Retirement plans check-up
Three-step approach designed to help business owners properly operate their retirement plans.
Frequently asked questions
Forms
- Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. PDF
- Form 5305-A-SEP, Salary Reduction Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement PDF
- Form 5305-SEP, Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement PDF
- Form 5304-SIMPLE, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - Not for Use With a Designated Financial Institution PDF
- Form 5305-SIMPLE, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - for Use With a Designated Financial Institution PDF
- Form 5329, Additional Taxes on Qualified (Including IRAs) and other Tax-Favored Accounts PDF
- Form 8880, Credit for Qualified Retirement Savings Contributions PDF
- Form 8881, Credit for Small Employer Pension Plan Startup Costs PDF
Publications - IRS
- Publication 17, Your Federal Income Tax
- Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
- Publication 575, Pension and Annuity Income
- Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs)
- Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)
- Publication 939, General Rule for Pensions and Annuities
- Publication 3066, Have you had your check-up this year? for Retirement Plans PDF
- Publication 3998, Choosing a Retirement Solution for Your Small Business PDF
- Publication 4118, Lots of Benefits - Retirement Plans Life Cycle PDF
- Publication 4333, SEP Retirement Plans for Small Businesses PDF
- Publication 4334, SIMPLE IRA Plans for Small Businesses PDF
- Publication 4336, SARSEP for Small Businesses PDF
- Publication 4407, SARSEP - Key Issues and Assistance PDF
- Publication 4587, Payroll Deduction IRAs for Small Businesses PDF
Other resources
- Fix-It Guides - Common Problems, Real Solutions
Find, fix, and avoid common mistakes in plans. - It is important to review the requirements for operating your retirement plan's operating requirements every year. IRS designed these checklists as a tool to help you keep your plan in compliance with important tax rules.
- Correcting Plan Errors
IRS correction programs that enable sponsors or retirement plans that have experienced compliance violations to preserve the tax benefits of their plans.
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Saver's Credit
Information on the Retirement Savings Contributions Credit (Saver’s Credit)
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Rollover Chart PDF
A Rollover Chart summarizing the rollover rules is provided as a general guide but should not be relied upon as a substitute for professional tax advice.
- Changes in Your Life May Affect Retirement Planning
A discussion on two types of retirement plans (SEP and SIMPLE IRA) that are tailored for many businesses
Reasons for starting a retirement savings program.
Help
Calculators for Investors
Official information and services from the U.S. government
Providing financial education resources for all Americans