J.K. Lasser's Your Income Tax Professional Edition 2017

Chapter 8 IRAS

1. 8.1 Starting a Traditional IRA
2. 8.2 Traditional IRA Contributions Must Be Based on Earnings
3. 8.3 Contributions to a Traditional IRA If You Are Married
4. 8.4 IRA Deduction Restrictions for Active Participants in Employer Plan
5. 8.5 Active Participation in Employer Plan
6. 8.6 Nondeductible Contributions to Traditional IRAs
7. 8.7 Penalty for Excess Contributions to Traditional IRAs
8. 8.8 Taxable Distributions From Traditional IRAs
9. 8.9 Partially Tax-Free Traditional IRA Distributions Allocable to Nondeductible Contributions
10. 8.10 Tax-Free Direct Transfer or Rollover From One Traditional IRA to Another
11. 8.11 Transfer of Traditional IRA to Spouse at Divorce
12. 8.12 Penalty for Traditional IRA Withdrawals Before Age 59½
13. 8.13 Mandatory Distributions From a Traditional IRA After Age 70½
14. 8.14 Inherited Traditional IRAs
15. 8.15 SEP Basics
16. 8.16 Salary-Reduction SEP Set Up Before 1997
17. 8.17 Who Is Eligible for a SIMPLE IRA?
18. 8.18 SIMPLE IRA Contributions and Distributions
19. 8.19 Roth IRA Advantages
20. 8.20 Annual Contributions to a Roth IRA
21. 8.21 Recharacterizing a Traditional IRA Contribution to a Roth IRA and Vice Versa
22. 8.22 Converting a Traditional IRA to a Roth IRA
23. 8.23 Recharacterizing a Conversion and Reconversions
24. 8.24 Distributions From a Roth IRA
25. 8.25 Distributions to Roth IRA Beneficiaries
26. 8.26 myRA Is a New Type of Starter Roth IRA

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 ...