Page 194 - Other Income for Individuals

Inherited pension or individual retirement

arrangement (IRA)

 If you inherited a pension or an IRA, you may

have to include part of the inherited amount
in your income.
 See Survivors and Beneficiaries in Pub. 575 if

you inherited a pension.
 See What if You Inherit an IRA? in Pubs. 590-A

and 590-B if you inherited an IRA.

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