J.K. Lasser's Your Income Tax 2014: For Preparing Your 2013 Tax Return

Chapter 8

IRAs

8.1 Starting a Traditional IRA

8.2 Traditional IRA Contributions Must Be Based on Earnings

8.3 Contributions to a Traditional IRA If You Are Married

8.4 IRA Deduction Restrictions for Active Participants in Employer Plan

8.5 Active Participation in Employer Plan

8.6 Nondeductible Contributions to Traditional IRAs

8.7 Penalty for Excess Contributions to Traditional IRAs

8.8 Taxable Distributions From Traditional IRAs

8.9 Partially Tax-Free Traditional IRA Distributions Allocable to Nondeductible Contributions

8.10 Tax-Free Rollovers and Direct Transfers to Traditional IRAs

8.11 Transfer of Traditional IRA to Spouse at Divorce

8.12 Penalty for Traditional IRA Withdrawals Before Age 59½

8.13 Mandatory Distributions From a Traditional IRA After Age 70½

8.14 Inherited Traditional IRAs

8.15 SEP Basics

8.16 Salary-Reduction SEP Set Up Before 1997

8.17 Who Is Eligible for a SIMPLE IRA?

8.18 SIMPLE IRA Contributions and Distributions

8.19 Roth IRA Advantages

8.20 Annual Contributions to a Roth IRA

8.21 Converting a Traditional IRA to a Roth IRA

8.22 Recharacterizations and Reconversions

8.23 Distributions From a Roth IRA

8.24 Distributions to Roth IRA Beneficiaries

Also Refer to:

25.15 Eligibility for the Saver's Credit

There are several types of IRAs: Traditional IRAs, Roth IRAs, SIMPLE IRAs, and SEPs. You may personally set up a traditional or Roth IRA with your bank or broker. SIMPLE IRAs (8.18) and SEPs (8.15) are available only if your employer offers such plans. ...