Publication 590-B 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 Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs). Current revision Publication 590-B PDF (HTML | eBook EPUB) Recent developments None at this time. Other items you may find useful Publication 590-B revisions About Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) About Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) About Publication 575, Pension and Annuity Income About Publication 939, General Rule for Pensions and Annuities About Publication 976, Disaster Relief Other current products Related items About Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Form 5304-SIMPLE, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - Not for Use With a Designated Financial Institution Form 5305-S, SIMPLE Individual Retirement Trust Account Form 5305-SA, SIMPLE Individual Retirement Custodial Account Form 5305-SIMPLE, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - for Use With a Designated Financial Institution About Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts About Form 5498, IRA Contribution Information (Info Copy Only)