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Can You File Your 2011 Taxes To 2013 Filing

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Can You File Your 2011 Taxes To 2013 Filing

Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Gross monthly rate. Can you file your 2011 taxes to 2013 filing Your cost. Can you file your 2011 taxes to 2013 filing Choosing a survivor annuity after retirement. Can you file your 2011 taxes to 2013 filing Canceling a survivor annuity after retirement. Can you file your 2011 taxes to 2013 filing Annuity starting date after 1986. Can you file your 2011 taxes to 2013 filing Annuity starting date before 1987. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. Can you file your 2011 taxes to 2013 filing If the refund includes only your contributions, none of the refund is taxable. Can you file your 2011 taxes to 2013 filing 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). Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing See Rollover Rules in Part II for information on how to make a rollover. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing OPM will tell you how to make the choice. Can you file your 2011 taxes to 2013 filing The choice for no withholding remains in effect until you change it. Can you file your 2011 taxes to 2013 filing These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. Can you file your 2011 taxes to 2013 filing Form CSA 1099R. Can you file your 2011 taxes to 2013 filing   Form CSA 1099R is mailed to you by OPM each year. Can you file your 2011 taxes to 2013 filing It will show any tax you had withheld. Can you file your 2011 taxes to 2013 filing File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. Can you file your 2011 taxes to 2013 filing    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. Can you file your 2011 taxes to 2013 filing servicesonline. Can you file your 2011 taxes to 2013 filing opm. Can you file your 2011 taxes to 2013 filing gov. Can you file your 2011 taxes to 2013 filing To log in, you will need your retirement CSA claim number and your personal identification number. Can you file your 2011 taxes to 2013 filing Choosing no withholding on payments outside the United States. Can you file your 2011 taxes to 2013 filing   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. Can you file your 2011 taxes to 2013 filing   To choose no withholding if you are a U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. Can you file your 2011 taxes to 2013 filing Otherwise, OPM has to withhold tax. Can you file your 2011 taxes to 2013 filing For example, OPM must withhold if you provide a U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing home address. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing citizen, a U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing resident alien, or someone who left the United States to avoid tax. Can you file your 2011 taxes to 2013 filing But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. Can you file your 2011 taxes to 2013 filing For details, see Publication 519, U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing Tax Guide for Aliens. Can you file your 2011 taxes to 2013 filing Withholding certificate. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. Can you file your 2011 taxes to 2013 filing If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing C. Can you file your 2011 taxes to 2013 filing calling area must call 202-606-0500). Can you file your 2011 taxes to 2013 filing No special form is needed. Can you file your 2011 taxes to 2013 filing You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. Can you file your 2011 taxes to 2013 filing If you have TTY/TDD equipment, call 1-855–887–4957. Can you file your 2011 taxes to 2013 filing If you need a PIN, call OPM's Retirement Information Office. Can you file your 2011 taxes to 2013 filing You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. Can you file your 2011 taxes to 2013 filing servicesonline. Can you file your 2011 taxes to 2013 filing opm. Can you file your 2011 taxes to 2013 filing gov. Can you file your 2011 taxes to 2013 filing You will need your retirement CSA or CSF claim number and your PIN. Can you file your 2011 taxes to 2013 filing Withholding from certain lump-sum payments. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing Tax will be withheld at a 20% rate on the interest distributed. Can you file your 2011 taxes to 2013 filing However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. Can you file your 2011 taxes to 2013 filing If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. Can you file your 2011 taxes to 2013 filing Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. Can you file your 2011 taxes to 2013 filing See Rollover Rules in Part II. Can you file your 2011 taxes to 2013 filing If you receive only your contributions, no tax will be withheld. Can you file your 2011 taxes to 2013 filing Withholding from Thrift Savings Plan payments. Can you file your 2011 taxes to 2013 filing   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing The above document is also available in the “Forms & Publications” section of the TSP website at www. Can you file your 2011 taxes to 2013 filing tsp. Can you file your 2011 taxes to 2013 filing gov. Can you file your 2011 taxes to 2013 filing Estimated tax. Can you file your 2011 taxes to 2013 filing   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)). Can you file your 2011 taxes to 2013 filing The return must cover all 12 months. Can you file your 2011 taxes to 2013 filing   You do not have to pay estimated tax for 2014 if you were a U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. Can you file your 2011 taxes to 2013 filing   Publication 505 contains information that you can use to help you figure your estimated tax payments. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. Can you file your 2011 taxes to 2013 filing Children. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing Form CSF 1099R. Can you file your 2011 taxes to 2013 filing   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. Can you file your 2011 taxes to 2013 filing It will show the total amount of the annuity you received in the past year. Can you file your 2011 taxes to 2013 filing It also should show, separately, the survivor annuity for a child or children. Can you file your 2011 taxes to 2013 filing Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. Can you file your 2011 taxes to 2013 filing servicesonline. Can you file your 2011 taxes to 2013 filing opm. Can you file your 2011 taxes to 2013 filing gov. Can you file your 2011 taxes to 2013 filing To log in you will need your retirement CSF claim number and personal identification number. Can you file your 2011 taxes to 2013 filing    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. Can you file your 2011 taxes to 2013 filing C. Can you file your 2011 taxes to 2013 filing calling area must call 202-606-0500). Can you file your 2011 taxes to 2013 filing You will need your CSF claim number and your social security number when you call. Can you file your 2011 taxes to 2013 filing Taxable part of annuity. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Annuity statement. Can you file your 2011 taxes to 2013 filing   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). Can you file your 2011 taxes to 2013 filing You will use this information to figure the tax-free recovery of your cost. Can you file your 2011 taxes to 2013 filing Annuity starting date. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Gross monthly rate. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing Your cost. Can you file your 2011 taxes to 2013 filing   Your monthly annuity payment contains an amount on which you have previously paid income tax. Can you file your 2011 taxes to 2013 filing This amount represents part of your contributions to the retirement plan. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. Can you file your 2011 taxes to 2013 filing If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. Can you file your 2011 taxes to 2013 filing (See Lump-sum credit under Alternative Annuity Option, later. Can you file your 2011 taxes to 2013 filing )   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. Can you file your 2011 taxes to 2013 filing You cannot claim an interest deduction for any interest payments. Can you file your 2011 taxes to 2013 filing You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. Can you file your 2011 taxes to 2013 filing Recovering your cost tax free. Can you file your 2011 taxes to 2013 filing   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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). Can you file your 2011 taxes to 2013 filing If your annuity starting date is after November 18, 1996, you must use the Simplified Method. Can you file your 2011 taxes to 2013 filing   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). Can you file your 2011 taxes to 2013 filing The tax-free part is a fixed dollar amount. Can you file your 2011 taxes to 2013 filing It remains the same, even if your annuity is increased. Can you file your 2011 taxes to 2013 filing Generally, this rule applies as long as you receive your annuity. Can you file your 2011 taxes to 2013 filing However, see Exclusion limit , later. Can you file your 2011 taxes to 2013 filing Choosing a survivor annuity after retirement. Can you file your 2011 taxes to 2013 filing    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. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. Can you file your 2011 taxes to 2013 filing Figure the expected return as of the date the reduced annuity begins. Can you file your 2011 taxes to 2013 filing For details on the General Rule, see Publication 939. Can you file your 2011 taxes to 2013 filing Canceling a survivor annuity after retirement. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing The increased annuity does not change the cost recovery you figured at the annuity starting date. Can you file your 2011 taxes to 2013 filing The tax-free part of each annuity payment remains the same. Can you file your 2011 taxes to 2013 filing    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. Can you file your 2011 taxes to 2013 filing C. Can you file your 2011 taxes to 2013 filing calling area must call 202-606-0500). Can you file your 2011 taxes to 2013 filing Exclusion limit. Can you file your 2011 taxes to 2013 filing   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. Can you file your 2011 taxes to 2013 filing Annuity starting date after 1986. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. Can you file your 2011 taxes to 2013 filing Example. Can you file your 2011 taxes to 2013 filing Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. Can you file your 2011 taxes to 2013 filing If your cost is $12,000, the exclusion ends after 10 years (120 months). Can you file your 2011 taxes to 2013 filing Thereafter, your entire annuity is generally fully taxable. Can you file your 2011 taxes to 2013 filing Annuity starting date before 1987. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. Can you file your 2011 taxes to 2013 filing The total exclusion may be more than your cost. Can you file your 2011 taxes to 2013 filing Deduction of unrecovered cost. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing 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). Can you file your 2011 taxes to 2013 filing If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. Can you file your 2011 taxes to 2013 filing ) 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. Can you file your 2011 taxes to 2013 filing The Simplified Method does not apply if your annuity starting date is before July 2, 1986. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Worksheet A. Can you file your 2011 taxes to 2013 filing   Use Worksheet A. Can you file your 2011 taxes to 2013 filing Simplified Method (near the end of this publication), to figure your taxable annuity. Can you file your 2011 taxes to 2013 filing Be sure to keep the completed worksheet. Can you file your 2011 taxes to 2013 filing It will help you figure your taxable amounts for later years. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. Can you file your 2011 taxes to 2013 filing Line 2. Can you file your 2011 taxes to 2013 filing   See Your cost , earlier, for an explanation of your cost in the plan. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Line 3. Can you file your 2011 taxes to 2013 filing   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing If your annuity starting date is before 1998, use Table 1. Can you file your 2011 taxes to 2013 filing Line 6. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Example. Can you file your 2011 taxes to 2013 filing Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing He must use the Simplified Method to figure the tax-free part of his annuity benefits. Can you file your 2011 taxes to 2013 filing Bill's monthly annuity benefit is $1,000. Can you file your 2011 taxes to 2013 filing He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. Can you file your 2011 taxes to 2013 filing At his annuity starting date, he was 65 and Kathy was 57. Can you file your 2011 taxes to 2013 filing Bill's completed Worksheet A is shown later. Can you file your 2011 taxes to 2013 filing 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). Can you file your 2011 taxes to 2013 filing Bill keeps a copy of the completed worksheet for his records. Can you file your 2011 taxes to 2013 filing It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. Can you file your 2011 taxes to 2013 filing Bill's tax-free monthly amount is $100. Can you file your 2011 taxes to 2013 filing (See line 4 of the worksheet. Can you file your 2011 taxes to 2013 filing ) 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Figuring this percentage is complex and requires the use of actuarial tables. Can you file your 2011 taxes to 2013 filing For these tables and other information about using the General Rule, see Publication 939. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. Can you file your 2011 taxes to 2013 filing After your cost was recovered, all payments became fully taxable. Can you file your 2011 taxes to 2013 filing You cannot use another rule to again exclude amounts from income. Can you file your 2011 taxes to 2013 filing The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. Can you file your 2011 taxes to 2013 filing Worksheet A. Can you file your 2011 taxes to 2013 filing Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. Can you file your 2011 taxes to 2013 filing 1. Can you file your 2011 taxes to 2013 filing Enter the total pension or annuity payments received this year. Can you file your 2011 taxes to 2013 filing Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Can you file your 2011 taxes to 2013 filing $ 8,000 2. Can you file your 2011 taxes to 2013 filing Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Can you file your 2011 taxes to 2013 filing See Your cost in Part II, Rules for Retirees, earlier 2. Can you file your 2011 taxes to 2013 filing 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). Can you file your 2011 taxes to 2013 filing Otherwise, go to line 3. Can you file your 2011 taxes to 2013 filing   3. Can you file your 2011 taxes to 2013 filing Enter the appropriate number from Table 1 below. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 3. Can you file your 2011 taxes to 2013 filing 310 4. Can you file your 2011 taxes to 2013 filing Divide line 2 by the number on line 3 4. Can you file your 2011 taxes to 2013 filing 100 5. Can you file your 2011 taxes to 2013 filing Multiply line 4 by the number of months for which this year's payments were made. Can you file your 2011 taxes to 2013 filing If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Can you file your 2011 taxes to 2013 filing Otherwise, go to line 6 5. Can you file your 2011 taxes to 2013 filing 800 6. Can you file your 2011 taxes to 2013 filing Enter any amounts previously recovered tax free in years after 1986. Can you file your 2011 taxes to 2013 filing This is the amount shown on line 10 of your worksheet for last year 6. Can you file your 2011 taxes to 2013 filing 0 7. Can you file your 2011 taxes to 2013 filing Subtract line 6 from line 2 7. Can you file your 2011 taxes to 2013 filing 31,000 8. Can you file your 2011 taxes to 2013 filing Enter the smaller of line 5 or line 7 8. Can you file your 2011 taxes to 2013 filing 800 9. Can you file your 2011 taxes to 2013 filing Taxable amount for year. Can you file your 2011 taxes to 2013 filing Subtract line 8 from line 1. Can you file your 2011 taxes to 2013 filing Enter the result, but not less than zero. Can you file your 2011 taxes to 2013 filing Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Can you file your 2011 taxes to 2013 filing If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Can you file your 2011 taxes to 2013 filing If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing $7,200 10. Can you file your 2011 taxes to 2013 filing Was your annuity starting date before 1987?   Yes. Can you file your 2011 taxes to 2013 filing Do not complete the rest of this worksheet. Can you file your 2011 taxes to 2013 filing    No. Can you file your 2011 taxes to 2013 filing Add lines 6 and 8. Can you file your 2011 taxes to 2013 filing This is the amount you have recovered tax free through 2013. Can you file your 2011 taxes to 2013 filing You will need this number if you need to fill out this worksheet next year 10. Can you file your 2011 taxes to 2013 filing 800 11. Can you file your 2011 taxes to 2013 filing Balance of cost to be recovered. Can you file your 2011 taxes to 2013 filing Subtract line 10 from line 2. Can you file your 2011 taxes to 2013 filing If zero, you will not have to complete this worksheet next year. Can you file your 2011 taxes to 2013 filing The payments you receive next year will generally be fully taxable 11. Can you file your 2011 taxes to 2013 filing $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. Can you file your 2011 taxes to 2013 filing Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. Can you file your 2011 taxes to 2013 filing If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. Can you file your 2011 taxes to 2013 filing You are eligible to make this choice if you meet all of the following requirements. Can you file your 2011 taxes to 2013 filing You are retiring, but not on disability. Can you file your 2011 taxes to 2013 filing You have a life-threatening illness or other critical medical condition. Can you file your 2011 taxes to 2013 filing You do not have a former spouse entitled to court ordered benefits based on your service. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. Can you file your 2011 taxes to 2013 filing The tax-free part represents part of your cost. Can you file your 2011 taxes to 2013 filing The taxable part represents part of the earnings on your annuity contract. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. Can you file your 2011 taxes to 2013 filing Your taxable amount may therefore be more than the lump-sum payment you receive. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing See Rollover Rules , later, for information on how to make a rollover. Can you file your 2011 taxes to 2013 filing OPM can make a direct rollover only up to the amount of the lump-sum payment. Can you file your 2011 taxes to 2013 filing Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Can you file your 2011 taxes to 2013 filing Worksheet B. Can you file your 2011 taxes to 2013 filing   Use Worksheet B. Can you file your 2011 taxes to 2013 filing Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. Can you file your 2011 taxes to 2013 filing Be sure to keep the completed worksheet for your records. Can you file your 2011 taxes to 2013 filing   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. Can you file your 2011 taxes to 2013 filing Lump-sum credit. Can you file your 2011 taxes to 2013 filing   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. Can you file your 2011 taxes to 2013 filing Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Present value of your annuity contract. Can you file your 2011 taxes to 2013 filing   The present value of your annuity contract is figured using actuarial tables provided by the IRS. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. Can you file your 2011 taxes to 2013 filing , NW Washington, DC 20224-0002 Example. Can you file your 2011 taxes to 2013 filing David Brown retired from the federal government in 2013, one month after his 55th birthday. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing The present value of his annuity contract was $155,000. Can you file your 2011 taxes to 2013 filing The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing See Reduced Annuity , later. Can you file your 2011 taxes to 2013 filing Worksheet B. Can you file your 2011 taxes to 2013 filing Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . Can you file your 2011 taxes to 2013 filing  1. Can you file your 2011 taxes to 2013 filing Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. Can you file your 2011 taxes to 2013 filing $ 31,000 2. Can you file your 2011 taxes to 2013 filing Enter the present value of your annuity contract 2. Can you file your 2011 taxes to 2013 filing 155,000 3. Can you file your 2011 taxes to 2013 filing Divide line 1 by line 2 3. Can you file your 2011 taxes to 2013 filing . Can you file your 2011 taxes to 2013 filing 20 4. Can you file your 2011 taxes to 2013 filing Tax-free amount. Can you file your 2011 taxes to 2013 filing Multiply line 1 by line 3. Can you file your 2011 taxes to 2013 filing (Caution: Do not include this amount on line 6 of Worksheet A in this publication. Can you file your 2011 taxes to 2013 filing ) 4. Can you file your 2011 taxes to 2013 filing $6,200 5. Can you file your 2011 taxes to 2013 filing Taxable amount (net cost in the plan). Can you file your 2011 taxes to 2013 filing Subtract line 4 from line 1. Can you file your 2011 taxes to 2013 filing Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Can you file your 2011 taxes to 2013 filing Also, enter this amount on line 2 of Worksheet A in this publication. Can you file your 2011 taxes to 2013 filing 5. Can you file your 2011 taxes to 2013 filing $24,800   Lump-sum payment in installments. Can you file your 2011 taxes to 2013 filing   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. Can you file your 2011 taxes to 2013 filing You will receive the first installment after you make the choice upon retirement. Can you file your 2011 taxes to 2013 filing The second installment will be paid to you, with interest, in the next calendar year. Can you file your 2011 taxes to 2013 filing (Exceptions to the installment rule are provided for cases of critical medical need. Can you file your 2011 taxes to 2013 filing )   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. Can you file your 2011 taxes to 2013 filing If the payment has a tax-free part, you must treat the taxable part as received first. Can you file your 2011 taxes to 2013 filing How to report. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing    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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing These annuity payments each will have a tax-free and a taxable part. Can you file your 2011 taxes to 2013 filing To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). Can you file your 2011 taxes to 2013 filing For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Enter as your net cost on line 2 the amount from Worksheet B, line 5. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Example. Can you file your 2011 taxes to 2013 filing The facts are the same as in the example for David Brown in the preceding discussion. Can you file your 2011 taxes to 2013 filing In addition, David received 10 annuity payments in 2013 of $1,200 each. Can you file your 2011 taxes to 2013 filing Using Worksheet A, he figures the taxable part of his annuity payments. Can you file your 2011 taxes to 2013 filing He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. Can you file your 2011 taxes to 2013 filing His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). Can you file your 2011 taxes to 2013 filing He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. Can you file your 2011 taxes to 2013 filing David's filled-in Worksheet A is shown on the next page. Can you file your 2011 taxes to 2013 filing Worksheet A. Can you file your 2011 taxes to 2013 filing Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . Can you file your 2011 taxes to 2013 filing 1. Can you file your 2011 taxes to 2013 filing Enter the total pension or annuity payments received this year. Can you file your 2011 taxes to 2013 filing Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Can you file your 2011 taxes to 2013 filing $ 12,000 2. Can you file your 2011 taxes to 2013 filing Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Can you file your 2011 taxes to 2013 filing See Your cost in Part II, Rules for Retirees, earlier 2. Can you file your 2011 taxes to 2013 filing 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). Can you file your 2011 taxes to 2013 filing Otherwise, go to line 3. Can you file your 2011 taxes to 2013 filing   3. Can you file your 2011 taxes to 2013 filing Enter the appropriate number from Table 1 below. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 3. Can you file your 2011 taxes to 2013 filing 360 4. Can you file your 2011 taxes to 2013 filing Divide line 2 by the number on line 3 4. Can you file your 2011 taxes to 2013 filing 68. Can you file your 2011 taxes to 2013 filing 89 5. Can you file your 2011 taxes to 2013 filing Multiply line 4 by the number of months for which this year's payments were made. Can you file your 2011 taxes to 2013 filing If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Can you file your 2011 taxes to 2013 filing Otherwise, go to line 6 5. Can you file your 2011 taxes to 2013 filing 688. Can you file your 2011 taxes to 2013 filing 90 6. Can you file your 2011 taxes to 2013 filing Enter any amounts previously recovered tax free in years after 1986. Can you file your 2011 taxes to 2013 filing This is the amount shown on line 10 of your worksheet for last year 6. Can you file your 2011 taxes to 2013 filing 0 7. Can you file your 2011 taxes to 2013 filing Subtract line 6 from line 2 7. Can you file your 2011 taxes to 2013 filing 24,800 8. Can you file your 2011 taxes to 2013 filing Enter the smaller of line 5 or line 7 8. Can you file your 2011 taxes to 2013 filing 688. Can you file your 2011 taxes to 2013 filing 90 9. Can you file your 2011 taxes to 2013 filing Taxable amount for year. Can you file your 2011 taxes to 2013 filing Subtract line 8 from line 1. Can you file your 2011 taxes to 2013 filing Enter the result, but not less than zero. Can you file your 2011 taxes to 2013 filing Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Can you file your 2011 taxes to 2013 filing If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Can you file your 2011 taxes to 2013 filing If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing $11,311. Can you file your 2011 taxes to 2013 filing 10 10. Can you file your 2011 taxes to 2013 filing Was your annuity starting date before 1987?   Yes. Can you file your 2011 taxes to 2013 filing Do not complete the rest of this worksheet. Can you file your 2011 taxes to 2013 filing    No. Can you file your 2011 taxes to 2013 filing Add lines 6 and 8. Can you file your 2011 taxes to 2013 filing This is the amount you have recovered tax free through 2013. Can you file your 2011 taxes to 2013 filing You will need this number if you need to fill out this worksheet next year 10. Can you file your 2011 taxes to 2013 filing 688. Can you file your 2011 taxes to 2013 filing 90 11. Can you file your 2011 taxes to 2013 filing Balance of cost to be recovered. Can you file your 2011 taxes to 2013 filing Subtract line 10 from line 2. Can you file your 2011 taxes to 2013 filing If zero, you will not have to complete this worksheet next year. Can you file your 2011 taxes to 2013 filing The payments you receive next year will generally be fully taxable 11. Can you file your 2011 taxes to 2013 filing $24,111. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Reemployment after choosing the alternative annuity option. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Annuity starting date before November 19, 1996. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing The gift may be taxable for gift tax purposes. Can you file your 2011 taxes to 2013 filing The value of the gift is equal to the value of the annuity. Can you file your 2011 taxes to 2013 filing Joint and survivor annuity. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing This will eliminate any gift tax liability with regard to that gift. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing This may result in a taxable gift. Can you file your 2011 taxes to 2013 filing More information. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Annual leave. Can you file your 2011 taxes to 2013 filing   A payment for accrued annual leave received on retirement is a salary payment. Can you file your 2011 taxes to 2013 filing It is taxable as wages in the tax year you receive it. Can you file your 2011 taxes to 2013 filing Voluntary contributions. Can you file your 2011 taxes to 2013 filing   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. Can you file your 2011 taxes to 2013 filing See Thrift Savings Plan , later. Can you file your 2011 taxes to 2013 filing Additional annuity benefit. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. Can you file your 2011 taxes to 2013 filing It does not matter that you receive only one monthly check covering both benefits. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing Refund of voluntary contributions. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing See Rollover Rules , later. Can you file your 2011 taxes to 2013 filing The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Can you file your 2011 taxes to 2013 filing Community property laws. Can you file your 2011 taxes to 2013 filing   State community property laws apply to your annuity. Can you file your 2011 taxes to 2013 filing These laws will affect your income tax only if you file a return separately from your spouse. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing   At any time, you have only one domicile even though you may have more than one home. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing The question of your domicile is mainly a matter of your intentions as indicated by your actions. Can you file your 2011 taxes to 2013 filing   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. Can you file your 2011 taxes to 2013 filing The division is based on your periods of service and domicile in community and noncommunity property states while you were married. Can you file your 2011 taxes to 2013 filing   For more information, see Publication 555, Community Property. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. Can you file your 2011 taxes to 2013 filing This amount is taxable as wages. Can you file your 2011 taxes to 2013 filing Your annuity will continue to be taxed just as it was before. Can you file your 2011 taxes to 2013 filing If you are still recovering your cost, you continue to do so. Can you file your 2011 taxes to 2013 filing If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing A nonresident alien is an individual who is not a citizen or a resident alien of the United States. Can you file your 2011 taxes to 2013 filing Special rule for figuring your total contributions. Can you file your 2011 taxes to 2013 filing   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. Can you file your 2011 taxes to 2013 filing Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing Limit on taxable amount. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. Can you file your 2011 taxes to 2013 filing The numerator of the fraction is the retiree's total U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing Government basic pay, other than tax-exempt pay for services performed outside the United States. Can you file your 2011 taxes to 2013 filing The denominator is the retiree's total U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing Government basic pay for all services. Can you file your 2011 taxes to 2013 filing    Basic pay includes regular pay plus any standby differential. Can you file your 2011 taxes to 2013 filing It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. Can you file your 2011 taxes to 2013 filing   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. Can you file your 2011 taxes to 2013 filing (For an annuity, first complete Worksheet A in this publication. Can you file your 2011 taxes to 2013 filing ) Worksheet C. Can you file your 2011 taxes to 2013 filing Limited Taxable Amount for Nonresident Alien 1. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing   2. Can you file your 2011 taxes to 2013 filing Enter the total U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing Government basic pay other than tax-exempt pay for services performed outside the United States 2. Can you file your 2011 taxes to 2013 filing   3. Can you file your 2011 taxes to 2013 filing Enter the total U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing Government basic pay for all services 3. Can you file your 2011 taxes to 2013 filing   4. Can you file your 2011 taxes to 2013 filing Divide line 2 by line 3 4. Can you file your 2011 taxes to 2013 filing   5. Can you file your 2011 taxes to 2013 filing Limited taxable amount. Can you file your 2011 taxes to 2013 filing Multiply line 1 by line 4. Can you file your 2011 taxes to 2013 filing Enter this amount on Form 1040NR, line 17b 5. Can you file your 2011 taxes to 2013 filing   Example 1. Can you file your 2011 taxes to 2013 filing You are a nonresident alien who performed all services for the U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing Government abroad as a nonresident alien. Can you file your 2011 taxes to 2013 filing You retired and began to receive a monthly annuity of $200. Can you file your 2011 taxes to 2013 filing Your total basic pay for all services for the U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing Government was $100,000. Can you file your 2011 taxes to 2013 filing All of your basic pay was tax exempt because it was not U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing source income. Can you file your 2011 taxes to 2013 filing The taxable amount of your annuity using Worksheet A in this publication is $720. Can you file your 2011 taxes to 2013 filing You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Can you file your 2011 taxes to 2013 filing Worksheet C. Can you file your 2011 taxes to 2013 filing Limited Taxable Amount for Nonresident Alien — Example 1 1. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing $ 720 2. Can you file your 2011 taxes to 2013 filing Enter the total U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing Government basic pay other than tax-exempt pay for services performed outside the United States 2. Can you file your 2011 taxes to 2013 filing 0 3. Can you file your 2011 taxes to 2013 filing Enter the total U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing Government basic pay for all services 3. Can you file your 2011 taxes to 2013 filing 100,000 4. Can you file your 2011 taxes to 2013 filing Divide line 2 by line 3 4. Can you file your 2011 taxes to 2013 filing 0 5. Can you file your 2011 taxes to 2013 filing Limited taxable amount. Can you file your 2011 taxes to 2013 filing Multiply line 1 by line 4. Can you file your 2011 taxes to 2013 filing Enter this amount on Form 1040NR, line 17b 5. Can you file your 2011 taxes to 2013 filing 0 Example 2. Can you file your 2011 taxes to 2013 filing You are a nonresident alien who performed services for the U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing Government as a nonresident alien both within the United States and abroad. Can you file your 2011 taxes to 2013 filing You retired and began to receive a monthly annuity of $240. Can you file your 2011 taxes to 2013 filing Your total basic pay for your services for the U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing source income. Can you file your 2011 taxes to 2013 filing The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. Can you file your 2011 taxes to 2013 filing You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Can you file your 2011 taxes to 2013 filing Worksheet C. Can you file your 2011 taxes to 2013 filing Limited Taxable Amount for Nonresident Alien — Example 2 1. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing $ 1,980 2. Can you file your 2011 taxes to 2013 filing Enter the total U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing Government basic pay other than tax-exempt pay for services performed outside the United States 2. Can you file your 2011 taxes to 2013 filing 40,000 3. Can you file your 2011 taxes to 2013 filing Enter the total U. Can you file your 2011 taxes to 2013 filing S. Can you file your 2011 taxes to 2013 filing Government basic pay for all services 3. Can you file your 2011 taxes to 2013 filing 120,000 4. Can you file your 2011 taxes to 2013 filing Divide line 2 by line 3 4. Can you file your 2011 taxes to 2013 filing . Can you file your 2011 taxes to 2013 filing 333 5. Can you file your 2011 taxes to 2013 filing Limited taxable amount. Can you file your 2011 taxes to 2013 filing Multiply line 1 by line 4. Can you file your 2011 taxes to 2013 filing Enter this amount on Form 1040NR, line 17b 5. Can you file your 2011 taxes to 2013 filing 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. Can you file your 2011 taxes to 2013 filing (However, see Roth TSP balance and Uniformed services TSP accounts, next. Can you file your 2011 taxes to 2013 filing ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. Can you file your 2011 taxes to 2013 filing The way that you withdraw your account balance determines when you must pay the tax. Can you file your 2011 taxes to 2013 filing Roth TSP balance. Can you file your 2011 taxes to 2013 filing   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. Can you file your 2011 taxes to 2013 filing This means Roth TSP contributions are included in your income. Can you file your 2011 taxes to 2013 filing The contribution limits are the same as the traditional TSP. Can you file your 2011 taxes to 2013 filing You can elect to have part or all of your TSP contributions designated as a Roth TSP. Can you file your 2011 taxes to 2013 filing Agency contributions will be part of your traditional TSP balance. Can you file your 2011 taxes to 2013 filing Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. Can you file your 2011 taxes to 2013 filing   Qualified distributions from your Roth TSP are not included in income. Can you file your 2011 taxes to 2013 filing This applies to both your cost in the account and income earned on that account. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing   For more information, go to the TSP website, www. Can you file your 2011 taxes to 2013 filing tsp. Can you file your 2011 taxes to 2013 filing gov, or the TSP Service Office. Can you file your 2011 taxes to 2013 filing See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. Can you file your 2011 taxes to 2013 filing Uniformed services TSP accounts. Can you file your 2011 taxes to 2013 filing   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. Can you file your 2011 taxes to 2013 filing However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. Can you file your 2011 taxes to 2013 filing See Roth TSP balance discussed previously to get more information about Roth contributions. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing You can get more information from the TSP website, www. Can you file your 2011 taxes to 2013 filing tsp. Can you file your 2011 taxes to 2013 filing gov, or the TSP Service Office. Can you file your 2011 taxes to 2013 filing Direct rollover by the TSP. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Can you file your 2011 taxes to 2013 filing Also, see Rollover Rules , later. Can you file your 2011 taxes to 2013 filing Direct rollover by the TSP to a Roth IRA. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Can you file your 2011 taxes to 2013 filing Also, see Rollovers to Roth IRAs for more information, later. Can you file your 2011 taxes to 2013 filing Note. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing This is because you already paid tax on those contributions. Can you file your 2011 taxes to 2013 filing You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. Can you file your 2011 taxes to 2013 filing TSP annuity. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing See Roth TSP balance , earlier. Can you file your 2011 taxes to 2013 filing This is because you already paid tax on those contributions. Can you file your 2011 taxes to 2013 filing Cash withdrawals. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing (See Rollover Rules , later. Can you file your 2011 taxes to 2013 filing ) 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. Can you file your 2011 taxes to 2013 filing See Lump-Sum Distributions in Publication 575 for details. Can you file your 2011 taxes to 2013 filing However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. Can you file your 2011 taxes to 2013 filing See Roth TSP balance , earlier. Can you file your 2011 taxes to 2013 filing    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing See Roth TSP balance , earlier, for a discussion of those conditions. Can you file your 2011 taxes to 2013 filing Tax on early distributions. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing However, this additional tax does not apply in certain situations, including any of the following. Can you file your 2011 taxes to 2013 filing You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. Can you file your 2011 taxes to 2013 filing You choose to receive your account balance in monthly payments based on your life expectancy. Can you file your 2011 taxes to 2013 filing You are totally and permanently disabled. Can you file your 2011 taxes to 2013 filing You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). Can you file your 2011 taxes to 2013 filing The earnings may be subject to the 10% tax depending on whether you met certain conditions. Can you file your 2011 taxes to 2013 filing See Roth TSP balance , earlier. Can you file your 2011 taxes to 2013 filing   For more information, see Tax on Early Distributions in Publication 575. Can you file your 2011 taxes to 2013 filing Outstanding loan. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing The distribution also may be subject to the additional 10% tax on early distributions. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing See Rollover Rules , later. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. Can you file your 2011 taxes to 2013 filing See Roth TSP balance , earlier. Can you file your 2011 taxes to 2013 filing More information. Can you file your 2011 taxes to 2013 filing   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. Can you file your 2011 taxes to 2013 filing 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). Can you file your 2011 taxes to 2013 filing    The above documents are also available on the TSP website at www. Can you file your 2011 taxes to 2013 filing tsp. Can you file your 2011 taxes to 2013 filing gov. Can you file your 2011 taxes to 2013 filing Select “Forms & Publications. Can you file your 2011 taxes to 2013 filing ” 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. Can you file your 2011 taxes to 2013 filing You do not include the amount rolled over in your income, and you cannot take a deduction for it. Can you file your 2011 taxes to 2013 filing The amount rolled over is taxed later as the new program pays that amount to you. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. Can you file your 2011 taxes to 2013 filing You can also roll over a distribution from a qualified retirement plan into a Roth IRA. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing See Rollovers to Roth IRAs , later, for more information. Can you file your 2011 taxes to 2013 filing Qualified retirement plan. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing The CSRS, FERS, and TSP are considered qualified retirement plans. Can you file your 2011 taxes to 2013 filing Distributions eligible for rollover treatment. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing You cannot roll over any part of your CSRS or FERS annuity payments. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. Can you file your 2011 taxes to 2013 filing However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. Can you file your 2011 taxes to 2013 filing Direct rollover option. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing   There is an automatic rollover requirement for mandatory distributions. Can you file your 2011 taxes to 2013 filing A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. Can you file your 2011 taxes to 2013 filing The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. Can you file your 2011 taxes to 2013 filing No tax withheld. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. Can you file your 2011 taxes to 2013 filing Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. Can you file your 2011 taxes to 2013 filing Payment to you option. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing However, the full amount is treated as distributed to you even though you actually receive only 80%. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing Rollovers to Roth IRAs are generally included in income. Can you file your 2011 taxes to 2013 filing Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. Can you file your 2011 taxes to 2013 filing 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. Can you file your 2011 taxes to 2013 filing 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). Can you file your 2011 taxes to 2013 filing Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. Can you file your 2011 taxes to 2013 filing See Roth TSP balance , earlier. Can you file your 2011 taxes to 2013 filing Also, see Tax on Early Distributions in Publication 575. Can you file your 2011 taxes to 2013 filing Exception to withholding. Can you file your 2011 taxes to 2013 filing   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. Can you file your 2011 taxes to 2013 filing Partial rollovers. Can you file your 2011 taxes to 2013 filing   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. Can you file your 2011 taxes to 2013 filing See Lump-Sum Distributions in Publication 575. Can you file your 2011 taxes to 2013 filing However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. Can you file your 2011 taxes to 2013 filing Rolling over more than amount received. Can you file your 2011 taxes to 2013 filing   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). Can you file your 2011 taxes to 2013 filing Example. Can you file your 2011 taxes to 2013 filing You left government service at age 53. Can you file your 2011 taxes to 2013 filing On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you
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The Can You File Your 2011 Taxes To 2013 Filing

Can you file your 2011 taxes to 2013 filing Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Can you file your 2011 taxes to 2013 filing However, you can still choose to use the previous carryback period. Can you file your 2011 taxes to 2013 filing You also can choose not to carry back an NOL and only carry it forward. Can you file your 2011 taxes to 2013 filing Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Can you file your 2011 taxes to 2013 filing Corporations can file Form 1139, Corporation Application for Tentative Refund. Can you file your 2011 taxes to 2013 filing The instructions for these forms will be revised to reflect the new law. Can you file your 2011 taxes to 2013 filing Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. Can you file your 2011 taxes to 2013 filing Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. Can you file your 2011 taxes to 2013 filing These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. Can you file your 2011 taxes to 2013 filing Tax benefits for the New York Liberty Zone include the following. Can you file your 2011 taxes to 2013 filing A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. Can you file your 2011 taxes to 2013 filing It is allowed for the year the property is placed in service. Can you file your 2011 taxes to 2013 filing No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. Can you file your 2011 taxes to 2013 filing Classification of Liberty Zone leasehold improvement property as 5-year property. Can you file your 2011 taxes to 2013 filing Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. Can you file your 2011 taxes to 2013 filing An increased section 179 deduction for certain Liberty Zone property. Can you file your 2011 taxes to 2013 filing Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. Can you file your 2011 taxes to 2013 filing For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. Can you file your 2011 taxes to 2013 filing In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. Can you file your 2011 taxes to 2013 filing For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. Can you file your 2011 taxes to 2013 filing For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. Can you file your 2011 taxes to 2013 filing In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. Can you file your 2011 taxes to 2013 filing Other 2001 Changes Other changes are discussed in the following chapters. Can you file your 2011 taxes to 2013 filing Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. Can you file your 2011 taxes to 2013 filing Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. Can you file your 2011 taxes to 2013 filing As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. Can you file your 2011 taxes to 2013 filing For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. Can you file your 2011 taxes to 2013 filing Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. Can you file your 2011 taxes to 2013 filing The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. Can you file your 2011 taxes to 2013 filing This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. Can you file your 2011 taxes to 2013 filing For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Can you file your 2011 taxes to 2013 filing Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. Can you file your 2011 taxes to 2013 filing For more information on marginal production, see section 613A(c) of the Internal Revenue Code. Can you file your 2011 taxes to 2013 filing Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. Can you file your 2011 taxes to 2013 filing The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. Can you file your 2011 taxes to 2013 filing Certain limits apply. Can you file your 2011 taxes to 2013 filing For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Can you file your 2011 taxes to 2013 filing Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. Can you file your 2011 taxes to 2013 filing Previously, the credit was only allowed for plans established after December 31, 2001. Can you file your 2011 taxes to 2013 filing For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. Can you file your 2011 taxes to 2013 filing Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Can you file your 2011 taxes to 2013 filing For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Can you file your 2011 taxes to 2013 filing Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Can you file your 2011 taxes to 2013 filing For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Can you file your 2011 taxes to 2013 filing Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. Can you file your 2011 taxes to 2013 filing The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. Can you file your 2011 taxes to 2013 filing The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. Can you file your 2011 taxes to 2013 filing For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. Can you file your 2011 taxes to 2013 filing Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. Can you file your 2011 taxes to 2013 filing Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. Can you file your 2011 taxes to 2013 filing Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. Can you file your 2011 taxes to 2013 filing However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. Can you file your 2011 taxes to 2013 filing Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. Can you file your 2011 taxes to 2013 filing To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Can you file your 2011 taxes to 2013 filing However, certain property placed in service before January 1, 2006, may meet this test. Can you file your 2011 taxes to 2013 filing Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. Can you file your 2011 taxes to 2013 filing The property has an estimated production period of more than 2 years. Can you file your 2011 taxes to 2013 filing The property has an estimated production period of more than 1 year and it costs more than $1 million. Can you file your 2011 taxes to 2013 filing Transportation property is any tangible personal property used in the trade or business of transporting persons or property. Can you file your 2011 taxes to 2013 filing For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. Can you file your 2011 taxes to 2013 filing Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. Can you file your 2011 taxes to 2013 filing You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. Can you file your 2011 taxes to 2013 filing Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. Can you file your 2011 taxes to 2013 filing These special rules have been extended to include property placed in service in 2004. Can you file your 2011 taxes to 2013 filing For more information about these rules, see Publication 946, How To Depreciate Property. Can you file your 2011 taxes to 2013 filing Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. Can you file your 2011 taxes to 2013 filing For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 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