Taking an In-Kind Distribution of Gold
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Short on time? The essentials
- An in-kind distribution ships physical bullion out of the depository to the owner; no sale happens inside the IRA.
- The taxable amount is the fair market value on the distribution date, reported on Form 1099-R Boxes 1 and 2a.
- For a Traditional gold IRA, that fair market value is added to ordinary income at the owner's federal marginal rate.
- An in-kind distribution can satisfy a required minimum distribution; the fair market value counts toward the RMD dollar amount.
- Under age 59 and a half, the same 10 percent additional tax under IRC Section 72(t) applies unless a statutory exception is met.
- Post-distribution, the coins or bars become the owner's personal property with a cost basis equal to the reported fair market value.
- Selling that metal later in personal ownership is a separate event under the collectibles capital gains rules of IRC Section 408(m)(2), capped at 28 percent federal for long-term gains.
- Texas residents pay federal tax only because there is no state personal income tax; the Texas Bullion Depository in Leander is one in-state IRA storage option.
On this page
- What an in-kind distribution actually is
- Fair market value and how the taxable amount is set
- In-kind versus sell-then-cash: what changes
- The federal tax stack on a Texas resident
- Chart: what a 50,000 dollar in-kind split looks like
- Satisfying a required minimum distribution in kind
- Estimate your RMD dollar amount
- In-kind under age 59 and a half
- Cost basis reset after the distribution
- The 28 percent collectibles capital gains rate
- Roth gold IRA in-kind distributions
- Physical delivery: shipping, insurance, and chain of custody
- In-kind from the Texas Bullion Depository
- Segregated versus commingled: what you actually receive
- Out-of-pocket costs of an in-kind distribution
- When taking an in-kind distribution of gold is a bad idea
- In-kind gold IRA distribution FAQ
What an in-kind distribution actually is
An in-kind distribution means the physical asset leaves the retirement account as-is. In a gold IRA, that asset is IRS-approved bullion held by a nonbank trustee at an approved depository. The metal is shipped to the account owner rather than sold inside the account for cash.
The Internal Revenue Service treats the transfer of property out of an IRA the same as a cash withdrawal for tax purposes. IRS Publication 590-B, chapter 1, states that a distribution can be made in property, and the taxable amount is the fair market value of that property on the distribution date.
The mechanics involve three parties. The IRA custodian (the nonbank trustee) authorizes the release of the metal. The depository holds the physical bullion and executes the shipment. The owner receives the coins or bars at a delivery address, signs for them, and takes personal custody.
An in-kind distribution is not a rollover. Once the metal is in the owner's hands or the owner's private storage, the tax event has occurred and the coins or bars are no longer inside a retirement account. This is a one-way move; the same physical metal cannot be redeposited to the IRA beyond the standard annual contribution limit.
Fair market value and how the taxable amount is set
The taxable amount is the fair market value of the metal on the distribution date. Fair market value follows the standard definition in Treasury regulations: the price a willing buyer would pay a willing seller in an open market, with neither under compulsion and both having reasonable knowledge of the relevant facts.
In practice, custodians and depositories use a documented spot-price feed from a recognized source such as the London Bullion Market Association PM fix or a real-time COMEX feed. The valuation snapshot is taken at the moment the metal ships or at the close of the business day, according to the custodian's written procedure.
Two people can hold the same one-ounce American Gold Eagle and see two different values on the same day. Retail bid, retail ask, and wholesale spot are all different prices. For IRA reporting, the custodian uses a consistent method disclosed in its IRA agreement, typically the wholesale spot on the shipment date.
That method matters because the number reported on Form 1099-R is what the IRS matches to your return. Suppose the shipment date carries a spot price of 3,200 dollars per ounce and 16 coins move out. The custodian reports 51,200 dollars in Box 2a. That is the taxable amount for the year, not the retail quote a dealer might publish later.
In-kind versus sell-then-cash: what changes
Both routes end in a distribution taxed at the fair market value on the distribution date. What differs is what the owner actually holds after the tax hits and what frictional costs are paid along the way. The table below lines them up side by side.
| Dimension | In-kind delivery | Sell inside IRA, then cash distribution |
|---|---|---|
| What leaves the IRA | Physical coins or bars, shipped to the owner | Cash equal to the sale proceeds |
| Taxable amount reported | Fair market value of the metal on the distribution date | Sale proceeds credited to the IRA cash account |
| Dealer bid-ask spread | Not paid; no sale happens | Paid; the custodian's dealer buys the metal at the wholesale bid |
| Depository outbound fees | Paid by the owner; typically 40 to 150 dollars per shipment plus insured courier | None; nothing physically ships |
| Post-distribution asset | Coins or bars as personal property, new cost basis at fair market value | Cash (or the owner buys metal separately at retail) |
| Future tax on later sale | Capital gains on gain above the new cost basis, collectibles rate up to 28 percent for long-term | No further tax event on the cash itself |
| Storage after distribution | Owner's responsibility; home safe or private vault | None; cash sits in a taxable account |
Source: IRS Publication 590-B chapter 1; IRC Section 408(m); typical published depository outbound-handling schedules for Delaware Depository, Brinks Global, and the Texas Bullion Depository; checked June 2026.
The dealer bid-ask spread on gold coins can range from 2 to 6 percent of spot in normal markets and wider during stress. On a 50,000 dollar sale inside the IRA at a 3 percent spread, the owner loses roughly 1,500 dollars of value before tax. An in-kind route avoids that spread but pays outbound handling instead.
The federal tax stack on a Texas resident
A Traditional gold IRA in-kind distribution produces one federal charge on the fair market value. That charge is ordinary federal income tax at the owner's marginal rate for the year. The Roth version follows the Roth ordering rules and is often tax-free once qualified.
If the owner is under age 59 and a half, an additional 10 percent tax under IRC Section 72(t) applies on top of ordinary income tax, unless a statutory exception is met. That layer is explained on the sister page linked in the chooser above and in the FAQ below.
Texas adds nothing. Article 8, Section 24 of the Texas Constitution prohibits a personal income tax without voter approval. The state layer is zero for a Texas resident, whether the distribution is in-kind or cash. A California or New York resident with the same distribution owes state tax on top of federal.
The three-part stack for a Traditional gold IRA in-kind distribution to a Texas resident is: ordinary federal income tax on the fair market value, plus the 10 percent additional tax if under 59 and a half, plus zero state tax. That is the federal-only view.
Chart: what a 50,000 dollar in-kind split looks like
The chart plots the federal tax split for a 50,000 dollar in-kind distribution taken by a Texas resident over age 59 and a half at four common federal marginal brackets. There is no 10 percent additional tax layer in this scenario because the owner is past the age trigger.
At the 12 percent bracket the retiree keeps 44,000 dollars of metal value out of 50,000. At the 32 percent bracket that drops to 34,000. The difference is federal marginal rate, not location; Texas adds zero either way. A large distribution can push part of the fair market value into a higher bracket, so the actual net can be lower than a single-bracket estimate suggests.
Satisfying a required minimum distribution in kind
Required minimum distributions can be paid in metal. The IRS does not require an RMD to be paid in cash. The fair market value of the metal shipped to the owner counts toward the RMD dollar amount for the year, per IRS Publication 590-B.
This route is common for retirees who want to keep the metal rather than sell it. The custodian calculates the RMD dollar amount from the December 31 prior-year balance and the Uniform Lifetime Table divisor, then works with the depository to ship coins or bars whose fair market value equals or exceeds that amount.
Rounding matters. A 12,500 dollar RMD is unlikely to match the fair market value of a whole number of one-ounce American Gold Eagles at any given spot price. Custodians handle the gap by shipping enough metal to meet the RMD and returning the small remainder as cash, or by mixing coin denominations. Confirm the specific rounding procedure with your custodian.
The RMD deadline is December 31 of the year the distribution is due. In-kind shipments take longer to settle than cash sales, so custodians typically want an in-kind RMD request several weeks before year-end. Miss the December 31 deadline and the 25 percent excise tax under IRC Section 4974 (reduced to 10 percent if corrected within a two-year window under SECURE 2.0) applies to the shortfall.
Estimate your RMD dollar amount
The calculator below applies the current Uniform Lifetime Table divisor to a prior-year December 31 balance and returns the RMD dollar amount. The same dollar amount can be satisfied in cash or in metal at fair market value on the shipment date.
Texas gold IRA required minimum distribution (RMD) estimator
Once required minimum distributions begin (age 73 now, 75 starting 2033), you divide last year-end balance by an IRS life-expectancy factor. Texas charges no state income tax, so the result is taxed only at the federal level. You can take a gold IRA RMD in cash or in metal.
Estimate only, not tax advice. Uses the IRS Uniform Lifetime Table (most owners). A spouse more than 10 years younger and sole beneficiary uses a different table. Roth IRAs have no lifetime RMD. Sources: IRS Publication 590-B (Table III); IRS RMD FAQs. Consult your tax advisor.
In-kind under age 59 and a half
Nothing about the in-kind format waives the 10 percent additional tax on early distributions. IRC Section 72(t) applies to the taxable amount regardless of whether the distribution is cash or property. If the owner is under 59 and a half and no statutory exception applies, the 10 percent tax stacks on the fair market value.
A common misread is that a person can take metal in-kind before 59 and a half and defer the tax by not selling the coins. The distribution date sets the tax event, not any later sale. Once the depository ships and the custodian issues Form 1099-R, the tax is due for the year of the shipment.
The statutory exceptions listed in 72(t)(2) apply the same way to an in-kind distribution as they do to a cash distribution. If the exception drops the 10 percent to zero, the ordinary income tax on the fair market value still applies. Review the exception catalog with your tax advisor before signing a distribution request.
SEP and SIMPLE IRAs follow the same rule, with the SIMPLE first-two-years 25 percent modification under IRC Section 72(t)(6). A Roth gold IRA under 59 and a half follows the Roth ordering rules described below.
Cost basis reset after the distribution
The fair market value reported on Form 1099-R becomes the owner's cost basis in the metal after the distribution. That reset matters for later tax events. If the coins are sold, the taxable gain is the sale price minus the reported fair market value, not the price the IRA originally paid for them.
Suppose the IRA paid 2,000 dollars per ounce for a coin in 2022. The coin is distributed in-kind in 2026 at a reported fair market value of 3,150 dollars per ounce. The 1,150 dollar gain during the IRA-holding period is captured as ordinary income at distribution. The new personal cost basis is 3,150 dollars.
If the owner later sells that coin for 3,500 dollars, the taxable gain outside the IRA is 350 dollars (3,500 minus the new 3,150 basis). Not 1,500 dollars (3,500 minus the 2,000 original purchase). The IRA-holding-period gain has already been taxed as ordinary income.
Documentation matters. Keep the Form 1099-R and any depository shipping paperwork with the reported per-coin or per-bar values. The IRS has ruled that basis records must support the number claimed on any later sale. Without records, the IRS can assume a zero basis and tax the full sale price.
The 28 percent collectibles capital gains rate
Physical gold sits under the collectibles definition in IRC Section 408(m)(2) and the long-term capital gains rules of IRC Section 1(h)(4) and 1(h)(5). Long-term gain on collectibles is taxed at up to 28 percent at the federal level, higher than the 15 or 20 percent rate that applies to most stocks and bonds.
The 28 percent rate is a cap, not a floor. If the owner's ordinary federal marginal bracket is below 28 percent, the collectibles gain is taxed at the ordinary rate instead. A retiree in the 22 percent bracket pays 22 percent on a long-term collectibles gain, not 28 percent.
Holding period starts on the day after the distribution. If the coin is sold within one year of distribution, the gain is short-term and taxed at ordinary federal marginal rates. If the coin is sold more than one year after distribution, it qualifies for long-term treatment and the 28 percent collectibles cap applies.
Texas does not add a state capital gains tax because there is no state personal income tax. The collectibles gain is a federal event only for a Texas resident. Sales tax is a separate question and follows Texas Tax Code Section 151.336, which exempts most gold and silver coin and bullion sales from state sales tax.
Roth gold IRA in-kind distributions
A Roth gold IRA follows the Roth ordering rules in IRC Section 408A. Regular Roth contributions come out first, tax-free and penalty-free at any age. Conversion basis comes out next, tax-free but with the five-year clock on the 10 percent additional tax. Earnings come out last.
An in-kind Roth distribution is valued the same way as a Traditional one. The fair market value on the distribution date is what appears on Form 1099-R. Whether that fair market value is taxable depends on where the distribution falls in the ordering sequence.
A qualified Roth distribution is tax-free and penalty-free. Qualification requires two things: the Roth is at least five tax years old, and the owner is at least 59 and a half (or disabled, deceased, or using up to 10,000 dollars on a first-time home). In a qualified Roth, the 1099-R shows the gross distribution but no taxable amount.
Pulling Roth earnings before qualification is what triggers tax and the 10 percent additional tax. IRS Publication 590-B chapter 2 walks through the ordering rules and the qualification test.
Physical delivery: shipping, insurance, and chain of custody
The physical hand-off is the practical part of an in-kind distribution. Depositories ship insured through specialty couriers such as Brinks Global Services, Loomis, or Malca-Amit. Retail parcel carriers are generally not used because the packages exceed standard insurance limits and require chain-of-custody documentation.
The seven-step sequence below is what the owner actually experiences. Timelines can vary by depository, custodian, and courier schedule. Confirm the specific process with your custodian in writing before signing the distribution request.
- Confirm eligibility and elect in-kind. Verify your age status (over or under 59 and a half, RMD due or not) with your tax advisor. Sign your custodian's IRA distribution form and elect in-kind delivery rather than cash.
- Complete Form W-4R withholding election. The default federal income tax withholding is 10 percent of the fair market value. Elect zero if you plan to pay tax with estimated payments, or a higher rate if you want more prepaid. In-kind requires cash on hand for withholding unless you elect zero.
- Custodian instructs the depository. The IRA custodian sends the depository a signed release identifying the specific coins or bars to ship, the delivery address, and the required insurance. Segregated storage lets you request the exact serial-numbered bars you originally deposited.
- Depository prepares the shipment. Staff pulls the metal, weighs and photographs it, generates a packing list, and books an insured courier pickup. Fair market value is priced at the shipment day using the custodian's disclosed spot feed.
- Courier delivers with signature required. The courier hands the shipment to the account owner or a designated adult at the delivery address. Signature captures the transfer of custody; the depository's insurance ends and the owner's coverage begins.
- Owner verifies against the packing list. Match every coin and bar to the packing list on delivery, in front of the courier if possible. Report any discrepancy the same day to the depository and the custodian to preserve insurance claim rights.
- Store securely and file Form 1099-R at year end. The metal is now personal property; home safe, private vault, or bank safe-deposit box are the common options. The custodian issues Form 1099-R by January 31 of the following year with the fair market value in Box 1 and Box 2a.
In-kind from the Texas Bullion Depository
The Texas Bullion Depository is the only state-run precious-metals depository in the United States. It sits in Leander, Texas, north of Austin, on a purpose-built 40,000 square foot campus. The depository was established by law signed by Governor Greg Abbott on June 12, 2015 and has operated since 2017 under Lone Star Tangible Assets LP as the state-selected contractor.
Lone Star Tangible Assets LP received IRS approval as a nonbank trustee in 2023, per the depository's public IRA storage page. That approval unlocked IRA storage inside the state facility. As of the depository's June 2026 disclosure, Equity Trust Company is the first self-directed IRA custodian to work with the Texas Bullion Depository for precious-metals IRA assets.
For a Texas resident, an in-kind distribution from the Texas Bullion Depository ships in-state. The courier trip is shorter than a Delaware or Salt Lake City route, which typically reduces insured transit time and the exposure window on the shipment. Fees and current custodian relationships change; verify with the depository and your custodian live before deciding.
The depository stores metal in segregated storage, so a Texas Bullion Depository in-kind distribution ships back the exact bars or coins that were originally deposited. That segregation is a fixed feature of the facility, per its published IRA storage description, and it removes the ambiguity that commingled storage can introduce for an in-kind request.
Segregated versus commingled: what you actually receive
Depositories offer two storage models. Segregated storage keeps each owner's metal in a dedicated compartment or safe with the same serial numbers, weights, and mint marks the owner deposited. Commingled storage pools same-type bullion by weight and type; the owner has a claim on a pro-rata quantity but not on specific pieces.
The choice matters more on the day of an in-kind distribution than during the holding period. From segregated storage, the owner receives the same one-kilogram bar that was originally deposited. From commingled storage, the owner receives one kilogram of the same type of bullion, possibly a different bar or a mix of coins totaling the same weight and fineness.
Neither storage model changes the federal tax treatment. Fair market value on the distribution date drives the taxable amount, whether the bars are the exact originals or same-type substitutes. What changes is the risk profile and the fee schedule; segregated storage typically costs more per year.
For an owner with sentimental attachment to specific coins (proof issues, mint packaging, matched serial numbers), segregated storage is the practical choice. For a bullion buyer treating gold as a fungible commodity, commingled storage lowers the annual carry cost with no downside on distribution day.
Out-of-pocket costs of an in-kind distribution
The typical costs of an in-kind distribution are listed below. Actual amounts vary by depository, custodian, and courier. Retirement-account distribution fees are one-time; storage and custodian fees stop after the metal leaves the account.
| Cost item | Who charges | Typical range |
|---|---|---|
| Distribution processing fee | IRA custodian | Zero to 250 dollars per distribution |
| Outbound handling | Depository | Forty to 150 dollars per shipment |
| Insured courier | Specialty courier such as Brinks, Loomis, or Malca-Amit | Sixty to 400 dollars depending on distance, insured value, and service level |
| Federal income tax withholding | IRA custodian (default 10 percent, elective on Form W-4R) | Zero to 100 percent of fair market value, owner elects |
| Segregated storage setup (if switching) | Depository | Zero to 100 dollars one-time |
| Estimated-tax remittance | Owner to IRS (Form 1040-ES) | Federal marginal rate on fair market value; timing depends on withholding elected |
| Post-distribution home storage or vault | Owner | Zero (home safe) to 200 dollars per year (private vault) or higher for a bank box |
Source: published fee schedules from Delaware Depository, Brinks Global Services, and the Texas Bullion Depository; Equity Trust Company published IRA distribution fees; IRS Form W-4R instructions. Checked June 2026.
The fair market value on the distribution date drives the tax number, but the out-of-pocket cash the owner needs at the moment of shipment is smaller. The custodian withholds federal income tax from the metal's value only if the owner elects a rate above zero and the account holds enough cash to cover it. Otherwise the owner pays with quarterly estimated taxes and any balance due in April.
When taking an in-kind distribution of gold is a bad idea
An in-kind distribution is a valid path in a specific set of situations (RMDs where the retiree wants to keep the metal, an owner who prefers home storage after retirement, an estate planning move discussed with a tax advisor). It is a bad idea in the situations below. We list them without a CTA attached.
You are under 59 and a half with no 72(t) exception. The 10 percent additional tax applies to the fair market value the same as it does to cash. Taking metal in-kind does not defer the tax by "not selling"; the distribution date sets the tax event.
You plan to sell the metal within weeks of distribution. The custodian's dealer network typically pays a better bid than a retail buy-back window, and selling inside the IRA avoids double courier trips. If cash is the goal, sell inside the IRA and distribute cash.
You cannot store the metal securely. Home safes rated for fire and theft cost several hundred to several thousand dollars, and homeowner's insurance rarely covers bullion above a small sub-limit. A private vault or a bank safe-deposit box is possible but adds a recurring cost that the depository was already carrying.
The metal is a Roth conversion basis inside the five-year window. Roth conversion basis can be withdrawn tax-free, but each conversion has its own five-year clock on the 10 percent additional tax. Distributing conversion basis in-kind before that clock expires can trigger the penalty on the fair market value.
You plan to redeposit "the same coins" later. Once distributed, the coins are personal property. They cannot be redeposited to the IRA beyond the annual contribution limit (7,500 dollars for 2026, plus a 1,100 dollar catch-up at age 50 or older). A 60-day rollover of the fair market value in cash is possible but does not re-import the same physical coins.
The account balance is small relative to the fees. A 5,000 dollar in-kind distribution pays roughly the same courier and processing fees as a 100,000 dollar distribution. The fee drag as a percent of the distribution is much higher on a small account, and a cash distribution may be cheaper net.
You are inside a substantially equal periodic payment schedule. A SEPP schedule under 72(t)(2)(A)(iv) requires consistent annual payments for at least five years or until age 59 and a half, whichever is later. Switching between cash and in-kind mid-schedule can risk the modification rules; consult a tax advisor before changing the format.
In-kind gold IRA distribution FAQ
What is an in-kind distribution of gold from an IRA?
It is a distribution where the IRA custodian ships physical coins or bars to the account owner instead of selling the metal inside the account for cash. The Internal Revenue Service treats it as a distribution of property; the taxable amount is the fair market value of the metal on the distribution date, reported on Form 1099-R.
How is the taxable amount calculated on an in-kind gold distribution?
The custodian uses fair market value on the distribution date, typically the wholesale spot price from a recognized feed such as the London Bullion Market Association PM fix or a real-time COMEX price. That value is reported in Box 1 and Box 2a of Form 1099-R and is added to the owner's ordinary income for the year (Traditional IRA) or handled under the Roth ordering rules.
Can an in-kind distribution satisfy a required minimum distribution?
Yes. The fair market value of the metal shipped counts toward the RMD dollar amount for the year. Custodians typically round by shipping enough metal to meet or slightly exceed the RMD; if there is a small remainder, it is settled in cash or by mixing coin denominations. The December 31 deadline applies the same way as for cash RMDs.
Does an in-kind distribution before age 59 and a half avoid the 10 percent penalty?
No. The 10 percent additional tax under IRC Section 72(t) applies to the taxable amount regardless of whether the distribution is cash or property. Taking the coins in-kind does not defer the tax by "not selling"; the distribution date sets the tax event and the 1099-R is issued for that year.
Does Texas add a state tax on an in-kind gold IRA distribution?
No. Article 8, Section 24 of the Texas Constitution prohibits a state personal income tax. A Texas resident owes federal tax only on the fair market value of the distributed metal. If the metal is sold later in personal ownership, Texas Tax Code Section 151.336 exempts most gold and silver bullion sales from state sales tax.
What happens to my cost basis after the metal leaves the IRA?
The fair market value reported on Form 1099-R becomes the new cost basis in the metal. If sold later, the taxable gain is the sale price minus that reported fair market value, not the price the IRA originally paid for the coins or bars. The IRA-holding-period appreciation has already been taxed as ordinary income at distribution.
Can I take an in-kind distribution from the Texas Bullion Depository?
Yes, if your IRA custodian works with the depository. As of June 2026, the Texas Bullion Depository publicly identifies Equity Trust Company as the first self-directed IRA custodian to route precious-metals IRA assets to the state facility. The depository stores IRA metal in segregated storage, so an in-kind distribution ships the same bars or coins that were originally deposited.
What does an in-kind distribution actually cost out of pocket?
The typical fee stack has three parts. A custodian distribution processing fee (zero to 250 dollars), a depository outbound handling fee (roughly 40 to 150 dollars), and an insured specialty courier charge (roughly 60 to 400 dollars depending on distance and insured value). Federal tax withholding is elective on Form W-4R and defaults to 10 percent unless the owner elects otherwise.
Sources
- Internal Revenue Service. Publication 590-B: Distributions from Individual Retirement Arrangements (IRAs), chapter 1 on distributions and chapter 2 on Roth ordering rules. irs.gov/publications/p590b. Checked June 2026.
- Internal Revenue Code Section 408. Individual retirement accounts, including the definition of a nonbank trustee under 408(a)(2) and the collectibles rule under 408(m). Office of the Law Revision Counsel. uscode.house.gov. Checked June 2026.
- Internal Revenue Code Section 408A. Roth IRAs, including the ordering rules for distributions. Office of the Law Revision Counsel. uscode.house.gov. Checked June 2026.
- Internal Revenue Code Section 72(t). Additional 10 percent tax on early distributions and the statutory exceptions. Office of the Law Revision Counsel. uscode.house.gov. Checked June 2026.
- Internal Revenue Code Section 1(h)(4) and 1(h)(5). Long-term capital gains treatment of collectibles, including the 28 percent maximum rate on collectibles gain. Office of the Law Revision Counsel. uscode.house.gov. Checked June 2026.
- Internal Revenue Code Section 4974. Excise tax on failure to take a required minimum distribution, reduced from 25 to 10 percent when corrected in the SECURE 2.0 window. uscode.house.gov. Checked June 2026.
- Internal Revenue Service. About Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans. irs.gov/forms-pubs/about-form-1099-r. Checked June 2026.
- Internal Revenue Service. Form W-4R: Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions. irs.gov/forms-pubs/about-form-w-4-r. Checked June 2026.
- Internal Revenue Service. Retirement topics: Required minimum distributions (RMDs), including Uniform Lifetime Table and the December 31 deadline. irs.gov RMD topic. Checked June 2026.
- Texas Bullion Depository. IRA Storage Services, including Lone Star Tangible Assets LP's 2023 IRS nonbank trustee approval and Equity Trust Company as the first custodian. texasbulliondepository.gov/ira-storage. Checked June 2026.
- Texas Comptroller of Public Accounts. Texas Bullion Depository program overview. comptroller.texas.gov depository program. Checked June 2026.
- Texas Constitution, Article 8, Section 24. Prohibition on state personal income tax without voter approval. statutes.capitol.texas.gov. Checked June 2026.
- Texas Tax Code Section 151.336. Sales tax exemption for coins and precious metals bullion sold in Texas. statutes.capitol.texas.gov Tax Code 151.336. Checked June 2026.