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E File 1040ez

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E File 1040ez

E file 1040ez Publication 1212 - Additional Material Prev  Up  Next   Home   More Online Publications
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The E File 1040ez

E file 1040ez Publication 575 - Additional Material Table of Contents Worksheet A. E file 1040ez Simplified Method 1. E file 1040ez Enter the total pension or annuity payments received this year. E file 1040ez Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. E file 1040ez   2. E file 1040ez Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. E file 1040ez * See Cost (Investment in the Contract) , earlier 2. E file 1040ez   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). E file 1040ez Otherwise, go to line 3. E file 1040ez   3. E file 1040ez Enter the appropriate number from Table 1 below. E file 1040ez 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. E file 1040ez 3. E file 1040ez   4. E file 1040ez Divide line 2 by the number on line 3 4. E file 1040ez   5. E file 1040ez Multiply line 4 by the number of months for which this year's payments were made. E file 1040ez If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. E file 1040ez Otherwise, go to line 6 5. E file 1040ez   6. E file 1040ez Enter any amounts previously recovered tax free in years after 1986. E file 1040ez This is the amount shown on line 10 of your worksheet for last year 6. E file 1040ez   7. E file 1040ez Subtract line 6 from line 2 7. E file 1040ez   8. E file 1040ez Enter the smaller of line 5 or line 7 8. E file 1040ez   9. E file 1040ez Taxable amount for year. E file 1040ez Subtract line 8 from line 1. E file 1040ez Enter the result, but not less than zero. E file 1040ez Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. E file 1040ez  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. E file 1040ez If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. E file 1040ez   10. E file 1040ez Was your annuity starting date before 1987? □ Yes. E file 1040ez STOP. E file 1040ez Do not complete the rest of this worksheet. E file 1040ez  □ No. E file 1040ez Add lines 6 and 8. E file 1040ez This is the amount you have recovered tax free through 2013. E file 1040ez You will need this number if you need to fill out this worksheet next year 10. E file 1040ez   11. E file 1040ez Balance of cost to be recovered. E file 1040ez Subtract line 10 from line 2. E file 1040ez If zero, you will not have to complete this worksheet next year. E file 1040ez The payments you receive next year will generally be fully taxable 11. E file 1040ez   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. E file 1040ez Table 1 for Line 3 Above   IF the age at  annuity starting date was . E file 1040ez . E file 1040ez . E file 1040ez         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . E file 1040ez . E file 1040ez . E file 1040ez AFTER November 18, 1996,  enter on line 3 . E file 1040ez . E file 1040ez . E file 1040ez   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 combined ages at annuity starting date were . E file 1040ez . E file 1040ez . E file 1040ez   THEN enter on line 3 . E file 1040ez . E file 1040ez . E file 1040ez         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications