A document published by the Internal Revenue Service (IRS) that provides information on how to treat distributions from pensions and annuities, and how to report income from these distributions on a tax return. IRS Publication 575 also outlines how to roll distributions into another retirement plan. IRS Publication 575 does not cover the tax treatment of funds from nonqualified plans, such as commercial annuities. Information on this treatment is available in IRS Publication 939 (General Rule for Pensions and Annuities). In addition, this publication does not cover benefits from retired government employees or their beneficiaries, which are covered in IRS Publication 721 (Tax Guide to U.S. Civil Service Retirement Benefits).