Skip to content
ChatProjectCodes

Pension and Annuity Income›2025 Returns

!

Publication 575 — Pension and Annuity Income · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION

Distributions from a designated Roth account are treated separately from other distributions from the plan.

4 Publication 575 (2025)

an amount or form of benefit that isn’t available under the plan.

A spouse or former spouse who receives part of the benefits from a retirement plan under a QDRO reports the payments received as if they were a plan participant. The spouse or former spouse is allocated a share of the participant’s cost (investment in the contract) equal to the cost times a fraction. The numerator of the fraction is the present value of the benefits payable to the spouse or former spouse. The denominator is the present value of all benefits payable to the participant.

A distribution that is paid to a child or other dependent under a QDRO is taxed to the plan participant.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Publication 575 — Pension and Annuity Income
Publication 575 — Pension and Annuity Income

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.