annuity must be designated as a Roth IRA when it is opened. A deemed IRA can be a Roth IRA, a Roth SEP IRA, or a Roth SIMPLE IRA. Unlike a traditional IRA, you can't deduct contributions to a Roth IRA. But, if you satisfy the requirements, qualified distributions (discussed later) are tax free and you can leave amounts in your Roth IRA as long as you live. Tip: Beginning in 2023, SEP and SIMPLE IRAs can be designated as Roth IRAs. Traditional IRA. A traditional IRA is any IRA that isn't a Roth IRA or SIMPLE IRA. Traditional IRAs are discussed in chapter 1.

# Are Distributions Taxable?

You don't include in your gross income qualified distributions or distributions that are a return of your regular contributions from your Roth IRA(s). You also don't include distributions from your Roth IRA that you roll over tax free into another Roth IRA. You may have to include part of other distributions in your income. See Ordering Rules for Distributions, later. Basis of distributed property. The basis of property distributed from a Roth IRA is its fair market value on the date of distribution, whether or not the distribution is a qualified distribution. Withdrawals of contributions by due date. If you withdraw contributions (including any net earnings on the contributions) by the due date of your return for the year in which you made the contribution, the contributions are treated as if you never made them. If you have an extension of time to file your return, you can withdraw the contributions and earnings by the extended due date. The withdrawal of contributions is tax free, but you must include the earnings on the contributions in income for the year in which you made the contributions.

# What Are Qualified Distributions?

A qualified distribution is any payment or distribution from your Roth IRA that meets the following requirements. It is made after the 5-year period beginning with the first tax year for which a contribution was made to a Roth IRA set up for your benefit. The payment or distribution is: Made on or after the date you reach age 59½, Made because you are disabled (defined earlier), Made to a beneficiary or to your estate after your death, or One that meets the requirements listed under First home under Exceptions in chapter 1 (up to a $10,000 lifetime limit). Figure 2-1. Is the Distribution from Your Roth IRA a Qualified Distribution? Figure 2-1. Is the Distribution from Your Roth IRA a Qualified Distribution? Figure 2-1. Is the Distribution from Your Roth IRA a Qualified Distribution? Summary: This flowchart is used to determine if distributions from a Roth IRA. are taxable. Start Here This is the starting of the flowchart. Decision (1) Has it been at least 5 years from the beginning of the year for which you first opened and contributed to a Roth IRA? IF Yes Continue To Decision (2) IF No Continue To Process (b) Decision (2) Were you at least 59 1/2 years old at the time of the distribution? IF No Continue To Decision (3) IF Yes Continue To Process (a) Decision (3) Is the distribution being used to buy or rebuild a first home as Explained in First Home under when Can I Withdraw or Use Assets in chapter 1? IF No Continue To Decision (4) IF Yes Continue To Process (a) Decision (4) Is the distribution due to your being disabled (defined under Early Distributions in chapter 1)? IF No Continue To Decision (5) IF Yes Continue To Process (a) Decision (5) Was the distribution made to the owner's beneficiary or estate? IF Yes Continue To Process (a) IF No Continue To Process (b) Process (a) The distribution from the Roth IRA. is a qualified distribution. It isn't subject to tax or penalty. Continue To End Process (b) The distribution from the Roth IRA. isn't a qualified distribution. The portion of the distribution allocable to earnings may be subject to tax and it may be subject to the 10% additional tax. Continue To End End This is the ending of the flowchart. Please click here for the text description of the image. Tip: If you were affected by a qualified disaster, see chapter 3.

# Additional Tax on Early Distributions

If you receive a distribution that isn't a qualified distribution, you may have to pay the 10% additional tax on early distributions as explained in the following paragraphs. Distributions of conversion and certain rollover contributions within 5-year period. If, within the 5-year period starting with the first day of your tax year in which you convert an amount from a traditional IRA or roll over an amount from a qualified retirement plan to a Roth IRA, you take a distribution from a Roth IRA, you may have to pay the 10% additional tax on early distributions. You must generally pay the 10% additional tax on any amount attributable to the part of the amount converted or rolled over (the conversion or rollover contribution) that you had to include in income (recapture amount). A separate 5-year period applies to each conversion and rollover. See Ordering Rules for Distributions, later, to determine the recapture amount, if any. The 5-year period used for determining whether the 10% additional tax on early distributions applies to a distribution from a conversion or rollover contribution, is separately determined for each conversion and rollover, and isn't necessarily the same as the 5-year period used for determining whether a distribution is a qualified distribution. See What Are Qualified Distributions, earlier. For example, if a calendar-year taxpayer makes a conversion contribution on February 25, 2025, and makes a regular contribution for 2024 on the same date, the 5-year period for the conversion begins January 1, 2025, while the 5-year period for the regular contribution begins on January 1, 2024. Unless one of the exceptions listed later applies, you must pay the 10% additional tax on the portion of the distribution attributable to the part of the conversion or rollover contribution that you had to include in income because of the conversion or rollover. You must pay the 10% additional tax in the year of the distribution, even if you had included the conversion or rollover contribution in an earlier year. You must also pay the 10% additional tax on any portion of the distribution attributable to earnings on contributions. Other early distributions. Unless one of the exceptions listed below applies, you must pay the 10% additional tax on the taxable part of any distributions that aren't qualified distributions. Exceptions. You may not have to pay the 10% additional tax in the following situations. You have reached age 59½. You are totally and permanently disabled. You have been certified as having a terminal illness. You are the beneficiary of a deceased IRA owner. You use the distribution to buy, build, or rebuild a first home. The distributions are part of a series of substantially equal payments. You have unreimbursed medical expenses that are more than 7.5% of your AGI (defined earlier) for the year. You are paying medical insurance premiums during a period of unemployment. The distribution is a corrective distribution. The distributions are for your qualified higher education expenses. The distribution is due to an IRS levy of the IRA. The distribution is a qualified reservist distribution. The distribution is a qualified birth or adoption distribution. The distribution is a qualified disaster recovery distribution. The distribution is to a domestic abuse victim. The distribution is for certain emergency personal expenses. Most of these exceptions are discussed earlier in chapter 1 under Early Distributions. Tip: If you were affected by a qualified disaster, see chapter 3.

# Ordering Rules for Distributions

If you receive a distribution from your Roth IRA that isn't a qualified distribution, part of it may be taxable. There is a set order in which contributions (including conversion contributions and rollover contributions from qualified retirement plans) and earnings are considered to be distributed from your Roth IRA. For these purposes, disregard the withdrawal of excess contributions and the earnings on them (discussed under What if You Contribute Too Much? in chapter 2 of Pub. 590-A). Order the distributions as follows. Regular contributions. Conversion and rollover contributions, on a first-in, first-out basis (generally, total conversions and rollovers from the earliest year first). See Aggregation (grouping and adding) rules, later. Take these conversion and rollover contributions into account as follows. Taxable portion (the amount required to be included in gross income because of the conversion or rollover) first. Nontaxable portion. Earnings on contributions. Disregard rollover contributions from other Roth IRAs for this purpose. Aggregation (grouping and adding) rules. Determine the taxable amounts distributed (withdrawn) by grouping and adding together distributions and contributions as follows. Add together all distributions from all your Roth IRAs during the year. Add together all regular contributions made for the year (including contributions made after the close of the year, but before the due date of your return). Add this total to the total undistributed regular contributions made in prior years. Add together all conversion and rollover contributions made during the year. For purposes of the ordering rules, in the case of any conversion or rollover in which the conversion or rollover distribution is made in 2025 and the conversion or rollover contribution is made in 2026, treat the conversion or rollover contribution as contributed before any other conversion or rollover contributions made in 2026. Add any recharacterized contributions that end up in a Roth IRA to the appropriate contribution group for the year that the original contribution would have been taken into account if it had been made directly to the Roth IRA. Disregard any recharacterized contribution that ends up in an IRA other than a Roth IRA for the purpose of grouping (aggregating) both contributions and distributions. Also, disregard any amount withdrawn to correct an excess contribution (including the earnings withdrawn) for this purpose. Example. On October 15, 2021, Amelia converted all $80,000 in her traditional IRA to her Roth IRA. Her Forms 8606 from prior years show that $20,000 of the amount converted is her basis. Amelia included $60,000 ($80,000 − $20,000) in her gross income. On February 23, 2025, Amelia made a regular contribution of $5,000 to a Roth IRA. On November 8, 2025, at age 60, Amelia took a $7,000 distribution from her Roth IRA. The first $5,000 of the distribution is a return of Amelia's regular contribution and isn't includible in her income. The next $2,000 of the distribution isn't includible in income because it was included previously. Figuring your recapture amount. If you had an early distribution from your Roth IRAs in 2025, you must allocate the early distribution by using the Recapture Amount—Allocation Chart located in Appendix C. Amount to include on Form 5329, line 1. Include on line 1 of your 2025 Form 5329 the following four amounts from the Recapture Amount—Allocation Chart that you filled out. The amount you allocated to line 20 of your 2025 Form 8606. The amount(s) allocated to your 2015 through 2025 Forms 8606, line 18. The amount(s) allocated to your 2020 through 2025 Forms 1040, 1040-SR or 1040-NR, line 5b; 2019 Form 1040 or 1040-SR, line 4d; 2018 Form 1040, line 4b; your 2016 and 2017 Forms 1040, line 16b; Forms 1040A, line 12b; or 2015 through 2019 Forms 1040-NR, line 17b. The amount from your 2025 Form 8606, line 25c. Also, include any amount you allocated to line 20 of your 2025 Form 8606 on your 2025 Form 5329, line 2, and enter exception number 09. Example. Ishmael opened a Roth IRA in 2000 at age 32. He made the following transactions into his Roth IRA. In 2005, he converted $10,000 from his traditional IRA into his Roth IRA. He filled out a 2005 Form 8606 and attached it to his 2005 Form 1040. He entered $0 on line 17 of Form 8606 because he took a deduction for all the contributions to the traditional IRA; therefore, he has no basis. He entered $10,000 on line 18 of Form 8606. He also entered zero on Form 1040, line 15a, and $10,000 on line 15b. In 2016, he rolled over the balance of his qualified retirement plan, $20,000, into a Roth IRA when he changed jobs. He used a 2016 Form 1040 to file his taxes. He entered $20,000 on line 16a of Form 1040 because that was the amount reported in box 1 of his 2016 Form 1099-R. Box 5 of his 2016 Form 1099-R reported $0 because he didn't make any after-tax contributions to the qualified retirement plan. He entered $20,000 on line 16b of Form 1040 because that is the taxable amount that was rolled over in 2016. The total balance in his Roth IRA as of January 1, 2025, was $105,000 ($50,000 in contributions from 2000 through 2024 + $10,000 from the 2005 conversion + $20,000 from the 2016 rollover + $25,000 from earnings). He hasn't taken any early distribution from his Roth IRA before 2025. In 2025, he made a contribution of $5,500 to his Roth IRA. In August 2025 he took a $85,500 early distribution from his Roth IRA to use as a down payment on the purchase of his first home. See his filled out Illustrated Recapture Amount Allocation Chart to see how he allocated the amounts from the above transactions. Based on his allocation, he would enter $20,000 on his 2025 Form 5329, line 1 (see Amount to include on Form 5329, line 1, earlier). He should also report $10,000 on his 2025 Form 5329, line 2, and enter exception 09 because that amount isn't subject to the 10% additional tax on early distributions.

# Illustrated Recapture Amount—Allocation Chart

Enter the amount from your 2025 Form 8606, line 19 $85,500 Before you begin: You will need your prior year Form(s) 8606 and income tax return(s) if you entered an amount on any line(s) as indicated below. You will now allocate the amount you entered above (2025 Form 8606, line 19) in the order shown, to the amounts on the lines listed below (to the extent a prior year distribution wasn't allocable to the amount). The maximum amount you can enter on each line below is the amount entered on the referenced lines of the form for that year. Note. Once you have allocated the full amount from your 2025 Form 8606, line 19, STOP. See Ishmael's Example above. Tax Year Your Form 2025 Form 8606, line 20 $10,000 Form 8606, line 22 $55,500 2005 Form 8606, line 18 $10,000 Form 8606, line 17 $-0- 2016 Form 8606, line 18; and Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* $20,000 Form 8606, line 17; and Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a** $20,000 2025 Form 8606, line 25c _____ * Only include those amounts rolled over to a Roth IRA. ** Only include any contributions (usually box 5 of Form 1099-R) that were taxable to you when made and rolled over to a Roth IRA.

# How Do You Figure the Taxable Part?

To figure the taxable part of a distribution that isn't a qualified distribution, complete Form 8606, Part III.

# Must You Withdraw or Use Assets?

You aren't required to take distributions from your Roth IRA at any age. The minimum distribution rules that apply to traditional IRAs don't apply to Roth IRAs while the owner is alive. However, after the death of a Roth IRA owner, certain minimum distribution rules that apply to traditional IRAs also apply to Roth IRAs, as explained later under Distributions After Owner's Death. Minimum distributions. You can't use your Roth IRA to satisfy minimum distribution requirements for your traditional IRA. Nor can you use distributions from traditional IRAs for required distributions from Roth IRAs. See Distributions to beneficiaries, later.

# Distributions After Owner's Death

If a Roth IRA owner dies, the minimum distribution rules that apply to traditional IRAs apply to Roth IRAs as though the Roth IRA owner died before their required beginning date. See When Can You Withdraw or Use Assets? in chapter 1. Distributions to beneficiaries. Generally, the entire interest in the Roth IRA must be distributed by the end of the 5th or 10th calendar year, as applicable, after the year of the owner's death unless the interest is payable to an eligible designated beneficiary over the life or life expectancy of the eligible designated beneficiary. See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. If paid as an annuity, the entire interest must be payable over a period not greater than the designated beneficiary's life expectancy and distributions must begin before the end of the calendar year following the year of death. Distributions from another Roth IRA can't be substituted for these distributions unless the other Roth IRA was inherited from the same decedent. If the sole beneficiary is the spouse, they can either delay distributions until the decedent would have reached age 73 or treat the Roth IRA as their own. Combining with other Roth IRAs. A beneficiary can combine an inherited Roth IRA with another Roth IRA maintained by the beneficiary only if the beneficiary either: Inherited the other Roth IRA from the same decedent, or Was the spouse of the decedent and the sole beneficiary of the Roth IRA and elects to treat it as their own IRA. Distributions that aren't qualified distributions. If a distribution to a beneficiary isn't a qualified distribution, it is generally includible in the beneficiary's gross income in the same manner as it would have been included in the owner's income had it been distributed to the IRA owner when they were alive. If the owner of a Roth IRA dies before the end of: The 5-year period beginning with the first tax year for which a contribution was made to a Roth IRA set up for the owner's benefit, or The 5-year period starting with the year of a conversion contribution from a traditional IRA or a rollover from a qualified retirement plan to a Roth IRA, then each type of contribution is divided among multiple beneficiaries according to the pro-rata share of each. See Ordering Rules for Distributions, earlier. Example. When Ms. Hibbard died in 2025, her Roth IRA contained regular contributions of $4,000, a conversion contribution of $10,000 that was made in 2021, and earnings of $2,000. No distributions had been made from her IRA. She had no basis in the conversion contribution in 2021. When she established this Roth IRA (her first) in 2021, she named each of her four children as equal beneficiaries. Each child will receive one-fourth of each type of contribution and one-fourth of the earnings. An immediate distribution of $4,000 to each child will be treated as $1,000 from regular contributions, $2,500 from conversion contributions, and $500 from earnings. In this case, because the distributions are made before the end of the applicable 5-year period for a qualified distribution, each beneficiary includes $500 in income for 2025. The 10% additional tax on early distributions doesn't apply because the distribution was made to the beneficiaries as a result of the death of the IRA owner. Caution: If distributions from an inherited Roth IRA are less than the required minimum distribution for the year, discussed in chapter 1 under When Must You Withdraw Assets? (Required Minimum Distributions), you may have to pay a 25% excise tax for that year on the amount not distributed as required. For the tax on excess accumulations (insufficient distributions), see Excess Accumulations (Insufficient Distributions) under What Acts Result in Penalties or Additional Taxes? in chapter 1. If this applies to you, substitute "Roth IRA" for "traditional IRA" in that discussion.

# Introduction

Special rules apply to tax-favored withdrawals, income inclusion, and repayments for individuals who suffered economic losses as a result of certain major disasters. See Qualified Disaster Recovery Distributions, later, for more information. The principles set forth in Notice 2005-92, 2005-51 I.R.B. 1165, available at IRS.gov/IRB/2020-28_IRB (which provides guidance on the tax-favored treatment of distributions for victims of Hurricane Katrina), generally also apply to these rules. If you received a qualified disaster recovery distribution, it is taxable, but isn't subject to the 10% additional tax on early distributions. (Use Form 8915-F to figure the taxable portion of the distribution.) However, the distribution is included in income ratably over 3 years unless you elect to report the entire amount in the year of distribution. For example, if you received an $18,000 qualified disaster recovery distribution in 2021, you can include $6,000 in your income in 2021, 2022, and 2023. However, you can elect to include the entire distribution in your income in the year it was received. Also, you can repay the distribution and not be taxed on the distribution. See Repayment of Qualified Disaster Recovery Distributions, later. If you received a distribution from an eligible retirement plan to purchase or construct a main home but didn't purchase or construct a main home because of a major disaster, you may be able to repay the distribution and not pay income tax or the 10% additional tax on early distributions. See Recontribution of Qualified Disaster Recovery Distributions for the Purchase or Construction of a Main Home, later. Use Form 8915-F to report qualified disaster recovery distributions and repayments. Also report repayments of qualified disaster recovery distributions for home purchases and construction that were canceled because of qualified disasters on Form 8915-F.

# Qualified Disaster Recovery Distributions

Qualified disaster recovery distributions. A qualified disaster recovery distribution is a qualified disaster distribution that meets certain criteria as described in the SECURE 2.0 Act of 2022. It is a distribution made from an eligible retirement plan to an individual whose main home was in a qualified disaster area during the period described in Qualified disaster recovery distribution, later. This individual must have sustained an economic loss because of the disaster. Main home (principal place of abode). Generally, your main home is the home where you live most of the time. A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, won't change your main home. Qualified disaster. A qualified disaster means any major disaster declared by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act after December 27, 2020. Qualified disaster area. A qualified disaster area means any area with respect to which the major disaster was declared under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. Incident period. The incident period for any qualified disaster is the period specified by the Federal Emergency Management Agency (FEMA) as the period during which the disaster occurred. Qualified disaster recovery distribution. A qualified disaster recovery distribution is any distribution: Made on or after the first day of the incident period of a qualified disaster and before the date that is 180 days after the applicable date with respect to such disaster; and Made to an individual whose principal place of abode at any time during the incident period of such qualified disaster is located in the qualified disaster area; and That individual has sustained an economic loss by reason of such qualified disaster. Applicable date. The term applicable date means the latest of: December 29, 2022; The first date of the incident period for the qualified disaster; or The declaration date of the qualified disaster. Distribution limit for qualified disaster recovery distributions. The total of your qualified disaster recovery distributions from all plans is limited to $22,000 per disaster. If you take distributions from more than one type of plan, such as a 401(k) plan and an IRA, and the total amount of your distribution exceeds $22,000, you may allocate the $22,000 limit among the plans by any reasonable method you choose. Example. In 2021, you received a distribution of $16,000 related to a disaster. In 2022, you receive a distribution of $10,000 for the same disaster. Separately, each distribution meets the requirements for a qualified disaster recovery distribution. If you decide to treat the entire $16,000 received in 2021 as a qualified disaster distribution, only $6,000 of the 2022 distribution can be treated as a qualified disaster recovery distribution for the same disaster. Economic loss. Qualified disaster recovery distributions are permitted without regard to your need or the actual amount of your economic loss. Examples of an economic loss include, but aren't limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Eligible retirement plan. An eligible retirement plan can be any of the following. A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). The federal Thrift Savings Plan. A qualified annuity plan. A tax-sheltered annuity contract. A governmental section 457 deferred compensation plan. A traditional, SEP, SIMPLE, or Roth IRA (including Roth SEP and SIMPLE IRAs).

# Taxation of Qualified Disaster Recovery Distributions

Qualified disaster recovery distributions are included in income in equal amounts over 3 years. However, if you elect, you can include the entire distribution in your income in the year it was received. Qualified disaster recovery distributions aren't subject to the 10% additional tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Also, if you are receiving substantially equal periodic payments from a qualified retirement plan, the receipt of a qualified disaster recovery distribution from that plan won't be treated as a change in those substantially equal payments merely because of that distribution. However, any distributions you received in excess of the $22,000 qualified disaster recovery distribution limit may be subject to the 10% additional tax on early distributions.

# Repayment of Qualified Disaster Recovery Distributions

If you choose, you can generally repay any portion of a qualified disaster recovery distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Also, you can repay a qualified disaster distribution made on account of a hardship from a retirement plan. However, see Exceptions, later, for qualified disaster distributions (or qualified disaster recovery distributions) you cannot repay. You have 3 years from the day after the date you received the qualified disaster recovery distribution to make a repayment. The amount of your repayment can't be more than the amount of the original distribution. Amounts that are repaid are treated as trustee-to-trustee transfers and are not included in income. Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a rollover. For more information on how to report distributions and repayments, see the Instructions for Form 8915-F. Exceptions. You cannot repay the following types of distributions. Qualified disaster recovery distributions received as a beneficiary (other than as a surviving spouse). Required minimum distributions. Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. Repayment of distributions if reporting under the 1-year election. If you elect to include all of your qualified disaster recovery distributions received in a year in income for that year and then repay any portion of the distribution during the allowable 3-year period, the amount repaid will reduce the amount included in income for the year of distribution. If the repayment is made after the due date (including extensions) for your return for the year of distribution, you will need to file, with an amended return, a revised Form 8915-F. See Amending Your Return, later. Example. Maria received a $19,000 qualified disaster recovery distribution on February 15, 2025. After receiving a reimbursement from her insurance company for a casualty loss, Maria repays $19,000 of the qualified disaster recovery distribution on September 10, 2025. She reports the distribution and repayment on Form 8915-F, which she files with her timely filed 2025 tax return. As a result, no portion of the distribution is included in income on her return. Repayment of distributions if reporting under the 3-year method. If you are reporting the distribution in income over the 3-year period and you repay any portion of the distribution to an eligible retirement plan before filing your tax return, the repayment will reduce the portion of the distribution that is included in income for the year. If you repay a portion after the due date (including extensions) for filing your return, the repayment will reduce the portion of the distribution that is included in income on your next year's return, unless you are eligible to amend your applicable prior year return or returns. (This would be a return for a year beginning the year of the distribution and included in the 3-year period.) Tip: If, during a year in the 3-year period, you repay more than is otherwise includible in income for that year, the excess may be carried forward or back to reduce the amount included in income for the year. Example. John received an $18,000 qualified disaster recovery distribution on November 15, 2025. He doesn't elect to include the entire distribution in his 2025 income but elects to include $6,000 on each of his 2025, 2026, and 2027 tax returns. On November 10, 2026, John repays $9,000. He makes no other repayments during the allowable 3-year period. John may report the distribution and repayment in either of the following two ways. Report $0 in income on his 2026 return and carry the $3,000 excess repayment ($9,000 – $6,000) forward to 2027 and reduce the amount reported in that year to $3,000. Report $0 in income on his 2026 return, report $6,000 on his 2027 return, and file an amended return for 2025 to reduce the amount previously included in income to $3,000 ($6,000 – $3,000). Reporting repayments. See Form 8915-F if you received a qualified distribution that you repaid, in whole or in part, before June 18, 2020 (June 25, 2021, for qualified 2020 distributions). Also, use Form 8915-F for qualified disaster recovery distributions that you receive as a result of qualified disasters occurring after January 25, 2021.

# Recontribution of Qualified Disaster Recovery Distributions for the Purchase or Construction of a Main Home

If you received a qualified disaster recovery distribution to purchase or construct a main home in certain major disaster areas, you can recontribute all or any part of that distribution to an eligible retirement plan. Applicable recontribution period. You can make this recontribution (or recontributions) on or after the first day of the incident period of a qualified disaster under the SECURE 2.0 Act of 2022 and ending on the date that is 180 days after the applicable date for that disaster. Qualified home purchase distribution. To be a qualified distribution for the purpose of a home purchase or construction, the distribution must meet all of the following requirements. The distribution is a hardship distribution from a 401(k) plan or a tax-sheltered annuity plan (403(b) plan), or a qualified first-time homebuyer distribution from an IRA. The distribution was received during the period beginning on the date which is 180 days before the first day of the incident period of the qualified disaster and ending on the date which is 30 days after the last day of such incident period. The distribution was to be used to purchase or construct a main home in the disaster area and the home was not purchased or constructed because of the disaster. Any amount that is recontributed during the applicable recontribution period, is treated as a trustee-to-trustee transfer and is not included in income. Also, for purposes of the one-rollover-per-year limitation for IRAs, a recontribution to an IRA is not considered a rollover. A qualified disaster recovery distribution not recontributed during the applicable recontribution period may be taxable for the year distributed and subject to the 10% additional tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. See Form 8915-F if you received a qualified distribution that you recontributed, in whole or in part, before the applicable recontribution period.

# Additional Disaster Relief Issues

# Amending Your Return

If, after filing your original return, you make a repayment, the repayment may reduce the amount of your qualified disaster distributions that were previously included in income. Depending on when a repayment is made, you may need to refigure your taxable income and file an amended tax return. If you make a repayment by the due date of your original return (including extensions), include the repayment on your amended return. If you make a repayment after the due date of your original return (including extensions), include it on your amended return only if either of the following applies. You elected to include all of your qualified disaster recovery distributions in income in the year of the distribution (not over 3 years) on your original return. The amount of the repayment exceeds the portion of the qualified disaster recovery distributions that are includible in income for 2025 and you choose to carry the excess back to your 2024 or 2023 tax return. Example. You received a qualified disaster recovery distribution in the amount of $18,000 on October 16, 2023. You choose to spread the $18,000 over 3 years ($6,000 in income for 2023, 2024, and 2025). On November 19, 2025, you make a repayment of $9,000. For 2025, none of the qualified disaster distribution is includible in income. The excess repayment of $3,000 can be carried back to 2024 or 2023, as applicable. File Form 1040-X to amend a return you have already filed. Generally, Form 1040-X must be filed within 3 years after the date the original return was filed, or within 2 years after the date the tax was paid, whichever is later.

# Mandatory 60-Day Postponement

Certain taxpayers affected by a federally declared disaster that is declared after December 20, 2019, may be eligible for a mandatory 60-day postponement for certain tax deadlines such as filing or paying income, excise, and employment taxes; and making contributions to a traditional IRA or Roth IRA. The period beginning on the earliest incident date specified in the disaster declaration and ending on the date that is 60 days after either the earliest incident date or the date of the declaration, whichever is later, is the period during which the deadlines are postponed. For information about disaster relief available in your area, including postponements, go to IRS News Around the Nation.

# How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away. Tax reform. Tax reform legislation impacting federal taxes, credits, and deductions was enacted in P.L. 119-21, commonly known as the One Big Beautiful Bill Act, on July 4, 2025. Go to IRS.gov/OBBB for more information and updates on how this legislation affects your taxes. Preparing and filing your tax return. After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return. Free options for tax preparation. Your options for preparing and filing your return online or in your local community, if you qualify, include the following. Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options. VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation. TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation. MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource (MilitaryOneSource.mil/MilTax). Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income. Using online tools to help prepare your return. Go to IRS.gov/Tools for the following. The Earned Income Tax Credit Assistant (IRS.gov/EITCAssistant) determines if you're eligible for the earned income credit (EITC). The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number (EIN) at no cost. The Tax Withholding Estimator (IRS.gov/W4App) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due. The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040). . Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law.. IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions. IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics. IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions. You may also be able to access tax information in your e-filing software. . Need someone to prepare your tax return? There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don't have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is: Primarily responsible for the overall substantive accuracy of your return, Required to sign the return, and Required to include their preparer tax identification number (PTIN). .Although the tax preparer always signs the return, you're ultimately responsible for providing all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.. Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement; and Form W-2c, Corrected Wage and Tax Statement. Business tax account. If you are a sole proprietor, a partnership, an S corporation, a C corporation, or a single-member limited liability company (LLC), you can view your tax information on record with the IRS and do more with a business tax account. Go to IRS.gov/BusinessAccount for more information. IRS social media. Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don't post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site. The following IRS YouTube channels provide short, informative videos on various tax-related topics in English and ASL. Youtube.com/irsvideos. Youtube.com/irsvideosASL. Over-the-Phone Interpreter (OPI) Service. The IRS offers the OPI Service to taxpayers needing language interpretation. The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. This service is available in Spanish, Mandarin, Cantonese, Korean, Vietnamese, Russian, and Haitian Creole. Accessibility Helpline available for taxpayers with disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille-ready, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp. Alternative media preference. Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats. Standard Print. Large Print. Braille. Audio (MP3). Plain Text File (TXT). Braille-Ready File (BRF). Disasters. Go to IRS.gov/DisasterRelief to review the available disaster tax relief. Getting tax forms and publications. Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or you can go to IRS.gov/OrderForms to place an order. Mobile-friendly forms. You'll need an IRS Online Account (OLA) to complete mobile-friendly forms that require signatures. You'll have the option to submit your form(s) online or download a copy for mailing. You'll need scans of your documents to support your submission. Go to IRS.gov/MobileFriendlyForms for more information. Getting tax publications and instructions in eBook format. Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks. IRS eBooks have been tested using Apple's iBooks for iPad. Our eBooks haven't been tested on other dedicated eBook readers, and eBook functionality may not operate as intended. Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax account. View the amount you owe and a breakdown by tax year. See payment plan details or apply for a new payment plan. Make a payment or view 5 years of payment history and any pending or scheduled payments. Access your tax records, including key data from your most recent tax return, and transcripts. View digital copies of select notices from the IRS. Approve or reject authorization requests from tax professionals. Get a transcript of your return. With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account. Tax Pro Account. This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS OLA. For more information, go to IRS.gov/TaxProAccount. Using direct deposit. The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don't have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online. Reporting and resolving your tax-related identity theft issues. Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit. The IRS doesn't initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts. Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you're a victim of tax-related identity theft, you can learn what steps you should take. Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN. Ways to check on the status of your refund. Go to IRS.gov/Refunds. Download the official IRS2Go app to your mobile device to check your refund status. Call the automated refund hotline at 800-829-1954. .The IRS can't issue refunds before mid-February for returns that claimed the EITC or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.. What if I can't pay now? Go to IRS.gov/Payments for more information about your options. Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can't pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC. Filing an amended return. Go to IRS.gov/1040X for information and updates. Checking the status of your amended return. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns. .It can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks.. Understanding an IRS notice or letter you've received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter. IRS Document Upload Tool. You may be able to use the Document Upload Tool to respond digitally to eligible IRS notices and letters by securely uploading required documents online through IRS.gov. For more information, go to IRS.gov/DUT. Schedule LEP. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS's commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language. Contacting your local TAC. Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can't be handled online or by phone. All TACs now provide service by appointment, so you'll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TAC to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on "Local Offices." ———————————————————————— Below is a message to you from the Taxpayer Advocate Service, an independent organization established by Congress.

# Note:

Making a tax payment. The IRS recommends paying electronically whenever possible. Options to pay electronically are included in the list below. Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options. IRS Direct Pay: Pay taxes from your bank account. It's free and secure, and no sign-in is required. You can change or cancel within 2 days of scheduled payment. Debit Card, Credit Card, or Digital Wallet: Choose an approved payment processor to pay online or by phone. Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional. Electronic Federal Tax Payment System: This is the best option for businesses. Enrollment is required. Check or Money Order: Mail your payment to the address listed on the notice or instructions. Cash: You may be able to pay your taxes with cash at a participating retail store. Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames. Note: The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick and easy.

# The Taxpayer Advocate Service (TAS) Is Here To Help You

# What Is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS). TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. We work to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. We are Your Voice at the IRS.

# How Can TAS Help Me?

TAS can help you resolve problems that you haven't been able to resolve with the IRS on your own. Always try to resolve your problem with the IRS first, but if you can't, then come to TAS. Our services are free. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for TAS help if your IRS problem is causing financial difficulty, if you've tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn't working as it should. To get help any time with general tax topics, visit www.TaxpayerAdvocate.IRS.gov. The site can help you with common tax issues and situations, such as what to do if you make a mistake on your return or if you get a notice from the IRS. TAS works to resolve large-scale (systemic) problems that affect many taxpayers. You can report systemic issues at www.IRS.gov/SAMS. (Be sure not to include any personal identifiable information.)

# How Do I Contact TAS?

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate's number: Go to www.TaxpayerAdvocate.IRS.gov/Contact-Us, Check your local directory, or Call TAS toll free at 877-777-4778.

# What Are My Rights as a Taxpayer?

The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Go to www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights for more information about the rights, what they mean to you, and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and ensure the IRS is administering the tax law in a fair and equitable way.

# Appendices

To help you complete your tax return, use the following appendices that include worksheets and tables. Appendices A-1, A-2, and A-3—Worksheets for Determining Required Minimum Distributions. Appendix B—Life Expectancy Tables. These tables are included to assist you in computing your required minimum distribution amount if you haven't taken all your assets from all your traditional IRAs before age 70½ , age 72, or age 73, whichever applies. Table I (Single Life Expectancy). Table II (Joint Life and Last Survivor Expectancy). Table III (Uniform Lifetime). Appendix C—Recapture Amount—Allocation Chart. This chart allocates amounts that comprise an early distribution. Appendix D—Qualified Charitable Deduction (QCD) Adjustment Worksheet. This worksheet makes the adjustment needed to figure the current year's allowable qualified charitable deduction. Appendix B. Life Expectancy Tables Table I (Single Life Expectancy) (For Use by Beneficiaries) Age Life Expectancy Age Life Expectancy 0 84.6 30 55.3 1 83.7 31 54.4 2 82.8 32 53.4 3 81.8 33 52.5 4 80.8 34 51.5 5 79.8 35 50.5 6 78.8 36 49.6 7 77.9 37 48.6 8 76.9 38 47.7 9 75.9 39 46.7 10 74.9 40 45.7 11 73.9 41 44.8 12 72.9 42 43.8 13 71.9 43 42.9 14 70.9 44 41.9 15 69.9 45 41.0 16 69.0 46 40.0 17 68.0 47 39.0 18 67.0 48 38.1 19 66.0 49 37.1 20 65.0 50 36.2 21 64.1 51 35.3 22 63.1 52 34.3 23 62.1 53 33.4 24 61.1 54 32.5 25 60.2 55 31.6 26 59.2 56 30.6 27 58.2 57 29.8 28 57.3 58 28.9 29 56.3 59 28.0 Appendix B. (Continued) Table I (Single Life Expectancy) (For Use by Beneficiaries) Age Life Expectancy Age Life Expectancy 60 27.1 91 5.3 61 26.2 92 4.9 62 25.4 93 4.6 63 24.5 94 4.3 64 23.7 95 4.0 65 22.9 96 3.7 66 22.0 97 3.4 67 21.2 98 3.2 68 20.4 99 3.0 69 19.6 100 2.8 70 18.8 101 2.6 71 18.0 102 2.5 72 17.2 103 2.3 73 16.4 104 2.2 74 15.6 105 2.1 75 14.8 106 2.1 76 14.1 107 2.1 77 13.3 108 2.0 78 12.6 109 2.0 79 11.9 110 2.0 80 11.2 111 2.0 81 10.5 112 2.0 82 9.9 113 1.9 83 9.3 114 1.9 84 8.7 115 1.8 85 8.1 116 1.8 86 7.6 117 1.6 87 7.1 118 1.4 88 6.6 119 1.1 89 6.1 120+ 1.0 90 5.7 Appendix B. Life Expectancy Tables (Continued) Table II (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 20 72.0 71.5 71.0 70.6 70.2 69.8 69.5 69.1 68.8 68.5 21 71.5 71.0 70.5 70.0 69.6 69.2 68.8 68.5 68.1 67.8 22 71.0 70.5 70.0 69.5 69.0 68.6 68.2 67.8 67.5 67.1 23 70.6 70.0 69.5 69.0 68.5 68.0 67.6 67.2 66.8 66.5 24 70.2 69.6 69.0 68.5 68.0 67.5 67.1 66.6 66.2 65.8 25 69.8 69.2 68.6 68.0 67.5 67.0 66.5 66.1 65.6 65.2 26 69.5 68.8 68.2 67.6 67.1 66.5 66.0 65.5 65.1 64.6 27 69.1 68.5 67.8 67.2 66.6 66.1 65.5 65.0 64.5 64.1 28 68.8 68.1 67.5 66.8 66.2 65.6 65.1 64.5 64.0 63.5 29 68.5 67.8 67.1 66.5 65.8 65.2 64.6 64.1 63.5 63.0 30 68.3 67.5 66.8 66.2 65.5 64.9 64.2 63.7 63.1 62.6 31 68.0 67.3 66.6 65.8 65.2 64.5 63.9 63.2 62.7 62.1 32 67.8 67.0 66.3 65.6 64.9 64.2 63.5 62.9 62.3 61.7 33 67.6 66.8 66.0 65.3 64.6 63.9 63.2 62.5 61.9 61.3 34 67.4 66.6 65.8 65.1 64.3 63.6 62.9 62.2 61.5 60.9 35 67.2 66.4 65.6 64.8 64.1 63.3 62.6 61.9 61.2 60.5 36 67.1 66.2 65.4 64.6 63.8 63.1 62.3 61.6 60.9 60.2 37 66.9 66.1 65.2 64.4 63.6 62.8 62.1 61.3 60.6 59.9 38 66.8 65.9 65.1 64.2 63.4 62.6 61.9 61.1 60.3 59.6 39 66.6 65.8 64.9 64.1 63.3 62.4 61.6 60.9 60.1 59.4 40 66.5 65.6 64.8 63.9 63.1 62.3 61.5 60.7 59.9 59.1 41 66.4 65.5 64.6 63.8 62.9 62.1 61.3 60.5 59.7 58.9 42 66.3 65.4 64.5 63.6 62.8 61.9 61.1 60.3 59.5 58.7 43 66.2 65.3 64.4 63.5 62.7 61.8 61.0 60.1 59.3 58.5 44 66.1 65.2 64.3 63.4 62.5 61.7 60.8 60.0 59.1 58.3 45 66.0 65.1 64.2 63.3 62.4 61.5 60.7 59.8 59.0 58.1 46 65.9 65.0 64.1 63.2 62.3 61.4 60.6 59.7 58.8 58.0 47 65.9 65.0 64.0 63.1 62.2 61.3 60.5 59.6 58.7 57.9 48 65.8 64.9 64.0 63.0 62.1 61.2 60.3 59.5 58.6 57.7 49 65.7 64.8 63.9 63.0 62.1 61.2 60.3 59.4 58.5 57.6 50 65.7 64.8 63.8 62.9 62.0 61.1 60.2 59.3 58.4 57.5 51 65.6 64.7 63.8 62.8 61.9 61.0 60.1 59.2 58.3 57.4 52 65.6 64.7 63.7 62.8 61.9 60.9 60.0 59.1 58.2 57.3 53 65.5 64.6 63.7 62.7 61.8 60.9 59.9 59.0 58.1 57.2 54 65.5 64.6 63.6 62.7 61.7 60.8 59.9 59.0 58.0 57.1 55 65.5 64.5 63.6 62.6 61.7 60.8 59.8 58.9 58.0 57.1 56 65.4 64.5 63.5 62.6 61.6 60.7 59.8 58.8 57.9 57.0 57 65.4 64.5 63.5 62.5 61.6 60.7 59.7 58.8 57.9 56.9 58 65.4 64.4 63.5 62.5 61.6 60.6 59.7 58.7 57.8 56.9 59 65.4 64.4 63.4 62.5 61.5 60.6 59.6 58.7 57.8 56.8 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 60 65.3 64.4 63.4 62.4 61.5 60.5 59.6 58.7 57.7 56.8 61 65.3 64.3 63.4 62.4 61.5 60.5 59.6 58.6 57.7 56.7 62 65.3 64.3 63.4 62.4 61.4 60.5 59.5 58.6 57.6 56.7 63 65.3 64.3 63.3 62.4 61.4 60.5 59.5 58.6 57.6 56.7 64 65.2 64.3 63.3 62.3 61.4 60.4 59.5 58.5 57.6 56.6 65 65.2 64.3 63.3 62.3 61.4 60.4 59.5 58.5 57.5 56.6 66 65.2 64.2 63.3 62.3 61.3 60.4 59.4 58.5 57.5 56.6 67 65.2 64.2 63.3 62.3 61.3 60.4 59.4 58.5 57.5 56.5 68 65.2 64.2 63.2 62.3 61.3 60.3 59.4 58.4 57.5 56.5 69 65.2 64.2 63.2 62.3 61.3 60.3 59.4 58.4 57.5 56.5 70 65.2 64.2 63.2 62.2 61.3 60.3 59.4 58.4 57.4 56.5 71 65.1 64.2 63.2 62.2 61.3 60.3 59.3 58.4 57.4 56.5 72 65.1 64.2 63.2 62.2 61.3 60.3 59.3 58.4 57.4 56.5 73 65.1 64.2 63.2 62.2 61.2 60.3 59.3 58.4 57.4 56.4 74 65.1 64.1 63.2 62.2 61.2 60.3 59.3 58.3 57.4 56.4 75 65.1 64.1 63.2 62.2 61.2 60.3 59.3 58.3 57.4 56.4 76 65.1 64.1 63.2 62.2 61.2 60.2 59.3 58.3 57.4 56.4 77 65.1 64.1 63.1 62.2 61.2 60.2 59.3 58.3 57.3 56.4 78 65.1 64.1 63.1 62.2 61.2 60.2 59.3 58.3 57.3 56.4 79 65.1 64.1 63.1 62.2 61.2 60.2 59.3 58.3 57.3 56.4 80 65.1 64.1 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.4 81 65.1 64.1 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.4 82 65.1 64.1 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.3 83 65.1 64.1 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.3 84 65.1 64.1 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.3 85 65.1 64.1 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.3 86 65.1 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 87 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 88 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 89 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 90 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 91 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 92 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 93 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 94 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 95 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 96 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 97 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 98 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 99 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 100 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 101 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 102 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 103 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 104 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 105 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 106 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 107 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 108 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 109 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 110 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 111 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 112 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 113 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 114 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 115 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 116 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 117 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 118 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 119 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 120+ 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 30 62.0 61.6 61.1 60.7 60.3 59.9 59.5 59.2 58.9 58.6 31 61.6 61.1 60.6 60.1 59.7 59.3 58.9 58.6 58.2 57.9 32 61.1 60.6 60.1 59.6 59.1 58.7 58.3 57.9 57.6 57.2 33 60.7 60.1 59.6 59.1 58.6 58.1 57.7 57.3 56.9 56.6 34 60.3 59.7 59.1 58.6 58.1 57.6 57.2 56.7 56.3 55.9 35 59.9 59.3 58.7 58.1 57.6 57.1 56.6 56.2 55.7 55.3 36 59.5 58.9 58.3 57.7 57.2 56.6 56.1 55.6 55.2 54.7 37 59.2 58.6 57.9 57.3 56.7 56.2 55.6 55.1 54.6 54.2 38 58.9 58.2 57.6 56.9 56.3 55.7 55.2 54.6 54.1 53.6 39 58.6 57.9 57.2 56.6 55.9 55.3 54.7 54.2 53.6 53.1 40 58.4 57.6 56.9 56.3 55.6 55.0 54.3 53.8 53.2 52.7 41 58.1 57.4 56.7 56.0 55.3 54.6 54.0 53.4 52.8 52.2 42 57.9 57.1 56.4 55.7 55.0 54.3 53.6 53.0 52.4 51.8 43 57.7 56.9 56.2 55.4 54.7 54.0 53.3 52.6 52.0 51.4 44 57.5 56.7 55.9 55.2 54.4 53.7 53.0 52.3 51.6 51.0 45 57.3 56.5 55.7 54.9 54.2 53.4 52.7 52.0 51.3 50.7 46 57.2 56.3 55.5 54.7 54.0 53.2 52.4 51.7 51.0 50.3 47 57.0 56.2 55.4 54.5 53.7 53.0 52.2 51.5 50.7 50.0 48 56.9 56.0 55.2 54.4 53.6 52.8 52.0 51.2 50.5 49.7 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 49 56.7 55.9 55.0 54.2 53.4 52.6 51.8 51.0 50.2 49.5 50 56.6 55.8 54.9 54.1 53.2 52.4 51.6 50.8 50.0 49.2 51 56.5 55.6 54.8 53.9 53.1 52.2 51.4 50.6 49.8 49.0 52 56.4 55.5 54.7 53.8 52.9 52.1 51.3 50.4 49.6 48.8 53 56.3 55.4 54.6 53.7 52.8 52.0 51.1 50.3 49.5 48.6 54 56.2 55.3 54.5 53.6 52.7 51.8 51.0 50.1 49.3 48.5 55 56.2 55.3 54.4 53.5 52.6 51.7 50.9 50.0 49.1 48.3 56 56.1 55.2 54.3 53.4 52.5 51.6 50.7 49.9 49.0 48.2 57 56.0 55.1 54.2 53.3 52.4 51.5 50.6 49.8 48.9 48.0 58 56.0 55.0 54.1 53.2 52.3 51.4 50.5 49.7 48.8 47.9 59 55.9 55.0 54.1 53.2 52.2 51.3 50.5 49.6 48.7 47.8 60 55.9 54.9 54.0 53.1 52.2 51.3 50.4 49.5 48.6 47.7 61 55.8 54.9 54.0 53.0 52.1 51.2 50.3 49.4 48.5 47.6 62 55.8 54.8 53.9 53.0 52.1 51.1 50.2 49.3 48.4 47.5 63 55.7 54.8 53.9 52.9 52.0 51.1 50.2 49.3 48.3 47.4 64 55.7 54.8 53.8 52.9 52.0 51.0 50.1 49.2 48.3 47.4 65 55.7 54.7 53.8 52.8 51.9 51.0 50.1 49.1 48.2 47.3 66 55.6 54.7 53.7 52.8 51.9 50.9 50.0 49.1 48.2 47.2 67 55.6 54.7 53.7 52.8 51.8 50.9 50.0 49.0 48.1 47.2 68 55.6 54.6 53.7 52.7 51.8 50.9 49.9 49.0 48.1 47.1 69 55.6 54.6 53.7 52.7 51.8 50.8 49.9 49.0 48.0 47.1 70 55.5 54.6 53.6 52.7 51.7 50.8 49.9 48.9 48.0 47.0 71 55.5 54.6 53.6 52.7 51.7 50.8 49.8 48.9 47.9 47.0 72 55.5 54.5 53.6 52.6 51.7 50.8 49.8 48.9 47.9 47.0 73 55.5 54.5 53.6 52.6 51.7 50.7 49.8 48.8 47.9 46.9 74 55.5 54.5 53.6 52.6 51.7 50.7 49.8 48.8 47.9 46.9 75 55.5 54.5 53.5 52.6 51.6 50.7 49.7 48.8 47.8 46.9 76 55.4 54.5 53.5 52.6 51.6 50.7 49.7 48.8 47.8 46.9 77 55.4 54.5 53.5 52.6 51.6 50.7 49.7 48.8 47.8 46.9 78 55.4 54.5 53.5 52.6 51.6 50.6 49.7 48.7 47.8 46.8 79 55.4 54.5 53.5 52.5 51.6 50.6 49.7 48.7 47.8 46.8 80 55.4 54.4 53.5 52.5 51.6 50.6 49.7 48.7 47.8 46.8 81 55.4 54.4 53.5 52.5 51.6 50.6 49.7 48.7 47.7 46.8 82 55.4 54.4 53.5 52.5 51.6 50.6 49.7 48.7 47.7 46.8 83 55.4 54.4 53.5 52.5 51.6 50.6 49.6 48.7 47.7 46.8 84 55.4 54.4 53.5 52.5 51.5 50.6 49.6 48.7 47.7 46.8 85 55.4 54.4 53.5 52.5 51.5 50.6 49.6 48.7 47.7 46.8 86 55.4 54.4 53.5 52.5 51.5 50.6 49.6 48.7 47.7 46.7 87 55.4 54.4 53.4 52.5 51.5 50.6 49.6 48.7 47.7 46.7 88 55.4 54.4 53.4 52.5 51.5 50.6 49.6 48.7 47.7 46.7 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 89 55.4 54.4 53.4 52.5 51.5 50.6 49.6 48.7 47.7 46.7 90 55.4 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 91 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 92 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 93 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 94 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 95 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 96 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 97 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 98 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 99 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 100 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 101 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 102 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 103 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 104 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 105 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 106 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 107 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 108 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 109 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 110 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 111 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 112 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 113 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 114 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 115 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 116 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 117 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 118 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 119 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 120+ 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 40 52.2 51.7 51.2 50.8 50.4 50.0 49.7 49.3 49.0 48.8 41 51.7 51.2 50.7 50.2 49.8 49.4 49.0 48.7 48.4 48.1 42 51.2 50.7 50.2 49.7 49.2 48.8 48.4 48.0 47.7 47.4 43 50.8 50.2 49.7 49.2 48.7 48.3 47.8 47.4 47.1 46.7 44 50.4 49.8 49.2 48.7 48.2 47.7 47.3 46.8 46.4 46.1 45 50.0 49.4 48.8 48.3 47.7 47.2 46.7 46.3 45.9 45.5 46 49.7 49.0 48.4 47.8 47.3 46.7 46.2 45.7 45.3 44.9 47 49.3 48.7 48.0 47.4 46.8 46.3 45.7 45.2 44.8 44.3 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 48 49.0 48.4 47.7 47.1 46.4 45.9 45.3 44.8 44.3 43.8 49 48.8 48.1 47.4 46.7 46.1 45.5 44.9 44.3 43.8 43.3 50 48.5 47.8 47.1 46.4 45.7 45.1 44.5 43.9 43.3 42.8 51 48.3 47.5 46.8 46.1 45.4 44.7 44.1 43.5 42.9 42.3 52 48.0 47.3 46.5 45.8 45.1 44.4 43.8 43.1 42.5 41.9 53 47.8 47.1 46.3 45.6 44.8 44.1 43.4 42.8 42.1 41.5 54 47.7 46.9 46.1 45.3 44.6 43.8 43.1 42.5 41.8 41.2 55 47.5 46.7 45.9 45.1 44.3 43.6 42.9 42.2 41.5 40.8 56 47.3 46.5 45.7 44.9 44.1 43.4 42.6 41.9 41.2 40.5 57 47.2 46.3 45.5 44.7 43.9 43.1 42.4 41.6 40.9 40.2 58 47.1 46.2 45.4 44.5 43.7 42.9 42.2 41.4 40.7 39.9 59 46.9 46.1 45.2 44.4 43.6 42.8 42.0 41.2 40.4 39.7 60 46.8 46.0 45.1 44.3 43.4 42.6 41.8 41.0 40.2 39.5 61 46.7 45.8 45.0 44.1 43.3 42.4 41.6 40.8 40.0 39.2 62 46.6 45.7 44.9 44.0 43.1 42.3 41.5 40.6 39.8 39.0 63 46.5 45.7 44.8 43.9 43.0 42.2 41.3 40.5 39.7 38.9 64 46.5 45.6 44.7 43.8 42.9 42.1 41.2 40.4 39.5 38.7 65 46.4 45.5 44.6 43.7 42.8 41.9 41.1 40.2 39.4 38.6 66 46.3 45.4 44.5 43.6 42.7 41.8 41.0 40.1 39.3 38.4 67 46.3 45.4 44.4 43.5 42.6 41.8 40.9 40.0 39.1 38.3 68 46.2 45.3 44.4 43.5 42.6 41.7 40.8 39.9 39.0 38.2 69 46.2 45.2 44.3 43.4 42.5 41.6 40.7 39.8 38.9 38.1 70 46.1 45.2 44.3 43.3 42.4 41.5 40.6 39.7 38.8 38.0 71 46.1 45.1 44.2 43.3 42.4 41.5 40.6 39.7 38.8 37.9 72 46.0 45.1 44.2 43.2 42.3 41.4 40.5 39.6 38.7 37.8 73 46.0 45.1 44.1 43.2 42.3 41.4 40.4 39.5 38.6 37.7 74 46.0 45.0 44.1 43.2 42.2 41.3 40.4 39.5 38.6 37.7 75 45.9 45.0 44.1 43.1 42.2 41.3 40.3 39.4 38.5 37.6 76 45.9 45.0 44.0 43.1 42.2 41.2 40.3 39.4 38.5 37.5 77 45.9 45.0 44.0 43.1 42.1 41.2 40.3 39.3 38.4 37.5 78 45.9 44.9 44.0 43.0 42.1 41.2 40.2 39.3 38.4 37.5 79 45.9 44.9 44.0 43.0 42.1 41.1 40.2 39.3 38.3 37.4 80 45.9 44.9 43.9 43.0 42.1 41.1 40.2 39.2 38.3 37.4 81 45.8 44.9 43.9 43.0 42.0 41.1 40.1 39.2 38.3 37.3 82 45.8 44.9 43.9 43.0 42.0 41.1 40.1 39.2 38.3 37.3 83 45.8 44.9 43.9 43.0 42.0 41.1 40.1 39.2 38.2 37.3 84 45.8 44.9 43.9 42.9 42.0 41.0 40.1 39.2 38.2 37.3 85 45.8 44.8 43.9 42.9 42.0 41.0 40.1 39.1 38.2 37.3 86 45.8 44.8 43.9 42.9 42.0 41.0 40.1 39.1 38.2 37.2 87 45.8 44.8 43.9 42.9 42.0 41.0 40.1 39.1 38.2 37.2 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 88 45.8 44.8 43.9 42.9 42.0 41.0 40.0 39.1 38.2 37.2 89 45.8 44.8 43.9 42.9 41.9 41.0 40.0 39.1 38.1 37.2 90 45.8 44.8 43.9 42.9 41.9 41.0 40.0 39.1 38.1 37.2 91 45.8 44.8 43.9 42.9 41.9 41.0 40.0 39.1 38.1 37.2 92 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 93 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 94 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 95 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 96 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 97 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 98 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 99 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 100 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 101 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 102 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 103 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 104 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 105 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 106 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 107 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 108 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 109 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 110 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 111 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 112 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 113 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 114 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 115 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 116 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 117 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 118 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 119 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 120+ 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 50 42.3 41.8 41.4 40.9 40.6 40.2 39.8 39.5 39.2 39.0 51 41.8 41.3 40.8 40.4 40.0 39.6 39.2 38.9 38.6 38.3 52 41.4 40.8 40.3 39.9 39.4 39.0 38.6 38.2 37.9 37.6 53 40.9 40.4 39.9 39.4 38.9 38.4 38.0 37.6 37.3 36.9 54 40.6 40.0 39.4 38.9 38.4 37.9 37.5 37.1 36.7 36.3 55 40.2 39.6 39.0 38.4 37.9 37.4 36.9 36.5 36.1 35.7 56 39.8 39.2 38.6 38.0 37.5 36.9 36.5 36.0 35.5 35.1 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 57 39.5 38.9 38.2 37.6 37.1 36.5 36.0 35.5 35.0 34.6 58 39.2 38.6 37.9 37.3 36.7 36.1 35.5 35.0 34.5 34.1 59 39.0 38.3 37.6 36.9 36.3 35.7 35.1 34.6 34.1 33.6 60 38.7 38.0 37.3 36.6 36.0 35.3 34.8 34.2 33.6 33.1 61 38.5 37.7 37.0 36.3 35.7 35.0 34.4 33.8 33.2 32.7 62 38.3 37.5 36.8 36.1 35.4 34.7 34.1 33.4 32.8 32.3 63 38.1 37.3 36.6 35.8 35.1 34.4 33.8 33.1 32.5 31.9 64 37.9 37.1 36.3 35.6 34.9 34.2 33.5 32.8 32.2 31.5 65 37.7 36.9 36.2 35.4 34.6 33.9 33.2 32.5 31.9 31.2 66 37.6 36.8 36.0 35.2 34.4 33.7 33.0 32.3 31.6 30.9 67 37.5 36.6 35.8 35.0 34.2 33.5 32.7 32.0 31.3 30.6 68 37.3 36.5 35.7 34.9 34.1 33.3 32.5 31.8 31.1 30.4 69 37.2 36.4 35.5 34.7 33.9 33.1 32.3 31.6 30.9 30.1 70 37.1 36.2 35.4 34.6 33.8 33.0 32.2 31.4 30.7 29.9 71 37.0 36.1 35.3 34.5 33.6 32.8 32.0 31.2 30.5 29.7 72 36.9 36.0 35.2 34.3 33.5 32.7 31.9 31.1 30.3 29.5 73 36.8 36.0 35.1 34.2 33.4 32.6 31.7 30.9 30.1 29.4 74 36.8 35.9 35.0 34.1 33.3 32.4 31.6 30.8 30.0 29.2 75 36.7 35.8 34.9 34.1 33.2 32.4 31.5 30.7 29.9 29.1 76 36.6 35.7 34.9 34.0 33.1 32.3 31.4 30.6 29.8 29.0 77 36.6 35.7 34.8 33.9 33.0 32.2 31.3 30.5 29.7 28.8 78 36.5 35.6 34.7 33.9 33.0 32.1 31.2 30.4 29.6 28.7 79 36.5 35.6 34.7 33.8 32.9 32.0 31.2 30.3 29.5 28.7 80 36.5 35.5 34.6 33.7 32.9 32.0 31.1 30.3 29.4 28.6 81 36.4 35.5 34.6 33.7 32.8 31.9 31.1 30.2 29.3 28.5 82 36.4 35.5 34.6 33.7 32.8 31.9 31.0 30.1 29.3 28.4 83 36.4 35.4 34.5 33.6 32.7 31.8 31.0 30.1 29.2 28.4 84 36.3 35.4 34.5 33.6 32.7 31.8 30.9 30.0 29.2 28.3 85 36.3 35.4 34.5 33.6 32.7 31.8 30.9 30.0 29.1 28.3 86 36.3 35.4 34.5 33.5 32.6 31.7 30.9 30.0 29.1 28.2 87 36.3 35.4 34.4 33.5 32.6 31.7 30.8 29.9 29.1 28.2 88 36.3 35.3 34.4 33.5 32.6 31.7 30.8 29.9 29.0 28.2 89 36.3 35.3 34.4 33.5 32.6 31.7 30.8 29.9 29.0 28.2 90 36.3 35.3 34.4 33.5 32.6 31.7 30.8 29.9 29.0 28.1 91 36.2 35.3 34.4 33.5 32.5 31.6 30.7 29.9 29.0 28.1 92 36.2 35.3 34.4 33.5 32.5 31.6 30.7 29.8 29.0 28.1 93 36.2 35.3 34.4 33.4 32.5 31.6 30.7 29.8 29.0 28.1 94 36.2 35.3 34.4 33.4 32.5 31.6 30.7 29.8 28.9 28.1 95 36.2 35.3 34.4 33.4 32.5 31.6 30.7 29.8 28.9 28.1 96 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 97 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 98 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 99 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 100 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 101 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 102 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 103 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 104 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 105 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 106 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 107 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 108 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 109 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 110 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 111 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 112 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 113 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 114 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 115 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 116 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 117 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 118 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 119 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 120+ 36.2 35.3 34.3 33.4 32.5 31.6 30.6 29.8 28.9 28.0 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 60 32.6 32.2 31.7 31.3 31.0 30.6 30.3 30.0 29.7 29.4 61 32.2 31.7 31.2 30.8 30.4 30.0 29.7 29.4 29.1 28.8 62 31.7 31.2 30.8 30.3 29.9 29.5 29.1 28.7 28.4 28.1 63 31.3 30.8 30.3 29.8 29.4 28.9 28.5 28.2 27.8 27.5 64 31.0 30.4 29.9 29.4 28.9 28.4 28.0 27.6 27.2 26.9 65 30.6 30.0 29.5 28.9 28.4 28.0 27.5 27.1 26.7 26.3 66 30.3 29.7 29.1 28.5 28.0 27.5 27.0 26.6 26.2 25.8 67 30.0 29.4 28.7 28.2 27.6 27.1 26.6 26.1 25.7 25.3 68 29.7 29.1 28.4 27.8 27.2 26.7 26.2 25.7 25.2 24.8 69 29.4 28.8 28.1 27.5 26.9 26.3 25.8 25.3 24.8 24.3 70 29.2 28.5 27.9 27.2 26.6 26.0 25.4 24.9 24.3 23.9 71 29.0 28.3 27.6 26.9 26.3 25.7 25.1 24.5 24.0 23.4 72 28.8 28.1 27.4 26.7 26.0 25.4 24.8 24.2 23.6 23.1 73 28.6 27.9 27.2 26.5 25.8 25.1 24.5 23.9 23.3 22.7 74 28.4 27.7 27.0 26.2 25.5 24.9 24.2 23.6 23.0 22.4 75 28.3 27.5 26.8 26.1 25.3 24.6 24.0 23.3 22.7 22.1 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 76 28.2 27.4 26.6 25.9 25.2 24.4 23.7 23.1 22.4 21.8 77 28.0 27.3 26.5 25.7 25.0 24.3 23.5 22.9 22.2 21.5 78 27.9 27.1 26.4 25.6 24.8 24.1 23.4 22.7 22.0 21.3 79 27.8 27.0 26.2 25.5 24.7 23.9 23.2 22.5 21.8 21.1 80 27.8 26.9 26.1 25.3 24.6 23.8 23.1 22.3 21.6 20.9 81 27.7 26.9 26.0 25.2 24.5 23.7 22.9 22.2 21.5 20.7 82 27.6 26.8 26.0 25.2 24.4 23.6 22.8 22.1 21.3 20.6 83 27.5 26.7 25.9 25.1 24.3 23.5 22.7 22.0 21.2 20.5 84 27.5 26.7 25.8 25.0 24.2 23.4 22.6 21.9 21.1 20.4 85 27.4 26.6 25.8 25.0 24.1 23.3 22.6 21.8 21.0 20.3 86 27.4 26.6 25.7 24.9 24.1 23.3 22.5 21.7 20.9 20.2 87 27.4 26.5 25.7 24.9 24.0 23.2 22.4 21.6 20.9 20.1 88 27.3 26.5 25.6 24.8 24.0 23.2 22.4 21.6 20.8 20.0 89 27.3 26.4 25.6 24.8 24.0 23.1 22.3 21.5 20.7 20.0 90 27.3 26.4 25.6 24.7 23.9 23.1 22.3 21.5 20.7 19.9 91 27.3 26.4 25.6 24.7 23.9 23.1 22.3 21.5 20.7 19.9 92 27.2 26.4 25.5 24.7 23.9 23.0 22.2 21.4 20.6 19.8 93 27.2 26.4 25.5 24.7 23.8 23.0 22.2 21.4 20.6 19.8 94 27.2 26.3 25.5 24.7 23.8 23.0 22.2 21.4 20.6 19.8 95 27.2 26.3 25.5 24.6 23.8 23.0 22.2 21.4 20.6 19.7 96 27.2 26.3 25.5 24.6 23.8 23.0 22.2 21.3 20.5 19.7 97 27.2 26.3 25.5 24.6 23.8 23.0 22.1 21.3 20.5 19.7 98 27.2 26.3 25.5 24.6 23.8 22.9 22.1 21.3 20.5 19.7 99 27.2 26.3 25.4 24.6 23.8 22.9 22.1 21.3 20.5 19.7 100 27.1 26.3 25.4 24.6 23.8 22.9 22.1 21.3 20.5 19.7 101 27.1 26.3 25.4 24.6 23.8 22.9 22.1 21.3 20.5 19.7 102 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.7 103 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6 104 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6 105 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6 106 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6 107 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6 108 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6 109 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 110 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 111 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 112 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 113 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 114 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 115 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 116 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 117 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.2 20.4 19.6 118 27.1 26.3 25.4 24.5 23.7 22.9 22.1 21.2 20.4 19.6 119 27.1 26.2 25.4 24.5 23.7 22.9 22.1 21.2 20.4 19.6 120+ 27.1 26.2 25.4 24.5 23.7 22.9 22.0 21.2 20.4 19.6 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 70 23.4 22.9 22.5 22.2 21.8 21.5 21.2 20.9 20.6 20.4 71 22.9 22.5 22.0 21.6 21.3 20.9 20.6 20.3 20.0 19.8 72 22.5 22.0 21.6 21.1 20.7 20.4 20.0 19.7 19.4 19.2 73 22.2 21.6 21.1 20.7 20.3 19.9 19.5 19.1 18.8 18.6 74 21.8 21.3 20.7 20.3 19.8 19.4 19.0 18.6 18.3 18.0 75 21.5 20.9 20.4 19.9 19.4 18.9 18.5 18.1 17.8 17.4 76 21.2 20.6 20.0 19.5 19.0 18.5 18.1 17.7 17.3 16.9 77 20.9 20.3 19.7 19.1 18.6 18.1 17.7 17.2 16.8 16.4 78 20.6 20.0 19.4 18.8 18.3 17.8 17.3 16.8 16.4 16.0 79 20.4 19.8 19.2 18.6 18.0 17.4 16.9 16.4 16.0 15.6 80 20.2 19.6 18.9 18.3 17.7 17.1 16.6 16.1 15.6 15.2 81 20.0 19.4 18.7 18.1 17.4 16.9 16.3 15.8 15.3 14.8 82 19.9 19.2 18.5 17.9 17.2 16.6 16.0 15.5 15.0 14.5 83 19.7 19.0 18.3 17.7 17.0 16.4 15.8 15.2 14.7 14.2 84 19.6 18.9 18.2 17.5 16.8 16.2 15.6 15.0 14.4 13.9 85 19.5 18.8 18.1 17.4 16.7 16.0 15.4 14.8 14.2 13.6 86 19.4 18.7 17.9 17.2 16.5 15.9 15.2 14.6 14.0 13.4 87 19.3 18.6 17.8 17.1 16.4 15.7 15.1 14.4 13.8 13.2 88 19.2 18.5 17.7 17.0 16.3 15.6 14.9 14.3 13.7 13.1 89 19.2 18.4 17.7 16.9 16.2 15.5 14.8 14.2 13.5 12.9 90 19.1 18.4 17.6 16.9 16.1 15.4 14.8 14.1 13.4 12.8 91 19.1 18.3 17.5 16.8 16.1 15.3 14.6 14.0 13.3 12.7 92 19.0 18.3 17.5 16.7 16.0 15.3 14.6 13.9 13.2 12.6 93 19.0 18.2 17.4 16.7 15.9 15.2 14.5 13.8 13.1 12.5 94 19.0 18.2 17.4 16.6 15.9 15.2 14.4 13.7 13.1 12.4 95 18.9 18.2 17.4 16.6 15.9 15.1 14.4 13.7 13.0 12.3 96 18.9 18.1 17.4 16.6 15.8 15.1 14.3 13.6 12.9 12.3 97 18.9 18.1 17.3 16.6 15.8 15.0 14.3 13.6 12.9 12.2 98 18.9 18.1 17.3 16.5 15.8 15.0 14.3 13.6 12.9 12.2 99 18.9 18.1 17.3 16.5 15.7 15.0 14.3 13.5 12.8 12.2 100 18.9 18.1 17.3 16.5 15.7 15.0 14.2 13.5 12.8 12.1 101 18.9 18.1 17.3 16.5 15.7 15.0 14.2 13.5 12.8 12.1 102 18.8 18.0 17.3 16.5 15.7 14.9 14.2 13.5 12.8 12.1 103 18.8 18.0 17.3 16.5 15.7 14.9 14.2 13.5 12.8 12.1 104 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.5 12.7 12.0 105 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 106 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 107 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 108 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 109 18.8 18.0 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 110 18.8 18.0 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 111 18.8 18.0 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 112 18.8 18.0 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 113 18.8 18.0 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 114 18.8 18.0 17.2 16.4 15.7 14.9 14.1 13.4 12.7 12.0 115 18.8 18.0 17.2 16.4 15.7 14.9 14.1 13.4 12.7 12.0 116 18.8 18.0 17.2 16.4 15.6 14.9 14.1 13.4 12.7 12.0 117 18.8 18.0 17.2 16.4 15.6 14.9 14.1 13.4 12.7 12.0 118 18.8 18.0 17.2 16.4 15.6 14.9 14.1 13.4 12.6 11.9 119 18.8 18.0 17.2 16.4 15.6 14.8 14.1 13.4 12.6 11.9 120+ 18.8 18.0 17.2 16.4 15.6 14.8 14.1 13.3 12.6 11.9 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 80 81 82 83 84 85 86 87 88 89 80 14.7 14.4 14.0 13.7 13.4 13.1 12.9 12.7 12.5 12.3 81 14.4 14.0 13.6 13.2 12.9 12.6 12.4 12.2 12.0 11.8 82 14.0 13.6 13.2 12.8 12.5 12.2 11.9 11.7 11.5 11.3 83 13.7 13.2 12.8 12.4 12.1 11.8 11.5 11.2 11.0 10.8 84 13.4 12.9 12.5 12.1 11.7 11.4 11.1 10.8 10.5 10.3 85 13.1 12.6 12.2 11.8 11.4 11.0 10.7 10.4 10.1 9.9 86 12.9 12.4 11.9 11.5 11.1 10.7 10.4 10.0 9.8 9.5 87 12.7 12.2 11.7 11.2 10.8 10.4 10.0 9.7 9.4 9.1 88 12.5 12.0 11.5 11.0 10.5 10.1 9.8 9.4 9.1 8.8 89 12.3 11.8 11.3 10.8 10.3 9.9 9.5 9.1 8.8 8.5 90 12.2 11.6 11.1 10.6 10.1 9.7 9.3 8.9 8.6 8.3 91 12.1 11.5 10.9 10.4 9.9 9.5 9.1 8.7 8.3 8.0 92 11.9 11.4 10.8 10.3 9.8 9.3 8.9 8.5 8.1 7.8 93 11.9 11.3 10.7 10.1 9.6 9.2 8.7 8.3 7.9 7.6 94 11.8 11.2 10.6 10.0 9.5 9.0 8.6 8.2 7.8 7.4 95 11.7 11.1 10.5 9.9 9.4 8.9 8.5 8.0 7.6 7.3 96 11.6 11.0 10.4 9.9 9.3 8.8 8.4 7.9 7.5 7.1 97 11.6 11.0 10.4 9.8 9.2 8.7 8.3 7.8 7.4 7.0 98 11.5 10.9 10.3 9.7 9.2 8.7 8.2 7.7 7.3 6.9 99 11.5 10.9 10.2 9.7 9.1 8.6 8.1 7.6 7.2 6.8 100 11.5 10.8 10.2 9.6 9.1 8.5 8.0 7.6 7.2 6.8 101 11.4 10.8 10.2 9.6 9.0 8.5 8.0 7.5 7.1 6.7 102 11.4 10.8 10.1 9.6 9.0 8.5 8.0 7.5 7.0 6.6 103 11.4 10.7 10.1 9.5 9.0 8.4 7.9 7.4 7.0 6.6 104 11.4 10.7 10.1 9.5 8.9 8.4 7.9 7.4 7.0 6.6 105 11.4 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5 106 11.4 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5 107 11.4 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5 108 11.4 10.7 10.1 9.5 8.9 8.4 7.8 7.4 6.9 6.5 109 11.3 10.7 10.1 9.5 8.9 8.4 7.8 7.4 6.9 6.5 110 11.3 10.7 10.1 9.5 8.9 8.3 7.8 7.4 6.9 6.5 111 11.3 10.7 10.1 9.5 8.9 8.3 7.8 7.3 6.9 6.5 112 11.3 10.7 10.1 9.5 8.9 8.3 7.8 7.3 6.9 6.5 113 11.3 10.7 10.0 9.4 8.9 8.3 7.8 7.3 6.9 6.4 114 11.3 10.7 10.0 9.4 8.9 8.3 7.8 7.3 6.9 6.4 115 11.3 10.7 10.0 9.4 8.8 8.3 7.8 7.3 6.8 6.4 116 11.3 10.6 10.0 9.4 8.8 8.3 7.7 7.3 6.8 6.4 117 11.3 10.6 10.0 9.4 8.8 8.2 7.7 7.2 6.8 6.3 118 11.3 10.6 10.0 9.3 8.8 8.2 7.7 7.2 6.7 6.3 119 11.2 10.6 9.9 9.3 8.7 8.2 7.6 7.1 6.6 6.2 120+ 11.2 10.5 9.9 9.3 8.7 8.1 7.6 7.1 6.6 6.1 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 90 91 92 93 94 95 96 97 98 99 90 8.0 7.7 7.5 7.3 7.1 6.9 6.8 6.7 6.6 6.5 91 7.7 7.5 7.2 7.0 6.8 6.6 6.5 6.4 6.2 6.1 92 7.5 7.2 7.0 6.7 6.5 6.4 6.2 6.1 5.9 5.8 93 7.3 7.0 6.7 6.5 6.3 6.1 5.9 5.8 5.7 5.5 94 7.1 6.8 6.5 6.3 6.1 5.9 5.7 5.5 5.4 5.3 95 6.9 6.6 6.4 6.1 5.9 5.7 5.5 5.3 5.2 5.0 96 6.8 6.5 6.2 5.9 5.7 5.5 5.3 5.1 5.0 4.8 97 6.7 6.4 6.1 5.8 5.5 5.3 5.1 4.9 4.8 4.6 98 6.6 6.2 5.9 5.7 5.4 5.2 5.0 4.8 4.6 4.5 99 6.5 6.1 5.8 5.5 5.3 5.0 4.8 4.6 4.5 4.3 100 6.4 6.0 5.7 5.4 5.2 4.9 4.7 4.5 4.3 4.2 101 6.3 6.0 5.6 5.3 5.1 4.8 4.6 4.4 4.2 4.1 102 6.3 5.9 5.6 5.3 5.0 4.7 4.5 4.3 4.1 4.0 103 6.2 5.9 5.5 5.2 4.9 4.7 4.5 4.2 4.1 3.9 104 6.2 5.8 5.5 5.2 4.9 4.6 4.4 4.2 4.0 3.8 105 6.1 5.8 5.4 5.1 4.9 4.6 4.4 4.1 4.0 3.8 106 6.1 5.8 5.4 5.1 4.8 4.6 4.3 4.1 3.9 3.8 107 6.1 5.8 5.4 5.1 4.8 4.6 4.3 4.1 3.9 3.7 108 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.1 3.9 3.7 109 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.1 3.9 3.7 110 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.1 3.9 3.7 111 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.1 3.9 3.7 112 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.0 3.8 3.7 113 6.1 5.7 5.3 5.0 4.7 4.5 4.2 4.0 3.8 3.6 114 6.0 5.7 5.3 5.0 4.7 4.4 4.2 4.0 3.8 3.6 115 6.0 5.6 5.3 5.0 4.7 4.4 4.2 4.0 3.8 3.6 116 6.0 5.6 5.2 4.9 4.6 4.4 4.1 3.9 3.7 3.5 117 5.9 5.5 5.2 4.9 4.6 4.3 4.0 3.8 3.6 3.4 118 5.8 5.5 5.1 4.8 4.5 4.2 3.9 3.7 3.5 3.3 119 5.8 5.4 5.0 4.7 4.4 4.1 3.8 3.6 3.3 3.1 120+ 5.7 5.3 4.9 4.6 4.3 4.0 3.7 3.4 3.2 3.0 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 100 101 102 103 104 105 106 107 108 109 100 4.1 3.9 3.8 3.7 3.7 3.6 3.6 3.6 3.6 3.6 101 3.9 3.8 3.7 3.6 3.5 3.5 3.5 3.4 3.4 3.4 102 3.8 3.7 3.6 3.5 3.4 3.4 3.3 3.3 3.3 3.3 103 3.7 3.6 3.5 3.4 3.3 3.3 3.2 3.2 3.2 3.2 104 3.7 3.5 3.4 3.3 3.3 3.2 3.2 3.2 3.1 3.1 105 3.6 3.5 3.4 3.3 3.2 3.1 3.1 3.1 3.1 3.1 106 3.6 3.5 3.3 3.2 3.2 3.1 3.1 3.1 3.0 3.0 107 3.6 3.4 3.3 3.2 3.2 3.1 3.1 3.0 3.0 3.0 108 3.6 3.4 3.3 3.2 3.1 3.1 3.0 3.0 3.0 3.0 109 3.6 3.4 3.3 3.2 3.1 3.1 3.0 3.0 3.0 3.0 110 3.5 3.4 3.3 3.2 3.1 3.1 3.0 3.0 3.0 3.0 111 3.5 3.4 3.3 3.2 3.1 3.0 3.0 3.0 3.0 3.0 112 3.5 3.4 3.2 3.1 3.1 3.0 3.0 2.9 2.9 2.9 113 3.5 3.4 3.2 3.1 3.1 3.0 3.0 2.9 2.9 2.9 114 3.5 3.3 3.2 3.1 3.0 3.0 2.9 2.9 2.9 2.9 115 3.4 3.3 3.2 3.1 3.0 2.9 2.9 2.9 2.8 2.8 116 3.3 3.2 3.1 3.0 2.9 2.8 2.8 2.8 2.8 2.8 117 3.3 3.1 3.0 2.9 2.8 2.7 2.7 2.7 2.7 2.6 118 3.1 3.0 2.8 2.7 2.6 2.6 2.5 2.5 2.5 2.5 119 2.9 2.8 2.6 2.5 2.4 2.4 2.3 2.3 2.3 2.3 120+ 2.8 2.6 2.5 2.3 2.2 2.1 2.1 2.1 2.0 2.0 Appendix B. (Continued) Table II (continued) (Joint and Last Survivor Life Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 110 111 112 113 114 115 116 117 118 119 120+ 110 3.0 2.9 2.9 2.9 2.9 2.8 2.7 2.6 2.5 2.2 2.0 111 2.9 2.9 2.9 2.9 2.8 2.8 2.7 2.6 2.4 2.2 2.0 112 2.9 2.9 2.9 2.9 2.8 2.8 2.7 2.6 2.4 2.2 2.0 113 2.9 2.9 2.9 2.8 2.8 2.8 2.7 2.6 2.4 2.2 1.9 114 2.9 2.8 2.8 2.8 2.8 2.7 2.6 2.5 2.4 2.1 1.9 115 2.8 2.8 2.8 2.8 2.7 2.7 2.6 2.5 2.3 2.1 1.8 116 2.7 2.7 2.7 2.7 2.6 2.6 2.5 2.4 2.2 2.0 1.8 117 2.6 2.6 2.6 2.6 2.5 2.5 2.4 2.3 2.1 1.9 1.6 118 2.5 2.4 2.4 2.4 2.4 2.3 2.2 2.1 1.9 1.7 1.4 119 2.2 2.2 2.2 2.2 2.1 2.1 2.0 1.9 1.7 1.3 1.1 120+ 2.0 2.0 2.0 1.9 1.9 1.8 1.8 1.6 1.4 1.1 1.0 Appendix B. Uniform Lifetime Table Table III (Uniform Lifetime) (For Use by: Unmarried Owners, Married Owners Whose Spouses Aren't More Than 10 Years Younger, and Married Owners Whose Spouses Aren't the Sole Beneficiaries of Their IRAs) Age Applicable Denominator Age Applicable Denominator 72 27.4 97 7.8 73 26.5 98 7.3 74 25.5 99 6.8 75 24.6 100 6.4 76 23.7 101 6.0 77 22.9 102 5.6 78 22.0 103 5.2 79 21.1 104 4.9 80 20.2 105 4.6 81 19.4 106 4.3 82 18.5 107 4.1 83 17.7 108 3.9 84 16.8 109 3.7 85 16.0 110 3.5 86 15.2 111 3.4 87 14.4 112 3.3 88 13.7 113 3.1 89 12.9 114 3.0 90 12.2 115 2.9 91 11.5 116 2.8 92 10.8 117 2.7 93 10.1 118 2.5 94 9.5 119 2.3 95 8.9 120 and over 2.0 96 8.4

# Appendix A-1.Worksheet for Determining Required Minimum Distributions

Age 73 Worksheet. Use this table if you reach age 72 after December 31, 2022. 1. Age 73 74 75 76 77 2. Year age was reached 3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 21 4. Applicable denominator from Table III or life expectancy from Life Expectancy Table I or Table II 2 5. Required distribution (divide line 3 by line 4)3 1. Age 78 79 80 81 82 2. Year age was reached 3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 21 4. Applicable denominator from Table III or life expectancy from Life Expectancy Table I or Table II 2 5. Required distribution (divide line 3 by line 4)3 1. Age 83 84 85 86 87 2. Year age was reached 3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 21 4. Applicable denominator from Table III or life expectancy from Life Expectancy Table I or Table II 2 5. Required distribution (divide line 3 by line 4)3 1. Age 88 89 90 91 92 2. Year age was reached 3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 21 4. Applicable denominator from Table III or life expectancy from Life Expectancy Table I or Table II 2 5. Required distribution (divide line 3 by line 4)3 1 If you have more than one IRA, you must figure the required distribution separately for each IRA. 2 Use the appropriate life expectancy or applicable denominator for each year and for each IRA. 3 If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. You can, however, withdraw the total from one IRA or from more than one IRA.

# Appendix A-2.Worksheet for Determining Required Minimum Distributions

Age 72 Worksheet. Use this table if you were age 70½ after December 31, 2019, but had not reached age 72 before January 1, 2023. 1. Age 72 73 74 75 76 2. Year age was reached 3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 21 4. Applicable denominator from Table III or life expectancy from Life Expectancy Table I or Table II 2 5. Required distribution (divide line 3 by line 4)3 1. Age 77 78 79 80 81 2. Year age was reached 3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 21 4. Applicable denominator from Table III or life expectancy from Life Expectancy Table I or Table II 2 5. Required distribution (divide line 3 by line 4)3 1. Age 82 83 84 85 86 2. Year age was reached 3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 21 4. Applicable denominator from Table III or life expectancy from Life Expectancy Table I or Table II 2 5. Required distribution (divide line 3 by line 4)3 1. Age 87 88 89 90 91 2. Year age was reached 3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 21 4. Applicable denominator from Table III or life expectancy from Life Expectancy Table I or Table II 2 5. Required distribution (divide line 3 by line 4)3 1 If you have more than one IRA, you must figure the required distribution separately for each IRA. 2 Use the appropriate life expectancy or applicable denominator for each year and for each IRA. 3 If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. You can, however, withdraw the total from one IRA or from more than one IRA.

# Appendix A-3.Worksheet for Determining Required Minimum Distributions

Age 70½ Worksheet. Use this table if you were age 70½ before January 1, 2020. 1. Age 70½ 71½ 72½ 73½ 74½ 2. Year age was reached 3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 21 4. Applicable denominator from Table III or life expectancy from Life Expectancy Table I or Table II 2 5. Required distribution (divide line 3 by line 4)3 1. Age 75½ 76½ 77½ 78½ 79½ 2. Year age was reached 3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 21 4. Applicable denominator from Table III or life expectancy from Life Expectancy Table I or Table II 2 5. Required distribution (divide line 3 by line 4)3 1. Age 80½ 81½ 82½ 83½ 84½ 2. Year age was reached 3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 21 4. Applicable denominator from Table III or life expectancy from Life Expectancy Table I or Table II 2 5. Required distribution (divide line 3 by line 4)3 1. Age 85½ 86½ 87½ 88½ 89½ 2. Year age was reached 3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 21 4. Applicable denominator from Table III or life expectancy from Life Expectancy Table I or Table II 2 5. Required distribution (divide line 3 by line 4)3 1 If you have more than one IRA, you must figure the required distribution separately for each IRA. 2 Use the appropriate life expectancy or applicable denominator for each year and for each IRA. 3 If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. You can, however, withdraw the total from one IRA or from more than one IRA.

# Appendix C. Recapture Amount—Allocation Chart

Enter the amount from your 2025 Form 8606, line 19 _____ Before you begin: You will need your prior year Form(s) 8606 and income tax return(s) if you entered an amount on any line(s) as indicated below. You will now allocate the amount you entered above (2025 Form 8606, line 19) in the order shown, to the amounts on the lines listed below (to the extent a prior year distribution wasn't allocable to the amount). The maximum amount you can enter on each line below is the amount entered on the referenced lines of the form for that year. Note. Once you have allocated the full amount from your 2025 Form 8606, line 19, STOP. Tax Year Your Form 2025 Form 8606, line 20 _____ Form 8606, line 22 _____ 1998 Form 8606, line 16 _____ Form 8606, line 15 _____ 1999 Form 8606, line 16 _____ Form 8606, line 15 _____ 2000 Form 8606, line 16 _____ Form 8606, line 15 _____ 2001 Form 8606, line 18 _____ Form 8606, line 17 _____ 2002 Form 8606, line 18 _____ Form 8606, line 17 _____ 2003 Form 8606, line 18 _____ Form 8606, line 17 _____ 2004 Form 8606, line 18 _____ Form 8606, line 17 _____ 2005 Form 8606, line 18 _____ Form 8606, line 17 _____ 2006 Form 8606, line 18 _____ Form 8606, line 17 _____ 2007 Form 8606, line 18 _____ Form 8606, line 17 _____ 2008 Form 8606, line 18; and Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* _____ Form 8606, line 17; and Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a** _____ 2009 Form 8606, line 18; and Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* _____ Form 8606, line 17; and Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a** _____ 2010 Form 8606, lines 18 and 23* _____ Form 8606, lines 17 and 22** _____ 2011 Form 8606, line 18; and Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* _____ Form 8606, line 17; and Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a** _____ 2012 Form 8606, line 18; and Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* _____ Form 8606, line 17; and Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a** _____ 2013 Form 8606, line 18; and Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* _____ Form 8606, line 17; and Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a** _____ 2014 Form 8606, line 18; and Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* _____ Form 8606, line 17; and Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a** _____ 2015 Form 8606, line 18; and Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* _____ Form 8606, line 17; and Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a** _____ * Only include those amounts rolled over to a Roth IRA. ** Only include any contributions (usually box 5 of Form 1099-R) that were taxable to you when made and rolled over to a Roth IRA.

# Appendix C. Recapture Amount—Allocation Chart (Continued)

Tax Year Your Form 2016 Form 8606, line 18; and Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* _____ Form 8606, line 17; and Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a** _____ 2017 Form 8606, line 18; and Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* _____ Form 8606, line 17; and Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a** _____ 2018 Form 8606, line 18; and Form 1040, line 4b; or Form 1040NR, line 17b* _____ Form 8606, line 17; and Form 1040, line 4a; or Form 1040NR, line 17a** _____ 2019 Form 8606, line 18; and Form 1040 or 1040-SR, line 4d; or Form 1040-NR, line 17b* _____ Form 8606, line 17; and Form 1040 or 1040-SR, line 4c; or Form 1040-NR, line 17a** _____ 2020 Form 8606, line 18; and Form 1040, 1040-SR, or 1040-NR, line 5b* _____ Form 8606, line 17; and Form 1040, 1040-SR, or 1040-NR, line 5a** _____ 2021 Form 8606, line 18; and Form 1040, 1040-SR, or 1040-NR, line 5b* _____ Form 8606, line 17; and Form 1040, 1040-SR, or 1040-NR, line 5a** _____ 2022 Form 8606, line 18; and Form 1040, 1040-SR, or 1040-NR, line 5b* _____ Form 8606, line 17; and Form 1040, 1040-SR, or 1040-NR, line 5a** _____ 2023 Form 8606, line 18; and Form 1040, 1040-SR, or 1040-NR, line 5b* _____ Form 8606, line 17; and Form 1040, 1040-SR, or 1040-NR, line 5a** _____ 2024 Form 8606, line 18; and Form 1040, 1040-SR, or 1040-NR, line 5b* _____ Form 8606, line 17; and Form 1040, 1040-SR, or 1040-NR, line 5a** _____ 2025 Form 8606, line 18; and Form 1040, 1040-SR, or 1040-NR, line 5b* _____ Form 8606, line 17; and Form 1040, 1040-SR, or 1040-NR, line 5a** _____ 2025 Form 8606, line 25c _____ * Only include those amounts rolled over to a Roth IRA. ** Only include any contributions (usually box 5 of Form 1099-R) that were taxable to you when made and rolled over to a Roth IRA.

# Appendix D. Qualified Charitable Deduction (QCD) Adjustment Worksheet

1. Enter the total amounts of contributions deducted in prior years that you were age 70½ or older that did not reduce the excludable amount of qualified charitable contributions in prior years. 1. 2. Enter the total amounts contributed and deducted during the current year if you were age 70½ (or older) at the end of the year. If this is your first QCD worksheet, also include contributions you deducted in prior years during which you were age 70½ (or older) at the end of the year. 2. 3. Add the amounts on lines 1 and 2. 3. 4. Enter the total amounts of qualified charitable distributions made during the current year, not to exceed $108,000. 4. 5. Subtract line 3 from line 4. This is the amount of your excludable qualified charitable distribution for the current year.* 5. *If zero or less, you have no excludable qualified charitable distribution. If greater than zero, enter -0- on line 1 of your subsequent QCD worksheet. If less than zero, enter the amount as a positive amount on line 1 of your subsequent QCD worksheet.