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File Past Taxes

File past taxes Publication 939 - Introductory Material Table of Contents What's New Future developments. File past taxes IntroductionSimplified Method. File past taxes Ordering forms and publications. File past taxes Tax questions. File past taxes Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). File past taxes For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. File past taxes Future developments. File past taxes For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. File past taxes IRS. File past taxes gov/pub939. File past taxes Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. File past taxes Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. File past taxes What is the General Rule. File past taxes   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. File past taxes The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. File past taxes Who must use the General Rule. File past taxes   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. File past taxes If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. File past taxes This choice is irrevocable and applied to all later annuity payments. File past taxes The following are qualified plans. File past taxes A qualified employee plan. File past taxes A qualified employee annuity. File past taxes A tax-sheltered annuity (TSA) plan or contract. File past taxes Simplified Method. File past taxes   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. File past taxes This method is described in Publication 575, Pension and Annuity Income. File past taxes   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. File past taxes Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). File past taxes For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. File past taxes Topics not covered in this publication. File past taxes   Certain topics related to pensions and annuities are not covered in this publication. File past taxes They include: Simplified Method. File past taxes This method is covered in Publication 575. File past taxes That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). File past taxes Individual retirement arrangements (IRAs). File past taxes Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). File past taxes Life insurance payments. File past taxes If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. File past taxes Help from IRS. File past taxes   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. File past taxes For information on this service, see Requesting a Ruling on Taxation of Annuity , later. File past taxes Comments and suggestions. File past taxes   We welcome your comments about this publication and your suggestions for future editions. File past taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File past taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File past taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File past taxes   You can send your comments from www. File past taxes irs. File past taxes gov/formspubs/. File past taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. File past taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File past taxes Ordering forms and publications. File past taxes   Visit www. File past taxes irs. File past taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File past taxes Internal Revenue Service 1201 N. File past taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File past taxes   If you have a tax question, check the information available on IRS. File past taxes gov or call 1-800-829-1040. File past taxes We cannot answer tax questions sent to either of the above addresses. File past taxes Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. File past taxes S. File past taxes Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File past taxes See How To Get Tax Help near the end of this publication for information about getting these publications and forms. File past taxes Prev  Up  Next   Home   More Online Publications
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Multimedia Center

Welcome to the resource center for members of the media — online tools and information straight from the source available in both English, Spanish and more. Here you’ll find links to a variety of resources and multimedia files to help you report the latest tax news. We have press kits, news releases and public service advertisements, as well as sound bites, radio spots and more.

Social Media


The IRS participates on the following social media platforms, including:

  • YouTube:  The IRS has video channels that provide short, informative videos on various tax related topics in English, American Sign Language (ASL) and a variety of foreign languages.
  • Twitter:  IRS tweets include various tax-related announcements, news for tax professionals and hiring initiatives.
  • Facebook:  IRS has Facebook pages that post valuable tax information for tax professionals and those needing help in resolving long standing issues with the IRS. 
  • Tumblr:  The IRS Tumblr blog posts important tax information and announcements that link to IRS.gov and YouTube content.

IRS has also updated IRS2Go, a smartphone application that lets you interact with the IRS using your mobile device. The mobile application includes the following features:

  • Get your refund status or request a transcript.
  • Get tax updates. 
  • Watch IRS YouTube videos.
  • Follow the IRS.

For more information, visit our social media page. 

Video


We have numerous video Tax Tips available for viewing, along with their texts.

Audio


Need an audio spot for your website? We've compiled a host of MP3 files covering a variety of topics and formats.

  • Audio Files for Podcasts:  Hear them now, or download the MP3s to hear them later.

  • Radio PSAs:  These radio spots provide helpful information to get your taxes done. Many spots feature the voice of IRIS, a friendly IRS helper with useful information for your listeners during tax time. There are :30, :60 and donut spots to use as a plug in for local sponsors. We also have radio spots on some of our important programs, such as the Earned Income Tax Credit and our e-file and Free file programs. All of the spots are in MP3 format and can be downloaded.

Print Ads for Newspapers and Magazines


The latest IRS print ads can be used during calendar year 2014. The free ads are available in various sizes, in black and white and in color.

  • 1/3 page
  • 1/2 page
  • 1/6 page
  • 7 x 10

Text


In addition to audio and video Tax Tips, we also have them in print.

  • Print Tax Tips:  Daily Tax Tips for 2014 are available throughout the filing season.

Press Kits


Covering a specific topic? We may have a specific toolkit just for you. Get the facts, stats and IRS media contacts. Download feature articles, public service advertisements and more. Some of the press kits require flash 7.0 on your computer to view them.

  • Earned Income Tax Credit:  The EITC is a tax credit for people who work, but don't earn high incomes. Those who qualify could pay less federal tax, no tax or even get a refund.

Marketing Materials and Other Resources


Use these items to get you started or fill in empty spaces. You’ll find print public service advertisements (PSAs), posters and more.

e-News Subscriptions


Want to get the latest tax news right in your inbox? We’ve got a number of e-mail subscription services to choose from. Take a look and sign up for the ones that interest you.

 

Page Last Reviewed or Updated: 10-Feb-2014

The File Past Taxes

File past taxes Publication 538 - Additional Material Prev  Up  Next   Home   More Online Publications