IRS publication guide · Last reviewed August 3, 2026
IRS Publication 590-b: Distributions from Individual Retirement Arrangements Overview
A concise map of IRA distribution concepts and beneficiary topics without reproducing the publication.
Revision warning
Verify the publication’s revision year, applicable tax period, recent developments, and post-release corrections on IRS.gov. Current forms and instructions control when they differ from an older publication.
What Publication 590-b generally covers
Publication 590-b discusses IRA distribution concepts and beneficiary topics. It is an educational reference, not a substitute for the current form instructions governing a specific filing.
Who may find it useful
People receiving or planning IRA distributions may use it to identify questions, records, and official rules that deserve closer review.
Topics to review
- Definitions and scope for the publication’s subject
- Records and examples used to explain general federal treatment
- Exceptions, limitations, and cross-references to current instructions
- Recent developments or corrections posted after release
Related forms
Forms 8606 and 5329 may connect to the publication. The applicable form’s current instructions control.
Related calculators
Official IRS source
IRS About Publication 590-b page · IRS Forms, Instructions and Publications directory
No publication is hosted or copied here. Last reviewed August 3, 2026.
Tax disclaimer
General education only. Verify the current publication and form instructions; this page does not determine eligibility, filing treatment, or a tax result.