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Amendment To Taxes

Amendment to taxes Publication 721 - Main Content Table of Contents Part I General InformationRefund of Contributions Tax Withholding and Estimated Tax Filing Requirements Part II Rules for RetireesAnnuity starting date. Amendment to taxes Gross monthly rate. Amendment to taxes Your cost. Amendment to taxes Choosing a survivor annuity after retirement. Amendment to taxes Canceling a survivor annuity after retirement. Amendment to taxes Annuity starting date after 1986. Amendment to taxes Annuity starting date before 1987. Amendment to taxes Simplified Method General Rule Three-Year Rule Alternative Annuity Option Federal Gift Tax Retirement During the Past Year Reemployment After Retirement Nonresident Aliens Thrift Savings Plan Rollover Rules Distributions Used To Pay Insurance Premiums for Public Safety Officers How To Report Benefits Part III Rules for Disability Retirement and Credit for the Elderly or the DisabledDisability Annuity Other Benefits Credit for the Elderly or the Disabled Part IV Rules for Survivors of Federal EmployeesFERS Death Benefit CSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Thrift Savings Plan Federal Estate Tax Part V Rules for Survivors of Federal RetireesCSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Voluntary Contributions Thrift Savings Plan Federal Estate Tax Income Tax Deduction for Estate Tax Paid How To Get Tax HelpLow Income Taxpayer Clinics Part I General Information This part of the publication contains information that can apply to most recipients of civil service retirement benefits. Amendment to taxes Refund of Contributions If you leave federal government service or transfer to a job not under the CSRS or FERS and you are not eligible for an immediate annuity, you can choose to receive a refund of the money in your CSRS or FERS retirement account. Amendment to taxes The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. Amendment to taxes If the refund includes only your contributions, none of the refund is taxable. Amendment to taxes If it includes any interest, the interest is taxable unless you roll it over directly into another qualified plan or a traditional individual retirement arrangement (IRA). Amendment to taxes If you do not have the Office of Personnel Management (OPM) transfer the interest to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. Amendment to taxes See Rollover Rules in Part II for information on how to make a rollover. Amendment to taxes Interest is not paid on contributions to the CSRS for service after 1956 unless your service was for more than 1 year but not more than 5 years. Amendment to taxes Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. Amendment to taxes If you do not roll over interest included in your refund, it may qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Amendment to taxes If you separate from service before the calendar year in which you reach age 55, it may be subject to an additional 10% tax on early distributions. Amendment to taxes For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Amendment to taxes A lump-sum distribution is eligible for capital gain treatment or the 10-year tax option only if the plan participant was born before January 2, 1936. Amendment to taxes Tax Withholding and Estimated Tax The CSRS or FERS annuity you receive is subject to federal income tax withholding, unless you choose not to have tax withheld. Amendment to taxes OPM will tell you how to make the choice. Amendment to taxes The choice for no withholding remains in effect until you change it. Amendment to taxes These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. Amendment to taxes If you choose not to have tax withheld, or if you do not have enough tax withheld, you may have to make estimated tax payments. Amendment to taxes You may owe a penalty if the total of your withheld tax and estimated tax does not cover most of the tax shown on your return. Amendment to taxes Generally, you will owe the penalty for 2014 if the additional tax you must pay with your return is $1,000 or more and more than 10% of the tax to be shown on your 2014 return. Amendment to taxes For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. Amendment to taxes Form CSA 1099R. Amendment to taxes   Form CSA 1099R is mailed to you by OPM each year. Amendment to taxes It will show any tax you had withheld. Amendment to taxes File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. Amendment to taxes    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. Amendment to taxes servicesonline. Amendment to taxes opm. Amendment to taxes gov. Amendment to taxes To log in, you will need your retirement CSA claim number and your personal identification number. Amendment to taxes Choosing no withholding on payments outside the United States. Amendment to taxes   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. Amendment to taxes   To choose no withholding if you are a U. Amendment to taxes S. Amendment to taxes citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. Amendment to taxes Otherwise, OPM has to withhold tax. Amendment to taxes For example, OPM must withhold if you provide a U. Amendment to taxes S. Amendment to taxes address for a nominee, trustee, or agent (such as a bank) to whom the benefits are to be delivered, but you do not provide your own U. Amendment to taxes S. Amendment to taxes home address. Amendment to taxes   If you do not provide a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to OPM that you are not a U. Amendment to taxes S. Amendment to taxes citizen, a U. Amendment to taxes S. Amendment to taxes resident alien, or someone who left the United States to avoid tax. Amendment to taxes But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. Amendment to taxes For details, see Publication 519, U. Amendment to taxes S. Amendment to taxes Tax Guide for Aliens. Amendment to taxes Withholding certificate. Amendment to taxes   If you give OPM a Form W-4P-A, Election of Federal Income Tax Withholding, you can choose not to have tax withheld or you can choose to have tax withheld. Amendment to taxes The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. Amendment to taxes If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. Amendment to taxes To change the amount of tax withholding or to stop withholding, call OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Amendment to taxes C. Amendment to taxes calling area must call 202-606-0500). Amendment to taxes No special form is needed. Amendment to taxes You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. Amendment to taxes If you have TTY/TDD equipment, call 1-855–887–4957. Amendment to taxes If you need a PIN, call OPM's Retirement Information Office. Amendment to taxes You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. Amendment to taxes servicesonline. Amendment to taxes opm. Amendment to taxes gov. Amendment to taxes You will need your retirement CSA or CSF claim number and your PIN. Amendment to taxes Withholding from certain lump-sum payments. Amendment to taxes   If you leave the federal government before becoming eligible to retire and you apply for a refund of your CSRS or FERS contributions, or you die without leaving a survivor eligible for an annuity, you or your beneficiary will receive a distribution of your contributions to the retirement plan plus any interest payable. Amendment to taxes Tax will be withheld at a 20% rate on the interest distributed. Amendment to taxes However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. Amendment to taxes If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. Amendment to taxes Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. Amendment to taxes See Rollover Rules in Part II. Amendment to taxes If you receive only your contributions, no tax will be withheld. Amendment to taxes Withholding from Thrift Savings Plan payments. Amendment to taxes   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. Amendment to taxes The amount withheld is: 20% if the distribution is an eligible rollover distribution, 10% if it is a nonperiodic distribution other than an eligible rollover distribution, or An amount determined as if you were married with three withholding allowances, unless you submit a withholding certificate (Form W-4P), if it is a periodic distribution. Amendment to taxes  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. Amendment to taxes By January 31 after the end of the year in which you receive a distribution, the TSP will issue Form 1099-R showing the total distributions you received in the prior year and the amount of tax withheld. Amendment to taxes   For a detailed discussion of withholding on distributions from the TSP, see Important Tax Information About Payments From Your TSP Account, available from your agency personnel office or from the TSP. Amendment to taxes The above document is also available in the “Forms & Publications” section of the TSP website at www. Amendment to taxes tsp. Amendment to taxes gov. Amendment to taxes Estimated tax. Amendment to taxes   Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 (after subtracting your withholding and credits) and you expect your withholding and your credits to be less than the smaller of: 90% of the tax to be shown on your income tax return for 2014, or 100% of the tax shown on your 2013 income tax return (110% of that amount if the adjusted gross income shown on the return was more than $150,000 ($75,000 if your filing status for 2014 will be married filing separately)). Amendment to taxes The return must cover all 12 months. Amendment to taxes   You do not have to pay estimated tax for 2014 if you were a U. Amendment to taxes S. Amendment to taxes citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. Amendment to taxes   Publication 505 contains information that you can use to help you figure your estimated tax payments. Amendment to taxes Filing Requirements If your gross income, including the taxable part of your annuity, is less than a certain amount, you generally do not have to file a federal income tax return for that year. Amendment to taxes The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. Amendment to taxes Children. Amendment to taxes   If you are the surviving spouse of a federal employee or retiree and your monthly annuity check includes a survivor annuity for one or more children, each child's annuity counts as his or her own income (not yours) for federal income tax purposes. Amendment to taxes   If your child can be claimed as a dependent, treat the taxable part of his or her annuity as unearned income when applying the filing requirements for dependents. Amendment to taxes Form CSF 1099R. Amendment to taxes   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. Amendment to taxes It will show the total amount of the annuity you received in the past year. Amendment to taxes It also should show, separately, the survivor annuity for a child or children. Amendment to taxes Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. Amendment to taxes   If your Form CSF 1099R does not show separately the amount paid to you for a child or children, attach a statement to your return, along with a copy of Form CSF 1099R, explaining why the amount shown on the tax return differs from the amount shown on Form CSF 1099R. Amendment to taxes    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. Amendment to taxes servicesonline. Amendment to taxes opm. Amendment to taxes gov. Amendment to taxes To log in you will need your retirement CSF claim number and personal identification number. Amendment to taxes    You may request a Summary of Payments, showing the amounts paid to you for your child(ren), from OPM by calling OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Amendment to taxes C. Amendment to taxes calling area must call 202-606-0500). Amendment to taxes You will need your CSF claim number and your social security number when you call. Amendment to taxes Taxable part of annuity. Amendment to taxes   To find the taxable part of a retiree's annuity when applying the filing requirements, see the discussion in Part II, Rules for Retirees , or Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled , whichever applies. Amendment to taxes To find the taxable part of each survivor annuity when applying the filing requirements, see the discussion in Part IV, Rules for Survivors of Federal Employees , or Part V, Rules for Survivors of Federal Retirees , whichever applies. Amendment to taxes Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. Amendment to taxes If you retired on disability before you reached your minimum retirement age, see Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled. Amendment to taxes However, on the day after you reach your minimum retirement age, use the rules in this section to report your disability retirement and begin recovering your cost. Amendment to taxes Annuity statement. Amendment to taxes   The statement you received from OPM when your CSRS or FERS annuity was approved shows the commencing date (the annuity starting date), the gross monthly rate of your annuity benefit, and your total contributions to the retirement plan (your cost). Amendment to taxes You will use this information to figure the tax-free recovery of your cost. Amendment to taxes Annuity starting date. Amendment to taxes   If you retire from federal government service on a regular annuity, your annuity starting date is the commencing date on your annuity statement from OPM. Amendment to taxes If something delays payment of your annuity, such as a late application for retirement, it does not affect the date your annuity begins to accrue or your annuity starting date. Amendment to taxes Gross monthly rate. Amendment to taxes   This is the amount you were to get after any adjustment for electing a survivor's annuity or for electing the lump-sum payment under the alternative annuity option (if either applied) but before any deduction for income tax withholding, insurance premiums, etc. Amendment to taxes Your cost. Amendment to taxes   Your monthly annuity payment contains an amount on which you have previously paid income tax. Amendment to taxes This amount represents part of your contributions to the retirement plan. Amendment to taxes Even though you did not receive the money that was contributed to the plan, it was included in your gross income for federal income tax purposes in the years it was taken out of your pay. Amendment to taxes   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. Amendment to taxes If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. Amendment to taxes (See Lump-sum credit under Alternative Annuity Option, later. Amendment to taxes )   If you repaid contributions that you had withdrawn from the retirement plan earlier, or if you paid into the plan to receive full credit for service not subject to retirement deductions, the entire repayment, including any interest, is a part of your cost. Amendment to taxes You cannot claim an interest deduction for any interest payments. Amendment to taxes You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. Amendment to taxes Recovering your cost tax free. Amendment to taxes   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. Amendment to taxes If your annuity starting date is before July 2, 1986, either the Three-Year Rule or the General Rule (both discussed later) applies to your annuity. Amendment to taxes If your annuity starting date is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method (discussed later). Amendment to taxes If your annuity starting date is after November 18, 1996, you must use the Simplified Method. Amendment to taxes   Under both the General Rule and the Simplified Method, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your cost, and the taxable part that is the amount of each payment that is more than the part that represents your cost (unless such payment is used for purposes discussed under Distributions Used To Pay Insurance Premiums for Public Safety Officers , later). Amendment to taxes The tax-free part is a fixed dollar amount. Amendment to taxes It remains the same, even if your annuity is increased. Amendment to taxes Generally, this rule applies as long as you receive your annuity. Amendment to taxes However, see Exclusion limit , later. Amendment to taxes Choosing a survivor annuity after retirement. Amendment to taxes    If you retired without a survivor annuity and report your annuity under the Simplified Method, do not change your tax-free monthly amount even if you later choose a survivor annuity. Amendment to taxes   If you retired without a survivor annuity and report your annuity under the General Rule, you must figure the tax-free part of your annuity using a new exclusion percentage if you later choose a survivor annuity and take reduced annuity payments. Amendment to taxes To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. Amendment to taxes Figure the expected return as of the date the reduced annuity begins. Amendment to taxes For details on the General Rule, see Publication 939. Amendment to taxes Canceling a survivor annuity after retirement. Amendment to taxes   If you retired with a survivor annuity payable to your spouse upon your death and you notify OPM that your marriage has ended, your annuity might be increased to remove the reduction for a survivor benefit. Amendment to taxes The increased annuity does not change the cost recovery you figured at the annuity starting date. Amendment to taxes The tax-free part of each annuity payment remains the same. Amendment to taxes    For more information about choosing or canceling a survivor annuity after retirement, contact OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Amendment to taxes C. Amendment to taxes calling area must call 202-606-0500). Amendment to taxes Exclusion limit. Amendment to taxes   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. Amendment to taxes Annuity starting date after 1986. Amendment to taxes   If your annuity starting date is after 1986, the total amount of annuity income that you (or the survivor annuitant) can exclude over the years as a return of your cost cannot exceed your total cost. Amendment to taxes Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. Amendment to taxes Example. Amendment to taxes Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. Amendment to taxes If your cost is $12,000, the exclusion ends after 10 years (120 months). Amendment to taxes Thereafter, your entire annuity is generally fully taxable. Amendment to taxes Annuity starting date before 1987. Amendment to taxes   If your annuity starting date is before 1987, you can continue to take your monthly exclusion figured under the General Rule or Simplified Method for as long as you receive your annuity. Amendment to taxes If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. Amendment to taxes The total exclusion may be more than your cost. Amendment to taxes Deduction of unrecovered cost. Amendment to taxes   If your annuity starting date is after July 1, 1986, and the cost of your annuity has not been fully recovered at your (or the survivor annuitant's) death, a deduction is allowed for the unrecovered cost. Amendment to taxes The deduction is claimed on your (or your survivor's) final tax return as a miscellaneous itemized deduction (not subject to the 2%-of-adjusted-gross-income limit). Amendment to taxes If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. Amendment to taxes Simplified Method If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the tax-free part of your CSRS or FERS annuity. Amendment to taxes (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. Amendment to taxes ) You could have chosen to use either the Simplified Method or the General Rule if your annuity starting date is after July 1, 1986, but before November 19, 1996. Amendment to taxes The Simplified Method does not apply if your annuity starting date is before July 2, 1986. Amendment to taxes Under the Simplified Method, you figure the tax-free part of each full monthly payment by dividing your cost by a number of months based on your age. Amendment to taxes This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Amendment to taxes If your annuity starting date is after 1997 and your annuity includes a survivor benefit for your spouse, this number is based on your combined ages. Amendment to taxes Worksheet A. Amendment to taxes   Use Worksheet A. Amendment to taxes Simplified Method (near the end of this publication), to figure your taxable annuity. Amendment to taxes Be sure to keep the completed worksheet. Amendment to taxes It will help you figure your taxable amounts for later years. Amendment to taxes Instead of Worksheet A, you generally can use the Simplified Method Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR to figure your taxable annuity. Amendment to taxes However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. Amendment to taxes Line 2. Amendment to taxes   See Your cost , earlier, for an explanation of your cost in the plan. Amendment to taxes If your annuity starting date is after November 18, 1996, and you chose the alternative annuity option (explained later), you must reduce your cost by the tax-free part of the lump-sum payment you received. Amendment to taxes Line 3. Amendment to taxes   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. Amendment to taxes If your annuity starting date is after 1997, use: Table 1 for an annuity without a survivor benefit, or Table 2 for an annuity with a survivor benefit. Amendment to taxes If your annuity starting date is before 1998, use Table 1. Amendment to taxes Line 6. Amendment to taxes   If you received contributions tax free before 2013, the amount previously recovered tax free that you must enter on line 6 is the total amount from line 10 of last year's worksheet. Amendment to taxes If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, this amount includes the tax-free part of the lump-sum payment you received. Amendment to taxes Example. Amendment to taxes Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. Amendment to taxes His annuity starting date is April 1, 2013, the annuity is paid in arrears, and he received his first monthly annuity payment on May 1, 2013. Amendment to taxes He must use the Simplified Method to figure the tax-free part of his annuity benefits. Amendment to taxes Bill's monthly annuity benefit is $1,000. Amendment to taxes He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. Amendment to taxes At his annuity starting date, he was 65 and Kathy was 57. Amendment to taxes Bill's completed Worksheet A is shown later. Amendment to taxes To complete line 3, he used Table 2 at the bottom of the worksheet and found that 310 is the number in the second column opposite the age range that includes 122 (his and Kathy's combined ages). Amendment to taxes Bill keeps a copy of the completed worksheet for his records. Amendment to taxes It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. Amendment to taxes Bill's tax-free monthly amount is $100. Amendment to taxes (See line 4 of the worksheet. Amendment to taxes ) If he lives to collect more than 310 monthly payments, he will generally have to include in his gross income the full amount of any annuity payments received after 310 payments have been made. Amendment to taxes If Bill does not live to collect 310 monthly payments and his wife begins to receive monthly payments, she also will exclude $100 from each monthly payment until 310 payments (Bill's and hers) have been collected. Amendment to taxes If she dies before 310 payments have been made, a miscellaneous itemized deduction (not subject to the 2%-of-adjusted- gross-income limit) will be allowed for the unrecovered cost on her final income tax return. Amendment to taxes General Rule If your annuity starting date is after November 18, 1996, you cannot use the General Rule to figure the tax-free part of your CSRS or FERS annuity. Amendment to taxes If your annuity starting date is after July 1, 1986, but before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method. Amendment to taxes If your annuity starting date is before July 2, 1986, you could have chosen to use the General Rule only if you could not use the Three-Year Rule. Amendment to taxes Under the General Rule, you figure the tax-free part of each full monthly payment by multiplying the initial gross monthly rate of your annuity by an exclusion percentage. Amendment to taxes Figuring this percentage is complex and requires the use of actuarial tables. Amendment to taxes For these tables and other information about using the General Rule, see Publication 939. Amendment to taxes Three-Year Rule If your annuity starting date was before July 2, 1986, you probably had to report your annuity using the Three-Year Rule. Amendment to taxes Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. Amendment to taxes After your cost was recovered, all payments became fully taxable. Amendment to taxes You cannot use another rule to again exclude amounts from income. Amendment to taxes The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. Amendment to taxes Worksheet A. Amendment to taxes Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. Amendment to taxes 1. Amendment to taxes Enter the total pension or annuity payments received this year. Amendment to taxes Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Amendment to taxes $ 8,000 2. Amendment to taxes Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Amendment to taxes See Your cost in Part II, Rules for Retirees, earlier 2. Amendment to taxes 31,000 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Amendment to taxes Otherwise, go to line 3. Amendment to taxes   3. Amendment to taxes Enter the appropriate number from Table 1 below. Amendment to taxes But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Amendment to taxes 3. Amendment to taxes 310 4. Amendment to taxes Divide line 2 by the number on line 3 4. Amendment to taxes 100 5. Amendment to taxes Multiply line 4 by the number of months for which this year's payments were made. Amendment to taxes If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Amendment to taxes Otherwise, go to line 6 5. Amendment to taxes 800 6. Amendment to taxes Enter any amounts previously recovered tax free in years after 1986. Amendment to taxes This is the amount shown on line 10 of your worksheet for last year 6. Amendment to taxes 0 7. Amendment to taxes Subtract line 6 from line 2 7. Amendment to taxes 31,000 8. Amendment to taxes Enter the smaller of line 5 or line 7 8. Amendment to taxes 800 9. Amendment to taxes Taxable amount for year. Amendment to taxes Subtract line 8 from line 1. Amendment to taxes Enter the result, but not less than zero. Amendment to taxes Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Amendment to taxes If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Amendment to taxes If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Amendment to taxes If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. Amendment to taxes $7,200 10. Amendment to taxes Was your annuity starting date before 1987?   Yes. Amendment to taxes Do not complete the rest of this worksheet. Amendment to taxes    No. Amendment to taxes Add lines 6 and 8. Amendment to taxes This is the amount you have recovered tax free through 2013. Amendment to taxes You will need this number if you need to fill out this worksheet next year 10. Amendment to taxes 800 11. Amendment to taxes Balance of cost to be recovered. Amendment to taxes Subtract line 10 from line 2. Amendment to taxes If zero, you will not have to complete this worksheet next year. Amendment to taxes The payments you receive next year will generally be fully taxable 11. Amendment to taxes $30,200 Table 1 for Line 3 Above    IF your age on your  annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. Amendment to taxes Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. Amendment to taxes If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. Amendment to taxes You are eligible to make this choice if you meet all of the following requirements. Amendment to taxes You are retiring, but not on disability. Amendment to taxes You have a life-threatening illness or other critical medical condition. Amendment to taxes You do not have a former spouse entitled to court ordered benefits based on your service. Amendment to taxes If you are not eligible or do not choose this alternative annuity, you can skip the following discussion and go to Federal Gift Tax , later. Amendment to taxes Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. Amendment to taxes The tax-free part represents part of your cost. Amendment to taxes The taxable part represents part of the earnings on your annuity contract. Amendment to taxes Your lump-sum credit (discussed later) may include a deemed deposit or redeposit that is treated as being included in your lump-sum payment even though you do not actually receive such amounts. Amendment to taxes Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. Amendment to taxes Your taxable amount may therefore be more than the lump-sum payment you receive. Amendment to taxes You must include the taxable part of the lump-sum payment in your income for the year you receive the payment unless you roll it over into another qualified plan or an IRA. Amendment to taxes If you do not have OPM transfer the taxable amount to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. Amendment to taxes See Rollover Rules , later, for information on how to make a rollover. Amendment to taxes OPM can make a direct rollover only up to the amount of the lump-sum payment. Amendment to taxes Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. Amendment to taxes The taxable part of the lump-sum payment does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Amendment to taxes It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55, even if you reach age 55 in the year you receive the lump-sum payment. Amendment to taxes For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Amendment to taxes Worksheet B. Amendment to taxes   Use Worksheet B. Amendment to taxes Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. Amendment to taxes Be sure to keep the completed worksheet for your records. Amendment to taxes   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. Amendment to taxes Lump-sum credit. Amendment to taxes   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). Amendment to taxes However, for purposes of the alternative annuity option, your lump-sum credit also may include deemed deposits and redeposits that OPM advanced to your retirement account so that you are given credit for the service they represent. Amendment to taxes Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. Amendment to taxes Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. Amendment to taxes You are treated as if you had received a lump-sum payment equal to the amount of your lump-sum credit and then had made a repayment to OPM of the advanced amounts. Amendment to taxes Present value of your annuity contract. Amendment to taxes   The present value of your annuity contract is figured using actuarial tables provided by the IRS. Amendment to taxes If you are receiving a lump-sum payment under the Alternative Annuity Option, you can write to the address below to find out the present value of your annuity contract. Amendment to taxes Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. Amendment to taxes , NW Washington, DC 20224-0002 Example. Amendment to taxes David Brown retired from the federal government in 2013, one month after his 55th birthday. Amendment to taxes He had contributed $31,000 to his retirement plan and chose to receive a lump-sum payment of that amount under the alternative annuity option. Amendment to taxes The present value of his annuity contract was $155,000. Amendment to taxes The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. Amendment to taxes The taxable part ($24,800) is also his net cost in the plan, which is used to figure the taxable part of his reduced annuity payments. Amendment to taxes See Reduced Annuity , later. Amendment to taxes Worksheet B. Amendment to taxes Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . Amendment to taxes  1. Amendment to taxes Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. Amendment to taxes $ 31,000 2. Amendment to taxes Enter the present value of your annuity contract 2. Amendment to taxes 155,000 3. Amendment to taxes Divide line 1 by line 2 3. Amendment to taxes . Amendment to taxes 20 4. Amendment to taxes Tax-free amount. Amendment to taxes Multiply line 1 by line 3. Amendment to taxes (Caution: Do not include this amount on line 6 of Worksheet A in this publication. Amendment to taxes ) 4. Amendment to taxes $6,200 5. Amendment to taxes Taxable amount (net cost in the plan). Amendment to taxes Subtract line 4 from line 1. Amendment to taxes Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Amendment to taxes Also, enter this amount on line 2 of Worksheet A in this publication. Amendment to taxes 5. Amendment to taxes $24,800   Lump-sum payment in installments. Amendment to taxes   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. Amendment to taxes You will receive the first installment after you make the choice upon retirement. Amendment to taxes The second installment will be paid to you, with interest, in the next calendar year. Amendment to taxes (Exceptions to the installment rule are provided for cases of critical medical need. Amendment to taxes )   Even though the lump-sum payment is made in installments, the overall tax treatment (explained at the beginning of this discussion) is the same as if the whole payment were paid at once. Amendment to taxes If the payment has a tax-free part, you must treat the taxable part as received first. Amendment to taxes How to report. Amendment to taxes   Add any actual or deemed payment of your lump-sum credit (defined earlier) to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Amendment to taxes Add the taxable part to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b, unless you roll over the taxable part to your traditional IRA or a qualified retirement plan. Amendment to taxes    If you receive the lump-sum payment in two installments, include any interest paid with the second installment on line 8a of either Form 1040 or Form 1040A, or on line 9a of Form 1040NR. Amendment to taxes Reduced Annuity If you have chosen to receive a lump-sum payment under the alternative annuity option, you also will receive reduced monthly annuity payments. Amendment to taxes These annuity payments each will have a tax-free and a taxable part. Amendment to taxes To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). Amendment to taxes For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. Amendment to taxes To complete Worksheet A, line 2, you must reduce your cost in the plan by the tax-free part of the lump-sum payment you received. Amendment to taxes Enter as your net cost on line 2 the amount from Worksheet B, line 5. Amendment to taxes Do not include the tax-free part of the lump-sum payment with other amounts recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. Amendment to taxes Example. Amendment to taxes The facts are the same as in the example for David Brown in the preceding discussion. Amendment to taxes In addition, David received 10 annuity payments in 2013 of $1,200 each. Amendment to taxes Using Worksheet A, he figures the taxable part of his annuity payments. Amendment to taxes He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. Amendment to taxes His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). Amendment to taxes He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. Amendment to taxes David's filled-in Worksheet A is shown on the next page. Amendment to taxes Worksheet A. Amendment to taxes Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . Amendment to taxes 1. Amendment to taxes Enter the total pension or annuity payments received this year. Amendment to taxes Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Amendment to taxes $ 12,000 2. Amendment to taxes Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Amendment to taxes See Your cost in Part II, Rules for Retirees, earlier 2. Amendment to taxes 24,800 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Amendment to taxes Otherwise, go to line 3. Amendment to taxes   3. Amendment to taxes Enter the appropriate number from Table 1 below. Amendment to taxes But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Amendment to taxes 3. Amendment to taxes 360 4. Amendment to taxes Divide line 2 by the number on line 3 4. Amendment to taxes 68. Amendment to taxes 89 5. Amendment to taxes Multiply line 4 by the number of months for which this year's payments were made. Amendment to taxes If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Amendment to taxes Otherwise, go to line 6 5. Amendment to taxes 688. Amendment to taxes 90 6. Amendment to taxes Enter any amounts previously recovered tax free in years after 1986. Amendment to taxes This is the amount shown on line 10 of your worksheet for last year 6. Amendment to taxes 0 7. Amendment to taxes Subtract line 6 from line 2 7. Amendment to taxes 24,800 8. Amendment to taxes Enter the smaller of line 5 or line 7 8. Amendment to taxes 688. Amendment to taxes 90 9. Amendment to taxes Taxable amount for year. Amendment to taxes Subtract line 8 from line 1. Amendment to taxes Enter the result, but not less than zero. Amendment to taxes Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Amendment to taxes If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Amendment to taxes If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Amendment to taxes If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. Amendment to taxes $11,311. Amendment to taxes 10 10. Amendment to taxes Was your annuity starting date before 1987?   Yes. Amendment to taxes Do not complete the rest of this worksheet. Amendment to taxes    No. Amendment to taxes Add lines 6 and 8. Amendment to taxes This is the amount you have recovered tax free through 2013. Amendment to taxes You will need this number if you need to fill out this worksheet next year 10. Amendment to taxes 688. Amendment to taxes 90 11. Amendment to taxes Balance of cost to be recovered. Amendment to taxes Subtract line 10 from line 2. Amendment to taxes If zero, you will not have to complete this worksheet next year. Amendment to taxes The payments you receive next year will generally be fully taxable 11. Amendment to taxes $24,111. Amendment to taxes 10 Table 1 for Line 3 Above    IF your age on your annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. Amendment to taxes Reemployment after choosing the alternative annuity option. Amendment to taxes If you chose this option when you retired and then you were reemployed by the Federal Government before retiring again, your Form CSA 1099R may show only the amount of your contributions to your retirement plan during your reemployment. Amendment to taxes If the amount on the form does not include all your contributions, disregard it and use your total contributions to figure the taxable part of your annuity payments. Amendment to taxes Annuity starting date before November 19, 1996. Amendment to taxes   If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, the taxable and tax-free parts of your lump-sum payment and your annuity payments are figured using different rules. Amendment to taxes Under those rules, you do not reduce your cost in the plan (Worksheet A, line 2) by the tax-free part of the lump-sum payment. Amendment to taxes However, you must include that tax-free amount with other amounts previously recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. Amendment to taxes Federal Gift Tax If, through the exercise or nonexercise of an election or option, you provide an annuity for your beneficiary at or after your death, you have made a gift. Amendment to taxes The gift may be taxable for gift tax purposes. Amendment to taxes The value of the gift is equal to the value of the annuity. Amendment to taxes Joint and survivor annuity. Amendment to taxes   If the gift is an interest in a joint and survivor annuity where only you and your spouse can receive payments before the death of the last spouse to die, the gift generally will qualify for the unlimited marital deduction. Amendment to taxes This will eliminate any gift tax liability with regard to that gift. Amendment to taxes   If you provide survivor annuity benefits for someone other than your current spouse, such as your former spouse, the unlimited marital deduction will not apply. Amendment to taxes This may result in a taxable gift. Amendment to taxes More information. Amendment to taxes   For information about the gift tax, see Publication 950, Introduction to Estate and Gift Taxes, and Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and its instructions. Amendment to taxes Retirement During the Past Year If you have recently retired, the following discussions covering annual leave, voluntary contributions, and community property may apply to you. Amendment to taxes Annual leave. Amendment to taxes   A payment for accrued annual leave received on retirement is a salary payment. Amendment to taxes It is taxable as wages in the tax year you receive it. Amendment to taxes Voluntary contributions. Amendment to taxes   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. Amendment to taxes They also include the regular contributions withheld from your salary after you have the years of service necessary for the maximum annuity allowed by law. Amendment to taxes Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. Amendment to taxes See Thrift Savings Plan , later. Amendment to taxes Additional annuity benefit. Amendment to taxes   If you choose to receive an additional annuity benefit from your voluntary contributions, it is treated separately from the annuity benefit that comes from the regular contributions deducted from your salary. Amendment to taxes This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. Amendment to taxes It does not matter that you receive only one monthly check covering both benefits. Amendment to taxes Each year you will receive a Form CSA 1099R that will show how much of your total annuity received in the past year was from each type of benefit. Amendment to taxes   Figure the taxable and tax-free parts of your additional monthly benefits from voluntary contributions using the rules that apply to regular CSRS and FERS annuities, as explained earlier. Amendment to taxes Refund of voluntary contributions. Amendment to taxes   If you choose to receive a refund of your voluntary contributions plus accrued interest, the interest is taxable to you in the tax year it is distributed unless you roll it over to a traditional IRA or another qualified retirement plan. Amendment to taxes If you do not have OPM transfer the interest to a traditional IRA or other qualified retirement plan in a direct rollover, tax will be withheld at a 20% rate. Amendment to taxes See Rollover Rules , later. Amendment to taxes The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Amendment to taxes It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55. Amendment to taxes For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Amendment to taxes Community property laws. Amendment to taxes   State community property laws apply to your annuity. Amendment to taxes These laws will affect your income tax only if you file a return separately from your spouse. Amendment to taxes   Generally, the determination of whether your annuity is separate income (taxable to you) or community income (taxable to both you and your spouse) is based on your marital status and domicile when you were working. Amendment to taxes Regardless of whether you are now living in a community property state or a noncommunity property state, your current annuity may be community income if it is based on services you performed while married and domiciled in a community property state. Amendment to taxes   At any time, you have only one domicile even though you may have more than one home. Amendment to taxes Your domicile is your fixed and permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Amendment to taxes The question of your domicile is mainly a matter of your intentions as indicated by your actions. Amendment to taxes   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. Amendment to taxes The division is based on your periods of service and domicile in community and noncommunity property states while you were married. Amendment to taxes   For more information, see Publication 555, Community Property. Amendment to taxes Reemployment After Retirement If you retired from federal service and are later rehired by the Federal Government as an employee, you can continue to receive your annuity during reemployment. Amendment to taxes The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. Amendment to taxes This amount is taxable as wages. Amendment to taxes Your annuity will continue to be taxed just as it was before. Amendment to taxes If you are still recovering your cost, you continue to do so. Amendment to taxes If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. Amendment to taxes Nonresident Aliens The following special rules apply to nonresident alien federal employees performing services outside the United States and to nonresident alien retirees and beneficiaries. Amendment to taxes A nonresident alien is an individual who is not a citizen or a resident alien of the United States. Amendment to taxes Special rule for figuring your total contributions. Amendment to taxes   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. Amendment to taxes You include government contributions that would not have been taxable to you at the time they were contributed if they had been paid directly to you. Amendment to taxes For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. Amendment to taxes Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. Amendment to taxes   This method of figuring your total contributions does not apply to any contributions the government made on your behalf after you became a citizen or a resident alien of the United States. Amendment to taxes Limit on taxable amount. Amendment to taxes   There is a limit on the taxable amount of payments received from the CSRS, the FERS, or the TSP by a nonresident alien retiree or nonresident alien beneficiary. Amendment to taxes Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. Amendment to taxes The numerator of the fraction is the retiree's total U. Amendment to taxes S. Amendment to taxes Government basic pay, other than tax-exempt pay for services performed outside the United States. Amendment to taxes The denominator is the retiree's total U. Amendment to taxes S. Amendment to taxes Government basic pay for all services. Amendment to taxes    Basic pay includes regular pay plus any standby differential. Amendment to taxes It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. Amendment to taxes   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. Amendment to taxes (For an annuity, first complete Worksheet A in this publication. Amendment to taxes ) Worksheet C. Amendment to taxes Limited Taxable Amount for Nonresident Alien 1. Amendment to taxes Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Amendment to taxes   2. Amendment to taxes Enter the total U. Amendment to taxes S. Amendment to taxes Government basic pay other than tax-exempt pay for services performed outside the United States 2. Amendment to taxes   3. Amendment to taxes Enter the total U. Amendment to taxes S. Amendment to taxes Government basic pay for all services 3. Amendment to taxes   4. Amendment to taxes Divide line 2 by line 3 4. Amendment to taxes   5. Amendment to taxes Limited taxable amount. Amendment to taxes Multiply line 1 by line 4. Amendment to taxes Enter this amount on Form 1040NR, line 17b 5. Amendment to taxes   Example 1. Amendment to taxes You are a nonresident alien who performed all services for the U. Amendment to taxes S. Amendment to taxes Government abroad as a nonresident alien. Amendment to taxes You retired and began to receive a monthly annuity of $200. Amendment to taxes Your total basic pay for all services for the U. Amendment to taxes S. Amendment to taxes Government was $100,000. Amendment to taxes All of your basic pay was tax exempt because it was not U. Amendment to taxes S. Amendment to taxes source income. Amendment to taxes The taxable amount of your annuity using Worksheet A in this publication is $720. Amendment to taxes You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Amendment to taxes Worksheet C. Amendment to taxes Limited Taxable Amount for Nonresident Alien — Example 1 1. Amendment to taxes Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Amendment to taxes $ 720 2. Amendment to taxes Enter the total U. Amendment to taxes S. Amendment to taxes Government basic pay other than tax-exempt pay for services performed outside the United States 2. Amendment to taxes 0 3. Amendment to taxes Enter the total U. Amendment to taxes S. Amendment to taxes Government basic pay for all services 3. Amendment to taxes 100,000 4. Amendment to taxes Divide line 2 by line 3 4. Amendment to taxes 0 5. Amendment to taxes Limited taxable amount. Amendment to taxes Multiply line 1 by line 4. Amendment to taxes Enter this amount on Form 1040NR, line 17b 5. Amendment to taxes 0 Example 2. Amendment to taxes You are a nonresident alien who performed services for the U. Amendment to taxes S. Amendment to taxes Government as a nonresident alien both within the United States and abroad. Amendment to taxes You retired and began to receive a monthly annuity of $240. Amendment to taxes Your total basic pay for your services for the U. Amendment to taxes S. Amendment to taxes Government was $120,000; $40,000 was for work done in the United States and $80,000 was for your work done in a foreign country. Amendment to taxes The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. Amendment to taxes S. Amendment to taxes source income. Amendment to taxes The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. Amendment to taxes You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Amendment to taxes Worksheet C. Amendment to taxes Limited Taxable Amount for Nonresident Alien — Example 2 1. Amendment to taxes Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Amendment to taxes $ 1,980 2. Amendment to taxes Enter the total U. Amendment to taxes S. Amendment to taxes Government basic pay other than tax-exempt pay for services performed outside the United States 2. Amendment to taxes 40,000 3. Amendment to taxes Enter the total U. Amendment to taxes S. Amendment to taxes Government basic pay for all services 3. Amendment to taxes 120,000 4. Amendment to taxes Divide line 2 by line 3 4. Amendment to taxes . Amendment to taxes 333 5. Amendment to taxes Limited taxable amount. Amendment to taxes Multiply line 1 by line 4. Amendment to taxes Enter this amount on Form 1040NR, line 17b 5. Amendment to taxes 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. Amendment to taxes (However, see Roth TSP balance and Uniformed services TSP accounts, next. Amendment to taxes ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. Amendment to taxes The way that you withdraw your account balance determines when you must pay the tax. Amendment to taxes Roth TSP balance. Amendment to taxes   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. Amendment to taxes This means Roth TSP contributions are included in your income. Amendment to taxes The contribution limits are the same as the traditional TSP. Amendment to taxes You can elect to have part or all of your TSP contributions designated as a Roth TSP. Amendment to taxes Agency contributions will be part of your traditional TSP balance. Amendment to taxes Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. Amendment to taxes   Qualified distributions from your Roth TSP are not included in income. Amendment to taxes This applies to both your cost in the account and income earned on that account. Amendment to taxes A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. Amendment to taxes   For more information, go to the TSP website, www. Amendment to taxes tsp. Amendment to taxes gov, or the TSP Service Office. Amendment to taxes See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. Amendment to taxes Uniformed services TSP accounts. Amendment to taxes   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. Amendment to taxes However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. Amendment to taxes See Roth TSP balance discussed previously to get more information about Roth contributions. Amendment to taxes The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Amendment to taxes You can get more information from the TSP website, www. Amendment to taxes tsp. Amendment to taxes gov, or the TSP Service Office. Amendment to taxes Direct rollover by the TSP. Amendment to taxes   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a traditional IRA or other qualified retirement plan, the tax on that part is deferred until you receive payments from the traditional IRA or other plan. Amendment to taxes However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Amendment to taxes Also, see Rollover Rules , later. Amendment to taxes Direct rollover by the TSP to a Roth IRA. Amendment to taxes   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a Roth IRA, the amount transferred will be taxed in the current year. Amendment to taxes However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Amendment to taxes Also, see Rollovers to Roth IRAs for more information, later. Amendment to taxes Note. Amendment to taxes A direct rollover of your Roth contributions and its earnings (if certain conditions are met, see Roth TSP balance , earlier) in your TSP account to a Roth 401(k), Roth 403(b), Roth 457(b), or Roth IRA are not subject to tax when they are transferred or when you receive payments from those accounts at a later date. Amendment to taxes This is because you already paid tax on those contributions. Amendment to taxes You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. Amendment to taxes TSP annuity. Amendment to taxes   If you ask the TSP to buy an annuity with the money in your account, from traditional contributions and its earnings, the annuity payments are taxed when you receive them. Amendment to taxes The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. Amendment to taxes However, there is no tax on the annuity payments if the annuity is purchased using the money in your account from Roth contributions and its earnings if certain conditions are met. Amendment to taxes See Roth TSP balance , earlier. Amendment to taxes This is because you already paid tax on those contributions. Amendment to taxes Cash withdrawals. Amendment to taxes   If you withdraw any of the money in your TSP account, from traditional contributions and its earnings, it is generally taxed as ordinary income when you receive it unless you roll it over into a traditional IRA or other qualified plan. Amendment to taxes (See Rollover Rules , later. Amendment to taxes ) If you receive your entire TSP account balance in a single tax year, you may be able to use the 10-year tax option to figure your tax. Amendment to taxes See Lump-Sum Distributions in Publication 575 for details. Amendment to taxes However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. Amendment to taxes See Roth TSP balance , earlier. Amendment to taxes    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. Amendment to taxes   If you receive a single payment or you choose to receive your account balance in monthly payments over a period of less than 10 years, the TSP generally must withhold 20% for federal income tax. Amendment to taxes If you choose to receive your account balance in monthly payments over a period of 10 or more years or a period based on your life expectancy, the payments are subject to withholding as if you are married with three withholding allowances, unless you submit a withholding certificate. Amendment to taxes See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. Amendment to taxes However, there is no withholding requirement for amounts withdrawn from your TSP account that is from Roth contributions and its earnings, if certain conditions are met. Amendment to taxes See Roth TSP balance , earlier, for a discussion of those conditions. Amendment to taxes Tax on early distributions. Amendment to taxes   Any money paid to you from your TSP account before you reach age 59½ may be subject to an additional 10% tax on early distributions. Amendment to taxes However, this additional tax does not apply in certain situations, including any of the following. Amendment to taxes You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. Amendment to taxes You choose to receive your account balance in monthly payments based on your life expectancy. Amendment to taxes You are totally and permanently disabled. Amendment to taxes You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). Amendment to taxes The earnings may be subject to the 10% tax depending on whether you met certain conditions. Amendment to taxes See Roth TSP balance , earlier. Amendment to taxes   For more information, see Tax on Early Distributions in Publication 575. Amendment to taxes Outstanding loan. Amendment to taxes   If the TSP declares a distribution from your account because money you borrowed has not been repaid when you separate from government service, your account is reduced and the amount of the distribution (your unpaid loan balance and any unpaid interest), from traditional contributions and its earnings, is taxed in the year declared. Amendment to taxes The distribution also may be subject to the additional 10% tax on early distributions. Amendment to taxes However, the tax will be deferred if you make a rollover contribution to a traditional IRA or other qualified plan equal to the declared distribution amount. Amendment to taxes See Rollover Rules , later. Amendment to taxes   If you withdraw any money from your TSP account in that same year, the TSP must withhold income tax of 20% of the total of the declared distribution and the amount withdrawn. Amendment to taxes However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. Amendment to taxes See Roth TSP balance , earlier. Amendment to taxes More information. Amendment to taxes   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. Amendment to taxes Also, see Important Tax Information About Payments From Your TSP Account and Special Tax Withholding Rules for Thrift Savings Plan Payments to Nonresident Aliens, which are available from your agency personnel office or from the TSP by calling 1-TSP-YOU-FIRST (1-877-968-3778) and for participants who are deaf, hard of hearing, or have a speech disability, call 1-TSP-THRIFT5 (1-877-847-4385). Amendment to taxes    The above documents are also available on the TSP website at www. Amendment to taxes tsp. Amendment to taxes gov. Amendment to taxes Select “Forms & Publications. Amendment to taxes ” Rollover Rules Generally, a rollover is a tax-free withdrawal of cash or other assets from one qualified retirement plan or traditional IRA and its reinvestment in another qualified retirement plan or traditional IRA. Amendment to taxes You do not include the amount rolled over in your income, and you cannot take a deduction for it. Amendment to taxes The amount rolled over is taxed later as the new program pays that amount to you. Amendment to taxes If you roll over amounts into a traditional IRA, later distributions of these amounts from the traditional IRA do not qualify for the capital gain or the 10-year tax option. Amendment to taxes However, capital gain treatment or the 10-year tax option will be restored if the traditional IRA contains only amounts rolled over from a qualified plan and these amounts are rolled over from the traditional IRA into a qualified retirement plan. Amendment to taxes To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. Amendment to taxes You can also roll over a distribution from a qualified retirement plan into a Roth IRA. Amendment to taxes Although the transfer of a distribution into a Roth IRA is considered a rollover for Roth IRA purposes, it is not a tax-free transfer unless you are rolling over amounts from Roth contributions and its earnings. Amendment to taxes See Rollovers to Roth IRAs , later, for more information. Amendment to taxes Qualified retirement plan. Amendment to taxes   For this purpose, a qualified retirement plan generally is: A qualified employee plan, A qualified employee annuity, A tax-sheltered annuity plan (403(b) plan), or An eligible state or local government section 457 deferred compensation plan. Amendment to taxes The CSRS, FERS, and TSP are considered qualified retirement plans. Amendment to taxes Distributions eligible for rollover treatment. Amendment to taxes   If you receive a refund of your CSRS or FERS contributions when you leave government service, you can roll over any interest you receive on the contributions. Amendment to taxes You cannot roll over any part of your CSRS or FERS annuity payments. Amendment to taxes   You can roll over a distribution of any part of your TSP account balance except: A distribution of your account balance that you choose to receive in monthly payments over: Your life expectancy, The joint life expectancies of you and your beneficiary, or A period of 10 years or more, A required minimum distribution generally beginning at age 70½, A declared distribution because of an unrepaid loan, if you have not separated from government service (see Outstanding loan under Thrift Savings Plan, earlier), or A hardship distribution. Amendment to taxes   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. Amendment to taxes However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. Amendment to taxes Direct rollover option. Amendment to taxes   You can choose to have the OPM or TSP transfer any part of an eligible rollover distribution directly to another qualified retirement plan that accepts rollover distributions or to a traditional IRA or Roth IRA. Amendment to taxes   There is an automatic rollover requirement for mandatory distributions. Amendment to taxes A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. Amendment to taxes The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. Amendment to taxes You can choose to have the distribution paid directly to you or rolled over directly to your traditional or Roth IRA or another qualified retirement plan. Amendment to taxes If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. Amendment to taxes No tax withheld. Amendment to taxes   If you choose the direct rollover option or have an automatic rollover, no tax will be withheld from any part of the distribution that is directly paid to the trustee of the other plan. Amendment to taxes However, if the rollover is to a Roth IRA, you may want to choose to have tax withheld since any amount rolled over is generally included in income. Amendment to taxes Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. Amendment to taxes Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. Amendment to taxes Payment to you option. Amendment to taxes   If an eligible rollover distribution is paid to you, the OPM or TSP must withhold 20% for income tax even if you plan to roll over the distribution to another qualified retirement plan, traditional or Roth IRA. Amendment to taxes However, the full amount is treated as distributed to you even though you actually receive only 80%. Amendment to taxes You generally must include in income any part (including the part withheld) that you do not roll over within 60 days to another qualified retirement plan or to a traditional IRA. Amendment to taxes Rollovers to Roth IRAs are generally included in income. Amendment to taxes Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. Amendment to taxes If you leave government service before the calendar year in which you reach age 55 and are under age 59½ when a distribution is paid to you, you may have to pay an additional 10% tax on any part, including any tax withheld, that you do not roll over. Amendment to taxes However, distributions from Roth contributions will not be subject to the 10% additional tax because it is a return of your cost (after-tax money). Amendment to taxes Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. Amendment to taxes See Roth TSP balance , earlier. Amendment to taxes Also, see Tax on Early Distributions in Publication 575. Amendment to taxes Exception to withholding. Amendment to taxes   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. Amendment to taxes Partial rollovers. Amendment to taxes   A lump-sum distribution may qualify for capital gain treatment or the 10-year tax option if the plan participant was born before January 2, 1936. Amendment to taxes See Lump-Sum Distributions in Publication 575. Amendment to taxes However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. Amendment to taxes Rolling over more than amount received. Amendment to taxes   If you want to roll over more of an eligible rollover distribution than the amount you received after income tax was withheld, you will have to add funds from some other source (such as your savings or borrowed amounts). Amendment to taxes Example. Amendment to taxes You left government service at age 53. Amendment to taxes On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you
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Page Last Reviewed or Updated: 19-Dec-2013

The Amendment To Taxes

Amendment to taxes Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Amendment to taxes Tax questions. Amendment to taxes Useful Items - You may want to see: What's New Earned income credit. Amendment to taxes  The maximum income you can earn and still claim the earned income credit has increased. Amendment to taxes You may be able to take the earned income credit if you earned less than $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) if you have two qualifying children; $37,870 ($43,210 for married filing jointly) if you have one qualifying child; and $14,340 ($19,680 for married filing jointly) if you do not have any qualifying children. Amendment to taxes See Earned Income Credit , later, under Credits. Amendment to taxes Standard mileage rate. Amendment to taxes  The standard mileage rate for the cost of operating your car for business use in 2013 is 56. Amendment to taxes 5 cents a mile. Amendment to taxes The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. Amendment to taxes The standard mileage rate for charitable use of your vehicle is 14 cents a mile. Amendment to taxes Filing status for same-sex married couples. Amendment to taxes  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Amendment to taxes See Filing Returns , later. Amendment to taxes Reminders Change of address. Amendment to taxes  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. Amendment to taxes Mail it to the Internal Revenue Service Center for your old address. Amendment to taxes (Addresses for the Service Centers are on the back of the form. Amendment to taxes ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. Amendment to taxes Third party designee. Amendment to taxes  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, a family member, or any other person you choose. Amendment to taxes This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your tax return. Amendment to taxes It also allows your designee to perform certain actions. Amendment to taxes See your income tax instructions for details. Amendment to taxes Future developments. Amendment to taxes  For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. Amendment to taxes irs. Amendment to taxes gov/pub3. Amendment to taxes Photographs of missing children. Amendment to taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amendment to taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amendment to taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amendment to taxes Introduction This publication covers the special tax situations of active members of the U. Amendment to taxes S. Amendment to taxes Armed Forces. Amendment to taxes It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. Amendment to taxes For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. Amendment to taxes If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. Amendment to taxes See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. Amendment to taxes For federal tax purposes, the U. Amendment to taxes S. Amendment to taxes Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. Amendment to taxes The U. Amendment to taxes S. Amendment to taxes Armed Forces also includes the Coast Guard. Amendment to taxes It does not include the U. Amendment to taxes S. Amendment to taxes Merchant Marine or the American Red Cross. Amendment to taxes Members serving in an area designated or treated as a combat zone are granted special tax benefits. Amendment to taxes In the event an area ceases to be a combat zone, the IRS will do its best to notify you. Amendment to taxes Many of the relief provisions will end at that time. Amendment to taxes Comments and suggestions. Amendment to taxes   We welcome your comments about this publication and your suggestions for future editions. Amendment to taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amendment to taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amendment to taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amendment to taxes   You can send your comments from www. Amendment to taxes irs. Amendment to taxes gov/formspubs. Amendment to taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. Amendment to taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amendment to taxes Ordering forms and publications. Amendment to taxes   Visit www. Amendment to taxes irs. Amendment to taxes gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amendment to taxes Internal Revenue Service 1201 N. Amendment to taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amendment to taxes   If you have a tax question, check the information available on IRS. Amendment to taxes gov or call 1-800-829-1040. Amendment to taxes We cannot answer tax questions sent to either of the above addresses. Amendment to taxes Useful Items - You may want to see: Publication 54 Tax Guide for U. Amendment to taxes S. Amendment to taxes Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 505 Tax Withholding and Estimated Tax 516 U. Amendment to taxes S. Amendment to taxes Government Civilian Employees Stationed Abroad 519 U. Amendment to taxes S. Amendment to taxes Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 529 Miscellaneous Deductions 559 Survivors, Executors, and Administrators 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) 970 Tax Benefits for Education 3920 Tax Relief for Victims of Terrorist Attacks Form (and Instructions) 1040X Amended U. Amendment to taxes S. Amendment to taxes Individual Income Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 2848 Power of Attorney and Declaration of Representative 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. Amendment to taxes S. Amendment to taxes Individual Income Tax Return 8822 Change of Address 8822-B Change of Address or Responsible Party—Business 9465 Installment Agreement Request See How To Get Tax Help near the end of this publication, for information about getting IRS publications and forms. Amendment to taxes Prev  Up  Next   Home   More Online Publications