This chapter discusses the tax treatment of distributions you receive from:

1. An employee pension or annuity from a qualified plan,
2. A disability retirement, and
3. A purchased commercial annuity.

What is not covered in this chapter. The following topics are not discussed in this chapter:

1. The General Rule. This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans. If your annuity starting date is after November 18, 1996, you generally cannot use the General Rule for a qualified plan. For more information about the General Rule, get Publication 939.
2. Civil Service retirement benefits. If you are retired from the federal government (either regular or disability retirement), get Publication 721, Tax Guide to U.S. Civil Service Retirement Benefits. Publication 721 also covers the information that you need if you are the survivor or beneficiary of a federal employee or retiree who died.
3. Individual Retirement Arrangements (IRAs). Information on the tax treatment of amounts you receive from an individual retirement arrangement (IRA), as well as general information on traditional and Roth IRAs, is in chapter 18.

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