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Taxpayers with Individual Retirement Arrangement (IRA) Plans, by Type of Plan, Tax Year 2013 (All figures are estimates based on samples - money amounts are in thousands of dollars)f Total [4]5n.a. -- Not available. N/A -- Not applicable. [1] For SEP and SIMPLE plans, total contributions include contributions made by the taxpayer directly as well as those made by an employer. [2] Owners of traditional IRAs are able to convert traditional IRAs to Roth IRAs. Under certain circumstances, SEP or SIMPLE IRAs could also be converted to Roth IRAs; however, these amounts could not be identified separately for the purpose of these statistics. [3] Withdrawals are reported on Form 1099-R; does not include withdrawals made for the purpose of rollovers to other IRA accounts if the transfer was made by the trustee; Roth IRA conversions are shown separately. [4] The total represents the number of taxpayers who have at least one IRA account. Taxpayers may have multiple types of IRA plans. Consequently, the sum of the number of taxpayers with the various types of IRA plans will exceed the total shown in the table. For additional explanations, see Bryant, Victoria and Jon Gober,  Accumulation and Distribution of Individual Retirement Arrangements, 2010 , SOI Bulletin, Fall 2013, Volume 33, Number 2. Note: Details may not add to total due to rounding. Source: Matched file of Forms 1040, 1099-R, and 5498 for Tax Year 2013. 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