PDF document

- 1 -

                       Userid: CPM                       Schema: tipx Leadpct: 100% Pt. size: 10    Draft           Ok to Print
AH XSL/XML             Fileid: … ions/p590b/2022/a/xml/cycle10/source                            (Init. & Date) _______

Page 1 of 69                                                                                     11:45 - 4-Apr-2023

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

           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           . . . . . . . . . . . . . . . . . . 6
Distributions 
                                                         What if You Inherit an IRA?             . . . . . . . . . . . . . . . . .   6
                                                         When Can You Withdraw or Use Assets? . . . . . . .                          7
from Individual                                          When Must You Withdraw Assets? (Required 
                                                               Minimum Distributions) . . . . . . . . . . . . . . . . . .            7
                                                         Are Distributions Taxable?              . . . . . . . . . . . . . . . .     14
Retirement                                               What Acts Result in Penalties or Additional 
                                                               Taxes?    . . . . . . . . . . . . . . . . . . . . . . . . . . . .     23
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
2022 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
                                                         Disaster  tax  relief.    The  special  rules  that  provide  for 
                                                         tax-favored withdrawals and repayments now apply to dis-
                                                         asters that occur on or after January 26, 2021. For more 
                                                         information see Disaster-Related Relief.
                                                         Excise  tax  relief  for  certain  2022  required  minimum 
                                                         distributions.  The  IRS  will  not  assert  an  excise  tax  in 
                                                         2022  for  missed  RMDs  if  certain  requirements  are  met. 
                                                         See  Notice  2022-53  available  at           https://www.irs.gov/irb/
                                                         2022-45_IRB#NOT-2022-53, for details.
Get forms and other information faster and easier at:
• IRS.gov (English)    • IRS.gov/Korean (한국어)            Required  minimum  distributions  (RMDs).                       Individuals 
• IRS.gov/Spanish (Español)  • IRS.gov/Russian (Pусский) who  reach  age  72  after  December  31,  2022,  may  delay 
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) 

Apr 4, 2023

- 2 -

Page 2 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

receiving their RMDs until April 1 of the year following the You may be subject to a reduced excise tax rate of
year in which they turn age 73. 10% of the amount not distributed, if, during the correction
Qualified charitable distribution one-time election. window, you take a distribution of the amount on which
Beginning in tax years beginning after December 30, the tax is due and submit a tax return reflecting this excise
2022, you can elect to make a one-time distribution of up tax.
to $50,000 from an individual retirement account to chari- The “correction window” is the period of time beginning
ties through a charitable remainder trust, a charitable re- on the date on which the excise tax is imposed on the dis-
mainder unitrust, or a charitable gift annuity funded only tribution shortfall and ends on the earliest of the following
by qualified charitable distributions. dates:
Also, for tax years beginning after 2023, this $50,000 • The date of mailing the deficiency notice with respect
one-time election amount and the $100,000 annual IRA to the imposition of this tax; or
charitable distribution limit will be adjusted for inflation.
• The date the tax is assessed; or
For more information see Qualified charitable distributions
(QCDs). • The last day of the second taxable year that begins af-
ter the date of the taxable year in which the excise tax
Certain corrective distributions not subject to 10%
is imposed.
early distribution tax. Beginning with distributions made
on December 29, 2022, and after, the 10% additional tax Distributions to terminally ill individuals. The excep-
on early distributions will not apply to a corrective IRA dis- tion to the 10% additional tax for early distributions is ex-
tribution, which consists of an excessive contribution (a panded to apply to distributions made to terminally ill indi-
contribution greater than the IRA contribution limit) and viduals on or after December 30, 2022. See Terminally ill
any earnings (the portion of the distribution subject to the individuals, for more information.
10% additional tax) allocable to the excessive contribu-
tion, as long as the corrective distribution is made on or
before the due date (including extensions) of the income
tax return. Reminders
Statute of limitations rules changed for IRAs. Begin- Modification of required distribution rules for desig-
ning on or after December 29, 2022, the statute of limita- nated beneficiaries. There are new required minimum
tions for excess contributions and excess accumulations distribution rules for certain beneficiaries who are desig-
(resulting from distributions less than the required mini- nated beneficiaries when the IRA owner dies in a tax year
mum distribution) is changed. Under the new rules, the beginning after December 31, 2019. All distributions must
statute of limitations is changed to provide relief to taxpay- be made by the end of the 10th year after death, except
ers not aware of the requirement to file Form 5329, Addi- for distributions made to certain eligible designated bene-
tional Taxes on Qualified Plans (Including IRAs) and ficiaries. See 10-year rule, later, for more information.
Other Tax-Favored Accounts. If you are required to file a Qualified plan loan offsets. A qualified plan loan offset
tax return, attach Form 5329 to your return. If you are not is a type of plan loan offset that meets certain require-
required to file a tax return, complete and file Form 5329 ments. In order to be a qualified plan loan offset, the loan,
by itself. at the time of the offset, must be a loan in good standing
The period of limitations now begins for Form 5329 and the offset must be solely by reason of (1) the termina-
nonfilers when the individual files the income tax return for tion of the qualified employer plan, or (2) the failure to
the year of the violation. If the individual is not required to meet the repayment terms is because the employee has a
file an income tax return for the year, the period of limita- severance from employment. If you meet the require-
tions is also triggered when the taxpayer would have been ments of a qualified plan loan offset, you have until the
required to file, without regard to any extension. The new due date, including extensions, to file your tax return for
rules now extend the three-year limitations period to the tax year in which the offset occurs to roll over the
six-years for excess contributions when the income tax re- qualified plan loan offset amount.
turn triggers the period. This revision is effective for tax years beginning Janu-
However, filing the income tax return does not start the ary 1, 2018.
period (of limitations) where excise taxes on excess con- Simplified employee pension (SEP). SEP IRAs aren't
tributions are attributable to acquiring property for less covered in this publication. They are covered in Pub. 560,
than fair market value. Retirement Plans for Small Business.
Substantially equal payments clarified. Distributions Deemed IRAs. A qualified employer plan (retirement
received as periodic payments on or after December 29, plan) can maintain a separate account or annuity under
2022, will not fail to be treated as substantially equal the plan (a deemed IRA) to receive voluntary employee
merely because they are received as an annuity. contributions. If the separate account or annuity otherwise
meets the requirements of an IRA, it will be subject only to
Excise tax rate for excess accumulations reduced.
IRA rules. An employee's account can be treated as a tra-
The excise tax rate for distributions that are less than the
ditional IRA or a Roth IRA.
required minimum distribution amount (excess accumula-
tions) is reduced to 25% for tax years beginning in 2023
and after.

Page 2 Publication 590-B (2022)

- 3 -

Page 3 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

For this purpose, a “qualified employer plan” includes:
• A qualified pension, profit-sharing, or stock bonus Introduction
plan (section 401(a) plan);
This publication discusses distributions from individual re-
• A qualified employee annuity plan (section 403(a) tirement arrangements (IRAs). An IRA is a personal sav-
plan); ings plan that gives you tax advantages for setting aside
• A tax-sheltered annuity plan (section 403(b) plan); and money for retirement. For information about contributions
to an IRA, see Pub. 590-A.
• A deferred compensation plan (section 457 plan)
maintained by a state, a political subdivision of a state, What are some tax advantages of an IRA? Two tax
or an agency or instrumentality of a state or political advantages of an IRA are that:
subdivision of a state.
• Contributions you make to an IRA may be fully or par-
Form 8915-F replaces Form 8915-E. Form 8915-F re- tially deductible, depending on which type of IRA you
places Form 8915-E for reporting qualified 2020 disaster have and on your circumstances; and
distributions and repayments of those distributions made
in 2021 and 2022, as applicable. In previous years, distri- • Generally, amounts in your IRA (including earnings
butions and repayments would be reported on the appli- and gains) aren't taxed until distributed. In some ca-
cable Form 8915 for that year's disasters. For example, ses, amounts aren't taxed at all if distributed according
Form 8915-D, Qualified 2019 Disaster Retirement Plan to the rules.
Distributions and Repayments, would be used to report
What's in this publication? This publication discusses
qualified 2019 disaster distributions and repayments.
traditional and Roth IRAs. It explains the rules for:
Form 8915-F is a forever form. Beginning in 2021, addi-
tional alphabetical Forms 8915 will not be issued. For • Handling an inherited IRA, and
more information, see the Instructions for Form 8915-F. • Receiving distributions (making withdrawals) from an
Statement of required minimum distribution (RMD). IRA.
If an RMD is required from your IRA, the trustee, custo-
It also explains the penalties and additional taxes that
dian, or issuer that held the IRA at the end of the preced-
apply when the rules aren't followed. To assist you in com-
ing year must either report the amount of the RMD to you,
plying with the tax rules for IRAs, this publication contains
or offer to calculate it for you. The report or offer must in-
worksheets, sample forms, and tables, which can be
clude the date by which the amount must be distributed.
found throughout the publication and in the appendices at
The report is due January 31 of the year in which the mini-
the back of the publication.
mum distribution is required. It can be provided with the
year-end fair market value statement that you normally get How to use this publication. The rules that you must
each year. No report is required for section 403(b) con- follow depend on which type of IRA you have. Use Table
tracts (generally tax-sheltered annuities) or for IRAs of I-1 to help you determine which parts of this publication to
owners who have died. read. Also use Table I-1 if you were referred to this publi-
IRA interest. Although interest earned from your IRA is cation from instructions to a form.
generally not taxed in the year earned, it isn't tax-exempt
interest. Tax on your traditional IRA is generally deferred Comments and suggestions. We welcome your com-
until you take a distribution. Don't report this interest on ments about this publication and suggestions for future
your return as tax-exempt interest. For more information editions.
on tax-exempt interest, see the instructions for your tax re- You can send us comments through IRS.gov/
turn. FormComments. Or, you can write to the Internal Reve-
Net Investment Income Tax (NIIT). For purposes of the nue Service, Tax Forms and Publications, 1111 Constitu-
NIIT, net investment income doesn't include distributions tion Ave. NW, IR-6526, Washington, DC 20224.
from a qualified retirement plan (for example, 401(a), Although we can’t respond individually to each com-
403(a), 403(b), or 457(b) plans, and IRAs). However, ment received, we do appreciate your feedback and will
these distributions are taken into account when determin- consider your comments and suggestions as we revise
ing the modified adjusted gross income threshold. Distri- our tax forms, instructions, and publications. Don’t send
butions from a nonqualified retirement plan are included in tax questions, tax returns, or payments to the above ad-
net investment income. See Form 8960, Net Investment dress.
Income Tax—Individuals, Estates, and Trusts, and its in- Getting answers to your tax questions. If you have
structions for more information. a tax question not answered by this publication or the How
Photographs of missing children. The IRS is a proud To Get Tax Help section at the end of this publication, go
partner with the National Center for Missing & Exploited to the IRS Interactive Tax Assistant page at IRS.gov/
Children® (NCMEC). Photographs of missing children se- Help/ITA where you can find topics by using the search
lected by the Center may appear in this publication on pa- feature or viewing the categories listed.
ges that would otherwise be blank. You can help bring
these children home by looking at the photographs and Getting tax forms, instructions, and publications.
calling 1-800-THE-LOST (1-800-843-5678) if you Go to IRS.gov/Forms to download current and prior-year
recognize a child. forms, instructions, and publications.

Publication 590-B (2022) Page 3

- 4 -

Page 4 of 69                       Fileid: … ions/p590b/2022/a/xml/cycle10/source                                                 11:45 - 4-Apr-2023

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

Ordering tax forms, instructions, and publications.                          5304-SIMPLE                              5304-SIMPLE Savings Incentive Match Plan for 
Go to IRS.gov/OrderForms to order current forms, instruc-                           Employees of Small Employers (SIMPLE)—Not 
tions,  and  publications;  call  800-829-3676  to  order                           for Use With a Designated Financial Institution
prior-year  forms  and  instructions.  The  IRS  will  process               5305-S             5305-S SIMPLE Individual Retirement Trust Account
your order for forms and publications as soon as possible. 
Don’t resubmit requests you’ve already sent us. You can                      5305-SA                          5305-SA SIMPLE Individual Retirement Custodial 
get forms and publications faster online.                                           Account
                                                                             5305-SIMPLE                              5305-SIMPLE Savings Incentive Match Plan for 
Useful Items                                                                        Employees of Small Employers (SIMPLE)—for 
You may want to see:                                                                Use With a Designated Financial Institution
                                                                                    5329 
Publications                                                                 5329        Additional Taxes on Qualified Plans (Including 
                                                                                    IRAs) and Other Tax-Favored Accounts
  590-A              590-A Contributions to Individual Retirement            5498   5498 IRA Contribution Information
       Accounts (IRAs)
                                                                                    8606 
  560  560 Retirement Plans for Small Business (SEP,                         8606        Nondeductible IRAs
       SIMPLE, and Qualified Plans)                                          8815   8815 Exclusion of Interest From Series EE and I 
  571  571 Tax-Sheltered Annuity Plans (403(b) Plans)                               U.S. Savings Bonds Issued After 1989
                                                                                    8839 
  575  575 Pension and Annuity Income                                        8839        Qualified Adoption Expenses
                                                                                    8880 
  939  939 General Rule for Pensions and Annuities                           8880        Credit for Qualified Retirement Savings 
                                                                                    Contributions
  976  976 Disaster Relief
                                                                             8915-C                    8915-C Qualified 2018 Disaster Retirement Plan 
Forms (and Instructions)                                                            Distributions and Repayments
  W-4P     W-4P Withholding Certificate for Pension or Annuity               8915-D                    8915-D Qualified 2019 Disaster Retirement Plan 
       Payments                                                                     Distributions and Repayments
  W-4R          W-4R Withholding Certificate for Nonperiodic                 8915-F      8915-F Qualified Disaster Retirement Plan 
       Payments and Eligible Rollover Distributions                                 Distributions and Repayments
  1099-R                   1099-R Distributions From Pensions, Annuities,  See How  To  Get  Tax  Help,  later,  for  information  about 
       Retirement or Profit-Sharing Plans, IRAs,                           getting these publications and forms.
       Insurance Contracts, etc.
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.

Page 4                                                                                                                            Publication 590-B (2022)

- 5 -

Page 5 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

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. See When Must You Withdraw
beneficiary of a Roth IRA, you may
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).

Publication 590-B (2022) Page 5

- 6 -

Page 6 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

the distribution isn't a required distribution, even if you
aren't the sole beneficiary of your deceased spouse's IRA.
1. For more information, see When Must You Withdraw As-
sets? (Required Minimum Distributions), later.

Inherited from someone other than spouse. If you in-
Traditional IRAs
herit a traditional IRA from anyone other than your de-
ceased spouse, you can't treat the inherited IRA as your
own. This means that you can't make any contributions to
Introduction the IRA. It also means you can't roll over any amounts into
or out of the inherited IRA. However, you can make a
This chapter discusses distributions from an IRA. In this
trustee-to-trustee transfer as long as the IRA into which
publication, the original IRA (sometimes called an ordinary
amounts are being moved is set up and maintained in the
or regular IRA) is referred to as a “traditional IRA.” A tradi-
name of the deceased IRA owner for the benefit of you as
tional IRA is any IRA that isn't a Roth IRA or a SIMPLE
beneficiary.
IRA.
Like the original owner, you generally won't owe tax on
the assets in the IRA until you receive distributions from it.
You must begin receiving distributions from the IRA under
the rules for distributions that apply to beneficiaries.
What if You Inherit an IRA?
IRA with basis. If you inherit a traditional IRA from a per-
If you inherit a traditional IRA, you are called a beneficiary. son who had a basis in the IRA because of nondeductible
A beneficiary can be any person or entity the owner choo- contributions, that basis remains with the IRA. Unless you
ses to receive the benefits of the IRA after he or she dies. are the decedent's spouse and choose to treat the IRA as
Beneficiaries of a traditional IRA must include in their your own, you can't combine this basis with any basis you
gross income any taxable distributions they receive. 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. You can: 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 those distributions.
the account owner;
Federal estate tax deduction. A beneficiary may be
2. Treat it as your own by rolling it over into your IRA, or able to claim a deduction for estate tax resulting from cer-
to the extent it is taxable, into a: tain distributions from a traditional IRA. The beneficiary
a. Qualified employer plan, can deduct the estate tax paid on any part of a distribution
that is income with respect to a decedent. He or she can
b. Qualified employee annuity plan (section 403(a) take the deduction for the tax year the income is reported.
plan), For information on claiming this deduction, see Estate Tax
c. Tax-sheltered annuity plan (section 403(b) plan), Deduction under Other Tax Information in Pub. 559.
Any taxable part of a distribution that isn't income with
d. Deferred compensation plan of a state or local respect to a decedent is a payment the beneficiary must
government (section 457 plan), or 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-
other traditional IRA and avoid including it in income for
Treating it as your own. You will be considered to the year received.
have chosen to treat the IRA as your own if:
More information. For more information about rollovers,
• Contributions (including rollover contributions) are
required distributions, and inherited IRAs, see:
made to the inherited IRA, or
• You don't take the required minimum distribution for a • Rollovers under Can You Move Retirement Plan As-
sets? in chapter 1 of Pub. 590-A;
year as a beneficiary of the IRA.
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 • The discussion of IRA Beneficiaries, later, under
When Must You Withdraw Assets? (Required Mini-
• You have an unlimited right to withdraw amounts from mum Distributions).
it.
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

Page 6 Chapter 1 Traditional IRAs

- 7 -

Page 7 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

Distributions by the required beginning date. You
must receive at least a minimum amount for each year
When Can You Withdraw or starting with the year you reach age 72. If you don't re-
ceive that minimum distribution amount in the year you
Use Assets?
become age 72, you must receive that distribution by April
1 of the year following the year you become age 72.
You can withdraw or use your traditional IRA assets at any
If an IRA owner dies after reaching age 72, but before
time. However, a 10% additional tax generally applies if
April 1 of the next year, no minimum distribution is re-
you withdraw or use IRA assets before you reach age
quired for that year because death occurred before the re-
59 / . This is explained under 1 2 Age 59 1/2 Rule under Early
quired beginning date.
Distributions, later.
For tax years 2019 and earlier, you were required
If you were affected by a qualified disaster, see chap-
TIP to begin receiving distributions by April 1 of the
ter 3.
year following the year in which you reached age
You can generally make a tax-free withdrawal of contri- 70 / . If you reach age 70 / in tax year 2020, 2021, or 1 2 1 2
butions if you do it before the due date for filing your tax 2022, you must generally begin receiving distributions
return for the year in which you made them. This means from your IRA by April 1 of the year following the year in
that even if you are under age 59 / , the 10% additional 1 2 which you reach age 72.
tax may not apply. These distributions are explained in
Pub. 590-A. Even if you begin receiving distributions before
! you reach age 72, you must begin calculating and
CAUTION receiving RMDs by your required beginning date.

When Must You Withdraw More than minimum received. If, in any year, you re-
ceive more than the required minimum distribution for that
Assets? (Required Minimum
year, you won't receive credit for the additional amount
Distributions) when determining the required minimum distributions for
future years. This doesn't mean that you don't reduce your
You can't keep funds in a traditional IRA (including SEP IRA account balance. It means that if you receive more
and SIMPLE IRAs) indefinitely. Eventually, they must be than your required minimum distribution in 1 year, you
distributed. If there are no distributions, or if the distribu- can't treat the excess (the amount that is more than the re-
tions aren't large enough, you may have to pay a 50% ex- quired minimum distribution) as part of your required mini-
cise tax on the amount not distributed as required. See mum distribution for any later year. However, any amount
Excess Accumulations (Insufficient Distributions), later, distributed in the year you become age 72 will be credited
under What Acts Result in Penalties or Additional Taxes. toward the amount that must be distributed by April 1 of
The requirements for distributing IRA funds differ, de- the following year.
pending on whether you are the IRA owner or the benefi-
Distributions after the required beginning date. The
ciary of a decedent's IRA.
required minimum distribution for any year after the year
Required minimum distribution (RMD). The amount you reach age 72 must be made by December 31 of that
that must be distributed each year is referred to as the re- later year.
quired minimum distribution.
Distributions from individual retirement accounts. If
Note. A qualified charitable distribution will count to- you are the owner of a traditional IRA that is an individual
wards your required minimum distribution. See Qualified retirement account, you or your trustee must figure the re-
charitable distributions (QCDs) under Are Distributions quired minimum distribution for each year. See Figuring
Taxable, later. the Owner's Required Minimum Distribution, later.

Distributions not eligible for rollover. Amounts that Distributions from individual retirement annuities. If
must be distributed (required minimum distributions) dur- your traditional IRA is an individual retirement annuity,
ing a particular year aren't normally eligible for rollover special rules apply to figuring the required minimum distri-
treatment. bution. For more information on rules for annuities, see
Regulations section 1.401(a)(9)-6. These regulations can
be read in many libraries, and IRS offices, and online at
IRA Owners IRS.gov.

Required beginning date. If you are the owner of a tra- Change in marital status. For purposes of figuring your
ditional IRA, you must generally start receiving distribu- required minimum distribution, your marital status is deter-
tions from your IRA by April 1 of the year following the mined as of January 1 of each year. If your spouse is a
year in which you reach age 72. April 1 of the year follow- beneficiary of your IRA on January 1, he or she remains a
ing the year in which you reach age 72 is referred to as the beneficiary for the entire year even if you get divorced or
“required beginning date.”

Chapter 1 Traditional IRAs Page 7

- 8 -

Page 8 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

your spouse dies during the year. For purposes of deter- Life expectancy. If you must use Table I, your life ex-
mining your distribution period, a change in beneficiary is pectancy for 2023 is listed in the table next to your age as
effective in the year following the year of death or divorce. of your birthday in 2023. If you use Table II, your life ex-
pectancy is listed where the row or column containing
Change of beneficiary. If your spouse is the sole
your age as of your birthday in 2023 intersects with the
beneficiary of your IRA, and he or she dies before you,
row or column containing your spouse's age as of his or
your spouse won't fail to be your sole beneficiary for the
her birthday in 2023. Both Table I and Table II are in Ap-
year that he or she died solely because someone other
pendix B.
than your spouse is named a beneficiary for the rest of
that year. However, if you get divorced during the year Distributions during your lifetime. Required minimum
and change the beneficiary designation on the IRA during distributions during your lifetime are based on a distribu-
that same year, your former spouse won't be treated as tion period that is generally determined using Table III
the sole beneficiary for that year. (Uniform Lifetime) in Appendix B. However, if the sole
beneficiary of your IRA is your spouse who is more than
Figuring the Owner's Required Minimum 10 years younger than you, see Sole beneficiary spouse
Distribution who is more than 10 years younger below.
To figure the required minimum distribution for 2023, di-
Figure your required minimum distribution for each year vide your account balance at the end of 2022 by the distri-
by dividing the IRA account balance (defined next) as of bution period from the table. This is the distribution period
the close of business on December 31 of the preceding listed next to your age (as of your birthday in 2023) in Ta-
year by the applicable distribution period or life expect- ble III in Appendix B, unless the sole beneficiary of your
ancy. Tables showing distribution periods and life expect- IRA is your spouse who is more than 10 years younger
ancies are found in Appendix B and are discussed later. than you.

IRA account balance. The IRA account balance is the Example. You own a traditional IRA. Your account bal-
amount in the IRA at the end of the year preceding the ance at the end of 2022 was $100,000. You are married
year for which the required minimum distribution is being and your spouse, who is the sole beneficiary of your IRA,
figured. is 6 years younger than you. You turn 75 years old in
2023. You use Table III. Your distribution period is 24.6
Contributions. Contributions increase the account Your required minimum distribution for 2023 would be
balance in the year they are made. If a contribution for last $4,065 ($100,000 ÷ 24.6).
year isn't made until after December 31 of last year, it in-
creases the account balance for this year, but not for last Sole beneficiary spouse who is more than 10
year. Disregard contributions made after December 31 of years younger. If the sole beneficiary of your IRA is your
last year in determining your required minimum distribu- spouse and your spouse is more than 10 years younger
tion for this year. than you, use the life expectancy from Table II (Joint Life
and Last Survivor Expectancy) in Appendix B.
Outstanding rollovers. The IRA account balance is The life expectancy to use is the joint life and last survi-
adjusted by outstanding rollovers that aren't in any ac- vor expectancy listed where the row or column containing
count at the end of the preceding year. your age as of your birthday in 2023 intersects with the
For a rollover from a qualified plan or another IRA that row or column containing your spouse's age as of his or
wasn't in any account at the end of the preceding year, in- her birthday in 2023.
crease the account balance of the receiving IRA by the You figure your required minimum distribution for 2023
rollover amount valued as of the date of receipt. by dividing your account balance at the end of 2022 by the
No recharacterizations of conversions made in life expectancy from Table II (Joint Life and Last Survivor
2018 or later. A conversion of a traditional IRA to a Roth Expectancy) in Appendix B.
IRA, and a rollover from any other eligible retirement plan
to a Roth IRA, made in tax years beginning after Decem- Example. You own a traditional IRA. Your account bal-
ber 31, 2017, cannot be recharacterized as having been ance at the end of 2022 was $100,000. You are married
made to a traditional IRA. and your spouse, who is the sole beneficiary of your IRA,
is 11 years younger than you. You turn 75 in 2023 and
Distributions. Distributions reduce the account bal- your spouse turns 64. You use Table II. Your joint life and
ance in the year they are made. A distribution for last year last survivor expectancy is 25.3. Your required minimum
made after December 31 of last year reduces the account distribution for 2023 would be $3,953 ($100,000 ÷ 25.3).
balance for this year, but not for last year. Disregard distri-
butions made after December 31 of last year in determin- Distributions in the year of the owner's death. The re-
ing your required minimum distribution for this year. quired minimum distribution for the year of the owner's
death depends on whether the owner died before the re-
Distribution period. This is the maximum number of quired beginning date, defined earlier.
years over which you are allowed to take distributions If the owner died before the required beginning date,
from the IRA. The period to use for 2023 is listed next to there is no required minimum distribution in the year of the
your age as of your birthday in 2023 in Table III in Appen- owner's death. For years after the year of the owner's
dix B.

Page 8 Chapter 1 Traditional IRAs

- 9 -

Page 9 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

death, see Owner Died Before Required Beginning Date, distribution for that year (to the extent it wasn't already dis-
later, under IRA Beneficiaries. tributed to the owner before his or her death).
If the owner died on or after the required beginning
You can never make a rollover contribution of a
date, the IRA beneficiaries are responsible for figuring and
required minimum distribution. Any rollover contri-
distributing the owner's required minimum distribution in CAUTION!
bution of a required minimum distribution is sub-
the year of death. The owner's required minimum distribu-
ject to the 6% tax on excess contributions. See chapter 1
tion for the year of death is generally based on Table III
of Pub. 590-A for more information on the tax on excess
(Uniform Lifetime) in Appendix B. However, if the sole
contributions.
beneficiary of the IRA is the owner's spouse who is more
than 10 years younger than the owner, use the life expect- For any year after the owner’s death, where a sur-
ancy from Table II (Joint Life and Last Survivor Expect- TIP viving spouse is the sole designated beneficiary
ancy). of the account and he or she fails to take a re-
quired minimum distribution (if one is required) by Decem-
Note. You figure the required minimum distribution for
ber 31 under the rules discussed below for beneficiaries,
the year in which an IRA owner dies as if the owner lived
he or she will be deemed the owner of the IRA. For de-
for the entire year.
tails, see Inherited 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, he or she dis-
• The beneficiary isn't an individual (for example, the claimed entitlement or received his or her entire benefit),
beneficiary is the owner's estate). (But see Trust as won't be taken into account in determining the designated
beneficiary, later, for a discussion about treating trust beneficiary. An individual may be designated as a benefi-
beneficiaries as designated beneficiaries.) ciary either by the terms of the plan or, if the plan permits,
by affirmative election by the employee specifying the
• The IRA owner died before the required beginning beneficiary.
date, or died on or after the required beginning date.
Note. If a person who is a beneficiary as of the owner's
The following paragraphs explain the rules for required date of death dies before September 30 of the year follow-
minimum distributions and beneficiaries. ing the year of the owner's death without disclaiming enti-
If distributions to the beneficiary from an inherited tlement to benefits, that individual, rather than his or her
successor beneficiary, continues to be treated as a bene-
! traditional IRA are less than the required minimum ficiary for determining the distribution period.
CAUTION distribution for the year, discussed in this chapter
under When Must You Withdraw Assets? (Required Mini- For the exception to this rule, see Death of surviving
mum Distributions), you may have to pay a 50% excise spouse prior to date distributions begin, later.
tax for that year on the amount not distributed as required.
More than one beneficiary. If an IRA has more than one
For details, see Excess Accumulations (Insufficient Distri-
beneficiary or a trust is named as beneficiary, see Miscel-
butions) under What Acts Result in Penalties or Additional
laneous Rules for Required Minimum Distributions, later.
Taxes, later in this chapter.
Eligible designated beneficiaries. An IRA beneficiary
Surviving spouse. If you are the surviving spouse who is is an eligible designated beneficiary if the beneficiary is
the sole beneficiary of your deceased spouse's IRA, you the owner's surviving spouse, the owner's minor child, a
may elect to be treated as the owner and not as the bene- disabled individual, a chronically ill individual, or any other
ficiary. If you elect to be treated as the owner, you deter- individual who is not more than 10 years younger than the
mine the required minimum distribution (if any) as if you IRA owner.
were the owner beginning with the year you elect or are
deemed to be the owner. For details, see Inherited from Death of a beneficiary. In general, the beneficiaries of a
spouse under What if You Inherit an IRA, earlier in this deceased beneficiary must continue to take the required
chapter. minimum distributions after the deceased beneficiary's
death. However, the beneficiaries of a deceased benefi-
Note. If you become the owner in the year your de- ciary don't calculate required minimum distributions using
ceased spouse died, don't determine the required mini- their own life expectancies. Instead, the deceased benefi-
mum distribution for that year using your life; rather, you ciary's remaining interest must be distributed within 10
must take the deceased owner's required minimum

Chapter 1 Traditional IRAs Page 9

- 10 -

Page 10 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

years after the beneficiary's death, or in some cases Year of first required distribution. If the owner died
within 10 years after the owner's death. See 10-year rule, before the year in which he or she reached age 72 (age
later. 70 / if the owner was born before July 1, 1949), distribu-1 2
tions to the spouse don't need to begin until the year in
Owner Died on or After Required Beginning which the owner would have reached age 72 (or age 70½,
Date if applicable).
Death of surviving spouse prior to date distribu-
If the owner died on or after his or her required beginning tions begin. If the surviving spouse dies before Decem-
date (defined earlier) and you are an eligible designated ber 31 of the year he or she must begin receiving required
beneficiary, you must base your required minimum distri- minimum distributions, the surviving spouse will be treated
butions for years after the year of the owner's death on the as if he or she were the owner of the IRA.
longer of: This rule doesn't apply to the surviving spouse of a sur-
• Your single life expectancy shown in Table I in Appen- viving spouse.
dix B, as determined under Beneficiary an individual,
Example 1. Your spouse died in 2019, at age 65. You
later; or
are the sole designated beneficiary of your spouse’s tradi-
• The owner's life expectancy as determined under tional IRA. You don't need to take any required minimum
Death on or after required beginning date under Bene- distribution until December 31 of 2026, the year your
ficiary is not an individual, later. spouse would have reached age 72. If you die prior to that
date, you will be treated as the owner of the IRA for purpo-
If there is no designated beneficiary use the owner's life ses of determining the required distributions to your bene-
expectancy. ficiaries. For example, if you die in 2022, your beneficia-
ries won't have any required minimum distribution for
Surviving spouse is sole designated beneficiary. If 2022 (because you, treated as the owner, died prior to
the owner died on or after his or her required beginning your required beginning date). They must start taking dis-
date and his or her spouse is the sole designated benefi- tributions under the general rules for an owner who died
ciary, the life expectancy the spouse must use to figure prior to the required beginning date.
his or her required minimum distribution may change in a
future distribution year. This change will apply where the Example 2. The facts are the same as in Example 1,
spouse is older than the deceased owner or the spouse except your sole beneficiary upon your death in 2022 is
treats the IRA as his or her own. your surviving spouse. Your surviving spouse can't wait
until the year you would have turned age 72 to take distri-
Designated beneficiary who is not an eligible desig- butions using his or her life expectancy. Also, if your sur-
nated beneficiary. Distributions to a designated benefi- viving spouse dies prior to the date he or she is required
ciary who is not an eligible designated beneficiary must be to take a distribution, he or she isn't treated as the owner
completed within 10 years of the death of the owner. See of the account. Just like any other individual beneficiary of
10-year rule, later. an owner who dies before the required beginning date,
your surviving spouse must start taking distributions in
Owner Died Before Required Beginning 2023 based on his or her life expectancy (or elect to fully
Date distribute the account under the 10-year rule by the end of
2032).
If the owner died before his or her required beginning date The second surviving spouse from Example 2
(defined earlier) and you are an eligible designated bene- TIP above can still elect to treat the IRA as his or her
ficiary, you must generally base required minimum distri- own IRA or roll over any distributions that aren't
butions for years after the year of the owner's death using required minimum distributions into his or her own IRA.
your single life expectancy shown in Table I in Appendix See Inherited from spouse under What if You Inherit an
B, as determined under Beneficiary an individual, later. IRA, earlier in this chapter.

However, there are situations where an individual des- 5-year rule. The 5-year rule requires the IRA benefi-
ignated beneficiary may be required to take the entire ac- ciaries who are not taking life expectancy payments to
count balance by the end of the 10th year following the withdraw the entire balance of the IRA by December 31 of
year of the owner's death. See 10-year rule, later. the year containing the fifth anniversary of the owner’s
death. For example, if the owner died in 2022, the benefi-
If the owner’s beneficiary isn’t an individual (for exam- ciary would have to fully distribute the IRA by December
ple, if the beneficiary is the owner’s estate), the 5-year 31, 2027. The beneficiary is allowed, but not required, to
rule, discussed later, applies. take distributions prior to that date. The 5-year rule never
applies if the owner died on or after his or her required be-
Special rules for surviving spouse. If the owner died
ginning date.
before his or her required beginning date and the surviv-
ing spouse is the sole designated beneficiary, the follow-
ing rules apply.

Page 10 Chapter 1 Traditional IRAs

- 11 -

Page 11 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

The 5-year rule generally applies to all beneficia- If the 5-year rule applies, the amount remaining in
! ries if the owner died before 2020. It also applies ! the IRA, if any, after December 31 of the year
CAUTION to beneficiaries who are not individuals (such as a CAUTION containing the fifth anniversary of the owner's
trust) if the owner died after 2019. If the owner died after death is subject to the 50% excise tax detailed in Excess
2019 and the beneficiary is an individual, see 10-year rule Accumulations (Insufficient Distributions), later.
next.
If the 10-year rule applies, the amount remaining
10-year rule. The 10-year rule requires the IRA bene- ! in the IRA, if any, after December 31 of the year
ficiaries who are not taking life expectancy payments to CAUTION containing the 10th anniversary of the owner's
withdraw the entire balance of the IRA by December 31 of death is subject to the 50% excise tax detailed in Excess
the year containing the 10th anniversary of the owner’s Accumulations (Insufficient Distributions), later.
death. For example, if the owner died in 2022, the benefi-
ciary would have to fully distribute the IRA by December
Figuring the Beneficiary's Required
31, 2032. The beneficiary is allowed, but not required, to
take distributions prior to that date. Minimum Distribution
The 10-year rule applies if (1) the beneficiary is an eligi-
How you figure the required minimum distribution de-
ble designated beneficiary who elects the 10-year rule, if
pends on whether the beneficiary is an individual or some
the owner died before reaching his or her required begin-
other entity, such as a trust or estate.
ning date; or (2) the beneficiary is a designated benefi-
ciary who is not an eligible designated beneficiary, regard- Beneficiary an individual. If the beneficiary is an indi-
less of whether the owner died before reaching his or her vidual, figure the required minimum distribution for 2023
required beginning date. as follows.
For a beneficiary receiving life expectancy payments
who is either an eligible designated beneficiary or a minor Life expectancy payments. Divide the account bal-
child, the 10-year rule also applies to the remaining ance at the end of 2022 by the appropriate life expectancy
amounts in the IRA upon the death of the eligible designa- from Table I (Single Life Expectancy) in Appendix B. De-
ted beneficiary or upon the minor child beneficiary reach- termine the appropriate life expectancy as follows.
ing the age of majority, but in either of those cases, the Spouse as sole designated beneficiary. Use the life
10-year period ends on December 31 of the year contain- expectancy listed in the table next to the spouse's age (as
ing the 10th anniversary of the eligible designated benefi- of the spouse's birthday in 2023). Use this life expectancy
ciary's death or the child's attainment of majority. even if the spouse died in 2023.
Individual designated beneficiaries. The terms of If the spouse died in 2022 or a prior year, use the life
most IRAs require individual designated beneficiaries, expectancy listed in the table next to the spouse’s age as
who are eligible designated beneficiaries, to take required of his or her birthday in the year he or she died. Reduce
minimum distributions using the life expectancy rules (ex- the life expectancy by 1 for each year since the year fol-
plained later) unless such beneficiaries elect to take distri- lowing the spouse’s death.
butions using the 5-year rule or the 10-year rule, which- You can't make a rollover contribution of your re-
ever rule applies. The deadline for making this election is ! quired minimum distributions. Such contribution is
December 31 of the year the beneficiary must take the CAUTION subject to the 6% tax on excess contributions.
first required distribution using his or her life expectancy See chapter 1 of Pub. 590-A for more information on the
(or December 31 of the year containing the 5th anniver- tax on excess contributions.
sary (or, for a surviving spouse, December 31 of the 10th
anniversary for the 10-year rule) of the owner’s death, if Other designated beneficiary. Use the life expect-
earlier). ancy listed in the table next to the beneficiary’s age as of
If the individual designated beneficiary is not an eligible his or her birthday in the year following the year of the
designated beneficiary, the beneficiary is required to fully owner’s death. Reduce the life expectancy by 1 for each
distribute the IRA by the 10th anniversary of the owner's year since the year following the owner’s death.
death under the 10-year rule. As discussed in Death of a beneficiary, earlier, if the
designated beneficiary dies before his or her portion of the
Beneficiary not an individual. The 5-year rule applies account is fully distributed, continue to use the designated
in all cases where there is no individual designated bene- beneficiary’s remaining life expectancy to determine the
ficiary by September 30 of the year following the year of amount of distributions. However, any remaining balance
the owner’s death or where any beneficiary isn't an indi- in the account must be distributed within 10 years of the
vidual (for example, the owner named his or her estate as beneficiary's death.
the beneficiary). However, see Trust as beneficiary, later,
if the beneficiary is a trust. Example. Your brother died in 2022 at age 73. You
Review the IRA plan documents or consult with are the designated beneficiary of your brother’s traditional
TIP the IRA custodian or trustee for specifics on the 5- IRA. You are 65 years old in 2023, which is the year fol-
or 10-year rule provisions, where applicable, of lowing your brother's death. You use Table I and see that
any particular IRA. your life expectancy in 2023 is 22.9. If the IRA was worth

Chapter 1 Traditional IRAs Page 11

- 12 -

Page 12 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

$100,000 at the end of 2022, your required minimum dis- Table I (Single Life Expectancy). Use Table I for years
tribution for 2023 would be $4,367 ($100,000 ÷ 22.9). after the year of the owner's death if either of the following
applies.
Payment under the 10-year rule. If the IRA owner dies
before the required beginning date and the 10-year rule • You are an individual and a designated beneficiary,
applies, no distribution is required for any year before the but not the owner's surviving spouse and sole desig-
10th year. nated beneficiary.
• The beneficiary isn't an individual and the owner died
Beneficiary not an individual. If the beneficiary isn't an on or after the required beginning date, defined ear-
individual, determine the required minimum distribution for lier.
2023 as follows.
Surviving spouse. If you are the owner's surviving
Death on or after required beginning date. Divide spouse and sole designated beneficiary, you will also use
the account balance at the end of 2022 by the appropriate Table I for your required minimum distributions. However,
life expectancy from Table I (Single Life Expectancy) in if the owner hadn't reached age 72 when he or she died,
Appendix B. Use the life expectancy listed next to the and you don't elect to be treated as the owner of the IRA,
owner's age as of his or her birthday in the year of death. you don't have to take distributions until the year in which
Reduce the life expectancy by 1 for each year after the the owner would have reached age 72.
year of death.
Table II (Joint Life and Last Survivor Expectancy).
Death before required beginning date. If the IRA
Use Table II if you are the IRA owner and your spouse is
owner dies before the required beginning date and the
beneficiary isn't an individual (for example, the owner both your sole designated beneficiary and more than 10
years younger than you.
named his or her estate as the beneficiary), the 5-year
rule applies. No distribution is required for any year before Note. Use this table in the year of the owner's death if
the fifth year. See 5-year rule, earlier. the owner died after the required beginning date and this
is the table that would have been used had he or she not
Note. The required beginning date was defined earlier
died.
under Distributions by the required beginning date.
Table III (Uniform Lifetime). Use Table III if you are the
Example. The owner died in 2022 at the age of 80,
IRA owner and your spouse isn't both the sole designated
and the owner's traditional IRA went to his estate. The ac-
beneficiary of your IRA and more than 10 years younger
count balance at the end of 2022 was $100,000. In 2023,
than you.
the required minimum distribution would be $9,804
($100,000 ÷ 10.2 (the owner's life expectancy in the year Note. Use this table in the year of the owner's death if
of death, 11.2, reduced by 1)). the owner died after the required beginning date and this
If the owner had died in 2022 at the age of 68 (before is the table that would have been used had he or she not
their required beginning date), the entire account would died.
have to be distributed by the end of 2027. See Death on
or after required beginning date and Death before re- No table. Don't use any of the tables if the owner died
quired beginning date, earlier, for more information. before his or her required beginning date and either the
5-year rule or the 10-year rule (discussed earlier) applies.
Which Table Do You Use To
Determine Your Required Minimum What Age(s) Do You Use With the
Distribution? Table(s)?

There are three different life expectancy tables. The ta- The age or ages to use with each table are explained be-
bles are found in Appendix B of this publication. You use low.
only one of them to determine your required minimum dis-
tribution for each traditional IRA. Determine which one to Table I (Single Life Expectancy). If you are a designa-
use as follows. ted beneficiary figuring your first distribution, use your age
as of your birthday in the year distributions must begin.
Reminder. In using the tables for lifetime distributions, This is usually the calendar year immediately following the
marital status is determined as of January 1 each year. Di- calendar year of the owner's death. After the first distribu-
vorce or death after January 1 is generally disregarded tion year, reduce your life expectancy by 1 for each sub-
until the next year. However, if you divorce and change sequent year. If you are the owner's surviving spouse and
the beneficiary designation in the same year, your former the sole designated beneficiary, this is generally the year
spouse can't be considered your sole beneficiary for that in which the owner would have reached age 72. After the
year. first distribution year, use your age as of your birthday in
each subsequent year.

Example 1. You are an eligible designated beneficiary
figuring your first required minimum distribution.

Page 12 Chapter 1 Traditional IRAs

- 13 -

Page 13 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

Distributions must begin in 2023. You become age 57 in Miscellaneous Rules for Required
2023. You use Table I.
Minimum Distributions
Example 2. You are the owner's surviving spouse and
the sole designated beneficiary. The owner would have The following rules may apply to you.

turned age 72 in 2023. Distributions begin in 2023. You Installments allowed. The yearly required minimum dis-
become 69 years old in 2023. You use Table I. Your distri- tribution can be taken in a series of installments (monthly,
bution period for 2023 is 19.6. quarterly, etc.) as long as the total distributions for the
Owner's life expectancy. You use the owner’s life ex- year are at least as much as the minimum required
pectancy to calculate required minimum distributions amount.
when the owner dies on or after the required beginning
date and there is no designated beneficiary as of Septem- More than one IRA. If you have more than one tradi-
ber 30 of the year following the year of the owner’s death. tional IRA, you must determine a separate required mini-
In this case, use the owner’s life expectancy for his or her mum distribution for each IRA. However, you can total
age as of the owner’s birthday in the year of death and re- these minimum amounts and take the total from any one
duce it by 1 for each subsequent year. or more of the IRAs.
If the beneficiary is older than the deceased IRA owner
More than minimum received. If, in any year, you re-
use the owner’s life expectancy in the year of death (re-
ceive more than the required minimum amount for that
duced by 1 for each subsequent year).
year, you won't receive credit for the additional amount
Revised life expectancy tables for 2022. If you are a when determining the minimum required amounts for fu-
beneficiary who was taking required minimum distribu- ture years. This doesn't mean that you don't reduce your
tions prior to 2022 based on your life expectancy in the IRA account balance. It means that if you receive more
year following the owner’s death using the life expectancy than your required minimum distribution in 1 year, you
tables in effect before 2022 and reducing that number by can't treat the excess (the amount that is more than the re-
1, you can reset your life expectancy for 2022 based on quired minimum distribution) as part of your required mini-
the new tables. In order to do this, find your life expect- mum distribution for any later year. However, any amount
ancy based on your age in the year following the owner’s distributed in your age 72 year will be credited toward the
death on Table I and reduce that number by 1 for each amount that must be distributed by April 1 of the following
year since the year of the owner’s death. year.

Example. Your father died in 2019 at the age of 80 Example. Justin became 72 on December 15, 2022.
and you were the designated beneficiary. You started tak- Justin's IRA account balance on December 31, 2021, was
ing required minimum distributions from the inherited IRA $38,400. He figured his required minimum distribution for
in 2020 when you were age 55, using a life expectancy of 2022 was $1,500 ($38,400 ÷ 25.6 (the distribution period
29.6 and reducing that number by 1 each year so that in for age 72 per the life expectancy table that applied for the
2023 (3 years later) the required minimum distribution year prior to 2023)). By December 31, 2022, he had ac-
would be determined by dividing the account balance by tually received distributions totaling $3,600, $2,100 more
26.6 (29.6 – 3). However, under the new life expectancy than was required. Justin can’t use that $2,100 to reduce
tables, the life expectancy for a 55-year-old is 31.6; there- the amount he is required to withdraw for 2023. Justin's
fore, you calculate your required minimum distribution for reduced IRA account balance on December 31, 2022,
2023 by dividing the account balance by 28.6 (31.6 – 3). was $34,800. Justin figured his required minimum distri-
bution for 2023 is $1,313 ($34,800 ÷ 26.5 (the distribution
Table II (Joint Life and Last Survivor Expectancy). period for age 73 per Table III)). During 2023, he must re-
For your first distribution by the required beginning date, ceive distributions of at least that amount.
use your age and the age of your designated beneficiary
as of your birthdays in the year you become age 72. Your Multiple individual beneficiaries. If, as of September
combined life expectancy is at the intersection of your 30 of the year following the year in which the owner dies,
ages. there is more than one beneficiary, the beneficiary with
If you are figuring your required minimum distribution the shortest life expectancy will be the designated benefi-
for 2023, use your ages as of your birthdays in 2023. For ciary if both of the following apply.
each subsequent year, use your and your spouse's ages • All of the beneficiaries are individuals.
as of your birthdays in the subsequent year.
• The account or benefit hasn't been divided into sepa-
Table III (Uniform Lifetime). For your first distribution by rate accounts or shares for each beneficiary.
your required beginning date, use your age as of your Separate accounts. A single IRA can be split into
birthday in the year you become age 72. separate accounts or shares for each beneficiary. These
If you are figuring your required minimum distribution separate accounts or shares can be established at any
for 2023, use your age as of your birthday in 2023. For time, either before or after the owner's required beginning
each subsequent year, use your age as of your birthday in date. Generally, these separate accounts or shares are
the subsequent year. combined for purposes of determining the required

Chapter 1 Traditional IRAs Page 13

- 14 -

Page 14 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

minimum distribution. However, these separate accounts chronically ill) has any right to the employee’s interest
or shares won't be combined for required minimum distri- in the plan until the death of all of those disabled or
bution purposes after the death of the IRA owner if the chronically ill eligible designated beneficiaries with re-
separate accounts or shares are established by the end of spect to the trust, in which case the separate account
the year following the year of the IRA owner's death. rules do not apply, but the rule permitting payments
The separate account rules can't be used by beneficia- over the life expectancy of a beneficiary applies to the
ries of a trust unless the trust is an applicable multi-benefi- distribution of the employee’s interest regardless of
ciary trust. whether there are other beneficiaries who are not eli-
gible designated beneficiaries.
Trust as beneficiary. A trust can't be a designated ben-
eficiary even if it is a named beneficiary. However, the You may want to contact a tax advisor to comply
beneficiaries of a trust will be treated as having been des- TIP with this complicated area of the tax law.
ignated beneficiaries for purposes of determining required
minimum distributions after the owner’s death (or, after the
Annuity distributions from an insurance company.
death of the owner’s surviving spouse described in Death
Special rules apply if you receive distributions from your
of surviving spouse prior to date distributions begin, ear-
traditional IRA as an annuity purchased from an insurance
lier) if all of the following are true.
company. See Regulations sections 1.401(a)(9)-6 and
1. The trust is a valid trust under state law, or would be 54.4974-2. These regulations can be found in many libra-
but for the fact that there is no corpus. ries, and IRS offices, and online at IRS.gov.
2. The trust is irrevocable or became, by its terms, irrev-
ocable upon the owner's death.
Are Distributions Taxable?
3. The beneficiaries of the trust who are beneficiaries
with respect to the trust's interest in the owner's bene- In general, distributions from a traditional IRA are taxable
fit are identifiable from the trust instrument. in the year you receive them.
4. The trustee of the trust provides the IRA custodian or
trustee with the documentation required by that custo- Failed financial institutions. Distributions from a tradi-
dian or trustee. The trustee of the trust should contact tional IRA are taxable in the year you receive them even if
the IRA custodian or trustee for details on the docu- they are made without your consent by a state agency as
mentation required for a specific plan. receiver of an insolvent savings institution. This means
you must include such distributions in your gross income
The deadline for the trustee to provide the beneficiary unless you roll them over.
documentation to the IRA custodian or trustee is October
31 of the year following the year of the owner's death. Exceptions. Exceptions to distributions from traditional
IRAs being taxable in the year you receive them are:
Trust beneficiary is another trust. If the beneficiary
of the trust (which is the beneficiary of the IRA) is another • Rollovers (see chapter 1 of Pub. 590-A);
trust and both trusts meet the above requirements, the • Qualified charitable distributions, discussed later;
beneficiaries of the other trust will be treated as having
been designated as beneficiaries for purposes of deter- • Tax-free withdrawals of contributions (see chapter 1 of
mining the distribution period. Pub. 590-A); and
• The return of nondeductible contributions, discussed
Note. The separate account rules, discussed earlier, later under Distributions Fully or Partly Taxable.
can't be used by beneficiaries of a trust unless the trust is
an applicable multi-beneficiary trust. Although a conversion of a traditional IRA is con-
sidered a rollover for Roth IRA purposes, it isn't
Applicable multi-beneficiary trusts. An applicable CAUTION! an exception to the rule that distributions from a
multi-beneficiary trust is a trust (1) which has more than traditional IRA are taxable in the year you receive them.
one beneficiary; (2) all of the beneficiaries of which are Conversion distributions are includible in your gross in-
treated as designated beneficiaries for purposes of deter- come subject to this rule and the special rules for conver-
mining the distribution period pursuant to section 401(a) sions explained in chapter 1 of Pub. 590-A.
(9); and (3) at least one of the beneficiaries of which is an
eligible designated beneficiary who is either disabled or Qualified charitable distributions (QCDs). A QCD is
chronically ill. There are two types of applicable multi-ben- generally a nontaxable distribution made directly by the
eficiary trusts: trustee of your IRA (other than a SEP or SIMPLE IRA) to
• a trust that is to be divided immediately upon the an organization eligible to receive tax-deductible contribu-
death of the employee into separate trusts for each tions. You must be at least age 70 / when the distribution 1 2
beneficiary, in which case the separate account rules was made. Also, you must have the same type of ac-
apply to each portion of the trust; and knowledgment of your contribution that you would need to
claim a deduction for a charitable contribution. See Sub-
• a trust that provides that no individual (other than an stantiation Requirements in Pub. 526.
eligible designated beneficiary who is disabled or

Page 14 Chapter 1 Traditional IRAs

- 15 -

Page 15 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

The maximum annual exclusion for QCDs is $100,000. contribution deduction for the $20,000 portion of the distri-
Any QCD in excess of the $100,000 exclusion limit is in- bution that wasn't included in his income.
cluded in income as any other distribution. If you file a joint
return, your spouse can also have a QCD and exclude up Offset of QCDs by amounts contributed after age
to $100,000. The amount of the QCD is limited to the 70 / . 1 2 Beginning in tax years after December 31, 2019,
amount of the distribution that would otherwise be inclu- the amount of QCDs that you can exclude from income is
ded in income. If your IRA includes nondeductible contri- reduced by the excess of the aggregate amount of IRA
butions, the distribution is first considered to be paid out of contributions you deducted for the taxable year and any
otherwise taxable income. prior year that you were age 70 / or older over the 1 2
amount of such IRA contributions that were used to re-
You can't claim a charitable contribution deduc- duce the excludable amount of QCDs in all earlier years.
! tion for any QCD not included in your income. See the Qualified Charitable Deduction Adjustment Work-
CAUTION
sheet in Appendix D.
A QCD will count towards your required minimum 1 2
TIP distribution, discussed earlier. Example. Jim became age 70 / in 2020 and deduc-
ted $5,000 for contributions he made in 2021 and 2022
but makes no contribution for 2023. Jim makes no quali-
Example. On December 23, 2022, Jeff, age 75, direc- fied charitable distributions for 2021 and makes qualified
ted the trustee of his IRA to make a distribution of $25,000 charitable distributions of $6,000 for 2022 and $6,500 for
directly to a qualified 501(c)(3) organization (a charitable 2023.
organization eligible to receive tax-deductible contribu- He determines he has no excludable qualified charita-
tions). The total value of Jeff's IRA is $30,000 and con- ble distribution for 2022 as figured on his 2022 QCD
sists of $20,000 of deductible contributions and earnings Worksheet. His 2022 qualified charitable distribution is re-
and $10,000 of nondeductible contributions (basis). Be- duced by the aggregate amount of $10,000 of the contri-
cause Jeff is at least age 70 / and the distribution is 1 2 butions he deducted in 2021 and 2022, which reduces his
made directly by the trustee to a qualified organization, excludable qualified charitable distribution to a negative
the part of the distribution that would otherwise be includi- amount of $4,000.
ble in Jeff's income ($20,000) is a QCD. Jim decides to make a qualified charitable distribution
In this case, Jeff has made a QCD of $20,000 (his de- of $6,500 for 2023. Jim completes his 2023 QCD work-
ductible contributions and earnings). Because Jeff made a sheet by entering the amount of the remainder of the ag-
distribution of nondeductible contributions from his IRA, gregate amount of the contributions he deducted in 2021
he must file Form 8606 with his return. Jeff reports the to- and 2022 ($4,000) on line 1. This amount is figured on his
tal distribution ($25,000) on line 4a of Form 1040-SR. He 2022 QCD worksheet and is entered on line 1 of his 2023
completes Form 8606 to determine the amount to enter on QCD worksheet. Jim figures his excludable qualified char-
line 4b of Form 1040-SR and the remaining basis in his itable distribution of $2,500 on his 2023 QCD worksheet
IRA. Jeff enters -0- on line 4b. This is Jeff's only IRA and ($6,500 – $4,000 = $2,500).
he took no other distributions in 2022. He also enters
One-time qualified Health Savings Account (HSA)
“QCD” next to line 4b to indicate a qualified charitable dis-
funding distribution. You may be able to make a quali-
tribution.
fied HSA funding distribution from your traditional IRA or
After the distribution, his basis in his IRA is $5,000. If
Roth IRA to your HSA. You can't make this distribution
Jeff itemizes deductions and files Schedule A (Form
from an ongoing SEP IRA or SIMPLE IRA. For this pur-
1040) with Form 1040-SR, the $5,000 portion of the distri-
pose, a SEP IRA or SIMPLE IRA is ongoing if an employer
bution attributable to the nondeductible contributions can
contribution is made for the plan year ending with or within
be deducted as a charitable contribution, subject to adjus-
your tax year in which the distribution would be made. The
ted gross income (AGI) limits. He can't take the charitable
distribution must be less than or equal to your maximum
annual HSA contribution.

Jim’s Illustrated 2022 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 1 2
of 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 zero or greater 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.

Chapter 1 Traditional IRAs Page 15

- 16 -

Page 16 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

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. 4,000
Enter the total amounts contributed and deducted during the current year if you were age 70 / (or older) at the end 1 2
of 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 zero or greater 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.

This distribution must be made directly by the trustee of Fully taxable. If only deductible contributions were made
the IRA to the trustee of the HSA. The distribution isn't in- to your traditional IRA (or IRAs, if you have more than
cluded in your income, isn't deductible, and reduces the one), you have no basis in your IRA. Because you have
amount that can be contributed to your HSA. You must no basis in your IRA, any distributions are fully taxable
make the distribution by the end of the year; the special when received. See Reporting and Withholding Require-
rule allowing contributions to your HSA for the previous ments for Taxable Amounts, later.
year if made by your tax return filing deadline doesn't ap-
ply. The qualified HSA funding distribution is reported on Partly taxable. If you made nondeductible contributions
Form 8889 for the year in which the distribution is made. or rolled over any after-tax amounts to any of your tradi-
tional IRAs, you have a cost basis (investment in the con-
One-time transfer. Generally, only one qualified HSA tract) equal to the amount of those contributions. These
funding distribution is allowed during your lifetime. If you nondeductible contributions aren't taxed when they are
own two or more IRAs, and want to use amounts in multi- distributed to you. They are a return of your investment in
ple IRAs to make a qualified HSA funding distribution, you your IRA.
must first make an IRA-to-IRA transfer of the amounts to Only the part of the distribution that represents nonde-
be distributed into a single IRA, and then make the ductible contributions and rolled-over after-tax amounts
one-time qualified HSA funding distribution from that IRA. (your cost basis) is tax free. If nondeductible contributions
Testing period rules apply. If at any time during the have been made or after-tax amounts have been rolled
testing period you cease to meet all requirements to be an over to your IRA, distributions consist partly of nondeduc-
eligible individual, the amount of the qualified HSA funding tible contributions (basis) and partly of deductible contri-
distribution is included in your gross income. The qualified butions, earnings, and gains (if there are any). Until all of
HSA funding distribution is included in gross income in the your basis has been distributed, each distribution is partly
tax year you first fail to be an eligible individual. This nontaxable and partly taxable.
amount is subject to the 10% additional tax (unless the
Form 8606. You must complete Form 8606, and attach it
failure is due to disability or death).
to your return, if you receive a distribution from a tradi-
More information. See Pub. 969 for additional infor- tional IRA and have ever made nondeductible contribu-
mation about this distribution. tions or rolled over after-tax amounts to any of your tradi-
tional IRAs. Using the form, you will figure the nontaxable
Ordinary income. Distributions from traditional IRAs that distributions for 2022, and your total IRA basis for 2022
you include in income are taxed as ordinary income. and earlier years. See the illustrated Forms 8606 in this
chapter.
No special treatment. In figuring your tax, you can't use
the 10-year tax option or capital gain treatment that ap- Note. If you are required to file Form 8606, but you
plies to lump-sum distributions from qualified retirement aren't required to file an income tax return, you must still
plans. file Form 8606. Complete Form 8606, sign it, and send it
If you were affected by a qualified disaster, see to the IRS at the time and place you would otherwise file
TIP chapter 3. an income tax return.

Figuring the Nontaxable and Taxable
Distributions Fully or Partly Taxable Amounts

Distributions from your traditional IRA may be fully or If your traditional IRA includes nondeductible contributions
partly taxable, depending on whether your IRA includes and you received a distribution from it in 2022, you must
any nondeductible contributions. use Form 8606 to figure how much of your 2022 IRA distri-
bution is tax free.

Page 16 Chapter 1 Traditional IRAs

- 17 -

Page 17 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

Note. When figuring the nontaxable and taxable 6. Enter the amount from line 8 of Worksheet 1-1 on
amounts of distributions made prior to death in the year lines 13 and 17 of Form 8606.
the IRA account owner dies, the value of all traditional (in-
7. Complete line 14 of Form 8606.
cluding SEP) and SIMPLE IRAs should be figured as of
the date of death instead of December 31. 8. Enter the amount from line 9 of Worksheet 1-1 (or, if
you entered an amount on line 11, the amount from
Contribution and distribution in the same year. If you that line) on line 15a of Form 8606.
received a distribution in 2022 from a traditional IRA and
you also made contributions to a traditional IRA for 2022 Example. Rose Green has made the following contri-
that may not be fully deductible because of the income butions to her traditional IRAs.
limits, you can use Worksheet 1-1 to figure how much of
your 2022 IRA distribution is tax free and how much is tax- Year Deductible Nondeductible
able. Then, you can figure the amount of nondeductible 2015 2,000 -0-
contributions to report on Form 8606. Follow the instruc- 2016 2,000 -0-
tions under Reporting your nontaxable distribution on 2017 2,000 -0-
2018 1,000 -0-
Form 8606 next to figure your remaining basis after the 2019 1,000 -0-
distribution. 2020 1,000 -0-
2021 700 300
Reporting your nontaxable distribution on Form Totals $9,700 $300
8606. To report your nontaxable distribution and to figure
the remaining basis in your traditional IRA after distribu- Rose needs to complete Worksheet 1-1 to determine if
tions, you must complete Worksheet 1-1 before complet- her IRA deduction for 2022 will be reduced or eliminated.
ing Form 8606. Then, follow these steps to complete Form In 2022, she makes a $2,000 contribution that may be
8606. partly nondeductible. She also receives a distribution of
$5,000 for conversion to a Roth IRA. She completed the
1. Use Worksheet 1-2 in chapter 1 of Pub. 590-A, or the
conversion before December 31, 2022, and didn’t rechar-
IRA Deduction Worksheet in the Form 1040 or
acterize any contributions. At the end of 2022, the fair
1040-SR, or 1040-NR instructions to figure your de-
market values of her accounts, including earnings, total
ductible contributions to traditional IRAs to report on
$20,000. She didn't receive any tax-free distributions in
Schedule 1 (Form 1040), line 20.
earlier years. The amount she includes in income for 2022
2. After you complete Worksheet 1-2 in chapter 1 of is figured on Worksheet 1-1.
Pub. 590-A or the IRA Deduction Worksheet in the
The illustrated Form 8606 for Rose shows the informa-
form instructions, enter your nondeductible contribu-
tion required when you need to use Worksheet 1-1 to fig-
tions to traditional IRAs on line 1 of Form 8606.
ure your nontaxable distribution. Assume that the $500
3. Complete lines 2 through 5 of Form 8606. entered on Form 8606, line 1, is the amount Rose figured
4. If line 5 of Form 8606 is less than line 8 of Worksheet using instructions 1 and 2 given earlier under Reporting
1-1, complete lines 6 through 15c of Form 8606 and your nontaxable distribution on Form 8606.
stop here.
5. If line 5 of Form 8606 is equal to or greater than line 8
of Worksheet 1-1, follow instructions 6 and 7 next.
Don't complete lines 6 through 12 of Form 8606.

Chapter 1 Traditional IRAs Page 17

- 18 -

Page 18 of 69      Fileid: … ions/p590b/2022/a/xml/cycle10/source                                                                                                11:45 - 4-Apr-2023

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

Worksheet 1-1. Figuring the Taxable Part of Your IRA Distribution
Use only if you made contributions to a traditional IRA for 2022 that may not be fully deductible and have to figure the 
taxable part of your 2022 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, 2022, 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, 2021  . . . . . . . . . . . . . . . . . . . .                                                     1.   
2. Enter the total of all contributions made to your traditional IRAs during 2022 and all 
    contributions made during 2023 that were for 2022, 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, 2022 (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 2022. 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, 2022. 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, 2022. (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, 2022, 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.

Page 18    Chapter 1    Traditional IRAs

- 19 -

Page 19 of 69   Fileid: … ions/p590b/2022/a/xml/cycle10/source                                 11:45 - 4-Apr-2023

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

Worksheet 1-1. Figuring the Taxable Part of Your IRA Distribution—Illustrated
Use only if you made contributions to a traditional IRA for 2022 that may not be fully deductible and have to figure the 
taxable part of your 2022 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, 2022, 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, 2021  . . . . . . . . . . . . . . . . . . . . . . .                                              1.  300
2. Enter the total of all contributions made to your traditional IRAs during 2022 and all 
    contributions made during 2023 that were for 2022, 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, 2022 (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 2022. 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, 2022. 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, 2022. (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, 2022, 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.

                                                                            Chapter 1       Traditional IRAs    Page 19

- 20 -

Page 20 of 69                  Fileid: … ions/p590b/2022/a/xml/cycle10/source                                                       11:45 - 4-Apr-2023

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

                                                                                                                                      OMB No. 1545-0074
Form 8606                                              Nondeductible IRAs
Department of the Treasury        Go to www.irs.gov/Form8606 for instructions and the latest information.                              Attachment  2022
Internal Revenue Service                           Attach to 2022 Form 1040, 1040-SR, or 1040-NR.                                      Sequence No. 48
Name. If married, le a separate form for each spouse required to le 2022 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 ofce, 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, SEP, and SIMPLE IRAs
              Complete this part only if one or more of the following apply.
              • You made nondeductible contributions to a traditional IRA for 2022. 
              • You took distributions from a traditional, SEP, or SIMPLE IRA in 2022 and you made nondeductible contributions to a 
              traditional IRA in 2022 or an earlier year. For this purpose, a distribution does not include a rollover (other than a 
              repayment of a qualied disaster distribution, if any, from 2022 Form(s) 8915-F (see instructions)), qualied 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, SEP, and SIMPLE IRAs to Roth IRAs in 2022 and you made 
              nondeductible contributions to a traditional IRA in 2022 or an earlier year.
1    Enter your nondeductible contributions to traditional IRAs for 2022, including those made for 2022 
     from January 1, 2023, through April 18, 2023. 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 2022, did you take a distribution                No         Enter the amount from line 3 on line 14. 
     from traditional, SEP, or SIMPLE IRAs,                         Do not complete the rest of Part I.
     or make a Roth IRA conversion?                      Yes        Go to line 4.
4    Enter those contributions included on line 1 that were made from January 1, 2023, through April 18, 2023                       4                        0
5    Subtract line 4 from line 3    .  .         . . . . . . . . .  . .     .   . .                     . .     . .  . . . .      . 5                        800
6    Enter the value of all your traditional, SEP, and SIMPLE IRAs as of December 31, 
     2022,  plus  any  outstanding  rollovers.  Subtract  certain  repayments  of  qualied 
     disaster distributions, if any, from 2022 Form(s) 8915-F (see instructions)  .                     .       6
7    Enter your distributions from traditional, SEP, and SIMPLE IRAs in 2022.                           Do 
     not include rollovers (other than repayments of qualied disaster distributions, 
     if  any,  from  2022  Form(s)  8915-F  (see  instructions)),  qualied  charitable
     distributions, a one-time distribution to fund an HSA, conversions to a Roth
     IRA,  certain  returned  contributions,  or  recharacterizations  of  traditional  IRA 
     contributions (see instructions)  .         . . . . . . . . .  . .     .   . .                     .       7
8    Enter the net amount you converted from traditional, SEP, and SIMPLE IRAs to 
     Roth IRAs in 2022. 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 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 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 2022 and earlier years                        . 14                       340
15 a Subtract line 12 from line 7 .    .         . . . . . . . . .  . .     .   . .                     . .     . .  . . . .      . 15a
b    Enter the amount on line 15a attributable to qualied disaster distributions, if any, from 2022 Form(s) 
     8915-F (see instructions). Also, enter this amount on 2022 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 2022 
     Form 1040, 1040-SR,  or1040-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 (2022) 
* From Worksheet 1-1 in Publication 590-B

Page 20    Chapter 1            Traditional IRAs

- 21 -

Page 21 of 69          Fileid: … ions/p590b/2022/a/xml/cycle10/source                                       11:45 - 4-Apr-2023

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

Form 8606 (2022)                                                                                                                Page 2 
Part II  2022 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs
         Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2022.
16   If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you converted
     from traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2022           . . . . .    . . .    .  . .   . .    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 2022 
     Form 1040, 1040-SR, or 1040-NR, line 4b  .       . . . .     .      . . . . . .    . . .    .  . .   . .    18            4,540*
Part III Distributions From Roth IRAs
         Complete this part only if you took a distribution from a Roth IRA in 2022. For this purpose, a distribution does not include 
         a  rollover  (other  than  a  repayment  of  a  qualied  disaster  distribution  (from  2022  Form(s)  8915-F  (see  instructions)), 
         qualied charitable distribution, one-time distribution to fund an HSA, recharacterization, or return of certain contributions 
         (see instructions).
19   Enter your total nonqualied distributions from Roth IRAs in 2022, including any qualied rst-time
     homebuyer  distributions,  and  any  qualied  disaster  distributions  from  2022  Form(s)  8915-F  (see 
     instructions) .   .      . . . .       . . . . . . . . .     .      . . . . . .    . . .    .  . .   . .    19
20   Qualied rst-time homebuyer expenses (see instructions).      Do not enter more than $10,000 reduced
     by the total of all your prior qualied rst-time homebuyer distributions   . .    . . .    .  . .   . .    20
21   Subtract line 20 from line 19. If zero or less, enter -0-  . .      . . . . . .    . . .    .  . .   . .    21
22   Enter your basis in Roth 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, SEP, and SIMPLE IRAs and rollovers from qualied 
     retirement plans to a Roth 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 qualied disaster distributions, if any, from 2022 Form(s) 
     8915-F (see instructions). Also, enter this amount on 2022 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 2022 
     Form 1040, 1040-SR, or 1040-NR, line 4b .        . . . .     .      . . . . . .    . . .    .  . .   . .    25c
Sign Here Only if You         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 is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Are Filing This Form 
by Itself and Not With 
Your Tax Return               Your signature                                                          Date
                 Print/Type preparer’s name         Preparer’s signature                  Date            Check         if PTIN
Paid                                                                                                      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 (2022) 

                                                                                          Chapter 1     Traditional IRAs    Page 21

- 22 -

Page 22 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

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 dis- later. If code 5 appears, see Prohibited Transactions,
cussed next. later. 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
are taxed as explained earlier under Distributions Fully or N—Recharacterized IRA contribution made for 2022
Partly Taxable. and recharacterized in 2022.
P—Excess contributions plus earnings/
Cashing in retirement bonds. When you cash in retire- excess deferrals (and/or earnings) taxable in 2021.
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 2021
value of the bonds in your income in the year in which you and recharacterized in 2022.
turn 70 / . The value of the bonds is the amount you 1 2
would have received if you had cashed them in at the end S—Early distribution from a SIMPLE IRA in the first
of that year. When you later cash in the bonds, you won't 2 years, no known exception (under age 59½).
be taxed again. T—Roth IRA distribution, exception applies.
If the distribution shown on Form 1099-R is from your
Reporting and Withholding IRA, SEP IRA, or SIMPLE IRA, the small box in box 7 (la-
Requirements for Taxable Amounts beled IRA/SEP/SIMPLE) should be marked with an “X.”
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-
plained below. All of the codes are explained in the in- Withholding. Federal income tax is withheld from distri-
structions for recipients on Form 1099-R. butions from traditional IRAs unless you choose not to
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
2—Early distribution, exception applies (under age than 1 year) use Form W-4P to have tax withheld from
59½). your IRA. The amount of tax withheld from an annuity or a
similar periodic payment is based on your marital status
3—Disability.
and the number of withholding allowances you claim on
4—Death. your Form W-4P.
5—Prohibited transaction. Complete Form W-4R to have taxes withheld from your
nonperiodic payments or eligible rollover distribution from
7—Normal distribution. your IRA. Generally, tax will be withheld at a 10% rate on
8—Excess contributions plus earnings/ nonperiodic payments.
excess deferrals (and/or earnings) IRA distributions delivered outside the United
taxable in 2022. States. In general, if you are a U.S. citizen or resident
alien and your home address is outside the United States

Page 22 Chapter 1 Traditional IRAs

- 23 -

Page 23 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

or its possessions, you can't choose exemption from with- Prohibited Transactions
holding on distributions from your traditional IRA.
To choose exemption from withholding, you must cer- Generally, a prohibited transaction is any improper use of
tify to the payer under penalties of perjury that you aren't a your traditional IRA account or annuity by you, your bene-
U.S. citizen, a resident alien of the United States, or a ficiary, or any disqualified person.
tax-avoidance expatriate.
Even if this election is made, the payer must withhold Disqualified persons include your fiduciary and mem-
tax at the rates prescribed for nonresident aliens. bers of your family (spouse, ancestor, lineal descendant,
More information. For more information on withhold- and any spouse of a lineal descendant).

ing on pensions and annuities, see Pensions and Annui- The following are some examples of prohibited trans-
ties in chapter 1 of Pub. 505. For more information on actions with a traditional IRA.
withholding on nonresident aliens and foreign entities, see
Pensions, Annuities, and Alimony under Withholding on • Borrowing money from it.
Specific Income in Pub. 515. • Selling property to it.
Reporting taxable distributions on your return. Re- • Using it as security for a loan.
port fully taxable distributions, including early distributions, • Buying property for personal use (present or future)
on Form 1040, 1040-SR, or 1040-NR, line 4b (no entry is with IRA funds.
required on line 4a). If only part of the distribution is taxa-
ble, enter the total amount on Form 1040, 1040-SR, or If your IRA invested in nonpublicly traded assets
1040-NR, line 4a, and enter the taxable part on Form ! or assets that you directly control, the risk of en-
1040, 1040-SR, or 1040-NR, line 4b. CAUTION gaging in a prohibited transaction in connection
with your IRA may be increased.
Estate tax. Generally, the value of an annuity or other
payment receivable by any beneficiary of a decedent's Fiduciary. For these purposes, a fiduciary includes any-
traditional IRA that represents the part of the purchase one who does any of the following.
price contributed by the decedent (or by his or her former
employer(s)) must be included in the decedent's gross es- • Exercises any discretionary authority or discretionary
tate. For more information, see the instructions for Form control in managing your IRA or exercises any author-
706, Schedule I. ity or control in managing or disposing of its assets.
• Provides investment advice to your IRA for a fee, or
has any authority or responsibility to do so.
What Acts Result in Penalties • Has any discretionary authority or discretionary re-
sponsibility in administering your IRA.
or Additional Taxes?
Effect on an IRA account. Generally, if you or your ben-
The tax advantages of using traditional IRAs for retirement eficiary engages in a prohibited transaction in connection
savings can be offset by additional taxes and penalties if with your traditional IRA account at any time during the
you don't follow the rules. There are additions to the regu- year, the account stops being an IRA as of the first day of
lar tax for using your IRA funds in prohibited transactions. that year.
There are also additional taxes for the following activities.
Effect on you or your beneficiary. If your account
• Investing in collectibles.
stops being an IRA because you or your beneficiary en-
• Having unrelated business income. gaged in a prohibited transaction, the account is treated
as distributing all its assets to you at their fair market val-
• Taking early distributions.
ues on the first day of the year. If the total of those values
• Allowing excess amounts to accumulate (failing to is more than your basis in the IRA, you will have a taxable
take required distributions). gain that is includible in your income. For information on
• Making excess contributions. figuring your gain and reporting it in income, see Are Dis-
tributions Taxable, earlier. The distribution may be subject
There are penalties for overstating the amount of non- to additional taxes or penalties.
deductible contributions and for failure to file Form 8606, if
required. Borrowing on an annuity contract. If you borrow
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.
other costs, including loss of IRA status, that apply if you You may have to pay the 10% additional tax on early dis-
don't avoid those acts. tributions, discussed later.
Pledging an account as security. If you use a part of
your traditional IRA account as security for a loan, that
part is treated as a distribution and is included in your

Chapter 1 Traditional IRAs Page 23

- 24 -

Page 24 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

gross income. You may have to pay the 10% additional 1. The payments are for establishing a traditional IRA or
tax on early distributions, discussed later. for making additional contributions to it.
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, b. $20 for IRA deposits of $5,000 or more.
your account is no longer treated as an IRA. If the consideration is group-term life insurance, require-
ments (1) and (3) don't apply if no more than $5,000 of the
Taxes on prohibited transactions. If someone other
face value of the insurance is based on a dollar-for-dollar
than the owner or beneficiary of a traditional IRA engages
basis on the assets in your IRA.
in a prohibited transaction, that person may be liable for
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 • The determination, for a traditional IRA, of who quali-
for individual transactions. In order to grant an administra- 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.
Investment in Collectibles
For additional information on prohibited transaction ex-
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,

Page 24 Chapter 1 Traditional IRAs

- 25 -

Page 25 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

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

Unrelated Business Income There are several exceptions to the age 59 / rule. Even if 1 2
you receive a distribution before you are age 59 / , you 1 2
An IRA is subject to tax on unrelated business income if it may not have to pay the 10% additional tax if you are in
carries on an unrelated trade or business. An unrelated one of the following situations.
trade or business means any trade or business regularly • You have unreimbursed medical expenses that are
carried on by the IRA or by a partnership of which it is a more than 7.5% of your AGI.
member, and not substantially related to the IRA’s exempt
purpose or function. If the IRA has $1,000 or more of unre- • The distribution is for the cost of your medical insur-
lated trade or business gross income, the IRA must file a ance due to a period of unemployment.
Form 990-T, Exempt Organization Business Income Tax • You are totally and permanently disabled.
Return. An IRA trustee is permitted to file Form 990-T on
behalf of the IRA. In the case of an IRA that operates on a • You are terminally ill.
calendar year, the Form 990-T must be filed by April 15 • You are the beneficiary of a deceased IRA owner.
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
of substantially equal periodic payments.
be filed by the 15th day of the 4th month following the
close of the fiscal year. See Pub. 598 for more informa- • The distribution is for your qualified higher education
tion. 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 Most of these exceptions are explained below.

If you were affected by a qualified disaster, see Note. Distributions that are timely and properly rolled
TIP chapter 3. over, as discussed in chapter 1 of Pub. 590-A, aren't sub-
ject to either regular income tax or the 10% additional tax.
Certain withdrawals of excess contributions after the due
Age 59 / Rule1 2 date of your return are also tax free and therefore not sub-
ject to the 10% additional tax. (See Excess Contributions
Generally, if you are under age 59 / , you must pay a 10% 1 2 Withdrawn After Due Date of Return in chapter 1 of Pub.
additional tax on the distribution of any assets (money or 590-A.) This also applies to transfers incident to divorce,
other property) from your traditional IRA. Distributions be- as discussed under Can You Move Retirement Plan As-
fore you are age 59 / are called early distributions.1 2 sets? in chapter 1 of Pub. 590-A.
Receivership distributions. Early distributions (with
or without your consent) from savings institutions placed
in receivership are subject to this tax unless one of the

Chapter 1 Traditional IRAs Page 25

- 26 -

Page 26 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

above exceptions applies. This is true even if the distribu- retirement plan before reaching age 59 / and not have to 1 2
tion is from a receiver that is a state agency. pay the 10% additional tax on early distributions if you re-
ceive the distribution on or after the date you have been
Unreimbursed medical expenses. Even if you are un- determined to be terminally ill by a physician.
der age 59½, there are certain distribution amounts on
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 physi-
would qualify for a medical deduction) in excess of 7.5% cal condition which can reasonably be expected to result
of your (AGI), defined next, you don’t have to pay the 10% in 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- Amount may be repaid. You may repay an amount
ceed 7.5% of your (AGI). you received because you are certified terminally ill by
You can only take into account unreimbursed making one or more contributions to the plan as long as
the total of those contributions do not exceed the amount
CAUTION clude in figuring a deduction for medical expen-
! medical expenses that you would be able to in- distributed to you as a terminally ill individual.
ses on Schedule A (Form 1040). You don't have to itemize
your deductions to take advantage of this exception to the Substantially equal periodic payments. You can re-
10% additional tax. ceive distributions from your traditional IRA before age
59½ if they are part of a series of substantially equal pay-
Adjusted gross income (AGI). This is the amount on ments over your life (or your life expectancy), or over the
Form 1040, 1040-SR, or 1040-NR, line 11. lives (or the joint life expectancies) of you and your benefi-
ciary, without having to pay the 10% additional tax.
Medical insurance. Even if you are under age 59 / , you 1 2 The IRS has provided three general methods of com-
may not have to pay the 10% additional tax on distribu- puting the annual distribution amounts for meeting the re-
tions during the year that aren't more than the amount you quirements for a series of substantially equal periodic pay-
paid during the year for medical insurance for yourself, ments: Notice 2022-6 explains the three methods and
your spouse, and your dependents. You won't have to pay identifies tables to be used for 2023 and after. (See Notice
the tax on these amounts if all of the following conditions 2022-6 at IRS.gov/irb/2022-05_IRB#NOT-2022-06).
apply. The three methods are generally referred to as the “re-
quired minimum distribution method (RMD method)”, the
• You lost your job.
“fixed amortization method” and the “fixed annuitization
• You received unemployment compensation paid un- method.” The latter two methods may require professional
der any federal or state law for 12 consecutive weeks assistance.
because you lost your job.
The RMD method, when used for this purpose,
• You receive the distributions during either the year ! results in the exact amount required to be distrib-
you received the unemployment compensation or the CAUTION uted each year, not the minimum amount.
following year.
• You receive the distributions no later than 60 days af- Note. For a series of substantially equal periodic pay-
ter you have been reemployed. ments established in 2022, you may apply the guidance
either in Notice 2022-6 at IRS.gov/irb/
Disabled. If you become disabled before you reach age 2022-05_IRB#NOT-2022-06, or in Revenue Ruling
59 / , any distributions from your traditional IRA because 1 2 2002-62 which is on page 710 of Internal Revenue Bulle-
of your disability aren't subject to the 10% additional tax. tin 2002-42 at https://www.irs.gov/pub/irs-irbs/
You are considered disabled if you can furnish proof irb02-42.pdf.
that you can't do any substantial gainful activity because
Recapture tax for changes in distribution method
of your physical or mental condition. A physician must de-
under equal payment exception. You may have to pay
termine that your condition can be expected to result in
an early distribution recapture tax if you modify (for rea-
death or to be of long, continued, and indefinite duration.
sons other than your death or disability) the annual
Beneficiary. If you die before reaching age 59 / , the as-1 2 amount distributed to be different from the annual amount
sets in your traditional IRA can be distributed to your ben- determined under the distribution method that you initially
eficiary or to your estate without either having to pay the established under the substantially equal periodic pay-
10% additional tax. ment exception, and if the modification occurs before the
However, if you inherit a traditional IRA from your de- date limitation explained in Modification date below.
ceased spouse and elect to treat it as your own (as dis- The recapture tax is imposed with respect to the calen-
cussed under What if You Inherit an IRA, earlier), any dis- dar year in which the modification first occurs. The amount
tribution you later receive before you reach age 59 / may 1 2 of tax is the amount of early distribution additional taxes
be subject to the 10% additional tax. that would have been imposed in prior years had the ex-
ception not applied in those prior years, plus interest for
Terminally ill individuals. Beginning on December 30, the deferral periods.
2022, you are able to take a distribution from a qualified

Page 26 Chapter 1 Traditional IRAs

- 27 -

Page 27 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

Modification date. The recapture tax applies if you • Veterans' educational assistance.
modify the series of payments (other than because of Any other tax-free payment (other than a gift or inheri-
•
death or disability) before the later of these two dates: tance) received as educational assistance.
1. The 5th anniversary of the date of the first distribution Qualified higher education expenses. Qualified
of the series; or higher education expenses are tuition, fees, books, sup-
2. The date you reach age 59½. plies, and equipment required for the enrollment or attend-
ance of a student at an eligible educational institution.
However, the following two situations are not treated as a They also include expenses for special needs services in-
modification of the series for purposes of the recapture curred by or for special needs students in connection with
tax: (a) if your account is completely depleted of all as- their enrollment or attendance. In addition, if the individual
sets; or (b) if you make a one-time change to the required is at least a half-time student, room and board are quali-
minimum distribution method from one of the other meth- fied higher education expenses.
ods.
In the event of a modification that triggers the recapture Eligible educational institution. This is any college,
tax, the tax does not apply to any amounts distributed af- university, vocational school, or other postsecondary edu-
ter you reach age 59½. cational institution eligible to participate in the student aid
Report the recapture tax (including the interest on the programs administered by the U.S. Department of Educa-
deferral periods) on line 4 of Form 5329. Attach an ex- tion. It includes virtually all accredited, public, nonprofit,
planation to the form. Don't write the explanation next to and proprietary (privately owned profit-making) postse-
the line or enter any amount for the recapture on line 1 or condary institutions. The educational institution should be
3 of the form. able to tell you if it is an eligible educational institution.

One-time switch. If you are receiving a series of sub- For more information, see chapter 9 of Pub. 970.
stantially equal periodic payments, you can make a
one-time switch to the required minimum distribution First home. Even if you are under age 59 / , you don't 1 2
method at any time without incurring the additional tax. have to pay the 10% additional tax on up to $10,000 of
Once a change is made, you must follow the required min- distributions you receive to buy, build, or rebuild a first
imum distribution method in all subsequent years. home. To qualify for treatment as a first-time homebuyer
distribution, the distribution must meet all the following re-
Higher education expenses. Even if you are under age quirements.
59 / , if you paid expenses for higher education during the 1 2
year, part (or all) of any distribution may not be subject to 1. It must be used to pay qualified acquisition costs (de-
the 10% additional tax. The part not subject to the tax is fined next) before the close of the 120th day after the
generally the amount that isn't more than the qualified day you received it.
higher education expenses (defined next) for the year for 2. It must be used to pay qualified acquisition costs for
education furnished at an eligible educational institution the main home of a first-time homebuyer (defined be-
(defined below). The education must be for you, your low) who is any of the following.
spouse, or the children or grandchildren of you or your
a. Yourself.
spouse.
When determining the amount of the distribution that b. Your spouse.
isn't subject to the 10% additional tax, include qualified
c. Your or your spouse's child.
higher education expenses paid with any of the following
funds. d. Your or your spouse's grandchild.
• Payment for services, such as wages. e. Your or your spouse's parent or other ancestor.
• A loan. 3. When added to all your prior qualified first-time home-
• A gift. buyer distributions, if any, total qualifying distributions
can't be more than $10,000.
• An inheritance given to either the student or the indi-
vidual making the withdrawal. If both you and your spouse are first-time home-
TIP buyers (defined later), each of you can receive
• A withdrawal from personal savings (including savings distributions up to $10,000 for a first home without
from a qualified tuition program). having to pay the 10% additional tax.
Don't include expenses paid with any of the following
funds. Qualified acquisition costs. Qualified acquisition
costs include the following items.
• Tax-free distributions from a Coverdell education sav-
ings account. • Costs of buying, building, or rebuilding a home.
• Tax-free part of scholarships and fellowships. • Any usual or reasonable settlement, financing, or
other closing costs.
• Pell grants.
First-time homebuyer. Generally, you are a first-time
• Employer-provided educational assistance.
homebuyer if you had no present interest in a main home

Chapter 1 Traditional IRAs Page 27

- 28 -

Page 28 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

during the 2-year period ending on the date of acquisition adoptee is any individual (other than the child of the tax-
of the home which the distribution is being used to buy, payer’s spouse) who has not reached age 18 or is physi-
build, or rebuild. If you are married, your spouse must also cally or 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 if you are a
beneficiary of that plan, the plan accepts rollover contribu-
• You enter into a binding contract to buy the main
tions, and the total of those contributions does not exceed
home for which the distribution is being used, or
the amount of the qualified birth or adoption distribution.
• The building or rebuilding of the main home for which
the distribution is being used begins. Additional 10% Tax
If you received a distribution to buy, build, or re-
TIP build a first home and the purchase or construc- The additional tax on early distributions is 10% of the
tion was canceled or delayed, you could generally amount of the early distribution that you must include in
contribute the amount of the distribution to an IRA within your gross income. This tax is in addition to any regular in-
120 days of the distribution and not pay income tax or the come tax resulting from including the distribution in in-
10% additional tax on early distributions. This contribution come.
is treated as a rollover contribution to the IRA.
Use Form 5329 to figure the tax. See the discussion of
Form 5329, later, under Reporting Additional Taxes for in-
Qualified reservist distributions. A qualified reservist formation on filing the form.
distribution isn't subject to the additional tax on early distri-
butions. Example. Tom Jones, who is 35 years old, receives a
$3,000 distribution from his traditional IRA account. Tom
Definition. A distribution you receive is a qualified re-
doesn't meet any of the exceptions to the 10% additional
servist distribution if the following requirements are met.
tax, so the $3,000 is an early distribution. Tom never
• You were ordered or called to active duty after Sep- made any nondeductible contributions to his IRA. He must
tember 11, 2001. include the $3,000 in his gross income for the year of the
• You were ordered or called to active duty for a period distribution and pay income tax on it. Tom must also pay
of more than 179 days or for an indefinite period be- an additional tax of $300 (10% (0.10) × $3,000). He files
cause you are a member of a reserve component. Form 5329. See the filled-in Form 5329, later.
• The distribution is from an IRA or from amounts attrib- Early distributions of funds from a SIMPLE retire-
utable to elective deferrals under a section 401(k) or ! ment account made within 2 years of beginning
403(b) plan or a similar arrangement. CAUTION participation in the SIMPLE are subject to a 25%,
rather than a 10%, early distributions tax.
• The distribution was made no earlier than the date of
the order or call to active duty and no later than the
Nondeductible contributions. The tax on early distribu-
close of the active duty period.
tions doesn't apply to the part of a distribution that repre-
Reserve component. The term “reserve component” sents a return of your nondeductible contributions (basis).
means the:
• Army National Guard of the United States, Excess Accumulations (Insufficient
• Army Reserve, Distributions)

• Naval Reserve, You can't keep amounts in your traditional IRA (including
• Marine Corps Reserve, SEP and SIMPLE IRAs) indefinitely. Generally, you must
begin receiving distributions by April 1 of the year follow-
• Air National Guard of the United States, ing the year in which you reach age 72. The required mini-
• Air Force Reserve, mum distribution for any year after the year in which you
reach age 72 must be made by December 31 of that later
• Coast Guard Reserve, or year.
• Reserve Corps of the Public Health Service.
Tax on excess. If distributions are less than the re-
Qualified birth or adoption distribution. A qualified quired minimum distribution for the year, discussed earlier
birth or adoption distribution is any distribution from an ap- under When Must You Withdraw Assets? (Required Mini-
plicable eligible retirement plan if made during the 1-year mum Distributions), you may have to pay a 50% excise
period beginning on the date on which your child was born tax for that year on the amount not distributed as required.
or the date on which the legal adoption of your child was
Reporting the tax. Use Form 5329 to report the tax on
finalized.
excess accumulations. See the discussion of Form 5329,
A qualified birth or adoption distribution must not ex-
later, under Reporting Additional Taxes for more informa-
ceed $5,000 per adoption or birth. In addition, an eligible
tion on filing the form.

Page 28 Chapter 1 Traditional IRAs

- 29 -

Page 29 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

Request to waive the tax. If the excess accumulation is up the amount of any shortfall in a prior distribution be-
due to reasonable error, and you have taken, or are tak- cause of the proceedings. You make up (reduce or elimi-
ing, steps to remedy the insufficient distribution, you can nate) the shortfall with the increased payments you re-
request that the tax be waived. If you believe you qualify ceive.
for this relief, attach a statement of explanation and com- You must make up the shortfall by December 31 of the
plete Form 5329 as instructed under Waiver of tax for rea- calendar year following the year that you receive in-
sonable cause in the Instructions for Form 5329. creased payments.

Exemption from tax. If you are unable to take required
distributions because you have a traditional IRA invested Reporting Additional Taxes

in a contract issued by an insurance company that is in Generally, you must use Form 5329 to report the tax on
state insurer delinquency proceedings, the 50% excise excess contributions, early distributions, and excess ac-
tax doesn't apply if the conditions and requirements of cumulations.
Revenue Procedure 92-10 are satisfied. Those conditions
and requirements are summarized below. Revenue Pro- Filing a tax return. If you must file an individual income
cedure 92-10 is in Cumulative Bulletin 1992-1. You can tax return, complete Form 5329 and attach it to your Form
read the revenue procedure at most IRS offices, at many 1040, 1040-SR, or 1040-NR. Enter the total additional
public libraries, and online at IRS.gov. taxes due on Schedule 2 (Form 1040), line 8.

Conditions. To qualify for exemption from the tax, the Not filing a tax return. If you don't have to file a return,
assets in your traditional IRA must include an affected in- but do have to pay one of the additional taxes mentioned
vestment. Also, the amount of your required distribution earlier, file the completed Form 5329 with the IRS at the
must be determined as discussed earlier under When time and place you would have filed Form 1040, 1040-SR,
Must You Withdraw Assets? (Required Minimum Distribu- or 1040-NR. Be sure to include your address on page 1
tions). and your signature and date on page 2. Enclose, but don't
Affected investment defined. Affected investment attach, a check or money order payable to “United States
means an annuity contract or a guaranteed investment Treasury” for the tax you owe, as shown on Form 5329.
contract (with an insurance company) for which payments Write your social security number and “2022 Form 5329”
under the terms of the contract have been reduced or sus- on your check or money order.
pended because of state insurer delinquency proceedings Form 5329 not required. You don't have to use Form
against the contracting insurance company. 5329 if any of the following situations exists.
Requirements. If your traditional IRA (or IRAs) in- • Distribution code 1 (early distribution) is correctly
cludes assets other than your affected investment, all tra- shown in box 7 of Form 1099-R. If you don't owe any
ditional IRA assets, including the available portion of your other additional tax on a distribution, multiply the taxa-
affected investment, must be used to satisfy as much as ble part of the early distribution by 10% and enter the
possible of your IRA distribution requirement. If the affec- result on Schedule 2 (Form 1040), line 8. Enter “No” to
ted investment is the only asset in your IRA, as much of the left of the line to indicate that you don't have to file
the required distribution as possible must come from the Form 5329. However, if you owe this tax and also owe
available portion, if any, of your affected investment. any other additional tax on a distribution, don't enter
Available portion. The available portion of your affec- this 10% additional tax directly on your Form 1040,
ted investment is the amount of payments remaining after 1040-SR, or 1040-NR. You must file Form 5329 to re-
they have been reduced or suspended because of state port your additional taxes.
insurer delinquency proceedings. • If you rolled over part or all of a distribution from a
Make up of shortfall in distribution. If the payments qualified retirement plan, the part rolled over isn't sub-
to you under the contract increase because all or part of ject to the tax on early distributions.
the reduction or suspension is canceled, you must make • You have a qualified disaster distribution.

Chapter 1 Traditional IRAs Page 29

- 30 -

Page 30 of 69                Fileid: … ions/p590b/2022/a/xml/cycle10/source                                                               11:45 - 4-Apr-2023

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

                                      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.                                               2022
                                                                                                                                             Attachment   
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 ling 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 ofce, state, and ZIP code. If you have a foreign address, also complete the spaces 
if You Are Filing This      below. See instructions.
Form by Itself and Not                                                                                                                    If this is an amended 
With Your Tax Return                                                                                                                      return, check here
                            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 ling Form 5329. See instructions.
Part I      Additional Tax on Early Distributions.           Complete this part if you took a taxable distribution (other than a qualied 
            disaster  distribution)  before  you  reached  age  59½  from  a  qualied  retirement  plan  (including  an  IRA)  or  modied 
            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 qualied 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 2022 than is allowable or you had an amount on line 17 of your 2021 Form 5329.
9      Enter your excess contributions from line 16 of your 2021 Form 5329. See instructions. If zero, go to line 15                      9 
10     If  your  traditional  IRA  contributions  for  2022  are  less  than  your  maximum
       allowable contribution, see instructions. Otherwise, enter -0-  .                      . . . . .   10 
11     2022 traditional IRA distributions included in income (see instructions) .                   . .   11 
12     2022 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 2022 (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, 2022 (including 2022 contributions made in 2023). 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 2022 than is allowable or you had an amount on line 25 of your 2021 Form 5329.
18     Enter your excess contributions from line 24 of your 2021 Form 5329. See instructions. If zero, go to line 23                      18 
19     If your Roth IRA contributions for 2022 are less than your maximum allowable
       contribution, see instructions. Otherwise, enter -0- .         .                   . . . . . . .   19 
20     2022 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 2022 (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, 
       2022 (including 2022 contributions made in 2023). Include this amount on Schedule 2 (Form 1040),  line 825 
For Privacy Act and Paperwork Reduction Act Notice, see your tax return instructions.                                     Cat. No. 13329Q    Form 5329 (2022) 

Page 30    Chapter 1        Traditional IRAs

- 31 -

Page 31 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

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, but neither a SEP IRA nor a SIMPLE
death, or
IRA can be designated as a Roth 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.

Chapter 2 Roth IRAs Page 31

- 32 -

Page 32 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source                     11:45 - 4-Apr-2023

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

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.

Page 32    Chapter 2 Roth IRAs

- 33 -

Page 33 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

If you were affected by a qualified disaster, see • The distributions are part of a series of substantially
TIP chapter 3. equal payments.
• You have unreimbursed medical expenses that are
more than 7.5% of your AGI (defined earlier) for the
Additional Tax on Early Distributions year.
• You are paying medical insurance premiums during a
If you receive a distribution that isn't a qualified distribu- period of unemployment.
tion, you may have to pay the 10% additional tax on early
distributions as explained in the following paragraphs. • The distributions aren't more than your qualified
higher education expenses.
Distributions of conversion and certain rollover con-
• The distribution is due to an IRS levy of the IRA or re-
tributions within 5-year period. If, within the 5-year pe-
tirement plan.
riod starting with the first day of your tax year in which you
convert an amount from a traditional IRA or roll over an • The distribution is a qualified reservist distribution.
amount from a qualified retirement plan to a Roth IRA, you Most of these exceptions are discussed earlier in chap-
take a distribution from a Roth IRA, you may have to pay ter 1 under Early Distributions.
the 10% additional tax on early distributions. You must
generally pay the 10% additional tax on any amount attrib- If you were affected by a qualified disaster, see
utable to the part of the amount converted or rolled over TIP chapter 3.
(the conversion or rollover contribution) that you had to in-
clude in income (recapture amount). A separate 5-year
period applies to each conversion and rollover. See Or- Ordering Rules for Distributions
dering Rules for Distributions, later, to determine the re-
capture amount, if any. If you receive a distribution from your Roth IRA that isn't a
The 5-year period used for determining whether the qualified distribution, part of it may be taxable. There is a
10% early distribution tax applies to a distribution from a set order in which contributions (including conversion con-
conversion or rollover contribution is separately deter- tributions and rollover contributions from qualified retire-
mined for each conversion and rollover, and isn't neces- ment plans) and earnings are considered to be distributed
sarily the same as the 5-year period used for determining from your Roth IRA. For these purposes, disregard the
whether a distribution is a qualified distribution. See What withdrawal of excess contributions and the earnings on
Are Qualified Distributions, earlier. them (discussed under What if You Contribute Too Much?
For example, if a calendar-year taxpayer makes a con- in chapter 2 of Pub. 590-A). Order the distributions as fol-
version contribution on February 25, 2022, and makes a lows.
regular contribution for 2021 on the same date, the 5-year 1. Regular contributions.
period for the conversion begins January 1, 2022, while
the 5-year period for the regular contribution begins on 2. Conversion and rollover contributions, on a first-in,
January 1, 2021. first-out basis (generally, total conversions and roll-
Unless one of the exceptions listed later applies, you overs from the earliest year first). See Aggregation
must pay the additional tax on the portion of the distribu- (grouping and adding) rules, later. Take these conver-
tion attributable to the part of the conversion or rollover sion and rollover contributions into account as follows.
contribution that you had to include in income because of a. Taxable portion (the amount required to be inclu-
the conversion or rollover. ded in gross income because of the conversion or
You must pay the 10% additional tax in the year of the rollover) first.
distribution, even if you had included the conversion or
rollover contribution in an earlier year. You must also pay b. Nontaxable portion.
the additional tax on any portion of the distribution attribut- 3. Earnings on contributions.
able to earnings on contributions.
Disregard rollover contributions from other Roth IRAs for
Other early distributions. Unless one of the exceptions this purpose.
listed below applies, you must pay the 10% additional tax
on the taxable part of any distributions that aren't qualified Aggregation (grouping and adding) rules. Deter-
distributions. mine the taxable amounts distributed (withdrawn), distri-
butions, and contributions by grouping and adding them
Exceptions. You may not have to pay the 10% additional together as follows.
tax in the following situations. • Add together all distributions from all your Roth IRAs
• You have reached age 59 / .1 2 during the year.
• You are totally and permanently disabled. • Add together all regular contributions made for the
year (including contributions made after the close of
• You are the beneficiary of a deceased IRA owner.
the year, but before the due date of your return). Add
• You use the distribution to buy, build, or rebuild a first this total to the total undistributed regular contributions
home. made in prior years.

Chapter 2 Roth IRAs Page 33

- 34 -

Page 34 of 69     Fileid: … ions/p590b/2022/a/xml/cycle10/source                                                           11:45 - 4-Apr-2023

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

 • Add together all conversion and rollover contributions                                     Amount to include on Form 5329, line 1.                            Include on 
   made during the year. For purposes of the ordering                                        line 1 of your 2022 Form 5329 the following four amounts 
   rules, in the case of any conversion or rollover in                                       from the Recapture Amount—Allocation Chart that you fil-
   which the conversion or rollover distribution is made in                                  led out.
   2022 and the conversion or rollover contribution is 
                                                                                             • The amount you allocated to line 20 of your 2022 
   made in 2023, treat the conversion or rollover contri-
                                                                                               Form 8606.
   bution as contributed before any other conversion or 
   rollover contributions made in 2023.                                                      • The amount(s) allocated to your 2015 through 2022 
                                                                                               Forms 8606, line 18.
Add  any  recharacterized  contributions  that  end  up  in  a 
Roth IRA to the appropriate contribution group for the year                                  • The amount(s) allocated to your 2020 through 2022 
that the original contribution would have been taken into                                      Forms 1040, 1040-SR or 1040-NR, line 5b; 2019 
account if it had been made directly to the Roth IRA.                                          Form 1040 or 1040-SR, line 4d; 2018 Form 1040, 
 Disregard  any  recharacterized  contribution  that  ends                                     line 4b; your 2016 and 2017 Forms 1040, line 16b; 
up  in  an  IRA  other  than  a  Roth  IRA  for  the  purpose  of                              Forms 1040A, line 12b; or 2015 through 2019 Forms 
grouping  (aggregating)  both  contributions  and  distribu-                                   1040-NR, line 17b.
tions. Also, disregard any amount withdrawn to correct an                                      The amount from your 2022 Form 8606, line 25c.
                                                                                             •
excess contribution (including the earnings withdrawn) for 
this purpose.                                                                                 Also,  include  any  amount  you  allocated  to  line  20  of 
                                                                                             your  2022  Form  8606  on  your  2022  Form  5329,  line  2, 
 Example.     On  October  15,  2018,  Justin  converted  all                                and enter exception number 09.
$80,000 in his traditional IRA to his Roth IRA. His Forms 
8606  from  prior  years  show  that  $20,000  of  the  amount                                Example.      Ishmael,  age  32,  opened  a  Roth  IRA  in 
converted is his basis.                                                                      2000.  He  made  the  following  transactions  into  his  Roth 
 Justin  included  $60,000  ($80,000  −  $20,000)  in  his                                   IRA.
gross income.                                                                                • In 2005, he converted $10,000 from his traditional IRA 
 On February 23, 2022, Justin made a regular contribu-                                         into his Roth IRA. He filled out a 2005 Form 8606 and 
tion  of  $5,000  to  a  Roth  IRA.  On  November  8,  2022,  at                               attached it to his 2005 Form 1040. He entered $0 on 
age  60,  Justin  took  a  $7,000  distribution  from  his  Roth                               line 17 of Form 8606 because he took a deduction for 
IRA.                                                                                           all the contributions to the traditional IRA; therefore, 
 The first $5,000 of the distribution is a return of Justin's                                  he has no basis. He entered $10,000 on line 18 of 
regular contribution and isn't includible in his income.                                       Form 8606. He also entered zero on Form 1040, 
 The next $2,000 of the distribution isn't includible in in-                                   line 15a, and $10,000 on line 15b.
come because it was included previously.
                                                                                             • In 2016, he rolled over the balance of his qualified re-
 Figuring your recapture amount.                 If you had an early                           tirement plan, $20,000, into a Roth IRA when he 
distribution  from  your  Roth  IRAs  in  2022,  you  must  allo-                              changed jobs. He used a 2016 Form 1040 to file his 
cate  the  early  distribution  by  using  the                                     Recapture   taxes. He entered $20,000 on line 16a of Form 1040 
Amount—Allocation Chart located in Appendix C.                                                 because that was the amount reported in box 1 of his 
                                                                                               2016 Form 1099-R. Box 5 of his 2016 Form 1099-R 
                                                                                               reported $0 because he didn't make any after-tax 

Illustrated Recapture Amount—Allocation Chart

Enter the amount from your 2022 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 (2022 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 2022 Form 8606, line 19, STOP. See Ishmael’s 
Example above.
Tax Year Your Form
2022     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
2022     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.

Page 34    Chapter 2    Roth IRAs

- 35 -

Page 35 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

contributions to the qualified retirement plan. He en- Must You Withdraw Assets? (Required Minimum Distribu-
tered $20,000 on line 16b of Form 1040 because that tions) in chapter 1.
is the taxable amount that was rolled over in 2016. If paid as an annuity, the entire interest must be paya-
The total balance in his Roth IRA as of January 1, ble over a period not greater than the designated benefi-
2022, was $105,000 ($50,000 in contributions from 2000 ciary's life expectancy and distributions must begin before
through 2021 + $10,000 from the 2005 conversion + the end of the calendar year following the year of death.
$20,000 from the 2016 rollover + $25,000 from earnings). Distributions from another Roth IRA can't be substituted
He hasn't taken any early distribution from his Roth IRA for these distributions unless the other Roth IRA was in-
before 2022. In 2022, he made a contribution of $5,500 to herited from the same decedent.
his Roth IRA. If the sole beneficiary is the spouse, he or she can ei-
In August 2022, he took a $85,500 early distribution ther delay distributions until the decedent would have
from his Roth IRA to use as a down payment on the pur- reached age 72 or treat the Roth IRA as his or her own.
chase of his first home. See his filled out Illustrated Re- Combining with other Roth IRAs. A beneficiary can
capture Amount Allocation Chart to see how he allocated combine an inherited Roth IRA with another Roth IRA
the amounts from the above transactions. Based on his al- maintained by the beneficiary only if the beneficiary either:
location, he would enter $20,000 on his 2022 Form 5329,
line 1 (see Amount to include on Form 5329, line 1, ear- • Inherited the other Roth IRA from the same decedent,
lier). He should also report $10,000 on his 2022 Form or
5329, line 2, and enter exception 09 because that amount • Was the spouse of the decedent and the sole benefi-
isn't subject to the 10% additional tax on early distribu- ciary of the Roth IRA and elects to treat it as his or her
tions. own IRA.
Distributions that aren't qualified distributions. If a
How Do You Figure the Taxable Part? distribution to a beneficiary isn't a qualified distribution, it
is generally includible in the beneficiary's gross income in
To figure the taxable part of a distribution that isn't a quali-
the same manner as it would have been included in the
fied distribution, complete Form 8606, Part III.
owner's income had it been distributed to the IRA owner
when he or she was alive.
If the owner of a Roth IRA dies before the end of:
Must You Withdraw or Use The 5-year period beginning with the first tax year for
•
which a contribution was made to a Roth IRA set up
Assets?
for the owner's benefit, or
You aren't required to take distributions from your Roth • The 5-year period starting with the year of a conver-
IRA at any age. The minimum distribution rules that apply sion contribution from a traditional IRA or a rollover
to traditional IRAs don't apply to Roth IRAs while the from a qualified retirement plan to a Roth IRA,
owner is alive. However, after the death of a Roth IRA
each type of contribution is divided among multiple benefi-
owner, certain of the minimum distribution rules that apply
ciaries according to the pro-rata share of each. See Or-
to traditional IRAs also apply to Roth IRAs as explained
dering Rules for Distributions, earlier in this chapter under
later under Distributions After Owner's Death.
Are Distributions Taxable.
Minimum distributions. You can't use your Roth IRA
to satisfy minimum distribution requirements for your tradi- Example. When Ms. Hibbard died in 2022, her Roth
tional IRA. Nor can you use distributions from traditional IRA contained regular contributions of $4,000, a conver-
IRAs for required distributions from Roth IRAs. See Distri- sion contribution of $10,000 that was made in 2018, and
butions to beneficiaries, later. earnings of $2,000. No distributions had been made from
her IRA. She had no basis in the conversion contribution
in 2018.
Distributions After Owner's Death When she established this Roth IRA (her first) in 2018,
she named each of her four children as equal beneficia-
If a Roth IRA owner dies, the minimum distribution rules
ries. Each child will receive one-fourth of each type of con-
that apply to traditional IRAs apply to Roth IRAs as though
tribution and one-fourth of the earnings. An immediate dis-
the Roth IRA owner died before his or her required begin-
tribution of $4,000 to each child will be treated as $1,000
ning date. See When Can You Withdraw or Use Assets?
from regular contributions, $2,500 from conversion contri-
in chapter 1.
butions, and $500 from earnings.
Distributions to beneficiaries. Generally, the entire in- In this case, because the distributions are made before
terest in the Roth IRA must be distributed by the end of the end of the applicable 5-year period for a qualified dis-
the 5th or 10th calendar year, as applicable, after the year tribution, each beneficiary includes $500 in income for
of the owner's death unless the interest is payable to an 2022. The 10% additional tax on early distributions
eligible designated beneficiary over the life or life expect- doesn't apply because the distribution was made to the
ancy of the eligible designated beneficiary. See When beneficiaries as a result of the death of the IRA owner.

Chapter 2 Roth IRAs Page 35

- 36 -

Page 36 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

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 50% 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
Result in Penalties or Additional Taxes? in chapter 1. If qualified disaster distributions and repayments. Also re-
this applies to you, substitute “Roth IRA” for “traditional port repayments of qualified distributions for home pur-
IRA” in that discussion. chases 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
eligible retirement plan to an individual whose main home
Special rules apply to tax-favored withdrawals, income in- was in a qualified disaster area during the period descri-
clusion, and repayments for individuals who suffered eco- bed in Qualified disaster recovery distribution, later. This
nomic losses as a result of certain major disasters. See individual must have sustained an economic loss because
Qualified Disaster Recovery Distributions and Qualified of the disaster.
Disaster Distributions, later, for more information.
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-fa-
vored treatment of distributions for individuals impacted Qualified disaster. A qualified disaster means any dis-
by the coronavirus pandemic), generally also apply to aster declared by the President under section 401 of the
these rules. Robert T. Stafford Disaster Relief and Emergency Assis-
If you received a qualified disaster recovery distribution tance Act after December 27, 2020.
or a qualified disaster distribution (both defined later), it is Qualified disaster area. A qualified disaster area
taxable, but isn’t subject to the 10% additional tax on early means any area with respect to which the major disaster
distributions. The taxable amount is figured in the same was declared under the Robert T. Stafford Disaster Relief
manner as other IRA distributions. However, the distribu- and Emergency Assistance Act. This term does not in-
tion is included in income ratably over 3 years unless you clude any area which is a qualified disaster area solely by
elect to report the entire amount in the year of distribution. reason of section 301 of the Taxpayer Certainty and Dis-
For example, if you received a $60,000 qualified disaster aster Tax Relief Act of 2020.
distribution in 2020, you can include $20,000 in your in-
come in 2020, 2021, and 2022. However, you can elect to A qualified disaster area under section 301 of the
include 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,
Disaster and Qualified Disaster Recovery Distributions, 2020, and February 25, 2021. Also, this disaster must
later. have an incident period that began on or after December
28, 2019, and on or before December 27, 2020, and must
Please be advised the distribution limit for quali- have ended no later than January 26, 2021. The definition
! fied disaster recovery distributions is not the same of a qualified disaster loss does not extend to any major
CAUTION as the limit for qualified disaster distributions. See
disaster which has been declared only by reason of
Distribution limit for qualified disaster recovery distribu- COVID-19.
tions and Distribution limit for qualified disaster distribu-
tions, for more information. Incident period. The incident period for any qualified
disaster is the period specified by the Federal Emergency

Page 36 Chapter 3 Disaster-Related Relief

- 37 -

Page 37 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

Management Agency (FEMA) as the period during which
the disaster occurred.
Qualified Disaster
Qualified disaster recovery distribution. A qualified
disaster recovery distribution is any distribution: Distributions

• Made on or after the first day of the incident period of The definition of a qualified disaster distribution is a distri-
a qualified disaster and before the date that is 180 bution made from an eligible retirement plan to an individ-
days after the applicable date with respect to such dis- ual whose main home was in a qualified disaster area (de-
aster; and scribed next) at any time during that disaster's incident
• Made to an individual whose principal place of abode period and who sustained an economic loss because of
at any time during the incident period of such qualified the disaster.
disaster is located in the qualified disaster area; and Qualified disaster area for qualified disaster distri-
• That individual has sustained an economic loss by butions. A qualified disaster area is any area with re-
reason of such qualified disaster. spect to which a major disaster was declared after 2017
and before February 26, 2021, by the President under
Applicable date. The term applicable date means the section 401 of the Robert T. Stafford Disaster Relief and
latest of: Emergency Assistance Act, except the California wildfire
• December 29, 2022; disaster area defined in the Bipartisan Budget Act of
2018, or any area with respect to which a major disaster
• The first date of the incident period for the qualified
has been declared solely due to COVID-19.
disaster; or
Incident period for qualified distributions. The inci-
• The declaration date of the qualified disaster.
dent period for any qualified disaster is the period speci-
Distribution limit for qualified disaster recovery dis- fied by the Federal Emergency Management Agency
tributions. The total of your qualified disaster recovery (FEMA) as the period during which the disaster occurred,
distributions from all plans is limited to $22,000 per disas- but not including any dates before 2018. This includes
ter. If you take distributions from more than one type of those disasters that occurred on or after December 28,
plan, such as a 401(k) plan and an IRA, and the total 2020, and continued no later than January 26, 2021.
amount of your distribution exceeds $22,000, you may al-
Qualified disaster distribution. Qualified disaster distri-
locate the $22,000 limit among the plans by any reasona-
butions for 2018, 2019, and 2020 disasters are those dis-
ble method you choose.
tributions from an eligible retirement plan:
Economic loss. Qualified disaster distributions are per- 1. Made on or after the first day of the incident period of
mitted without regard to your need or the actual amount of a qualified disaster and before June 17, 2020 (before
your economic loss. Examples of an economic loss in- June 25, 2021, for a qualified 2020 disaster);
clude, but aren’t limited to:
2. Made to an individual whose main home at any time
1. Loss, damage to, or destruction of real or personal during the incident period of such qualified disaster
property from fire, flooding, looting, vandalism, theft, was in the qualified disaster area; and
wind, or other cause;
3. That individual sustained an economic loss because
2. Loss related to displacement from your home; or of the disaster.
3. Loss of livelihood due to temporary or permanent lay-
Distribution limit for qualified disaster distributions.
offs.
The total of your qualified disaster distributions from all
Eligible retirement plan. An eligible retirement plan can plans is limited to $100,000 per disaster for certain major
be any of the following. disasters that occurred in 2018, 2019, and 2020. If you
take distributions from more than one type of plan, such
• A qualified pension, profit-sharing, or stock bonus as a 401(k) plan and an IRA, and the total amount of your
plan (including a 401(k) plan). distributions exceeds $100,000 for a single disaster, you
• The federal Thrift Savings Plan. may allocate the $100,000 limit among the plans by any
reasonable method you choose.
• A qualified annuity plan.
• A tax-sheltered annuity contract. Example. In 2020, you received a distribution of
$50,000. In 2021, you receive a distribution of $125,000
• A governmental section 457 deferred compensation for the same disaster. Separately, each distribution meets
plan. the requirements for a qualified disaster distribution. If you
• A traditional, SEP, SIMPLE, or Roth IRA. decide to treat the entire $50,000 received in 2020 as a
qualified disaster distribution, only $50,000 of the 2021
distribution can be treated as a qualified disaster distribu-
tion for the same disaster.

Chapter 3 Disaster-Related Relief Page 37

- 38 -

Page 38 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

1. Qualified disaster distributions (or qualified disaster
recovery distributions) received as a beneficiary
Taxation of Qualified Disaster (other than as a surviving spouse).
and Qualified Disaster 2. Required minimum distributions.
Recovery Distributions 3. Periodic payments (other than from an IRA) that are
for:
Qualified disaster or qualified disaster recovery distribu- a. A period of 10 years or more,
tions are included in income in equal amounts over 3
years. However, if you elect, you can include the entire b. Your life or life expectancy, or
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
equal periodic payments from a qualified retirement plan, and then repay any portion of the distribution during the
the receipt of a qualified disaster distribution (or qualified allowable 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 ex-
merely because of that distribution. However, any distribu- tensions) for your return for the year of distribution, you
tions you received in excess of the $100,000 qualified dis- will 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-
Repayment of Qualified turn, later.

Disaster and Qualified Disaster Example. Maria received a $45,000 qualified disaster
distribution on November 1, 2020. After receiving reim-
Recovery Distributions bursement from her insurance company for a casualty
loss, Maria repays $45,000 of the qualified distribution on
If you choose, you can generally repay any portion of a March 31, 2021. She reported the distribution and the re-
qualified disaster distribution (or qualified disaster recov- payment on Form 8915-E, which she filed with her timely
ery distribution) that is eligible for tax-free rollover treat- filed 2020 tax return. As a result, no portion of the distribu-
ment to an eligible retirement plan. Also, you can repay a tion is included in income on her return.
qualified disaster distribution made on account of a hard-
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 a 3-year period and you repay any portion of
the distribution to an eligible retirement plan before filing
You have 3 years from the day after the date you re- your 2020 tax return, the repayment will reduce the por-
ceived the qualified disaster distribution (or qualified dis- tion of the distribution that is included in income in 2020. If
aster recovery distribution) to make a repayment. The you repay a portion after the due date (including exten-
amount of your repayment can't be more than the amount sions) for filing your 2020 return, the repayment will re-
of the original distribution. Amounts that are repaid are duce the portion of the distribution that is included in in-
treated as trustee-to-trustee transfers and are not inclu- come on your 2021 return, unless you are eligible to
ded in income. Also, for purposes of the one-roll- amend your 2018, 2019, or 2020 return, as applicable. If,
over-per-year limitation for IRAs, a repayment to an IRA is during a year in the 3-year period, you repay more than is
not considered a rollover. otherwise includible in income for that year, the excess
may be carried forward or back to reduce the amount in-
For more information on how to report distributions and cluded in income for the year.
repayments, see the Instructions for Form 8915-C (in the
case of qualified 2018 disasters), the Instructions for Form Example. John received a $90,000 qualified disaster
8915-D (in the case of qualified 2019 disasters), or the In- distribution from his pension plan on November 15, 2019.
structions for Form 8915-F (in the case of qualified distri- He doesn't elect to include the entire distribution in his
butions received in 2020 and later years). 2019 income, but elects to include $30,000 on each of his
2019, 2020, and 2021 returns. On November 10, 2020,
Exceptions. You cannot repay the following types of
John repays $45,000. He makes no other repayments
distributions.

Page 38 Chapter 3 Disaster-Related Relief

- 39 -

Page 39 of 69           Fileid: … ions/p590b/2022/a/xml/cycle10/source                        11:45 - 4-Apr-2023

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

during  the  allowable  3-year  period.  John  may  report  the  trustee-to-trustee  transfer  and  is  not  included  in  income. 
distribution and repayment in either of the following ways.      Also,  for  purposes  of  the  one-rollover-per-year  limitation 
                                                                 for  IRAs,  a  recontribution  to  an  IRA  is  not  considered  a 
• Report $0 in income on his 2020 return, and carry the 
                                                                 rollover.
  $15,000 excess repayment ($45,000 – $30,000) for-
  ward to 2021 and reduce the amount reported in that            A  qualified  distribution  not  recontributed  before  June 
  year to $15,000.                                               18, 2020 (June 26, 2021, for qualified 2020 distributions), 
• Report $0 in income on his 2020 return, report                 may be taxable for 2020 (the year distributed) and subject 
  $30,000 on his 2021 return, and file an amended re-            to  the  additional  10%  tax  (or  the  additional  25%  tax  for 
  turn for 2019 to reduce the amount previously inclu-           certain SIMPLE IRAs) on early distributions.
  ded in income to $15,000 ($30,000 – $15,000).                  See Form 8915-C (for qualified 2018 disaster distribu-
                                                                 tions), Form 8915-D (for qualified 2019 disaster distribu-
Reporting repayments.  See Form 8915-C (for qualified            tions), or Form 8915-F (for qualified 2020 disaster distri-
2018  disaster  distributions),  Form  8915-D  (for  qualified   butions)  if  you  received  a  qualified  distribution  that  you 
2019 disaster distributions), or Form 8915-F (for qualified      recontributed,  in  whole  or  in  part,  before  June  18,  2020 
2020 disaster distributions) if you received a qualified dis-    (June 26, 2021, for qualified 2020 distributions). See Form 
tribution that you repaid, in whole or in part, before June      8915-F for qualified disasters that occur after January 25, 
18, 2020 (June 25, 2021, for qualified 2020 distributions).      2021.
Also, use Form 8915-F for qualified disaster recovery dis-
tributions that you receive as a result of qualified disasters   Recontributing  a  qualified  home  purchase  distri-
occurring after January 25, 2021.                                bution  under  the  SECURE  2.0  Act  of  2020.         The  re-
                                                                 quirements of the distribution are the same as a        qualified 
                                                                 home purchase distribution received for a home purchase 
                                                                 or construction. You must make the recontribution (or re-
Recontribution of Qualified                                      contributions) during the applicable period for the disaster. 
Distributions for the Purchase                                   The applicable period for the disaster is the period begin-
                                                                 ning on the first day of the incident period of such qualified 
or Construction of a Main                                        disaster and ending on the date which is 180 days after 
                                                                 the applicable date for that disaster.
Home

If you received a qualified distribution to purchase or con-
                                                                 Coronavirus-Related 
struct  a  main  home  in  certain  major  disaster  areas,  you 
can recontribute all or any part of that distribution to an eli- Distributions
gible  retirement  plan  during  the  period  beginning  on  the 
first day of the incident period of a qualified disaster and     In tax year 2020, you were able to take a coronavirus-rela-
ending  on  June  17,  2020  (June  25,  2021,  for  qualified   ted  distribution  from  a  retirement  plan  if  that  distribution 
2020 distributions).                                             was made:
Qualified home purchase distribution. To be a quali-             1. Before December 31, 2020; and
fied  distribution  for  the  purpose  of  a  home  purchase  or 
                                                                 2. To a qualified individual.
construction, the distribution must meet all of the following 
requirements.                                                    Generally,  you  were  a  qualified  individual  if  you,  your 
                                                                 spouse, or your dependent was diagnosed with the virus 
1. The distribution is a hardship distribution from a 
                                                                 SARS-Covid-2 or with coronavirus disease 2019 or if you 
  401(k) plan, a hardship distribution from a tax-shel-
                                                                 experienced adverse financial consequences as a result 
  tered annuity plan (403(b) plan), or a qualified 
                                                                 of the coronavirus pandemic.
  first-time homebuyer distribution from an IRA.

2. The distribution was received during the period begin-        Repayment of Qualified 
  ning on the date which is 180 days before the first day 
  of the incident period of the qualified disaster and           Coronavirus-Related Distributions
  ending on the date which is 30 days after the last day 
                                                                 The  1-year  election. If  you  made  a  qualified  coronavi-
  of such incident period.
                                                                 rus-related  distribution  before  December  31,  2020,  you 
3. The distribution was to be used to purchase or con-           could  elect  to  include  all  that  distribution  in  your  income 
  struct a main home in the disaster area and the home           for 2020 and then repay any portion of it during the allowa-
  was not purchased or constructed because of the dis-           ble 3-year period. The amount repaid reduces the amount 
  aster.                                                         included in income for the year of the distribution.

Any amount that is recontributed during the period be-           The 3-year election. If you are reporting the qualified co-
ginning on the first day of the incident period of such quali-   ronavirus-related distribution in income over a 3-year pe-
fied  disaster  and  ending  on  June  17,  2020  (June  25,     riod  and,  during  a  year  in  the  3-year  period,  you  repay 
2021,  for  qualified  2020  distributions),  is  treated  as  a more than the amount that is otherwise includible income 

                                                                      Chapter 3     Disaster-Related Relief    Page 39

- 40 -

Page 40 of 69    Fileid: … ions/p590b/2022/a/xml/cycle10/source                                 11:45 - 4-Apr-2023

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

for that year, the excess may be carried forward or back to       or the date of the declaration, whichever is later, is the pe-
reduce the amount included in income for the year.                riod during which the deadlines are postponed.
If the repayment is made after the due date (including 
extensions) for your return for the year of distribution, you     For  information  about  disaster  relief  available  in  your 
will need to file a revised Form 8915-F with an amended           area,  including  postponements,  go  to IRS  News  Around 
return. See Amending Your Return, later.                          the Nation.

Additional Disaster Relief                                        How To Get Tax Help

Issues                                                            If you have questions about a tax issue; need help prepar-
                                                                  ing your tax return; or want to download free publications, 
                                                                  forms, or instructions, go to IRS.gov to find resources that 
Amending Your Return                                              can help you right away.

If, after filing your original return, you make a repayment,      Preparing and filing your tax return.    After receiving all 
the  repayment  may  reduce  the  amount  of  your  qualified     your wage and earnings statements (Forms W-2, W-2G, 
disaster distributions that were previously included in in-       1099-R,  1099-MISC,  1099-NEC,  etc.);  unemployment 
come.  Depending  on  when  a  repayment  is  made,  you          compensation statements (by mail or in a digital format) or 
may  need  to  file  an  amended  tax  return  to  refigure  your other  government  payment  statements  (Form  1099-G); 
taxable income.                                                   and  interest,  dividend,  and  retirement  statements  from 
If you make a repayment by the due date of your origi-            banks and investment firms (Forms 1099), you have sev-
nal  return  (including  extensions),  include  the  repayment    eral options to choose from to prepare and file your tax re-
on your amended return.                                           turn.  You  can  prepare  the  tax  return  yourself,  see  if  you 
                                                                  qualify for free tax preparation, or hire a tax professional to 
If you make a repayment after the due date of your orig-          prepare your return.
inal return (including extensions), include it on your amen-
ded return only if either of the following applies.               Free options for tax preparation.    Go to IRS.gov to see 
• You elected to include all of your qualified disaster           your options for preparing and filing your return online or 
  distributions in income in the year of the distribution         in your local community, if you qualify, which include the 
  (not over 3 years) on your original return.                     following.
• The amount of the repayment exceeds the portion of              • Free File. This program lets you prepare and file your 
  the qualified disaster distributions that are includible in       federal individual income tax return for free using 
  income for 2021 and you choose to carry the excess                brand-name tax-preparation-and-filing software or 
  back to your 2019 or 2020 tax return.                             Free File fillable forms. However, state tax preparation 
                                                                    may not be available through Free File. Go to IRS.gov/
Example.    You received a qualified disaster distribution          FreeFile to see if you qualify for free online federal tax 
in  the  amount  of  $90,000  on  October  16,  2019.  You          preparation, e-filing, and direct deposit or payment op-
choose to spread the $90,000 over 3 years ($30,000 in in-           tions.
come for 2019, 2020, and 2021). On November 19, 2021,             • VITA. The Volunteer Income Tax Assistance (VITA) 
you make a repayment of $45,000. For 2021, none of the              program offers free tax help to people with 
qualified disaster distribution is includible in income. The        low-to-moderate incomes, persons with disabilities, 
excess repayment of $15,000 can be carried back to 2020             and limited-English-speaking taxpayers who need 
or 2019, as applicable.                                             help preparing their own tax returns. Go to IRS.gov/
File Form 1040-X to amend a return you have already                 VITA, download the free IRS2Go app, or call 
filed. Generally, Form 1040-X must be filed within 3 years          800-906-9887 for information on free tax return prepa-
after the date the original return was filed, or within 2 years     ration.
after the date the tax was paid, whichever is later.              • TCE. The Tax Counseling for the Elderly (TCE) pro-
                                                                    gram offers free tax help for all taxpayers, particularly 
Mandatory 60-Day Postponement                                       those who are 60 years of age and older. TCE volun-
                                                                    teers specialize in answering questions about pen-
Certain taxpayers affected by a federally declared disas-           sions and retirement-related issues unique to seniors. 
ter that is declared after December 20, 2019, may be eligi-         Go to IRS.gov/TCE, download the free IRS2Go app, 
ble for a mandatory 60-day postponement for certain tax             or call 888-227-7669 for information on free tax return 
deadlines  such  as  filing  or  paying  income,  excise,  and      preparation.
employment  taxes;  and  making  contributions  to  a  tradi-
                                                                  • MilTax. Members of the U.S. Armed Forces and 
tional IRA or Roth IRA.
                                                                    qualified veterans may use MilTax, a free tax service 
The  period  beginning  on  the  earliest  incident  date           offered by the Department of Defense through Military 
specified  in  the  disaster  declaration  and  ending  on  the     OneSource. For more information, go to 
date that is 60 days after either the earliest incident date        MilitaryOneSource MilitaryOneSource.mil/MilTax (     ).

Page 40                                                                                         Publication 590-B (2022)

- 41 -

Page 41 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

Also, the IRS offers Free Fillable Forms, which can more information on how to choose a tax preparer, go to
be completed online and then filed electronically re- Tips for Choosing a Tax Preparer on IRS.gov.
gardless of income.
Coronavirus. Go to IRS.gov/Coronavirus for links to in-
Using online tools to help prepare your return. Go to formation on the impact of the coronavirus, as well as tax
IRS.gov/Tools for the following. relief available for individuals and families, small and large
businesses, and tax-exempt organizations.
• The Earned Income Tax Credit Assistant IRS.gov/ (
EITCAssistant) determines if you’re eligible for the Employers can register to use Business Services On-
earned income credit (EIC). line. The Social Security Administration (SSA) offers on-
• The Online EIN Application IRS.gov/EIN ( ) helps you line service at SSA.gov/employer for fast, free, and secure
get an employer identification number (EIN) at no online W-2 filing options to CPAs, accountants, enrolled
cost. agents, and individuals who process Form W-2, Wage
and Tax Statement, and Form W-2c, Corrected Wage and
• The Tax Withholding Estimator IRS.gov/W4app ( )
Tax Statement.
makes it easier for you to estimate the federal income
tax you want your employer to withhold from your pay- IRS social media. Go to IRS.gov/SocialMedia to see the
check. This is tax withholding. See how your withhold- various social media tools the IRS uses to share the latest
ing affects your refund, take-home pay, or tax due. information on tax changes, scam alerts, initiatives, prod-
• The First-Time Homebuyer Credit Account Look-up ucts, and services. At the IRS, privacy and security are
(IRS.gov/HomeBuyer) tool provides information on our highest priority. We use these tools to share public in-
your repayments and account balance. formation with you. Don’t post your social security number
(SSN) or other confidential information on social media
• The Sales Tax Deduction Calculator IRS.gov/ ( sites. Always protect your identity when using any social
SalesTax) figures the amount you can claim if you networking site.
itemize deductions on Schedule A (Form 1040). The following IRS YouTube channels provide short, in-
Getting answers to your tax questions. On formative videos on various tax-related topics in English,
IRS.gov, you can get up-to-date information on Spanish, and ASL.
current events and changes in tax law. Youtube.com/irsvideos.
•
• IRS.gov/Help: A variety of tools to help you get an- Youtube.com/irsvideosmultilingua.
•
swers to some of the most common tax questions.
• Youtube.com/irsvideosASL.
• IRS.gov/ITA: The Interactive Tax Assistant, a tool that
will ask you questions and, based on your input, pro- Watching IRS videos. The IRS Video portal
vide answers on a number of tax law topics. (IRSVideos.gov) contains video and audio presentations
• IRS.gov/Forms: Find forms, instructions, and publica- for individuals, small businesses, and tax professionals.
tions. You will find details on the most recent tax
Online tax information in other languages. You can
changes and interactive links to help you find answers
find information on IRS.gov/MyLanguage if English isn’t
to your questions.
your native language.
• You may also be able to access tax law information in
your electronic filing software. Free Over-the-Phone Interpreter (OPI) Service. The
IRS is committed to serving our multilingual customers by
offering OPI services. The OPI Service is a federally fun-
Need someone to prepare your tax return? There are ded program and is available at Taxpayer Assistance
various types of tax return preparers, including enrolled Centers (TACs), other IRS offices, and every VITA/TCE
agents, certified public accountants (CPAs), accountants, return site. The OPI Service is accessible in more than
and many others who don’t have professional credentials. 350 languages.
If you choose to have someone prepare your tax return,
choose that preparer wisely. A paid tax preparer is: Accessibility Helpline available for taxpayers with
• Primarily responsible for the overall substantive accu- disabilities. Taxpayers who need information about ac-
racy of your return, cessibility services can call 833-690-0598. The Accessi-
bility Helpline can answer questions related to current and
• Required to sign the return, and future accessibility products and services available in al-
• Required to include their preparer tax identification ternative media formats (for example, braille, large print,
number (PTIN). audio, etc.). The Accessibility Helpline does not have ac-
cess to your IRS account. For help with tax law, refunds,
Although the tax preparer always signs the return, or account-related issues, go to IRS.gov/LetUsHelp.
you're ultimately responsible for providing all the informa-
tion required for the preparer to accurately prepare your
return. Anyone paid to prepare tax returns for others
should have a thorough understanding of tax matters. For

Publication 590-B (2022) Page 41

- 42 -

Page 42 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

Note. Form 9000, Alternative Media Preference, or 10 taxpayers use direct deposit to receive their refunds. If
Form 9000(SP) allows you to elect to receive certain types you don’t have a bank account, go to IRS.gov/
of written correspondence in the following formats. DirectDeposit for more information on where to find a
• Standard Print. bank or credit union that can open an account online.

• Large Print. Getting a transcript of your return. The quickest way
• Braille. to get a copy of your tax transcript is to go to IRS.gov/
Transcripts. Click on either “Get Transcript Online” or “Get
• Audio (MP3). Transcript by Mail” to order a free copy of your transcript.
• Plain Text File (TXT). If you prefer, you can order your transcript by calling
800-908-9946.
• Braille Ready File (BRF).
Reporting and resolving your tax-related identity
Disasters. Go to Disaster Assistance and Emergency
theft issues.
Relief for Individuals and Businesses to review the availa-
ble disaster tax relief. • Tax-related identity theft happens when someone
steals your personal information to commit tax fraud.
Getting tax forms and publications. Go to IRS.gov/ Your taxes can be affected if your SSN is used to file a
Forms to view, download, or print all the forms, instruc- fraudulent return or to claim a refund or credit.
tions, and publications you may need. Or, you can go to
IRS.gov/OrderForms to place an order. • The IRS doesn’t initiate contact with taxpayers by
email, text messages (including shortened links), tele-
Getting tax publications and instructions in eBook phone calls, or social media channels to request or
format. You can also download and view popular tax verify personal or financial information. This includes
publications and instructions (including the Instructions for requests for personal identification numbers (PINs),
Form 1040) on mobile devices as eBooks at IRS.gov/ passwords, or similar information for credit cards,
eBooks. banks, or other financial accounts.
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft
Note. IRS eBooks have been tested using Apple's Central webpage, for information on identity theft and
iBooks for iPad. Our eBooks haven’t been tested on other data security protection for taxpayers, tax professio-
dedicated eBook readers, and eBook functionality may nals, and businesses. If your SSN has been lost or
not operate as intended. stolen or you suspect you’re a victim of tax-related
Access your online account (individual taxpayers identity theft, you can learn what steps you should
only). Go to IRS.gov/Account to securely access infor- take.
mation about your federal tax account. • Get an Identity Protection PIN (IP PIN). IP PINs are
• View the amount you owe and a breakdown by tax six-digit numbers assigned to taxpayers to help pre-
year. vent the misuse of their SSNs on fraudulent federal in-
come tax returns. When you have an IP PIN, it pre-
• See payment plan details or apply for a new payment vents someone else from filing a tax return with your
plan. SSN. To learn more, go to IRS.gov/IPPIN.
• Make a payment or view 5 years of payment history
and any pending or scheduled payments. Ways to check on the status of your refund.
• Access your tax records, including key data from your • Go to IRS.gov/Refunds.
most recent tax return, and transcripts. • Download the official IRS2Go app to your mobile de-
• View digital copies of select notices from the IRS. vice to check your refund status.
• Approve or reject authorization requests from tax pro- • Call the automated refund hotline at 800-829-1954.
fessionals.
Note. The IRS can’t issue refunds before mid-Febru-
• View your address on file or manage your communi- ary for returns that claimed the EIC or the additional child
cation preferences. tax credit (ACTC). This applies to the entire refund, not
just the portion associated with these credits.
Tax Pro Account. This tool lets your tax professional
submit an authorization request to access your individual Making a tax payment. Go to IRS.gov/Payments for in-
taxpayer IRS online account. For more information, go to formation on how to make a payment using any of the fol-
IRS.gov/TaxProAccount. lowing options.
Using direct deposit. The fastest way to receive a tax • IRS Direct Pay: Pay your individual tax bill or estima-
refund is to file electronically and choose direct deposit, ted tax payment directly from your checking or sav-
which securely and electronically transfers your refund di- ings account at no cost to you.
rectly into your financial account. Direct deposit also • Debit or Credit Card: Choose an approved payment
avoids the possibility that your check could be lost, stolen, processor to pay online or by phone.
destroyed, or returned undeliverable to the IRS. Eight in

Page 42 Publication 590-B (2022)

- 43 -

Page 43 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

• Electronic Funds Withdrawal: Schedule a payment Contacting your local IRS office. Keep in mind, many
when filing your federal taxes using tax return prepara- questions can be answered on IRS.gov without visiting an
tion software or through a tax professional. IRS TAC. Go to IRS.gov/LetUsHelp for the topics people
ask about most. If you still need help, IRS TACs provide
• Electronic Federal Tax Payment System: Best option
tax help when a tax issue can’t be handled online or by
for businesses. Enrollment is required.
phone. All TACs now provide service by appointment, so
• Check or Money Order: Mail your payment to the ad- you’ll know in advance that you can get the service you
dress listed on the notice or instructions. need without long wait times. Before you visit, go to
• Cash: You may be able to pay your taxes with cash at IRS.gov/TACLocator to find the nearest TAC and to check
a participating retail store. hours, available services, and appointment options. Or,
on the IRS2Go app, under the Stay Connected tab,
• Same-Day Wire: You may be able to do same-day choose the Contact Us option and click on “Local Offices.”
wire from your financial institution. Contact your finan-
cial institution for availability, cost, and time frames.
The Taxpayer Advocate Service (TAS)
Note. The IRS uses the latest encryption technology to Is Here To Help You
ensure that the electronic payments you make online, by
phone, or from a mobile device using the IRS2Go app are What Is TAS?
safe and secure. Paying electronically is quick, easy, and
TAS is an independent organization within the IRS that
faster than mailing in a check or money order.
helps taxpayers and protects taxpayer rights. Their job is
What if I can’t pay now? Go to IRS.gov/Payments for to ensure that every taxpayer is treated fairly and that you
more information about your options. know and understand your rights under the Taxpayer Bill
of Rights.
• Apply for an online payment agreement IRS.gov/ (
OPA) to meet your tax obligation in monthly install-
How Can You Learn About Your Taxpayer
ments if you can’t pay your taxes in full today. Once
you complete the online process, you will receive im- Rights?

mediate notification of whether your agreement has The Taxpayer Bill of Rights describes 10 basic rights that
been approved. all taxpayers have when dealing with the IRS. Go to
• Use the Offer in Compromise Pre-Qualifier to see if TaxpayerAdvocate.IRS.gov to help you understand what
you can settle your tax debt for less than the full these rights mean to you and how they apply. These are
amount you owe. For more information on the Offer in your rights. Know them. Use them.
Compromise program, go to IRS.gov/OIC.
What Can TAS Do for You?
Filing an amended return. Go to IRS.gov/Form1040X
for information and updates. TAS can help you resolve problems that you can’t resolve
with the IRS. And their service is free. If you qualify for
Checking the status of your amended return. Go to their assistance, you will be assigned to one advocate
IRS.gov/WMAR to track the status of Form 1040-X amen- who will work with you throughout the process and will do
ded returns. everything possible to resolve your issue. TAS can help
you if:
Note. It can take up to 3 weeks from the date you filed
your amended return for it to show up in our system, and • Your problem is causing financial difficulty for you,
processing it can take up to 16 weeks. your family, or your business;
Understanding an IRS notice or letter you’ve re- • You face (or your business is facing) an immediate
ceived. Go to IRS.gov/Notices to find additional informa- threat of adverse action; or
tion about responding to an IRS notice or letter. • You’ve tried repeatedly to contact the IRS but no one
has responded, or the IRS hasn’t responded by the
Note. You can use Schedule LEP (Form 1040), Re- date promised.
quest for Change in Language Preference, to state a pref-
erence to receive notices, letters, or other written commu-
How Can You Reach TAS?
nications from the IRS in an alternative language. You
may not immediately receive written communications in TAS has offices in every state, the District of Columbia,
the requested language. The IRS’s commitment to LEP and Puerto Rico. Your local advocate’s number is in your
taxpayers is part of a multi-year timeline that is scheduled local directory and at TaxpayerAdvocate.IRS.gov/
to begin providing translations in 2023. You will continue Contact-Us. You can also call them at 877-777-4778.
to receive communications, including notices and letters
in English until they are translated to your preferred lan-
guage.

Publication 590-B (2022) Page 43

- 44 -

Page 44 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

How Else Does TAS Help Taxpayers? to resolve tax problems with the IRS such as audits, ap-
peals, and tax collection disputes. In addition, LITCs can
TAS works to resolve large-scale problems that affect provide information about taxpayer rights and responsibili-
many taxpayers. If you know of one of these broad issues, ties in different languages for individuals who speak Eng-
report it to them at IRS.gov/SAMS. lish as a second language. Services are offered for free or
a small fee for eligible taxpayers. To find an LITC near
TAS for Tax Professionals you, go to TaxpayerAdvocate.IRS.gov/about-us/Low-
Income-Taxpayer-Clinics-LITC or see IRS Pub. 4134, Low
TAS can provide a variety of information for tax professio- Income Taxpayer Clinic List.
nals, including tax law updates and guidance, TAS pro-
grams, and ways to let TAS know about systemic prob-
lems you’ve seen in your practice.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS. LITCs represent in-
dividuals whose income is below a certain level and need

Page 44 Publication 590-B (2022)

- 45 -

Page 45 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

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
appendices 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

Publication 590-B (2022) Page 45

- 46 -

Page 46 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

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.

Page 46 Publication 590-B (2022)

- 47 -

Page 47 of 69 Fileid: … ions/p590b/2022/a/xml/cycle10/source 11:45 - 4-Apr-2023

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

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

Publication 590-B (2022) Page 47

- 48 -

Page 48 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source     11:45 - 4-Apr-2023

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

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

Page 48                                                           Publication 590-B (2022)

- 49 -

Page 49 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source      11:45 - 4-Apr-2023

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

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

Publication 590-B (2022)                                                  Page 49

- 50 -

Page 50 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source         11:45 - 4-Apr-2023

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

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

Page 50                                                               Publication 590-B (2022)

- 51 -

Page 51 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source             11:45 - 4-Apr-2023

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 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

Publication 590-B (2022)                                                           Page 51

- 52 -

Page 52 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source         11:45 - 4-Apr-2023

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    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

Page 52                                                               Publication 590-B (2022)

- 53 -

Page 53 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source             11:45 - 4-Apr-2023

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 (2022)                                                           Page 53

- 54 -

Page 54 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source         11:45 - 4-Apr-2023

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

Page 54                                                               Publication 590-B (2022)

- 55 -

Page 55 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source             11:45 - 4-Apr-2023

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 (2022)                                                           Page 55

- 56 -

Page 56 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source         11:45 - 4-Apr-2023

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

Page 56                                                               Publication 590-B (2022)

- 57 -

Page 57 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source             11:45 - 4-Apr-2023

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 (2022)                                                           Page 57

- 58 -

Page 58 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source         11:45 - 4-Apr-2023

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

Page 58                                                               Publication 590-B (2022)

- 59 -

Page 59 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source             11:45 - 4-Apr-2023

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 (2022)                                                           Page 59

- 60 -

Page 60 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source         11:45 - 4-Apr-2023

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

Page 60                                                               Publication 590-B (2022)

- 61 -

Page 61 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source             11:45 - 4-Apr-2023

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

Publication 590-B (2022)                                                           Page 61

- 62 -

Page 62 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source          11:45 - 4-Apr-2023

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    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

Page 62                                                                Publication 590-B (2022)

- 63 -

Page 63 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source             11:45 - 4-Apr-2023

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 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

Publication 590-B (2022)                                                          Page 63

- 64 -

Page 64 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source           11:45 - 4-Apr-2023

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    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

Page 64                                                                 Publication 590-B (2022)

- 65 -

Page 65 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source     11:45 - 4-Apr-2023

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

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

Publication 590-B (2022)                                                        Page 65

- 66 -

Page 66 of 69     Fileid: … ions/p590b/2022/a/xml/cycle10/source                             11:45 - 4-Apr-2023

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

Appendix C. Recapture Amount—Allocation Chart
Enter the amount from your 2022 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 (2022 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 2022 Form 8606, line 19, STOP. 
Tax Year Your Form
2022     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.

Page 66                                                                                      Publication 590-B (2022)

- 67 -

Page 67 of 69  Fileid: … ions/p590b/2022/a/xml/cycle10/source                                             11:45 - 4-Apr-2023

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

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** . . . . . . . . . . . .            
2022     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 1 2
of 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 zero or greater 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.

Publication 590-B (2022)                                                                                                                     Page 67

- 68 -

Page 68 of 69          Fileid: … ions/p590b/2022/a/xml/cycle10/source              11:45 - 4-Apr-2023

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

                    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 
10-year rule 11                       accounts    7                      I
10% additional tax    25 28,         From individual retirement          Individual retirement accounts:
5-year rule  11 12,                   annuities   7                       Distributions from  7
                                     Fully or partly taxable 16          Individual retirement annuities:
A                                    Insufficient 28                      Distributions from  7
Account balance     8                Qualified charitable  14            Individual retirement bonds:
Additional taxes  23 28,             Qualified HSA funding   15           Cashing in 22
 (See also Penalties)                Qualified reservist 28              Inherited IRAs 6
  Reporting  29                      Roth IRAs  31 35-                   Insufficient distributions    28
Age 59 1/2 rule  25                   Ordering rules for   33            Interest on IRA 3
Age 72 rule:                          Recapture amount       34          Investment in collectibles:
  Required minimum distributions     Taxable status of  14                Collectibles defined 24
  (RMD)      7
                                                                          Exception  25
Annuity contracts:                  E
  Borrowing on   23                 Early distributions 23 25 28, -      L
  Distribution from insurance       (See also Penalties)
                                                                         Life expectancy 8
  company     14                     Age 59 1/2 rule 25
                                                                          Tables (Appendix B)  48
  Distribution from IRA account 22   Defined   25
  Early distributions 26             Disability exception  26            M
Assistance (See Tax help)            First-time homebuyers, 
                                      exception   27                     Mandatory 60-day 
                                                                          postponement    40
B                                    Higher education expenses, 
Basis:                                exception   27                     Marital status, change in     7
  Inherited IRAs  6                  Medical insurance, exception     26 Medical expenses, 
                                                                          unreimbursed    26
  Roth IRAs  31                      Roth IRAs  33
                                                                         Medical insurance   26
Beginning date, required     7       Unreimbursed medical expenses, 
  Age 72   7                          exception   26                     Minimum distribution (See Required 
                                                                          minimum distribution)
Beneficiaries 9 12-                 Education expenses     27
                                                                         Missing children, photographs of                   3
  Change of  8                      Employer retirement plans:
                                                                         More than one beneficiary                       9
  Death of beneficiary   9           Prohibited transactions  24
                                                                         More than one IRA:
  Early distributions to 26         Estate tax 23
                                                                          Required minimum distribution                   13
  Individual as 11                   Deduction for inherited IRAs     6
  More than one   9 13,             Excess accumulations     28 29,      N
  Not an individual 12               Roth IRAs  36
                                                                         Nondeductible contributions                      28
  Roth IRAs  35                     Exempt transactions    24
  Sole beneficiary spouse more than                                      P
  10 years younger       8          F
                                                                         Penalties 23 29-
                                    Failed financial institutions     14
                                                                          Early distributions 25 28-
C                                   Fiduciaries:
                                                                          Excess accumulations         28 29, 
Change in marital status     7       Prohibited transactions  23
                                                                          Exempt transactions  24
Change of beneficiary    8          First-time homebuyers    27
                                                                          Prohibited transactions      23 24, 
Charitable distributions,           Five-year rule (See 5-year rule)
                                                                          Reporting 29
  qualified  14                      5-year rule  10
                                                                         Pledging account as security                     23
Collectibles 24                     Form 1099-R   22
                                                                         Prohibited transactions       23 24, 
                                     Distribution code 1 used on      29
                                                                          Taxes on 24
D                                    Letter codes used on    22
                                                                         Publications (See Tax help)
Death of beneficiary  9              Number codes used on     22
Deemed IRAs     2                   Form 5329  28 29,                    Q
Disabilities, persons with:          Recapture tax   26
                                                                         Qualified birth or adoption 
  Early distributions to 26         Form 8606  16 17 22, , 
                                                                          distribution  28
Disaster-related relief  36
Distributions                       H                                    Qualified charitable 
                                                                          distributions  14
  After required beginning date 7   Higher education expenses         27 Qualified plan loan offsets                     2
  Age 59 1/2 rule 25                HSA funding distributions, 
  Beneficiaries (See Beneficiaries)  qualified  15                       R
  Delivered outside U.S.   22
                                                                         Recapture tax:
  Figuring nontaxable and taxable 
  amounts     16                                                          Changes in distribution method                  26

Page 68                                                                            Publication 590-B (2022)

- 69 -

Page 69 of 69        Fileid: … ions/p590b/2022/a/xml/cycle10/source                11:45 - 4-Apr-2023

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

Receivership distributions 25         Distributions 31 35-                 Using this publication (Table I-1)             4
Reporting:                            After death of owner   35           Tax advantages of IRAs 3
Additional taxes 29                   Insufficient  36                    Tax help 40
Nontaxable distribution on Form       Ordering rules for    33            Ten-year rule 11
8606     17                           Early distributions 33               10-year rule 11
Taxable amounts    22                 Excess accumulations   36           Traditional IRAs 6 29-
Taxable distributions 23              Figuring taxable part 35             Age 59 1/2 rule 25
Required beginning date  7            Withdrawing or using assets   35     Defined 6
Required minimum distribution    3,                                        Inherited IRAs 6
7 14-                               S                                      Loss of IRA status 24
Distribution period 8               Services received at reduced or no     Withdrawing or using assets                   7
During lifetime  8                    cost 24                             Trusts:
Figuring  8                         Students:                              As beneficiary 14
For beneficiary    11                 Education expenses    27
Table to use     12                 Substantially equal payments    26    U
In year of owner's death 8          Surviving spouse  9 12,               Unreimbursed medical 
Installments allowed  13                                                   expenses   26
More than one IRA   13              T
Sole beneficiary spouse who is      Table I (Single Life Expectancy)   48 W
more than 10 years younger       8  Table II (Joint Life and Last         Withdrawing or using assets
Reservists:                           Survivor Expectancy)     50          Roth IRAs  35
Qualified reservist distribution 28 Table III (Uniform Lifetime)  65       Traditional IRAs 7
Roth IRAs 31 36-                    Tables:                               Withholding 22
Defined  31                           Life expectancy (Appendix B)  48

Publication 590-B (2022)                                                                            Page 69

PDF file checksum: 3392590014

(Plugin #1/9.12/13.0)