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Text of IRS Publication 590-B: Distributions from Individual Retirement Arrangements (IRAs), for Use in Preparing 2020 Returns (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
May 26, 2021

66 pages."What's New: [1] Coronavirus-related distributions.... [2] Special rules for qualified disaster distributions and repayments expanded.... [3] RMDs not required in 2020.... [4] Qualified birth or adoption distribution.... [5] Qualified plan loan offsets.... [6] Modification of required distribution rules for designated beneficiaries.... [7] Required minimum distributions (RMDs)." [Rev. May 13, 2021, published online May 26, 2021]

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