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About Publication 939, General Rule for Pensions and Annuities

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Publication 939 gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule.

Current revision

Publication 939 (Print version PDF | eBook EPUB)

Recent developments

None at this time.

Other items you may find useful

All revisions for Publication 939

About Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

About Form 2848, Power of Attorney and Declaration of Representative

About Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

About Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts

Low Income Taxpayer Clinics

Other current products

Related items

About Publication 524, Credit for the Elderly or the Disabled

About Publication 525, Taxable and Nontaxable Income

About Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations

About Publication 575, Pension and Annuity Income

About Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs)

About Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)

About Publication 721, Tax Guide to U.S. Civil Service Retirement Benefits

Page Last Reviewed or Updated: 28-Mar-2025