How to Withdraw From an IRA CD With Tax Liability

Report your IRA CD withdrawal at tax time.
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Putting your traditional IRA funds in a CD -- especially a long-term CD -- can prove a powerful ploy to keep you from touching the funds before retirement. After all, not only do you face the IRA early withdrawal penalty if you remove any funds before age 59 1/2, you also have the CD's own early withdrawal penalty to worry about. Anytime you withdraw traditional IRA funds -- from a CD or any other vehicle -- you must pay income tax.

Step 1

Look out for the CD maturity date to arrive. In most cases, if you withdraw money from a CD before the maturity date, the amount will be subject to CD early withdrawal penalties. If you are already assuming tax liability, taking on penalties will only further reduce the net amount.

Step 2

Tell the trustee you want to withdraw the funds. You may have to fill out a form online or in print. The process may take one to three business days. Request to have the funds delivered by check or electronic deposit to your bank account. You may be able to pick up the check from the institution. Otherwise, add check mailing time to the processing time.

Step 3

Look for your Internal Revenue Service Form 1099-R in late January or February of the following year. The form reports to the IRS your IRA withdrawals. It also indicates what portion of the withdrawal is taxable or subject to penalty.

Step 4

Report the withdrawal in the income section of Internal Revenue Service Form 1040 when you file your tax return. As of 2012, this data would be entered on Line 15.

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