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            Department of the Treasury                   Contents
            Internal Revenue Service
                                                         Future Developments . . . . . . . . . . . . . . . . . . . . . . .          1
                                                         What’s New   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Publication 590-B
Cat. No. 66303U                                          Reminders    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
                                                         Introduction  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  3
                                                         Chapter  1.  Traditional IRAs . . . . . . . . . . . . . . . . . .          5
Distributions 
                                                           What if You Inherit an IRA?           . . . . . . . . . . . . . . . . .  5
                                                           When Can You Withdraw or Use Assets?                      . . . . . . .  6
from Individual                                            When Must You Withdraw Assets? (Required 
                                                               Minimum Distributions) . . . . . . . . . . . . . . . . . .           6
                                                           Are Distributions Taxable? . . . . . . . . . . . . . . . . .             13
Retirement                                                 What Acts Result in Penalties or Additional 
                                                               Taxes? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     22
Arrangements                                             Chapter  2.  Roth IRAs        . . . . . . . . . . . . . . . . . . . . .    31
                                                           What Is a Roth IRA?         . . . . . . . . . . . . . . . . . . . . .    31
                                                           Are Distributions Taxable? . . . . . . . . . . . . . . . . .             31
(IRAs)
                                                           Must You Withdraw or Use Assets?                  . . . . . . . . . .    35
For use in preparing                                     Chapter  3.  Disaster-Related Relief              . . . . . . . . . . .    36
                                                           Qualified Disaster Recovery Distributions . . . . . .                    36
2023 Returns                                               Taxation of Qualified Disaster and Qualified 
                                                               Disaster Recovery Distributions . . . . . . . . . . .                38
                                                           Repayment of Qualified Disaster and 
                                                               Qualified Disaster Recovery Distributions . . . .                    38
                                                           Recontribution of Qualified Distributions for 
                                                               the Purchase or Construction of a Main 
                                                               Home    . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    39
                                                         How To Get Tax Help       . . . . . . . . . . . . . . . . . . . . . . .    40
                                                         Appendices    . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    45
                                                         Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  68

                                                         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.

                                                         What’s New
                                                         Qualified tuition program rollover to a Roth IRA.                         Be-
                                                         ginning with distributions made after December 31, 2023, 
                                                         a beneficiary of a section 529 qualified tuition program is 
                                                         permitted  to  roll  over  a  distribution  from  the  section  529 
                                                         account to a Roth IRA for the beneficiary if certain require-
                                                         ments are met.
                                                         • The rollover must be paid through a trustee-to-trustee 
                                                           transfer.
Get forms and other information faster and easier at:    • The rollover amount cannot be more than the Roth 
• IRS.gov (English)    • IRS.gov/Korean (한국어)              IRA annual contributions limit.
• IRS.gov/Spanish (Español)  • IRS.gov/Russian (Pусский) 
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) 

Mar 12, 2024

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• The rollover must be from a section 529 account that Simplified employee pension (SEP) and SIMPLE
has been open for more than 15 years. plans. SEP and SIMPLE IRAs aren’t covered in this pub-
The distribution is paid in a direct trustee-to-trustee lication. They are covered in Pub. 560, Retirement Plans
transfer (rollover) to a Roth IRA maintained for the benefit for Small Business.
of the designated beneficiary. The distribution cannot ex- Deemed IRAs. A qualified employer plan (retirement
ceed the aggregate amount contributed to the program plan) can maintain a separate account or annuity under
(and earnings attributed to the contributed amount) before the plan (a deemed IRA) to receive voluntary employee
the 5-year period ending on the date of the distribution. contributions. If the separate account or annuity otherwise
A distribution made after December 31, 2023, and be- meets the requirements of an IRA, it will be subject only to
fore April 15, 2024, that is rolled over to a Roth IRA by IRA rules. An employee's account can be treated as a tra-
April 15, 2024, and designated for 2023 would be reported ditional IRA or a Roth IRA.
as a Roth IRA contribution for 2023. For this purpose, a “qualified employer plan” includes:
For more information, see Trustee-to-Trustee Transfer in • A qualified pension, profit-sharing, or stock bonus
Pub. 590-A. plan (section 401(a) plan);
Distributions to victims of domestic abuse. For tax • A qualified employee annuity plan (section 403(a)
years beginning after December 31, 2023, a distribution to plan);
a domestic abuse victim is not subject to the 10% addi-
tional tax on early distributions if the distribution is made • A tax-sheltered annuity plan (section 403(b) plan); and
from an applicable eligible retirement plan and made to an • A deferred compensation plan (section 457 plan)
individual during the 1-year period beginning on the date maintained by a state, a political subdivision of a state,
on which the individual is a victim of domestic abuse by a or an agency or instrumentality of a state or political
spouse or domestic partner. subdivision of a state.
An eligible distribution to a domestic abuse victim must Statement of required minimum distribution (RMD).
not exceed the lesser of $10,000 or 50% of the present If an RMD is required from your IRA, the trustee, custo-
value of the nonforfeitable accrued benefit of the em- dian, or issuer that held the IRA at the end of the preced-
ployee under the plan. ing year must either report the amount of the RMD to you,
The distribution may be repaid at any time during the or offer to calculate it for you. The report or offer must in-
3-year period beginning on the day after the date on which clude the date by which the amount must be distributed.
the distribution was received. The report is due January 31 of the year in which the mini-
mum distribution is required. It can be provided with the
Excise tax relief for certain 2023 required minimum
year-end fair market value statement that you normally get
distributions. The IRS will not assert an excise tax in
each year. No report is required for section 403(b) con-
2023 for missed RMDs if certain requirements are met.
tracts (generally tax-sheltered annuities) or for IRAs of
See Notice 2023-54, available at IRS.gov/irb/2023–
owners who have died.
31_IRB#NOT-2023-54, for details.
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
Reminders until you take a distribution. Don't report this interest on
your return as tax-exempt interest. For more information
Age increased for required beginning date for re-
on tax-exempt interest, see the instructions for your tax re-
quired minimum distributions. Individuals who reach
turn.
age 72 after December 31, 2022, may delay receiving
their required minimum distributions until April 1 of the Net Investment Income Tax (NIIT). For purposes of the
year following the year in which they reach age 73. NIIT, net investment income doesn't include distributions
See Your required beginning date for more information. from a qualified retirement plan (for example, 401(a),
403(a), 403(b), or 457(b) plans, and IRAs). However,
Income on corrective distributions of excess contri- these distributions are taken into account when determin-
butions. The income on the corrective distribution of ex- ing the modified adjusted gross income threshold. Distri-
cess contributions made on or after, December 29, 2022, butions from a nonqualified retirement plan are included in
is no longer subject to the 10% additional tax on early dis- net investment income. See Form 8960, Net Investment
tributions. See Pub. 590-A for more information. Income Tax—Individuals, Estates, and Trusts, and its in-
Modification of required distribution rules for desig- structions for more information.
nated beneficiaries. There are new required minimum Photographs of missing children. The IRS is a proud
distribution rules for certain beneficiaries who are desig- partner with the National Center for Missing & Exploited
nated beneficiaries when the IRA owner dies in a tax year Children® (NCMEC). Photographs of missing children se-
beginning after December 31, 2019. All distributions must lected by the Center may appear in this publication on pa-
be made by the end of the 10th year after death, except ges that would otherwise be blank. You can help bring
for distributions made to certain eligible designated bene- these children home by looking at the photographs and
ficiaries. See 10-year rule, later, for more information. calling 1-800-THE-LOST (1-800-843-5678) if you recog-
nize a child.

2 Publication 590-B (2023)

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                                                                Ordering tax forms, instructions, and publications. 
                                                                Go to IRS.gov/OrderForms to order current forms, instruc-
Introduction
                                                                tions,  and  publications;  call  800-829-3676  to  order 
This publication discusses distributions from individual re-    prior-year  forms  and  instructions.  The  IRS  will  process 
tirement arrangements (IRAs). An IRA is a personal sav-         your order for forms and publications as soon as possible. 
ings plan that gives you tax advantages for setting aside       Don’t resubmit requests you’ve already sent us. You can 
money for retirement. For information about contributions       get forms and publications faster online.
to an IRA, see Pub. 590-A.
                                                                Useful Items
What are some tax advantages of an IRA?        Two tax ad-      You may want to see:
vantages of an IRA are that:
• Contributions you make to an IRA may be fully or parti-       Publications
  ally deductible, depending on which type of IRA you             590-A                  590-A Contributions to Individual Retirement 
  have and on your circumstances; and                                 Accounts (IRAs)
• Generally, amounts in your IRA (including earnings              560 560 Retirement Plans for Small Business (SEP, 
  and gains) aren't taxed until distributed. In some ca-
                                                                      SIMPLE, and Qualified Plans)
  ses, amounts aren't taxed at all if distributed according 
  to the rules.                                                   571 571 Tax-Sheltered Annuity Plans (403(b) Plans)
                                                                      575 
What's in this publication?  This publication discusses           575     Pension and Annuity Income
traditional and Roth IRAs. It explains the rules for:             939 939 General Rule for Pensions and Annuities
• Handling an inherited IRA, and                                  976 976 Disaster Relief
• Receiving distributions (making withdrawals) from an 
  IRA.                                                          Forms (and Instructions)
                                                                               W-4P 
It also explains the penalties and additional taxes that          W-4P              Withholding Certificate for Pension or Annuity 
apply when the rules aren't followed. To assist you in com-           Payments
plying with the tax rules for IRAs, this publication contains     W-4R              W-4R Withholding Certificate for Nonperiodic 
worksheets,  sample  forms,  and  tables,  which  can  be             Payments and Eligible Rollover Distributions
found throughout the publication and in the appendices at 
                                                                                                      1099-R 
the back of the publication.                                      1099-R                                     Distributions From Pensions, Annuities, 
                                                                      Retirement or Profit-Sharing Plans, IRAs, 
How  to  use  this  publication. The  rules  that  you  must          Insurance Contracts, etc.
follow depend on which type of IRA you have. Use Table            5304-SIMPLE                                               5304-SIMPLE Savings Incentive Match Plan for 
I-1 to help you determine which parts of this publication to 
                                                                      Employees of Small Employers (SIMPLE)—Not 
read. Also use Table I-1 if you were referred to this publi-
                                                                      for Use With a Designated Financial Institution
cation from instructions to a form.
                                                                  5305-S                       5305-S SIMPLE Individual Retirement Trust Account
Comments  and  suggestions.        We  welcome  your  com-
                                                                                                                    5305-SA 
ments  about  this  publication  and  suggestions  for  future    5305-SA                                                   SIMPLE Individual Retirement Custodial 
editions.                                                             Account
You  can  send  us  comments  through               IRS.gov/      5305-SIMPLE                                               5305-SIMPLE Savings Incentive Match Plan for 
FormComments. Or, you can write to the Internal Revenue               Employees of Small Employers (SIMPLE)—for 
Service,  Tax  Forms  and  Publications,  1111  Constitution          Use With a Designated Financial Institution
Ave. NW, IR-6526, Washington, DC 20224.
                                                                          5329 
Although  we  can’t  respond  individually  to  each  com-        5329         Additional Taxes on Qualified Plans (Including 
ment  received,  we  do  appreciate  your  feedback  and  will        IRAs) and Other Tax-Favored Accounts
consider  your  comments  and  suggestions  as  we  revise        5498    5498 IRA Contribution Information
our tax forms, instructions, and publications. Don’t  send 
                                                                          8606 
tax questions, tax returns, or payments to the above ad-          8606         Nondeductible IRAs
dress.                                                            8815    8815 Exclusion of Interest From Series EE and I U.S. 
Getting answers to your tax questions.         If you have            Savings Bonds Issued After 1989
a tax question not answered by this publication or the How        8839    8839 Qualified Adoption Expenses
To Get Tax Help section at the end of this publication, go 
                                                                          8880 
to  the  IRS  Interactive  Tax  Assistant  page  at IRS.gov/      8880         Credit for Qualified Retirement Savings 
Help/ITA  where  you  can  find  topics  by  using  the  search       Contributions
feature or viewing the categories listed.                         8915-C                                     8915-C Qualified 2018 Disaster Retirement Plan 
Getting  tax  forms,  instructions,  and  publications.               Distributions and Repayments
Go to IRS.gov/Forms to download current and prior-year            8915-D                                     8915-D Qualified 2019 Disaster Retirement Plan 
forms, instructions, and publications.                                Distributions and Repayments

Publication 590-B (2023)                                                                                                                                                 3

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8915-F 8915-F Qualified Disaster Retirement Plan See How To Get Tax Help, later, for information about get-
Distributions and Repayments ting these publications and forms.

Table I-1. Using This Publication

IF you need information on... THEN see...
traditional IRAs chapter 1.
Roth 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 Pub. 970.
education IRAs)
Table I-2. How Are a Traditional IRA and a This table shows the differences between traditional and
Roth IRAs. Answers in the middle column apply to
Roth IRA Different?
traditional IRAs. Answers in the right column apply to Roth
IRAs.
Question Answer
Traditional IRA? Roth IRA?
No. If you are the original owner of a
Roth IRA, you don't have to take
Yes. You must begin receiving required
distributions regardless of your age.
minimum distributions by April 1 of the
See Are Distributions Taxable? in
Do I have to start taking distributions year following the year you reach age
chapter 2. However, if you are the
when I reach a certain age from a . . . . . 72 (or age 73). See When Must You
beneficiary of a Roth IRA, you may
Withdraw Assets? (Required Minimum
have to take distributions. See
Distributions) in chapter 1.
Distributions After Owner's Death in
chapter 2.
Distributions from a traditional IRA are
Distributions from a Roth IRA aren't
taxed as ordinary income, but if you
taxed as long as you meet certain
How are distributions taxed from a . . . . . made nondeductible contributions, not
criteria. See Are Distributions Taxable?
all of the distribution is taxable. See Are
in chapter 2.
Distributions Taxable? in chapter 1.
Yes. File Form 8606 if you received
Not unless you have ever made a distributions from a Roth IRA (other
nondeductible contribution to a than a rollover, qualified charitable
Do I have to file a form just because I
traditional IRA. If you have, file Form distribution, one-time distribution to
receive distributions from a. . . . . . . . . .
8606. See Nondeductible Contributions fund an HSA, recharacterization,
in Pub. 590-A. certain qualified distributions, or a
return of certain contributions).

4 Publication 590-B (2023)

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• You have an unlimited right to withdraw amounts from
it.
1. However, if you receive a distribution from your de-
ceased spouse's IRA, you can roll that distribution over
into your own IRA within the 60-day time limit, as long as
Traditional IRAs the distribution isn't a required distribution, even if you
aren't the sole beneficiary of your deceased spouse's IRA.
For more information, see When Must You Withdraw As-
Introduction sets? (Required Minimum Distributions), later.

This chapter discusses distributions from an IRA. In this Inherited from someone other than spouse. If you in-
publication, the original IRA (sometimes called an ordinary herit a traditional IRA from anyone other than your de-
or regular IRA) is referred to as a “traditional IRA.” A tradi- ceased spouse, you can't treat the inherited IRA as your
tional IRA is any IRA that isn't a Roth IRA or a SIMPLE own. This means that you can't make any contributions to
IRA. 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
What if You Inherit an IRA? name of the deceased IRA owner for the benefit of you as
beneficiary.
If you inherit a traditional IRA, you are called a beneficiary. Like the original owner, you generally won't owe tax on
A beneficiary can be any person or entity the owner choo- the assets in the IRA until you receive distributions from it.
ses to receive the benefits of the IRA after the owner dies. You must begin receiving distributions from the IRA under
Beneficiaries of a traditional IRA must include in their the rules for distributions that apply to beneficiaries.
gross income any taxable distributions they receive.
IRA with basis. If you inherit a traditional IRA from a per-
IRAs inherited from decedents who died in 2019 son who had a basis in the IRA because of nondeductible
TIP or earlier are subject to different rules. See contributions, that basis remains with the IRA. Unless you
Retirement Topics - Beneficiary, for more informa- are the decedent's spouse and choose to treat the IRA as
tion. your own, you can't combine this basis with any basis you
have in your own traditional IRA(s) or any basis in tradi-
Inherited from spouse. If you inherit a traditional IRA tional IRA(s) you inherited from other decedents. If you
from your spouse, you generally have the following three take distributions from both an inherited IRA and your IRA,
choices. and each has basis, you must complete separate Forms
8606 to determine the taxable and nontaxable portions of
1. Treat it as your own IRA by designating yourself as the
those distributions.
account owner;
2. Treat it as your own by rolling it over into your IRA, or Federal estate tax deduction. A beneficiary may be
to the extent it is taxable, into a: able to claim a deduction for estate tax resulting from cer-
tain distributions from a traditional IRA. The beneficiary
a. Qualified employer plan, can deduct the estate tax paid on any part of a distribution
b. Qualified employee annuity plan (section 403(a) that is income with respect to a decedent. They can take
plan), the deduction for the tax year the income is reported. For
information on claiming this deduction, see Estate Tax De-
c. Tax-sheltered annuity plan (section 403(b) plan), duction under Other Tax Information in Pub. 559.
d. Deferred compensation plan of a state or local Any taxable part of a distribution that isn't income with
government (section 457 plan), or respect to a decedent is a payment the beneficiary must
include in income. However, the beneficiary can't take any
3. Treat yourself as the beneficiary rather than treating estate tax deduction for this part.
the IRA as your own. A surviving spouse can roll over the distribution to an-
Treating it as your own. You will be considered to other traditional IRA and avoid including it in income for
have chosen to treat the IRA as your own if: the year received.

• Contributions (including rollover contributions) are More information. For more information about rollovers,
made to the inherited IRA, or required distributions, and inherited IRAs, see:
• You don't take the required minimum distribution for a • Rollovers under Can You Move Retirement Plan As-
year as a beneficiary of the IRA. sets? in chapter 1 of Pub. 590-A;
You will only be considered to have chosen to treat the • When Must You Withdraw Assets? (Required Mini-
IRA as your own if: mum Distributions), later; and
• You are the sole beneficiary of the IRA, and

Publication 590-B (2023) Chapter 1 Traditional IRAs 5

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• The discussion of IRA Beneficiaries, later, under following the year in which you reach age 72 (or age 73,
When Must You Withdraw Assets? (Required Mini- as applicable) is referred to as the “required beginning
mum Distributions). date.”

Note. Individuals who reach age 72 in tax years begin-
ning after December 31, 2022, may delay receiving their
When Can You Withdraw or required minimum distributions until April 1 of the year fol-
lowing the year in which they reach age 73.
Use Assets?
See Your required beginning date, next, to determined
the applicable required beginning date that applies to you.
You can withdraw or use your traditional IRA assets at any
time. However, a 10% additional tax generally applies if Your required beginning date. The date you must begin
you withdraw or use IRA assets before you reach age receiving RMDs is determined by the date you reach age
59 / . This is explained under 1 2 Age 59 1/2 Rule under Early 72. See the following to determine your applicable re-
Distributions, later. quired beginning date.
If you were affected by a qualified disaster, see chap-
Age 72 after December 31, 2022. If you reach age
ter 3.
72 after December 31, 2022, you must begin receiving re-
You can generally make a tax-free withdrawal of contri- quired minimum distributions by April 1 of the year follow-
butions if you do it before the due date for filing your tax ing the year you reach the age 73.
return for the year in which you made them. This means
that even if you are under age 59 / , the 10% additional 1 2 Age 72 in tax years 2020, 2021, or 2022. If you were
born after June 30, 1949, you must begin receiving re-
tax may not apply unless you meet one of the exceptions.
quired minimum distributions by April 1 of the year follow-
These distributions are explained in Pub. 590-A.
ing the year you reach age 72.
Age 70 ½ for tax years 2019 or earlier. If you were
When Must You Withdraw born before July 1, 1949, you were required to begin re-
ceiving required minimum distributions by April 1 of the
Assets? (Required Minimum year following the year you reach age 70 ½.

Distributions) Distributions by the required beginning date. You
must receive at least a minimum amount for each year
You can't keep funds in a traditional IRA (including SEP starting on your required beginning date.
and SIMPLE IRAs) indefinitely. Eventually, they must be If an IRA owner dies after reaching age 72 (or age 73),
distributed. If there are no distributions, or if the distribu- but before their required beginning date, no minimum dis-
tions aren't large enough, you may have to pay an excise tribution is required for that year because death occurred
tax on the amount not distributed as required. See Excess before the required beginning date.
Accumulations (Insufficient Distributions), later, under Even if you begin receiving distributions before
What Acts Result in Penalties or Additional Taxes. The re- ! you reach age 72 (or age 73, if applicable), you
quirements for distributing IRA funds differ, depending on CAUTION must begin calculating and receiving RMDs by
whether you are the IRA owner or the beneficiary of a de- your required beginning date.
cedent's IRA.
More than minimum received. If, in any year, you re-
Required minimum distribution (RMD). The amount
ceive more than the required minimum distribution for that
that must be distributed each year is referred to as the re-
year, you won't receive credit for the additional amount
quired minimum distribution.
when determining the required minimum distributions for
Note. A qualified charitable distribution will count to- future years. This doesn't mean that you don't reduce your
wards your required minimum distribution. See Qualified IRA account balance. It means that if you receive more
charitable distributions (QCDs) under Are Distributions than your required minimum distribution in 1 year, you
Taxable, later. can't treat the excess (the amount that is more than the re-
quired minimum distribution) as part of your required mini-
Distributions not eligible for rollover. Amounts that mum distribution for any later year. However, any amount
must be distributed (required minimum distributions) dur- distributed in the year you become age 72 (or age 73) will
ing a particular year aren't normally eligible for rollover be credited toward the amount that must be distributed by
treatment. April 1 of the following year.

Distributions after the required beginning date. The
IRA Owners required minimum distribution for any year after the year
you reach age 72 (or age 73) must be made by December
Required beginning date. If you are the owner of a tra-
31 of that later year.
ditional IRA, you must generally start receiving distribu-
tions from your IRA by April 1 of the year following the year
in which you reach age 72 (or age 73). April 1 of the year

6 Chapter 1 Traditional IRAs Publication 590-B (2023)

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Distributions from individual retirement accounts. If No recharacterizations of conversions made in
you are the owner of a traditional IRA that is an individual 2018 or later. A conversion of a traditional IRA to a Roth
retirement account, you or your trustee must figure the re- IRA, and a rollover from any other eligible retirement plan
quired minimum distribution for each year. See Figuring to a Roth IRA, made in tax years beginning after Decem-
the Owner's Required Minimum Distribution, later. ber 31, 2017, cannot be recharacterized as having been
made to a traditional IRA.
Distributions from individual retirement annuities. If
your traditional IRA is an individual retirement annuity, Distributions. Distributions reduce the account bal-
special rules apply to figuring the required minimum distri- ance in the year they are made. A distribution for last year
bution. For more information on rules for annuities, see made after December 31 of last year reduces the account
Regulations section 1.401(a)(9)-6. These regulations can balance for this year, but not for last year. Disregard distri-
be read in many libraries, and IRS offices, and online at butions made after December 31 of last year in determin-
IRS.gov. ing your required minimum distribution for this year.

Change in marital status. For purposes of figuring your Distribution period. This is the number by which you di-
required minimum distribution, your marital status is deter- vide your account balance as of December 31 of last year
mined as of January 1 of each year. If your spouse is a in order to calculate your required minimum distribution.
beneficiary of your IRA on January 1, they will remain a The period to use for 2024 is listed next to your age as of
beneficiary for the entire year even if you get divorced or your birthday in 2024 in Table III in Appendix B.
your spouse dies during the year. For purposes of deter-
Distributions during your lifetime. Required minimum
mining your distribution period, a change in beneficiary is
distributions during your lifetime are based on a distribu-
effective in the year following the year of death or divorce.
tion period that is generally determined using Table III
Change of beneficiary. If your spouse is the sole ben- (Uniform Lifetime) in Appendix B. However, if the sole ben-
eficiary of your IRA, and they die before you, your spouse eficiary of your IRA is your spouse who is more than 10
won't fail to be your sole beneficiary for the year they died years younger than you, see Sole beneficiary spouse who
solely because someone other than your spouse is named is more than 10 years younger below.
a beneficiary for the rest of that year. However, if you get To figure the required minimum distribution for 2024, di-
divorced during the year and change the beneficiary des- vide your account balance at the end of 2023 by the distri-
ignation on the IRA during that same year, your former bution period from the table. This is the distribution period
spouse won't be treated as the sole beneficiary for that listed next to your age (as of your birthday in 2024) in Ta-
year. ble III in Appendix B, unless the sole beneficiary of your
IRA is your spouse who is more than 10 years younger
Figuring the Owner's Required Minimum than you.
Distribution
Example. You own a traditional IRA. Your account bal-
Figure your required minimum distribution for each year by ance at the end of 2023 was $100,000. You are married
dividing the IRA account balance (defined next) as of the and your spouse, who is the sole beneficiary of your IRA,
close of business on December 31 of the preceding year is 6 years younger than you. You turn 75 years old in 2024.
by the applicable distribution period or life expectancy. Ta- You use Table III. Your distribution period is 24.6. Your re-
bles showing distribution periods and life expectancies are quired minimum distribution for 2024 would be $4,065
found in Appendix B and are discussed later. ($100,000 ÷ 24.6).

IRA account balance. The IRA account balance is the Life expectancy. If you must use Table I , your life expect-
amount in the IRA at the end of the year preceding the ancy for 2024 is listed in the table next to your age as of
year for which the required minimum distribution is being your birthday in 2024. If you use Table II, your life expect-
figured. ancy for 2024 is listed where the row or column containing
your age as of your birthday in 2024 intersects with the
Contributions. Contributions increase the account row or column containing your spouse's age as of their
balance in the year they are made. If a contribution for last birthday in 2024. Both Table I and Table II are in Appendix
year isn't made until after December 31 of last year, it in- B.
creases the account balance for this year, but not for last
year. Disregard contributions made after December 31 of Sole beneficiary spouse who is more than 10
last year in determining your required minimum distribu- years younger. If the sole beneficiary of your IRA is your
tion for this year. spouse and your spouse is more than 10 years younger
than you, use the life expectancy from Table II (Joint Life
Outstanding rollovers. The IRA account balance is and Last Survivor Expectancy) in Appendix B.
adjusted by outstanding rollovers that aren't in any ac- The life expectancy to use is the joint life and last survi-
count at the end of the preceding year. vor expectancy listed where the row or column containing
For a rollover from a qualified plan or another IRA that your age as of your birthday in 2024 intersects with the
wasn't in any account at the end of the preceding year, in- row or column containing your spouse's age as of their
crease the account balance of the receiving IRA by the birthday in 2024.
rollover amount valued as of the date of receipt.

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You figure your required minimum distribution for 2024 details, see Excess Accumulations (Insufficient Distribu-
by dividing your account balance at the end of 2023 by the tions) under What Acts Result in Penalties or Additional
life expectancy from Table II (Joint Life and Last Survivor Taxes, later in this chapter.
Expectancy) in Appendix B.
Surviving spouse. If you are the surviving spouse who
Example. You own a traditional IRA. Your account bal-
is the sole beneficiary of your deceased spouse's IRA, you
ance at the end of 2023 was $100,000. You are married
may elect to be treated as the owner and not as the bene-
and your spouse, who is the sole beneficiary of your IRA,
ficiary. If you elect to be treated as the owner, you deter-
is 11 years younger than you. You turn 75 in 2024 and
mine the required minimum distribution (if any) as if you
your spouse turns 64. You use Table II. Your joint life and
were the owner beginning with the year you elect or are
last survivor expectancy is 25.3. Your required minimum
deemed to be the owner. For details, see Inherited from
distribution for 2024 would be $3,953 ($100,000 ÷ 25.3).
spouse under What if You Inherit an IRA, earlier in this
Distributions in the year of the owner's death. The re- chapter.
quired minimum distribution for the year of the owner's
Note. If you become the owner in the year your de-
death depends on whether the owner died before the re-
ceased spouse died, don't determine the required mini-
quired beginning date, defined earlier.
mum distribution for that year using your life expectancy;
If the owner died before the required beginning date,
rather, you must take the deceased owner's required mini-
there is no required minimum distribution in the year of the
mum distribution for that year (to the extent it wasn't al-
owner's death. For years after the year of the owner's
ready distributed to the owner before their death).
death, see Owner Died Before Required Beginning Date,
later, under IRA Beneficiaries. You can never make a rollover contribution of a re-
If the owner died on or after the required beginning ! quired minimum distribution. Any rollover contri-
date, the IRA beneficiaries are responsible for figuring and CAUTION bution of a required minimum distribution is sub-
distributing the owner's required minimum distribution in ject to the 6% tax on excess contributions. See chapter 1
the year of death. The owner's required minimum distribu- of Pub. 590-A for more information on the tax on excess
tion for the year of death is generally based on Table III contributions.
(Uniform Lifetime) in Appendix B. However, if the sole ben-
eficiary of the IRA is the owner's spouse who is more than For any year after the owner’s death, where a sur-
10 years younger than the owner, use the life expectancy TIP viving spouse is the sole designated beneficiary
from Table II (Joint Life and Last Survivor Expectancy). of the account and they fail to take a required min-
imum distribution (if one is required) by December 31 un-
Note. You figure the required minimum distribution for der the rules discussed below for beneficiaries, they will
the year in which an IRA owner dies as if the owner lived be deemed the owner of the IRA. For details, see Inherited
for the entire year. from spouse under What if You Inherit an IRA, earlier in
this chapter.
IRA Beneficiaries
Date the designated beneficiary is determined. Gen-
The rules for determining required minimum distributions erally, the designated beneficiary is determined on Sep-
for beneficiaries depend on whether: tember 30 of the calendar year following the calendar year
• The beneficiary is the surviving spouse. of the IRA owner's death. In order to be a designated ben-
eficiary, an individual must be a beneficiary as of the date
• The beneficiary is an eligible designated beneficiary of death. Any person who was a beneficiary on the date of
(defined later) other than the surviving spouse. the owner's death, but isn't a beneficiary on September 30
• The beneficiary is an individual (other than an eligible of the calendar year following the calendar year of the
designated beneficiary). owner's death (because, for example, they disclaimed en-
titlement or received their entire benefit), won't be taken
• The beneficiary isn't an individual (for example, the into account in determining the designated beneficiary. An
beneficiary is the owner's estate). (But see Trust as individual may be designated as a beneficiary either by
beneficiary, later, for a discussion about treating trust the terms of the plan or, if the plan permits, by affirmative
beneficiaries as designated beneficiaries.) election by the employee specifying the beneficiary.
• The IRA owner died before the required beginning
date, or died on or after the required beginning date. Note. If an individual who is a beneficiary as of the
owner's date of death dies before September 30 of the
The following paragraphs explain the rules for required year following the year of the owner's death without dis-
minimum distributions and beneficiaries. claiming entitlement to benefits, that individual, rather than
If distributions to the beneficiary from an inherited their successor beneficiary, continues to be treated as a
beneficiary for determining the distribution period.
! traditional IRA are less than the required minimum For the exception to this rule, see Death of surviving
CAUTION distribution for the year, discussed in this chapter
under When Must You Withdraw Assets? (Required Mini- spouse prior to date distributions begin, later.
mum Distributions), you may have to pay an excise tax for
that year on the amount not distributed as required. For

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More than one beneficiary. If an IRA has more than one Owner Died Before Required Beginning
beneficiary or a trust is named as beneficiary, see Miscel- Date
laneous Rules for Required Minimum Distributions, later.
If the owner died before their required beginning date (de-
Eligible designated beneficiaries. An IRA beneficiary fined earlier) and you are an eligible designated benefi-
is an eligible designated beneficiary if the beneficiary is ciary (such as and including a surviving spouse who is a
the owner's surviving spouse, the owner's minor child, a sole survivor), you must generally base your required min-
disabled individual, a chronically ill individual, or any other imum distributions for years after the year of the owner's
individual who is not more than 10 years younger than the death using your single life expectancy shown in Table I.
IRA owner. However, if you are the surviving spouse, you may have to
use Table III if you are in one of the following categories.
Death of a beneficiary. In general, the beneficiaries of a
deceased beneficiary must continue to take the required • You are not the sole designated beneficiary.
minimum distributions after the deceased beneficiary's • You are the sole designated beneficiary but are not
death. However, the beneficiaries of a deceased benefi- more than 10 years younger than the IRA owner.
ciary don't calculate required minimum distributions using
their own life expectancies. Instead, the deceased benefi- For each subsequent calendar year, the applicable dis-
ciary's remaining interest must be distributed within 10 tribution period is reduced by one for each calendar year
years after the beneficiary's death, or in some cases that has elapsed after the calendar year following the em-
within 10 years after the owner's death. See 10-year rule, ployee's death.
later.
However, there are situations where a beneficiary may
Owner Died on or After Required Beginning be required to take the entire account balance by the end
Date of the 10th year following the year of the owner's death.
See 10-year rule, later.
If the owner died on or after their required beginning date
(defined earlier) and you are an eligible designated benefi- If the owner’s beneficiary isn’t an individual (for exam-
ciary, base your required minimum distributions for years ple, if the beneficiary is the owner’s estate), the 5-year
after the year of the owner’s death on the longer of: rule, discussed later, applies.

• Your single life expectancy shown in Table I in Appen- Special rules for surviving spouse. If the owner died
dix B; or before his or her required beginning date and the surviv-
ing spouse is the sole designated beneficiary, that spouse
• The owner's life expectancy.
can elect to be treated as the IRA owner.
If there is no designated beneficiary, use the owner's Year of first required distribution. If the owner died
life expectancy. See Table I (Single Life Expectancy), for before the year in which they reached age 72 (age 73 or
more information. age 70 / if the owner was born before July 1, 1949), and 1 2
the surviving spouse elects to be treated as the IRA
Surviving spouse is sole designated beneficiary. If
owner, distributions to the spouse don't need to begin until
the owner died on or after their required beginning date
the year in which the owner would have reached age 72
and their spouse is the sole designated beneficiary, the
(age 73 or age 70½, if applicable).
distribution period is based on the longer of the spouse's
life expectancy or the distribution method used at the own- Death of surviving spouse prior to date distribu-
er's date of death. However, see Special rules for surviv- tions begin. If the surviving spouse dies before Decem-
ing spouse and Owner Died Before Required Beginning ber 31 of the year they must begin receiving required mini-
Date, for more information. mum distributions, the surviving spouse will be treated as
If you continue to be treated as a beneficiary of the if they were the owner of the IRA.
owner and the owner died before the owner's required be- This rule doesn't apply to the surviving spouse of a sur-
ginning date, and you were not more than 10 years viving spouse.
younger than your spouse, you may use the life expect-
ancy you find in Table III (Uniform Lifetime Table) to deter- Example 1. Your spouse died in 2020, at age 65. You
mine your RMD. are the sole designated beneficiary of your spouse’s tradi-
tional IRA. You don't need to take any required minimum
Designated beneficiary who is not an eligible desig- distribution until December 31 of 2028, the year your
nated beneficiary. Distributions to a designated benefi- spouse would have reached age 73. If you die prior to that
ciary who is not an eligible designated beneficiary must date, you will be treated as the owner of the IRA for purpo-
be completed within 10 years of the death of the owner. ses of determining the required distributions to your bene-
See 10-year rule, later. ficiaries. For example, if you die in 2023, your beneficiaries
won't have any required minimum distribution for 2023

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(because you, treated as the owner, died prior to your re- Individual designated beneficiaries. The terms of
quired beginning date). They must start taking distribu- most IRAs require individual designated beneficiaries,
tions under the general rules for an owner who died prior who are eligible designated beneficiaries, to take required
to the required beginning date. minimum distributions using the life expectancy rules (ex-
plained later) unless such beneficiaries elect to take distri-
Example 2. The facts are the same as in Example 1, butions using the 10-year rule.
except your sole beneficiary upon your death in 2023 is The deadline for making this election is the earlier of
your surviving spouse. Your surviving spouse can't wait December 31 of the year the beneficiary must take the
until the year you would have turned age 73 to take distri- first required distribution, using their life expectancy or De-
butions using their life expectancy. Also, if your surviving cember 31 of the 10th anniversary for the 10-year rule.
spouse dies prior to the date they are required to take a If the individual designated beneficiary is not an eligible
distribution, they aren’t treated as the owner of the ac- designated beneficiary, the beneficiary is required to fully
count. Just like any other individual beneficiary of an distribute the IRA by the 10th anniversary of the owner's
owner who dies before the required beginning date, your death under the 10-year rule.
surviving spouse must start taking distributions in 2024
based on their life expectancy (or elect to fully distribute Review the IRA plan documents or consult with
the account under the 10-year rule by the end of 2033). TIP the IRA custodian or trustee for specifics on the 5-
or 10-year rule provisions, where applicable, of
5-year rule. The 5-year rule requires the IRA benefi- any particular IRA.
ciaries who are not taking life expectancy payments to
withdraw the entire balance of the IRA by December 31 of If the 5-year rule applies, the amount remaining in
the year containing the fifth anniversary of the owner’s ! the IRA, if any, after December 31 of the year con-
death. For example, if the owner died in 2023, the benefi- CAUTION taining the fifth anniversary of the owner's death is
ciary would have to fully distribute the IRA by December subject to the excise tax detailed in Excess Accumulations
31, 2028. (Insufficient Distributions), later.
The 5-year rule applies to beneficiaries who are not
designated beneficiaries if the owner died before their re- If the 10-year rule applies, the amount remaining
quired beginning date (such as an estate or trust (but see ! in the IRA, if any, after December 31 of the year
Trust as beneficiary, later)). Before 2020, it also applied to CAUTION containing the 10th anniversary of the owner's
designated beneficiaries who are not taking life expect- death is subject to the excise tax detailed in Excess Accu-
ancy payments. If the owner died after 2019 and the bene- mulations (Insufficient Distributions), later.
ficiary is an individual who is a designated beneficiary, see
the 10-year rule, for more information.
Figuring the Beneficiary's RMD
10-year rule. The 10-year rule requires the IRA benefi-
ciaries who are not taking life expectancy payments to How you figure the required minimum distribution de-
withdraw the entire balance of the IRA by December 31 of pends on whether the beneficiary is an individual or some
the year containing the 10th anniversary of the owner’s other entity, such as a trust or estate.
death. For example, if the owner died in 2023, the benefi-
Beneficiary an individual. If the beneficiary is an indi-
ciary would have to fully distribute the IRA by December
vidual, figure the required minimum distribution for 2024
31, 2033.
as follows.
The 10-year rule applies if (1) the beneficiary is an eligi-
ble designated beneficiary who elects the 10-year rule, if Life expectancy payments. Divide the account bal-
the owner died before reaching their required beginning ance at the end of 2023 by the appropriate life expectancy
date; or (2) the beneficiary is a designated beneficiary from Table I (Single Life Expectancy) in Appendix B. De-
who is not an eligible designated beneficiary, regardless termine the appropriate life expectancy as follows.
of whether the owner died before reaching their required
Spouse as sole designated beneficiary. Several
beginning date.
special rules affect figuring your RMD if you, as a spouse,
For a beneficiary receiving life expectancy payments
are the sole designated beneficiary of the IRA owner.
who is either an eligible designated beneficiary or a minor
If you are a surviving spouse of the IRA owner and the
child, the 10-year rule also applies to the remaining
sole designated beneficiary on that IRA, you can elect to
amounts in the IRA upon the death of the eligible designa-
treat the inherited IRA as your own. See Special rules for
ted beneficiary or upon the minor child beneficiary reach-
surviving spouse, earlier, for more information.
ing the age of majority, but in either of those cases, the
If you continue to be treated as a beneficiary of the
10-year period ends on December 31 of the year contain-
owner and the owner died before the owner's required be-
ing the 10th anniversary of the eligible designated benefi-
ginning date, and you were not more than 10 years
ciary's death or the child's attainment of majority.
younger than your spouse, you may use the life expect-
Payment under the 10-year rule. If the IRA owner ancy you find in Table III (Uniform Lifetime Table) to deter-
dies before the required beginning date and the 10-year mine your RMD.
rule applies, no distribution is required for any year before Whether the IRA owner has begun receiving RMDs
the 10th year. also affects how you figure your RMDs. See Owner Died

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on or After Required Beginning Date and Owner Died Be- If you are the owner’s spousal beneficiary, find your life
fore Required Beginning Date, earlier. expectancy based on your birthday for each distribution
See Which Table Do You Use To Determine Your Re- calendar year after the owner’s death. If you are the desig-
quired Minimum Distribution for information on which table nated spousal beneficiary, you can wait until the year the
to use for figuring your RMD. IRA owner would have reached age 73.
If there is no designated beneficiary, use the life expect-
You can't make a rollover contribution of your re-
ancy based on the owner’s age as of the owner’s birthday
! quired minimum distributions. Such contribution is in the calendar year of their death. The life expectancy in
CAUTION subject to the 6% tax on excess contributions.
the years after the owner’s death is reduced by one for
See chapter 1 of Pub. 590-A for more information on the
each calendar year that has elapsed after the calendar
tax on excess contributions.
year of the owner’s death.

Other designated beneficiary. Several special rules af- Example. You are an eligible designated beneficiary
fect figuring your RMD if you are a nonspouse designated figuring your first required minimum distribution. Distribu-
beneficiary of the IRA owner. tions must begin in 2024. You become age 57 in 2024.
As with the spousal beneficiary discussed earlier, You use Table I. Your distribution period for 2024 is 29.8.
whether the IRA owner has begun receiving RMDs also
affect how you figure your RMDs. See Owner Died on or Owner's life expectancy. You use the owner’s life ex-
After Required Beginning Date and Owner Died Before pectancy to calculate required minimum distributions
Required Beginning Date, earlier. when the owner dies on or after the required beginning
See Which Table Do You Use To Determine Your Re- date and there is no designated beneficiary as of Septem-
quired Minimum Distribution, later, for information on ber 30 of the year following the year of the owner’s death.
which table to use for figuring your RMD. For more infor- In this case, use the owner’s life expectancy for his or
mation, also see Individual designated beneficiaries, ear- her age as of the owner’s birthday in the year of death and
lier. reduce it by 1 for each subsequent year. If the beneficiary
is older than the deceased IRA owner use the owner’s life
Beneficiary not an individual. See the 5-year rule if expectancy in the year of death (reduced by 1 for each
the owner died before the owner's required beginning date subsequent year).
and the beneficiary is not an individual (such as an estate
or trust (but see Trust as beneficiary, later). Table II (Joint Life and Last Survivor Expectancy).
Use Table II if you are the IRA owner and your spouse is
Which Table Do You Use To Determine both your sole designated beneficiary and more than 10
years younger than you.
Your Required Minimum Distribution?
For your first distribution by the required beginning
There are three different life expectancy tables. The tables date, use your age and the age of your designated benefi-
are found in Appendix B of this publication. You use only ciary as of your birthdays in the year you become age 73.
one of them to determine your required minimum distribu- Your combined life expectancy is at the intersection of
tion for each traditional IRA. Determine which one to use your ages.
as follows. If you are figuring your required minimum distribution
for 2024, use your ages as of your birthdays in 2024. For
Reminder. In using the tables for lifetime distributions, each subsequent year, use your and your spouse's ages
marital status is determined as of January 1 each year. Di- as of your birthdays in the subsequent year.
vorce or death after January 1 is generally disregarded
until the next year. Note. Use this table in the year of the owner's death if
The change in beneficiary will take effect in the year af- the owner died after the required beginning date and this
ter the distribution calendar year following the year that in- is the table that would have been used had they not died.
cludes the spouse's death or divorce.
Table III (Uniform Lifetime). Use Table III if you are the
Table I (Single Life Expectancy). Use Table I for years IRA owner and your spouse isn’t the sole designated ben-
after the year of the owner’s death if you are the owner’s eficiary or if your spouse is the sole designated benefi-
eligible designated beneficiary or their designated spousal ciary of your IRA and not more than 10 years younger than
beneficiary. However, see Surviving spouse is sole desig- you.
nated beneficiary under Owner Died on or After Required Use your age as of your birthday in the year you be-
Beginning Date, for more information. come age 73 to meet your first distribution by your re-
If you are the owner’s eligible designated beneficiary, quired beginning date.
find your life expectancy in the year following the owner’s If you are figuring your required minimum distribution
death. Use your age as of your birthday in the year distri- for 2024, use your age as of your birthday in 2024. For
butions must begin. This is usually the calendar year im- each subsequent year, use your age as of your birthday in
mediately following the calendar year of the owner's the subsequent year.
death. After the first distribution year, reduce your life ex-
pectancy by one for each subsequent year.

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Note. Use this table in the year of the owner's death if can't treat the excess (the amount that is more than the re-
the owner died after the required beginning date and this quired minimum distribution) as part of your required mini-
is the table that would have been used had they not died. mum distribution for any later year. However, any amount
distributed in your age 72 (or age 73) year will be credited
No table. Don't use any of the tables if the owner died toward the amount that must be distributed by April 1 of
before their required beginning date and either the 5-year the following year.
rule or the 10-year rule (discussed earlier) applies.
Example. Justin became 72 on December 15, 2023.
Miscellaneous Rules for Required Justin's IRA account balance on December 31, 2022, was
$38,400. He figured his required minimum distribution for
Minimum Distributions 2023 was $1,500 ($38,400 ÷ 25.6 (the distribution period
for age 72 per the life expectancy table that applied for the
Revised life expectancy tables for 2022. New life ex-
year prior to 2024)). By December 31, 2023, he had ac-
pectancy tables apply to distribution calendar years begin-
tually received distributions totaling $3,600, $2,100 more
ning on or after January 1, 2022.
than was required. Justin can’t use that $2,100 to reduce
Redetermination of initial life expectancies using the amount he is required to withdraw for 2024. Justin's
new tables. If an IRA owner died before January 1, 2022, reduced IRA account balance on December 31, 2023,
the distribution period that applies for a calendar year fol- was $34,800. Justin figured his required minimum distri-
lowing the calendar year of the owner’s death is equal to a bution for 2024 is $1,313 ($34,800 ÷ 26.5 (the distribution
single life expectancy calculated as of the calendar year of period for age 73 per Table III)). During 2024, he must re-
the owner’s death, reduced by 1 for each subsequent ceive distributions of at least that amount.
year, and is reset using the new table.
In order to do this, find your life expectancy based on Multiple individual beneficiaries. If, as of September
your age in the year following the owner’s death on Table I 30 of the year following the year in which the owner dies,
and reduce that number by 1 for each year since the year there is more than one beneficiary, the beneficiary with the
of the owner’s death. shortest life expectancy will be the designated beneficiary
The requirement to reset the initial life expectancy also if both of the following apply.
applies to an owner’s surviving spouse who dies before • All of the beneficiaries are individuals.
January 1, 2022.
• The account or benefit hasn't been divided into sepa-
Example. Your father died in 2019 at the age of 80 and rate accounts or shares for each beneficiary.
you were the designated beneficiary. You started taking
Separate accounts. A single IRA can be split into
required minimum distributions from the inherited IRA in
separate accounts or shares for each beneficiary. These
2020 when you were age 55, using a life expectancy of
separate accounts or shares can be established at any
29.6 and reducing that number by 1 each year so that in
time, either before or after the owner's required beginning
2024 (4 years later) the required minimum distribution
date. Generally, these separate accounts or shares are
would be determined by dividing the account balance by
combined for purposes of determining the required mini-
25.6 (29.6 – 4). However, under the new life expectancy
mum distribution. However, these separate accounts or
tables, the life expectancy for a 55-year-old is 31.6; there-
shares won't be combined for required minimum distribu-
fore, you calculate your required minimum distribution for
tion purposes after the death of the IRA owner if the sepa-
2024 by dividing the account balance by 27.6 (31.6 – 4).
rate accounts or shares are established by the end of the
Installments allowed. The yearly required minimum dis- year following the year of the IRA owner's death.
tribution can be taken in a series of installments (monthly, The separate account rules can't be used by beneficia-
quarterly, etc.) as long as the total distributions for the year ries of a trust unless the trust is an applicable multi-benefi-
are at least as much as the minimum required amount. ciary trust.

More than one IRA. If you are the owner of more than Trust as beneficiary. A trust can't be a designated bene-
one traditional IRA, you must determine a separate re- ficiary even if it is a named beneficiary. However, the ben-
quired minimum distribution for each IRA. However, you eficiaries of a trust will be treated as having been designa-
can total these minimum amounts and take the total from ted beneficiaries for purposes of determining required
any one or more of the IRAs. The same rule applies if you minimum distributions after the owner’s death (or, after the
are a designated beneficiary of more than one IRA that death of the owner’s surviving spouse described in Death
was owned by a single decedent. of surviving spouse prior to date distributions begin, ear-
lier) if all of the following are true.
More than minimum received. If, in any year, you re- 1. The trust is a valid trust under state law, or would be
ceive more than the required minimum amount for that but for the fact that there is no corpus.
year, you won't receive credit for the additional amount
when determining the minimum required amounts for fu- 2. The trust is irrevocable or became, by its terms, irrev-
ture years. This doesn't mean that you don't reduce your ocable upon the owner's death.
IRA account balance. It means that if you receive more
than your required minimum distribution in 1 year, you

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3. 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. Are Distributions Taxable?

4. The trustee of the trust provides the IRA custodian or In general, distributions from a traditional IRA are taxable
trustee with the documentation required by that custo- in the year you receive them.
dian or trustee. The trustee of the trust should contact
the IRA custodian or trustee for details on the docu- Failed financial institutions. Distributions from a tradi-
mentation required for a specific plan. tional IRA are taxable in the year you receive them even if
they are made without your consent by a state agency as
The deadline for the trustee to provide the beneficiary receiver of an insolvent savings institution. This means
documentation to the IRA custodian or trustee is October you must include such distributions in your gross income
31 of the year following the year of the owner's death. unless you roll them over.
Trust beneficiary is another trust. If the beneficiary
of the trust (which is the beneficiary of the IRA) is another Exceptions. Exceptions to distributions from traditional
trust and both trusts meet the above requirements, the IRAs being taxable in the year you receive them are:
beneficiaries of the other trust will be treated as having • Rollovers (see chapter 1 of Pub. 590-A);
been designated as beneficiaries for purposes of deter-
• Qualified charitable distributions, discussed later;
mining the distribution period.
• Tax-free withdrawals of contributions (see chapter 1 of
Note. The separate account rules, discussed earlier, Pub. 590-A); and
can't be used by beneficiaries of a trust unless the trust is
an applicable multi-beneficiary trust. • The return of nondeductible contributions, discussed
later under Distributions Fully or Partly Taxable.
Applicable multi-beneficiary trusts. An applicable Although a conversion of a traditional IRA is con-
multi-beneficiary trust is a trust (1) which has more than ! sidered a rollover for Roth IRA purposes, it isn't an
one beneficiary; (2) all of the beneficiaries of which are CAUTION exception to the rule that distributions from a tradi-
treated as designated beneficiaries for purposes of deter- tional IRA are taxable in the year you receive them. Con-
mining the distribution period pursuant to section 401(a) version distributions are includible in your gross income
(9); and (3) at least one of the beneficiaries of which is an subject to this rule and the special rules for conversions
eligible designated beneficiary who is either disabled or explained in chapter 1 of Pub. 590-A.
chronically ill. There are two types of applicable multi-ben-
eficiary trusts:
Qualified charitable distributions (QCDs). A QCD is
• a trust that is to be divided immediately upon the generally a nontaxable distribution made directly by the
death of the employee into separate trusts for each trustee of your IRA (other than a SEP or SIMPLE IRA) to
beneficiary, in which case the separate account rules an organization eligible to receive tax-deductible contribu-
apply to each portion of the trust; and tions. You must be at least age 70 / when the distribution 1 2
was made. Also, you must have the same type of acknowl-
• a trust that provides that no beneficiary (other than an
edgment of your contribution that you would need to claim
eligible designated beneficiary who is disabled or
a deduction for a charitable contribution. See Substantia-
chronically ill) has any right to the employee’s interest
tion Requirements in Pub. 526.
in the plan until the death of all of those disabled or
The maximum annual exclusion for QCDs is $100,000.
chronically ill eligible designated beneficiaries with re-
Any QCD in excess of the $100,000 exclusion limit is in-
spect to the trust, in which case the separate account
cluded in income as any other distribution. If you file a joint
rules do not apply, but the rule permitting payments
return, your spouse can also have a QCD and exclude up
over the life expectancy of a beneficiary applies to the
to $100,000. The amount of the QCD is limited to the
distribution of the employee’s interest regardless of
amount of the distribution that would otherwise be inclu-
whether there are other beneficiaries who are not eligi-
ded in income. If your IRA includes nondeductible contri-
ble designated beneficiaries.
butions, the distribution is first considered to be paid out of
You may want to contact a tax advisor to comply otherwise taxable income.
TIP with this complicated area of the tax law.
You can't claim a charitable contribution deduc-
! tion for any QCD not included in your income.
CAUTION
Annuity distributions from an insurance company.
Special rules apply if you receive distributions from your
Qualified charitable distribution one-time election.
traditional IRA as an annuity purchased from an insurance
Beginning in tax years beginning after December 29,
company. See Regulations sections 1.401(a)(9)-6 and
2022, you can elect to make a one-time distribution of up
54.4974-2. These regulations can be found in many libra-
to $50,000 from an individual retirement account to chari-
ries, and IRS offices, and online at IRS.gov.
ties through a charitable remainder annuity trust, a charita-
ble remainder unitrust, or a charitable gift annuity but only
if each is funded only by qualified charitable distributions.

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In the case of the charitable gift annuity, the annuity reduced by the excess of the aggregate amount of IRA
must begin making fixed payments of 5% or greater not contributions you deducted for the taxable year and any
later than 1 year from the date of funding. prior year that you were age 70 / or older over the amount 1 2
Also, for tax years beginning after 2023, this $50,000 of such IRA contributions that were used to reduce the ex-
one-time election amount and the $100,000 annual IRA cludable amount of QCDs in all earlier years. See the
charitable distribution limit will be adjusted for inflation. For Qualified Charitable Deduction Adjustment Worksheet in
more information, see Qualified charitable distributions Appendix D.
(QCDs).
Example. Jim became age 70 / in 2021 and deduc-1 2
A QCD will count towards your required minimum ted $5,000 for contributions he made in 2022 and 2023
TIP distribution, discussed earlier. but makes no contribution for 2024. Jim makes no quali-
fied charitable distributions for 2022 and makes qualified
charitable distributions of $6,000 for 2023 and $6,500 for
Example. On December 23, 2023, Amy, age 75, direc-
2024.
ted the trustee of her IRA to make a distribution of $25,000
He determines he has no excludable qualified charita-
directly to a qualified 501(c)(3) organization (a charitable
ble distribution for 2023 as figured on his 2023 QCD
organization eligible to receive tax-deductible contribu-
Worksheet. His 2023 qualified charitable distribution is re-
tions). The total value of Amy's IRA is $30,000 and con-
duced by the aggregate amount of $10,000 of the contri-
sists of $20,000 of deductible contributions and earnings
butions he deducted in 2022 and 2023, which reduces his
and $10,000 of nondeductible contributions (basis). Be-
cause Amy is at least age 70 / and the distribution is 1 2 excludable qualified charitable distribution to a negative
amount of $4,000.
made directly by the trustee to a qualified organization, the
Jim decides to make a qualified charitable distribution
part of the distribution that would otherwise be includible
of $6,500 for 2024. Jim completes his 2024 QCD work-
in Amy's income ($20,000) is a QCD.
sheet by entering the amount of the remainder of the ag-
In this case, Amy has made a QCD of $20,000 (her de-
gregate amount of the contributions he deducted in 2022
ductible contributions and earnings). Because Amy made
and 2023 ($4,000) on line 1. This amount is figured on his
a distribution of nondeductible contributions from her IRA,
2023 QCD worksheet and is entered on line 1 of his 2024
she must file Form 8606 with her return. Amy reports the
QCD worksheet. Jim figures his excludable qualified chari-
total distribution ($25,000) on line 4a of Form 1040-SR.
table distribution of $2,500 on his 2024 QCD worksheet
She completes Form 8606 to determine the amount to en-
($6,500 – $4,000 = $2,500).
ter 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 One-time qualified Health Savings Account (HSA)
and she took no other distributions in 2023. She also en- funding distribution. You may be able to make a quali-
ters “QCD” next to line 4b to indicate a qualified charitable fied HSA funding distribution from your traditional IRA or
distribution. Roth IRA to your HSA. You can't make this distribution
After the distribution, her basis in her IRA is $5,000. If from an ongoing SEP IRA or SIMPLE IRA. For this pur-
Amy itemizes deductions and files Schedule A (Form pose, a SEP IRA or SIMPLE IRA is ongoing if an employer
1040) with Form 1040-SR, the $5,000 portion of the distri- contribution is made for the plan year ending with or within
bution attributable to the nondeductible contributions can your tax year in which the distribution would be made. The
be deducted as a charitable contribution, subject to adjus- distribution must be less than or equal to your maximum
ted gross income (AGI) limits. She can't take the charita- annual HSA contribution.
ble contribution deduction for the $20,000 portion of the This distribution must be made directly by the trustee of
distribution that wasn't included in her income. the IRA to the trustee of the HSA. The distribution isn't in-
cluded in your income, isn't deductible, and reduces the
Offset of QCDs by amounts contributed after age
amount that can be contributed to your HSA. You must
70 / . 1 2 Beginning in tax years after December 31, 2019,
make the distribution by the end of the year; the special
the amount of QCDs that you can exclude from income is

Jim’s Illustrated 2023 QCD Adjustment Worksheet Keep for Your Records
Enter the total amounts of contributions deducted in prior years that you were age 70 / or older that did not reduce 1 2
1. the excludable amount of qualified charitable contributions in prior years. 1. -0-
Enter the total amounts contributed and deducted during the current year if you were age 70 / (or older) at the end of 1 2
the year. If this is your first QCD worksheet, also include contributions you deducted in prior years during which you
2. were age 70 / (or older) at the end of the year.1 2 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 $100,000. 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.

14 Chapter 1 Traditional IRAs Publication 590-B (2023)

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Jim’s Illustrated 2024 QCD Adjustment Worksheet Keep for Your Records
Enter the total amounts of contributions deducted in prior years that you were age 70 / or older that did not reduce 1 2
1. the excludable amount of qualified charitable contributions in prior years. 1. 4,000
Enter the total amounts contributed and deducted during the current year if you were age 70 / (or older) at the end of 1 2
the year. If this is your first QCD worksheet, also include contributions you deducted in prior years during which you
2. were age 70 / (or older) at the end of the year.1 2 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 $100,000. 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.

rule allowing contributions to your HSA for the previous received. See Reporting and Withholding Requirements
year if made by your tax return filing deadline doesn't ap- for Taxable Amounts, later.
ply. The qualified HSA funding distribution is reported on
Form 8889 for the year in which the distribution is made. Partly taxable. If you made nondeductible contributions
or rolled over any after-tax amounts to any of your tradi-
One-time transfer. Generally, only one qualified HSA tional IRAs, you have a cost basis (investment in the con-
funding distribution is allowed during your lifetime. If you tract) equal to the amount of those contributions. These
own two or more IRAs, and want to use amounts in multi- nondeductible contributions aren't taxed when they are
ple IRAs to make a qualified HSA funding distribution, you distributed to you. They are a return of your investment in
must first make an IRA-to-IRA transfer of the amounts to your IRA.
be distributed into a single IRA, and then make the Only the part of the distribution that represents nonde-
one-time qualified HSA funding distribution from that IRA. ductible contributions and rolled over after-tax amounts
Testing period rules apply. If at any time during the (your cost basis) is tax free. If nondeductible contributions
testing period you cease to meet all requirements to be an have been made or after-tax amounts have been rolled
eligible individual, the amount of the qualified HSA funding over to your IRA, distributions consist partly of nondeducti-
distribution is included in your gross income. The qualified ble contributions (basis) and partly of deductible contribu-
HSA funding distribution is included in gross income in the tions, earnings, and gains (if there are any). Until all of
tax year you first fail to be an eligible individual. This your basis has been distributed, each distribution is partly
amount is subject to the 10% additional tax (unless the nontaxable and partly taxable.
failure is due to disability or death).
Form 8606. You must complete Form 8606, and attach it
More information. See Pub. 969 for additional infor- to your return, if you receive a distribution from a tradi-
mation about this distribution. tional IRA and have ever made nondeductible contribu-
tions or rolled over after-tax amounts to any of your tradi-
Ordinary income. Distributions from traditional IRAs that tional IRAs. Using the form, you will figure the nontaxable
you include in income are taxed as ordinary income. distributions for 2023, and your total IRA basis for 2023
and earlier years. See the illustrated Forms 8606 in this
No special treatment. In figuring your tax, you can't use
chapter.
the 10-year tax option or capital gain treatment that ap-
plies to lump-sum distributions from qualified retirement Note. If you are required to file Form 8606, but you
plans. aren't required to file an income tax return, you must still
If you were affected by a qualified disaster, see file Form 8606. Complete Form 8606, sign it, and send it
TIP chapter 3. to the IRS at the time and place you would otherwise file
an income tax return.

Distributions Fully or Partly Taxable Figuring the Nontaxable and Taxable
Amounts
Distributions from your traditional IRA may be fully or
partly taxable, depending on whether your IRA includes If your traditional IRA includes nondeductible contributions
any nondeductible contributions. and you received a distribution from it in 2023, you must
use Form 8606 to figure how much of your 2023 IRA distri-
Fully taxable. If only deductible contributions were made bution is tax free.
to your traditional IRA (or IRAs, if you have more than
one), you have no basis in your IRA. Because you have no Note. When figuring the nontaxable and taxable
basis in your IRA, any distributions are fully taxable when amounts of distributions made prior to death in the year
the IRA account owner dies, the value of all traditional

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(including SEP) and SIMPLE IRAs should be figured as of 6. Enter the amount from line 8 of Worksheet 1-1 on
the date of death instead of December 31. lines 13 and 17 of Form 8606.
Contribution and distribution in the same year. If you 7. Complete line 14 of Form 8606.
received a distribution in 2023 from a traditional IRA and 8. Enter the amount from line 9 of Worksheet 1-1 (or, if
you also made contributions to a traditional IRA for 2023 you entered an amount on line 11, the amount from
that may not be fully deductible because of the income that line) on line 15a of Form 8606.
limits, you can use Worksheet 1-1 to figure how much of
your 2023 IRA distribution is tax free and how much is tax- Example. Rose Green has made the following contri-
able. Then, you can figure the amount of nondeductible butions to her traditional IRAs.
contributions to report on Form 8606. Follow the instruc-
tions under Reporting your nontaxable distribution on Year Deductible Nondeductible
Form 8606 next to figure your remaining basis after the 2016 2,000 -0-
distribution. 2017 2,000 -0-
2018 2,000 -0-
Reporting your nontaxable distribution on Form 2019 1,000 -0-
8606. To report your nontaxable distribution and to figure 2020 1,000 -0-
2021 1,000 -0-
the remaining basis in your traditional IRA after distribu- 2022 700 300
tions, you must complete Worksheet 1-1 before complet- Totals $9,700 $300
ing Form 8606. Then, follow these steps to complete Form
8606. Rose needs to complete Worksheet 1-1 to determine if
her IRA deduction for 2023 will be reduced or eliminated.
1. Use Worksheet 1-2 in chapter 1 of Pub. 590-A, or the
In 2023, she makes a $2,000 contribution that may be
IRA Deduction Worksheet in the Form 1040 or
partly nondeductible. She also receives a distribution of
1040-NR instructions to figure your deductible contri-
$5,000 for conversion to a Roth IRA. She completed the
butions to traditional IRAs to report on Schedule 1
conversion before December 31, 2023, and didn’t rechar-
(Form 1040), line 20.
acterize any contributions. At the end of 2023, the fair
2. After you complete Worksheet 1-2 in chapter 1 of Pub. market values of her accounts, including earnings, total
590-A or the IRA Deduction Worksheet in the form in- $20,000. She didn't receive any tax-free distributions in
structions, enter your nondeductible contributions to earlier years. The amount she includes in income for 2023
traditional IRAs on line 1 of Form 8606. is figured on Worksheet 1-1.
3. Complete lines 2 through 5 of Form 8606. The illustrated Form 8606 for Rose shows the informa-
4. If line 5 of Form 8606 is less than line 8 of Worksheet tion required when you need to use Worksheet 1-1 to fig-
1-1, complete lines 6 through 15c of Form 8606 and ure your nontaxable distribution. Assume that the $500
stop here. entered on Form 8606, line 1, is the amount Rose figured
using instructions 1 and 2 given earlier under Reporting
5. If line 5 of Form 8606 is equal to or greater than line 8 your nontaxable distribution on Form 8606.
of Worksheet 1-1, follow instructions 6 and 7 next.
Don't complete lines 6 through 12 of Form 8606.

16 Chapter 1 Traditional IRAs Publication 590-B (2023)

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Worksheet 1-1. Figuring the Taxable Part of Your IRA Distribution
Use only if you made contributions to a traditional IRA for 2023 that may not be fully deductible and have to figure the 
taxable part of your 2023 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, 2023, 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, 2022  . . . . . . . . . . . . . . . . . . . . .                                                   1.   
2. Enter the total of all contributions made to your traditional IRAs during 2023 and all 
    contributions made during 2024 that were for 2023, 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, 2023 (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 2023. 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, 2023. 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, 2023. (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, 2023, 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.

Publication 590-B (2023)                     Chapter 1 Traditional IRAs                                                                                               17

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Worksheet 1-1. Figuring the Taxable Part of Your IRA Distribution—Illustrated
Use only if you made contributions to a traditional IRA for 2023 that may not be fully deductible and have to figure the 
taxable part of your 2023 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, 2023, 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, 2022  . . . . . . . . . . . . . . . . . . . . . . . .                                              1.  300
2. Enter the total of all contributions made to your traditional IRAs during 2023 and all 
    contributions made during 2024 that were for 2023, 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, 2023 (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 2023. 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, 
    2023. 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, 2023. (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, 2023, 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.

18                                           Chapter 1 Traditional IRAs                         Publication 590-B (2023)

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                                                                                                                                      OMB No. 1545-0074
Form  8606                                             Nondeductible IRAs
                                                   Attach to 2023 Form 1040, 1040-SR, or 1040-NR. 
Department of the Treasury                                                                                                             Attachment  2023
Internal Revenue Service          Go to www.irs.gov/Form8606 for instructions and the latest information.                              Sequence No. 48
Name. If married, file a separate form for each spouse required to file 2023 Form 8606. See instructions.                         Your social security number 
Rose Green                                                                                                                          001-00-0000
                            Home address (number and street, or P.O. box if mail is not delivered to your home)                        Apt. no.
Fill in Your Address 
Only if You Are             City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below (see instructions). 
Filing This Form by 
Itself and Not With 
Your Tax Return             Foreign country name                     Foreign province/state/county                                Foreign postal code

Part I        Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, Traditional SEP, 
              and Traditional SIMPLE IRAs
              Complete this part only if one or more of the following apply.
              • You made nondeductible contributions to a traditional IRA for 2023. 
              • You took distributions from a traditional, traditional SEP, or traditional SIMPLE IRA in 2023 and you made nondeductible 
              contributions to a traditional IRA in 2023 or an earlier year. For this purpose, a distribution does not include a rollover 
              (other than certain qualified disaster distribution repayments from 2023 Form(s) 8915-F), qualified charitable distribution, 
              one-time distribution to fund an HSA, conversion, recharacterization, or return of certain contributions. 
              • You converted part, but not all, of your traditional, traditional SEP, and traditional SIMPLE IRAs to Roth, Roth SEP, or 
              Roth SIMPLE IRAs in 2023 and you made nondeductible contributions to a traditional IRA in 2023 or an earlier year.
1     Enter your nondeductible contributions to traditional IRAs for 2023, including those made for 2023 
      from January 1, 2024, through April 15, 2024. See instructions  .     .  . .                        . .   .  . . . . .      . 1                         500
2     Enter your total basis in traditional IRAs. See instructions . . .    .  . .                        . .   .  . . . . .      . 2                         300
3     Add lines 1 and 2       . . . .  .         . . . . . . . . .   . .    .  . .                        . .   .  . . . . .      . 3                         800
      In 2023, did you take a distribution from              No        Enter the amount from line 3 on line 14. 
      traditional, traditional SEP, or traditional                     Do not complete the rest of Part I.
      SIMPLE IRAs, or make a Roth, Roth SEP, 
      or Roth SIMPLE IRA conversion?                         Yes       Go to line 4.
4     Enter those contributions included on line 1 that were made from January 1, 2024, through April 15, 2024                      4                         0
5     Subtract line 4 from line 3   .  .         . . . . . . . . .   . .    .  . .                        . .   .  . . . . .      . 5                         800
6     Enter the value of all your traditional, traditional SEP, and traditional SIMPLE IRAs as of December 31, 
      2023, plus any outstanding rollovers. Subtract certain repayments of qualified disaster distributions, if
      any, from 2023 Form(s) 8915-F (see instructions)  .    . . .   . .    .  . .                        . .   .  . . . . .      . 6
7     Enter your distributions from traditional, traditional SEP, and traditional SIMPLE IRAs in 2023. Do not 
      include rollovers (other than repayments of qualified disaster distributions, if any, from 2023 Form(s) 
      8915-F (see instructions)); qualified charitable distributions; a one-time distribution to fund an HSA; 
      conversions  to  a  Roth,  Roth  SEP,  or  Roth  SIMPLE  IRA;  certain  returned  contributions;  or 
      recharacterizations of traditional IRA contributions (see instructions)  . .                        . .   .  . . . . .      . 7
8     Enter the net amount you converted from traditional, traditional SEP, and traditional SIMPLE IRAs to 
      Roth, Roth SEP, or Roth SIMPLE IRAs in 2023. Also, enter this amount on line 16  .                           . . . . .      . 8
9     Add lines 6, 7, and 8  .    . .  .         . . . . . . . . .   . .    .  . .                        .     9
10    Divide  line  5  by  line  9.  Enter  the  result  as  a  decimal  rounded  to  at  least  3
      places. If the result is 1.000 or more, enter “1.000”  . . .   . .    .  . .                        .     10     × .
11    Multiply  line  8  by  line  10.  This  is  the  nontaxable  portion  of  the  amount  you
      converted to Roth, Roth SEP, or Roth SIMPLE IRAs. Also, enter this amount 
      on line 17 .       .  . . . . .  .         . . . . . . . . .   . .    .  . .                        .     11
12    Multiply line 7 by line 10. This is the nontaxable portion of your distributions
      that you did not convert to a Roth, Roth SEP, or Roth SIMPLE IRA .       . .                        .     12
13    Add lines 11 and 12. This is the nontaxable portion of all your distributions                       . .   .  . . . . .      . 13                        460*
14    Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2023 and earlier years                       . 14                        340
15 a  Subtract line 12 from line 7 .   .         . . . . . . . . .   . .    .  . .                        . .   .  . . . . .      . 15a
b     Enter the amount on line 15a attributable to qualified disaster distributions, if any, from 2023 Form(s) 
      8915-F (see instructions). Also, enter this amount on 2023 Form(s) 8915-F, line 18, as applicable (see 
      instructions) .       . . . . .  .         . . . . . . . . .   . .    .  . .                        . .   .  . . . . .      . 15b
c  Taxable amount. Subtract line 15b from line 15a. If more than zero, also include this amount on 2023 
      Form 1040, 1040-SR, or 1040-NR, line 4b  .         . . . . .   . .    .  . .                        . .   .  . . . . .      . 15c                       0
      Note: You may be subject to an additional 10% tax on the amount on line 15c if you were under age 
      59½ at the time of the distribution. See instructions.
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.                                    Cat. No. 63966F       Form 8606 (2023) 
* From Worksheet 1-1 in Publication 590-B

Publication 590-B (2023)                               Chapter 1 Traditional IRAs                                                                                 19

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Form 8606 (2023)                                                                                                                                                   Page 2 
Part II    2023 Conversions From Traditional, Traditional SEP, or Traditional SIMPLE IRAs to Roth, Roth SEP, or 
           Roth SIMPLE IRAs
           Complete this part if you converted part or all of your traditional, traditional SEP, and traditional SIMPLE IRAs to a Roth, 
           Roth SEP, or Roth SIMPLE IRA in 2023.
16   If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you converted
     from  traditional,  traditional  SEP,  and  traditional  SIMPLE  IRAs  to  Roth,  Roth  SEP,  or  Roth  SIMPLE 
     IRAs in 2023  . .      .    . . .      . . . . . . . .   .   .      . . . . . . . .    . . . .   . .            16                                            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) .    .      . . . . . . . .   .   .      . . . . . . . .    . . . .   . .            17                                            460
18   Taxable amount.        Subtract line 17 from line 16. If more than zero, also include this amount on 2023 
     Form 1040, 1040-SR, or 1040-NR, line 4b  .       . . .   .   .      . . . . . . . .    . . . .   . .            18                                            4,540*
Part III   Distributions From Roth, Roth SEP, or Roth SIMPLE IRAs
           Complete this part only if you took a distribution from a Roth, Roth SEP, or Roth SIMPLE IRA in 2023. For this purpose, a 
           distribution does not include a rollover (other than a repayment of a qualified disaster distribution from 2023 Form(s) 
           8915-F (see instructions)), qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, or 
           return of certain contributions (see instructions).
19   Enter  your  total  nonqualified  distributions  from  Roth,  Roth  SEP,  and  Roth  SIMPLE  IRAs  in  2023, 
     including any qualified first-time homebuyer distributions, and any qualified disaster distributions from
     2023 Form(s) 8915-F (see instructions) .       . . . .   .   .      . . . . . . . .    . . . .   . .            19
20   Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 reduced
     by the total of all your prior qualified first-time homebuyer distributions . . . .    . . . .   . .            20
21   Subtract line 20 from line 19. If zero or less, enter -0-  . .      . . . . . . . .    . . . .   . .            21
22   Enter your basis in Roth, Roth SEP, and Roth SIMPLE IRA contributions (see instructions). If line 21 is 
     zero, stop here  .     .    . . .      . . . . . . . .   .   .      . . . . . . . .    . . . .   . .            22
23   Subtract line 22 from line 21. If zero or less, enter -0- and skip lines 24 and 25. If more than zero, you
     may be subject to an additional tax (see instructions)   .   .      . . . . . . . .    . . . .   . .            23
24   Enter  your  basis  in  conversions  from  traditional,  traditional  SEP,  and  traditional  SIMPLE  IRAs  and 
     rollovers from qualified retirement plans to a Roth, Roth SEP, or Roth SIMPLE IRA. See instructions .           24
25 a Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c . . . . .   . .            25a
   b Enter the amount on line 25a attributable to qualified disaster distributions, if any, from 2023 Form(s) 
     8915-F (see instructions). Also, enter this amount on 2023 Form(s) 8915-F, line 19, as applicable (see 
     instructions) . .      .    . . .      . . . . . . . .   .   .      . . . . . . . .    . . . .   . .            25b
   c  Taxable amount. Subtract line 25b from line 25a. If more than zero, also include this amount on 2023 
     Form 1040, 1040-SR, or 1040-NR, line 4b .        . . .   .   .      . . . . . . . .    . . . .   . .            25c
Sign Here Only       Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and belief, it 
if You Are Filing    is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
This Form by Itself 
and Not With Your 
Tax Return           Your signature                                                               Date
                 Print/Type preparer’s name         Preparer’s signature               Date
Paid                                                                                                  Check          if PTIN
                                                                                                      self-employed 
Preparer         Firm’s name                                                                          Firm’s EIN 
Use Only         Firm’s address                                                                       Phone no.
* From Worksheet 1-1 in Publication 590-B                                                                               Form 8606 (2023) 

20                                                  Chapter 1     Traditional IRAs                      Publication 590-B (2023)

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Other Special IRA Distribution If code 1, 5, or 8 appears on your Form 1099-R,
you are probably subject to a penalty or additional
Situations CAUTION! tax. If code 1 appears, see Early Distributions,
Two other special IRA distribution situations are discussed later. If code 5 appears, see Prohibited Transactions , later.
next. If code 8 appears, see Excess Contributions in chapter 1
of Pub. 590-A.
Distribution of an annuity contract from your IRA ac-
count. You can tell the trustee or custodian of your tradi- Letter codes. Some of the letter codes are explained
tional IRA account to use the amount in the account to buy below. All of the codes are explained in the instructions for
an annuity contract for you. You aren't taxed when you re- recipients on Form 1099-R.
ceive the annuity contract (unless the annuity contract is
B—Designated Roth account distribution.
being converted to an annuity held by a Roth IRA). You
are taxed when you start receiving payments under that G—Direct rollover of a distribution to a qualified plan, a
annuity contract. section 403(b) plan, a governmental section 457(b)
plan, or an IRA.
Tax treatment. If only deductible contributions were
made to your traditional IRA since it was opened (this in- H—Direct rollover of a designated Roth account distri-
cludes all your traditional IRAs, if you have more than bution to a Roth IRA.
one), the annuity payments are fully taxable. J—Early distribution from a Roth IRA, no known ex-
If any of your traditional IRAs include both deductible ception (in most cases, under age 59½).
and nondeductible contributions, the annuity payments
N—Recharacterized IRA contribution made for 2023
are taxed as explained earlier under Distributions Fully or
and recharacterized in 2023.
Partly Taxable.
P—Excess contributions plus earnings/
Cashing in retirement bonds. When you cash in retire- excess deferrals (and/or earnings) taxable in 2022.
ment bonds, you are taxed on the entire amount you re-
ceive. If you reach age 70 / and you have not yet cashed 1 2 Q—Qualified distribution from a Roth IRA.
in your retirement bonds, you should include the entire R—Recharacterized IRA contribution made for 2022
value of the bonds in your income in the year in which you and recharacterized in 2023.
turn 70 / . The value of the bonds is the amount you would 1 2 S—Early distribution from a SIMPLE IRA in the first
have received if you had cashed them in at the end of that 2 years, no known exception (under age 59½).
year. When you later cash in the bonds, you won't be
taxed again. T—Roth IRA distribution, exception applies.
If the distribution shown on Form 1099-R is from your
IRA, SEP IRA, or SIMPLE IRA, the small box in box 7 (la-
Reporting and Withholding
beled IRA/SEP/SIMPLE) should be marked with an “X.”
Requirements for Taxable Amounts
If code J, P, or S appears on your Form 1099-R,
If you receive a distribution from your traditional IRA, you ! you are probably subject to a penalty or additional
will receive Form 1099-R, or a similar statement. IRA dis- CAUTION tax. If code J appears, see Early Distributions,
tributions are shown in boxes 1 and 2a of Form 1099-R. A later. If code P appears, see Excess Contributions in
number or letter code in box 7 tells you what type of distri- chapter 1 of Pub. 590-A. If code S appears, see Distribu-
bution you received from your IRA. tions (Withdrawals) in chapter 3 of Pub. 560.

Number codes. Some of the number codes are ex- Withholding. Federal income tax is withheld from distri-
plained below. All of the codes are explained in the in- butions from traditional IRAs unless you choose not to
structions for recipients on Form 1099-R. have tax withheld.
1—Early distribution, no known exception (in most ca- If you are receiving periodic payments (payments made
ses, under age 59½). in installments at regular intervals over a period of more
than 1 year) use Form W-4P to have tax withheld from
2—Early distribution, exception applies (under age
your IRA. The amount of tax withheld from an annuity or a
59½).
similar periodic payment is based on your marital status
3—Disability. and any adjustments you claim on your Form W-4P.
4—Death. Complete Form W-4R to have taxes withheld from your
nonperiodic payments or eligible rollover distribution from
5—Prohibited transaction. your IRA. Generally, tax will be withheld at a 10% rate on
7—Normal distribution. nonperiodic payments.
8—Excess contributions plus earnings/ IRA distributions delivered outside the United
excess deferrals (and/or earnings) States. In general, if you are a U.S. citizen or resident
taxable in 2023. 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.

Publication 590-B (2023) Chapter 1 Traditional IRAs 21

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To choose exemption from withholding, you must certify Disqualified persons include your fiduciary and mem-
to the payer under penalties of perjury that you aren't a bers of your family (spouse, ancestor, lineal descendant,
U.S. citizen, a resident alien of the United States, or a and any spouse of a lineal descendant).
tax-avoidance expatriate.
The following are some examples of prohibited transac-
Even if this election is made, the payer must withhold
tions with a traditional IRA.
tax at the rates prescribed for nonresident aliens.
• Borrowing money from it.
More information. For more information on withhold-
ing on pensions and annuities, see Pensions and Annui- • Selling property to it.
ties in chapter 1 of Pub. 505. For more information on • Using it as security for a loan.
withholding on nonresident aliens and foreign entities, see
Pensions, Annuities, and Alimony under Withholding on • Buying property for personal use (present or future)
Specific Income in Pub. 515. with IRA funds.
If your IRA invested in nonpublicly traded assets
Reporting taxable distributions on your return. Re- ! or assets that you directly control, the risk of en-
port fully taxable distributions, including early distributions, CAUTION gaging in a prohibited transaction in connection
on Form 1040, 1040-SR, or 1040-NR, line 4b (no entry is with your IRA may be increased.
required on line 4a). If only part of the distribution is taxa-
ble, enter the total amount on Form 1040, 1040-SR, or
1040-NR, line 4a, and enter the taxable part on Form Fiduciary. For these purposes, a fiduciary includes any-
1040, 1040-SR, or 1040-NR, line 4b. one who does any of the following.
• Exercises any discretionary authority or discretionary
Estate tax. Generally, the value of an annuity or other control in managing your IRA or exercises any author-
payment receivable by any beneficiary of a decedent's tra- ity or control in managing or disposing of its assets.
ditional IRA that represents the part of the purchase price
contributed by the decedent (or by their former em- • Provides investment advice to your IRA for a fee, or
ployer(s)) must be included in the decedent's gross es- has any authority or responsibility to do so.
tate. For more information, see the instructions for Form • Has any discretionary authority or discretionary re-
706, Schedule I. sponsibility in administering your IRA.

Effect on an IRA account. Generally, if you or your ben-
eficiary engages in a prohibited transaction in connection
What Acts Result in Penalties with your traditional IRA account at any time during the
or Additional Taxes? year, the account stops being an IRA as of the first day of
that year.
The tax advantages of using traditional IRAs for retirement However, if you own more than one IRA, each IRA is
savings can be offset by additional taxes and penalties if treated as a separate account, and loss of IRA status only
you don't follow the rules. There are additions to the regu- affects that IRA that participated in that prohibited transac-
lar tax for using your IRA funds in prohibited transactions. tion.
There are also additional taxes for the following activities.
Effect on you or your beneficiary. If your account stops
• Investing in collectibles. being an IRA because you or your beneficiary engaged in
• Having unrelated business income. a prohibited transaction, the account is treated as distrib-
uting all its assets to you at their fair market values on the
• Taking early distributions. first day of the year. If the total of those values is more
• Allowing excess amounts to accumulate (failing to than your basis in the IRA, you will have a taxable gain
take required distributions). that is includible in your income. For information on figur-
ing your gain and reporting it in income, see Are Distribu-
• Making excess contributions. tions Taxable, earlier. The distribution may be subject to
There are penalties for overstating the amount of non- additional taxes or penalties.
deductible contributions and for failure to file Form 8606, if Borrowing on an annuity contract. If you borrow
required. money against your traditional IRA annuity contract, you
This chapter discusses those acts (relating to distribu- must include in your gross income the fair market value of
tions) that you should avoid and the additional taxes and the annuity contract as of the first day of your tax year. You
other costs, including loss of IRA status, that apply if you may have to pay the 10% additional tax on early distribu-
don't avoid those acts. tions, discussed later.
Pledging an account as security. If you use a part of
Prohibited Transactions your traditional IRA account as security for a loan, that
part is treated as a distribution and is included in your
Generally, a prohibited transaction is any improper use of gross income. You may have to pay the 10% additional tax
your traditional IRA account or annuity by you, your on early distributions, discussed later.
beneficiary, or any disqualified person.

22 Chapter 1 Traditional IRAs Publication 590-B (2023)

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Trust account set up by an employer or an employee 2. The IRA is established solely to benefit you, your
association. Your account or annuity doesn't lose its IRA spouse, and your or your spouse's beneficiaries.
treatment if your employer or the employee association
3. During the year, the total fair market value of the pay-
with whom you have your traditional IRA engages in a pro-
ments you receive isn't more than:
hibited transaction.
a. $10 for IRA deposits of less than $5,000, or
Owner participation. If you participate in the prohibi-
ted transaction with your employer or the association, your b. $20 for IRA deposits of $5,000 or more.
account is no longer treated as an IRA.
If the consideration is group-term life insurance, require-
Taxes on prohibited transactions. If someone other ments (1) and (3) don't apply if no more than $5,000 of the
than the owner or beneficiary of a traditional IRA engages face value of the insurance is based on a dollar-for-dollar
in a prohibited transaction, that person may be liable for basis on the assets in your IRA.
certain taxes. In general, there is a 15% tax on the amount
Services received at reduced or no cost. Even if a
of the prohibited transaction and a 100% additional tax if
sponsor provides services at reduced or no cost, there is
the transaction isn't corrected.
no prohibited transaction if all of the following require-
Loss of IRA status. If the traditional IRA ceases to be ments are met.
an IRA because of a prohibited transaction by you or your
• The traditional IRA qualifying you to receive the serv-
beneficiary, neither you nor your beneficiary is liable for
ices is established and maintained for the benefit of
these excise taxes. However, you or your beneficiary may
you, your spouse, and your or your spouse's benefi-
have to pay other taxes, as discussed under Effect on you
ciaries.
or your beneficiary, earlier.
• The bank itself can legally offer the services.
Exempt Transactions • The services are provided in the ordinary course of
business by the bank (or a bank affiliate) to customers
The Department of Labor has authority to grant adminis- who qualify for but don't maintain an IRA (or a Keogh
trative exemptions from the prohibited transaction provi- plan).
sions of ERISA and the Code for a class of transactions or
for individual transactions. In order to grant an administra- • The determination, for a traditional IRA, of who quali-
fies for these services is based on an IRA (or a Keogh
tive exemption, the Department must make the following
plan) deposit balance equal to the lowest qualifying
three determinations.
balance for any other type of account.
1. The exemption must be administratively feasible.
• The rate of return on a traditional IRA investment that
2. In the interest of the plan and its participants and ben- qualifies isn't less than the return on an identical in-
eficiaries. vestment that could have been made at the same time
at the same branch of the bank by a customer who
3. Protective of the rights of plan participants and benefi-
isn't eligible for (or doesn't receive) these services.
ciaries.

For additional information on prohibited transaction ex- Investment in Collectibles
emptions, see the Department of Labor publication,
If your traditional IRA invests in collectibles, the amount in-
Exemption Procedures under Federal Pension Law.
vested is considered distributed to you in the year inves-
ted. You may have to pay the 10% additional tax on early
Transactions Not Prohibited distributions, discussed later.
The following two types of transactions aren't prohibited Any amounts that were considered to be distributed
transactions if they meet the requirements that follow. when the investment in the collectible was made, and
which were included in your income at that time, aren't in-
• Payments of cash, property, or other consideration by
cluded in your income when the collectible is actually dis-
the sponsor of your traditional IRA to you (or members
tributed from your IRA.
of your family).
• Your receipt of services at reduced or no cost from the Collectibles. These include:
bank where your traditional IRA is established or • Artworks,
maintained.
• Rugs,
Payments of cash, property, or other consideration. • Antiques,
Even if a sponsor makes payments to you or your family,
there is no prohibited transaction if all three of the follow- • Metals,
ing requirements are met. • Gems,
1. The payments are for establishing a traditional IRA or • Stamps,
for making additional contributions to it.
• Coins,

Publication 590-B (2023) Chapter 1 Traditional IRAs 23

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• Alcoholic beverages, and A number of exceptions to this rule are discussed later
under Exceptions. Also see Contributions Returned
• Certain other tangible personal property.
Before Due Date of Return in chapter 1 of Pub. 590-A.
Exception. Your IRA can invest in one, one-half,
one-quarter, or one-tenth ounce U.S. gold coins, or After age 59 / and before age 72. 1 2 After you reach age
one-ounce silver coins minted by the Treasury Depart- 59 / , you can receive distributions without having to pay 1 2
ment. It can also invest in certain platinum coins and cer- the 10% additional tax. Even though you can receive dis-
tain gold, silver, palladium, and platinum bullion. tributions after you reach age 59 / , distributions aren't re-1 2
quired until you reach age 72. See When Must You With-
The coins must be in the possession of the custo- draw Assets? (Required Minimum Distributions), earlier.
! dian or trustee of the IRA. If the owner or the ben-
CAUTION eficiary of the IRA takes possession of the coins,
the coins will be treated as distributed. Exceptions

There are several exceptions to the age 59 / rule. Even if 1 2
Unrelated Business Income you receive a distribution before you are age 59 / , you 1 2
may not have to pay the 10% additional tax if you are in
An IRA is subject to tax on unrelated business income if it one of the following situations.
carries on an unrelated trade or business. An unrelated
• You have unreimbursed medical expenses that are
trade or business means any trade or business regularly
more than 7.5% of your AGI.
carried on by the IRA or by a partnership of which it is a
member, and not substantially related to the IRA’s exempt • The distribution is for the cost of your medical insur-
purpose or function. If the IRA has $1,000 or more of unre- ance due to a period of unemployment.
lated trade or business gross income, the IRA must file a • You are totally and permanently disabled.
Form 990-T, Exempt Organization Business Income Tax
Return. An IRA trustee is permitted to file Form 990-T on • You have been certified as having a terminal illness.
behalf of the IRA. In the case of an IRA that operates on a • You are the beneficiary of a deceased IRA owner.
calendar year, the Form 990-T must be filed by April 15
following the close of the calendar year. In the case of an • You are receiving distributions in the form of a series
IRA that operates on a fiscal year, the Form 990-T must be of substantially equal periodic payments.
filed by the 15th day of the 4th month following the close • The distribution is for your qualified higher education
of the fiscal year. See Pub. 598 for more information. expenses.
• You use the distributions to buy, build, or rebuild a first
Early Distributions home.
You must include early distributions of taxable amounts • The distribution is due to an IRS levy of the IRA or re-
from your traditional IRA in your gross income. Early distri- tirement plan.
butions are also subject to an additional 10% tax, as dis- • The distribution is a qualified reservist distribution.
cussed later.
• The distribution is a qualified birth or adoption distribu-
Early distributions defined. Early distributions are gen- tion.
erally amounts distributed from your traditional IRA ac- • The distribution is a qualified disaster distribution or
count or annuity before you are age 59 / , or amounts you 1 2 qualified disaster recovery distribution.
receive when you cash in retirement bonds before you are
age 59 / .1 2 • The distribution is a corrective distribution.
If you were affected by a qualified disaster, see Most of these exceptions are explained below.
TIP chapter 3.
Note. Distributions that are timely and properly rolled
over, as discussed in chapter 1 of Pub. 590-A, aren't sub-
ject to either regular income tax or the 10% additional tax.
Age 59 / Rule1 2 Certain withdrawals of excess contributions after the due
date of your return are also tax free and therefore not sub-
Generally, if you are under age 59 / , you must pay a 10% 1 2
ject to the 10% additional tax. (See Excess Contributions
additional tax on the distribution of any assets (money or
Withdrawn After Due Date of Return in chapter 1 of Pub.
other property) from your traditional IRA. Distributions be-
590-A.) This also applies to transfers incident to divorce,
fore you are age 59 / are called “early distributions.”1 2
as discussed under Can You Move Retirement Plan As-
The 10% additional tax applies to the part of the distri- sets? in chapter 1 of Pub. 590-A.
bution that you have to include in gross income. It is in ad- Receivership distributions. Early distributions (with
dition to any regular income tax on that amount. 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 distribu-
tion is from a receiver that is a state agency.

24 Chapter 1 Traditional IRAs Publication 590-B (2023)

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Unreimbursed medical expenses. Even if you are un- bution on or after the date you have received a certifica-
der age 59½, there are certain distribution amounts on tion by a physician that you are terminally ill.
which you don’t have to pay the 10% additional tax.
Terminally ill. You are considered terminally ill if you
If you have unreimbursed medical expenses (that
are certified by a physician as having an illness or physical
would qualify for a medical deduction) in excess of 7.5%
condition which can reasonably be expected to result in
of your (AGI), defined next, you don’t have to pay the 10%
death in 84 months or less after the date of the certifica-
additional tax on distributions from your IRA up to the
tion.
amount by which those qualifying medical expenses ex-
ceed 7.5% of your (AGI). Certification of terminal illness. A certification of termi-
You can only take into account unreimbursed nal illness must include the following:
! medical expenses that you would be able to in- • A statement that the individual’s illness or physical
CAUTION clude in figuring a deduction for medical expenses
condition can be reasonably expected to result in
on Schedule A (Form 1040). You don't have to itemize death in 84 months or less after the date of certifica-
your deductions to take advantage of this exception to the tion.
10% additional tax.
• A narrative description of the evidence that was used
Adjusted gross income (AGI). This is the amount on to support the statement of illness or physical condi-
Form 1040, 1040-SR, or 1040-NR, line 11. tion.
Medical insurance. Even if you are under age 59 / , you 1 2 • It must include the name and contact information of
the physician making the statement.
may not have to pay the 10% additional tax on distribu-
tions during the year that aren't more than the amount you • The statement must include the date the physician ex-
paid during the year for medical insurance for yourself, amined the individual or reviewed the evidence provi-
your spouse, and your dependents. You won't have to pay ded by the individual, and the date that the physician
the tax on these amounts if all of the following conditions signed the certification.
apply. • The statement must include the signature of the physi-
• You lost your job. cian making the statement, and an attestation from the
physician that, by signing the form, the physician con-
• You received unemployment compensation paid un-
firms that the physician composed the narrative de-
der any federal or state law for 12 consecutive weeks
scription based on the physician’s examination of the
because you lost your job.
individual or the physician’s review of the evidence
• You receive the distributions during either the year you provided by the individual.
received the unemployment compensation or the fol- However, it is not sufficient evidence for an employee
lowing year. who is a physician to certify the physician’s own terminal
• You receive the distributions no later than 60 days af- illness.
ter you have been reemployed.
Amount may be repaid. You may repay an amount
Disabled. If you become disabled before you reach age you received because you are certified terminally ill by
59 / , any distributions from your traditional IRA because 1 2 making one or more contributions to the plan as long as
of your disability aren't subject to the 10% additional tax. the total of those contributions do not exceed the amount
You are considered disabled if you can furnish proof distributed to you as a terminally ill individual.
that you can't do any substantial gainful activity because
Certain corrective distributions not subject to 10%
of your physical or mental condition. A physician must de-
early distribution tax. Beginning with distributions made
termine that your condition can be expected to result in
on December 29, 2022, and after, the 10% additional tax
death or to be of long, continued, and indefinite duration.
on early distributions will not apply to a corrective IRA dis-
Beneficiary. If you die before reaching age 59 / , the as-1 2 tribution, which consists of an excessive contribution (a
sets in your traditional IRA can be distributed to your ben- contribution greater than the IRA contribution limit) and
eficiary or to your estate without either having to pay the any earnings (the portion of the distribution subject to the
10% additional tax. 10% additional tax) allocable to the excessive contribu-
However, if you inherit a traditional IRA from your de- tion, as long as the corrective distribution is made on or
ceased spouse and elect to treat it as your own (as dis- before the due date (including extensions) of the income
cussed under What if You Inherit an IRA, earlier), any dis- tax return.
tribution you later receive before you reach age 59 / may 1 2
Substantially equal periodic payments. You can re-
be subject to the 10% additional tax.
ceive distributions from your traditional IRA before age
Distributions to terminally ill individuals. You may be 59½ if they are part of a series of substantially equal pay-
able to take a distribution from a qualified retirement plan ments over your life (or your life expectancy), or over the
before reaching age 59 / and not have to pay the 10% 1 2 lives (or the joint life expectancies) of you and your benefi-
additional tax on early distributions if you receive the distri- ciary, without having to pay the 10% additional tax.

Publication 590-B (2023) Chapter 1 Traditional IRAs 25

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The IRS has provided three general methods of com- In the event of a modification that triggers the recapture
puting the annual distribution amounts for meeting the re- tax, the tax does not apply to any amounts distributed af-
quirements for a series of substantially equal periodic pay- ter you reach age 59½.
ments: Notice 2022-6 explains the three methods and Report the recapture tax (including the interest on the
identifies tables to be used for 2023 and after. (See Notice deferral periods) on line 4 of Form 5329. Attach an explan-
2022-6 at IRS.gov/irb/2022-05_IRB#NOT-2022-06). ation to the form. Don't write the explanation next to the
The three methods are generally referred to as the re- line or enter any amount for the recapture on line 1 or 3 of
quired minimum distribution method (RMD method), the the form.
fixed amortization method, and the fixed annuitization
One-time switch. If you are receiving a series of sub-
method. The latter two methods may require professional
stantially equal periodic payments, you can make a
assistance.
one-time switch to the required minimum distribution
The RMD method, when used for this purpose, re- method at any time without incurring the additional tax.
! sults in the exact amount required to be distrib- Once a change is made, you must follow the required min-
CAUTION uted each year, not the minimum amount. imum distribution method in all subsequent years.

Distributions received as periodic payments on or Higher education expenses. Even if you are under age
TIP after December 29, 2022, will not fail to be treated 59 / , if you paid expenses for higher education during the 1 2
as substantially equal merely because they are re- year, part (or all) of any distribution may not be subject to
ceived as an annuity. the 10% additional tax. The part not subject to the tax is
generally the amount that isn't more than the qualified
Note. For a series of substantially equal periodic pay- higher education expenses (defined next) for the year for
ments established in 2022, you may apply the guidance education furnished at an eligible educational institution
either in Notice 2022-6 at IRS.gov/irb/ (defined below). The education must be for you, your
2022-05_IRB#NOT-2022-06, or in Revenue Ruling spouse, or the children or grandchildren of you or your
2002-62 which is on page 710 of Internal Revenue Bulletin spouse.
2002-42 at https://www.irs.gov/pub/irs-irbs/irb02-42.pdf. When determining the amount of the distribution that
isn't subject to the 10% additional tax, include qualified
Note. Distributions received as periodic payments on higher education expenses paid with any of the following
or after December 29, 2022, will not fail to be treated as funds.
substantially equal merely because they are received as
• Payment for services, such as wages.
an annuity.
• A loan.
Recapture tax for changes in distribution method
under equal payment exception. You may have to pay • A gift.
an early distribution recapture tax if you modify (for rea- • An inheritance given to either the student or the indi-
sons other than your death or disability) the annual vidual making the withdrawal.
amount distributed to be different from the annual amount
determined under the distribution method that you initially • A withdrawal from personal savings (including savings
established under the substantially equal periodic pay- from a qualified tuition program).
ment exception, and if the modification occurs before the Don't include expenses paid with any of the following
date limitation explained in Modification date below. funds.
The recapture tax is imposed with respect to the calen-
• Tax-free distributions from a Coverdell education sav-
dar year in which the modification first occurs. The amount
ings account.
of tax is the amount of early distribution additional taxes
that would have been imposed in prior years had the ex- • Tax-free part of scholarships and fellowships.
ception not applied in those prior years, plus interest for • Pell grants.
the deferral periods.
• Employer-provided educational assistance.
Modification date. The recapture tax applies if you
modify the series of payments (other than because of • Veterans' educational assistance.
death or disability) before the later of these two dates: • Any other tax-free payment (other than a gift or inheri-
tance) received as educational assistance.
1. The 5th anniversary of the date of the first distribution
of the series; or Qualified higher education expenses. Qualified
higher education expenses are tuition, fees, books, sup-
2. The date you reach age 59½.
plies, and equipment required for the enrollment or attend-
However, the following two situations are not treated as a ance of a student at an eligible educational institution.
modification of the series for purposes of the recapture They also include expenses for special needs services in-
tax: (a) if your account is completely depleted of all as- curred by or for special needs students in connection with
sets; or (b) if you make a one-time change to the required their enrollment or attendance. In addition, if the individual
minimum distribution method from one of the other meth- is at least a half-time student, room and board are quali-
ods. fied higher education expenses.

26 Chapter 1 Traditional IRAs Publication 590-B (2023)

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Eligible educational institution. This is any college, If you received a distribution to buy, build, or re-
university, vocational school, or other postsecondary edu- TIP build a first home and the purchase or construc-
cational institution eligible to participate in the student aid tion was canceled or delayed, you could generally
programs administered by the U.S. Department of Educa- contribute the amount of the distribution to an IRA within
tion. It includes virtually all accredited, public, nonprofit, 120 days of the distribution and not pay income tax or the
and proprietary (privately owned profit-making) postse- 10% additional tax on early distributions. This contribution
condary institutions. The educational institution should be is treated as a rollover contribution to the IRA.
able to tell you if it is an eligible educational institution.
Qualified reservist distributions. A qualified reservist
For more information, see chapter 9 of Pub. 970.
distribution isn't subject to the additional tax on early distri-
First home. Even if you are under age 59 / , you don't 1 2 butions.
have to pay the 10% additional tax on up to $10,000 of Definition. A distribution you receive is a qualified re-
distributions you receive to buy, build, or rebuild a first servist distribution if the following requirements are met.
home. To qualify for treatment as a first-time homebuyer
distribution, the distribution must meet all the following re- • You were ordered or called to active duty after Sep-
quirements. tember 11, 2001.
1. It must be used to pay qualified acquisition costs (de- • You were ordered or called to active duty for a period
of more than 179 days or for an indefinite period be-
fined next) before the close of the 120th day after the
cause you are a member of a reserve component.
day you received it.
• The distribution is from an IRA or from amounts attrib-
2. It must be used to pay qualified acquisition costs for utable to elective deferrals under a section 401(k) or
the main home of a first-time homebuyer (defined be- 403(b) plan or a similar arrangement.
low) who is any of the following.
• The distribution was made no earlier than the date of
a. Yourself. the order or call to active duty and no later than the
b. Your spouse. close of the active duty period.
c. Your or your spouse's child. Reserve component. The term “reserve component”
means the:
d. Your or your spouse's grandchild.
• Army National Guard of the United States,
e. Your or your spouse's parent or other ancestor.
• Army Reserve,
3. When added to all your prior qualified first-time home-
• Naval Reserve,
buyer distributions, if any, total qualifying distributions
can't be more than $10,000. • Marine Corps Reserve,
If both you and your spouse are first-time home- • Air National Guard of the United States,
TIP buyers (defined later), each of you can receive • Air Force Reserve,
distributions up to $10,000 for a first home without
having to pay the 10% additional tax. • Coast Guard Reserve, or
• Reserve Corps of the Public Health Service.
Qualified acquisition costs. Qualified acquisition
costs include the following items. Qualified birth or adoption distribution. A qualified
birth or adoption distribution is any distribution from an ap-
• Costs of buying, building, or rebuilding a home. plicable eligible retirement plan if made during the 1-year
• Any usual or reasonable settlement, financing, or period beginning on the date on which your child was born
other closing costs. or the date on which the legal adoption of your child was
finalized.
First-time homebuyer. Generally, you are a first-time A qualified birth or adoption distribution must not ex-
homebuyer if you had no present interest in a main home ceed $5,000 per taxpayer. In addition, an eligible adoptee
during the 2-year period ending on the date of acquisition is any individual (other than the child of the taxpayer’s
of the home which the distribution is being used to buy, spouse) who has not reached age 18 or is physically or
build, or rebuild. If you are married, your spouse must also mentally incapable of self-support.
meet this no-ownership requirement.
Amount may be repaid. If you receive a qualified
Date of acquisition. The date of acquisition is the birth or adoption distribution, you can make one or more
date that: contributions to an eligible retirement plan during the
• You enter into a binding contract to buy the main home 3-year period beginning on the day after the date on which
for which the distribution is being used, or such distribution was received. You make this repayment if
you are a beneficiary of that plan, the plan accepts rollover
• The building or rebuilding of the main home for which
contributions, and the total of those contributions does not
the distribution is being used begins.
exceed the amount of the qualified birth or adoption
distribution.

Publication 590-B (2023) Chapter 1 Traditional IRAs 27

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In the case of a qualified birth or adoption distribution tax is due and submit a tax return reflecting this additional
made on or before December 29, 2022, you can make tax.
one or more contributions after the distribution but before The “correction window” is the period of time beginning
January 1, 2026. on the date on which the additional tax is imposed on the
distribution shortfall and ends on the earliest of the follow-
Additional 10% Tax ing dates:
• The date of mailing the deficiency notice with respect
The additional tax on early distributions is 10% of the
to the imposition of this tax, or
amount of the early distribution that you must include in
your gross income. This tax is in addition to any regular in- • The date the tax is assessed, or
come tax resulting from including the distribution in in- • The last day of the second taxable year that begins af-
come. ter the date of the taxable year in which the additional
tax is imposed.
Use Form 5329 to figure the tax. See the discussion of
Form 5329, later, under Reporting Additional Taxes for in- Reporting the tax. Use Form 5329 to report the tax on
formation on filing the form. excess accumulations. See the discussion of Form 5329,
later, under Reporting Additional Taxes for more informa-
Example. Tom Jones, who is 35 years old, receives a
tion on filing the form.
$3,000 distribution from his traditional IRA account. Tom
doesn't meet any of the exceptions to the 10% additional Request to waive the tax. If the excess accumulation is
tax, so the $3,000 is an early distribution. Tom never made due to reasonable error, and you have taken, or are taking,
any nondeductible contributions to his IRA. He must in- steps to remedy the insufficient distribution, you can re-
clude the $3,000 in his gross income for the year of the quest that the tax be waived. If you believe you qualify for
distribution and pay income tax on it. Tom must also pay this relief, attach a statement of explanation and complete
an additional tax of $300 (10% (0.10) × $3,000). He files Form 5329 as instructed under Waiver of tax for reasona-
Form 5329. See the filled-in Form 5329, later. ble cause in the Instructions for Form 5329.
Early distributions of funds from a SIMPLE retire-
Exemption from tax. If you are unable to take required
! ment account made within 2 years of beginning distributions because you have a traditional IRA invested
CAUTION participation in the SIMPLE are subject to a 25%,
rather than a 10%, early distributions tax. 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 Reve-
Nondeductible contributions. The tax on early distribu-
nue Procedure 92-10 are satisfied. Those conditions and
tions doesn't apply to the part of a distribution that repre-
requirements are summarized below. Revenue Procedure
sents a return of your nondeductible contributions (basis).
92-10 is in Cumulative Bulletin 1992-1. You can read the
revenue procedure at most IRS offices, at many public li-
Excess Accumulations (Insufficient braries, and online at IRS.gov.
Distributions) Conditions. To qualify for exemption from the tax, the
assets in your traditional IRA must include an affected in-
You can't keep amounts in your traditional IRA (including
vestment. Also, the amount of your required distribution
SEP and SIMPLE IRAs) indefinitely. Generally, you must
must be determined as discussed earlier under When
begin receiving distributions by April 1 of the year follow-
Must You Withdraw Assets? (Required Minimum Distribu-
ing the year in which you reach age 72 (or age 73). The
tions).
required minimum distribution for any year after the year in
which you reach age 72 (or age 73) must be made by De- Affected investment defined. Affected investment
cember 31 of that later year. means an annuity contract or a guaranteed investment
contract (with an insurance company) for which payments
Tax on excess. If distributions are less than the re-
under the terms of the contract have been reduced or sus-
quired minimum distribution for the year, discussed earlier
pended because of state insurer delinquency proceedings
under When Must You Withdraw Assets? (Required Mini-
against the contracting insurance company.
mum Distributions), you may have to pay a 25% excise tax
for that year on the amount not distributed as required. Requirements. If your traditional IRA (or IRAs) in-
cludes assets other than your affected investment, all tra-
Additional tax rate for excess accumulations re- ditional IRA assets, including the available portion of your
duced. The additional tax rate for distributions that are affected investment, must be used to satisfy as much as
less than the required minimum distribution amount (ex- possible of your IRA distribution requirement. If the affec-
cess accumulations) is reduced to 25% for tax years be- ted investment is the only asset in your IRA, as much of
ginning after December 29, 2022. the required distribution as possible must come from the
You may be subject to a reduced additional tax rate of available portion, if any, of your affected investment.
10% of the amount not distributed, if, during the correction
window, you take a distribution of the amount on which the Available portion. The available portion of your affec-
ted investment is the amount of payments remaining after

28 Chapter 1 Traditional IRAs Publication 590-B (2023)

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they have been reduced or suspended because of state time and place you would have filed Form 1040, 1040-SR,
insurer delinquency proceedings. or 1040-NR. Be sure to include your address on page 1
and your signature and date on page 2. Enclose, but don't
Make up of shortfall in distribution. If the payments
attach, a check or money order made payable to “United
to you under the contract increase because all or part of
States Treasury” for the tax you owe, as shown on Form
the reduction or suspension is canceled, you must make
5329. Write your social security number and “2023 Form
up the amount of any shortfall in a prior distribution be-
5329” on your check or money order.
cause of the proceedings. You make up (reduce or elimi-
nate) the shortfall with the increased payments you re- Form 5329 not required. You don't have to use Form
ceive. 5329 if any of the following situations exists.
You must make up the shortfall by December 31 of the
• Distribution code 1 (early distribution) is correctly
calendar year following the year that you receive in-
shown in box 7 of Form 1099-R. If you don't owe any
creased payments.
other additional tax on a distribution, multiply the taxa-
ble part of the early distribution by 10% and enter the
Reporting Additional Taxes result on Schedule 2 (Form 1040), line 8. Enter “No” to
the left of the line to indicate that you don't have to file
Generally, you must use Form 5329 to report the tax on Form 5329. However, if you owe this tax and also owe
excess contributions, early distributions, and excess accu- any other additional tax on a distribution, don't enter
mulations. this 10% additional tax directly on your Form 1040,
1040-SR, or 1040-NR. You must file Form 5329 to re-
Filing a tax return. If you must file an individual income
port your additional taxes.
tax return, complete Form 5329 and attach it to your Form
1040, 1040-SR, or 1040-NR. Enter the total additional • If you rolled over part or all of a distribution from a
taxes due on Schedule 2 (Form 1040), line 8. qualified retirement plan, the part rolled over isn't sub-
ject to the tax on early distributions.
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 • You have a qualified disaster distribution.
earlier, file the completed Form 5329 with the IRS at the

Publication 590-B (2023) Chapter 1 Traditional IRAs 29

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                                        Additional Taxes on Qualified Plans                                                                  OMB No. 1545-0074
Form  5329                    (Including IRAs) and Other Tax-Favored Accounts
Department of the Treasury                      Attach to Form 1040, 1040-SR, or 1040-NR.                                                     Attachment  2023
Internal Revenue Service          Go to www.irs.gov/Form5329 for instructions and the latest information.                                     Sequence No. 29
Name of individual subject to additional tax. If married filing jointly, see instructions.                                                 Your social security number 
       Tom Jones                                                                                                                           004-00-0000
                              Home address (number and street), or P.O. box if mail is not delivered to your home                             Apt. no.

Fill in Your Address Only     City, town or post office, state, and ZIP code. If you have a foreign address, also complete the 
if You Are Filing This        spaces below. See instructions.
Form by Itself and Not                                                                                                                     If this is an amended 
                                                                                                                                           return, check here 
With Your Tax Return
                              Foreign country name                                           Foreign province/state/county                 Foreign postal code

If you only   owe the additional 10% tax on the full amount of the early distributions, you may be able to report this tax directly on 
Schedule 2 (Form 1040), line 8, without filing Form 5329. See instructions.
   Part I     Additional Tax on Early Distributions.           Complete this part if you took a taxable distribution (other than a qualified 
              disaster  distribution)  before  you  reached  age  59½  from  a  qualified  retirement  plan  (including  an  IRA)  or  modified 
              endowment contract (unless you are reporting this tax directly on Schedule 2 (Form 1040)—see above). You may also 
              have to complete this part to indicate that you qualify for an exception to the additional tax on early distributions or for 
              certain Roth IRA distributions. See instructions.
   1   Early distributions includible in income (see instructions). For Roth IRA distributions, see instructions .                         1                  3000
   2   Early distributions included on line 1 that are not subject to the additional tax (see instructions).
       Enter the appropriate exception number from the instructions:                                 . .    . .  .         . . . . .       2                     -0-
   3   Amount subject to additional tax. Subtract line 2 from line 1  .                        . . . . .    . .  .         . . . . .       3                  3000
   4   Additional tax. Enter 10% (0.10) of line 3. Include this amount on Schedule 2 (Form 1040), line 8  .                        .       4                     300
       Caution:   If any part of the amount on line 3 was a distribution from a SIMPLE IRA, you may have to 
       include 25% of that amount on line 4 instead of 10%. See instructions.
   Part II    Additional Tax on Certain Distributions From Education Accounts and ABLE Accounts.                                              Complete this 
              part  if  you  included  an  amount  in  income,  on  Schedule  1  (Form  1040),  line  8z,  from  a  Coverdell  education  savings 
              account (ESA) or a qualified tuition program (QTP), or on Schedule 1 (Form 1040), line 8q, from an ABLE account.
   5   Distributions included in income from a Coverdell ESA, a QTP, or an ABLE account  .                                 . . . . .       5 
   6   Distributions included on line 5 that are not subject to the additional tax (see instructions)  .                       . . .       6 
   7   Amount subject to additional tax. Subtract line 6 from line 5  .                        . . . . .    . .  .         . . . . .       7 
   8   Additional tax. Enter 10% (0.10) of line 7. Include this amount on Schedule 2 (Form 1040), line 8  .                        .       8 
Part III      Additional Tax on Excess Contributions to Traditional IRAs.                                   Complete this part if you contributed more to 
              your traditional IRAs for 2023 than is allowable or you had an amount on line 17 of your 2022 Form 5329.
   9   Enter your excess contributions from line 16 of your 2022 Form 5329. See instructions. If zero, go to line 15                       9 
10     If  your  traditional  IRA  contributions  for  2023  are  less  than  your  maximum
       allowable contribution, see instructions. Otherwise, enter -0-  .                       . . . . .      10 
11     2023 traditional IRA distributions included in income (see instructions) .                    . .      11 
12     2023 distributions of prior year excess contributions (see instructions) .                    . .      12 
13     Add lines 10, 11, and 12  .   . . .    .    . . .     . . .                         . . . . . . .    . .  .         . . . . .       13 
14     Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter -0-  .                        . . . . .       14 
15     Excess contributions for 2023 (see instructions)  .     . .                         . . . . . . .    . .  .         . . . . .       15 
16     Total excess contributions. Add lines 14 and 15  .      . .                         . . . . . . .    . .  .         . . . . .       16 
17     Additional tax. Enter 6% (0.06) of the smaller of line 16 or the value of your traditional IRAs on December 
       31, 2023   (including 2023 contributions made in 2024). Include this amount on Schedule 2 (Form 1040), line178
Part IV       Additional Tax on Excess Contributions to Roth IRAs. Complete this part if you contributed more to your Roth 
              IRAs for 2023 than is allowable or you had an amount on line 25 of your 2022 Form 5329.
18     Enter your excess contributions from line 24 of your 2022 Form 5329. See instructions. If zero, go to line 23                       18 
19     If your Roth IRA contributions for 2023 are less than your maximum allowable
       contribution, see instructions. Otherwise, enter -0-  .   .                         . . . . . . .      19 
20     2023 distributions from your Roth IRAs (see instructions)  .                          . . . . . .      20 
21     Add lines 19 and 20  .     .  . . .    .    . . .     . . .                         . . . . . . .    . .  .         . . . . .       21 
22     Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter -0-                          . . . . .       22 
23     Excess contributions for 2023 (see instructions)  .     . .                         . . . . . . .    . .  .         . . . . .       23 
24     Total excess contributions. Add lines 22 and 23  .      . .                         . . . . . . .    . .  .         . . . . .       24 
25     Additional tax. Enter 6% (0.06) of the smaller of line 24 or the value of your Roth IRAs on December 31, 
       2023 (including 2023 contributions made in 2024). Include this amount on Schedule 2 (Form 1040), line 8                             25 
For Privacy Act and Paperwork Reduction Act Notice, see your tax return instructions.                                      Cat. No. 13329Q    Form 5329 (2023) 

30                                                    Chapter 1                            Traditional IRAs                        Publication 590-B (2023)

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Beginning in 2023, SEP and SIMPLE IRAs can be
TIP designated as Roth IRAs.
2.
Traditional IRA. A traditional IRA is any IRA that isn't a
Roth IRA or SIMPLE IRA. Traditional IRAs are discussed
Roth IRAs
in chapter 1.

Reminders
Are Distributions Taxable?
Disaster relief. If you were affected by a qualified disas-
You don't include in your gross income qualified distribu-
ter, see chapter 3.
tions or distributions that are a return of your regular con-
Designated Roth accounts. Designated Roth accounts
tributions from your Roth IRA(s). You also don't include
are separate accounts under section 401(k), 403(b), or
distributions from your Roth IRA that you roll over tax free
457(b) plans that accept elective deferrals that are refer-
into another Roth IRA. You may have to include part of
red to as Roth contributions. These elective deferrals are
other distributions in your income. See Ordering Rules for
included in your income, but qualified distributions from
Distributions, later.
these accounts aren't included in your income. Designa-
ted Roth accounts aren't IRAs and shouldn’t be confused Basis of distributed property. The basis of property
with Roth IRAs. Contributions, up to their respective limits, distributed from a Roth IRA is its fair market value on the
can be made to Roth IRAs and designated Roth accounts date of distribution, whether or not the distribution is a
according to your eligibility to participate. A contribution to qualified distribution.
one doesn't impact your eligibility to contribute to the
other. See Pub. 575 for more information on designated Withdrawals of contributions by due date. If you with-
Roth accounts. draw contributions (including any net earnings on the con-
tributions) by the due date of your return for the year in
which you made the contribution, the contributions are
Introduction treated as if you never made them. If you have an exten-
Regardless of your age, you may be able to establish and sion of time to file your return, you can withdraw the contri-
make nondeductible contributions to an individual retire- butions and earnings by the extended due date. The with-
ment plan called a Roth IRA. drawal of contributions is tax free, but you must include
the earnings on the contributions in income for the year in
Contributions not reported. You don't report Roth IRA which you made the contributions.
contributions on your return.
What Are Qualified Distributions?

A qualified distribution is any payment or distribution from
What Is a Roth IRA? your Roth IRA that meets the following requirements.
A Roth IRA is an individual retirement plan that, except as 1. It is made after the 5-year period beginning with the
explained in this chapter, is subject to the rules that apply first tax year for which a contribution was made to a
to a traditional IRA (defined next). It can be either an ac- Roth IRA set up for your benefit.
count or an annuity. Individual retirement accounts and 2. The payment or distribution is:
annuities are described in How Can a Traditional IRA Be
Opened? in chapter 1 of Pub. 590-A. a. Made on or after the date you reach age 59 / ,1 2
To be a Roth IRA, the account or annuity must be des- b. Made because you are disabled (defined earlier),
ignated as a Roth IRA when it is opened. A deemed IRA
c. Made to a beneficiary or to your estate after your
can be a Roth IRA, a Roth SEP IRA or a Roth SIMPLE
death, or
IRA.
Unlike a traditional IRA, you can't deduct contributions d. One that meets the requirements listed under First
to a Roth IRA. But, if you satisfy the requirements, quali- home under Exceptions in chapter 1 (up to a
fied distributions (discussed later) are tax free and you $10,000 lifetime limit).
can leave amounts in your Roth IRA as long as you live.

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Figure 2-1. Is the Distribution From Your Roth IRA a Qualiﬁed Distribution?

                  Start Here

            Has it been at least 5 years from the beginning of the No
            year for which you rst set up and contributed to a
            Roth IRA?

                          Yes

   Yes      Were you at least 591⁄2years old at the time of the
            distribution?

                          No

            Is the distribution being used to buy or rebuild a rst
   Yes      home as explained in  First home under  Early
            Distributions in chapter 1?

                          No

   Yes      Is the distribution due to your being disabled (dened
            under Early Distributions in chapter 1)?

                          No

            Was the distribution made to the owner’s beneciary    No
            or the owner’s estate?

                          Yes
                                                                   The distribution from the Roth IRA 
                                                                   isn’t a qualied distribution. The
                                                                   portion of the distribution allocable
                                                                   to earnings may be subject to tax
            The distribution from the Roth IRA is a qualied       and it may be subject to the 10%
            distribution. It isn’t subject to tax or penalty.      additional tax.

32                                           Chapter 2   Roth IRAs                Publication 590-B (2023)

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If you were affected by a qualified disaster, see • You use the distribution to buy, build, or rebuild a first
TIP chapter 3. home.
• The distributions are part of a series of substantially
equal payments.
Additional Tax on Early Distributions
• You have unreimbursed medical expenses that are
If you receive a distribution that isn't a qualified distribu- more than 7.5% of your AGI (defined earlier) for the
tion, you may have to pay the 10% additional tax on early year.
distributions as explained in the following paragraphs. • You are paying medical insurance premiums during a
period of unemployment.
Distributions of conversion and certain rollover con-
tributions within 5-year period. If, within the 5-year pe- • The distribution is a corrective distribution.
riod starting with the first day of your tax year in which you • The distributions are for your qualified higher educa-
convert an amount from a traditional IRA or roll over an tion expenses.
amount from a qualified retirement plan to a Roth IRA, you
take a distribution from a Roth IRA, you may have to pay • The distribution is due to an IRS levy of the IRA or re-
the 10% additional tax on early distributions. You must tirement plan.
generally pay the 10% additional tax on any amount attrib- • The distribution is a qualified reservist distribution.
utable to the part of the amount converted or rolled over
(the conversion or rollover contribution) that you had to in- • The distribution is a qualified birth or adoption distribu-
tion.
clude in income (recapture amount). A separate 5-year
period applies to each conversion and rollover. See Order- • The distribution is a qualified disaster distribution or
ing Rules for Distributions, later, to determine the recap- qualified disaster recovery distribution.
ture amount, if any. Most of these exceptions are discussed earlier in chap-
The 5-year period used for determining whether the ter 1 under Early Distributions.
10% early distribution tax applies to a distribution from a
conversion or rollover contribution is separately deter- If you were affected by a qualified disaster, see
mined for each conversion and rollover, and isn't necessa- TIP chapter 3.
rily the same as the 5-year period used for determining
whether a distribution is a qualified distribution. See What
Are Qualified Distributions, earlier. Ordering Rules for Distributions
For example, if a calendar-year taxpayer makes a con-
version contribution on February 25, 2023, and makes a If you receive a distribution from your Roth IRA that isn't a
regular contribution for 2022 on the same date, the 5-year qualified distribution, part of it may be taxable. There is a
period for the conversion begins January 1, 2023, while set order in which contributions (including conversion con-
the 5-year period for the regular contribution begins on tributions and rollover contributions from qualified retire-
January 1, 2022. ment plans) and earnings are considered to be distributed
Unless one of the exceptions listed later applies, you from your Roth IRA. For these purposes, disregard the
must pay the additional tax on the portion of the distribu- withdrawal of excess contributions and the earnings on
tion attributable to the part of the conversion or rollover them (discussed under What if You Contribute Too Much?
contribution that you had to include in income because of in chapter 2 of Pub. 590-A). Order the distributions as fol-
the conversion or rollover. lows.
You must pay the 10% additional tax in the year of the
1. Regular contributions.
distribution, even if you had included the conversion or
rollover contribution in an earlier year. You must also pay 2. Conversion and rollover contributions, on a first-in,
the additional tax on any portion of the distribution attribut- first-out basis (generally, total conversions and roll-
able to earnings on contributions. overs from the earliest year first). See Aggregation
(grouping and adding) rules, later. Take these conver-
Other early distributions. Unless one of the exceptions sion and rollover contributions into account as follows.
listed below applies, you must pay the 10% additional tax
on the taxable part of any distributions that aren't qualified a. Taxable portion (the amount required to be inclu-
distributions. ded in gross income because of the conversion or
rollover) first.
Exceptions. You may not have to pay the 10% additional
b. Nontaxable portion.
tax in the following situations.
• You have reached age 59 / .1 2 3. Earnings on contributions.
• You are totally and permanently disabled. Disregard rollover contributions from other Roth IRAs for
this purpose.
• You have been certified as having a terminal illness.
• You are the beneficiary of a deceased IRA owner.

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Aggregation (grouping and adding) rules. Deter- age 60, Amelia took a $7,000 distribution from her Roth
mine the taxable amounts distributed (withdrawn), distri- IRA.
butions, and contributions by grouping and adding them The first $5,000 of the distribution is a return of Amelia's
together as follows. regular contribution and isn't includible in her income.
The next $2,000 of the distribution isn't includible in in-
• Add together all distributions from all your Roth IRAs
come because it was included previously.
during the year.
• Add together all regular contributions made for the Figuring your recapture amount. If you had an early
year (including contributions made after the close of distribution from your Roth IRAs in 2023, you must allo-
the year, but before the due date of your return). Add cate the early distribution by using the Recapture
this total to the total undistributed regular contributions Amount—Allocation Chart located in Appendix C.
made in prior years. Amount to include on Form 5329, line 1. Include on
• Add together all conversion and rollover contributions line 1 of your 2023 Form 5329 the following four amounts
made during the year. For purposes of the ordering from the Recapture Amount—Allocation Chart that you fil-
rules, in the case of any conversion or rollover in which led out.
the conversion or rollover distribution is made in 2023 • The amount you allocated to line 20 of your 2023
and the conversion or rollover contribution is made in Form 8606.
2024, treat the conversion or rollover contribution as
contributed before any other conversion or rollover • The amount(s) allocated to your 2015 through 2023
contributions made in 2024. Forms 8606, line 18.
Add any recharacterized contributions that end up in a • The amount(s) allocated to your 2020 through 2023
Roth IRA to the appropriate contribution group for the year Forms 1040, 1040-SR or 1040-NR, line 5b; 2019 Form
that the original contribution would have been taken into 1040 or 1040-SR, line 4d; 2018 Form 1040, line 4b;
account if it had been made directly to the Roth IRA. your 2016 and 2017 Forms 1040, line 16b; Forms
Disregard any recharacterized contribution that ends up 1040A, line 12b; or 2015 through 2019 Forms
in an IRA other than a Roth IRA for the purpose of group- 1040-NR, line 17b.
ing (aggregating) both contributions and distributions. • The amount from your 2023 Form 8606, line 25c.
Also, disregard any amount withdrawn to correct an ex-
Also, include any amount you allocated to line 20 of
cess contribution (including the earnings withdrawn) for
your 2023 Form 8606 on your 2023 Form 5329, line 2, and
this purpose.
enter exception number 09.
Example. On October 15, 2019, Amelia converted all
Example. Ishmael, age 32, opened a Roth IRA in
$80,000 in her traditional IRA to her Roth IRA. Her Forms
2000. He made the following transactions into his Roth
8606 from prior years show that $20,000 of the amount
IRA.
converted is her basis.
Amelia included $60,000 ($80,000 − $20,000) in her • In 2005, he converted $10,000 from his traditional IRA
gross income. into his Roth IRA. He filled out a 2005 Form 8606 and
On February 23, 2023, Amelia made a regular contribu- attached it to his 2005 Form 1040. He entered $0 on
tion of $5,000 to a Roth IRA. On November 8, 2023, at line 17 of Form 8606 because he took a deduction for
all the contributions to the traditional IRA; therefore, he

Illustrated Recapture Amount—Allocation Chart

Enter the amount from your 2023 Form 8606, $85,500
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 (2023 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 2023 Form 8606, line 19, STOP. See Ishmael’s
Example above.
Tax Year Your Form
2023 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; Form 8606, line 17;
and and
Form 1040, line 16b; Form 1040A, Form 1040, line 16a; Form 1040A,
line 12b; or Form 1040NR, line 12a; or Form 1040NR,
line 17b* . . . . . . . . . . . . . . . . . . . . . . . . $20,000 line 17a** . . . . . . . . . . . . . . . . . . . . . . . $20,000
2023 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.

34 Chapter 2 Roth IRAs Publication 590-B (2023)

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has no basis. He entered $10,000 on line 18 of Form the Roth IRA owner died before their required beginning
8606. He also entered zero on Form 1040, line 15a, date. See When Can You Withdraw or Use Assets? in
and $10,000 on line 15b. chapter 1.

• In 2016, he rolled over the balance of his qualified re- Distributions to beneficiaries. Generally, the entire in-
tirement plan, $20,000, into a Roth IRA when he terest in the Roth IRA must be distributed by the end of
changed jobs. He used a 2016 Form 1040 to file his the 5th or 10th calendar year, as applicable, after the year
taxes. He entered $20,000 on line 16a of Form 1040 of the owner's death unless the interest is payable to an
because that was the amount reported in box 1 of his eligible designated beneficiary over the life or life expect-
2016 Form 1099-R. Box 5 of his 2016 Form 1099-R ancy of the eligible designated beneficiary. See When
reported $0 because he didn't make any after-tax con- Must You Withdraw Assets? (Required Minimum Distribu-
tributions to the qualified retirement plan. He entered tions) in chapter 1.
$20,000 on line 16b of Form 1040 because that is the If paid as an annuity, the entire interest must be payable
taxable amount that was rolled over in 2016. over a period not greater than the designated beneficiary's
The total balance in his Roth IRA as of January 1, life expectancy and distributions must begin before the
2023, was $105,000 ($50,000 in contributions from 2000 end of the calendar year following the year of death. Distri-
through 2022 + $10,000 from the 2005 conversion + butions from another Roth IRA can't be substituted for
$20,000 from the 2016 rollover + $25,000 from earnings). these distributions unless the other Roth IRA was inheri-
He hasn't taken any early distribution from his Roth IRA ted from the same decedent.
before 2023. In 2023, he made a contribution of $5,500 to If the sole beneficiary is the spouse, they can either de-
his Roth IRA. lay distributions until the decedent would have reached
In August 2023 he took a $85,500 early distribution age 73 or treat the Roth IRA as their own.
from his Roth IRA to use as a down payment on the pur-
Combining with other Roth IRAs. A beneficiary can
chase of his first home. See his filled out Illustrated Re-
combine an inherited Roth IRA with another Roth IRA
capture Amount Allocation Chart to see how he allocated
maintained by the beneficiary only if the beneficiary either:
the amounts from the above transactions. Based on his al-
location, he would enter $20,000 on his 2023 Form 5329, • Inherited the other Roth IRA from the same decedent,
line 1 (see Amount to include on Form 5329, line 1, ear- or
lier). He should also report $10,000 on his 2023 Form Was the spouse of the decedent and the sole benefi-
•
5329, line 2, and enter exception 09 because that amount ciary of the Roth IRA and elects to treat it as their own
isn't subject to the 10% additional tax on early distribu- IRA.
tions.
Distributions that aren't qualified distributions. If a
distribution to a beneficiary isn't a qualified distribution, it
How Do You Figure the Taxable Part?
is generally includible in the beneficiary's gross income in
the same manner as it would have been included in the
To figure the taxable part of a distribution that isn't a quali-
owner's income had it been distributed to the IRA owner
fied distribution, complete Form 8606, Part III.
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
Must You Withdraw or Use
which a contribution was made to a Roth IRA set up
Assets? for the owner's benefit, or
• The 5-year period starting with the year of a conver-
You aren't required to take distributions from your Roth sion contribution from a traditional IRA or a rollover
IRA at any age. The minimum distribution rules that apply from a qualified retirement plan to a Roth IRA.
to traditional IRAs don't apply to Roth IRAs while the
Each type of contribution is divided among multiple bene-
owner is alive. However, after the death of a Roth IRA
ficiaries according to the pro-rata share of each. See Or-
owner, certain of the minimum distribution rules that apply
dering Rules for Distributions, earlier.
to traditional IRAs also apply to Roth IRAs as explained
later under Distributions After Owner's Death. Example. When Ms. Hibbard died in 2023, her Roth
Minimum distributions. You can't use your Roth IRA IRA contained regular contributions of $4,000, a conver-
to satisfy minimum distribution requirements for your tradi- sion contribution of $10,000 that was made in 2019, and
tional IRA. Nor can you use distributions from traditional earnings of $2,000. No distributions had been made from
IRAs for required distributions from Roth IRAs. See Distri- her IRA. She had no basis in the conversion contribution
butions to beneficiaries, later. in 2019.
When she established this Roth IRA (her first) in 2019,
she named each of her four children as equal beneficia-
Distributions After Owner's Death ries. Each child will receive one-fourth of each type of con-
tribution and one-fourth of the earnings. An immediate dis-
If a Roth IRA owner dies, the minimum distribution rules tribution of $4,000 to each child will be treated as $1,000
that apply to traditional IRAs apply to Roth IRAs as though

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from regular contributions, $2,500 from conversion contri- Disaster and Qualified Disaster Recovery Distributions,
butions, and $500 from earnings. later.
In this case, because the distributions are made before
The distribution limit for qualified disaster recov-
the end of the applicable 5-year period for a qualified dis-
ery distributions is not the same as the limit for
tribution, each beneficiary includes $500 in income for CAUTION!
qualified disaster distributions. See Distribution
2023. The 10% additional tax on early distributions
limit for qualified disaster recovery distributions and Distri-
doesn't apply because the distribution was made to the
bution limit for qualified disaster distributions, for more in-
beneficiaries as a result of the death of the IRA owner.
formation.
If distributions from an inherited Roth IRA are less
If you received a distribution from an eligible retirement
! than the required minimum distribution for the plan to purchase or construct a main home but didn’t pur-
CAUTION year, discussed in chapter 1 under When Must
chase or construct a main home because of a major dis-
You Withdraw Assets? (Required Minimum Distributions),
aster, you may be able to repay the distribution and not
you may have to pay a 25% excise tax for that year on the
pay income tax or the 10% additional tax on early distribu-
amount not distributed as required. For the tax on excess
tions. See Recontribution of Qualified Distributions for the
accumulations (insufficient distributions), see Excess Ac-
Purchase or Construction of a Main Home, later.
cumulations (Insufficient Distributions) under What Acts
Use Forms 8915-C, 8915-D, and 8915-F to report quali-
Result in Penalties or Additional Taxes? in chapter 1. If this
fied disaster distributions and repayments. Also report re-
applies to you, substitute “Roth IRA” for “traditional IRA” in
payments of qualified distributions for home purchases
that discussion.
and construction that were canceled because of qualified
2018, 2019, 2020, or later disasters on Form 8915-C,
8915-D, or 8915-F, as applicable.

3. Qualified Disaster Recovery

Distributions
Disaster-Related Relief
Qualified disaster recovery distributions. A qualified
disaster recovery distribution is a qualified disaster distri-
bution that meets certain criteria as described in the SE-
Introduction CURE 2.0 Act of 2022. It is a distribution made from an
Special rules apply to tax-favored withdrawals, income in- eligible retirement plan to an individual whose main home
clusion, and repayments for individuals who suffered eco- was in a qualified disaster area during the period descri-
nomic losses as a result of certain major disasters. See bed in Qualified disaster recovery distribution, later. This
Qualified Disaster Recovery Distributions and Qualified individual must have sustained an economic loss because
Disaster Distributions, later, for more information. of the disaster.
The principles set forth in Notice 2005-92, 2005-51
Main home (principal place of abode). Generally, your
I.R.B. 1165, available at IRS.gov/IRB/2020-28_IRB (which
main home is the home where you live most of the time. A
provides guidance on the tax-favored treatment of distri-
temporary absence due to special circumstances, such as
butions for victims of Hurricane Katrina), and Notice
illness, education, business, military service, evacuation,
2020-50, 2020-28 I.R.B. 35, available at IRS.gov/IRB/
or vacation, won’t change your main home.
2020-28_IRB (which provides guidance on the tax-favored
treatment of distributions for individuals impacted by the Qualified disaster. A qualified disaster means any major
coronavirus pandemic), generally also apply to these disaster declared by the President under section 401 of
rules. the Robert T. Stafford Disaster Relief and Emergency As-
If you received a qualified disaster recovery distribution sistance Act after December 27, 2020.
or a qualified disaster distribution (both defined later), it is
taxable, but isn’t subject to the 10% additional tax on early Qualified disaster area. A qualified disaster area
distributions. (Use Form 8915-F to figure the taxable por- means any area with respect to which the major disaster
tion of the distribution.) However, the distribution is inclu- was declared under the Robert T. Stafford Disaster Relief
ded in income ratably over 3 years unless you elect to re- and Emergency Assistance Act. This term does not in-
port the entire amount in the year of distribution. For clude any area which is a qualified disaster area solely by
example, if you received a $60,000 qualified disaster dis- reason of section 301 of the Taxpayer Certainty and Dis-
tribution in 2020, you can include $20,000 in your income aster Tax Relief Act of 2020.
in 2020, 2021, and 2022. However, you can elect to in- A qualified disaster area under section 301 of the
clude the entire distribution in your income in the year it ! Taxpayer Certainty and Disaster Tax Relief Act of
was received. Also, you can repay the distribution and not CAUTION 2020 would be a major disaster that was declared
be taxed on the distribution. See Repayment of Qualified by the President during the period between January 1,
2020, and February 25, 2021. Also, this disaster must

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have an incident period that began on or after December • A tax-sheltered annuity contract.
28, 2019, and on or before December 27, 2020, and must
• A governmental section 457 deferred compensation
have ended no later than January 26, 2021. The definition
plan.
of a qualified disaster loss does not extend to any major
disaster which has been declared only by reason of • A traditional, SEP, SIMPLE, or Roth IRA (including
COVID-19. Roth SEP and SIMPLE IRAs).

Incident period. The incident period for any qualified
disaster is the period specified by the Federal Emergency Qualified Disaster
Management Agency (FEMA) as the period during which
the disaster occurred. Distributions

Qualified disaster recovery distribution. A qualified The definition of a qualified disaster distribution is a distri-
disaster recovery distribution is any distribution: bution made from an eligible retirement plan to an individ-
• Made on or after the first day of the incident period of ual whose main home was in a qualified disaster area (de-
a qualified disaster and before the date that is 180 scribed next) at any time during that disaster's incident
days after the applicable date with respect to such dis- period and who sustained an economic loss because of
aster; and the disaster.
• Made to an individual whose principal place of abode Qualified disaster area for qualified disaster distri-
at any time during the incident period of such qualified butions. A qualified disaster area is any area with re-
disaster is located in the qualified disaster area; and spect to which a major disaster was declared after 2017
and before February 26, 2021, by the President under
• That individual has sustained an economic loss by
section 401 of the Robert T. Stafford Disaster Relief and
reason of such qualified disaster.
Emergency Assistance Act, except the California wildfire
Applicable date. The term applicable date means the disaster area defined in the Bipartisan Budget Act of
latest of: 2018, or any area with respect to which a major disaster
• December 29, 2022; has been declared solely due to COVID-19.
• The first date of the incident period for the qualified Incident period for qualified distributions. The inci-
disaster; or dent period for any qualified disaster is the period speci-
fied by the Federal Emergency Management Agency
• The declaration date of the qualified disaster. (FEMA) as the period during which the disaster occurred,
but not including any dates before 2018. This includes
Distribution limit for qualified disaster recovery dis-
those disasters that occurred on or after December 28,
tributions. The total of your qualified disaster recovery
2020, and continued no later than January 26, 2021.
distributions from all plans is limited to $22,000 per disas-
ter. If you take distributions from more than one type of Qualified disaster distribution. Qualified disaster distri-
plan, such as a 401(k) plan and an IRA, and the total butions for 2018, 2019, and 2020 disasters are those dis-
amount of your distribution exceeds $22,000, you may al- tributions from an eligible retirement plan:
locate the $22,000 limit among the plans by any reasona-
ble method you choose. 1. Made on or after the first day of the incident period of
a qualified disaster and before June 17, 2020 (before
Economic loss. Qualified disaster distributions are per- June 25, 2021, for a qualified 2020 disaster);
mitted without regard to your need or the actual amount of
2. Made to an individual whose main home at any time
your economic loss. Examples of an economic loss in-
during the incident period of such qualified disaster
clude, but aren’t limited to:
was in the qualified disaster area; and
1. Loss, damage to, or destruction of real or personal
3. That individual sustained an economic loss because
property from fire, flooding, looting, vandalism, theft,
of the disaster.
wind, or other cause;
2. Loss related to displacement from your home; or Distribution limit for qualified disaster distributions.
The total of your qualified disaster distributions from all
3. Loss of livelihood due to temporary or permanent lay- plans is limited to $100,000 per disaster for certain major
offs. disasters that occurred in 2018, 2019, and 2020. If you
take distributions from more than one type of plan, such
Eligible retirement plan. An eligible retirement plan can
as a 401(k) plan and an IRA, and the total amount of your
be any of the following.
distributions exceeds $100,000 for a single disaster, you
• A qualified pension, profit-sharing, or stock bonus may allocate the $100,000 limit among the plans by any
plan (including a 401(k) plan). reasonable method you choose.

• The federal Thrift Savings Plan. Example. In 2020, you received a distribution of
• A qualified annuity plan. $50,000. In 2021, you receive a distribution of $125,000

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for the same disaster. Separately, each distribution meets 8915-D (in the case of qualified 2019 disasters), or the In-
the requirements for a qualified disaster distribution. If you structions for Form 8915-F (in the case of qualified distri-
decide to treat the entire $50,000 received in 2020 as a butions received in 2020 and later years).
qualified disaster distribution, only $50,000 of the 2021
Exceptions. You cannot repay the following types of
distribution can be treated as a qualified disaster distribu-
distributions.
tion for the same disaster.
1. Qualified disaster distributions (or qualified disaster
recovery distributions) received as a beneficiary
(other than as a surviving spouse).
Taxation of Qualified Disaster
2. Required minimum distributions.
and Qualified Disaster
3. Periodic payments (other than from an IRA) that are
Recovery Distributions for:
a. A period of 10 years or more,
Qualified disaster or qualified disaster recovery distribu-
tions are included in income in equal amounts over 3 b. Your life or life expectancy, or
years. However, if you elect, you can include the entire
distribution in your income in the year it was received. c. The joint lives or joint life expectancies of you and
your beneficiary.
Qualified disaster or qualified disaster recovery distri-
butions aren’t subject to the 10% additional tax (or the ad- Repayment of distributions if reporting under the
ditional 25% tax for certain distributions from SIMPLE 1-year election. If you elect to include all of your quali-
IRAs) on early distributions from qualified retirement plans fied disaster distributions (or qualified disaster recovery
(including IRAs). Also, if you are receiving substantially distributions) received in a year in income for that year and
equal periodic payments from a qualified retirement plan, then repay any portion of the distribution during the allow-
the receipt of a qualified disaster distribution (or qualified able 3-year period, the amount repaid will reduce the
disaster recovery distribution) from that plan won't be trea- amount included in income for the year of distribution. If
ted as a change in those substantially equal payments the repayment is made after the due date (including exten-
merely because of that distribution. However, any distribu- sions) for your return for the year of distribution, you will
tions you received in excess of the $100,000 qualified dis- need to file, with an amended return, a revised Form
aster distribution limit (or the $22,000 qualified disaster re- 8915-C (if the repayment is for a qualified 2018 disaster
covery distribution limit), may be subject to the additional distribution), a revised Form 8915-D (if the repayment is
tax on early distributions. for a qualified 2019 disaster distribution), or a revised
Form 8915-F (in the case of qualified distributions re-
ceived in 2020 and later years). See Amending Your Re-
turn, later.
Repayment of Qualified
Example. Maria received a $19,000 qualified disaster
Disaster and Qualified Disaster recovery distribution on February 15, 2023. After receiving
a reimbursement from her insurance company for a casu-
Recovery Distributions
alty loss, Maria repays $19,000 of the qualified disaster re-
If you choose, you can generally repay any portion of a covery distribution on September 10, 2023. She reports
qualified disaster distribution (or qualified disaster recov- the distribution and repayment on Form 8915-F, which she
ery distribution) that is eligible for tax-free rollover treat- files with her timely filed 2023 tax return. As a result, no
ment to an eligible retirement plan. Also, you can repay a portion of the distribution is included in income on her re-
qualified disaster distribution made on account of a hard- turn.

ship from a retirement plan. However, see Exceptions, Repayment of distributions if reporting under the
later, for qualified disaster distributions (or qualified disas- 3-year method. If you are reporting the distribution in in-
ter recovery distributions) you cannot repay. come over the 3-year period and you repay any portion of
You have 3 years from the day after the date you re- the distribution to an eligible retirement plan before filing
ceived the qualified disaster distribution (or qualified dis- your tax return, the repayment will reduce the portion of
aster recovery distribution) to make a repayment. The the distribution that is included in income for the year. If
amount of your repayment can't be more than the amount you repay a portion after the due date (including exten-
of the original distribution. Amounts that are repaid are sions) for filing your return, the repayment will reduce the
treated as trustee-to-trustee transfers and are not included portion of the distribution that is included in income on
in income. Also, for purposes of the one-rollover-per-year your next year’s return, unless you are eligible to amend
limitation for IRAs, a repayment to an IRA is not consid- your applicable prior year return or returns. (This would be
ered a rollover. a return for a year beginning the year of the distribution
and included in the 3-year period.)
For more information on how to report distributions and
repayments, see the Instructions for Form 8915-C (in the
case of qualified 2018 disasters), the Instructions for Form

38 Chapter 3 Disaster-Related Relief Publication 590-B (2023)

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      If,  during  a  year  in  the  3-year  period,  you  repay  and ending on the date that is 180 days after the appli-
TIP   more  than  is  otherwise  includible  in  income  for      cable date for that disaster.
      that  year,  the  excess  may  be  carried  forward  or 
back  to  reduce  the  amount  included  in  income  for  the     Note. A qualified disaster under the SECURE 2.0 Act 
year.                                                             of  2020  is  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.
Example.  John received an $18,000 qualified disaster 
recovery  distribution  on  November  15,  2023.  He  doesn’t     Qualified  home  purchase  distribution. To  be  a  quali-
elect to include the entire distribution in his 2023 income       fied  distribution  for  the  purpose  of  a  home  purchase  or 
but  elects  to  include  $6,000  on  each  of  his  2023,  2024, construction, the distribution must meet all of the following 
and  2025  tax  returns.  On  November  10,  2024,  John  re-     requirements.
pays  $9,000.  He  makes  no  other  repayments  during  the 
allowable 3-year period. John may report the distribution         1. The distribution is a hardship distribution from a 
and repayment in either of the following two ways.                401(k) plan, a hardship distribution from a tax-shel-
                                                                  tered annuity plan (403(b) plan), or a qualified 
• Report $0 in income on his 2024 return and carry the 
                                                                  first-time homebuyer distribution from an IRA.
  $3,000 excess repayment ($9,000 -$6,000) forward to 
  2025 and reduce the amount reported in that year to             2. The distribution was received during the period begin-
  $3,000.                                                         ning on the date which is 180 days before the first day 
                                                                  of the incident period of the qualified disaster and 
• Report $0 in income on his 2024 return, report $6,000 
                                                                  ending on the date which is 30 days after the last day 
  on his 2025 return, and file an amended return for 
                                                                  of such incident period.
  2023 to reduce the amount previously included in in-
  come to $3,000 ($6,000 - $3,000).                               3. The distribution was to be used to purchase or con-
                                                                  struct a main home in the disaster area and the home 
Reporting repayments.    See Form 8915-C (for qualified           was not purchased or constructed because of the dis-
2018  disaster  distributions),  Form  8915-D  (for  qualified    aster.
2019 disaster distributions), or Form 8915-F (for qualified 
                                                                  Any amount that is recontributed during the            applicable 
2020 disaster distributions) if you received a qualified dis-
                                                                  recontribution  period,  is  treated  as  a  trustee-to-trustee 
tribution that you repaid, in whole or in part, before June 
                                                                  transfer and is not included in income. Also, for purposes 
18, 2020 (June 25, 2021, for qualified 2020 distributions). 
                                                                  of the one-rollover-per-year limitation for IRAs, a recontri-
Also, use Form 8915-F for qualified disaster recovery dis-
                                                                  bution to an IRA is not considered a rollover.
tributions that you receive as a result of qualified disasters 
occurring after January 25, 2021.                                 A qualified distribution not recontributed during the  ap-
                                                                  plicable recontribution period, may be taxable for the year 
                                                                  distributed  and  subject  to  the  additional  10%  tax  (or  the 
                                                                  additional 25% tax for certain SIMPLE IRAs) on early dis-
Recontribution of Qualified 
                                                                  tributions.
Distributions for the Purchase                                    See Form 8915-C (for qualified 2018 disaster distribu-
                                                                  tions), Form 8915-D (for qualified 2019 disaster distribu-
or Construction of a Main                                         tions), or Form 8915-F (for qualified 2020 disaster distribu-
                                                                  tions)  if  you  received  a  qualified  distribution  that  you 
Home
                                                                  recontributed, in whole or in part, before the applicable re-
If you received a qualified distribution to purchase or con-      contribution period. See Form 8915-F for qualified disas-
struct  a  main  home  in  certain  major  disaster  areas,  you  ters that occur after January 25, 2021.
can recontribute all or any part of that distribution to an eli-
gible retirement plan.
                                                                  Coronavirus-Related 
Applicable  recontribution  period. You  can  make  this 
recontribution (or recontributions) during the following pe-      Distributions
riods:
• On or after the first day of the incident period of the         In tax year 2020, you were able to take a coronavirus-rela-
  qualified disaster and before June 17, 2020, for quali-         ted  distribution  from  a  retirement  plan  if  that  distribution 
  fied 2018 and 2019 disasters; or                                was made:
• On or after the first day of the incident period of the         1. Before December 31, 2020; and
  qualified disaster and before June 25, 2021, for quali-         2. To a qualified individual.
  fied 2020 disasters; or
                                                                  Generally,  you  were  a  qualified  individual  if  you,  your 
• On or after the first day of the incident period of a           spouse, or your dependent was diagnosed with the virus 
  qualified disaster under the SECURE 2.0 Act of 2020             SARS-Covid-2 or with coronavirus disease 2019 or if you 

Publication 590-B (2023)            Chapter 3             Disaster-Related Relief                                        39

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experienced  adverse  financial  consequences  as  a  result         File Form 1040-X to amend a return you have already 
of the coronavirus pandemic.                                         filed. Generally, Form 1040-X must be filed within 3 years 
                                                                     after the date the original return was filed, or within 2 years 
Repayment of Qualified                                               after the date the tax was paid, whichever is later.
Coronavirus-Related Distributions
                                                                     Form 8915-F Replaces Form 8915-E
The  1-year  election. If  you  made  a  qualified  coronavi-
rus-related  distribution  before  December  31,  2020,  you         Form 8915-F replaces Form 8915-E for reporting qualified 
could  elect  to  include  all  that  distribution  in  your  income 2020 disaster distributions and repayments of those distri-
for 2020 and then repay any portion of it during the allowa-         butions made in 2021, 2022, and 2023, as applicable. In 
ble 3-year period. The amount repaid reduces the amount              previous years, distributions and repayments would be re-
included in income for the year of the distribution.                 ported on the applicable Form 8915 for that year's disas-
                                                                     ters. For example, Form 8915-D, Qualified 2019 Disaster 
The 3-year election. If you are reporting the qualified co-          Retirement Plan Distributions and Repayments, would be 
ronavirus-related distribution in income over a 3-year pe-           used to report qualified 2019 disaster distributions and re-
riod  and,  during  a  year  in  the  3-year  period,  you  repay    payments.
more than the amount that is otherwise includible income 
                                                                     Form 8915-F is a forever form. Beginning in 2021, addi-
for that year, the excess may be carried forward or back to 
                                                                     tional  alphabetical  Forms  8915  will  not  be  issued.  For 
reduce the amount included in income for the year.
                                                                     more information, see the Instructions for Form 8915-F.
If the repayment is made after the due date (including 
extensions) for your return for the year of distribution, you 
will need to file a revised Form 8915-F with an amended              Mandatory 60-Day Postponement
return. See Amending Your Return, later.
                                                                     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 
Additional Disaster Relief                                           deadlines such as filing or paying income, excise, and em-
                                                                     ployment taxes; and making contributions to a traditional 
Issues                                                               IRA or Roth IRA.
                                                                     The  period  beginning  on  the  earliest  incident  date 
Amending Your Return                                                 specified  in  the  disaster  declaration  and  ending  on  the 
                                                                     date that is 60 days after either the earliest incident date 
If, after filing your original return, you make a repayment, 
                                                                     or the date of the declaration, whichever is later, is the pe-
the  repayment  may  reduce  the  amount  of  your  qualified 
                                                                     riod during which the deadlines are postponed.
disaster  distributions  that  were  previously  included  in  in-
come. Depending on when a repayment is made, you may                 For  information  about  disaster  relief  available  in  your 
need to file an amended tax return to refigure your taxable          area,  including  postponements,  go  to IRS  News  Around 
income.                                                              the Nation.
If you make a repayment by the due date of your origi-
nal  return  (including  extensions),  include  the  repayment 
on your amended return.                                              How To Get Tax Help

If you make a repayment after the due date of your orig-             If you have questions about a tax issue; need help prepar-
inal return (including extensions), include it on your amen-         ing your tax return; or want to download free publications, 
ded return only if either of the following applies.                  forms, or instructions, go to IRS.gov to find resources that 
•  You elected to include all of your qualified disaster dis-        can help you right away.
   tributions in income in the year of the distribution (not 
   over 3 years) on your original return.                            Preparing and filing your tax return.    After receiving all 
                                                                     your wage and earnings statements (Forms W-2, W-2G, 
•  The amount of the repayment exceeds the portion of                1099-R,  1099-MISC,  1099-NEC,  etc.);  unemployment 
   the qualified disaster distributions that are includible in       compensation statements (by mail or in a digital format) or 
   income for 2021 and you choose to carry the excess                other  government  payment  statements  (Form  1099-G); 
   back to your 2019 or 2020 tax return.                             and  interest,  dividend,  and  retirement  statements  from 
                                                                     banks and investment firms (Forms 1099), you have sev-
Example.    You received a qualified disaster distribution 
                                                                     eral options to choose from to prepare and file your tax re-
in  the  amount  of  $90,000  on  October  16,  2019.  You 
                                                                     turn.  You  can  prepare  the  tax  return  yourself,  see  if  you 
choose to spread the $90,000 over 3 years ($30,000 in in-
                                                                     qualify for free tax preparation, or hire a tax professional to 
come for 2019, 2020, and 2021). On November 19, 2021, 
                                                                     prepare your return.
you make a repayment of $45,000. For 2021, none of the 
qualified disaster distribution is includible in income. The 
excess repayment of $15,000 can be carried back to 2020 
or 2019, as applicable.

40                                                                                                 Publication 590-B (2023)

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Free options for tax preparation.  Your options for pre-
                                                               • IRS.gov/Help: A variety of tools to help you get an-
paring  and  filing  your  return  online  or  in  your  local 
                                                                 swers to some of the most common tax questions.
community, if you qualify, include the following.
                                                               • IRS.gov/ITA: The Interactive Tax Assistant, a tool that 
• Free File. This program lets you prepare and file your 
                                                                 will ask you questions and, based on your input, pro-
  federal individual income tax return for free using soft-
                                                                 vide answers on a number of tax topics.
  ware or Free File Fillable Forms. However, state tax 
  preparation may not be available through Free File. Go       • IRS.gov/Forms: Find forms, instructions, and publica-
  to IRS.gov/FreeFile to see if you qualify for free online      tions. You will find details on the most recent tax 
  federal tax preparation, e-filing, and direct deposit or       changes and interactive links to help you find answers 
  payment options.                                               to your questions.
• VITA. The Volunteer Income Tax Assistance (VITA)             • You may also be able to access tax information in your 
  program offers free tax help to people with                    e-filing software.
  low-to-moderate incomes, persons with disabilities, 
  and limited-English-speaking taxpayers who need 
                                                               Need someone to prepare your tax return?                  There are 
  help preparing their own tax returns. Go to IRS.gov/
                                                               various  types  of  tax  return  preparers,  including  enrolled 
  VITA, download the free IRS2Go app, or call 
                                                               agents, certified public accountants (CPAs), accountants, 
  800-906-9887 for information on free tax return prepa-
                                                               and many others who don’t have professional credentials. 
  ration.
                                                               If  you  choose  to  have  someone  prepare  your  tax  return, 
• TCE. The Tax Counseling for the Elderly (TCE) pro-           choose that preparer wisely. A paid tax preparer is:
  gram offers free tax help for all taxpayers, particularly      Primarily responsible for the overall substantive accu-
                                                               •
  those who are 60 years of age and older. TCE volun-
                                                                 racy of your return,
  teers specialize in answering questions about pen-
  sions and retirement-related issues unique to seniors.       • Required to sign the return, and
  Go to IRS.gov/TCE or download the free IRS2Go app            • Required to include their preparer tax identification 
  for information on free tax return preparation.                number (PTIN).
• MilTax. Members of the U.S. Armed Forces and quali-                  Although the tax preparer always signs the return, 
  fied veterans may use MilTax, a free tax service of-          !      you're  ultimately  responsible  for  providing  all  the 
  fered by the Department of Defense through Military          CAUTION information required for the preparer to accurately 
  OneSource. For more information, go to                       prepare your return and for the accuracy of every item re-
  MilitaryOneSource MilitaryOneSource.mil/MilTax (  ).         ported on the return. Anyone paid to prepare tax returns 
     Also, the IRS offers Free Fillable Forms, which can       for  others  should  have  a  thorough  understanding  of  tax 
  be completed online and then e-filed regardless of in-       matters. For more information on how to choose a tax pre-
  come.                                                        parer, go to Tips for Choosing a Tax Preparer on IRS.gov.
Using online tools to help prepare your return.   Go to 
IRS.gov/Tools for the following.                               Employers can register to use Business Services On-
• The Earned Income Tax Credit Assistant IRS.gov/ (            line. The Social Security Administration (SSA) offers on-
  EITCAssistant) determines if you’re eligible for the         line service at SSA.gov/employer for fast, free, and secure 
  earned income credit (EIC).                                  W-2 filing options to CPAs, accountants, enrolled agents, 
                                                               and  individuals  who  process  Form  W-2,  Wage  and  Tax 
• The Online EIN Application IRS.gov/EIN ( ) helps you         Statement,  and  Form  W-2c,  Corrected  Wage  and  Tax 
  get an employer identification number (EIN) at no            Statement.
  cost.
• The Tax Withholding Estimator IRS.gov/W4App (   )            IRS social media.  Go to IRS.gov/SocialMedia to see the 
  makes it easier for you to estimate the federal income       various social media tools the IRS uses to share the latest 
  tax you want your employer to withhold from your pay-        information on tax changes, scam alerts, initiatives, prod-
  check. This is tax withholding. See how your withhold-       ucts, and services. At the IRS, privacy and security are our 
  ing affects your refund, take-home pay, or tax due.          highest priority. We use these tools to share public infor-
                                                               mation  with  you. Don’t  post  your  social  security  number 
• The First-Time Homebuyer Credit Account Look-up              (SSN)  or  other  confidential  information  on  social  media 
  (IRS.gov/HomeBuyer) tool provides information on             sites. Always protect your identity when using any social 
  your repayments and account balance.                         networking site.
• The Sales Tax Deduction Calculator IRS.gov/ (                 The following IRS YouTube channels provide short, in-
  SalesTax) figures the amount you can claim if you            formative videos on various tax-related topics in English, 
  itemize deductions on Schedule A (Form 1040).                Spanish, and ASL.
     Getting  answers  to  your  tax  questions.       On      • Youtube.com/irsvideos.
     IRS.gov,  you  can  get  up-to-date  information  on      • Youtube.com/irsvideosmultilingua.
     current events and changes in tax law.
                                                               • Youtube.com/irsvideosASL.

Publication 590-B (2023)                                                                                                 41

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Watching IRS videos. The IRS Video portal • Make a payment or view 5 years of payment history
(IRSVideos.gov) contains video and audio presentations and any pending or scheduled payments.
for individuals, small businesses, and tax professionals.
• Access your tax records, including key data from your
Online tax information in other languages. You can most recent tax return, and transcripts.
find information on IRS.gov/MyLanguage if English isn’t • View digital copies of select notices from the IRS.
your native language.
• Approve or reject authorization requests from tax pro-
Free Over-the-Phone Interpreter (OPI) Service. The fessionals.
IRS is committed to serving taxpayers with limited-English • View your address on file or manage your communica-
proficiency (LEP) by offering OPI services. The OPI Serv- tion preferences.
ice is a federally funded program and is available at Tax-
payer Assistance Centers (TACs), most IRS offices, and Get a transcript of your return. With an online account,
every VITA/TCE tax return site. The OPI Service is acces- you can access a variety of information to help you during
sible in more than 350 languages. the filing season. You can get a transcript, review your
most recently filed tax return, and get your adjusted gross
Accessibility Helpline available for taxpayers with income. Create or access your online account at IRS.gov/
disabilities. Taxpayers who need information about ac- Account.
cessibility services can call 833-690-0598. The Accessi-
bility Helpline can answer questions related to current and Tax Pro Account. This tool lets your tax professional
future accessibility products and services available in al- submit an authorization request to access your individual
ternative media formats (for example, braille, large print, taxpayer IRS online account. For more information, go to
audio, etc.). The Accessibility Helpline does not have ac- IRS.gov/TaxProAccount.
cess to your IRS account. For help with tax law, refunds, or
account-related issues, go to IRS.gov/LetUsHelp. Using direct deposit. The safest and easiest way to re-
ceive a tax refund is to e-file and choose direct deposit,
Note. Form 9000, Alternative Media Preference, or which securely and electronically transfers your refund di-
Form 9000(SP) allows you to elect to receive certain types rectly into your financial account. Direct deposit also
of written correspondence in the following formats. avoids the possibility that your check could be lost, stolen,
destroyed, or returned undeliverable to the IRS. Eight in
• Standard Print.
10 taxpayers use direct deposit to receive their refunds. If
• Large Print. you don’t have a bank account, go to IRS.gov/
• Braille. DirectDeposit for more information on where to find a bank
or credit union that can open an account online.
• Audio (MP3).
• Plain Text File (TXT). Reporting and resolving your tax-related identity
theft issues.
• Braille Ready File (BRF).
• Tax-related identity theft happens when someone
Disasters. Go to IRS.gov/DisasterRelief to review the steals your personal information to commit tax fraud.
available disaster tax relief. Your taxes can be affected if your SSN is used to file a
fraudulent return or to claim a refund or credit.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print all the forms, instruc- • The IRS doesn’t initiate contact with taxpayers by
email, text messages (including shortened links), tele-
tions, and publications you may need. Or, you can go to
phone calls, or social media channels to request or
IRS.gov/OrderForms to place an order.
verify personal or financial information. This includes
Getting tax publications and instructions in eBook requests for personal identification numbers (PINs),
format. Download and view most tax publications and in- passwords, or similar information for credit cards,
structions (including the Instructions for Form 1040) on banks, or other financial accounts.
mobile devices as eBooks at IRS.gov/eBooks. • Go to IRS.gov/IdentityTheft, the IRS Identity Theft
IRS eBooks have been tested using Apple's iBooks for Central webpage, for information on identity theft and
iPad. Our eBooks haven’t been tested on other dedicated data security protection for taxpayers, tax professio-
eBook readers, and eBook functionality may not operate nals, and businesses. If your SSN has been lost or
as intended. stolen or you suspect you’re a victim of tax-related
identity theft, you can learn what steps you should
Access your online account (individual taxpayers
take.
only). Go to IRS.gov/Account to securely access infor-
mation 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.

42 Publication 590-B (2023)

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• Get an Identity Protection PIN (IP PIN). IP PINs are amount you owe. For more information on the Offer in
six-digit numbers assigned to taxpayers to help pre- Compromise program, go to IRS.gov/OIC.
vent the misuse of their SSNs on fraudulent federal in-
come tax returns. When you have an IP PIN, it pre- Filing an amended return. Go to IRS.gov/Form1040X
vents someone else from filing a tax return with your for information and updates.
SSN. To learn more, go to IRS.gov/IPPIN.
Checking the status of your amended return. Go to
Ways to check on the status of your refund. IRS.gov/WMAR to track the status of Form 1040-X amen-
ded returns.
• Go to IRS.gov/Refunds.
It can take up to 3 weeks from the date you filed
• Download the official IRS2Go app to your mobile de- ! your amended return for it to show up in our sys-
vice to check your refund status. CAUTION tem, and processing it can take up to 16 weeks.
• Call the automated refund hotline at 800-829-1954.
The IRS can’t issue refunds before mid-February Understanding an IRS notice or letter you’ve re-
ceived. Go to IRS.gov/Notices to find additional informa-
! for returns that claimed the EIC or the additional tion about responding to an IRS notice or letter.
CAUTION child tax credit (ACTC). This applies to the entire
refund, not just the portion associated with these credits.
Responding to an IRS notice or letter. You can now
upload responses to all notices and letters using the
Making a tax payment. Payments of U.S. tax must be Document Upload Tool. For notices that require additional
remitted to the IRS in U.S. dollars. Digital assets are not action, taxpayers will be redirected appropriately on
accepted. Go to IRS.gov/Payments for information on how IRS.gov to take further action. To learn more about the
to make a payment using any of the following options. tool, go to IRS.gov/Upload.
• IRS Direct Pay: Pay your individual tax bill or estimated
tax payment directly from your checking or savings ac- Note. You can use Schedule LEP (Form 1040), Re-
count at no cost to you. quest for Change in Language Preference, to state a pref-
erence to receive notices, letters, or other written commu-
• Debit Card, Credit Card, or Digital Wallet: Choose an nications from the IRS in an alternative language. You may
approved payment processor to pay online or by not immediately receive written communications in the re-
phone. quested language. The IRS’s commitment to LEP taxpay-
• Electronic Funds Withdrawal: Schedule a payment ers is part of a multi-year timeline that began providing
when filing your federal taxes using tax return prepara- translations in 2023. You will continue to receive communi-
tion software or through a tax professional. cations, including notices and letters, in English until they
are translated to your preferred language.
• Electronic Federal Tax Payment System: Best option
for businesses. Enrollment is required. Contacting your local TAC. Keep in mind, many ques-
• Check or Money Order: Mail your payment to the ad- tions can be answered on IRS.gov without visiting a TAC.
dress listed on the notice or instructions. Go to IRS.gov/LetUsHelp for the topics people ask about
most. If you still need help, TACs provide tax help when a
• Cash: You may be able to pay your taxes with cash at tax issue can’t be handled online or by phone. All TACs
a participating retail store. now provide service by appointment, so you’ll know in ad-
• Same-Day Wire: You may be able to do same-day vance that you can get the service you need without long
wire from your financial institution. Contact your finan- wait times. Before you visit, go to IRS.gov/TACLocator to
cial institution for availability, cost, and time frames. find the nearest TAC and to check hours, available serv-
ices, and appointment options. Or, on the IRS2Go app,
Note. The IRS uses the latest encryption technology to under the Stay Connected tab, choose the Contact Us op-
ensure that the electronic payments you make online, by tion and click on “Local Offices.”
phone, or from a mobile device using the IRS2Go app are
safe and secure. Paying electronically is quick, easy, and The Taxpayer Advocate Service (TAS)
faster than mailing in a check or money order.
Is Here To Help You
What if I can’t pay now? Go to IRS.gov/Payments for
What Is TAS?
more information about your options.
• Apply for an online payment agreement IRS.gov/ ( TAS is an independent organization within the IRS that
OPA) to meet your tax obligation in monthly install- helps taxpayers and protects taxpayer rights. TAS strives
ments if you can’t pay your taxes in full today. Once to ensure that every taxpayer is treated fairly and that you
you complete the online process, you will receive im- know and understand your rights under the Taxpayer Bill
mediate notification of whether your agreement has of Rights.
been approved.
• Use the Offer in Compromise Pre-Qualifier to see if
you can settle your tax debt for less than the full

Publication 590-B (2023) 43

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How Can You Learn About Your Taxpayer • Download Pub. 1546, The Taxpayer Advocate Service
Rights? Is Your Voice at the IRS, available at IRS.gov/pub/irs-
pdf/p1546.pdf;
The Taxpayer Bill of Rights describes 10 basic rights that Call the IRS toll free at 800-TAX-FORM
•
all taxpayers have when dealing with the IRS. Go to (800-829-3676) to order a copy of Pub. 1546;
TaxpayerAdvocate.IRS.gov to help you understand what
these rights mean to you and how they apply. These are • Check your local directory; or
your rights. Know them. Use them. • Call TAS toll free at 877-777-4778.

What Can TAS Do for You? How Else Does TAS Help Taxpayers?

TAS can help you resolve problems that you can’t resolve TAS works to resolve large-scale problems that affect
with the IRS. And their service is free. If you qualify for many taxpayers. If you know of one of these broad issues,
their assistance, you will be assigned to one advocate report it to TAS at IRS.gov/SAMS. Be sure to not include
who will work with you throughout the process and will do any personal taxpayer information.
everything possible to resolve your issue. TAS can help
you if:
Low Income Taxpayer Clinics (LITCs)
• Your problem is causing financial difficulty for you,
your family, or your business; LITCs are independent from the IRS and TAS. LITCs rep-
• You face (or your business is facing) an immediate resent individuals whose income is below a certain level
threat of adverse action; or and who need to resolve tax problems with the IRS. LITCs
can represent taxpayers in audits, appeals, and tax collec-
• You’ve tried repeatedly to contact the IRS but no one tion disputes before the IRS and in court. In addition,
has responded, or the IRS hasn’t responded by the LITCs can provide information about taxpayer rights and
date promised. responsibilities in different languages for individuals who
speak English as a second language. Services are offered
How Can You Reach TAS? for free or a small fee. For more information or to find an
LITC near you, go to the LITC page at
TAS has offices in every state, the District of Columbia,
TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134,
and Puerto Rico. To find your advocate’s number:
Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/
• Go to TaxpayerAdvocate.IRS.gov/Contact-Us; p4134.pdf.

44 Publication 590-B (2023)

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a. Table I (Single Life Expectancy).
Appendices b. Table II (Joint Life and Last Survivor Expectancy).
c. Table III (Uniform Lifetime).
To help you complete your tax return, use the following ap-
pendices that include worksheets and tables. 3. Appendix C—Recapture Amount—Allocation Chart.
This chart allocates amounts that comprise an early
1. Appendices A-1 and A-2—Worksheets for Deter-
distribution.
mining Required Minimum Distributions.
4. Appendix D—Qualified Charitable Deduction Adjust-
2. Appendix B—Life Expectancy Tables. These tables
ment Worksheet. This worksheet makes the adjust-
are included to assist you in computing your required
ment needed to figure the current year’s allowable
minimum distribution amount if you haven't taken all
qualified charitable deduction.
your assets from all your traditional IRAs before age
70 / or age 72, whichever applies.1 2

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Appendix A-1. Worksheet for Determining Required
Minimum Distributions Keep for Your Records

Age 72 Worksheet. Use this table if you were born after June 30, 1949.

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. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II2
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. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II2
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. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II2
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. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II2
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 distribution period 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.

46 Publication 590-B (2023)

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Appendix A-2. Worksheet for Determining Required
Minimum Distributions Keep for Your Records

Age 70 / Worksheet. 1 2 Use this table if you were born before July 1, 1949.
1. Age 70 /1 2 71 /1 2 72 /1 2 73 /1 2 74 /1 2
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. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II2
5. Required distribution (divide line 3 by line 4)3

1. Age 75 /1 2 76 /1 2 77 /1 2 78 /1 2 79 /1 2
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. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II2
5. Required distribution (divide line 3 by line 4)3

1. Age 80 /1 2 81 /1 2 82 /1 2 83 /1 2 84 /1 2
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. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II2
5. Required distribution (divide line 3 by line 4)3

1. Age 85 /1 2 86 /1 2 87 /1 2 88 /1 2 89 /1 2
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. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II2
5. Required distribution (divide line 3 by line 4)3

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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

48                                                                Publication 590-B (2023)

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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

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Appendix B. Life Expectancy Tables (Continued)

                             Table II 
                   (Joint Life and Last Survivor 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

50                                                                    Publication 590-B (2023)

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Appendix B. (Continued)

                                 Table II (continued)
                            (Joint Life and Last Survivor 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

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Appendix B. (Continued)

                            Table II (continued)
                       (Joint Life and Last Survivor 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 Life and Last Survivor 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

52                                                                    Publication 590-B (2023)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Appendix B. (Continued)

                                 Table II (continued)
                            (Joint Life and Last Survivor 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

Publication 590-B (2023)                                                                                                 53

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Appendix B. (Continued)

                            Table II (continued)
                       (Joint Life and Last Survivor 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 Life and Last Survivor 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

54                                                                    Publication 590-B (2023)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Appendix B. (Continued)

                                 Table II (continued)
                            (Joint Life and Last Survivor 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

Publication 590-B (2023)                                                                                                 55

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Appendix B. (Continued)

                            Table II (continued)
                       (Joint Life and Last Survivor 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 Life and Last Survivor 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

56                                                                    Publication 590-B (2023)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Appendix B. (Continued)

                                 Table II (continued)
                            (Joint Life and Last Survivor 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

Publication 590-B (2023)                                                                                                 57

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Appendix B. (Continued)

                            Table II (continued)
                       (Joint Life and Last Survivor 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 Life and Last Survivor 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

58                                                                    Publication 590-B (2023)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Appendix B. (Continued)

                                 Table II (continued)
                            (Joint Life and Last Survivor 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

Publication 590-B (2023)                                                                                                 59

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Appendix B. (Continued)

                            Table II (continued)
                       (Joint Life and Last Survivor 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

60                                                                    Publication 590-B (2023)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Appendix B. (Continued)

                                 Table II (continued)
                            (Joint Life and Last Survivor 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

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Appendix B. (Continued)
                            Table II (continued)
                       (Joint Life and Last Survivor 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

62                                                                     Publication 590-B (2023)

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Appendix B. (Continued)
                                 Table II (continued)
                             (Joint Life and Last Survivor 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

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Appendix B. (Continued)
                               Table II (continued)
                           (Joint Life and Last Survivor 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 Life and Last Survivor 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

64                                                                      Publication 590-B (2023)

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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                    Distribution Period                  Age Distribution Period
  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

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Appendix C. Recapture Amount—Allocation Chart
Enter the amount from your 2023 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 (2023 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 2023 Form 8606, line 19, STOP. 
Tax Year Your Form
2023     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;                                        Form 8606, line 17; 
         and                                                        and 
         Form 1040, line 16b; Form                                  Form 1040, line 16a; Form 
         1040A, line 12b; or Form                                   1040A, line 12a; or Form 
         1040NR, line 17b* . . . . . . . . . . . . . .              1040NR, line 17a** . . . . . . . . . . . .                
2009     Form 8606, line 18;                                        Form 8606, line 17; 
         and                                                        and 
         Form 1040, line 16b; Form                                  Form 1040, line 16a; Form 
         1040A, line 12b; or Form                                   1040A, line 12a; or Form 
         1040NR, line 17b* . . . . . . . . . . . . . .              1040NR, line 17a** . . . . . . . . . . . .                
2010     Form 8606, lines 18 and                                    Form 8606, lines 17 and 
         23* . . . . . . . . . . . . . . . . . . . . . . . . . . .  22** . . . . . . . . . . . . . . . . . . . . . . . . . .  
2011     Form 8606, line 18;                                        Form 8606, line 17; 
         and                                                        and 
         Form 1040, line 16b; Form                                  Form 1040, line 16a; Form 
         1040A, line 12b; or Form                                   1040A, line 12a; or Form 
         1040NR, line 17b* . . . . . . . . . . . . . .              1040NR, line 17a** . . . . . . . . . . . .                
2012     Form 8606, line 18;                                        Form 8606, line 17; 
         and                                                        and 
         Form 1040, line 16b; Form                                  Form 1040, line 16a; Form 
         1040A, line 12b; or Form                                   1040A, line 12a; or Form 
         1040NR, line 17b* . . . . . . . . . . . . . .              1040NR, line 17a** . . . . . . . . . . . .                
2013     Form 8606, line 18;                                        Form 8606, line 17; 
         and                                                        and 
         Form 1040, line 16b; Form                                  Form 1040, line 16a; Form 
         1040A, line 12b; or Form                                   1040A, line 12a; or Form 
         1040NR, line 17b* . . . . . . . . . . . . . .              1040NR, line 17a** . . . . . . . . . . . .                
2014     Form 8606, line 18;                                        Form 8606, line 17; 
         and                                                        and 
         Form 1040, line 16b; Form                                  Form 1040, line 16a; Form 
         1040A, line 12b; or Form                                   1040A, line 12a; or Form 
         1040NR, line 17b* . . . . . . . . . . . . . .              1040NR, line 17a** . . . . . . . . . . . .                
2015     Form 8606, line 18;                                        Form 8606, line 17; 
         and                                                        and 
         Form 1040, line 16b; Form                                  Form 1040, line 16a; Form 
         1040A, line 12b; or Form                                   1040A, line 12a; or Form 
         1040NR, line 17b* . . . . . . . . . . . . . .              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.

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Appendix C. Recapture Amount—Allocation Chart (Continued)
Tax Year Your Form
2016     Form 8606, line 18;                                                     Form 8606, line 17; 
         and                                                                     and 
         Form 1040, line 16b; Form                                               Form 1040, line 16a; Form 
         1040A, line 12b; or Form                                                1040A, line 12a; or Form 
         1040NR, line 17b* . . . . . . . . . . . . .                             1040NR, line 17a** . . . . . . . . . . . .            
2017     Form 8606, line 18;                                                     Form 8606, line 17; 
         and                                                                     and 
         Form 1040, line 16b; Form                                               Form 1040, line 16a; Form 
         1040A, line 12b; or Form                                                1040A, line 12a; or Form 
         1040NR, line 17b* . . . . . . . . . . . . .                             1040NR, line 17a** . . . . . . . . . . . .            
2018     Form 8606, line 18;                                                     Form 8606, line 17;
         and                                                                     and 
         Form 1040, line 4b; or Form                                             Form 1040, line 4a; or Form 
         1040NR, line 17b* . . . . . . . . . . . . .                             1040NR, line 17a** . . . . . . . . . . . .            
2019     Form 8606, line 18;                                                     Form 8606, line 17;
         and                                                                     and 
         Form 1040 or 1040-SR, line 4d;                                          Form 1040 or 1040-SR, line 4c; 
         or Form 1040-NR,                                                        or Form 1040-NR, 
         line 17b* . . . . . . . . . . . . . . . . . . . . .                     line 17a** . . . . . . . . . . . . . . . . . . . . .  
2020     Form 8606, line 18;                                                     Form 8606, line 17;
         and Form 1040, 1040-SR, or                                               and 
         1040-NR, line 5b* . . . . . . . . . . . . .                             Form 1040, 1040-SR, or 
                                                                                 1040-NR, line 5a** . . . . . . . . . . . .            
2021     Form 8606, line 18;                                                     Form 8606, line 17;
         and Form 1040, 1040-SR, or                                               and 
         1040-NR, line 5b* . . . . . . . . . . . . .                             Form 1040, 1040-SR, or 
                                                                                 1040-NR, line 5a** . . . . . . . . . . . .            
2022     Form 8606, line 18;                                                     Form 8606, line 17;
         and Form 1040, 1040-SR, or                                               and 
         1040-NR, line 5b* . . . . . . . . . . . . .                             Form 1040, 1040-SR, or 
                                                                                 1040-NR, line 5a** . . . . . . . . . . . .            
2023     Form 8606, line 18;                                                     Form 8606, line 17;
         and Form 1040, 1040-SR, or                                               and 
         1040-NR, line 5b* . . . . . . . . . . . . .                             Form 1040, 1040-SR, or 
                                                                                 1040-NR, line 5a** . . . . . . . . . . . .            
2023     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                                                                                 Keep for Your Records
Enter the total amounts of contributions deducted in prior years that you were age 70 /  or older that did not reduce 1 2
1. the excludable amount of qualified charitable contributions in prior years.                                                         1.
Enter the total amounts contributed and deducted during the current year if you were age 70 /  (or older) at the end of 1 2
the year. If this is your first QCD worksheet, also include contributions you deducted in prior years during which you 
2. were age 70 /  (or older) at the end of the year.1 2                                                                                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 $100,000.                 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.

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                    To help us develop a more useful index, please let us know if you have ideas for index entries.
Index               See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                      From individual retirement         Individual retirement annuities:
10-year rule 12                       annuities    7                      Distributions from  7
10% additional tax    24 28,          Fully or partly taxable 15         Individual retirement bonds:
5-year rule 12                        Insufficient 28                     Cashing in 21
                                      Qualified charitable 13            Inherited IRAs 6
A                                     Qualified HSA funding   14         Insufficient distributions      28
Account balance   7                   Qualified reservist 27             Interest on IRA 2
Additional taxes  22 28,              Roth IRAs  31 35-                  Investment in collectibles:
 (See also Penalties)                 Ordering rules for   33             Collectibles defined 23
  Reporting 29                        Recapture amount        34          Exception  24
Age 59 1/2 rule  24                   Taxable status of 13               IRA Owner:
Age 72 rule:
                                                                          And spouse more 10 years 
  Required minimum distributions    E                                     younger    11
   (RMD)    6
                                    Early distributions  22 24 28, -      And spouse not more 10 years 
Annuity contracts:                  (See also Penalties)                  younger    11
  Borrowing on   22                   Age 59 1/2 rule 24
  Distribution from insurance         Defined  24                        L
   company    13
                                      Disability exception 25            Life expectancy 7
  Distribution from IRA account 21
                                      First-time homebuyers,              Tables (Appendix B)  48
  Early distributions 25              exception    27
Assistance (See Tax help)             Higher education expenses,         M
                                      exception    26                    Mandatory 60-day 
B                                     Medical insurance, exception    25  postponement    40
Basis:                                Roth IRAs  33                      Marital status, change in       7
  Inherited IRAs  5                   Unreimbursed medical expenses,     Medical expenses, 
  Roth IRAs  31                       exception    25                     unreimbursed    25
Beginning date, required     6      Education expenses     26            Medical insurance   25
Beneficiaries 8                     Employer retirement plans:           Minimum distribution (See Required 
  Change of  7                        Prohibited transactions 23          minimum distribution)
  Death of beneficiary   9          Estate tax 22                        Missing children, photographs of                    2
  Early distributions to 25           Deduction for inherited IRAs    5  More than one beneficiary                       9
  Individual as 10                  Excess accumulations      28 29,     More than one IRA:
  More than one   9 12,               Roth IRAs  36                       Required minimum distribution                    12
  Roth IRAs  35                     Exempt transactions    23
  Sole beneficiary spouse more than                                      N
   10 years younger      7          F                                    no designated beneficiary                       11
                                    Failed financial institutions     13 No table 12
C                                   Fiduciaries:                         Nondeductible contributions                       28
Change in marital status     7        Prohibited transactions 22
Change of beneficiary    7          First-time homebuyers     27         P
Charitable distributions,           Five-year rule:                      Penalties 22 29-
  qualified 13                        5-year rule  10                     Early distributions 24 28-
Collectibles 23                     Form 1099-R    21                     Excess accumulations         28 29, 
                                      Distribution code 1 used on     29  Exempt transactions          23
D
                                      Letter codes used on    21          Prohibited transactions        22 23, 
Death of beneficiary  9               Number codes used on    21          Reporting 29
Deemed IRAs     2                   Form 5329  28 29,                    Pledging account as security                      22
Disabilities, persons with:           Recapture tax   26                 Prohibited transactions         22 23, 
  Early distributions to 25         Form 8606  15 16 21, ,                Taxes on 23
Disaster-related relief  36                                              Publications (See Tax help)
Distributions                       H
  After required beginning date 6   Higher education expenses         26 Q
  Age 59 1/2 rule 24                HSA funding distributions,           Qualified birth or adoption 
  Beneficiaries (See Beneficiaries)   qualified 14                        distribution  27
  Delivered outside U.S.   21                                            Qualified charitable 
  Figuring nontaxable and taxable   I                                     distributions  13
   amounts    15                    Individual retirement accounts:
  From individual retirement          Distributions from 7
   accounts   7

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                                      Distributions 31 35-                Table III (Uniform Lifetime)                   65
R                                     After death of owner   35           Tables:
Recapture tax:                        Insufficient  36                     Life expectancy (Appendix B)                    48
Changes in distribution method   26   Ordering rules for   33              Using this publication (Table I-1)                4
Receivership distributions 24         Early distributions 33              Tax advantages of IRAs 3
Reporting:                            Excess accumulations   36           Tax help 40
Additional taxes 29                   Figuring taxable part 35            Ten-year rule:
Nontaxable distribution on Form       Withdrawing or using assets   35     10-year rule 10
  8606   16                                                               Traditional IRAs 5 29-
Taxable amounts    21               S                                      Age 59 1/2 rule 24
Taxable distributions 22            Services received at reduced or no     Defined 5
Required beginning date  6            cost   23                            Inherited IRAs  6
Required minimum distribution    2, Students:                              Loss of IRA status 23
6 13-                                 Education expenses    26             Withdrawing or using assets                   6
Distribution period 7               Substantially equal payments    25    Trusts:
During lifetime  7                  Surviving spouse  8                    As beneficiary  12
Figuring  7
  For beneficiary  10               T                                     U
  Table to use   11                 Table I:                              Unreimbursed medical 
In year of owner's death 8            Eligible designated beneficiary 11   expenses    25
Installments allowed  12              No designated beneficiary   11
More than one IRA   12                Spousal beneficiary  11             W
Sole beneficiary spouse who is      Table I (Single Life Expectancy)   48 Withdrawing or using assets
  more than 10 years younger     7  Table II 11                            Roth IRAs  35
Reservists:                         Table II (Joint Life and Last          Traditional IRAs 6
Qualified reservist distribution 27   Survivor Expectancy)    50          Withholding  21
Roth IRAs 31 36-                    Table III 11
Defined  31

Publication 590-B (2023)                                                                                                     69

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