Department of the Treasury

Internal Revenue Service

Publication 590-B

Cat. No. 66303U

Distributions 

from Individual

Retirement

Arrangements

(IRAs)

For use in preparing

2023 Returns

Get forms and other information faster and easier at:

• IRS.gov (English) 

• IRS.gov/Spanish (Español) 

• IRS.gov/Chinese (中文) 

• IRS.gov/Korean (한국어) 

• IRS.gov/Russian (Pусский) 

• IRS.gov/Vietnamese (Tiếng Việt) 

Contents

Future Developments ....................... 1

What’s New ............................... 1

Reminders ............................... 2

Introduction .............................. 3

Chapter 1. Traditional IRAs .................. 5

What if You Inherit an IRA? ................. 5

When Can You Withdraw or Use Assets? ....... 6

When Must You Withdraw Assets? (Required 

Minimum Distributions) .................. 6

Are Distributions Taxable? ................. 13

What Acts Result in Penalties or Additional 

Taxes? ............................. 22

Chapter 2. Roth IRAs ..................... 31

What Is a Roth IRA? ..................... 31

Are Distributions Taxable? ................. 31

Must You Withdraw or Use Assets? .......... 35

Chapter 3. Disaster-Related Relief ........... 36

Qualified Disaster Recovery Distributions ...... 36

Taxation of Qualified Disaster and Qualified 

Disaster Recovery Distributions ........... 38

Repayment of Qualified Disaster and 

Qualified Disaster Recovery Distributions .... 38

Recontribution of Qualified Distributions for 

the Purchase or Construction of a Main 

Home ............................. 39

How To Get Tax Help ....................... 40

Appendices ............................. 45

Index .................................. 68

Future Developments

For the latest information about developments related to 

Pub. 590-B, such as legislation enacted after it was 

published, go to IRS.gov/Pub590B.

What’s New

Qualified tuition program rollover to a Roth IRA. Beginning with distributions made after December 31, 2023, 

a beneficiary of a section 529 qualified tuition program is 

permitted to roll over a distribution from the section 529 

account to a Roth IRA for the beneficiary if certain requirements are met.

• The rollover must be paid through a trustee-to-trustee 

transfer.

• The rollover amount cannot be more than the Roth 

IRA annual contributions limit.

Mar 12, 2024
• The rollover must be from a section 529 account that 

has been open for more than 15 years.

The distribution is paid in a direct trustee-to-trustee 

transfer (rollover) to a Roth IRA maintained for the benefit 

of the designated beneficiary. The distribution cannot exceed the aggregate amount contributed to the program 

(and earnings attributed to the contributed amount) before 

the 5-year period ending on the date of the distribution.

A distribution made after December 31, 2023, and before April 15, 2024, that is rolled over to a Roth IRA by 

April 15, 2024, and designated for 2023 would be reported 

as a Roth IRA contribution for 2023.

For more information, see Trustee-to-Trustee Transfer in 

Pub. 590-A.

Distributions to victims of domestic abuse. For tax 

years beginning after December 31, 2023, a distribution to 

a domestic abuse victim is not subject to the 10% additional tax on early distributions if the distribution is made 

from an applicable eligible retirement plan and made to an 

individual during the 1-year period beginning on the date 

on which the individual is a victim of domestic abuse by a 

spouse or domestic partner.

An eligible distribution to a domestic abuse victim must 

not exceed the lesser of $10,000 or 50% of the present 

value of the nonforfeitable accrued benefit of the employee under the plan.

The distribution may be repaid at any time during the 

3-year period beginning on the day after the date on which 

the distribution was received.

Excise tax relief for certain 2023 required minimum 

distributions. The IRS will not assert an excise tax in 

2023 for missed RMDs if certain requirements are met. 

See Notice 2023-54, available at IRS.gov/irb/2023–

31_IRB#NOT-2023-54, for details.

Reminders

Age increased for required beginning date for required minimum distributions. Individuals who reach 

age 72 after December 31, 2022, may delay receiving 

their required minimum distributions until April 1 of the 

year following the year in which they reach age 73.

See Your required beginning date for more information.

Income on corrective distributions of excess contributions. The income on the corrective distribution of excess contributions made on or after, December 29, 2022, 

is no longer subject to the 10% additional tax on early distributions. See Pub. 590-A for more information.

Modification of required distribution rules for designated beneficiaries. There are new required minimum 

distribution rules for certain beneficiaries who are designated beneficiaries when the IRA owner dies in a tax year 

beginning after December 31, 2019. All distributions must 

be made by the end of the 10th year after death, except 

for distributions made to certain eligible designated beneficiaries. See 10-year rule, later, for more information.

Simplified employee pension (SEP) and SIMPLE 

plans. SEP and SIMPLE IRAs aren’t covered in this publication. They are covered in Pub. 560, Retirement Plans 

for Small Business.

Deemed IRAs. A qualified employer plan (retirement 

plan) can maintain a separate account or annuity under 

the plan (a deemed IRA) to receive voluntary employee 

contributions. If the separate account or annuity otherwise 

meets the requirements of an IRA, it will be subject only to 

IRA rules. An employee's account can be treated as a traditional IRA or a Roth IRA.

For this purpose, a “qualified employer plan” includes:

• A qualified pension, profit-sharing, or stock bonus 

plan (section 401(a) plan);

• A qualified employee annuity plan (section 403(a) 

plan);

• A tax-sheltered annuity plan (section 403(b) plan); and

• A deferred compensation plan (section 457 plan) 

maintained by a state, a political subdivision of a state, 

or an agency or instrumentality of a state or political 

subdivision of a state.

Statement of required minimum distribution (RMD). 

If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, 

or offer to calculate it for you. The report or offer must include the date by which the amount must be distributed. 

The report is due January 31 of the year in which the minimum distribution is required. It can be provided with the 

year-end fair market value statement that you normally get 

each year. No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of 

owners who have died.

IRA interest. Although interest earned from your IRA is 

generally not taxed in the year earned, it isn't tax-exempt 

interest. Tax on your traditional IRA is generally deferred 

until you take a distribution. Don't report this interest on 

your return as tax-exempt interest. For more information 

on tax-exempt interest, see the instructions for your tax return.

Net Investment Income Tax (NIIT). For purposes of the 

NIIT, net investment income doesn't include distributions 

from a qualified retirement plan (for example, 401(a), 

403(a), 403(b), or 457(b) plans, and IRAs). However, 

these distributions are taken into account when determining the modified adjusted gross income threshold. Distributions from a nonqualified retirement plan are included in 

net investment income. See Form 8960, Net Investment 

Income Tax—Individuals, Estates, and Trusts, and its instructions for more information.

Photographs of missing children. The IRS is a proud 

partner with the National Center for Missing & Exploited 

Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring 

these children home by looking at the photographs and 

calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

2 Publication 590-B (2023)
Introduction

This publication discusses distributions from individual retirement arrangements (IRAs). An IRA is a personal savings plan that gives you tax advantages for setting aside 

money for retirement. For information about contributions 

to an IRA, see Pub. 590-A.

What are some tax advantages of an IRA? Two tax advantages of an IRA are that:

• Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you 

have and on your circumstances; and

• Generally, amounts in your IRA (including earnings 

and gains) aren't taxed until distributed. In some cases, amounts aren't taxed at all if distributed according 

to the rules.

What's in this publication? This publication discusses 

traditional and Roth IRAs. It explains the rules for:

• Handling an inherited IRA, and

• Receiving distributions (making withdrawals) from an 

IRA.

It also explains the penalties and additional taxes that 

apply when the rules aren't followed. To assist you in complying with the tax rules for IRAs, this publication contains 

worksheets, sample forms, and tables, which can be 

found throughout the publication and in the appendices at 

the back of the publication.

How to use this publication. The rules that you must 

follow depend on which type of IRA you have. Use Table 

I-1 to help you determine which parts of this publication to 

read. Also use Table I-1 if you were referred to this publication from instructions to a form.

Comments and suggestions. We welcome your comments about this publication and suggestions for future 

editions.

You can send us comments through IRS.gov/

FormComments. Or, you can write to the Internal Revenue 

Service, Tax Forms and Publications, 1111 Constitution 

Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will 

consider your comments and suggestions as we revise 

our tax forms, instructions, and publications. Don’t send 

tax questions, tax returns, or payments to the above address.

Getting answers to your tax questions. If you have 

a tax question not answered by this publication or the How 

To Get Tax Help section at the end of this publication, go 

to the IRS Interactive Tax Assistant page at IRS.gov/

Help/ITA where you can find topics by using the search 

feature or viewing the categories listed.

Getting tax forms, instructions, and publications. 

Go to IRS.gov/Forms to download current and prior-year 

forms, instructions, and publications.

Ordering tax forms, instructions, and publications. 

Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order 

prior-year forms and instructions. The IRS will process 

your order for forms and publications as soon as possible. 

Don’t resubmit requests you’ve already sent us. You can 

get forms and publications faster online.

Useful Items

You may want to see:

Publications

Contributions to Individual Retirement 

Accounts (IRAs)

Retirement Plans for Small Business (SEP, 

SIMPLE, and Qualified Plans)

Tax-Sheltered Annuity Plans (403(b) Plans)

Pension and Annuity Income

General Rule for Pensions and Annuities

Disaster Relief

Forms (and Instructions)

ithholding Certificate for Pension or Annuity 

Payments

ithholding Certificate for Nonperiodic 

Payments and Eligible Rollover Distributions

Distributions From Pensions, Annuities, 

Retirement or Profit-Sharing Plans, IRAs, 

Insurance Contracts, etc.

avings Incentive Match Plan for 

Employees of Small Employers (SIMPLE)—Not 

for Use With a Designated Financial Institution

IMPLE Individual Retirement Trust Account

IMPLE Individual Retirement Custodial 

Account

avings Incentive Match Plan for 

Employees of Small Employers (SIMPLE)—for 

Use With a Designated Financial Institution

329 Additional Taxes on Qualified Plans (Including 

IRAs) and Other Tax-Favored Accounts

498 IRA Contribution Information

8606 Nondeductible IRAs

881 Exclusion of Interest From Series EE and I U.S. 

Savings Bonds Issued After 1989

8839 Qualified Adoption Expenses

8880 Credit for Qualified Retirement Savings 

Contributions

8915-C Qualified 2018 Disaster Retirement Plan 

Distributions and Repayments

8915-D Qualified 2019 Disaster Retirement Plan 

Distributions and Repayments

 590-A

 560

 571

 575

 939

 976

 W-4P

 W-4R

 1099-R

 5304-SIMPLE

 5305-S

 5305-SA

 5305-SIMPLE

 5329

 5498

 8606

 8815

 8839

 8880

 8915-C

 8915-D

Publication 590-B (2023) 3
Qualified Disaster Retirement Plan 

Distributions and Repayments

 8915-F See How To Get Tax Help, later, for information about getting these publications and forms.

Table I-1. Using This Publication

IF you need information on... THEN see...

traditional IRAs chapter 1.

Roth IRAs chapter 2, and parts of chapter 1.

disaster-related relief chapter 3.

SEP IRAs, SIMPLE IRAs, and 401(k) plans Pub. 560.

Coverdell education savings accounts (formerly called 

education IRAs)

Pub. 970.

Table I-2. How Are a Traditional IRA and a 

Roth IRA Different?

This table shows the differences between traditional and 

Roth IRAs. Answers in the middle column apply to 

traditional IRAs. Answers in the right column apply to Roth 

IRAs.

Question Answer

Traditional IRA? Roth IRA?

Do I have to start taking distributions 

when I reach a certain age from a .....

Yes. You must begin receiving required 

minimum distributions by April 1 of the 

year following the year you reach age 

72 (or age 73). See When Must You 

Withdraw Assets? (Required Minimum 

Distributions) in chapter 1. 

No. If you are the original owner of a 

Roth IRA, you don't have to take 

distributions regardless of your age. 

See Are Distributions Taxable? in 

chapter 2. However, if you are the 

beneficiary of a Roth IRA, you may 

have to take distributions. See 

Distributions After Owner's Death in 

chapter 2.

How are distributions taxed from a .....

Distributions from a traditional IRA are 

taxed as ordinary income, but if you 

made nondeductible contributions, not 

all of the distribution is taxable. See Are 

Distributions Taxable? in chapter 1.

Distributions from a Roth IRA aren't 

taxed as long as you meet certain 

criteria. See Are Distributions Taxable?

in chapter 2. 

Do I have to file a form just because I 

receive distributions from a ..........

Not unless you have ever made a 

nondeductible contribution to a 

traditional IRA. If you have, file Form 

8606. See Nondeductible Contributions 

in Pub. 590-A.

Yes. File Form 8606 if you received 

distributions from a Roth IRA (other 

than a rollover, qualified charitable 

distribution, one-time distribution to 

fund an HSA, recharacterization, 

certain qualified distributions, or a 

return of certain contributions).

4 Publication 590-B (2023)
1.

Traditional IRAs

Introduction

This chapter discusses distributions from an IRA. In this 

publication, the original IRA (sometimes called an ordinary 

or regular IRA) is referred to as a “traditional IRA.” A traditional IRA is any IRA that isn't a Roth IRA or a SIMPLE 

IRA.

What if You Inherit an IRA?

If you inherit a traditional IRA, you are called a beneficiary. 

A beneficiary can be any person or entity the owner chooses to receive the benefits of the IRA after the owner dies. 

Beneficiaries of a traditional IRA must include in their 

gross income any taxable distributions they receive.

IRAs inherited from decedents who died in 2019 

or earlier are subject to different rules. See 

Retirement Topics - Beneficiary, for more information.

Inherited from spouse. If you inherit a traditional IRA 

from your spouse, you generally have the following three 

choices.

1. Treat it as your own IRA by designating yourself as the 

account owner;

2. Treat it as your own by rolling it over into your IRA, or 

to the extent it is taxable, into a:

a. Qualified employer plan,

b. Qualified employee annuity plan (section 403(a) 

plan),

c. Tax-sheltered annuity plan (section 403(b) plan),

d. Deferred compensation plan of a state or local 

government (section 457 plan), or

3. Treat yourself as the beneficiary rather than treating 

the IRA as your own.

Treating it as your own. You will be considered to 

have chosen to treat the IRA as your own if:

• Contributions (including rollover contributions) are 

made to the inherited IRA, or

• You don't take the required minimum distribution for a 

year as a beneficiary of the IRA.

You will only be considered to have chosen to treat the 

IRA as your own if:

• You are the sole beneficiary of the IRA, and

TIP

• You have an unlimited right to withdraw amounts from 

it.

However, if you receive a distribution from your deceased spouse's IRA, you can roll that distribution over 

into your own IRA within the 60-day time limit, as long as 

the distribution isn't a required distribution, even if you 

aren't the sole beneficiary of your deceased spouse's IRA. 

For more information, see When Must You Withdraw Assets? (Required Minimum Distributions), later.

Inherited from someone other than spouse. If you inherit a traditional IRA from anyone other than your deceased spouse, you can't treat the inherited IRA as your 

own. This means that you can't make any contributions to 

the IRA. It also means you can't roll over any amounts into 

or out of the inherited IRA. However, you can make a 

trustee-to-trustee transfer as long as the IRA into which 

amounts are being moved is set up and maintained in the 

name of the deceased IRA owner for the benefit of you as 

beneficiary.

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.

IRA with basis. If you inherit a traditional IRA from a person who had a basis in the IRA because of nondeductible 

contributions, that basis remains with the IRA. Unless you 

are the decedent's spouse and choose to treat the IRA as 

your own, you can't combine this basis with any basis you 

have in your own traditional IRA(s) or any basis in traditional IRA(s) you inherited from other decedents. If you 

take distributions from both an inherited IRA and your IRA, 

and each has basis, you must complete separate Forms 

8606 to determine the taxable and nontaxable portions of 

those distributions.

Federal estate tax deduction. A beneficiary may be 

able to claim a deduction for estate tax resulting from certain distributions from a traditional IRA. The beneficiary 

can deduct the estate tax paid on any part of a distribution 

that is income with respect to a decedent. They can take 

the deduction for the tax year the income is reported. For 

information on claiming this deduction, see Estate Tax Deduction under Other Tax Information in Pub. 559.

Any taxable part of a distribution that isn't income with 

respect to a decedent is a payment the beneficiary must 

include in income. However, the beneficiary can't take any 

estate tax deduction for this part.

A surviving spouse can roll over the distribution to another traditional IRA and avoid including it in income for 

the year received.

More information. For more information about rollovers, 

required distributions, and inherited IRAs, see:

• Rollovers under Can You Move Retirement Plan Assets? in chapter 1 of Pub. 590-A;

• When Must You Withdraw Assets? (Required Minimum Distributions), later; and

Publication 590-B (2023) Chapter 1 Traditional IRAs 5
• The discussion of IRA Beneficiaries, later, under 

When Must You Withdraw Assets? (Required Minimum Distributions).

When Can You Withdraw or 

Use Assets?

You can withdraw or use your traditional IRA assets at any 

time. However, a 10% additional tax generally applies if 

you withdraw or use IRA assets before you reach age 

591/2. This is explained under Age 59 1/2 Rule under Early 

Distributions, later.

If you were affected by a qualified disaster, see chapter 3.

You can generally make a tax-free withdrawal of contributions if you do it before the due date for filing your tax 

return for the year in which you made them. This means 

that even if you are under age 591/2, the 10% additional 

tax may not apply unless you meet one of the exceptions. 

These distributions are explained in Pub. 590-A.

When Must You Withdraw 

Assets? (Required Minimum 

Distributions)

You can't keep funds in a traditional IRA (including SEP 

and SIMPLE IRAs) indefinitely. Eventually, they must be 

distributed. If there are no distributions, or if the distributions aren't large enough, you may have to pay an excise 

tax on the amount not distributed as required. See Excess 

Accumulations (Insufficient Distributions), later, under 

What Acts Result in Penalties or Additional Taxes. The requirements for distributing IRA funds differ, depending on 

whether you are the IRA owner or the beneficiary of a decedent's IRA.

Required minimum distribution (RMD). The amount 

that must be distributed each year is referred to as the required minimum distribution.

Note. A qualified charitable distribution will count towards your required minimum distribution. See Qualified 

charitable distributions (QCDs) under Are Distributions 

Taxable, later.

Distributions not eligible for rollover. Amounts that 

must be distributed (required minimum distributions) during a particular year aren't normally eligible for rollover 

treatment.

IRA Owners

Required beginning date. If you are the owner of a traditional IRA, you must generally start receiving distributions from your IRA by April 1 of the year following the year 

in which you reach age 72 (or age 73). April 1 of the year 

following the year in which you reach age 72 (or age 73, 

as applicable) is referred to as the “required beginning 

date.”

Note. Individuals who reach age 72 in tax years beginning after December 31, 2022, may delay receiving their 

required minimum distributions until April 1 of the year following the year in which they reach age 73.

See Your required beginning date, next, to determined 

the applicable required beginning date that applies to you.

Your required beginning date. The date you must begin 

receiving RMDs is determined by the date you reach age 

72. See the following to determine your applicable required beginning date.

Age 72 after December 31, 2022. If you reach age 

72 after December 31, 2022, you must begin receiving required minimum distributions by April 1 of the year following the year you reach the age 73.

Age 72 in tax years 2020, 2021, or 2022. If you were 

born after June 30, 1949, you must begin receiving required minimum distributions by April 1 of the year following the year you reach age 72.

Age 70 1⁄2 for tax years 2019 or earlier. If you were 

born before July 1, 1949, you were required to begin receiving required minimum distributions by April 1 of the 

year following the year you reach age 70 1⁄2.

Distributions by the required beginning date. You 

must receive at least a minimum amount for each year 

starting on your required beginning date.

If an IRA owner dies after reaching age 72 (or age 73), 

but before their required beginning date, no minimum distribution is required for that year because death occurred 

before the required beginning date.

Even if you begin receiving distributions before 

you reach age 72 (or age 73, if applicable), you 

must begin calculating and receiving RMDs by 

your required beginning date.

More than minimum received. If, in any year, you receive more than the required minimum distribution for that 

year, you won't receive credit for the additional amount 

when determining the required minimum distributions for 

future years. This doesn't mean that you don't reduce your 

IRA account balance. It means that if you receive more 

than your required minimum distribution in 1 year, you 

can't treat the excess (the amount that is more than the required minimum distribution) as part of your required minimum distribution for any later year. However, any amount 

distributed in the year you become age 72 (or age 73) will 

be credited toward the amount that must be distributed by 

April 1 of the following year.

Distributions after the required beginning date. The 

required minimum distribution for any year after the year 

you reach age 72 (or age 73) must be made by December 

31 of that later year.

CAUTION

!

6 Chapter 1 Traditional IRAs Publication 590-B (2023)
Distributions from individual retirement accounts. If 

you are the owner of a traditional IRA that is an individual 

retirement account, you or your trustee must figure the required minimum distribution for each year. See Figuring 

the Owner's Required Minimum Distribution, later.

Distributions from individual retirement annuities. If 

your traditional IRA is an individual retirement annuity, 

special rules apply to figuring the required minimum distribution. 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 

IRS.gov.

Change in marital status. For purposes of figuring your 

required minimum distribution, your marital status is determined as of January 1 of each year. If your spouse is a 

beneficiary of your IRA on January 1, they will remain a 

beneficiary for the entire year even if you get divorced or 

your spouse dies during the year. For purposes of determining your distribution period, a change in beneficiary is 

effective in the year following the year of death or divorce.

Change of beneficiary. If your spouse is the sole beneficiary of your IRA, and they die before you, your spouse 

won't fail to be your sole beneficiary for the year they died 

solely because someone other than your spouse is named 

a beneficiary for the rest of that year. However, if you get 

divorced during the year and change the beneficiary designation on the IRA during that same year, your former 

spouse won't be treated as the sole beneficiary for that 

year.

Figuring the Owner's Required Minimum 

Distribution

Figure your required minimum distribution for each year by 

dividing the IRA account balance (defined next) as of the 

close of business on December 31 of the preceding year 

by the applicable distribution period or life expectancy. Tables showing distribution periods and life expectancies are 

found in Appendix B and are discussed later.

IRA account balance. The IRA account balance is the 

amount in the IRA at the end of the year preceding the 

year for which the required minimum distribution is being 

figured.

Contributions. Contributions increase the account 

balance in the year they are made. If a contribution for last 

year isn't made until after December 31 of last year, it increases the account balance for this year, but not for last 

year. Disregard contributions made after December 31 of 

last year in determining your required minimum distribution for this year.

Outstanding rollovers. The IRA account balance is 

adjusted by outstanding rollovers that aren't in any account at the end of the preceding year.

For a rollover from a qualified plan or another IRA that 

wasn't in any account at the end of the preceding year, increase the account balance of the receiving IRA by the 

rollover amount valued as of the date of receipt.

No recharacterizations of conversions made in 

2018 or later. A conversion of a traditional IRA to a Roth 

IRA, and a rollover from any other eligible retirement plan 

to a Roth IRA, made in tax years beginning after December 31, 2017, cannot be recharacterized as having been 

made to a traditional IRA.

Distributions. Distributions reduce the account balance in the year they are made. A distribution for last year 

made after December 31 of last year reduces the account 

balance for this year, but not for last year. Disregard distributions made after December 31 of last year in determining your required minimum distribution for this year.

Distribution period. This is the number by which you divide your account balance as of December 31 of last year 

in order to calculate your required minimum distribution. 

The period to use for 2024 is listed next to your age as of 

your birthday in 2024 in Table III in Appendix B.

Distributions during your lifetime. Required minimum 

distributions during your lifetime are based on a distribution period that is generally determined using Table III 

(Uniform Lifetime) in Appendix B. However, if the sole beneficiary of your IRA is your spouse who is more than 10 

years younger than you, see Sole beneficiary spouse who 

is more than 10 years younger below.

To figure the required minimum distribution for 2024, divide your account balance at the end of 2023 by the distribution period from the table. This is the distribution period 

listed next to your age (as of your birthday in 2024) in Table III in Appendix B, unless the sole beneficiary of your 

IRA is your spouse who is more than 10 years younger 

than you.

Example. You own a traditional IRA. Your account balance at the end of 2023 was $100,000. You are married 

and your spouse, who is the sole beneficiary of your IRA, 

is 6 years younger than you. You turn 75 years old in 2024. 

You use Table III. Your distribution period is 24.6. Your required minimum distribution for 2024 would be $4,065 

($100,000 ÷ 24.6).

Life expectancy. If you must use Table I, your life expectancy for 2024 is listed in the table next to your age as of 

your birthday in 2024. If you use Table II, your life expectancy for 2024 is listed where the row or column containing 

your age as of your birthday in 2024 intersects with the 

row or column containing your spouse's age as of their 

birthday in 2024. Both Table I and Table II are in Appendix 

B.

Sole beneficiary spouse who is more than 10 

years younger. If the sole beneficiary of your IRA is your 

spouse and your spouse is more than 10 years younger 

than you, use the life expectancy from Table II (Joint Life 

and Last Survivor Expectancy) in Appendix B.

The life expectancy to use is the joint life and last survivor expectancy listed where the row or column containing 

your age as of your birthday in 2024 intersects with the 

row or column containing your spouse's age as of their 

birthday in 2024.

Publication 590-B (2023) Chapter 1 Traditional IRAs 7
You figure your required minimum distribution for 2024 

by dividing your account balance at the end of 2023 by the 

life expectancy from Table II (Joint Life and Last Survivor 

Expectancy) in Appendix B.

Example. You own a traditional IRA. Your account balance at the end of 2023 was $100,000. You are married 

and your spouse, who is the sole beneficiary of your IRA, 

is 11 years younger than you. You turn 75 in 2024 and 

your spouse turns 64. You use Table II. Your joint life and 

last survivor expectancy is 25.3. Your required minimum 

distribution for 2024 would be $3,953 ($100,000 ÷ 25.3).

Distributions in the year of the owner's death. The required minimum distribution for the year of the owner's 

death depends on whether the owner died before the required beginning date, defined earlier.

If the owner died before the required beginning date, 

there is no required minimum distribution in the year of the 

owner's death. For years after the year of the owner's 

death, see Owner Died Before Required Beginning Date, 

later, under IRA Beneficiaries.

If the owner died on or after the required beginning 

date, the IRA beneficiaries are responsible for figuring and 

distributing the owner's required minimum distribution in 

the year of death. The owner's required minimum distribution for the year of death is generally based on Table III 

(Uniform Lifetime) in Appendix B. However, if the sole beneficiary of the IRA is the owner's spouse who is more than 

10 years younger than the owner, use the life expectancy 

from Table II (Joint Life and Last Survivor Expectancy).

Note. You figure the required minimum distribution for 

the year in which an IRA owner dies as if the owner lived 

for the entire year.

IRA Beneficiaries

The rules for determining required minimum distributions 

for beneficiaries depend on whether:

• The beneficiary is the surviving spouse.

• The beneficiary is an eligible designated beneficiary 

(defined later) other than the surviving spouse.

• The beneficiary is an individual (other than an eligible 

designated beneficiary).

• The beneficiary isn't an individual (for example, the 

beneficiary is the owner's estate). (But see Trust as 

beneficiary, later, for a discussion about treating trust 

beneficiaries as designated beneficiaries.)

• The IRA owner died before the required beginning 

date, or died on or after the required beginning date.

The following paragraphs explain the rules for required 

minimum distributions and beneficiaries.

If distributions to the beneficiary from an inherited 

traditional IRA are less than the required minimum 

distribution for the year, discussed in this chapter 

under When Must You Withdraw Assets? (Required Minimum Distributions), you may have to pay an excise tax for 

that year on the amount not distributed as required. For 

CAUTION

!

details, see Excess Accumulations (Insufficient Distributions) under What Acts Result in Penalties or Additional 

Taxes, later in this chapter.

Surviving spouse. If you are the surviving spouse who 

is the sole beneficiary of your deceased spouse's IRA, you 

may elect to be treated as the owner and not as the beneficiary. If you elect to be treated as the owner, you determine the required minimum distribution (if any) as if you 

were the owner beginning with the year you elect or are 

deemed to be the owner. For details, see Inherited from 

spouse under What if You Inherit an IRA, earlier in this 

chapter.

Note. If you become the owner in the year your deceased spouse died, don't determine the required minimum distribution for that year using your life expectancy; 

rather, you must take the deceased owner's required minimum distribution for that year (to the extent it wasn't already distributed to the owner before their death).

You can never make a rollover contribution of a required minimum distribution. Any rollover contribution of a required minimum distribution is subject to the 6% tax on excess contributions. See chapter 1 

of Pub. 590-A for more information on the tax on excess 

contributions.

For any year after the owner’s death, where a surviving spouse is the sole designated beneficiary 

of the account and they fail to take a required minimum distribution (if one is required) by December 31 under the rules discussed below for beneficiaries, they will 

be deemed the owner of the IRA. For details, see Inherited 

from spouse under What if You Inherit an IRA, earlier in 

this chapter.

Date the designated beneficiary is determined. Generally, the designated beneficiary is determined on September 30 of the calendar year following the calendar year 

of the IRA owner's death. In order to be a designated beneficiary, an individual must be a beneficiary as of the date 

of death. Any person who was a beneficiary on the date of 

the owner's death, but isn't a beneficiary on September 30 

of the calendar year following the calendar year of the 

owner's death (because, for example, they disclaimed entitlement or received their entire benefit), won't be taken 

into account in determining the designated beneficiary. An 

individual may be designated as a beneficiary either by 

the terms of the plan or, if the plan permits, by affirmative 

election by the employee specifying the beneficiary.

Note. If an individual who is a beneficiary as of the 

owner's date of death dies before September 30 of the 

year following the year of the owner's death without disclaiming entitlement to benefits, that individual, rather than 

their successor beneficiary, continues to be treated as a 

beneficiary for determining the distribution period.

For the exception to this rule, see Death of surviving 

spouse prior to date distributions begin, later.

CAUTION

!

TIP

8 Chapter 1 Traditional IRAs Publication 590-B (2023)
More than one beneficiary. If an IRA has more than one 

beneficiary or a trust is named as beneficiary, see Miscellaneous Rules for Required Minimum Distributions, later.

Eligible designated beneficiaries. An IRA beneficiary 

is an eligible designated beneficiary if the beneficiary is 

the owner's surviving spouse, the owner's minor child, a 

disabled individual, a chronically ill individual, or any other 

individual who is not more than 10 years younger than the 

IRA owner.

Death of a beneficiary. In general, the beneficiaries of a 

deceased beneficiary must continue to take the required 

minimum distributions after the deceased beneficiary's 

death. However, the beneficiaries of a deceased beneficiary don't calculate required minimum distributions using 

their own life expectancies. Instead, the deceased beneficiary's remaining interest must be distributed within 10 

years after the beneficiary's death, or in some cases 

within 10 years after the owner's death. See 10-year rule, 

later.

Owner Died on or After Required Beginning 

Date

If the owner died on or after their required beginning date 

(defined earlier) and you are an eligible designated beneficiary, base your required minimum distributions for years 

after the year of the owner’s death on the longer of:

• Your single life expectancy shown in Table I in Appendix B; or

• The owner's life expectancy.

If there is no designated beneficiary, use the owner's 

life expectancy. See Table I (Single Life Expectancy), for 

more information.

Surviving spouse is sole designated beneficiary. If 

the owner died on or after their required beginning date 

and their spouse is the sole designated beneficiary, the 

distribution period is based on the longer of the spouse's 

life expectancy or the distribution method used at the owner's date of death. However, see Special rules for surviving spouse and Owner Died Before Required Beginning 

Date, for more information.

If you continue to be treated as a beneficiary of the 

owner and the owner died before the owner's required beginning date, and you were not more than 10 years 

younger than your spouse, you may use the life expectancy you find in Table III (Uniform Lifetime Table) to determine your RMD.

Designated beneficiary who is not an eligible designated beneficiary. Distributions to a designated beneficiary who is not an eligible designated beneficiary must 

be completed within 10 years of the death of the owner. 

See 10-year rule, later.

Owner Died Before Required Beginning 

Date

If the owner died before their required beginning date (defined earlier) and you are an eligible designated beneficiary (such as and including a surviving spouse who is a 

sole survivor), you must generally base your required minimum distributions for years after the year of the owner's 

death using your single life expectancy shown in Table I. 

However, if you are the surviving spouse, you may have to 

use Table III if you are in one of the following categories.

• You are not the sole designated beneficiary.

• You are the sole designated beneficiary but are not 

more than 10 years younger than the IRA owner.

For each subsequent calendar year, the applicable distribution period is reduced by one for each calendar year 

that has elapsed after the calendar year following the employee's death.

However, there are situations where a beneficiary may 

be required to take the entire account balance by the end 

of the 10th year following the year of the owner's death. 

See 10-year rule, later.

If the owner’s beneficiary isn’t an individual (for example, if the beneficiary is the owner’s estate), the 5-year 

rule, discussed later, applies.

Special rules for surviving spouse. If the owner died 

before his or her required beginning date and the surviving spouse is the sole designated beneficiary, that spouse 

can elect to be treated as the IRA owner.

Year of first required distribution. If the owner died 

before the year in which they reached age 72 (age 73 or 

age 701/2 if the owner was born before July 1, 1949), and 

the surviving spouse elects to be treated as the IRA 

owner, distributions to the spouse don't need to begin until 

the year in which the owner would have reached age 72 

(age 73 or age 701⁄2, if applicable).

Death of surviving spouse prior to date distributions begin. If the surviving spouse dies before December 31 of the year they must begin receiving required minimum distributions, the surviving spouse will be treated as 

if they were the owner of the IRA.

This rule doesn't apply to the surviving spouse of a surviving spouse.

Example 1. Your spouse died in 2020, at age 65. You 

are the sole designated beneficiary of your spouse’s traditional IRA. You don't need to take any required minimum 

distribution until December 31 of 2028, the year your 

spouse would have reached age 73. If you die prior to that 

date, you will be treated as the owner of the IRA for purposes of determining the required distributions to your beneficiaries. For example, if you die in 2023, your beneficiaries 

won't have any required minimum distribution for 2023 

Publication 590-B (2023) Chapter 1 Traditional IRAs 9
(because you, treated as the owner, died prior to your required beginning date). They must start taking distributions under the general rules for an owner who died prior 

to the required beginning date.

Example 2. The facts are the same as in Example 1, 

except your sole beneficiary upon your death in 2023 is 

your surviving spouse. Your surviving spouse can't wait 

until the year you would have turned age 73 to take distributions using their life expectancy. Also, if your surviving 

spouse dies prior to the date they are required to take a 

distribution, they aren’t treated as the owner of the account. Just like any other individual beneficiary of an 

owner who dies before the required beginning date, your 

surviving spouse must start taking distributions in 2024 

based on their life expectancy (or elect to fully distribute 

the account under the 10-year rule by the end of 2033).

5-year rule. The 5-year rule requires the IRA beneficiaries who are not taking life expectancy payments to 

withdraw the entire balance of the IRA by December 31 of 

the year containing the fifth anniversary of the owner’s 

death. For example, if the owner died in 2023, the beneficiary would have to fully distribute the IRA by December 

31, 2028.

The 5-year rule applies to beneficiaries who are not 

designated beneficiaries if the owner died before their required beginning date (such as an estate or trust (but see 

Trust as beneficiary, later)). Before 2020, it also applied to 

designated beneficiaries who are not taking life expectancy payments. If the owner died after 2019 and the beneficiary is an individual who is a designated beneficiary, see 

the 10-year rule, for more information.

10-year rule. The 10-year rule requires the IRA beneficiaries who are not taking life expectancy payments to 

withdraw the entire balance of the IRA by December 31 of 

the year containing the 10th anniversary of the owner’s 

death. For example, if the owner died in 2023, the beneficiary would have to fully distribute the IRA by December 

31, 2033.

The 10-year rule applies if (1) the beneficiary is an eligible designated beneficiary who elects the 10-year rule, if 

the owner died before reaching their required beginning 

date; or (2) the beneficiary is a designated beneficiary 

who is not an eligible designated beneficiary, regardless 

of whether the owner died before reaching their required 

beginning date.

For a beneficiary receiving life expectancy payments 

who is either an eligible designated beneficiary or a minor 

child, the 10-year rule also applies to the remaining 

amounts in the IRA upon the death of the eligible designated beneficiary or upon the minor child beneficiary reaching the age of majority, but in either of those cases, the 

10-year period ends on December 31 of the year containing the 10th anniversary of the eligible designated beneficiary's death or the child's attainment of majority.

Payment under the 10-year rule. If the IRA owner 

dies before the required beginning date and the 10-year 

rule applies, no distribution is required for any year before 

the 10th year.

Individual designated beneficiaries. The terms of 

most IRAs require individual designated beneficiaries, 

who are eligible designated beneficiaries, to take required 

minimum distributions using the life expectancy rules (explained later) unless such beneficiaries elect to take distributions using the 10-year rule.

The deadline for making this election is the earlier of 

December 31 of the year the beneficiary must take the 

first required distribution, using their life expectancy or December 31 of the 10th anniversary for the 10-year rule.

If the individual designated beneficiary is not an eligible 

designated beneficiary, the beneficiary is required to fully 

distribute the IRA by the 10th anniversary of the owner's 

death under the 10-year rule.

Review the IRA plan documents or consult with 

the IRA custodian or trustee for specifics on the 5-

or 10-year rule provisions, where applicable, of 

any particular IRA.

If the 5-year rule applies, the amount remaining in 

the IRA, if any, after December 31 of the year containing the fifth anniversary of the owner's death is 

subject to the excise tax detailed in Excess Accumulations 

(Insufficient Distributions), later.

If the 10-year rule applies, the amount remaining 

in the IRA, if any, after December 31 of the year 

containing the 10th anniversary of the owner's 

death is subject to the excise tax detailed in Excess Accumulations (Insufficient Distributions), later.

Figuring the Beneficiary's RMD

How you figure the required minimum distribution depends on whether the beneficiary is an individual or some 

other entity, such as a trust or estate.

Beneficiary an individual. If the beneficiary is an individual, figure the required minimum distribution for 2024 

as follows.

Life expectancy payments. Divide the account balance at the end of 2023 by the appropriate life expectancy 

from Table I (Single Life Expectancy) in Appendix B. Determine the appropriate life expectancy as follows.

Spouse as sole designated beneficiary. Several 

special rules affect figuring your RMD if you, as a spouse, 

are the sole designated beneficiary of the IRA owner.

If you are a surviving spouse of the IRA owner and the 

sole designated beneficiary on that IRA, you can elect to 

treat the inherited IRA as your own. See Special rules for 

surviving spouse, earlier, for more information.

If you continue to be treated as a beneficiary of the 

owner and the owner died before the owner's required beginning date, and you were not more than 10 years 

younger than your spouse, you may use the life expectancy you find in Table III (Uniform Lifetime Table) to determine your RMD.

Whether the IRA owner has begun receiving RMDs 

also affects how you figure your RMDs. See Owner Died 

TIP

CAUTION

!

CAUTION

!

10 Chapter 1 Traditional IRAs Publication 590-B (2023)
on or After Required Beginning Date and Owner Died Before Required Beginning Date, earlier.

See Which Table Do You Use To Determine Your Required Minimum Distribution for information on which table 

to use for figuring your RMD.

You can't make a rollover contribution of your required minimum distributions. Such contribution is 

subject to the 6% tax on excess contributions. 

See chapter 1 of Pub. 590-A for more information on the 

tax on excess contributions.

Other designated beneficiary. Several special rules affect figuring your RMD if you are a nonspouse designated 

beneficiary of the IRA owner.

As with the spousal beneficiary discussed earlier, 

whether the IRA owner has begun receiving RMDs also 

affect how you figure your RMDs. See Owner Died on or 

After Required Beginning Date and Owner Died Before 

Required Beginning Date, earlier.

See Which Table Do You Use To Determine Your Required Minimum Distribution, later, for information on 

which table to use for figuring your RMD. For more information, also see Individual designated beneficiaries, earlier.

Beneficiary not an individual. See the 5-year rule if 

the owner died before the owner's required beginning date 

and the beneficiary is not an individual (such as an estate 

or trust (but see Trust as beneficiary, later).

Which Table Do You Use To Determine 

Your Required Minimum Distribution?

There are three different life expectancy tables. The tables 

are found in Appendix B of this publication. You use only 

one of them to determine your required minimum distribution for each traditional IRA. Determine which one to use 

as follows.

Reminder. In using the tables for lifetime distributions, 

marital status is determined as of January 1 each year. Divorce or death after January 1 is generally disregarded 

until the next year.

The change in beneficiary will take effect in the year after the distribution calendar year following the year that includes the spouse's death or divorce.

Table I (Single Life Expectancy). Use Table I for years 

after the year of the owner’s death if you are the owner’s 

eligible designated beneficiary or their designated spousal 

beneficiary. However, see Surviving spouse is sole designated beneficiary under Owner Died on or After Required 

Beginning Date, for more information.

If you are the owner’s eligible designated beneficiary, 

find your life expectancy in the year following the owner’s 

death. Use your age as of your birthday in the year distributions must begin. This is usually the calendar year immediately following the calendar year of the owner's 

death. After the first distribution year, reduce your life expectancy by one for each subsequent year.

CAUTION

!

If you are the owner’s spousal beneficiary, find your life 

expectancy based on your birthday for each distribution 

calendar year after the owner’s death. If you are the designated spousal beneficiary, you can wait until the year the 

IRA owner would have reached age 73.

If there is no designated beneficiary, use the life expectancy based on the owner’s age as of the owner’s birthday 

in the calendar year of their death. The life expectancy in 

the years after the owner’s death is reduced by one for 

each calendar year that has elapsed after the calendar 

year of the owner’s death.

Example. You are an eligible designated beneficiary 

figuring your first required minimum distribution. Distributions must begin in 2024. You become age 57 in 2024. 

You use Table I. Your distribution period for 2024 is 29.8.

Owner's life expectancy. You use the owner’s life expectancy to calculate required minimum distributions 

when the owner dies on or after the required beginning 

date and there is no designated beneficiary as of September 30 of the year following the year of the owner’s death.

In this case, use the owner’s life expectancy for his or 

her age as of the owner’s birthday in the year of death and 

reduce it by 1 for each subsequent year. If the beneficiary 

is older than the deceased IRA owner use the owner’s life 

expectancy in the year of death (reduced by 1 for each 

subsequent year).

Table II (Joint Life and Last Survivor Expectancy). 

Use Table II if you are the IRA owner and your spouse is 

both your sole designated beneficiary and more than 10 

years younger than you.

For your first distribution by the required beginning 

date, use your age and the age of your designated beneficiary as of your birthdays in the year you become age 73. 

Your combined life expectancy is at the intersection of 

your ages.

If you are figuring your required minimum distribution 

for 2024, use your ages as of your birthdays in 2024. For 

each subsequent year, use your and your spouse's ages 

as of your birthdays in the subsequent year.

Note. Use this table in the year of the owner's death if 

the owner died after the required beginning date and this 

is the table that would have been used had they not died.

Table III (Uniform Lifetime). Use Table III if you are the 

IRA owner and your spouse isn’t the sole designated beneficiary or if your spouse is the sole designated beneficiary of your IRA and not more than 10 years younger than 

you.

Use your age as of your birthday in the year you become age 73 to meet your first distribution by your required beginning date.

If you are figuring your required minimum distribution 

for 2024, use your age as of your birthday in 2024. For 

each subsequent year, use your age as of your birthday in 

the subsequent year.

Publication 590-B (2023) Chapter 1 Traditional IRAs 11
Note. Use this table in the year of the owner's death if 

the owner died after the required beginning date and this 

is the table that would have been used had they not died.

No table. Don't use any of the tables if the owner died 

before their required beginning date and either the 5-year 

rule or the 10-year rule (discussed earlier) applies.

Miscellaneous Rules for Required 

Minimum Distributions

Revised life expectancy tables for 2022. New life expectancy tables apply to distribution calendar years beginning on or after January 1, 2022.

Redetermination of initial life expectancies using 

new tables. If an IRA owner died before January 1, 2022, 

the distribution period that applies for a calendar year following the calendar year of the owner’s death is equal to a 

single life expectancy calculated as of the calendar year of 

the owner’s death, reduced by 1 for each subsequent 

year, and is reset using the new table.

In order to do this, find your life expectancy based on 

your age in the year following the owner’s death on Table I 

and reduce that number by 1 for each year since the year 

of the owner’s death.

The requirement to reset the initial life expectancy also 

applies to an owner’s surviving spouse who dies before 

January 1, 2022.

Example. Your father died in 2019 at the age of 80 and 

you were the designated beneficiary. You started taking 

required minimum distributions from the inherited IRA in 

2020 when you were age 55, using a life expectancy of 

29.6 and reducing that number by 1 each year so that in 

2024 (4 years later) the required minimum distribution 

would be determined by dividing the account balance by 

25.6 (29.6 – 4). However, under the new life expectancy 

tables, the life expectancy for a 55-year-old is 31.6; therefore, you calculate your required minimum distribution for 

2024 by dividing the account balance by 27.6 (31.6 – 4).

Installments allowed. The yearly required minimum distribution can be taken in a series of installments (monthly, 

quarterly, etc.) as long as the total distributions for the year 

are at least as much as the minimum required amount.

More than one IRA. If you are the owner of more than 

one traditional IRA, you must determine a separate required minimum distribution for each IRA. However, you 

can total these minimum amounts and take the total from 

any one or more of the IRAs. The same rule applies if you 

are a designated beneficiary of more than one IRA that 

was owned by a single decedent.

More than minimum received. If, in any year, you receive more than the required minimum amount for that 

year, you won't receive credit for the additional amount 

when determining the minimum required amounts for future years. This doesn't mean that you don't reduce your 

IRA account balance. It means that if you receive more 

than your required minimum distribution in 1 year, you 

can't treat the excess (the amount that is more than the required minimum distribution) as part of your required minimum distribution for any later year. However, any amount 

distributed in your age 72 (or age 73) year will be credited 

toward the amount that must be distributed by April 1 of 

the following year.

Example. Justin became 72 on December 15, 2023. 

Justin's IRA account balance on December 31, 2022, was 

$38,400. He figured his required minimum distribution for 

2023 was $1,500 ($38,400 ÷ 25.6 (the distribution period 

for age 72 per the life expectancy table that applied for the 

year prior to 2024)). By December 31, 2023, he had actually received distributions totaling $3,600, $2,100 more 

than was required. Justin can’t use that $2,100 to reduce 

the amount he is required to withdraw for 2024. Justin's 

reduced IRA account balance on December 31, 2023, 

was $34,800. Justin figured his required minimum distribution for 2024 is $1,313 ($34,800 ÷ 26.5 (the distribution 

period for age 73 per Table III)). During 2024, he must receive distributions of at least that amount.

Multiple individual beneficiaries. If, as of September 

30 of the year following the year in which the owner dies, 

there is more than one beneficiary, the beneficiary with the 

shortest life expectancy will be the designated beneficiary 

if both of the following apply.

• All of the beneficiaries are individuals.

• The account or benefit hasn't been divided into separate accounts or shares for each beneficiary.

Separate accounts. A single IRA can be split into 

separate accounts or shares for each beneficiary. These 

separate accounts or shares can be established at any 

time, either before or after the owner's required beginning 

date. Generally, these separate accounts or shares are 

combined for purposes of determining the required minimum distribution. However, these separate accounts or 

shares won't be combined for required minimum distribution purposes after the death of the IRA owner if the separate accounts or shares are established by the end of the 

year following the year of the IRA owner's death.

The separate account rules can't be used by beneficiaries of a trust unless the trust is an applicable multi-beneficiary trust.

Trust as beneficiary. A trust can't be a designated beneficiary even if it is a named beneficiary. However, the beneficiaries of a trust will be treated as having been designated beneficiaries for purposes of determining required 

minimum distributions after the owner’s death (or, after the 

death of the owner’s surviving spouse described in Death 

of surviving spouse prior to date distributions begin, earlier) if all of the following are true.

1. The trust is a valid trust under state law, or would be 

but for the fact that there is no corpus.

2. The trust is irrevocable or became, by its terms, irrevocable upon the owner's death.

12 Chapter 1 Traditional IRAs Publication 590-B (2023)
3. The beneficiaries of the trust who are beneficiaries 

with respect to the trust's interest in the owner's 

benefit are identifiable from the trust instrument.

4. The trustee of the trust provides the IRA custodian or 

trustee with the documentation required by that custodian or trustee. The trustee of the trust should contact 

the IRA custodian or trustee for details on the documentation required for a specific plan.

The deadline for the trustee to provide the beneficiary 

documentation to the IRA custodian or trustee is October 

31 of the year following the year of the owner's death.

Trust beneficiary is another trust. If the beneficiary 

of the trust (which is the beneficiary of the IRA) is another 

trust and both trusts meet the above requirements, the 

beneficiaries of the other trust will be treated as having 

been designated as beneficiaries for purposes of determining the distribution period.

Note. The separate account rules, discussed earlier, 

can't be used by beneficiaries of a trust unless the trust is 

an applicable multi-beneficiary trust.

Applicable multi-beneficiary trusts. An applicable 

multi-beneficiary trust is a trust (1) which has more than 

one beneficiary; (2) all of the beneficiaries of which are 

treated as designated beneficiaries for purposes of determining the distribution period pursuant to section 401(a)

(9); and (3) at least one of the beneficiaries of which is an 

eligible designated beneficiary who is either disabled or 

chronically ill. There are two types of applicable multi-beneficiary trusts:

• a trust that is to be divided immediately upon the 

death of the employee into separate trusts for each 

beneficiary, in which case the separate account rules 

apply to each portion of the trust; and

• a trust that provides that no beneficiary (other than an 

eligible designated beneficiary who is disabled or 

chronically ill) has any right to the employee’s interest 

in the plan until the death of all of those disabled or 

chronically ill eligible designated beneficiaries with respect to the trust, in which case the separate account 

rules do not apply, but the rule permitting payments 

over the life expectancy of a beneficiary applies to the 

distribution of the employee’s interest regardless of 

whether there are other beneficiaries who are not eligible designated beneficiaries.

You may want to contact a tax advisor to comply 

with this complicated area of the tax law.

Annuity distributions from an insurance company. 

Special rules apply if you receive distributions from your 

traditional IRA as an annuity purchased from an insurance 

company. See Regulations sections 1.401(a)(9)-6 and 

54.4974-2. These regulations can be found in many libraries, and IRS offices, and online at IRS.gov.

TIP

Are Distributions Taxable?

In general, distributions from a traditional IRA are taxable 

in the year you receive them.

Failed financial institutions. Distributions from a traditional IRA are taxable in the year you receive them even if 

they are made without your consent by a state agency as 

receiver of an insolvent savings institution. This means 

you must include such distributions in your gross income 

unless you roll them over.

Exceptions. Exceptions to distributions from traditional 

IRAs being taxable in the year you receive them are:

• Rollovers (see chapter 1 of Pub. 590-A);

• Qualified charitable distributions, discussed later;

• Tax-free withdrawals of contributions (see chapter 1 of 

Pub. 590-A); and

• The return of nondeductible contributions, discussed 

later under Distributions Fully or Partly Taxable.

Although a conversion of a traditional IRA is considered a rollover for Roth IRA purposes, it isn't an 

exception to the rule that distributions from a traditional IRA are taxable in the year you receive them. Conversion distributions are includible in your gross income 

subject to this rule and the special rules for conversions 

explained in chapter 1 of Pub. 590-A.

Qualified charitable distributions (QCDs). A QCD is 

generally a nontaxable distribution made directly by the 

trustee of your IRA (other than a SEP or SIMPLE IRA) to 

an organization eligible to receive tax-deductible contributions. You must be at least age 701/2 when the distribution 

was made. Also, you must have the same type of acknowledgment of your contribution that you would need to claim 

a deduction for a charitable contribution. See Substantiation Requirements in Pub. 526.

The maximum annual exclusion for QCDs is $100,000. 

Any QCD in excess of the $100,000 exclusion limit is included in income as any other distribution. If you file a joint 

return, your spouse can also have a QCD and exclude up 

to $100,000. The amount of the QCD is limited to the 

amount of the distribution that would otherwise be included in income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of 

otherwise taxable income.

You can't claim a charitable contribution deduction for any QCD not included in your income.

Qualified charitable distribution one-time election. 

Beginning in tax years beginning after December 29, 

2022, you can elect to make a one-time distribution of up 

to $50,000 from an individual retirement account to charities through a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity but only 

if each is funded only by qualified charitable distributions.

CAUTION

!

CAUTION

!

Publication 590-B (2023) Chapter 1 Traditional IRAs 13
In the case of the charitable gift annuity, the annuity 

must begin making fixed payments of 5% or greater not 

later than 1 year from the date of funding.

Also, for tax years beginning after 2023, this $50,000 

one-time election amount and the $100,000 annual IRA 

charitable distribution limit will be adjusted for inflation. For 

more information, see Qualified charitable distributions 

(QCDs).

A QCD will count towards your required minimum 

distribution, discussed earlier.

Example. On December 23, 2023, Amy, age 75, directed the trustee of her IRA to make a distribution of $25,000 

directly to a qualified 501(c)(3) organization (a charitable 

organization eligible to receive tax-deductible contributions). The total value of Amy's IRA is $30,000 and consists of $20,000 of deductible contributions and earnings 

and $10,000 of nondeductible contributions (basis). Because Amy is at least age 701/2 and the distribution is 

made directly by the trustee to a qualified organization, the 

part of the distribution that would otherwise be includible 

in Amy's income ($20,000) is a QCD.

In this case, Amy has made a QCD of $20,000 (her deductible contributions and earnings). Because Amy made 

a distribution of nondeductible contributions from her IRA, 

she must file Form 8606 with her return. Amy reports the 

total distribution ($25,000) on line 4a of Form 1040-SR. 

She completes Form 8606 to determine the amount to enter on line 4b of Form 1040-SR and the remaining basis in 

her IRA. Amy enters -0- on line 4b. This is Amy's only IRA 

and she took no other distributions in 2023. She also enters “QCD” next to line 4b to indicate a qualified charitable 

distribution.

After the distribution, her basis in her IRA is $5,000. If 

Amy itemizes deductions and files Schedule A (Form 

1040) with Form 1040-SR, the $5,000 portion of the distribution attributable to the nondeductible contributions can 

be deducted as a charitable contribution, subject to adjusted gross income (AGI) limits. She can't take the charitable contribution deduction for the $20,000 portion of the 

distribution that wasn't included in her income.

Offset of QCDs by amounts contributed after age 

701/2. Beginning in tax years after December 31, 2019, 

the amount of QCDs that you can exclude from income is 

TIP

reduced by the excess of the aggregate amount of IRA 

contributions you deducted for the taxable year and any 

prior year that you were age 701/2 or older over the amount 

of such IRA contributions that were used to reduce the excludable amount of QCDs in all earlier years. See the 

Qualified Charitable Deduction Adjustment Worksheet in 

Appendix D.

Example. Jim became age 701/2 in 2021 and deducted $5,000 for contributions he made in 2022 and 2023 

but makes no contribution for 2024. Jim makes no qualified charitable distributions for 2022 and makes qualified 

charitable distributions of $6,000 for 2023 and $6,500 for 

2024.

He determines he has no excludable qualified charitable distribution for 2023 as figured on his 2023 QCD 

Worksheet. His 2023 qualified charitable distribution is reduced by the aggregate amount of $10,000 of the contributions he deducted in 2022 and 2023, which reduces his 

excludable qualified charitable distribution to a negative 

amount of $4,000.

Jim decides to make a qualified charitable distribution 

of $6,500 for 2024. Jim completes his 2024 QCD worksheet by entering the amount of the remainder of the aggregate amount of the contributions he deducted in 2022 

and 2023 ($4,000) on line 1. This amount is figured on his 

2023 QCD worksheet and is entered on line 1 of his 2024 

QCD worksheet. Jim figures his excludable qualified charitable distribution of $2,500 on his 2024 QCD worksheet 

($6,500 – $4,000 = $2,500).

One-time qualified Health Savings Account (HSA) 

funding distribution. You may be able to make a qualified HSA funding distribution from your traditional IRA or 

Roth IRA to your HSA. You can't make this distribution 

from an ongoing SEP IRA or SIMPLE IRA. For this purpose, a SEP IRA or SIMPLE IRA is ongoing if an employer 

contribution is made for the plan year ending with or within 

your tax year in which the distribution would be made. The 

distribution must be less than or equal to your maximum 

annual HSA contribution.

This distribution must be made directly by the trustee of 

the IRA to the trustee of the HSA. The distribution isn't included in your income, isn't deductible, and reduces the 

amount that can be contributed to your HSA. You must 

make the distribution by the end of the year; the special 

Jim’s Illustrated 2023 QCD Adjustment Worksheet Keep for Your Records

1.

Enter the total amounts of contributions deducted in prior years that you were age 701/2 or older that did not reduce 

the excludable amount of qualified charitable contributions in prior years. 1. -0-

2.

Enter the total amounts contributed and deducted during the current year if you were age 701/2 (or older) at the end of 

the year. If this is your first QCD worksheet, also include contributions you deducted in prior years during which you 

were age 701/2 (or older) at the end of the year. 2. 10,000

3. Add the amounts on lines 1 and 2. 3. 10,000

4. Enter the total amounts of qualified charitable distributions made during the current year, not to exceed $100,000. 4. 6,000

5. Subtract line 3 from line 4. This is the amount of your excludable qualified charitable distribution for the current year.* 5. ($4,000)

*If zero or less, you have no excludable qualified charitable distribution. If greater than zero, enter -0- on line 1 of your subsequent QCD worksheet. If less than zero, 

enter the amount as a positive amount on line 1 of your subsequent QCD worksheet.

14 Chapter 1 Traditional IRAs Publication 590-B (2023)
rule allowing contributions to your HSA for the previous 

year if made by your tax return filing deadline doesn't apply. The qualified HSA funding distribution is reported on 

Form 8889 for the year in which the distribution is made.

One-time transfer. Generally, only one qualified HSA 

funding distribution is allowed during your lifetime. If you 

own two or more IRAs, and want to use amounts in multiple IRAs to make a qualified HSA funding distribution, you 

must first make an IRA-to-IRA transfer of the amounts to 

be distributed into a single IRA, and then make the 

one-time qualified HSA funding distribution from that IRA.

Testing period rules apply. If at any time during the 

testing period you cease to meet all requirements to be an 

eligible individual, the amount of the qualified HSA funding 

distribution is included in your gross income. The qualified 

HSA funding distribution is included in gross income in the 

tax year you first fail to be an eligible individual. This 

amount is subject to the 10% additional tax (unless the 

failure is due to disability or death).

More information. See Pub. 969 for additional information about this distribution.

Ordinary income. Distributions from traditional IRAs that 

you include in income are taxed as ordinary income.

No special treatment. In figuring your tax, you can't use 

the 10-year tax option or capital gain treatment that applies to lump-sum distributions from qualified retirement 

plans.

If you were affected by a qualified disaster, see 

chapter 3.

Distributions Fully or Partly Taxable

Distributions from your traditional IRA may be fully or 

partly taxable, depending on whether your IRA includes 

any nondeductible contributions.

Fully taxable. If only deductible contributions were made 

to your traditional IRA (or IRAs, if you have more than 

one), you have no basis in your IRA. Because you have no 

basis in your IRA, any distributions are fully taxable when 

TIP

received. See Reporting and Withholding Requirements 

for Taxable Amounts, later.

Partly taxable. If you made nondeductible contributions 

or rolled over any after-tax amounts to any of your traditional IRAs, you have a cost basis (investment in the contract) equal to the amount of those contributions. These 

nondeductible contributions aren't taxed when they are 

distributed to you. They are a return of your investment in 

your IRA.

Only the part of the distribution that represents nondeductible contributions and rolled over after-tax amounts 

(your cost basis) is tax free. If nondeductible contributions 

have been made or after-tax amounts have been rolled 

over to your IRA, distributions consist partly of nondeductible contributions (basis) and partly of deductible contributions, earnings, and gains (if there are any). Until all of 

your basis has been distributed, each distribution is partly 

nontaxable and partly taxable.

Form 8606. You must complete Form 8606, and attach it 

to your return, if you receive a distribution from a traditional IRA and have ever made nondeductible contributions or rolled over after-tax amounts to any of your traditional IRAs. Using the form, you will figure the nontaxable 

distributions for 2023, and your total IRA basis for 2023 

and earlier years. See the illustrated Forms 8606 in this 

chapter.

Note. If you are required to file Form 8606, but you 

aren't required to file an income tax return, you must still 

file Form 8606. Complete Form 8606, sign it, and send it 

to the IRS at the time and place you would otherwise file 

an income tax return.

Figuring the Nontaxable and Taxable 

Amounts

If your traditional IRA includes nondeductible contributions 

and you received a distribution from it in 2023, you must 

use Form 8606 to figure how much of your 2023 IRA distribution is tax free.

Note. When figuring the nontaxable and taxable 

amounts of distributions made prior to death in the year 

the IRA account owner dies, the value of all traditional 

Jim’s Illustrated 2024 QCD Adjustment Worksheet Keep for Your Records

1.

Enter the total amounts of contributions deducted in prior years that you were age 701/2 or older that did not reduce 

the excludable amount of qualified charitable contributions in prior years. 1. 4,000

2.

Enter the total amounts contributed and deducted during the current year if you were age 701/2 (or older) at the end of 

the year. If this is your first QCD worksheet, also include contributions you deducted in prior years during which you 

were age 701/2 (or older) at the end of the year. 2. -0-

3. Add the amounts on lines 1 and 2. 3. 4,000

4. Enter the total amounts of qualified charitable distributions made during the current year, not to exceed $100,000. 4. 6,500

5. Subtract line 3 from line 4. This is the amount of your excludable qualified charitable distribution for the current year.* 5. $2,500

*If zero or less, you have no excludable qualified charitable distribution. If greater than zero, enter -0- on line 1 of your subsequent QCD worksheet. If less than zero, 

enter the amount as a positive amount on line 1 of your subsequent QCD worksheet.

Publication 590-B (2023) Chapter 1 Traditional IRAs 15
(including SEP) and SIMPLE IRAs should be figured as of 

the date of death instead of December 31.

Contribution and distribution in the same year. If you 

received a distribution in 2023 from a traditional IRA and 

you also made contributions to a traditional IRA for 2023 

that may not be fully deductible because of the income 

limits, you can use Worksheet 1-1 to figure how much of 

your 2023 IRA distribution is tax free and how much is taxable. Then, you can figure the amount of nondeductible 

contributions to report on Form 8606. Follow the instructions under Reporting your nontaxable distribution on 

Form 8606 next to figure your remaining basis after the 

distribution.

Reporting your nontaxable distribution on Form 

8606. To report your nontaxable distribution and to figure 

the remaining basis in your traditional IRA after distributions, you must complete Worksheet 1-1 before completing Form 8606. Then, follow these steps to complete Form 

8606.

1. Use Worksheet 1-2 in chapter 1 of Pub. 590-A, or the 

IRA Deduction Worksheet in the Form 1040 or 

1040-NR instructions to figure your deductible contributions to traditional IRAs to report on Schedule 1 

(Form 1040), line 20.

2. After you complete Worksheet 1-2 in chapter 1 of Pub. 

590-A or the IRA Deduction Worksheet in the form instructions, enter your nondeductible contributions to 

traditional IRAs on line 1 of Form 8606.

3. Complete lines 2 through 5 of Form 8606.

4. If line 5 of Form 8606 is less than line 8 of Worksheet 

1-1, complete lines 6 through 15c of Form 8606 and 

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.

6. Enter the amount from line 8 of Worksheet 1-1 on 

lines 13 and 17 of Form 8606.

7. Complete line 14 of Form 8606.

8. Enter the amount from line 9 of Worksheet 1-1 (or, if 

you entered an amount on line 11, the amount from 

that line) on line 15a of Form 8606.

Example. Rose Green has made the following contributions to her traditional IRAs.

Year Deductible Nondeductible

2016 2,000 -0-

2017 2,000 -0-

2018 2,000 -0-

2019 1,000 -0-

2020 1,000 -0-

2021 1,000 -0-

2022 700 300

Totals $9,700 $300

Rose needs to complete Worksheet 1-1 to determine if 

her IRA deduction for 2023 will be reduced or eliminated. 

In 2023, she makes a $2,000 contribution that may be 

partly nondeductible. She also receives a distribution of 

$5,000 for conversion to a Roth IRA. She completed the 

conversion before December 31, 2023, and didn’t recharacterize any contributions. At the end of 2023, the fair 

market values of her accounts, including earnings, total 

$20,000. She didn't receive any tax-free distributions in 

earlier years. The amount she includes in income for 2023 

is figured on Worksheet 1-1.

The illustrated Form 8606 for Rose shows the information required when you need to use Worksheet 1-1 to figure your nontaxable distribution. Assume that the $500 

entered on Form 8606, line 1, is the amount Rose figured 

using instructions 1 and 2 given earlier under Reporting 

your nontaxable distribution on Form 8606.

16 Chapter 1 Traditional IRAs Publication 590-B (2023)
Figuring the Taxable Part of Your IRA Distribution

Use only if you made contributions to a traditional IRA for 2023 that may not be fully deductible and have to figure the 

taxable part of your 2023 distributions to determine your modified AGI. See Limit if Covered by Employer Plan in 

chapter 1 of Pub. 590-A.

Form 8606 and the related instructions will be needed when using this worksheet.

Note. When used in this worksheet, the term “outstanding rollover” refers to an amount distributed from a traditional 

IRA as part of a rollover that, as of December 31, 2023, hadn't yet been reinvested in another traditional IRA, but was still 

eligible to be rolled over tax free.

1. Enter the basis in your traditional IRAs as of December 31, 2022 ..................... 1.

2. Enter the total of all contributions made to your traditional IRAs during 2023 and all 

contributions made during 2024 that were for 2023, whether or not deductible. Don't 

include rollover contributions properly rolled over into IRAs. Also, don't include certain 

returned contributions described in the instructions for line 7 of Form 8606 ............ 2.

3. Add lines 1 and 2 ................................................................ 3.

4. Enter the value of all your traditional IRAs as of December 31, 2023 (include any 

outstanding rollovers from traditional IRAs to other traditional IRAs). Subtract any 

repayments of qualified disaster distributions ....................................... 4.

5. Enter the total distributions from traditional IRAs (including amounts converted to Roth 

IRAs that will be shown on line 16 of Form 8606) received in 2023. Also, include 

repayments of qualified disaster distributions, qualified charitable distributions (QCDs), 

and a one-time distribution to fund a health savings account (HSA). (Don’t include 

outstanding rollovers included on line 4 or any rollovers between traditional IRAs 

completed by December 31, 2023. Also, don’t include certain returned contributions 

described in the instructions for line 7 of Form 8606.) ................................ 5.

6. Add lines 4 and 5 ................................................................ 6.

7. Divide line 3 by line 6. Enter the result as a decimal (rounded to at least three places). 

If the result is 1.000 or more, enter 1.000 ........................................... 7.

8. Nontaxable portion of the distribution.

Multiply line 5 by line 7. Enter the result here and on lines 13 and 17 of Form 

8606 ............................................................................ 8.

9. Taxable portion of the distribution (before adjustment for conversions).

Subtract line 8 from line 5. Enter the result here, and if there are no amounts converted 

to Roth IRAs, stop here and enter the result on line 15a of Form 8606 ................ 9.

10. Enter the amount included on line 9 that is allocable to amounts converted to Roth IRAs 

by December 31, 2023. (See Note at the end of this worksheet.) Enter here and on 

line 18 of Form 8606 .............................................................. 10.

11. Taxable portion of the distribution (after adjustments for conversions). 

Subtract line 10 from line 9. Enter the result here and on line 15a of Form 8606 ........ 11.

Note. If the amount on line 5 of this worksheet includes an amount converted to a Roth IRA by December 31, 2023, you must 

determine the percentage of the distribution allocable to the conversion. To figure the percentage, divide the amount converted 

(from line 16 of Form 8606) by the total distributions shown on line 5. To figure the amounts to include on line 10 of this worksheet 

and on line 18 of Form 8606, multiply line 9 of the worksheet by the percentage you figured.

Worksheet 1-1.

Publication 590-B (2023) Chapter 1 Traditional IRAs 17
Worksheet 1-1. Figuring the Taxable Part of Your IRA Distribution—Illustrated

Use only if you made contributions to a traditional IRA for 2023 that may not be fully deductible and have to figure the 

taxable part of your 2023 distributions to determine your modified AGI. See Limit if Covered by Employer Plan in 

chapter 1 of Pub. 590-A.

Form 8606 and the related instructions will be needed when using this worksheet.

Note. When used in this worksheet, the term “outstanding rollover” refers to an amount distributed from a traditional 

IRA as part of a rollover that, as of December 31, 2023, hadn't yet been reinvested in another traditional IRA, but was still 

eligible to be rolled over tax free.

1. Enter the basis in your traditional IRAs as of December 31, 2022 ........................ 1. 300

2. Enter the total of all contributions made to your traditional IRAs during 2023 and all 

contributions made during 2024 that were for 2023, whether or not deductible. Don't 

include rollover contributions properly rolled over into IRAs. Also, don't include certain 

returned contributions described in the instructions for line 7 of Form 8606 ............... 2. 2,000

3. Add lines 1 and 2 ................................................................... 3. 2,300

4. Enter the value of all your traditional IRAs as of December 31, 2023 (include any 

outstanding rollovers from traditional IRAs to other traditional IRAs). Subtract any 

repayments of qualified disaster distributions .......................................... 4. 20,000

5. Enter the total distributions from traditional IRAs (including amounts converted to Roth IRAs 

that will be shown on line 16 of Form 8606) received in 2023. Also, include repayments of 

qualified disaster distributions, qualified charitable distributions (QCDs), and a one-time 

distribution to fund a health savings account (HSA). (Don’t include outstanding rollovers 

included on line 4 or any rollovers between traditional IRAs completed by December 31, 

2023. Also, don’t include certain returned contributions described in the instructions for 

line 7 of Form 8606.) ................................................................ 5. 5,000

6. Add lines 4 and 5 ................................................................... 6. 25,000

7. Divide line 3 by line 6. Enter the result as a decimal (rounded to at least three places).

If the result is 1.000 or more, enter 1.000 .............................................. 7. 0.092

8. Nontaxable portion of the distribution.

Multiply line 5 by line 7. Enter the result here and on lines 13 and 17 of Form 8606 ........ 8. 460

9. Taxable portion of the distribution (before adjustment for conversions).

Subtract line 8 from line 5. Enter the result here, and if there are no amounts converted to 

Roth IRAs, stop here and enter the result on line 15a of Form 8606 ..................... 9. 4,540

10. Enter the amount included on line 9 that is allocable to amounts converted to Roth IRAs by 

December 31, 2023. (See Note at the end of this worksheet.) Enter here and on line 18 of 

Form 8606 .......................................................................... 10. 4,540

11. Taxable portion of the distribution (after adjustments for conversions). 

Subtract line 10 from line 9. Enter the result here and on line 15a of Form 8606 ........... 11. -0-

Note. If the amount on line 5 of this worksheet includes an amount converted to a Roth IRA by December 31, 2023, you must 

determine the percentage of the distribution allocable to the conversion. To figure the percentage, divide the amount converted 

(from line 16 of Form 8606) by the total distributions shown on line 5. To figure the amounts to include on line 10 of this worksheet 

and on line 18 of Form 8606, multiply line 9 of the worksheet by the percentage you figured.

18 Chapter 1 Traditional IRAs Publication 590-B (2023)
Form 8606

Department of the Treasury 

Internal Revenue Service

Nondeductible IRAs

Attach to 2023 Form 1040, 1040-SR, or 1040-NR. 

Go to www.irs.gov/Form8606 for instructions and the latest information.

OMB No. 1545-0074

2023

Attachment 

Sequence No. 48

Name. If married, file a separate form for each spouse required to file 2023 Form 8606. See instructions. Your social security number 

Fill in Your Address 

Only if You Are 

Filing This Form by 

Itself and Not With 

Your Tax Return

Home address (number and street, or P.O. box if mail is not delivered to your home) Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below (see instructions). 

Foreign country name Foreign province/state/county Foreign postal code

Part I Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, Traditional SEP, 

and Traditional SIMPLE IRAs

Complete this part only if one or more of the following apply.

• You made nondeductible contributions to a traditional IRA for 2023. 

• You took distributions from a traditional, traditional SEP, or traditional SIMPLE IRA in 2023 and you made nondeductible 

contributions to a traditional IRA in 2023 or an earlier year. For this purpose, a distribution does not include a rollover 

(other than certain qualified disaster distribution repayments from 2023 Form(s) 8915-F), qualified charitable distribution, 

one-time distribution to fund an HSA, conversion, recharacterization, or return of certain contributions. 

• You converted part, but not all, of your traditional, traditional SEP, and traditional SIMPLE IRAs to Roth, Roth SEP, or 

Roth SIMPLE IRAs in 2023 and you made nondeductible contributions to a traditional IRA in 2023 or an earlier year.

1 Enter your nondeductible contributions to traditional IRAs for 2023, including those made for 2023 

from January 1, 2024, through April 15, 2024. See instructions . . . . . . . . . . . . . 1

2 Enter your total basis in traditional IRAs. See instructions . . . . . . . . . . . . . . . 2

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

In 2023, did you take a distribution from 

traditional, traditional SEP, or traditional 

SIMPLE IRAs, or make a Roth, Roth SEP, 

or Roth SIMPLE IRA conversion?

No Enter the amount from line 3 on line 14.

Do not complete the rest of Part I.

Yes Go to line 4.

4 Enter those contributions included on line 1 that were made from January 1, 2024, through April 15, 2024 4

5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Enter the value of all your traditional, traditional SEP, and traditional SIMPLE IRAs as of December 31, 

2023, plus any outstanding rollovers. Subtract certain repayments of qualified disaster distributions, if

any, from 2023 Form(s) 8915-F (see instructions) . . . . . . . . . . . . . . . . . . 6

7 Enter your distributions from traditional, traditional SEP, and traditional SIMPLE IRAs in 2023. Do not 

include rollovers (other than repayments of qualified disaster distributions, if any, from 2023 Form(s) 

8915-F (see instructions)); qualified charitable distributions; a one-time distribution to fund an HSA; 

conversions to a Roth, Roth SEP, or Roth SIMPLE IRA; certain returned contributions; or 

recharacterizations of traditional IRA contributions (see instructions) . . . . . . . . . . . 7

8 Enter the net amount you converted from traditional, traditional SEP, and traditional SIMPLE IRAs to 

Roth, Roth SEP, or Roth SIMPLE IRAs in 2023. Also, enter this amount on line 16 . . . . . . . 8

9 Add lines 6, 7, and 8 . . . . . . . . . . . . . . . . . . . 9

10 Divide line 5 by line 9. Enter the result as a decimal rounded to at least 3

places. If the result is 1.000 or more, enter “1.000” . . . . . . . . . 10 × .

11 Multiply line 8 by line 10. This is the nontaxable portion of the amount you

converted to Roth, Roth SEP, or Roth SIMPLE IRAs. Also, enter this amount 

on line 17 . . . . . . . . . . . . . . . . . . . . . . . 11

12 Multiply line 7 by line 10. This is the nontaxable portion of your distributions

that you did not convert to a Roth, Roth SEP, or Roth SIMPLE IRA . . . . 12

13 Add lines 11 and 12. This is the nontaxable portion of all your distributions . . . . . . . . . 13

14 Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2023 and earlier years . 14

15 a Subtract line 12 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . 15a

b Enter the amount on line 15a attributable to qualified disaster distributions, if any, from 2023 Form(s) 

8915-F (see instructions). Also, enter this amount on 2023 Form(s) 8915-F, line 18, as applicable (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15b

c Taxable amount. Subtract line 15b from line 15a. If more than zero, also include this amount on 2023 

Form 1040, 1040-SR, or 1040-NR, line 4b . . . . . . . . . . . . . . . . . . . . 15c

Note: You may be subject to an additional 10% tax on the amount on line 15c if you were under age 

591⁄2 at the time of the distribution. See instructions.

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 63966F Form 8606 (2023) 

Rose Green 001-00-0000

500

300

800

0

800

460*

340

* From Worksheet 1-1 in Publication 590-B

0

Publication 590-B (2023) Chapter 1 Traditional IRAs 19
5,000

4,540*

460

* From Worksheet 1-1 in Publication 590-B

Form 8606 (2023) Page 2 

Part II 2023 Conversions From Traditional, Traditional SEP, or Traditional SIMPLE IRAs to Roth, Roth SEP, or 

Roth SIMPLE IRAs

Complete this part if you converted part or all of your traditional, traditional SEP, and traditional SIMPLE IRAs to a Roth, 

Roth SEP, or Roth SIMPLE IRA in 2023.

16 If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you converted

from traditional, traditional SEP, and traditional SIMPLE IRAs to Roth, Roth SEP, or Roth SIMPLE 

IRAs in 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

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

18 Taxable amount. Subtract line 17 from line 16. If more than zero, also include this amount on 2023 

Form 1040, 1040-SR, or 1040-NR, line 4b . . . . . . . . . . . . . . . . . . . . 18

Part III Distributions From Roth, Roth SEP, or Roth SIMPLE IRAs

Complete this part only if you took a distribution from a Roth, Roth SEP, or Roth SIMPLE IRA in 2023. For this purpose, a 

distribution does not include a rollover (other than a repayment of a qualified disaster distribution from 2023 Form(s) 

8915-F (see instructions)), qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, or 

return of certain contributions (see instructions).

19 Enter your total nonqualified distributions from Roth, Roth SEP, and Roth SIMPLE IRAs in 2023, 

including any qualified first-time homebuyer distributions, and any qualified disaster distributions from

2023 Form(s) 8915-F (see instructions) . . . . . . . . . . . . . . . . . . . . . 19

20 Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 reduced

by the total of all your prior qualified first-time homebuyer distributions . . . . . . . . . . 20

21 Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . . . . . . 21

22 Enter your basis in Roth, Roth SEP, and Roth SIMPLE IRA contributions (see instructions). If line 21 is 

zero, stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

23 Subtract line 22 from line 21. If zero or less, enter -0- and skip lines 24 and 25. If more than zero, you

may be subject to an additional tax (see instructions) . . . . . . . . . . . . . . . . 23

24 Enter your basis in conversions from traditional, traditional SEP, and traditional SIMPLE IRAs and 

rollovers from qualified retirement plans to a Roth, Roth SEP, or Roth SIMPLE IRA. See instructions . 24

25 a Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c . . . . . . . 25a

b Enter the amount on line 25a attributable to qualified disaster distributions, if any, from 2023 Form(s) 

8915-F (see instructions). Also, enter this amount on 2023 Form(s) 8915-F, line 19, as applicable (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25b

c Taxable amount. Subtract line 25b from line 25a. If more than zero, also include this amount on 2023 

Form 1040, 1040-SR, or 1040-NR, line 4b . . . . . . . . . . . . . . . . . . . . 25c

Sign Here Only 

if You Are Filing 

This Form by Itself 

and Not With Your 

Tax Return

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.

Your signature Date

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer’s signature Date Check if 

self-employed 

PTIN

Firm’s name 

Firm’s address

Firm’s EIN 

Phone no.

Form 8606 (2023) 

20 Chapter 1 Traditional IRAs Publication 590-B (2023)
Other Special IRA Distribution 

Situations

Two other special IRA distribution situations are discussed 

next.

Distribution of an annuity contract from your IRA account. You can tell the trustee or custodian of your traditional IRA account to use the amount in the account to buy 

an annuity contract for you. You aren't taxed when you receive the annuity contract (unless the annuity contract is 

being converted to an annuity held by a Roth IRA). You 

are taxed when you start receiving payments under that 

annuity contract.

Tax treatment. If only deductible contributions were 

made to your traditional IRA since it was opened (this includes all your traditional IRAs, if you have more than 

one), the annuity payments are fully taxable.

If any of your traditional IRAs include both deductible 

and nondeductible contributions, the annuity payments 

are taxed as explained earlier under Distributions Fully or 

Partly Taxable.

Cashing in retirement bonds. When you cash in retirement bonds, you are taxed on the entire amount you receive. If you reach age 701/2 and you have not yet cashed 

in your retirement bonds, you should include the entire 

value of the bonds in your income in the year in which you 

turn 701/2. The value of the bonds is the amount you would 

have received if you had cashed them in at the end of that 

year. When you later cash in the bonds, you won't be 

taxed again.

Reporting and Withholding 

Requirements for Taxable Amounts

If you receive a distribution from your traditional IRA, you 

will receive Form 1099-R, or a similar statement. IRA distributions are shown in boxes 1 and 2a of Form 1099-R. A 

number or letter code in box 7 tells you what type of distribution you received from your IRA.

Number codes. Some of the number codes are explained below. All of the codes are explained in the instructions for recipients on Form 1099-R.

1—Early distribution, no known exception (in most cases, under age 591⁄2).

2—Early distribution, exception applies (under age 

591⁄2).

3—Disability.

4—Death.

5—Prohibited transaction.

7—Normal distribution.

8—Excess contributions plus earnings/

excess deferrals (and/or earnings)

taxable in 2023.

If code 1, 5, or 8 appears on your Form 1099-R, 

you are probably subject to a penalty or additional 

tax. If code 1 appears, see Early Distributions, 

later. If code 5 appears, see Prohibited Transactions, later. 

If code 8 appears, see Excess Contributions in chapter 1 

of Pub. 590-A.

Letter codes. Some of the letter codes are explained 

below. All of the codes are explained in the instructions for 

recipients on Form 1099-R.

B—Designated Roth account distribution.

G—Direct rollover of a distribution to a qualified plan, a 

section 403(b) plan, a governmental section 457(b) 

plan, or an IRA.

H—Direct rollover of a designated Roth account distribution to a Roth IRA.

J—Early distribution from a Roth IRA, no known exception (in most cases, under age 591⁄2).

N—Recharacterized IRA contribution made for 2023

and recharacterized in 2023.

P—Excess contributions plus earnings/

excess deferrals (and/or earnings) taxable in 2022.

Q—Qualified distribution from a Roth IRA.

R—Recharacterized IRA contribution made for 2022

 and recharacterized in 2023.

S—Early distribution from a SIMPLE IRA in the first

2 years, no known exception (under age 591⁄2).

T—Roth IRA distribution, exception applies.

If the distribution shown on Form 1099-R is from your 

IRA, SEP IRA, or SIMPLE IRA, the small box in box 7 (labeled IRA/SEP/SIMPLE) should be marked with an “X.”

If code J, P, or S appears on your Form 1099-R, 

you are probably subject to a penalty or additional 

tax. If code J appears, see Early Distributions, 

later. If code P appears, see Excess Contributions in 

chapter 1 of Pub. 590-A. If code S appears, see Distributions (Withdrawals) in chapter 3 of Pub. 560.

Withholding. Federal income tax is withheld from distributions from traditional IRAs unless you choose not to 

have tax withheld.

If you are receiving periodic payments (payments made 

in installments at regular intervals over a period of more 

than 1 year) use Form W-4P to have tax withheld from 

your IRA. The amount of tax withheld from an annuity or a 

similar periodic payment is based on your marital status 

and any adjustments you claim on your Form W-4P.

Complete Form W-4R to have taxes withheld from your 

nonperiodic payments or eligible rollover distribution from 

your IRA. Generally, tax will be withheld at a 10% rate on 

nonperiodic payments.

IRA distributions delivered outside the United 

States. In general, if you are a U.S. citizen or resident 

alien and your home address is outside the United States 

or its territories, you can't choose exemption from 

withholding on distributions from your traditional IRA.

CAUTION

!

CAUTION

!

Publication 590-B (2023) Chapter 1 Traditional IRAs 21
To choose exemption from withholding, you must certify 

to the payer under penalties of perjury that you aren't a 

U.S. citizen, a resident alien of the United States, or a 

tax-avoidance expatriate.

Even if this election is made, the payer must withhold 

tax at the rates prescribed for nonresident aliens.

More information. For more information on withholding on pensions and annuities, see Pensions and Annuities in chapter 1 of Pub. 505. For more information on 

withholding on nonresident aliens and foreign entities, see 

Pensions, Annuities, and Alimony under Withholding on 

Specific Income in Pub. 515.

Reporting taxable distributions on your return. Report fully taxable distributions, including early distributions, 

on Form 1040, 1040-SR, or 1040-NR, line 4b (no entry is 

required on line 4a). If only part of the distribution is taxable, enter the total amount on Form 1040, 1040-SR, or 

1040-NR, line 4a, and enter the taxable part on Form 

1040, 1040-SR, or 1040-NR, line 4b.

Estate tax. Generally, the value of an annuity or other 

payment receivable by any beneficiary of a decedent's traditional IRA that represents the part of the purchase price 

contributed by the decedent (or by their former employer(s)) must be included in the decedent's gross estate. For more information, see the instructions for Form 

706, Schedule I.

What Acts Result in Penalties 

or Additional Taxes?

The tax advantages of using traditional IRAs for retirement 

savings can be offset by additional taxes and penalties if 

you don't follow the rules. There are additions to the regular tax for using your IRA funds in prohibited transactions. 

There are also additional taxes for the following activities.

• Investing in collectibles.

• Having unrelated business income.

• Taking early distributions.

• Allowing excess amounts to accumulate (failing to 

take required distributions).

• Making excess contributions.

There are penalties for overstating the amount of nondeductible contributions and for failure to file Form 8606, if 

required.

This chapter discusses those acts (relating to distributions) that you should avoid and the additional taxes and 

other costs, including loss of IRA status, that apply if you 

don't avoid those acts.

Prohibited Transactions

Generally, a prohibited transaction is any improper use of 

your traditional IRA account or annuity by you, your 

beneficiary, or any disqualified person.

Disqualified persons include your fiduciary and members of your family (spouse, ancestor, lineal descendant, 

and any spouse of a lineal descendant).

The following are some examples of prohibited transactions with a traditional IRA.

• Borrowing money from it.

• Selling property to it.

• Using it as security for a loan.

• Buying property for personal use (present or future) 

with IRA funds.

If your IRA invested in nonpublicly traded assets 

or assets that you directly control, the risk of engaging in a prohibited transaction in connection 

with your IRA may be increased.

Fiduciary. For these purposes, a fiduciary includes anyone who does any of the following.

• Exercises any discretionary authority or discretionary 

control in managing your IRA or exercises any authority 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.

• Has any discretionary authority or discretionary responsibility in administering your IRA.

Effect on an IRA account. Generally, if you or your beneficiary engages in a prohibited transaction in connection 

with your traditional IRA account at any time during the 

year, the account stops being an IRA as of the first day of 

that year.

However, if you own more than one IRA, each IRA is 

treated as a separate account, and loss of IRA status only 

affects that IRA that participated in that prohibited transaction.

Effect on you or your beneficiary. If your account stops 

being an IRA because you or your beneficiary engaged in 

a prohibited transaction, the account is treated as distributing all its assets to you at their fair market values on the 

first day of the year. If the total of those values is more 

than your basis in the IRA, you will have a taxable gain 

that is includible in your income. For information on figuring your gain and reporting it in income, see Are Distributions Taxable, earlier. The distribution may be subject to 

additional taxes or penalties.

Borrowing on an annuity contract. If you borrow 

money against your traditional IRA annuity contract, you 

must include in your gross income the fair market value of 

the annuity contract as of the first day of your tax year. You 

may have to pay the 10% additional tax on early distributions, 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 

gross income. You may have to pay the 10% additional tax 

on early distributions, discussed later.

CAUTION

!

22 Chapter 1 Traditional IRAs Publication 590-B (2023)
Trust account set up by an employer or an employee 

association. Your account or annuity doesn't lose its IRA 

treatment if your employer or the employee association 

with whom you have your traditional IRA engages in a prohibited transaction.

Owner participation. If you participate in the prohibited transaction with your employer or the association, your 

account is no longer treated as an IRA.

Taxes on prohibited transactions. If someone other 

than the owner or beneficiary of a traditional IRA engages 

in a prohibited transaction, that person may be liable for 

certain taxes. In general, there is a 15% tax on the amount 

of the prohibited transaction and a 100% additional tax if 

the transaction isn't corrected.

Loss of IRA status. If the traditional IRA ceases to be 

an IRA because of a prohibited transaction by you or your 

beneficiary, neither you nor your beneficiary is liable for 

these excise taxes. However, you or your beneficiary may 

have to pay other taxes, as discussed under Effect on you 

or your beneficiary, earlier.

Exempt Transactions

The Department of Labor has authority to grant administrative exemptions from the prohibited transaction provisions of ERISA and the Code for a class of transactions or 

for individual transactions. In order to grant an administrative exemption, the Department must make the following 

three determinations.

1. The exemption must be administratively feasible.

2. In the interest of the plan and its participants and beneficiaries.

3. Protective of the rights of plan participants and beneficiaries.

For additional information on prohibited transaction exemptions, see the Department of Labor publication, 

Exemption Procedures under Federal Pension Law.

Transactions Not Prohibited

The following two types of transactions aren't prohibited 

transactions if they meet the requirements that follow.

• Payments of cash, property, or other consideration by 

the sponsor of your traditional IRA to you (or members 

of your family).

• Your receipt of services at reduced or no cost from the 

bank where your traditional IRA is established or 

maintained.

Payments of cash, property, or other consideration. 

Even if a sponsor makes payments to you or your family, 

there is no prohibited transaction if all three of the following requirements are met.

1. The payments are for establishing a traditional IRA or 

for making additional contributions to it.

2. The IRA is established solely to benefit you, your 

spouse, and your or your spouse's beneficiaries.

3. During the year, the total fair market value of the payments you receive isn't more than:

a. $10 for IRA deposits of less than $5,000, or

b. $20 for IRA deposits of $5,000 or more.

If the consideration is group-term life insurance, requirements (1) and (3) don't apply if no more than $5,000 of the 

face value of the insurance is based on a dollar-for-dollar 

basis on the assets in your IRA.

Services received at reduced or no cost. Even if a 

sponsor provides services at reduced or no cost, there is 

no prohibited transaction if all of the following requirements are met.

• The traditional IRA qualifying you to receive the services is established and maintained for the benefit of 

you, your spouse, and your or your spouse's beneficiaries.

• The bank itself can legally offer the services.

• The services are provided in the ordinary course of 

business by the bank (or a bank affiliate) to customers 

who qualify for but don't maintain an IRA (or a Keogh 

plan).

• The determination, for a traditional IRA, of who qualifies for these services is based on an IRA (or a Keogh 

plan) deposit balance equal to the lowest qualifying 

balance for any other type of account.

• The rate of return on a traditional IRA investment that 

qualifies isn't less than the return on an identical investment that could have been made at the same time 

at the same branch of the bank by a customer who 

isn't eligible for (or doesn't receive) these services.

Investment in Collectibles

If your traditional IRA invests in collectibles, the amount invested is considered distributed to you in the year invested. You may have to pay the 10% additional tax on early 

distributions, discussed later.

Any amounts that were considered to be distributed 

when the investment in the collectible was made, and 

which were included in your income at that time, aren't included in your income when the collectible is actually distributed from your IRA.

Collectibles. These include:

• Artworks,

• Rugs,

• Antiques,

• Metals,

• Gems,

• Stamps,

• Coins,

Publication 590-B (2023) Chapter 1 Traditional IRAs 23
• Alcoholic beverages, and

• Certain other tangible personal property.

Exception. Your IRA can invest in one, one-half, 

one-quarter, or one-tenth ounce U.S. gold coins, or 

one-ounce silver coins minted by the Treasury Department. It can also invest in certain platinum coins and certain gold, silver, palladium, and platinum bullion.

The coins must be in the possession of the custodian or trustee of the IRA. If the owner or the beneficiary of the IRA takes possession of the coins, 

the coins will be treated as distributed.

Unrelated Business Income

An IRA is subject to tax on unrelated business income if it 

carries on an unrelated trade or business. An unrelated 

trade or business means any trade or business regularly 

carried on by the IRA or by a partnership of which it is a 

member, and not substantially related to the IRA’s exempt 

purpose or function. If the IRA has $1,000 or more of unrelated trade or business gross income, the IRA must file a 

Form 990-T, Exempt Organization Business Income Tax 

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 

calendar year, the Form 990-T must be filed by April 15 

following the close of the calendar year. In the case of an 

IRA that operates on a fiscal year, the Form 990-T must be 

filed by the 15th day of the 4th month following the close 

of the fiscal year. See Pub. 598 for more information.

Early Distributions

You must include early distributions of taxable amounts 

from your traditional IRA in your gross income. Early distributions are also subject to an additional 10% tax, as discussed later.

Early distributions defined. Early distributions are generally amounts distributed from your traditional IRA account or annuity before you are age 591/2, or amounts you 

receive when you cash in retirement bonds before you are 

age 591/2.

If you were affected by a qualified disaster, see 

chapter 3.

Age 591/2 Rule

Generally, if you are under age 591/2, you must pay a 10% 

additional tax on the distribution of any assets (money or 

other property) from your traditional IRA. Distributions before you are age 591/2 are called “early distributions.”

The 10% additional tax applies to the part of the distribution that you have to include in gross income. It is in addition to any regular income tax on that amount.

CAUTION

!

TIP

A number of exceptions to this rule are discussed later 

under Exceptions. Also see Contributions Returned 

Before Due Date of Return in chapter 1 of Pub. 590-A.

After age 591/2 and before age 72. After you reach age 

591/2, you can receive distributions without having to pay 

the 10% additional tax. Even though you can receive distributions after you reach age 591/2, distributions aren't required until you reach age 72. See When Must You Withdraw Assets? (Required Minimum Distributions), earlier.

Exceptions

There are several exceptions to the age 591/2 rule. Even if 

you receive a distribution before you are age 591/2, you 

may not have to pay the 10% additional tax if you are in 

one of the following situations.

• You have unreimbursed medical expenses that are 

more than 7.5% of your AGI.

• The distribution is for the cost of your medical insurance due to a period of unemployment.

• You are totally and permanently disabled.

• You have been certified as having a terminal illness.

• You are the beneficiary of a deceased IRA owner.

• You are receiving distributions in the form of a series 

of substantially equal periodic payments.

• The distribution is for your qualified higher education 

expenses.

• You use the distributions to buy, build, or rebuild a first 

home.

• The distribution is due to an IRS levy of the IRA or retirement plan.

• The distribution is a qualified reservist distribution.

• The distribution is a qualified birth or adoption distribution.

• The distribution is a qualified disaster distribution or 

qualified disaster recovery distribution.

• The distribution is a corrective distribution.

Most of these exceptions are explained below.

Note. Distributions that are timely and properly rolled 

over, as discussed in chapter 1 of Pub. 590-A, aren't subject to either regular income tax or the 10% additional tax. 

Certain withdrawals of excess contributions after the due 

date of your return are also tax free and therefore not subject to the 10% additional tax. (See Excess Contributions 

Withdrawn After Due Date of Return in chapter 1 of Pub. 

590-A.) This also applies to transfers incident to divorce, 

as discussed under Can You Move Retirement Plan Assets? 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 

above exceptions applies. This is true even if the distribution is from a receiver that is a state agency.

24 Chapter 1 Traditional IRAs Publication 590-B (2023)
Unreimbursed medical expenses. Even if you are under age 591⁄2, there are certain distribution amounts on 

which you don’t have to pay the 10% additional tax.

If you have unreimbursed medical expenses (that 

would qualify for a medical deduction) in excess of 7.5% 

of your (AGI), defined next, you don’t have to pay the 10% 

additional tax on distributions from your IRA up to the 

amount by which those qualifying medical expenses exceed 7.5% of your (AGI).

You can only take into account unreimbursed 

medical expenses that you would be able to include in figuring a deduction for medical expenses 

on Schedule A (Form 1040). You don't have to itemize 

your deductions to take advantage of this exception to the 

10% additional tax.

Adjusted gross income (AGI). This is the amount on 

Form 1040, 1040-SR, or 1040-NR, line 11.

Medical insurance. Even if you are under age 591/2, you 

may not have to pay the 10% additional tax on distributions during the year that aren't more than the amount you 

paid during the year for medical insurance for yourself, 

your spouse, and your dependents. You won't have to pay 

the tax on these amounts if all of the following conditions 

apply.

• You lost your job.

• You received unemployment compensation paid under any federal or state law for 12 consecutive weeks 

because you lost your job.

• You receive the distributions during either the year you 

received the unemployment compensation or the following year.

• You receive the distributions no later than 60 days after you have been reemployed.

Disabled. If you become disabled before you reach age 

591/2, any distributions from your traditional IRA because 

of your disability aren't subject to the 10% additional tax.

You are considered disabled if you can furnish proof 

that you can't do any substantial gainful activity because 

of your physical or mental condition. A physician must determine that your condition can be expected to result in 

death or to be of long, continued, and indefinite duration.

Beneficiary. If you die before reaching age 591/2, the assets in your traditional IRA can be distributed to your beneficiary or to your estate without either having to pay the 

10% additional tax.

However, if you inherit a traditional IRA from your deceased spouse and elect to treat it as your own (as discussed under What if You Inherit an IRA, earlier), any distribution you later receive before you reach age 591/2 may 

be subject to the 10% additional tax.

Distributions to terminally ill individuals. You may be 

able to take a distribution from a qualified retirement plan 

before reaching age 591/2 and not have to pay the 10% 

additional tax on early distributions if you receive the distriCAUTION

!

bution on or after the date you have received a certification by a physician that you are terminally ill.

Terminally ill. You are considered terminally ill if you 

are certified by a physician as having an illness or physical 

condition which can reasonably be expected to result in 

death in 84 months or less after the date of the certification.

Certification of terminal illness. A certification of terminal illness must include the following:

• A statement that the individual’s illness or physical 

condition can be reasonably expected to result in 

death in 84 months or less after the date of certification.

• A narrative description of the evidence that was used 

to support the statement of illness or physical condition.

• It must include the name and contact information of 

the physician making the statement.

• The statement must include the date the physician examined the individual or reviewed the evidence provided by the individual, and the date that the physician 

signed the certification.

• The statement must include the signature of the physician making the statement, and an attestation from the 

physician that, by signing the form, the physician confirms that the physician composed the narrative description based on the physician’s examination of the 

individual or the physician’s review of the evidence 

provided by the individual.

However, it is not sufficient evidence for an employee 

who is a physician to certify the physician’s own terminal 

illness.

Amount may be repaid. You may repay an amount 

you received because you are certified terminally ill by 

making one or more contributions to the plan as long as 

the total of those contributions do not exceed the amount 

distributed to you as a terminally ill individual.

Certain corrective distributions not subject to 10% 

early distribution tax. Beginning with distributions made 

on December 29, 2022, and after, the 10% additional tax 

on early distributions will not apply to a corrective IRA distribution, which consists of an excessive contribution (a 

contribution greater than the IRA contribution limit) and 

any earnings (the portion of the distribution subject to the 

10% additional tax) allocable to the excessive contribution, as long as the corrective distribution is made on or 

before the due date (including extensions) of the income 

tax return.

Substantially equal periodic payments. You can receive distributions from your traditional IRA before age 

591⁄2 if they are part of a series of substantially equal payments over your life (or your life expectancy), or over the 

lives (or the joint life expectancies) of you and your beneficiary, without having to pay the 10% additional tax.

Publication 590-B (2023) Chapter 1 Traditional IRAs 25
The IRS has provided three general methods of computing the annual distribution amounts for meeting the requirements for a series of substantially equal periodic payments: Notice 2022-6 explains the three methods and 

identifies tables to be used for 2023 and after. (See Notice 

2022-6 at IRS.gov/irb/2022-05_IRB#NOT-2022-06).

The three methods are generally referred to as the required minimum distribution method (RMD method), the 

fixed amortization method, and the fixed annuitization 

method. The latter two methods may require professional 

assistance.

The RMD method, when used for this purpose, results in the exact amount required to be distributed each year, not the minimum amount.

Distributions received as periodic payments on or 

after December 29, 2022, will not fail to be treated 

as substantially equal merely because they are received as an annuity.

Note. For a series of substantially equal periodic payments established in 2022, you may apply the guidance 

either in Notice 2022-6 at IRS.gov/irb/

2022-05_IRB#NOT-2022-06, or in Revenue Ruling 

2002-62 which is on page 710 of Internal Revenue Bulletin 

2002-42 at https://www.irs.gov/pub/irs-irbs/irb02-42.pdf.

Note. Distributions received as periodic payments on 

or after December 29, 2022, will not fail to be treated as 

substantially equal merely because they are received as 

an annuity.

Recapture tax for changes in distribution method 

under equal payment exception. You may have to pay 

an early distribution recapture tax if you modify (for reasons other than your death or disability) the annual 

amount distributed to be different from the annual amount 

determined under the distribution method that you initially 

established under the substantially equal periodic payment exception, and if the modification occurs before the 

date limitation explained in Modification date below.

The recapture tax is imposed with respect to the calendar year in which the modification first occurs. The amount 

of tax is the amount of early distribution additional taxes 

that would have been imposed in prior years had the exception not applied in those prior years, plus interest for 

the deferral periods.

Modification date. The recapture tax applies if you 

modify the series of payments (other than because of 

death or disability) before the later of these two dates:

1. The 5th anniversary of the date of the first distribution 

of the series; or

2. The date you reach age 591⁄2.

However, the following two situations are not treated as a 

modification of the series for purposes of the recapture 

tax: (a) if your account is completely depleted of all assets; or (b) if you make a one-time change to the required 

minimum distribution method from one of the other methods.

CAUTION

!

TIP

In the event of a modification that triggers the recapture 

tax, the tax does not apply to any amounts distributed after you reach age 591⁄2.

Report the recapture tax (including the interest on the 

deferral periods) on line 4 of Form 5329. Attach an explanation to the form. Don't write the explanation next to the 

line or enter any amount for the recapture on line 1 or 3 of 

the form.

One-time switch. If you are receiving a series of substantially equal periodic payments, you can make a 

one-time switch to the required minimum distribution 

method at any time without incurring the additional tax. 

Once a change is made, you must follow the required minimum distribution method in all subsequent years.

Higher education expenses. Even if you are under age 

591/2, if you paid expenses for higher education during the 

year, part (or all) of any distribution may not be subject to 

the 10% additional tax. The part not subject to the tax is 

generally the amount that isn't more than the qualified 

higher education expenses (defined next) for the year for 

education furnished at an eligible educational institution 

(defined below). The education must be for you, your 

spouse, or the children or grandchildren of you or your 

spouse.

When determining the amount of the distribution that 

isn't subject to the 10% additional tax, include qualified 

higher education expenses paid with any of the following 

funds.

• Payment for services, such as wages.

• A loan.

• A gift.

• An inheritance given to either the student or the individual making the withdrawal.

• A withdrawal from personal savings (including savings 

from a qualified tuition program).

Don't include expenses paid with any of the following 

funds.

• Tax-free distributions from a Coverdell education savings account.

• Tax-free part of scholarships and fellowships.

• Pell grants.

• Employer-provided educational assistance.

• Veterans' educational assistance.

• Any other tax-free payment (other than a gift or inheritance) received as educational assistance.

Qualified higher education expenses. Qualified 

higher education expenses are tuition, fees, books, supplies, and equipment required for the enrollment or attendance of a student at an eligible educational institution. 

They also include expenses for special needs services incurred by or for special needs students in connection with 

their enrollment or attendance. In addition, if the individual 

is at least a half-time student, room and board are qualified higher education expenses.

26 Chapter 1 Traditional IRAs Publication 590-B (2023)
Eligible educational institution. This is any college, 

university, vocational school, or other postsecondary educational institution eligible to participate in the student aid 

programs administered by the U.S. Department of Education. It includes virtually all accredited, public, nonprofit, 

and proprietary (privately owned profit-making) postsecondary institutions. The educational institution should be 

able to tell you if it is an eligible educational institution.

For more information, see chapter 9 of Pub. 970.

First home. Even if you are under age 591/2, you don't 

have to pay the 10% additional tax on up to $10,000 of 

distributions you receive to buy, build, or rebuild a first 

home. To qualify for treatment as a first-time homebuyer 

distribution, the distribution must meet all the following requirements.

1. It must be used to pay qualified acquisition costs (defined next) before the close of the 120th day after the 

day you received it.

2. It must be used to pay qualified acquisition costs for 

the main home of a first-time homebuyer (defined below) who is any of the following.

a. Yourself.

b. Your spouse.

c. Your or your spouse's child.

d. Your or your spouse's grandchild.

e. Your or your spouse's parent or other ancestor.

3. When added to all your prior qualified first-time homebuyer distributions, if any, total qualifying distributions 

can't be more than $10,000.

If both you and your spouse are first-time homebuyers (defined later), each of you can receive 

distributions up to $10,000 for a first home without 

having to pay the 10% additional tax.

Qualified acquisition costs. Qualified acquisition 

costs include the following items.

• Costs of buying, building, or rebuilding a home.

• Any usual or reasonable settlement, financing, or 

other closing costs.

First-time homebuyer. Generally, you are a first-time 

homebuyer if you had no present interest in a main home 

during the 2-year period ending on the date of acquisition 

of the home which the distribution is being used to buy, 

build, or rebuild. If you are married, your spouse must also 

meet this no-ownership requirement.

Date of acquisition. The date of acquisition is the 

date that:

• You enter into a binding contract to buy the main home 

for which the distribution is being used, or

• The building or rebuilding of the main home for which 

the distribution is being used begins.

TIP

If you received a distribution to buy, build, or rebuild a first home and the purchase or construction was canceled or delayed, you could generally 

contribute the amount of the distribution to an IRA within 

120 days of the distribution and not pay income tax or the 

10% additional tax on early distributions. This contribution 

is treated as a rollover contribution to the IRA.

Qualified reservist distributions. A qualified reservist 

distribution isn't subject to the additional tax on early distributions.

Definition. A distribution you receive is a qualified reservist distribution if the following requirements are met.

• You were ordered or called to active duty after September 11, 2001.

• You were ordered or called to active duty for a period 

of more than 179 days or for an indefinite period because you are a member of a reserve component.

• The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 

403(b) plan or a similar arrangement.

• The distribution was made no earlier than the date of 

the order or call to active duty and no later than the 

close of the active duty period.

Reserve component. The term “reserve component” 

means the:

• Army National Guard of the United States,

• Army Reserve,

• Naval Reserve,

• Marine Corps Reserve,

• Air National Guard of the United States,

• Air Force Reserve,

• Coast Guard Reserve, or

• Reserve Corps of the Public Health Service.

Qualified birth or adoption distribution. A qualified 

birth or adoption distribution is any distribution from an applicable eligible retirement plan if made during the 1-year 

period beginning on the date on which your child was born 

or the date on which the legal adoption of your child was 

finalized.

A qualified birth or adoption distribution must not exceed $5,000 per taxpayer. In addition, an eligible adoptee 

is any individual (other than the child of the taxpayer’s 

spouse) who has not reached age 18 or is physically or 

mentally incapable of self-support.

Amount may be repaid. If you receive a qualified 

birth or adoption distribution, you can make one or more 

contributions to an eligible retirement plan during the 

3-year period beginning on the day after the date on which 

such distribution was received. You make this repayment if 

you are a beneficiary of that plan, the plan accepts rollover 

contributions, and the total of those contributions does not 

exceed the amount of the qualified birth or adoption 

distribution.

TIP

Publication 590-B (2023) Chapter 1 Traditional IRAs 27
In the case of a qualified birth or adoption distribution 

made on or before December 29, 2022, you can make 

one or more contributions after the distribution but before 

January 1, 2026.

Additional 10% Tax

The additional tax on early distributions is 10% of the 

amount of the early distribution that you must include in 

your gross income. This tax is in addition to any regular income tax resulting from including the distribution in income.

Use Form 5329 to figure the tax. See the discussion of 

Form 5329, later, under Reporting Additional Taxes for information on filing the form.

Example. Tom Jones, who is 35 years old, receives a 

$3,000 distribution from his traditional IRA account. Tom 

doesn't meet any of the exceptions to the 10% additional 

tax, so the $3,000 is an early distribution. Tom never made 

any nondeductible contributions to his IRA. He must include the $3,000 in his gross income for the year of the 

distribution and pay income tax on it. Tom must also pay 

an additional tax of $300 (10% (0.10) × $3,000). He files 

Form 5329. See the filled-in Form 5329, later.

Early distributions of funds from a SIMPLE retirement account made within 2 years of beginning 

participation in the SIMPLE are subject to a 25%, 

rather than a 10%, early distributions tax.

Nondeductible contributions. The tax on early distributions doesn't apply to the part of a distribution that represents a return of your nondeductible contributions (basis).

Excess Accumulations (Insufficient 

Distributions)

You can't keep amounts in your traditional IRA (including 

SEP and SIMPLE IRAs) indefinitely. Generally, you must 

begin receiving distributions by April 1 of the year following the year in which you reach age 72 (or age 73). The 

required minimum distribution for any year after the year in 

which you reach age 72 (or age 73) must be made by December 31 of that later year.

Tax on excess. If distributions are less than the required minimum distribution for the year, discussed earlier 

under When Must You Withdraw Assets? (Required Minimum Distributions), you may have to pay a 25% excise tax 

for that year on the amount not distributed as required.

Additional tax rate for excess accumulations reduced. The additional tax rate for distributions that are 

less than the required minimum distribution amount (excess accumulations) is reduced to 25% for tax years beginning after December 29, 2022.

You may be subject to a reduced additional tax rate of 

10% of the amount not distributed, if, during the correction 

window, you take a distribution of the amount on which the 

CAUTION

!

tax is due and submit a tax return reflecting this additional 

tax.

The “correction window” is the period of time beginning 

on the date on which the additional tax is imposed on the 

distribution shortfall and ends on the earliest of the following dates:

• The date of mailing the deficiency notice with respect 

to the imposition of this tax, or

• The date the tax is assessed, or

• The last day of the second taxable year that begins after the date of the taxable year in which the additional 

tax is imposed.

Reporting the tax. Use Form 5329 to report the tax on 

excess accumulations. See the discussion of Form 5329, 

later, under Reporting Additional Taxes for more information on filing the form.

Request to waive the tax. If the excess accumulation is 

due to reasonable error, and you have taken, or are taking, 

steps to remedy the insufficient distribution, you can request that the tax be waived. If you believe you qualify for 

this relief, attach a statement of explanation and complete 

Form 5329 as instructed under Waiver of tax for reasonable cause in the Instructions for Form 5329.

Exemption from tax. If you are unable to take required 

distributions because you have a traditional IRA invested 

in a contract issued by an insurance company that is in 

state insurer delinquency proceedings, the 25% excise tax 

doesn't apply if the conditions and requirements of Revenue Procedure 92-10 are satisfied. Those conditions and 

requirements are summarized below. Revenue Procedure 

92-10 is in Cumulative Bulletin 1992-1. You can read the 

revenue procedure at most IRS offices, at many public libraries, and online at IRS.gov.

Conditions. To qualify for exemption from the tax, the 

assets in your traditional IRA must include an affected investment. Also, the amount of your required distribution 

must be determined as discussed earlier under When 

Must You Withdraw Assets? (Required Minimum Distributions).

Affected investment defined. Affected investment 

means an annuity contract or a guaranteed investment 

contract (with an insurance company) for which payments 

under the terms of the contract have been reduced or suspended because of state insurer delinquency proceedings 

against the contracting insurance company.

Requirements. If your traditional IRA (or IRAs) includes assets other than your affected investment, all traditional IRA assets, including the available portion of your 

affected investment, must be used to satisfy as much as 

possible of your IRA distribution requirement. If the affected investment is the only asset in your IRA, as much of 

the required distribution as possible must come from the 

available portion, if any, of your affected investment.

Available portion. The available portion of your affected investment is the amount of payments remaining after 

28 Chapter 1 Traditional IRAs Publication 590-B (2023)
they have been reduced or suspended because of state 

insurer delinquency proceedings.

Make up of shortfall in distribution. If the payments 

to you under the contract increase because all or part of 

the reduction or suspension is canceled, you must make 

up the amount of any shortfall in a prior distribution because of the proceedings. You make up (reduce or eliminate) the shortfall with the increased payments you receive. 

You must make up the shortfall by December 31 of the 

calendar year following the year that you receive increased payments.

Reporting Additional Taxes

Generally, you must use Form 5329 to report the tax on 

excess contributions, early distributions, and excess accumulations.

Filing a tax return. If you must file an individual income 

tax return, complete Form 5329 and attach it to your Form 

1040, 1040-SR, or 1040-NR. Enter the total additional 

taxes due on Schedule 2 (Form 1040), line 8.

Not filing a tax return. If you don't have to file a return, 

but do have to pay one of the additional taxes mentioned 

earlier, file the completed Form 5329 with the IRS at the 

time and place you would have filed Form 1040, 1040-SR, 

or 1040-NR. Be sure to include your address on page 1 

and your signature and date on page 2. Enclose, but don't 

attach, a check or money order made payable to “United 

States Treasury” for the tax you owe, as shown on Form 

5329. Write your social security number and “2023 Form 

5329” on your check or money order.

Form 5329 not required. You don't have to use Form 

5329 if any of the following situations exists. 

• Distribution code 1 (early distribution) is correctly 

shown in box 7 of Form 1099-R. If you don't owe any 

other additional tax on a distribution, multiply the taxable part of the early distribution by 10% and enter the 

result on Schedule 2 (Form 1040), line 8. Enter “No” to 

the left of the line to indicate that you don't have to file 

Form 5329. However, if you owe this tax and also owe 

any other additional tax on a distribution, don't enter 

this 10% additional tax directly on your Form 1040, 

1040-SR, or 1040-NR. You must file Form 5329 to report your additional taxes.

• If you rolled over part or all of a distribution from a 

qualified retirement plan, the part rolled over isn't subject to the tax on early distributions.

• You have a qualified disaster distribution.

Publication 590-B (2023) Chapter 1 Traditional IRAs 29
Form 5329 2023

Additional Taxes on Qualified Plans 

(Including IRAs) and Other Tax-Favored Accounts

Department of the Treasury 

Internal Revenue Service 

Attach to Form 1040, 1040-SR, or 1040-NR. 

Go to www.irs.gov/Form5329 for instructions and the latest information.

OMB No. 1545-0074

Attachment 

Sequence No. 29

Name of individual subject to additional tax. If married filing jointly, see instructions. Your social security number 

Fill in Your Address Only 

if You Are Filing This 

Form by Itself and Not 

With Your Tax Return

Home address (number and street), or P.O. box if mail is not delivered to your home Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete the 

spaces below. See instructions. If this is an amended 

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 filing Form 5329. See instructions.

Part I Additional Tax on Early Distributions. Complete this part if you took a taxable distribution (other than a qualified 

disaster distribution) before you reached age 591⁄2 from a qualified retirement plan (including an IRA) or modified 

endowment contract (unless you are reporting this tax directly on Schedule 2 (Form 1040)—see above). You may also 

have to complete this part to indicate that you qualify for an exception to the additional tax on early distributions or for 

certain Roth IRA distributions. See instructions.

1 Early distributions includible in income (see instructions). For Roth IRA distributions, see instructions . 1 

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 

3 Amount subject to additional tax. Subtract line 2 from line 1 . . . . . . . . . . . . . . 3 

4 Additional tax. Enter 10% (0.10) of line 3. Include this amount on Schedule 2 (Form 1040), line 8 . . 4 

Caution: If any part of the amount on line 3 was a distribution from a SIMPLE IRA, you may have to 

include 25% of that amount on line 4 instead of 10%. See instructions.

Part II Additional Tax on Certain Distributions From Education Accounts and ABLE Accounts. Complete this 

part if you included an amount in income, on Schedule 1 (Form 1040), line 8z, from a Coverdell education savings 

account (ESA) or a qualified tuition program (QTP), or on Schedule 1 (Form 1040), line 8q, from an ABLE account.

5 Distributions included in income from a Coverdell ESA, a QTP, or an ABLE account . . . . . . 5 

6 Distributions included on line 5 that are not subject to the additional tax (see instructions) . . . . 6 

7 Amount subject to additional tax. Subtract line 6 from line 5 . . . . . . . . . . . . . . 7 

8 Additional tax. Enter 10% (0.10) of line 7. Include this amount on Schedule 2 (Form 1040), line 8 . . 8 

Part III Additional Tax on Excess Contributions to Traditional IRAs. Complete this part if you contributed more to 

your traditional IRAs for 2023 than is allowable or you had an amount on line 17 of your 2022 Form 5329.

9 Enter your excess contributions from line 16 of your 2022 Form 5329. See instructions. If zero, go to line 15 9 

10 If your traditional IRA contributions for 2023 are less than your maximum

allowable contribution, see instructions. Otherwise, enter -0- . . . . . . 10 

11 2023 traditional IRA distributions included in income (see instructions) . . . 11 

12 2023 distributions of prior year excess contributions (see instructions) . . . 12 

13 Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter -0- . . . . . . 14 

15 Excess contributions for 2023 (see instructions) . . . . . . . . . . . . . . . . . . 15 

16 Total excess contributions. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . 16 

17 Additional tax. Enter 6% (0.06) of the smaller of line 16 or the value of your traditional IRAs on December 

31, 2023 (including 2023 contributions made in 2024). Include this amount on Schedule 2 (Form 1040), line 8 17 

Part IV Additional Tax on Excess Contributions to Roth IRAs. Complete this part if you contributed more to your Roth 

IRAs for 2023 than is allowable or you had an amount on line 25 of your 2022 Form 5329.

18 Enter your excess contributions from line 24 of your 2022 Form 5329. See instructions. If zero, go to line 23 18 

19 If your Roth IRA contributions for 2023 are less than your maximum allowable

contribution, see instructions. Otherwise, enter -0- . . . . . . . . . 19 

20 2023 distributions from your Roth IRAs (see instructions) . . . . . . . 20 

21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 

22 Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter -0- . . . . . 22 

23 Excess contributions for 2023 (see instructions) . . . . . . . . . . . . . . . . . . 23 

24 Total excess contributions. Add lines 22 and 23 . . . . . . . . . . . . . . . . . . 24 

25 Additional tax. Enter 6% (0.06) of the smaller of line 24 or the value of your Roth IRAs on December 31, 

2023 (including 2023 contributions made in 2024). Include this amount on Schedule 2 (Form 1040), line 8 25 

For Privacy Act and Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13329Q Form 5329 (2023) 

Tom Jones 004-00-0000

3000

3000

300

-0-

30 Chapter 1 Traditional IRAs Publication 590-B (2023)
2.

Roth IRAs

Reminders

Disaster relief. If you were affected by a qualified disaster, see chapter 3.

Designated Roth accounts. Designated Roth accounts 

are separate accounts under section 401(k), 403(b), or 

457(b) plans that accept elective deferrals that are referred to as Roth contributions. These elective deferrals are 

included in your income, but qualified distributions from 

these accounts aren't included in your income. Designated Roth accounts aren't IRAs and shouldn’t be confused 

with Roth IRAs. Contributions, up to their respective limits, 

can be made to Roth IRAs and designated Roth accounts 

according to your eligibility to participate. A contribution to 

one doesn't impact your eligibility to contribute to the 

other. See Pub. 575 for more information on designated 

Roth accounts.

Introduction

Regardless of your age, you may be able to establish and 

make nondeductible contributions to an individual retirement plan called a Roth IRA.

Contributions not reported. You don't report Roth IRA 

contributions on your return.

What Is a Roth IRA?

A Roth IRA is an individual retirement plan that, except as 

explained in this chapter, is subject to the rules that apply 

to a traditional IRA (defined next). It can be either an account or an annuity. Individual retirement accounts and 

annuities are described in How Can a Traditional IRA Be 

Opened? in chapter 1 of Pub. 590-A.

To be a Roth IRA, the account or annuity must be designated as a Roth IRA when it is opened. A deemed IRA 

can be a Roth IRA, a Roth SEP IRA or a Roth SIMPLE 

IRA.

Unlike a traditional IRA, you can't deduct contributions 

to a Roth IRA. But, if you satisfy the requirements, qualified distributions (discussed later) are tax free and you 

can leave amounts in your Roth IRA as long as you live.

Beginning in 2023, SEP and SIMPLE IRAs can be 

designated as Roth IRAs.

Traditional IRA. A traditional IRA is any IRA that isn't a 

Roth IRA or SIMPLE IRA. Traditional IRAs are discussed 

in chapter 1.

Are Distributions Taxable?

You don't include in your gross income qualified distributions or distributions that are a return of your regular contributions from your Roth IRA(s). You also don't include 

distributions from your Roth IRA that you roll over tax free 

into another Roth IRA. You may have to include part of 

other distributions in your income. See Ordering Rules for 

Distributions, later.

Basis of distributed property. The basis of property 

distributed from a Roth IRA is its fair market value on the 

date of distribution, whether or not the distribution is a 

qualified distribution.

Withdrawals of contributions by due date. If you withdraw contributions (including any net earnings on the contributions) by the due date of your return for the year in 

which you made the contribution, the contributions are 

treated as if you never made them. If you have an extension of time to file your return, you can withdraw the contributions and earnings by the extended due date. The withdrawal of contributions is tax free, but you must include 

the earnings on the contributions in income for the year in 

which you made the contributions.

What Are Qualified Distributions?

A qualified distribution is any payment or distribution from 

your Roth IRA that meets the following requirements.

1. It is made after the 5-year period beginning with the 

first tax year for which a contribution was made to a 

Roth IRA set up for your benefit.

2. The payment or distribution is:

a. Made on or after the date you reach age 591/2,

b. Made because you are disabled (defined earlier),

c. Made to a beneficiary or to your estate after your 

death, or

d. One that meets the requirements listed under First 

home under Exceptions in chapter 1 (up to a 

$10,000 lifetime limit).

TIP

Publication 590-B (2023) Chapter 2 Roth IRAs 31
Figure 2-1. Is the Distribution From Your Roth IRA a Qualified Distribution?

Start Here

No Has it been at least 5 years from the beginning of the

year for which you rst set up and contributed to a

Roth IRA?

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

distribution?

Is the distribution being used to buy or rebuild a rst

home as explained in First home under Early

Distributions in chapter 1?

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

or the owner’s estate?

The distribution from the Roth IRA is a qualied

distribution. It isn’t subject to tax or penalty.

The distribution from the Roth IRA

isn’t a qualied distribution. The

portion of the distribution allocable

to earnings may be subject to tax

and it may be subject to the 10%

additional tax.

Yes

Yes

No

No

Yes

Yes

Yes

No

32 Chapter 2 Roth IRAs Publication 590-B (2023)
If you were affected by a qualified disaster, see 

chapter 3.

Additional Tax on Early Distributions

If you receive a distribution that isn't a qualified distribution, you may have to pay the 10% additional tax on early 

distributions as explained in the following paragraphs.

Distributions of conversion and certain rollover contributions within 5-year period. If, within the 5-year period starting with the first day of your tax year in which you 

convert an amount from a traditional IRA or roll over an 

amount from a qualified retirement plan to a Roth IRA, you 

take a distribution from a Roth IRA, you may have to pay 

the 10% additional tax on early distributions. You must 

generally pay the 10% additional tax on any amount attributable to the part of the amount converted or rolled over 

(the conversion or rollover contribution) that you had to include in income (recapture amount). A separate 5-year 

period applies to each conversion and rollover. See Ordering Rules for Distributions, later, to determine the recapture amount, if any.

The 5-year period used for determining whether the 

10% early distribution tax applies to a distribution from a 

conversion or rollover contribution is separately determined for each conversion and rollover, and isn't necessarily the same as the 5-year period used for determining 

whether a distribution is a qualified distribution. See What 

Are Qualified Distributions, earlier.

For example, if a calendar-year taxpayer makes a conversion contribution on February 25, 2023, and makes a 

regular contribution for 2022 on the same date, the 5-year 

period for the conversion begins January 1, 2023, while 

the 5-year period for the regular contribution begins on 

January 1, 2022.

Unless one of the exceptions listed later applies, you 

must pay the additional tax on the portion of the distribution attributable to the part of the conversion or rollover 

contribution that you had to include in income because of 

the conversion or rollover.

You must pay the 10% additional tax in the year of the 

distribution, even if you had included the conversion or 

rollover contribution in an earlier year. You must also pay 

the additional tax on any portion of the distribution attributable to earnings on contributions.

Other early distributions. Unless one of the exceptions 

listed below applies, you must pay the 10% additional tax 

on the taxable part of any distributions that aren't qualified 

distributions.

Exceptions. You may not have to pay the 10% additional 

tax in the following situations.

• You have reached age 591/2.

• You are totally and permanently disabled.

• You have been certified as having a terminal illness.

• You are the beneficiary of a deceased IRA owner.

TIP

• You use the distribution to buy, build, or rebuild a first 

home.

• The distributions are part of a series of substantially 

equal payments.

• You have unreimbursed medical expenses that are 

more than 7.5% of your AGI (defined earlier) for the 

year.

• You are paying medical insurance premiums during a 

period of unemployment.

• The distribution is a corrective distribution.

• The distributions are for your qualified higher education expenses.

• The distribution is due to an IRS levy of the IRA or retirement plan.

• The distribution is a qualified reservist distribution.

• The distribution is a qualified birth or adoption distribution.

• The distribution is a qualified disaster distribution or 

qualified disaster recovery distribution.

Most of these exceptions are discussed earlier in chapter 1 under Early Distributions.

If you were affected by a qualified disaster, see 

chapter 3.

Ordering Rules for Distributions

If you receive a distribution from your Roth IRA that isn't a 

qualified distribution, part of it may be taxable. There is a 

set order in which contributions (including conversion contributions and rollover contributions from qualified retirement plans) and earnings are considered to be distributed 

from your Roth IRA. For these purposes, disregard the 

withdrawal of excess contributions and the earnings on 

them (discussed under What if You Contribute Too Much? 

in chapter 2 of Pub. 590-A). Order the distributions as follows.

1. Regular contributions.

2. Conversion and rollover contributions, on a first-in, 

first-out basis (generally, total conversions and rollovers from the earliest year first). See Aggregation 

(grouping and adding) rules, later. Take these conversion and rollover contributions into account as follows.

a. Taxable portion (the amount required to be included in gross income because of the conversion or 

rollover) first.

b. Nontaxable portion.

3. Earnings on contributions.

Disregard rollover contributions from other Roth IRAs for 

this purpose.

TIP

Publication 590-B (2023) Chapter 2 Roth IRAs 33
Aggregation (grouping and adding) rules. Determine the taxable amounts distributed (withdrawn), distributions, and contributions by grouping and adding them 

together as follows.

• Add together all distributions from all your Roth IRAs 

during the year.

• Add together all regular contributions made for the 

year (including contributions made after the close of 

the year, but before the due date of your return). Add 

this total to the total undistributed regular contributions 

made in prior years.

• Add together all conversion and rollover contributions 

made during the year. For purposes of the ordering 

rules, in the case of any conversion or rollover in which 

the conversion or rollover distribution is made in 2023 

and the conversion or rollover contribution is made in 

2024, treat the conversion or rollover contribution as 

contributed before any other conversion or rollover 

contributions made in 2024.

Add any recharacterized contributions that end up in a 

Roth IRA to the appropriate contribution group for the year 

that the original contribution would have been taken into 

account if it had been made directly to the Roth IRA.

Disregard any recharacterized contribution that ends up 

in an IRA other than a Roth IRA for the purpose of grouping (aggregating) both contributions and distributions. 

Also, disregard any amount withdrawn to correct an excess contribution (including the earnings withdrawn) for 

this purpose.

Example. On October 15, 2019, Amelia converted all 

$80,000 in her traditional IRA to her Roth IRA. Her Forms 

8606 from prior years show that $20,000 of the amount 

converted is her basis.

Amelia included $60,000 ($80,000 − $20,000) in her 

gross income.

On February 23, 2023, Amelia made a regular contribution of $5,000 to a Roth IRA. On November 8, 2023, at 

age 60, Amelia took a $7,000 distribution from her Roth 

IRA.

The first $5,000 of the distribution is a return of Amelia's 

regular contribution and isn't includible in her income.

The next $2,000 of the distribution isn't includible in income because it was included previously.

Figuring your recapture amount. If you had an early 

distribution from your Roth IRAs in 2023, you must allocate the early distribution by using the Recapture 

Amount—Allocation Chart located in Appendix C.

Amount to include on Form 5329, line 1. Include on 

line 1 of your 2023 Form 5329 the following four amounts 

from the Recapture Amount—Allocation Chart that you filled out.

• The amount you allocated to line 20 of your 2023 

Form 8606.

• The amount(s) allocated to your 2015 through 2023 

Forms 8606, line 18.

• The amount(s) allocated to your 2020 through 2023 

Forms 1040, 1040-SR or 1040-NR, line 5b; 2019 Form 

1040 or 1040-SR, line 4d; 2018 Form 1040, line 4b; 

your 2016 and 2017 Forms 1040, line 16b; Forms 

1040A, line 12b; or 2015 through 2019 Forms 

1040-NR, line 17b.

• The amount from your 2023 Form 8606, line 25c.

Also, include any amount you allocated to line 20 of 

your 2023 Form 8606 on your 2023 Form 5329, line 2, and 

enter exception number 09.

Example. Ishmael, age 32, opened a Roth IRA in 

2000. He made the following transactions into his Roth 

IRA.

• In 2005, he converted $10,000 from his traditional IRA 

into his Roth IRA. He filled out a 2005 Form 8606 and 

attached it to his 2005 Form 1040. He entered $0 on 

line 17 of Form 8606 because he took a deduction for 

all the contributions to the traditional IRA; therefore, he 

Illustrated Recapture Amount—Allocation Chart

Enter the amount from your 2023 Form 8606, 

line 19 ......................................

$85,500

Before you begin: You will need your prior year Form(s) 8606 and income tax return(s) if you entered an amount on any line(s) as indicated below.

You will now allocate the amount you entered above (2023 Form 8606, line 19) in the order shown, to the amounts on the lines listed below (to the 

extent a prior year distribution wasn't allocable to the amount). The maximum amount you can enter on each line below is the amount entered on the 

referenced lines of the form for that year. Note. Once you have allocated the full amount from your 2023 Form 8606, line 19, STOP. See Ishmael’s 

Example above.

Tax Year Your Form

2023 Form 8606, line 20 ................. $10,000 Form 8606, line 22 ................. $55,500

2005 Form 8606, line 18 ................. $10,000 Form 8606, line 17 ................. $-0-

2016 Form 8606, line 18; 

and 

Form 1040, line 16b; Form 1040A, 

line 12b; or Form 1040NR, 

line 17b* ........................ $20,000

Form 8606, line 17; 

and 

Form 1040, line 16a; Form 1040A, 

line 12a; or Form 1040NR, 

line 17a** ....................... $20,000

2023 Form 8606, line 25c ................

* Only include those amounts rolled over to a Roth IRA.

** Only include any contributions (usually box 5 of Form 1099-R) that were taxable to you when made and rolled over to a Roth IRA.

34 Chapter 2 Roth IRAs Publication 590-B (2023)
has no basis. He entered $10,000 on line 18 of Form 

8606. He also entered zero on Form 1040, line 15a, 

and $10,000 on line 15b.

• In 2016, he rolled over the balance of his qualified retirement plan, $20,000, into a Roth IRA when he 

changed jobs. He used a 2016 Form 1040 to file his 

taxes. He entered $20,000 on line 16a of Form 1040 

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 contributions to the qualified retirement plan. He entered 

$20,000 on line 16b of Form 1040 because that is the 

taxable amount that was rolled over in 2016.

The total balance in his Roth IRA as of January 1, 

2023, was $105,000 ($50,000 in contributions from 2000 

through 2022 + $10,000 from the 2005 conversion + 

$20,000 from the 2016 rollover + $25,000 from earnings). 

He hasn't taken any early distribution from his Roth IRA 

before 2023. In 2023, he made a contribution of $5,500 to 

his Roth IRA.

In August 2023 he took a $85,500 early distribution 

from his Roth IRA to use as a down payment on the purchase of his first home. See his filled out Illustrated Recapture Amount Allocation Chart to see how he allocated 

the amounts from the above transactions. Based on his allocation, he would enter $20,000 on his 2023 Form 5329, 

line 1 (see Amount to include on Form 5329, line 1, earlier). He should also report $10,000 on his 2023 Form 

5329, line 2, and enter exception 09 because that amount 

isn't subject to the 10% additional tax on early distributions.

How Do You Figure the Taxable Part?

To figure the taxable part of a distribution that isn't a qualified distribution, complete Form 8606, Part III.

Must You Withdraw or Use 

Assets?

You aren't required to take distributions from your Roth 

IRA at any age. The minimum distribution rules that apply 

to traditional IRAs don't apply to Roth IRAs while the 

owner is alive. However, after the death of a Roth IRA 

owner, certain of the minimum distribution rules that apply 

to traditional IRAs also apply to Roth IRAs as explained 

later under Distributions After Owner's Death.

Minimum distributions. You can't use your Roth IRA 

to satisfy minimum distribution requirements for your traditional IRA. Nor can you use distributions from traditional 

IRAs for required distributions from Roth IRAs. See Distributions to beneficiaries, later.

Distributions After Owner's Death

If a Roth IRA owner dies, the minimum distribution rules 

that apply to traditional IRAs apply to Roth IRAs as though 

the Roth IRA owner died before their required beginning 

date. See When Can You Withdraw or Use Assets? in 

chapter 1.

Distributions to beneficiaries. Generally, the entire interest in the Roth IRA must be distributed by the end of 

the 5th or 10th calendar year, as applicable, after the year 

of the owner's death unless the interest is payable to an 

eligible designated beneficiary over the life or life expectancy of the eligible designated beneficiary. See When 

Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1.

If paid as an annuity, the entire interest must be payable 

over a period not greater than the designated beneficiary's 

life expectancy and distributions must begin before the 

end of the calendar year following the year of death. Distributions from another Roth IRA can't be substituted for 

these distributions unless the other Roth IRA was inherited from the same decedent.

If the sole beneficiary is the spouse, they can either delay distributions until the decedent would have reached 

age 73 or treat the Roth IRA as their own.

Combining with other Roth IRAs. A beneficiary can 

combine an inherited Roth IRA with another Roth IRA 

maintained by the beneficiary only if the beneficiary either:

• Inherited the other Roth IRA from the same decedent, 

or

• Was the spouse of the decedent and the sole beneficiary of the Roth IRA and elects to treat it as their own 

IRA.

Distributions that aren't qualified distributions. If a 

distribution to a beneficiary isn't a qualified distribution, it 

is generally includible in the beneficiary's gross income in 

the same manner as it would have been included in the 

owner's income had it been distributed to the IRA owner 

when they were alive.

If the owner of a Roth IRA dies before the end of:

• The 5-year period beginning with the first tax year for 

which a contribution was made to a Roth IRA set up 

for the owner's benefit, or

• The 5-year period starting with the year of a conversion contribution from a traditional IRA or a rollover 

from a qualified retirement plan to a Roth IRA.

Each type of contribution is divided among multiple beneficiaries according to the pro-rata share of each. See Ordering Rules for Distributions, earlier.

Example. When Ms. Hibbard died in 2023, her Roth 

IRA contained regular contributions of $4,000, a conversion contribution of $10,000 that was made in 2019, and 

earnings of $2,000. No distributions had been made from 

her IRA. She had no basis in the conversion contribution 

in 2019.

When she established this Roth IRA (her first) in 2019, 

she named each of her four children as equal beneficiaries. Each child will receive one-fourth of each type of contribution and one-fourth of the earnings. An immediate distribution of $4,000 to each child will be treated as $1,000 

Publication 590-B (2023) Chapter 2 Roth IRAs 35
from regular contributions, $2,500 from conversion contributions, and $500 from earnings.

In this case, because the distributions are made before 

the end of the applicable 5-year period for a qualified distribution, each beneficiary includes $500 in income for 

2023. The 10% additional tax on early distributions 

doesn't apply because the distribution was made to the 

beneficiaries as a result of the death of the IRA owner.

If distributions from an inherited Roth IRA are less 

than the required minimum distribution for the 

year, discussed in chapter 1 under When Must 

You Withdraw Assets? (Required Minimum Distributions), 

you may have to pay a 25% excise tax for that year on the 

amount not distributed as required. For the tax on excess 

accumulations (insufficient distributions), see Excess Accumulations (Insufficient Distributions) under What Acts 

Result in Penalties or Additional Taxes? in chapter 1. If this 

applies to you, substitute “Roth IRA” for “traditional IRA” in 

that discussion.

3.

Disaster-Related Relief

Introduction

Special rules apply to tax-favored withdrawals, income inclusion, and repayments for individuals who suffered economic losses as a result of certain major disasters. See 

Qualified Disaster Recovery Distributions and Qualified 

Disaster Distributions, later, for more information.

The principles set forth in Notice 2005-92, 2005-51 

I.R.B. 1165, available at IRS.gov/IRB/2020-28_IRB (which 

provides guidance on the tax-favored treatment of distributions for victims of Hurricane Katrina), and Notice 

2020-50, 2020-28 I.R.B. 35, available at IRS.gov/IRB/

2020-28_IRB (which provides guidance on the tax-favored 

treatment of distributions for individuals impacted by the 

coronavirus pandemic), generally also apply to these 

rules.

If you received a qualified disaster recovery distribution 

or a qualified disaster distribution (both defined later), it is 

taxable, but isn’t subject to the 10% additional tax on early 

distributions. (Use Form 8915-F to figure the taxable portion of the distribution.) However, the distribution is included in income ratably over 3 years unless you elect to report the entire amount in the year of distribution. For 

example, if you received a $60,000 qualified disaster distribution in 2020, you can include $20,000 in your income 

in 2020, 2021, and 2022. However, you can elect to include the entire distribution in your income in the year it 

was received. Also, you can repay the distribution and not 

be taxed on the distribution. See Repayment of Qualified 

CAUTION

!

Disaster and Qualified Disaster Recovery Distributions, 

later.

The distribution limit for qualified disaster recovery distributions is not the same as the limit for 

qualified disaster distributions. See Distribution 

limit for qualified disaster recovery distributions and Distribution limit for qualified disaster distributions, for more information.

If you received a distribution from an eligible retirement 

plan to purchase or construct a main home but didn’t purchase or construct a main home because of a major disaster, you may be able to repay the distribution and not 

pay income tax or the 10% additional tax on early distributions. See Recontribution of Qualified Distributions for the 

Purchase or Construction of a Main Home, later.

Use Forms 8915-C, 8915-D, and 8915-F to report qualified disaster distributions and repayments. Also report repayments of qualified distributions for home purchases 

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.

Qualified Disaster Recovery 

Distributions

Qualified disaster recovery distributions. A qualified 

disaster recovery distribution is a qualified disaster distribution that meets certain criteria as described in the SECURE 2.0 Act of 2022. It is a distribution made from an 

eligible retirement plan to an individual whose main home 

was in a qualified disaster area during the period described in Qualified disaster recovery distribution, later. This 

individual must have sustained an economic loss because 

of the disaster.

Main home (principal place of abode). Generally, your 

main home is the home where you live most of the time. A 

temporary absence due to special circumstances, such as 

illness, education, business, military service, evacuation, 

or vacation, won’t change your main home.

Qualified disaster. A qualified disaster means any major 

disaster declared by the President under section 401 of 

the Robert T. Stafford Disaster Relief and Emergency Assistance Act after December 27, 2020.

Qualified disaster area. A qualified disaster area 

means any area with respect to which the major disaster 

was declared under the Robert T. Stafford Disaster Relief 

and Emergency Assistance Act. This term does not include any area which is a qualified disaster area solely by 

reason of section 301 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020.

A qualified disaster area under section 301 of the 

Taxpayer Certainty and Disaster Tax Relief Act of 

2020 would be a major disaster that was declared 

by the President during the period between January 1, 

2020, and February 25, 2021. Also, this disaster must 

CAUTION

!

CAUTION

!

36 Chapter 3 Disaster-Related Relief Publication 590-B (2023)
have an incident period that began on or after December 

28, 2019, and on or before December 27, 2020, and must 

have ended no later than January 26, 2021. The definition 

of a qualified disaster loss does not extend to any major 

disaster which has been declared only by reason of 

COVID-19.

Incident period. The incident period for any qualified 

disaster is the period specified by the Federal Emergency 

Management Agency (FEMA) as the period during which 

the disaster occurred.

Qualified disaster recovery distribution. A qualified 

disaster recovery distribution is any distribution:

• Made on or after the first day of the incident period of 

a qualified disaster and before the date that is 180 

days after the applicable date with respect to such disaster; and

• Made to an individual whose principal place of abode 

at any time during the incident period of such qualified 

disaster is located in the qualified disaster area; and

• That individual has sustained an economic loss by 

reason of such qualified disaster.

Applicable date. The term applicable date means the 

latest of:

• December 29, 2022;

• The first date of the incident period for the qualified 

disaster; or

• The declaration date of the qualified disaster.

Distribution limit for qualified disaster recovery distributions. The total of your qualified disaster recovery 

distributions from all plans is limited to $22,000 per disaster. If you take distributions from more than one type of 

plan, such as a 401(k) plan and an IRA, and the total 

amount of your distribution exceeds $22,000, you may allocate the $22,000 limit among the plans by any reasonable method you choose.

Economic loss. Qualified disaster distributions are permitted without regard to your need or the actual amount of 

your economic loss. Examples of an economic loss include, but aren’t limited to:

1. Loss, damage to, or destruction of real or personal 

property from fire, flooding, looting, vandalism, theft, 

wind, or other cause;

2. Loss related to displacement from your home; or

3. Loss of livelihood due to temporary or permanent layoffs.

Eligible retirement plan. An eligible retirement plan can 

be any of the following.

• A qualified pension, profit-sharing, or stock bonus 

plan (including a 401(k) plan).

• The federal Thrift Savings Plan.

• A qualified annuity plan.

• A tax-sheltered annuity contract.

• A governmental section 457 deferred compensation 

plan.

• A traditional, SEP, SIMPLE, or Roth IRA (including 

Roth SEP and SIMPLE IRAs).

Qualified Disaster 

Distributions

The definition of a qualified disaster distribution is a distribution made from an eligible retirement plan to an individual whose main home was in a qualified disaster area (described next) at any time during that disaster's incident 

period and who sustained an economic loss because of 

the disaster.

Qualified disaster area for qualified disaster distributions. A qualified disaster area is any area with respect to which a major disaster was declared after 2017 

and before February 26, 2021, by the President under 

section 401 of the Robert T. Stafford Disaster Relief and 

Emergency Assistance Act, except the California wildfire 

disaster area defined in the Bipartisan Budget Act of 

2018, or any area with respect to which a major disaster 

has been declared solely due to COVID-19.

Incident period for qualified distributions. The incident period for any qualified disaster is the period specified by the Federal Emergency Management Agency 

(FEMA) as the period during which the disaster occurred, 

but not including any dates before 2018. This includes 

those disasters that occurred on or after December 28, 

2020, and continued no later than January 26, 2021.

Qualified disaster distribution. Qualified disaster distributions for 2018, 2019, and 2020 disasters are those distributions from an eligible retirement plan:

1. Made on or after the first day of the incident period of 

a qualified disaster and before June 17, 2020 (before 

June 25, 2021, for a qualified 2020 disaster);

2. Made to an individual whose main home at any time 

during the incident period of such qualified disaster 

was in the qualified disaster area; and

3. That individual sustained an economic loss because 

of the disaster.

Distribution limit for qualified disaster distributions. 

The total of your qualified disaster distributions from all 

plans is limited to $100,000 per disaster for certain major 

disasters that occurred in 2018, 2019, and 2020. If you 

take distributions from more than one type of plan, such 

as a 401(k) plan and an IRA, and the total amount of your 

distributions exceeds $100,000 for a single disaster, you 

may allocate the $100,000 limit among the plans by any 

reasonable method you choose.

Example. In 2020, you received a distribution of 

$50,000. In 2021, you receive a distribution of $125,000 

Publication 590-B (2023) Chapter 3 Disaster-Related Relief 37
for the same disaster. Separately, each distribution meets 

the requirements for a qualified disaster distribution. If you 

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 distribution for the same disaster.

Taxation of Qualified Disaster 

and Qualified Disaster 

Recovery Distributions

Qualified disaster or qualified disaster recovery distributions are included in income in equal amounts over 3 

years. However, if you elect, you can include the entire 

distribution in your income in the year it was received.

Qualified disaster or qualified disaster recovery distributions aren’t subject to the 10% additional tax (or the additional 25% tax for certain distributions from SIMPLE 

IRAs) on early distributions from qualified retirement plans 

(including IRAs). Also, if you are receiving substantially 

equal periodic payments from a qualified retirement plan, 

the receipt of a qualified disaster distribution (or qualified 

disaster recovery distribution) from that plan won't be treated as a change in those substantially equal payments 

merely because of that distribution. However, any distributions you received in excess of the $100,000 qualified disaster distribution limit (or the $22,000 qualified disaster recovery distribution limit), may be subject to the additional 

tax on early distributions.

Repayment of Qualified 

Disaster and Qualified Disaster 

Recovery Distributions

If you choose, you can generally repay any portion of a 

qualified disaster distribution (or qualified disaster recovery distribution) that is eligible for tax-free rollover treatment to an eligible retirement plan. Also, you can repay a 

qualified disaster distribution made on account of a hardship from a retirement plan. However, see Exceptions, 

later, for qualified disaster distributions (or qualified disaster recovery distributions) you cannot repay.

You have 3 years from the day after the date you received the qualified disaster distribution (or qualified disaster recovery distribution) to make a repayment. The 

amount of your repayment can't be more than the amount 

of the original distribution. Amounts that are repaid are 

treated as trustee-to-trustee transfers and are not included 

in income. Also, for purposes of the one-rollover-per-year 

limitation for IRAs, a repayment to an IRA is not considered a rollover.

For more information on how to report distributions and 

repayments, see the Instructions for Form 8915-C (in the 

case of qualified 2018 disasters), the Instructions for Form 

8915-D (in the case of qualified 2019 disasters), or the Instructions for Form 8915-F (in the case of qualified distributions received in 2020 and later years).

Exceptions. You cannot repay the following types of 

distributions.

1. Qualified disaster distributions (or qualified disaster 

recovery distributions) received as a beneficiary 

(other than as a surviving spouse).

2. Required minimum distributions.

3. Periodic payments (other than from an IRA) that are 

for:

a. A period of 10 years or more,

b. Your life or life expectancy, or

c. The joint lives or joint life expectancies of you and 

your beneficiary.

Repayment of distributions if reporting under the 

1-year election. If you elect to include all of your qualified disaster distributions (or qualified disaster recovery 

distributions) received in a year in income for that year and 

then repay any portion of the distribution during the allowable 3-year period, the amount repaid will reduce the 

amount included in income for the year of distribution. If 

the repayment is made after the due date (including extensions) for your return for the year of distribution, you will 

need to file, with an amended return, a revised Form 

8915-C (if the repayment is for a qualified 2018 disaster 

distribution), a revised Form 8915-D (if the repayment is 

for a qualified 2019 disaster distribution), or a revised 

Form 8915-F (in the case of qualified distributions received in 2020 and later years). See Amending Your Return, later.

Example. Maria received a $19,000 qualified disaster 

recovery distribution on February 15, 2023. After receiving 

a reimbursement from her insurance company for a casualty loss, Maria repays $19,000 of the qualified disaster recovery distribution on September 10, 2023. She reports 

the distribution and repayment on Form 8915-F, which she 

files with her timely filed 2023 tax return. As a result, no 

portion of the distribution is included in income on her return.

Repayment of distributions if reporting under the 

3-year method. If you are reporting the distribution in income over the 3-year period and you repay any portion of 

the distribution to an eligible retirement plan before filing 

your tax return, the repayment will reduce the portion of 

the distribution that is included in income for the year. If 

you repay a portion after the due date (including extensions) for filing your return, the repayment will reduce the 

portion of the distribution that is included in income on 

your next year’s return, unless you are eligible to amend 

your applicable prior year return or returns. (This would be 

a return for a year beginning the year of the distribution 

and included in the 3-year period.)

38 Chapter 3 Disaster-Related Relief Publication 590-B (2023)
If, during a year in the 3-year period, you repay 

more than is otherwise includible in income for 

that year, the excess may be carried forward or 

back to reduce the amount included in income for the 

year.

Example. John received an $18,000 qualified disaster 

recovery distribution on November 15, 2023. He doesn’t 

elect to include the entire distribution in his 2023 income 

but elects to include $6,000 on each of his 2023, 2024, 

and 2025 tax returns. On November 10, 2024, John repays $9,000. He makes no other repayments during the 

allowable 3-year period. John may report the distribution 

and repayment in either of the following two ways.

• Report $0 in income on his 2024 return and carry the 

$3,000 excess repayment ($9,000 -$6,000) forward to 

2025 and reduce the amount reported in that year to 

$3,000.

• Report $0 in income on his 2024 return, report $6,000 

on his 2025 return, and file an amended return for 

2023 to reduce the amount previously included in income to $3,000 ($6,000 - $3,000).

Reporting repayments. See Form 8915-C (for qualified 

2018 disaster distributions), Form 8915-D (for qualified 

2019 disaster distributions), or Form 8915-F (for qualified 

2020 disaster distributions) if you received a qualified distribution that you repaid, in whole or in part, before June 

18, 2020 (June 25, 2021, for qualified 2020 distributions). 

Also, use Form 8915-F for qualified disaster recovery distributions that you receive as a result of qualified disasters 

occurring after January 25, 2021.

Recontribution of Qualified 

Distributions for the Purchase 

or Construction of a Main 

Home

If you received a qualified distribution to purchase or construct a main home in certain major disaster areas, you 

can recontribute all or any part of that distribution to an eligible retirement plan.

Applicable recontribution period. You can make this 

recontribution (or recontributions) during the following periods:

• On or after the first day of the incident period of the 

qualified disaster and before June 17, 2020, for qualified 2018 and 2019 disasters; or

• On or after the first day of the incident period of the 

qualified disaster and before June 25, 2021, for qualified 2020 disasters; or

• On or after the first day of the incident period of a 

qualified disaster under the SECURE 2.0 Act of 2020 

TIP

and ending on the date that is 180 days after the applicable date for that disaster.

Note. A qualified disaster under the SECURE 2.0 Act 

of 2020 is any major disaster declared by the President 

under section 401 of the Robert T. Stafford Disaster Relief 

and Emergency Assistance Act after December 27, 2020.

Qualified home purchase distribution. To be a qualified distribution for the purpose of a home purchase or 

construction, the distribution must meet all of the following 

requirements.

1. The distribution is a hardship distribution from a 

401(k) plan, a hardship distribution from a tax-sheltered annuity plan (403(b) plan), or a qualified 

first-time homebuyer distribution from an IRA.

2. The distribution was received during the period beginning on the date which is 180 days before the first day 

of the incident period of the qualified disaster and 

ending on the date which is 30 days after the last day 

of such incident period.

3. The distribution was to be used to purchase or construct a main home in the disaster area and the home 

was not purchased or constructed because of the disaster.

Any amount that is recontributed during the applicable 

recontribution period, is treated as a trustee-to-trustee 

transfer and is not included in income. Also, for purposes 

of the one-rollover-per-year limitation for IRAs, a recontribution to an IRA is not considered a rollover.

A qualified distribution not recontributed during the applicable recontribution period, may be taxable for the year 

distributed and subject to the additional 10% tax (or the 

additional 25% tax for certain SIMPLE IRAs) on early distributions.

See Form 8915-C (for qualified 2018 disaster distributions), Form 8915-D (for qualified 2019 disaster distributions), or Form 8915-F (for qualified 2020 disaster distributions) if you received a qualified distribution that you 

recontributed, in whole or in part, before the applicable recontribution period. See Form 8915-F for qualified disasters that occur after January 25, 2021.

Coronavirus-Related 

Distributions

In tax year 2020, you were able to take a coronavirus-related distribution from a retirement plan if that distribution 

was made:

1. Before December 31, 2020; and

2. To a qualified individual.

Generally, you were a qualified individual if you, your 

spouse, or your dependent was diagnosed with the virus 

SARS-Covid-2 or with coronavirus disease 2019 or if you 

Publication 590-B (2023) Chapter 3 Disaster-Related Relief 39
experienced adverse financial consequences as a result 

of the coronavirus pandemic.

Repayment of Qualified 

Coronavirus-Related Distributions

The 1-year election. If you made a qualified coronavirus-related distribution before December 31, 2020, you 

could elect to include all that distribution in your income 

for 2020 and then repay any portion of it during the allowable 3-year period. The amount repaid reduces the amount 

included in income for the year of the distribution.

The 3-year election. If you are reporting the qualified coronavirus-related distribution in income over a 3-year period and, during a year in the 3-year period, you repay 

more than the amount that is otherwise includible income 

for that year, the excess may be carried forward or back to 

reduce the amount included in income for the year.

If the repayment is made after the due date (including 

extensions) for your return for the year of distribution, you 

will need to file a revised Form 8915-F with an amended 

return. See Amending Your Return, later.

Additional Disaster Relief 

Issues

Amending Your Return

If, after filing your original return, you make a repayment, 

the repayment may reduce the amount of your qualified 

disaster distributions that were previously included in income. Depending on when a repayment is made, you may 

need to file an amended tax return to refigure your taxable 

income.

If you make a repayment by the due date of your original return (including extensions), include the repayment 

on your amended return.

If you make a repayment after the due date of your original return (including extensions), include it on your amended return only if either of the following applies.

• You elected to include all of your qualified disaster distributions in income in the year of the distribution (not 

over 3 years) on your original return.

• The amount of the repayment exceeds the portion of 

the qualified disaster distributions that are includible in 

income for 2021 and you choose to carry the excess 

back to your 2019 or 2020 tax return.

Example. You received a qualified disaster distribution 

in the amount of $90,000 on October 16, 2019. You 

choose to spread the $90,000 over 3 years ($30,000 in income for 2019, 2020, and 2021). On November 19, 2021, 

you make a repayment of $45,000. For 2021, none of the 

qualified disaster distribution is includible in income. The 

excess repayment of $15,000 can be carried back to 2020 

or 2019, as applicable.

File Form 1040-X to amend a return you have already 

filed. Generally, Form 1040-X must be filed within 3 years 

after the date the original return was filed, or within 2 years 

after the date the tax was paid, whichever is later.

Form 8915-F Replaces Form 8915-E

Form 8915-F replaces Form 8915-E for reporting qualified 

2020 disaster distributions and repayments of those distributions made in 2021, 2022, and 2023, as applicable. In 

previous years, distributions and repayments would be reported on the applicable Form 8915 for that year's disasters. For example, Form 8915-D, Qualified 2019 Disaster 

Retirement Plan Distributions and Repayments, would be 

used to report qualified 2019 disaster distributions and repayments.

Form 8915-F is a forever form. Beginning in 2021, additional alphabetical Forms 8915 will not be issued. For 

more information, see the Instructions for Form 8915-F.

Mandatory 60-Day Postponement

Certain taxpayers affected by a federally declared disaster 

that is declared after December 20, 2019, may be eligible 

for a mandatory 60-day postponement for certain tax 

deadlines such as filing or paying income, excise, and employment taxes; and making contributions to a traditional 

IRA or Roth IRA.

The period beginning on the earliest incident date 

specified in the disaster declaration and ending on the 

date that is 60 days after either the earliest incident date 

or the date of the declaration, whichever is later, is the period during which the deadlines are postponed.

For information about disaster relief available in your 

area, including postponements, go to IRS News Around 

the Nation.

How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, 

forms, or instructions, go to IRS.gov to find resources that 

can help you right away.

Preparing and filing your tax return. After receiving all 

your wage and earnings statements (Forms W-2, W-2G, 

1099-R, 1099-MISC, 1099-NEC, etc.); unemployment 

compensation statements (by mail or in a digital format) or 

other government payment statements (Form 1099-G); 

and interest, dividend, and retirement statements from 

banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you 

qualify for free tax preparation, or hire a tax professional to 

prepare your return.

40 Publication 590-B (2023)
Free options for tax preparation. Your options for preparing and filing your return online or in your local 

community, if you qualify, include the following.

• Free File. This program lets you prepare and file your 

federal individual income tax return for free using software or Free File Fillable Forms. However, state tax 

preparation may not be available through Free File. Go 

to IRS.gov/FreeFile to see if you qualify for free online 

federal tax preparation, e-filing, and direct deposit or 

payment options.

• VITA. The Volunteer Income Tax Assistance (VITA) 

program offers free tax help to people with 

low-to-moderate incomes, persons with disabilities, 

and limited-English-speaking taxpayers who need 

help preparing their own tax returns. Go to IRS.gov/

VITA, download the free IRS2Go app, or call 

800-906-9887 for information on free tax return preparation.

• TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly 

those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. 

Go to IRS.gov/TCE or download the free IRS2Go app 

for information on free tax return preparation.

• MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military 

OneSource. For more information, go to 

MilitaryOneSource (MilitaryOneSource.mil/MilTax).

Also, the IRS offers Free Fillable Forms, which can 

be completed online and then e-filed regardless of income.

Using online tools to help prepare your return. Go to 

IRS.gov/Tools for the following.

• The Earned Income Tax Credit Assistant (IRS.gov/

EITCAssistant) determines if you’re eligible for the 

earned income credit (EIC).

• The Online EIN Application (IRS.gov/EIN) helps you 

get an employer identification number (EIN) at no 

cost.

• The Tax Withholding Estimator (IRS.gov/W4App) 

makes it easier for you to estimate the federal income 

tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

• The First-Time Homebuyer Credit Account Look-up 

(IRS.gov/HomeBuyer) tool provides information on 

your repayments and account balance.

• The Sales Tax Deduction Calculator (IRS.gov/

SalesTax) figures the amount you can claim if you 

itemize deductions on Schedule A (Form 1040).

Getting answers to your tax questions. On 

IRS.gov, you can get up-to-date information on 

current events and changes in tax law.

• IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.

• IRS.gov/ITA: The Interactive Tax Assistant, a tool that 

will ask you questions and, based on your input, provide answers on a number of tax topics.

• IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax 

changes and interactive links to help you find answers 

to your questions.

• You may also be able to access tax information in your 

e-filing software.

Need someone to prepare your tax return? There are 

various types of tax return preparers, including enrolled 

agents, certified public accountants (CPAs), accountants, 

and many others who don’t have professional credentials. 

If you choose to have someone prepare your tax return, 

choose that preparer wisely. A paid tax preparer is:

• Primarily responsible for the overall substantive accuracy of your return,

• Required to sign the return, and

• Required to include their preparer tax identification 

number (PTIN).

Although the tax preparer always signs the return, 

you're ultimately responsible for providing all the 

information required for the preparer to accurately 

prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns 

for others should have a thorough understanding of tax 

matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure 

W-2 filing options to CPAs, accountants, enrolled agents, 

and individuals who process Form W-2, Wage and Tax 

Statement, and Form W-2c, Corrected Wage and Tax 

Statement.

IRS social media. Go to IRS.gov/SocialMedia to see the 

various social media tools the IRS uses to share the latest 

information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our 

highest priority. We use these tools to share public information with you. Don’t post your social security number 

(SSN) or other confidential information on social media 

sites. Always protect your identity when using any social 

networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, 

Spanish, and ASL.

• Youtube.com/irsvideos.

• Youtube.com/irsvideosmultilingua.

• Youtube.com/irsvideosASL.

CAUTION

!

Publication 590-B (2023) 41
Watching IRS videos. The IRS Video portal 

(IRSVideos.gov) contains video and audio presentations 

for individuals, small businesses, and tax professionals.

Online tax information in other languages. You can 

find information on IRS.gov/MyLanguage if English isn’t 

your native language.

Free Over-the-Phone Interpreter (OPI) Service. The 

IRS is committed to serving taxpayers with limited-English 

proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and 

every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Accessibility Helpline available for taxpayers with 

disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and 

future accessibility products and services available in alternative media formats (for example, braille, large print, 

audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or 

account-related issues, go to IRS.gov/LetUsHelp.

Note. Form 9000, Alternative Media Preference, or 

Form 9000(SP) allows you to elect to receive certain types 

of written correspondence in the following formats.

• Standard Print.

• Large Print.

• Braille.

• Audio (MP3).

• Plain Text File (TXT).

• Braille Ready File (BRF).

Disasters. Go to IRS.gov/DisasterRelief to review the 

available disaster tax relief.

Getting tax forms and publications. Go to IRS.gov/

Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to 

IRS.gov/OrderForms to place an order.

Getting tax publications and instructions in eBook 

format. Download and view most tax publications and instructions (including the Instructions for Form 1040) on 

mobile devices as eBooks at IRS.gov/eBooks.

IRS eBooks have been tested using Apple's iBooks for 

iPad. Our eBooks haven’t been tested on other dedicated 

eBook readers, and eBook functionality may not operate 

as intended.

Access your online account (individual taxpayers 

only). Go to IRS.gov/Account to securely access information about your federal tax account.

• View the amount you owe and a breakdown by tax 

year.

• See payment plan details or apply for a new payment 

plan.

• Make a payment or view 5 years of payment history 

and any pending or scheduled payments.

• Access your tax records, including key data from your 

most recent tax return, and transcripts.

• View digital copies of select notices from the IRS.

• Approve or reject authorization requests from tax professionals.

• View your address on file or manage your communication preferences.

Get a transcript of your return. With an online account, 

you can access a variety of information to help you during 

the filing season. You can get a transcript, review your 

most recently filed tax return, and get your adjusted gross 

income. Create or access your online account at IRS.gov/

Account.

Tax Pro Account. This tool lets your tax professional 

submit an authorization request to access your individual 

taxpayer IRS online account. For more information, go to 

IRS.gov/TaxProAccount.

Using direct deposit. The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, 

which securely and electronically transfers your refund directly into your financial account. Direct deposit also 

avoids the possibility that your check could be lost, stolen, 

destroyed, or returned undeliverable to the IRS. Eight in 

10 taxpayers use direct deposit to receive their refunds. If 

you don’t have a bank account, go to IRS.gov/

DirectDeposit for more information on where to find a bank 

or credit union that can open an account online.

Reporting and resolving your tax-related identity 

theft issues. 

• Tax-related identity theft happens when someone 

steals your personal information to commit tax fraud. 

Your taxes can be affected if your SSN is used to file a 

fraudulent return or to claim a refund or credit.

• The IRS doesn’t initiate contact with taxpayers by 

email, text messages (including shortened links), telephone calls, or social media channels to request or 

verify personal or financial information. This includes 

requests for personal identification numbers (PINs), 

passwords, or similar information for credit cards, 

banks, or other financial accounts.

• Go to IRS.gov/IdentityTheft, the IRS Identity Theft 

Central webpage, for information on identity theft and 

data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or 

stolen or you suspect you’re a victim of tax-related 

identity theft, you can learn what steps you should 

take.

42 Publication 590-B (2023)
• Get an Identity Protection PIN (IP PIN). IP PINs are 

six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your 

SSN. To learn more, go to IRS.gov/IPPIN.

Ways to check on the status of your refund. 

• Go to IRS.gov/Refunds.

• Download the official IRS2Go app to your mobile device to check your refund status.

• Call the automated refund hotline at 800-829-1954.

The IRS can’t issue refunds before mid-February 

for returns that claimed the EIC or the additional 

child tax credit (ACTC). This applies to the entire 

refund, not just the portion associated with these credits.

Making a tax payment. Payments of U.S. tax must be 

remitted to the IRS in U.S. dollars. Digital assets are not 

accepted. Go to IRS.gov/Payments for information on how 

to make a payment using any of the following options.

• IRS Direct Pay: Pay your individual tax bill or estimated 

tax payment directly from your checking or savings account at no cost to you.

• Debit Card, Credit Card, or Digital Wallet: Choose an 

approved payment processor to pay online or by 

phone.

• Electronic Funds Withdrawal: Schedule a payment 

when filing your federal taxes using tax return preparation software or through a tax professional.

• Electronic Federal Tax Payment System: Best option 

for businesses. Enrollment is required.

• Check or Money Order: Mail your payment to the address listed on the notice or instructions.

• Cash: You may be able to pay your taxes with cash at 

a participating retail store.

• Same-Day Wire: You may be able to do same-day 

wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

Note. The IRS uses the latest encryption technology to 

ensure that the electronic payments you make online, by 

phone, or from a mobile device using the IRS2Go app are 

safe and secure. Paying electronically is quick, easy, and 

faster than mailing in a check or money order.

What if I can’t pay now? Go to IRS.gov/Payments for 

more information about your options.

• Apply for an online payment agreement (IRS.gov/

OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once 

you complete the online process, you will receive immediate notification of whether your agreement has 

been approved.

• Use the Offer in Compromise Pre-Qualifier to see if 

you can settle your tax debt for less than the full 

CAUTION

!

amount you owe. For more information on the Offer in 

Compromise program, go to IRS.gov/OIC.

Filing an amended return. Go to IRS.gov/Form1040X 

for information and updates.

Checking the status of your amended return. Go to 

IRS.gov/WMAR to track the status of Form 1040-X amended returns.

It can take up to 3 weeks from the date you filed 

your amended return for it to show up in our system, and processing it can take up to 16 weeks.

Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

Responding to an IRS notice or letter. You can now 

upload responses to all notices and letters using the 

Document Upload Tool. For notices that require additional 

action, taxpayers will be redirected appropriately on 

IRS.gov to take further action. To learn more about the 

tool, go to IRS.gov/Upload.

Note. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may 

not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing 

translations in 2023. You will continue to receive communications, including notices and letters, in English until they 

are translated to your preferred language.

Contacting your local TAC. Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. 

Go to IRS.gov/LetUsHelp for the topics people ask about 

most. If you still need help, TACs provide tax help when a 

tax issue can’t be handled online or by phone. All TACs 

now provide service by appointment, so you’ll know in advance that you can get the service you need without long 

wait times. Before you visit, go to IRS.gov/TACLocator to 

find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, 

under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

The Taxpayer Advocate Service (TAS) 

Is Here To Help You

What Is TAS?

TAS is an independent organization within the IRS that 

helps taxpayers and protects taxpayer rights. TAS strives 

to ensure that every taxpayer is treated fairly and that you 

know and understand your rights under the Taxpayer Bill 

of Rights.

CAUTION

!

Publication 590-B (2023) 43
How Can You Learn About Your Taxpayer 

Rights?

The Taxpayer Bill of Rights describes 10 basic rights that 

all taxpayers have when dealing with the IRS. Go to 

TaxpayerAdvocate.IRS.gov to help you understand what 

these rights mean to you and how they apply. These are 

your rights. Know them. Use them.

What Can TAS Do for You?

TAS can help you resolve problems that you can’t resolve 

with the IRS. And their service is free. If you qualify for 

their assistance, you will be assigned to one advocate 

who will work with you throughout the process and will do 

everything possible to resolve your issue. TAS can help 

you if:

• Your problem is causing financial difficulty for you, 

your family, or your business;

• You face (or your business is facing) an immediate 

threat of adverse action; or

• You’ve tried repeatedly to contact the IRS but no one 

has responded, or the IRS hasn’t responded by the 

date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia, 

and Puerto Rico. To find your advocate’s number:

• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

• Download Pub. 1546, The Taxpayer Advocate Service 

Is Your Voice at the IRS, available at IRS.gov/pub/irspdf/p1546.pdf;

• Call the IRS toll free at 800-TAX-FORM 

(800-829-3676) to order a copy of Pub. 1546;

• Check your local directory; or

• Call TAS toll free at 877-777-4778.

How Else Does TAS Help Taxpayers?

TAS works to resolve large-scale problems that affect 

many taxpayers. If you know of one of these broad issues, 

report it to TAS at IRS.gov/SAMS. Be sure to not include 

any personal taxpayer information.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level 

and who need to resolve tax problems with the IRS. LITCs 

can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, 

LITCs can provide information about taxpayer rights and 

responsibilities in different languages for individuals who 

speak English as a second language. Services are offered 

for free or a small fee. For more information or to find an 

LITC near you, go to the LITC page at 

TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, 

Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/

p4134.pdf.

44 Publication 590-B (2023)
Appendices

To help you complete your tax return, use the following appendices that include worksheets and tables.

1. Appendices A-1 and A-2—Worksheets for Determining Required Minimum Distributions.

2. Appendix B—Life Expectancy Tables. These tables 

are included to assist you in computing your required 

minimum distribution amount if you haven't taken all 

your assets from all your traditional IRAs before age 

701/2 or age 72, whichever applies.

a. Table I (Single Life Expectancy).

b. Table II (Joint Life and Last Survivor Expectancy).

c. Table III (Uniform Lifetime).

3. Appendix C—Recapture Amount—Allocation Chart. 

This chart allocates amounts that comprise an early 

distribution.

4. Appendix D—Qualified Charitable Deduction Adjustment Worksheet. This worksheet makes the adjustment needed to figure the current year’s allowable 

qualified charitable deduction.

Publication 590-B (2023) 45
Worksheet for Determining Required 

Minimum Distributions

Appendix A-1.

Keep for Your Records

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

1. Age 72 73 74 75 76 

2. Year age was reached

3. Value of IRA at the close of business on 

December 31 of the year immediately prior to the

year on line 21

4. Distribution period from Table III or life expectancy 

from Life Expectancy Table I or Table II2

5. Required distribution (divide line 3 by line 4)3

1. Age 77 78 79 80 81 

2. Year age was reached

3. Value of IRA at the close of business on 

December 31 of the year immediately prior to the

year on line 21

4. Distribution period from Table III or life expectancy

from Life Expectancy Table I or Table II2

5. Required distribution (divide line 3 by line 4)3

1. Age 82 83 84 85 86 

2. Year age was reached

3. Value of IRA at the close of business on 

December 31 of the year immediately prior to the

year on line 21

4. Distribution period from Table III or life expectancy

from Life Expectancy Table I or Table II2

5. Required distribution (divide line 3 by line 4)3

1. Age 87 88 89 90 91 

2. Year age was reached

3. Value of IRA at the close of business on 

December 31 of the year immediately prior to the

year on line 21

4. Distribution period from Table III or life expectancy

from Life Expectancy Table I or Table II2

5. Required distribution (divide line 3 by line 4)3

1

 If you have more than one IRA, you must figure the required distribution separately for each IRA.

2

 Use the appropriate life expectancy or distribution period for each year and for each IRA.

3

 If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each 

IRA. You can, however, withdraw the total from one IRA or from more than one IRA.

46 Publication 590-B (2023)
Worksheet for Determining Required 

Minimum Distributions

Appendix A-2.

Keep for Your Records

Age 701/2 Worksheet. Use this table if you were born before July 1, 1949.

1. Age 701/2 711/2 721/2 731/2 741/2

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 751/2 761/2 771/2 781/2 791/2

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 801/2 811/2 821/2 831/2 841/2

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 851/2 861/2 871/2 881/2 891/2

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

 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.

Publication 590-B (2023) 47
Appendix B. Life Expectancy Tables

Table I

(Single Life Expectancy)

(For Use by Beneficiaries)

Age Life Expectancy Age Life Expectancy

0 84.6 30 55.3

1 83.7 31 54.4

2 82.8 32 53.4

3 81.8 33 52.5

4 80.8 34 51.5

5 79.8 35 50.5

6 78.8 36 49.6

7 77.9 37 48.6

8 76.9 38 47.7

9 75.9 39 46.7

10 74.9 40 45.7

11 73.9 41 44.8

12 72.9 42 43.8

13 71.9 43 42.9

14 70.9 44 41.9

15 69.9 45 41.0

16 69.0 46 40.0

17 68.0 47 39.0

18 67.0 48 38.1

19 66.0 49 37.1

20 65.0 50 36.2

21 64.1 51 35.3

22 63.1 52 34.3

23 62.1 53 33.4

24 61.1 54 32.5

25 60.2 55 31.6

26 59.2 56 30.6

27 58.2 57 29.8

28 57.3 58 28.9

29 56.3 59 28.0

48 Publication 590-B (2023)
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 (2023) 49
Appendix B. Life Expectancy Tables (Continued)

Table II 

(Joint Life and Last Survivor Expectancy)

 (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 20 21 22 23 24 25 26 27 28 29

20 72.0 71.5 71.0 70.6 70.2 69.8 69.5 69.1 68.8 68.5

21 71.5 71.0 70.5 70.0 69.6 69.2 68.8 68.5 68.1 67.8

22 71.0 70.5 70.0 69.5 69.0 68.6 68.2 67.8 67.5 67.1

23 70.6 70.0 69.5 69.0 68.5 68.0 67.6 67.2 66.8 66.5

24 70.2 69.6 69.0 68.5 68.0 67.5 67.1 66.6 66.2 65.8

25 69.8 69.2 68.6 68.0 67.5 67.0 66.5 66.1 65.6 65.2

26 69.5 68.8 68.2 67.6 67.1 66.5 66.0 65.5 65.1 64.6

27 69.1 68.5 67.8 67.2 66.6 66.1 65.5 65.0 64.5 64.1

28 68.8 68.1 67.5 66.8 66.2 65.6 65.1 64.5 64.0 63.5

29 68.5 67.8 67.1 66.5 65.8 65.2 64.6 64.1 63.5 63.0

30 68.3 67.5 66.8 66.2 65.5 64.9 64.2 63.7 63.1 62.6

31 68.0 67.3 66.6 65.8 65.2 64.5 63.9 63.2 62.7 62.1

32 67.8 67.0 66.3 65.6 64.9 64.2 63.5 62.9 62.3 61.7

33 67.6 66.8 66.0 65.3 64.6 63.9 63.2 62.5 61.9 61.3

34 67.4 66.6 65.8 65.1 64.3 63.6 62.9 62.2 61.5 60.9

35 67.2 66.4 65.6 64.8 64.1 63.3 62.6 61.9 61.2 60.5

36 67.1 66.2 65.4 64.6 63.8 63.1 62.3 61.6 60.9 60.2

37 66.9 66.1 65.2 64.4 63.6 62.8 62.1 61.3 60.6 59.9

38 66.8 65.9 65.1 64.2 63.4 62.6 61.9 61.1 60.3 59.6

39 66.6 65.8 64.9 64.1 63.3 62.4 61.6 60.9 60.1 59.4

40 66.5 65.6 64.8 63.9 63.1 62.3 61.5 60.7 59.9 59.1

41 66.4 65.5 64.6 63.8 62.9 62.1 61.3 60.5 59.7 58.9

42 66.3 65.4 64.5 63.6 62.8 61.9 61.1 60.3 59.5 58.7

43 66.2 65.3 64.4 63.5 62.7 61.8 61.0 60.1 59.3 58.5

44 66.1 65.2 64.3 63.4 62.5 61.7 60.8 60.0 59.1 58.3

45 66.0 65.1 64.2 63.3 62.4 61.5 60.7 59.8 59.0 58.1

46 65.9 65.0 64.1 63.2 62.3 61.4 60.6 59.7 58.8 58.0

47 65.9 65.0 64.0 63.1 62.2 61.3 60.5 59.6 58.7 57.9

48 65.8 64.9 64.0 63.0 62.1 61.2 60.3 59.5 58.6 57.7

49 65.7 64.8 63.9 63.0 62.1 61.2 60.3 59.4 58.5 57.6

50 65.7 64.8 63.8 62.9 62.0 61.1 60.2 59.3 58.4 57.5

51 65.6 64.7 63.8 62.8 61.9 61.0 60.1 59.2 58.3 57.4

52 65.6 64.7 63.7 62.8 61.9 60.9 60.0 59.1 58.2 57.3

53 65.5 64.6 63.7 62.7 61.8 60.9 59.9 59.0 58.1 57.2

54 65.5 64.6 63.6 62.7 61.7 60.8 59.9 59.0 58.0 57.1

55 65.5 64.5 63.6 62.6 61.7 60.8 59.8 58.9 58.0 57.1

56 65.4 64.5 63.5 62.6 61.6 60.7 59.8 58.8 57.9 57.0

57 65.4 64.5 63.5 62.5 61.6 60.7 59.7 58.8 57.9 56.9

58 65.4 64.4 63.5 62.5 61.6 60.6 59.7 58.7 57.8 56.9

59 65.4 64.4 63.4 62.5 61.5 60.6 59.6 58.7 57.8 56.8

50 Publication 590-B (2023)
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 (2023) 51
Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

 (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 20 21 22 23 24 25 26 27 28 29

100 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

101 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

102 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

103 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

104 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

105 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

106 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

107 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

108 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

109 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

110 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

111 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

112 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

113 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

114 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

115 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

116 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

117 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

118 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

119 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

120+ 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3

Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

 (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 30 31 32 33 34 35 36 37 38 39

30 62.0 61.6 61.1 60.7 60.3 59.9 59.5 59.2 58.9 58.6

31 61.6 61.1 60.6 60.1 59.7 59.3 58.9 58.6 58.2 57.9

32 61.1 60.6 60.1 59.6 59.1 58.7 58.3 57.9 57.6 57.2

33 60.7 60.1 59.6 59.1 58.6 58.1 57.7 57.3 56.9 56.6

34 60.3 59.7 59.1 58.6 58.1 57.6 57.2 56.7 56.3 55.9

35 59.9 59.3 58.7 58.1 57.6 57.1 56.6 56.2 55.7 55.3

36 59.5 58.9 58.3 57.7 57.2 56.6 56.1 55.6 55.2 54.7

37 59.2 58.6 57.9 57.3 56.7 56.2 55.6 55.1 54.6 54.2

38 58.9 58.2 57.6 56.9 56.3 55.7 55.2 54.6 54.1 53.6

39 58.6 57.9 57.2 56.6 55.9 55.3 54.7 54.2 53.6 53.1

40 58.4 57.6 56.9 56.3 55.6 55.0 54.3 53.8 53.2 52.7

41 58.1 57.4 56.7 56.0 55.3 54.6 54.0 53.4 52.8 52.2

42 57.9 57.1 56.4 55.7 55.0 54.3 53.6 53.0 52.4 51.8

43 57.7 56.9 56.2 55.4 54.7 54.0 53.3 52.6 52.0 51.4

44 57.5 56.7 55.9 55.2 54.4 53.7 53.0 52.3 51.6 51.0

45 57.3 56.5 55.7 54.9 54.2 53.4 52.7 52.0 51.3 50.7

46 57.2 56.3 55.5 54.7 54.0 53.2 52.4 51.7 51.0 50.3

47 57.0 56.2 55.4 54.5 53.7 53.0 52.2 51.5 50.7 50.0

48 56.9 56.0 55.2 54.4 53.6 52.8 52.0 51.2 50.5 49.7

52 Publication 590-B (2023)
Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

 (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 30 31 32 33 34 35 36 37 38 39

49 56.7 55.9 55.0 54.2 53.4 52.6 51.8 51.0 50.2 49.5

50 56.6 55.8 54.9 54.1 53.2 52.4 51.6 50.8 50.0 49.2

51 56.5 55.6 54.8 53.9 53.1 52.2 51.4 50.6 49.8 49.0

52 56.4 55.5 54.7 53.8 52.9 52.1 51.3 50.4 49.6 48.8

53 56.3 55.4 54.6 53.7 52.8 52.0 51.1 50.3 49.5 48.6

54 56.2 55.3 54.5 53.6 52.7 51.8 51.0 50.1 49.3 48.5

55 56.2 55.3 54.4 53.5 52.6 51.7 50.9 50.0 49.1 48.3

56 56.1 55.2 54.3 53.4 52.5 51.6 50.7 49.9 49.0 48.2

57 56.0 55.1 54.2 53.3 52.4 51.5 50.6 49.8 48.9 48.0

58 56.0 55.0 54.1 53.2 52.3 51.4 50.5 49.7 48.8 47.9

59 55.9 55.0 54.1 53.2 52.2 51.3 50.5 49.6 48.7 47.8

60 55.9 54.9 54.0 53.1 52.2 51.3 50.4 49.5 48.6 47.7

61 55.8 54.9 54.0 53.0 52.1 51.2 50.3 49.4 48.5 47.6

62 55.8 54.8 53.9 53.0 52.1 51.1 50.2 49.3 48.4 47.5

63 55.7 54.8 53.9 52.9 52.0 51.1 50.2 49.3 48.3 47.4

64 55.7 54.8 53.8 52.9 52.0 51.0 50.1 49.2 48.3 47.4

65 55.7 54.7 53.8 52.8 51.9 51.0 50.1 49.1 48.2 47.3

66 55.6 54.7 53.7 52.8 51.9 50.9 50.0 49.1 48.2 47.2

67 55.6 54.7 53.7 52.8 51.8 50.9 50.0 49.0 48.1 47.2

68 55.6 54.6 53.7 52.7 51.8 50.9 49.9 49.0 48.1 47.1

69 55.6 54.6 53.7 52.7 51.8 50.8 49.9 49.0 48.0 47.1

70 55.5 54.6 53.6 52.7 51.7 50.8 49.9 48.9 48.0 47.0

71 55.5 54.6 53.6 52.7 51.7 50.8 49.8 48.9 47.9 47.0

72 55.5 54.5 53.6 52.6 51.7 50.8 49.8 48.9 47.9 47.0

73 55.5 54.5 53.6 52.6 51.7 50.7 49.8 48.8 47.9 46.9

74 55.5 54.5 53.6 52.6 51.7 50.7 49.8 48.8 47.9 46.9

75 55.5 54.5 53.5 52.6 51.6 50.7 49.7 48.8 47.8 46.9

76 55.4 54.5 53.5 52.6 51.6 50.7 49.7 48.8 47.8 46.9

77 55.4 54.5 53.5 52.6 51.6 50.7 49.7 48.8 47.8 46.9

78 55.4 54.5 53.5 52.6 51.6 50.6 49.7 48.7 47.8 46.8

79 55.4 54.5 53.5 52.5 51.6 50.6 49.7 48.7 47.8 46.8

80 55.4 54.4 53.5 52.5 51.6 50.6 49.7 48.7 47.8 46.8

81 55.4 54.4 53.5 52.5 51.6 50.6 49.7 48.7 47.7 46.8

82 55.4 54.4 53.5 52.5 51.6 50.6 49.7 48.7 47.7 46.8

83 55.4 54.4 53.5 52.5 51.6 50.6 49.6 48.7 47.7 46.8

84 55.4 54.4 53.5 52.5 51.5 50.6 49.6 48.7 47.7 46.8

85 55.4 54.4 53.5 52.5 51.5 50.6 49.6 48.7 47.7 46.8

86 55.4 54.4 53.5 52.5 51.5 50.6 49.6 48.7 47.7 46.7

87 55.4 54.4 53.4 52.5 51.5 50.6 49.6 48.7 47.7 46.7

88 55.4 54.4 53.4 52.5 51.5 50.6 49.6 48.7 47.7 46.7

Publication 590-B (2023) 53
Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

 (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 30 31 32 33 34 35 36 37 38 39

89 55.4 54.4 53.4 52.5 51.5 50.6 49.6 48.7 47.7 46.7

90 55.4 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7

91 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7

92 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7

93 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7

94 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7

95 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7

96 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7

97 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7

98 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7

99 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7

100 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7

101 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7

102 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7

103 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

104 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

105 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

106 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

107 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

108 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

109 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

110 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

111 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

112 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

113 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

114 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

115 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

116 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

117 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

118 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

119 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

120+ 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7

Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

 (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 40 41 42 43 44 45 46 47 48 49

40 52.2 51.7 51.2 50.8 50.4 50.0 49.7 49.3 49.0 48.8

41 51.7 51.2 50.7 50.2 49.8 49.4 49.0 48.7 48.4 48.1

42 51.2 50.7 50.2 49.7 49.2 48.8 48.4 48.0 47.7 47.4

43 50.8 50.2 49.7 49.2 48.7 48.3 47.8 47.4 47.1 46.7

44 50.4 49.8 49.2 48.7 48.2 47.7 47.3 46.8 46.4 46.1

45 50.0 49.4 48.8 48.3 47.7 47.2 46.7 46.3 45.9 45.5

46 49.7 49.0 48.4 47.8 47.3 46.7 46.2 45.7 45.3 44.9

47 49.3 48.7 48.0 47.4 46.8 46.3 45.7 45.2 44.8 44.3

54 Publication 590-B (2023)
Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

 (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 40 41 42 43 44 45 46 47 48 49

48 49.0 48.4 47.7 47.1 46.4 45.9 45.3 44.8 44.3 43.8

49 48.8 48.1 47.4 46.7 46.1 45.5 44.9 44.3 43.8 43.3

50 48.5 47.8 47.1 46.4 45.7 45.1 44.5 43.9 43.3 42.8

51 48.3 47.5 46.8 46.1 45.4 44.7 44.1 43.5 42.9 42.3

52 48.0 47.3 46.5 45.8 45.1 44.4 43.8 43.1 42.5 41.9

53 47.8 47.1 46.3 45.6 44.8 44.1 43.4 42.8 42.1 41.5

54 47.7 46.9 46.1 45.3 44.6 43.8 43.1 42.5 41.8 41.2

55 47.5 46.7 45.9 45.1 44.3 43.6 42.9 42.2 41.5 40.8

56 47.3 46.5 45.7 44.9 44.1 43.4 42.6 41.9 41.2 40.5

57 47.2 46.3 45.5 44.7 43.9 43.1 42.4 41.6 40.9 40.2

58 47.1 46.2 45.4 44.5 43.7 42.9 42.2 41.4 40.7 39.9

59 46.9 46.1 45.2 44.4 43.6 42.8 42.0 41.2 40.4 39.7

60 46.8 46.0 45.1 44.3 43.4 42.6 41.8 41.0 40.2 39.5

61 46.7 45.8 45.0 44.1 43.3 42.4 41.6 40.8 40.0 39.2

62 46.6 45.7 44.9 44.0 43.1 42.3 41.5 40.6 39.8 39.0

63 46.5 45.7 44.8 43.9 43.0 42.2 41.3 40.5 39.7 38.9

64 46.5 45.6 44.7 43.8 42.9 42.1 41.2 40.4 39.5 38.7

65 46.4 45.5 44.6 43.7 42.8 41.9 41.1 40.2 39.4 38.6

66 46.3 45.4 44.5 43.6 42.7 41.8 41.0 40.1 39.3 38.4

67 46.3 45.4 44.4 43.5 42.6 41.8 40.9 40.0 39.1 38.3

68 46.2 45.3 44.4 43.5 42.6 41.7 40.8 39.9 39.0 38.2

69 46.2 45.2 44.3 43.4 42.5 41.6 40.7 39.8 38.9 38.1

70 46.1 45.2 44.3 43.3 42.4 41.5 40.6 39.7 38.8 38.0

71 46.1 45.1 44.2 43.3 42.4 41.5 40.6 39.7 38.8 37.9

72 46.0 45.1 44.2 43.2 42.3 41.4 40.5 39.6 38.7 37.8

73 46.0 45.1 44.1 43.2 42.3 41.4 40.4 39.5 38.6 37.7

74 46.0 45.0 44.1 43.2 42.2 41.3 40.4 39.5 38.6 37.7

75 45.9 45.0 44.1 43.1 42.2 41.3 40.3 39.4 38.5 37.6

76 45.9 45.0 44.0 43.1 42.2 41.2 40.3 39.4 38.5 37.5

77 45.9 45.0 44.0 43.1 42.1 41.2 40.3 39.3 38.4 37.5

78 45.9 44.9 44.0 43.0 42.1 41.2 40.2 39.3 38.4 37.5

79 45.9 44.9 44.0 43.0 42.1 41.1 40.2 39.3 38.3 37.4

80 45.9 44.9 43.9 43.0 42.1 41.1 40.2 39.2 38.3 37.4

81 45.8 44.9 43.9 43.0 42.0 41.1 40.1 39.2 38.3 37.3

82 45.8 44.9 43.9 43.0 42.0 41.1 40.1 39.2 38.3 37.3

83 45.8 44.9 43.9 43.0 42.0 41.1 40.1 39.2 38.2 37.3

84 45.8 44.9 43.9 42.9 42.0 41.0 40.1 39.2 38.2 37.3

85 45.8 44.8 43.9 42.9 42.0 41.0 40.1 39.1 38.2 37.3

86 45.8 44.8 43.9 42.9 42.0 41.0 40.1 39.1 38.2 37.2

87 45.8 44.8 43.9 42.9 42.0 41.0 40.1 39.1 38.2 37.2

Publication 590-B (2023) 55
Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

 (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 40 41 42 43 44 45 46 47 48 49

88 45.8 44.8 43.9 42.9 42.0 41.0 40.0 39.1 38.2 37.2

89 45.8 44.8 43.9 42.9 41.9 41.0 40.0 39.1 38.1 37.2

90 45.8 44.8 43.9 42.9 41.9 41.0 40.0 39.1 38.1 37.2

91 45.8 44.8 43.9 42.9 41.9 41.0 40.0 39.1 38.1 37.2

92 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2

93 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2

94 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2

95 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2

96 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2

97 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2

98 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2

99 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2

100 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

101 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

102 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

103 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

104 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

105 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

106 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

107 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

108 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

109 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

110 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

111 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

112 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

113 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

114 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

115 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

116 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

117 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

118 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

119 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

120+ 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1

Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

 (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 50 51 52 53 54 55 56 57 58 59

50 42.3 41.8 41.4 40.9 40.6 40.2 39.8 39.5 39.2 39.0

51 41.8 41.3 40.8 40.4 40.0 39.6 39.2 38.9 38.6 38.3

52 41.4 40.8 40.3 39.9 39.4 39.0 38.6 38.2 37.9 37.6

53 40.9 40.4 39.9 39.4 38.9 38.4 38.0 37.6 37.3 36.9

54 40.6 40.0 39.4 38.9 38.4 37.9 37.5 37.1 36.7 36.3

55 40.2 39.6 39.0 38.4 37.9 37.4 36.9 36.5 36.1 35.7

56 39.8 39.2 38.6 38.0 37.5 36.9 36.5 36.0 35.5 35.1

56 Publication 590-B (2023)
Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

 (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 50 51 52 53 54 55 56 57 58 59

57 39.5 38.9 38.2 37.6 37.1 36.5 36.0 35.5 35.0 34.6

58 39.2 38.6 37.9 37.3 36.7 36.1 35.5 35.0 34.5 34.1

59 39.0 38.3 37.6 36.9 36.3 35.7 35.1 34.6 34.1 33.6

60 38.7 38.0 37.3 36.6 36.0 35.3 34.8 34.2 33.6 33.1

61 38.5 37.7 37.0 36.3 35.7 35.0 34.4 33.8 33.2 32.7

62 38.3 37.5 36.8 36.1 35.4 34.7 34.1 33.4 32.8 32.3

63 38.1 37.3 36.6 35.8 35.1 34.4 33.8 33.1 32.5 31.9

64 37.9 37.1 36.3 35.6 34.9 34.2 33.5 32.8 32.2 31.5

65 37.7 36.9 36.2 35.4 34.6 33.9 33.2 32.5 31.9 31.2

66 37.6 36.8 36.0 35.2 34.4 33.7 33.0 32.3 31.6 30.9

67 37.5 36.6 35.8 35.0 34.2 33.5 32.7 32.0 31.3 30.6

68 37.3 36.5 35.7 34.9 34.1 33.3 32.5 31.8 31.1 30.4

69 37.2 36.4 35.5 34.7 33.9 33.1 32.3 31.6 30.9 30.1

70 37.1 36.2 35.4 34.6 33.8 33.0 32.2 31.4 30.7 29.9

71 37.0 36.1 35.3 34.5 33.6 32.8 32.0 31.2 30.5 29.7

72 36.9 36.0 35.2 34.3 33.5 32.7 31.9 31.1 30.3 29.5

73 36.8 36.0 35.1 34.2 33.4 32.6 31.7 30.9 30.1 29.4

74 36.8 35.9 35.0 34.1 33.3 32.4 31.6 30.8 30.0 29.2

75 36.7 35.8 34.9 34.1 33.2 32.4 31.5 30.7 29.9 29.1

76 36.6 35.7 34.9 34.0 33.1 32.3 31.4 30.6 29.8 29.0

77 36.6 35.7 34.8 33.9 33.0 32.2 31.3 30.5 29.7 28.8

78 36.5 35.6 34.7 33.9 33.0 32.1 31.2 30.4 29.6 28.7

79 36.5 35.6 34.7 33.8 32.9 32.0 31.2 30.3 29.5 28.7

80 36.5 35.5 34.6 33.7 32.9 32.0 31.1 30.3 29.4 28.6

81 36.4 35.5 34.6 33.7 32.8 31.9 31.1 30.2 29.3 28.5

82 36.4 35.5 34.6 33.7 32.8 31.9 31.0 30.1 29.3 28.4

83 36.4 35.4 34.5 33.6 32.7 31.8 31.0 30.1 29.2 28.4

84 36.3 35.4 34.5 33.6 32.7 31.8 30.9 30.0 29.2 28.3

85 36.3 35.4 34.5 33.6 32.7 31.8 30.9 30.0 29.1 28.3

86 36.3 35.4 34.5 33.5 32.6 31.7 30.9 30.0 29.1 28.2

87 36.3 35.4 34.4 33.5 32.6 31.7 30.8 29.9 29.1 28.2

88 36.3 35.3 34.4 33.5 32.6 31.7 30.8 29.9 29.0 28.2

89 36.3 35.3 34.4 33.5 32.6 31.7 30.8 29.9 29.0 28.2

90 36.3 35.3 34.4 33.5 32.6 31.7 30.8 29.9 29.0 28.1

91 36.2 35.3 34.4 33.5 32.5 31.6 30.7 29.9 29.0 28.1

92 36.2 35.3 34.4 33.5 32.5 31.6 30.7 29.8 29.0 28.1

93 36.2 35.3 34.4 33.4 32.5 31.6 30.7 29.8 29.0 28.1

94 36.2 35.3 34.4 33.4 32.5 31.6 30.7 29.8 28.9 28.1

95 36.2 35.3 34.4 33.4 32.5 31.6 30.7 29.8 28.9 28.1

96 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

Publication 590-B (2023) 57
Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

 (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 50 51 52 53 54 55 56 57 58 59

97 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

98 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

99 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

100 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

101 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

102 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

103 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

104 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

105 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

106 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

107 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

108 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

109 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

110 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

111 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

112 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

113 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

114 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

115 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

116 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

117 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

118 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

119 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0

120+ 36.2 35.3 34.3 33.4 32.5 31.6 30.6 29.8 28.9 28.0

Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 60 61 62 63 64 65 66 67 68 69

60 32.6 32.2 31.7 31.3 31.0 30.6 30.3 30.0 29.7 29.4

61 32.2 31.7 31.2 30.8 30.4 30.0 29.7 29.4 29.1 28.8

62 31.7 31.2 30.8 30.3 29.9 29.5 29.1 28.7 28.4 28.1

63 31.3 30.8 30.3 29.8 29.4 28.9 28.5 28.2 27.8 27.5

64 31.0 30.4 29.9 29.4 28.9 28.4 28.0 27.6 27.2 26.9

65 30.6 30.0 29.5 28.9 28.4 28.0 27.5 27.1 26.7 26.3

66 30.3 29.7 29.1 28.5 28.0 27.5 27.0 26.6 26.2 25.8

67 30.0 29.4 28.7 28.2 27.6 27.1 26.6 26.1 25.7 25.3

68 29.7 29.1 28.4 27.8 27.2 26.7 26.2 25.7 25.2 24.8

69 29.4 28.8 28.1 27.5 26.9 26.3 25.8 25.3 24.8 24.3

70 29.2 28.5 27.9 27.2 26.6 26.0 25.4 24.9 24.3 23.9

71 29.0 28.3 27.6 26.9 26.3 25.7 25.1 24.5 24.0 23.4

72 28.8 28.1 27.4 26.7 26.0 25.4 24.8 24.2 23.6 23.1

73 28.6 27.9 27.2 26.5 25.8 25.1 24.5 23.9 23.3 22.7

74 28.4 27.7 27.0 26.2 25.5 24.9 24.2 23.6 23.0 22.4

75 28.3 27.5 26.8 26.1 25.3 24.6 24.0 23.3 22.7 22.1

58 Publication 590-B (2023)
Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 60 61 62 63 64 65 66 67 68 69

76 28.2 27.4 26.6 25.9 25.2 24.4 23.7 23.1 22.4 21.8

77 28.0 27.3 26.5 25.7 25.0 24.3 23.5 22.9 22.2 21.5

78 27.9 27.1 26.4 25.6 24.8 24.1 23.4 22.7 22.0 21.3

79 27.8 27.0 26.2 25.5 24.7 23.9 23.2 22.5 21.8 21.1

80 27.8 26.9 26.1 25.3 24.6 23.8 23.1 22.3 21.6 20.9

81 27.7 26.9 26.0 25.2 24.5 23.7 22.9 22.2 21.5 20.7

82 27.6 26.8 26.0 25.2 24.4 23.6 22.8 22.1 21.3 20.6

83 27.5 26.7 25.9 25.1 24.3 23.5 22.7 22.0 21.2 20.5

84 27.5 26.7 25.8 25.0 24.2 23.4 22.6 21.9 21.1 20.4

85 27.4 26.6 25.8 25.0 24.1 23.3 22.6 21.8 21.0 20.3

86 27.4 26.6 25.7 24.9 24.1 23.3 22.5 21.7 20.9 20.2

87 27.4 26.5 25.7 24.9 24.0 23.2 22.4 21.6 20.9 20.1

88 27.3 26.5 25.6 24.8 24.0 23.2 22.4 21.6 20.8 20.0

89 27.3 26.4 25.6 24.8 24.0 23.1 22.3 21.5 20.7 20.0

90 27.3 26.4 25.6 24.7 23.9 23.1 22.3 21.5 20.7 19.9

91 27.3 26.4 25.6 24.7 23.9 23.1 22.3 21.5 20.7 19.9

92 27.2 26.4 25.5 24.7 23.9 23.0 22.2 21.4 20.6 19.8

93 27.2 26.4 25.5 24.7 23.8 23.0 22.2 21.4 20.6 19.8

94 27.2 26.3 25.5 24.7 23.8 23.0 22.2 21.4 20.6 19.8

95 27.2 26.3 25.5 24.6 23.8 23.0 22.2 21.4 20.6 19.7

96 27.2 26.3 25.5 24.6 23.8 23.0 22.2 21.3 20.5 19.7

97 27.2 26.3 25.5 24.6 23.8 23.0 22.1 21.3 20.5 19.7

98 27.2 26.3 25.5 24.6 23.8 22.9 22.1 21.3 20.5 19.7

99 27.2 26.3 25.4 24.6 23.8 22.9 22.1 21.3 20.5 19.7

100 27.1 26.3 25.4 24.6 23.8 22.9 22.1 21.3 20.5 19.7

101 27.1 26.3 25.4 24.6 23.8 22.9 22.1 21.3 20.5 19.7

102 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.7

103 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6

104 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6

105 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6

106 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6

107 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6

108 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6

109 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6

110 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6

111 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6

112 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6

113 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6

114 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6

115 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6

116 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6

117 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.2 20.4 19.6

118 27.1 26.3 25.4 24.5 23.7 22.9 22.1 21.2 20.4 19.6

119 27.1 26.2 25.4 24.5 23.7 22.9 22.1 21.2 20.4 19.6

120+ 27.1 26.2 25.4 24.5 23.7 22.9 22.0 21.2 20.4 19.6

Publication 590-B (2023) 59
Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 70 71 72 73 74 75 76 77 78 79

70 23.4 22.9 22.5 22.2 21.8 21.5 21.2 20.9 20.6 20.4

71 22.9 22.5 22.0 21.6 21.3 20.9 20.6 20.3 20.0 19.8

72 22.5 22.0 21.6 21.1 20.7 20.4 20.0 19.7 19.4 19.2

73 22.2 21.6 21.1 20.7 20.3 19.9 19.5 19.1 18.8 18.6

74 21.8 21.3 20.7 20.3 19.8 19.4 19.0 18.6 18.3 18.0

75 21.5 20.9 20.4 19.9 19.4 18.9 18.5 18.1 17.8 17.4

76 21.2 20.6 20.0 19.5 19.0 18.5 18.1 17.7 17.3 16.9

77 20.9 20.3 19.7 19.1 18.6 18.1 17.7 17.2 16.8 16.4

78 20.6 20.0 19.4 18.8 18.3 17.8 17.3 16.8 16.4 16.0

79 20.4 19.8 19.2 18.6 18.0 17.4 16.9 16.4 16.0 15.6

80 20.2 19.6 18.9 18.3 17.7 17.1 16.6 16.1 15.6 15.2

81 20.0 19.4 18.7 18.1 17.4 16.9 16.3 15.8 15.3 14.8

82 19.9 19.2 18.5 17.9 17.2 16.6 16.0 15.5 15.0 14.5

83 19.7 19.0 18.3 17.7 17.0 16.4 15.8 15.2 14.7 14.2

84 19.6 18.9 18.2 17.5 16.8 16.2 15.6 15.0 14.4 13.9

85 19.5 18.8 18.1 17.4 16.7 16.0 15.4 14.8 14.2 13.6

86 19.4 18.7 17.9 17.2 16.5 15.9 15.2 14.6 14.0 13.4

87 19.3 18.6 17.8 17.1 16.4 15.7 15.1 14.4 13.8 13.2

88 19.2 18.5 17.7 17.0 16.3 15.6 14.9 14.3 13.7 13.1

89 19.2 18.4 17.7 16.9 16.2 15.5 14.8 14.2 13.5 12.9

90 19.1 18.4 17.6 16.9 16.1 15.4 14.8 14.1 13.4 12.8

91 19.1 18.3 17.5 16.8 16.1 15.3 14.6 14.0 13.3 12.7

92 19.0 18.3 17.5 16.7 16.0 15.3 14.6 13.9 13.2 12.6

93 19.0 18.2 17.4 16.7 15.9 15.2 14.5 13.8 13.1 12.5

94 19.0 18.2 17.4 16.6 15.9 15.2 14.4 13.7 13.1 12.4

95 18.9 18.2 17.4 16.6 15.9 15.1 14.4 13.7 13.0 12.3

96 18.9 18.1 17.4 16.6 15.8 15.1 14.3 13.6 12.9 12.3

97 18.9 18.1 17.3 16.6 15.8 15.0 14.3 13.6 12.9 12.2

98 18.9 18.1 17.3 16.5 15.8 15.0 14.3 13.6 12.9 12.2

99 18.9 18.1 17.3 16.5 15.7 15.0 14.3 13.5 12.8 12.2

100 18.9 18.1 17.3 16.5 15.7 15.0 14.2 13.5 12.8 12.1

101 18.9 18.1 17.3 16.5 15.7 15.0 14.2 13.5 12.8 12.1

102 18.8 18.0 17.3 16.5 15.7 14.9 14.2 13.5 12.8 12.1

103 18.8 18.0 17.3 16.5 15.7 14.9 14.2 13.5 12.8 12.1

104 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.5 12.7 12.0

105 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0

106 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0

107 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0

108 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0

109 18.8 18.0 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0

60 Publication 590-B (2023)
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 (2023) 61
Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

 (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 80 81 82 83 84 85 86 87 88 89

80 14.7 14.4 14.0 13.7 13.4 13.1 12.9 12.7 12.5 12.3

81 14.4 14.0 13.6 13.2 12.9 12.6 12.4 12.2 12.0 11.8

82 14.0 13.6 13.2 12.8 12.5 12.2 11.9 11.7 11.5 11.3

83 13.7 13.2 12.8 12.4 12.1 11.8 11.5 11.2 11.0 10.8

84 13.4 12.9 12.5 12.1 11.7 11.4 11.1 10.8 10.5 10.3

85 13.1 12.6 12.2 11.8 11.4 11.0 10.7 10.4 10.1 9.9

86 12.9 12.4 11.9 11.5 11.1 10.7 10.4 10.0 9.8 9.5

87 12.7 12.2 11.7 11.2 10.8 10.4 10.0 9.7 9.4 9.1

88 12.5 12.0 11.5 11.0 10.5 10.1 9.8 9.4 9.1 8.8

89 12.3 11.8 11.3 10.8 10.3 9.9 9.5 9.1 8.8 8.5

90 12.2 11.6 11.1 10.6 10.1 9.7 9.3 8.9 8.6 8.3

91 12.1 11.5 10.9 10.4 9.9 9.5 9.1 8.7 8.3 8.0

92 11.9 11.4 10.8 10.3 9.8 9.3 8.9 8.5 8.1 7.8

93 11.9 11.3 10.7 10.1 9.6 9.2 8.7 8.3 7.9 7.6

94 11.8 11.2 10.6 10.0 9.5 9.0 8.6 8.2 7.8 7.4

95 11.7 11.1 10.5 9.9 9.4 8.9 8.5 8.0 7.6 7.3

96 11.6 11.0 10.4 9.9 9.3 8.8 8.4 7.9 7.5 7.1

97 11.6 11.0 10.4 9.8 9.2 8.7 8.3 7.8 7.4 7.0

98 11.5 10.9 10.3 9.7 9.2 8.7 8.2 7.7 7.3 6.9

99 11.5 10.9 10.2 9.7 9.1 8.6 8.1 7.6 7.2 6.8

100 11.5 10.8 10.2 9.6 9.1 8.5 8.0 7.6 7.2 6.8

101 11.4 10.8 10.2 9.6 9.0 8.5 8.0 7.5 7.1 6.7

102 11.4 10.8 10.1 9.6 9.0 8.5 8.0 7.5 7.0 6.6

103 11.4 10.7 10.1 9.5 9.0 8.4 7.9 7.4 7.0 6.6

104 11.4 10.7 10.1 9.5 8.9 8.4 7.9 7.4 7.0 6.6

105 11.4 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5

106 11.4 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5

107 11.4 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5

108 11.4 10.7 10.1 9.5 8.9 8.4 7.8 7.4 6.9 6.5

109 11.3 10.7 10.1 9.5 8.9 8.4 7.8 7.4 6.9 6.5

110 11.3 10.7 10.1 9.5 8.9 8.3 7.8 7.4 6.9 6.5

111 11.3 10.7 10.1 9.5 8.9 8.3 7.8 7.3 6.9 6.5

112 11.3 10.7 10.1 9.5 8.9 8.3 7.8 7.3 6.9 6.5

113 11.3 10.7 10.0 9.4 8.9 8.3 7.8 7.3 6.9 6.4

114 11.3 10.7 10.0 9.4 8.9 8.3 7.8 7.3 6.9 6.4

115 11.3 10.7 10.0 9.4 8.8 8.3 7.8 7.3 6.8 6.4

116 11.3 10.6 10.0 9.4 8.8 8.3 7.7 7.3 6.8 6.4

117 11.3 10.6 10.0 9.4 8.8 8.2 7.7 7.2 6.8 6.3

118 11.3 10.6 10.0 9.3 8.8 8.2 7.7 7.2 6.7 6.3

119 11.2 10.6 9.9 9.3 8.7 8.2 7.6 7.1 6.6 6.2

120+ 11.2 10.5 9.9 9.3 8.7 8.1 7.6 7.1 6.6 6.1

62 Publication 590-B (2023)
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 (2023) 63
Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

 (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 100 101 102 103 104 105 106 107 108 109

100 4.1 3.9 3.8 3.7 3.7 3.6 3.6 3.6 3.6 3.6

101 3.9 3.8 3.7 3.6 3.5 3.5 3.5 3.4 3.4 3.4

102 3.8 3.7 3.6 3.5 3.4 3.4 3.3 3.3 3.3 3.3

103 3.7 3.6 3.5 3.4 3.3 3.3 3.2 3.2 3.2 3.2

104 3.7 3.5 3.4 3.3 3.3 3.2 3.2 3.2 3.1 3.1

105 3.6 3.5 3.4 3.3 3.2 3.1 3.1 3.1 3.1 3.1

106 3.6 3.5 3.3 3.2 3.2 3.1 3.1 3.1 3.0 3.0

107 3.6 3.4 3.3 3.2 3.2 3.1 3.1 3.0 3.0 3.0

108 3.6 3.4 3.3 3.2 3.1 3.1 3.0 3.0 3.0 3.0

109 3.6 3.4 3.3 3.2 3.1 3.1 3.0 3.0 3.0 3.0

110 3.5 3.4 3.3 3.2 3.1 3.1 3.0 3.0 3.0 3.0

111 3.5 3.4 3.3 3.2 3.1 3.0 3.0 3.0 3.0 3.0

112 3.5 3.4 3.2 3.1 3.1 3.0 3.0 2.9 2.9 2.9

113 3.5 3.4 3.2 3.1 3.1 3.0 3.0 2.9 2.9 2.9

114 3.5 3.3 3.2 3.1 3.0 3.0 2.9 2.9 2.9 2.9

115 3.4 3.3 3.2 3.1 3.0 2.9 2.9 2.9 2.8 2.8

116 3.3 3.2 3.1 3.0 2.9 2.8 2.8 2.8 2.8 2.8

117 3.3 3.1 3.0 2.9 2.8 2.7 2.7 2.7 2.7 2.6

118 3.1 3.0 2.8 2.7 2.6 2.6 2.5 2.5 2.5 2.5

119 2.9 2.8 2.6 2.5 2.4 2.4 2.3 2.3 2.3 2.3

120+ 2.8 2.6 2.5 2.3 2.2 2.1 2.1 2.1 2.0 2.0

Appendix B. (Continued)

Table II (continued)

(Joint Life and Last Survivor Expectancy)

 (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)

Ages 110 111 112 113 114 115 116 117 118 119 120+

110 3.0 2.9 2.9 2.9 2.9 2.8 2.7 2.6 2.5 2.2 2.0

111 2.9 2.9 2.9 2.9 2.8 2.8 2.7 2.6 2.4 2.2 2.0

112 2.9 2.9 2.9 2.9 2.8 2.8 2.7 2.6 2.4 2.2 2.0

113 2.9 2.9 2.9 2.8 2.8 2.8 2.7 2.6 2.4 2.2 1.9

114 2.9 2.8 2.8 2.8 2.8 2.7 2.6 2.5 2.4 2.1 1.9

115 2.8 2.8 2.8 2.8 2.7 2.7 2.6 2.5 2.3 2.1 1.8

116 2.7 2.7 2.7 2.7 2.6 2.6 2.5 2.4 2.2 2.0 1.8

117 2.6 2.6 2.6 2.6 2.5 2.5 2.4 2.3 2.1 1.9 1.6

118 2.5 2.4 2.4 2.4 2.4 2.3 2.2 2.1 1.9 1.7 1.4

119 2.2 2.2 2.2 2.2 2.1 2.1 2.0 1.9 1.7 1.3 1.1

120+ 2.0 2.0 2.0 1.9 1.9 1.8 1.8 1.6 1.4 1.1 1.0

64 Publication 590-B (2023)
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 (2023) 65
Appendix C. Recapture Amount—Allocation Chart

Enter the amount from your 2023 Form 

8606, line 19 ........................

Before you begin: You will need your prior year Form(s) 8606 and income tax return(s) if you entered an amount on 

any line(s) as indicated below.

You will now allocate the amount you entered above (2023 Form 8606, line 19) in the order shown, to the amounts on 

the lines listed below (to the extent a prior year distribution wasn't allocable to the amount). The maximum amount you 

can enter on each line below is the amount entered on the referenced lines of the form for that year. Note. Once you 

have allocated the full amount from your 2023 Form 8606, line 19, STOP. 

Tax Year Your Form

2023 Form 8606, line 20 ............. Form 8606, line 22 ............

1998 Form 8606, line 16 ............. Form 8606, line 15 ............

1999 Form 8606, line 16 ............. Form 8606, line 15 ............

2000 Form 8606, line 16 ............. Form 8606, line 15 ............

2001 Form 8606, line 18 ............. Form 8606, line 17 ............

2002 Form 8606, line 18 ............. Form 8606, line 17 ............

2003 Form 8606, line 18 ............. Form 8606, line 17 ............

2004 Form 8606, line 18 ............. Form 8606, line 17 ............

2005 Form 8606, line 18 ............. Form 8606, line 17 ............

2006 Form 8606, line 18 ............. Form 8606, line 17 ............

2007 Form 8606, line 18 ............. Form 8606, line 17 ............

2008 Form 8606, line 18;

and 

Form 1040, line 16b; Form 

1040A, line 12b; or Form 

1040NR, line 17b* ..............

Form 8606, line 17; 

and 

Form 1040, line 16a; Form 

1040A, line 12a; or Form 

1040NR, line 17a** ............

2009 Form 8606, line 18; 

and 

Form 1040, line 16b; Form 

1040A, line 12b; or Form 

1040NR, line 17b* ..............

Form 8606, line 17; 

and 

Form 1040, line 16a; Form 

1040A, line 12a; or Form 

1040NR, line 17a** ............

2010 Form 8606, lines 18 and 

23* ...........................

Form 8606, lines 17 and 

22** ..........................

2011 Form 8606, line 18; 

and 

Form 1040, line 16b; Form 

1040A, line 12b; or Form 

1040NR, line 17b* ..............

Form 8606, line 17; 

and 

Form 1040, line 16a; Form 

1040A, line 12a; or Form 

1040NR, line 17a** ............

2012 Form 8606, line 18; 

and 

Form 1040, line 16b; Form 

1040A, line 12b; or Form 

1040NR, line 17b* ..............

Form 8606, line 17; 

and 

Form 1040, line 16a; Form 

1040A, line 12a; or Form 

1040NR, line 17a** ............

2013 Form 8606, line 18; 

and 

Form 1040, line 16b; Form 

1040A, line 12b; or Form 

1040NR, line 17b* ..............

Form 8606, line 17; 

and 

Form 1040, line 16a; Form 

1040A, line 12a; or Form 

1040NR, line 17a** ............

2014 Form 8606, line 18; 

and 

Form 1040, line 16b; Form 

1040A, line 12b; or Form 

1040NR, line 17b* ..............

Form 8606, line 17; 

and 

Form 1040, line 16a; Form 

1040A, line 12a; or Form 

1040NR, line 17a** ............

2015 Form 8606, line 18; 

and 

Form 1040, line 16b; Form 

1040A, line 12b; or Form 

1040NR, line 17b* ..............

Form 8606, line 17; 

and 

Form 1040, line 16a; Form 

1040A, line 12a; or Form 

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.

66 Publication 590-B (2023)
Appendix C. Recapture Amount—Allocation Chart (Continued)

Tax Year Your Form

2016 Form 8606, line 18; 

and 

Form 1040, line 16b; Form 

1040A, line 12b; or Form 

1040NR, line 17b* .............

Form 8606, line 17; 

and 

Form 1040, line 16a; Form 

1040A, line 12a; or Form 

1040NR, line 17a** ............

2017 Form 8606, line 18; 

and 

Form 1040, line 16b; Form 

1040A, line 12b; or Form 

1040NR, line 17b* .............

Form 8606, line 17; 

and 

Form 1040, line 16a; Form 

1040A, line 12a; or Form 

1040NR, line 17a** ............

2018 Form 8606, line 18; 

and 

Form 1040, line 4b; or Form 

1040NR, line 17b* .............

Form 8606, line 17;

and 

Form 1040, line 4a; or Form 

1040NR, line 17a** ............

2019 Form 8606, line 18; 

and 

Form 1040 or 1040-SR, line 4d; 

or Form 1040-NR, 

line 17b* .....................

Form 8606, line 17;

and 

Form 1040 or 1040-SR, line 4c; 

or Form 1040-NR, 

line 17a** .....................

2020 Form 8606, line 18; 

and Form 1040, 1040-SR, or 

1040-NR, line 5b* .............

Form 8606, line 17;

 and 

Form 1040, 1040-SR, or 

1040-NR, line 5a** ............

2021 Form 8606, line 18; 

and Form 1040, 1040-SR, or 

1040-NR, line 5b* .............

Form 8606, line 17;

 and 

Form 1040, 1040-SR, or 

1040-NR, line 5a** ............

2022 Form 8606, line 18; 

and Form 1040, 1040-SR, or 

1040-NR, line 5b* .............

Form 8606, line 17;

 and 

Form 1040, 1040-SR, or 

1040-NR, line 5a** ............

2023 Form 8606, line 18; 

and Form 1040, 1040-SR, or 

1040-NR, line 5b* .............

Form 8606, line 17;

 and 

Form 1040, 1040-SR, or 

1040-NR, line 5a** ............

2023 Form 8606, line 25c ...........

* Only include those amounts rolled over to a Roth IRA.

** Only include any contributions (usually box 5 of Form 1099-R) that were taxable to you when made and rolled over to a Roth IRA.

Appendix D. Qualified Charitable Deduction (QCD) 

Adjustment Worksheet Keep for Your Records

1.

Enter the total amounts of contributions deducted in prior years that you were age 701/2 or older that did not reduce 

the excludable amount of qualified charitable contributions in prior years. 1.

2.

Enter the total amounts contributed and deducted during the current year if you were age 701/2 (or older) at the end of 

the year. If this is your first QCD worksheet, also include contributions you deducted in prior years during which you 

were age 701/2 (or older) at the end of the year. 2.

3. Add the amounts on lines 1 and 2. 3.

4. Enter the total amounts of qualified charitable distributions made during the current year, not to exceed $100,000. 4.

5. Subtract line 3 from line 4. This is the amount of your excludable qualified charitable distribution for the current year.* 5.

*If zero or less, you have no excludable qualified charitable distribution. If greater than zero, enter -0- on line 1 of your subsequent QCD worksheet. If less than zero, 

enter the amount as a positive amount on line 1 of your subsequent QCD worksheet.

Publication 590-B (2023) 67
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.

10-year rule 12

10% additional tax 24, 28

5-year rule 12

A

Account balance 7

Additional taxes 22, 28

(See also Penalties)

Reporting 29

Age 59 1/2 rule 24

Age 72 rule:

Required minimum distributions 

(RMD) 6

Annuity contracts:

Borrowing on 22

Distribution from insurance 

company 13

Distribution from IRA account 21

Early distributions 25

Assistance (See Tax help)

B

Basis:

Inherited IRAs 5

Roth IRAs 31

Beginning date, required 6

Beneficiaries 8

Change of 7

Death of beneficiary 9

Early distributions to 25

Individual as 10

More than one 9, 12

Roth IRAs 35

Sole beneficiary spouse more than 

10 years younger 7

C

Change in marital status 7

Change of beneficiary 7

Charitable distributions, 

qualified 13

Collectibles 23

D

Death of beneficiary 9

Deemed IRAs 2

Disabilities, persons with:

Early distributions to 25

Disaster-related relief 36

Distributions

After required beginning date 6

Age 59 1/2 rule 24

Beneficiaries (See Beneficiaries)

Delivered outside U.S. 21

Figuring nontaxable and taxable 

amounts 15

From individual retirement 

accounts 7

From individual retirement 

annuities 7

Fully or partly taxable 15

Insufficient 28

Qualified charitable 13

Qualified HSA funding 14

Qualified reservist 27

Roth IRAs 31-35

Ordering rules for 33

Recapture amount 34

Taxable status of 13

E

Early distributions 22, 24-28

(See also Penalties)

Age 59 1/2 rule 24

Defined 24

Disability exception 25

First-time homebuyers, 

exception 27

Higher education expenses, 

exception 26

Medical insurance, exception 25

Roth IRAs 33

Unreimbursed medical expenses, 

exception 25

Education expenses 26

Employer retirement plans:

Prohibited transactions 23

Estate tax 22

Deduction for inherited IRAs 5

Excess accumulations 28, 29

Roth IRAs 36

Exempt transactions 23

F

Failed financial institutions 13

Fiduciaries:

Prohibited transactions 22

First-time homebuyers 27

Five-year rule:

5-year rule 10

Form 1099-R 21

Distribution code 1 used on 29

Letter codes used on 21

Number codes used on 21

Form 5329 28, 29

Recapture tax 26

Form 8606 15, 16, 21

H

Higher education expenses 26

HSA funding distributions, 

qualified 14

I

Individual retirement accounts:

Distributions from 7

Individual retirement annuities:

Distributions from 7

Individual retirement bonds:

Cashing in 21

Inherited IRAs 6

Insufficient distributions 28

Interest on IRA 2

Investment in collectibles:

Collectibles defined 23

Exception 24

IRA Owner:

And spouse more 10 years 

younger 11

And spouse not more 10 years 

younger 11

L

Life expectancy 7

Tables (Appendix B) 48

M

Mandatory 60-day 

postponement 40

Marital status, change in 7

Medical expenses, 

unreimbursed 25

Medical insurance 25

Minimum distribution (See Required 

minimum distribution)

Missing children, photographs of 2

More than one beneficiary 9

More than one IRA:

Required minimum distribution 12

N

no designated beneficiary 11

No table 12

Nondeductible contributions 28

P

Penalties 22-29

Early distributions 24-28

Excess accumulations 28, 29

Exempt transactions 23

Prohibited transactions 22, 23

Reporting 29

Pledging account as security 22

Prohibited transactions 22, 23

Taxes on 23

Publications (See Tax help)

Q

Qualified birth or adoption 

distribution 27

Qualified charitable 

distributions 13

68 Publication 590-B (2023)
R

Recapture tax:

Changes in distribution method 26

Receivership distributions 24

Reporting:

Additional taxes 29

Nontaxable distribution on Form 

8606 16

Taxable amounts 21

Taxable distributions 22

Required beginning date 6

Required minimum distribution 2, 

6-13

Distribution period 7

During lifetime 7

Figuring 7

For beneficiary 10

Table to use 11

In year of owner's death 8

Installments allowed 12

More than one IRA 12

Sole beneficiary spouse who is 

more than 10 years younger 7

Reservists:

Qualified reservist distribution 27

Roth IRAs 31-36

Defined 31

Distributions 31-35

After death of owner 35

Insufficient 36

Ordering rules for 33

Early distributions 33

Excess accumulations 36

Figuring taxable part 35

Withdrawing or using assets 35

S

Services received at reduced or no 

cost 23

Students:

Education expenses 26

Substantially equal payments 25

Surviving spouse 8

T

Table I:

Eligible designated beneficiary 11

No designated beneficiary 11

Spousal beneficiary 11

Table I (Single Life Expectancy) 48

Table II 11

Table II (Joint Life and Last 

Survivor Expectancy) 50

Table III 11

Table III (Uniform Lifetime) 65

Tables:

Life expectancy (Appendix B) 48

Using this publication (Table I-1) 4

Tax advantages of IRAs 3

Tax help 40

Ten-year rule:

10-year rule 10

Traditional IRAs 5-29

Age 59 1/2 rule 24

Defined 5

Inherited IRAs 6

Loss of IRA status 23

Withdrawing or using assets 6

Trusts:

As beneficiary 12

U

Unreimbursed medical 

expenses 25

W

Withdrawing or using assets

Roth IRAs 35

Traditional IRAs 6

Withholding 21

Publication 590-B (2023) 69