The IRS has released the 2018 version of Publication 590-B, Distributions From Individual Retirement Arrangements (IRAs). This publication describes taxpayer rules for IRA distributions and is one of two IRA-specific IRS publications—Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs), is the second. The 2018 version of Publication 590-A was released in December 2018.
The What’s New section of Publication 590-B notes that it is no longer possible to recharacterize a Roth IRA conversion or a rollover of non-Roth employer-sponsored retirement plan assets to a Roth IRA. It also notes that Form 1040, U.S. Individual Income Tax Return, has been redesigned, and that Forms 1040A and 1040-EZ and some miscellaneous itemized tax deductions are no longer available.
Rules associated with IRA-based employer-sponsored retirement plans, including SIMPLE IRA or SEP plans, generally are not part of these publications, but are covered in Publication 560, Retirement Plans for Small Business.