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Form 1040ez Mailing Address

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Form 1040ez Mailing Address

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

Form 1040ez mailing address Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. Form 1040ez mailing address Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. Form 1040ez mailing address A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. Form 1040ez mailing address The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. Form 1040ez mailing address A corporation. Form 1040ez mailing address A fiscal year taxpayer. Form 1040ez mailing address A dealer in securities or commodities required to register as such under the laws of the United States or a state. Form 1040ez mailing address A real estate investment trust (as defined in section 856). Form 1040ez mailing address An entity registered at all times during the tax year under the Investment Company Act of 1940. Form 1040ez mailing address A common trust fund (as defined in section 584(a)). Form 1040ez mailing address A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. Form 1040ez mailing address Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). Form 1040ez mailing address A REMIC. Form 1040ez mailing address Note. Form 1040ez mailing address A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. Form 1040ez mailing address The request should be made of the nominee in the same manner as specified below for requesting information from the representative. Form 1040ez mailing address How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. Form 1040ez mailing address You can request information from the representative or issuer by telephone or mail. Form 1040ez mailing address If only an address is listed in the directory, you must request the information in writing. Form 1040ez mailing address Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. Form 1040ez mailing address The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. Form 1040ez mailing address The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. Form 1040ez mailing address If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. Form 1040ez mailing address Prev  Up  Next   Home   More Online Publications