IRS Resource #62
This IRS.gov resource is part of the Retirement section of the Federal Tax Study Library.
Resource
One-Participant 401(k) Plans
Why It Matters
Importance level: Essential. This resource can help you build practical knowledge of U.S. federal taxation and tax compliance.
What to Study
Study One-Participant 401(k) Plans and how it applies to federal tax compliance and research.
Official IRS.gov Link
Open One-Participant 401(k) Plans on IRS.gov
Tax rules and IRS guidance can change. Always check the current IRS page, forms, instructions, and tax-year-specific guidance before relying on the information for a tax filing.
https://www.irs.gov/retirement-plans/one-participant-401k-plans