Income from retirement accounts like 401(k)s, IRAs, and pensions must be reported on Form 1040. The specific lines where you report this income depend on the type of account and whether the distributions are taxable or non-taxable:
– Taxable distributions from IRAs, pensions, and annuities are reported on lines 4a and 4b.
– Taxable distributions from 401(k)s, 403(b)s, and other employer plans are reported on lines 5a and 5b.
– Non-taxable distributions from Roth IRAs and Roth 401(k)s are reported on lines 4a and 4b, but not included in taxable income.
You may also need to file Form 8606 for non-deductible IRA contributions or Roth conversions. Refer to IRS Publication 590-B () for more details on reporting retirement income.