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 590  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 Appartements a Gdynia5305A-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) 5305-SIMPLE  Savings Incentive Match Plan for Employees of Small Employers(SIMPLE) (for Use With a Designated Financial Institution) Essen hotel rooms5500-EZ  Annual Return of One-Participant (Owners and Their Spouses)Retirement Plan