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

CAUTION

If you must include any amount in your gross in- come, you may have to increase your withholding or make estimated tax payments. See Pub. 505.

Choosing the right option. Table 1 may help you decide which distribution option to choose. Carefully compare the effects of each option.

Table 1. Comparison of Payment to You Versus Direct Rollover

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▸Contents — Publication 575 — Pension and Annuity Income

Publication 575 — Pension and Annuity Income

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