Reminders

Distributions to victims of domestic abuse. Beginning with distributions made after December 31, 2023, a distribution to a domestic abuse victim is not subject to the 10% additional tax on early distributions if the distribution meets certain requirements. For more information, see Distributions to victims of domestic abuse, later. Distributions for emergency personal expenses. Beginning with distributions made after December 31, 2023, a distribution to an individual for certain emergency personal expenses is not subject to the 10% additional tax on early distributions if certain requirements are met. For more information, see Distributions for emergency per- sonal expenses, later. Transfers and rollovers of assets and the substan- tially equal payment method. Beginning after December 31, 2023, certain transfers and rollovers of assets from qualified plans or annuity contracts using the substantially equal periodic payment method are not considered a modification of the distribution method if certain requirements are met. For more information, see Transfers and Rollovers of Assets, later. The direct payment requirement for certain distribu- tions for payment of health or long-term care insur- ance repealed. Distributions from governmental plans to an eligible retired public safety officer made after December 29, 2022, for health and long-term care insurance can be excluded from that eligible retired public safety officer’s gross income.

These distributions are excluded from gross income whether the premiums are paid directly to the provider of the accident or health plan or qualified long-term care insurance contract by deduction from a distribution from the eligible retirement plan or if the distributions are made to the eligible retired public safety officer to pay premiums to an accident or health plan (or a qualified long-term care insurance contract).

The amount which may be excluded from gross income for the tax year can’t exceed the lesser of $3,000 or the amount paid for the insurance. Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children se- lected by the Center may appear in this publication on pa- ges that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.