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Publication 575
Pension and Annuity Income
For use in Preparing 2004 Returns
Introduction, Useful Items and Important Changes

General Information

Variable Annuities
Section 457 Deferred Compensation Plans
Disability Pensions
Railroad Retirement
Withholding Tax and Estimated Tax

Cost (Investment in the Contract)

Taxation of Periodic Payments

Fully Taxable Payments
Partly Taxable Payments

Taxation of Nonperiodic Payments

Figuring the Taxable Amount
Loans Treated as Distributions
Transfers of Annuity Contracts
Lump-Sum Distributions

Rollovers

Special Additional Taxes

Tax on Early Distributions
Tax on Excess Accumulation

Survivors and Beneficiaries

How to Get Tax Help