Topics Simplified employee pensions (SEPs) SIMPLE retirement plans Qualified plans Individual retirement arrangements (IRAs) Useful Items Publication 15  Circular E, Employer's Tax Guide 533  Self-Employment Tax 560  Retirement Plans for Small Business (SEP, SIMPLE, and KeoghPlans) 575  Pension and Annuity Income hotel rates Sorrento590  Individual Retirement Arrangements (IRAs) (Including Roth IRAsand Education IRAs) Form (and Instructions) W-2  Wage and Tax Statement 5305-SEP  Simplified Employee Pension-Individual RetirementAccounts Contribution Agreement 5305A-SEP  Salary Reduction and Other Elective Simplified EmployeePension-Individual Retirement Accounts Contribution Agreement 5304-SIMPLE  Savings Incentive Match Plan for Employees of Small Employers(SIMPLE) (Not subject to the Designated Financial InstitutionRules) discount hotels in Taastrup5305-SIMPLE  Savings Incentive Match Plan for Employees of Small Employers(SIMPLE) (for Use With a Designated Financial Institution) 5500-EZ  Annual Return of One-Participant (Owners and Their Spouses)Retirement Plan