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

Transitions is our new public service announcement being broadcast on television stations across the country.

To see the video, click the link below. The video is 60 seconds.

Transitions Transcript:

Announcer:

[Man puts suitcase on top of car] Travel advisories to

[Inflated blue gorilla holding "Open" sign] small business loans

[Overhead shot of man putting a golf ball]Retirement savings to

[Pharmacist pushing pill into box] Medicare coverage

[Man swiping credit card to pay] ID theft protection to

[Woman in skirt walks with letter to representative]contacting elected officials

[Shot of the library] Student loans to

[Opening a laptop] taxes online

[USA.gov homepage] Whether you have information to get or ideas to give

[Someone typing idea into text box] USA.gov is the official place to connect with your government.

[Women slides car seat back] From surplus car auctions to

[Women pushes back her desk chair] finding a new job

[Smart phone with USA.gov on screen] our new mobile apps wil keep you updated on the go.

[Scene from wedding reception] So from marriage records to

[View of Eiffel Tower] passport applications

[Veteran takes off his hat] veterans' benefits to

[Mom holds a baby] birth certificates

[Drawing on a napkin] patent applications to

[Energy effecient light bulb] energy-saving ideas

[Person returns package at post office] product recalls to

[Person takes box out of moving truck] home-buying tips

[Overhead shot of busy intersection] check out USA.gov.

[USA.gov logo] Because the country runs better when we stay connected.

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"Leads to Another” is the new public service announcement being broadcast on radio stations across the country.

Listen to the announcement (duration is 60 seconds).

Listen to the audio in .mp3 format

Transcript for "Leads To Another"

Announcer:

You, my friend have connections in government. Yes, you -- USA.gov. The official source of government information on thousands of topics. And like any good connection, there's no telling where it can take you.

Why one day you're getting student loan information, next thing you know, you need job-hunting tips. Today's road construction info could have you searching for telecommuting ideas tomorrow.

The more you use USA.gov, the more uses you'll find for it. Passport applications, for example. They've been known to lead to a sudden interest in travel advisories. Our new mobile apps will even update you on the go.

So whether you have information to get or ideas to give your government, check out USA.gov. Who knows, lottery results today could lead to retirement planning tomorrow.

USA.gov. With the right connections, there's no telling where you can go.

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The Free Tax Extension Online

Free tax extension online Index A Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits. Free tax extension online Archer MSA, HSA, Archer MSA, or Medicare Advantage MSA, HSA, Archer MSA, or a Medicare Advantage MSA. Free tax extension online Assistance (see Tax help) Astronauts Tax forgiveness, Astronauts B Basis Inherited property, Basis of Inherited Property Joint interest property, Joint interest. Free tax extension online Qualified joint interest, Qualified joint interest. Free tax extension online Beneficiary Basis of property, Basis of Inherited Property Character of distributions, Character of Distributions Excess deductions, Excess deductions. Free tax extension online Income received, Other Items of Income Liability, estate's income tax, Liability of the beneficiary. Free tax extension online Nonresident alien, Nonresident alien beneficiary. Free tax extension online Reporting distributions, How and When To Report Successor, Successor beneficiary. Free tax extension online Treatment of distributions, Distributions to Beneficiaries Unused loss carryovers, Unused loss carryovers. Free tax extension online Bequest Defined, Bequest Property received, Gifts, Insurance, and Inheritances C Claim, credit or refund, Claim for Credit or Refund Combat zone, Combat Zone Comments, Comments and suggestions. Free tax extension online Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Free tax extension online Credit Child tax, Child tax credit. Free tax extension online Earned income, Earned income credit. Free tax extension online Elderly or disabled, Credit for the elderly or the disabled. Free tax extension online Final return for decedent, Credits General business, General business tax credit. Free tax extension online D Death benefits Accelerated, Accelerated Death Benefits, Accelerated death benefits. Free tax extension online Public safety officers, Death benefits. Free tax extension online Decedent Final return, Final Income Tax Return for Decedent—Form 1040 Income in respect of, Income in Respect of a Decedent Deductions Estate tax, Estate Tax Deduction In respect of decedent, Deductions in Respect of a Decedent Medical expenses, Medical Expenses Standard, Standard Deduction Distributable net income, Distributable net income. Free tax extension online Distributions Deduction, Income Distribution Deduction Limit on deduction, Tax-exempt income not deductible. Free tax extension online Not treated as bequests, Distributions not treated as bequests. Free tax extension online Property, in kind, Property distributed in kind. Free tax extension online E Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Free tax extension online Estate Income tax return, Income Tax Return of an Estate— Form 1041 Insolvent, Insolvent estate. Free tax extension online Period of administration, Period of Administration Tax deduction, Estate Tax Deduction Termination, Termination of Estate Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries Estate tax deduction, Estate Tax Deduction Estimated tax, Estimated tax. Free tax extension online , Transfer of Credit for Estimated Tax Payments Example Comprehensive, Comprehensive Example Decedent's final return, Final Return for Decedent—Form 1040 Estate's tax return, Income Tax Return of an Estate—Form 1041 Exemption Estate's tax return, Exemption Deduction Final return for decedent, Exemptions Expenses Accrued, Accrued expenses. Free tax extension online Administration, Administration Expenses Deductions in respect of decedent, Deductions in Respect of a Decedent Funeral, Funeral and Medical Expenses Medical, Medical Expenses, Medical and dental expenses of a decedent. Free tax extension online Extension to file Form 1041, Extension of time to file. Free tax extension online F Fiduciary relationship, Notice of fiduciary relationship. Free tax extension online Filing requirements Decedent's final return, Filing Requirements Estate's tax return, Filing Requirements Final return for decedent Credits, Credits Exemption and deductions, Exemptions and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Joint return, Joint Return Name, address, and signature, Name, Address, and Signature Other taxes, Other Taxes Payments, Payments of Tax When and where to file, When and Where To File Who must file, Final Income Tax Return for Decedent—Form 1040 Form 1040NR, Nonresident Alien, Filing Requirements 1041, Income Tax Return of an Estate— Form 1041 1042, Nonresident alien beneficiary. Free tax extension online 1310, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Free tax extension online 4810, Form 4810. Free tax extension online 56, Notice of fiduciary relationship. Free tax extension online 6251, Form 6251. Free tax extension online 706, Estate and Gift Taxes SS–4, Identification number. Free tax extension online Free tax services, Free help with your tax return. Free tax extension online Funeral expenses, Funeral expenses. Free tax extension online G Gift, property, Gifts, Insurance, and Inheritances H Help (see Tax help) I Identification number, application, Identification number. Free tax extension online Income Community, Community Income Distributable net income, Distributable net income. Free tax extension online Distributed currently, Income That Must Be Distributed Currently Interest and dividend, Interest and Dividend Income (Forms 1099) Partnership, final return, Partnership Income S corporation, S Corporation Income Self-employment, Self-Employment Income Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs. Free tax extension online Income tax return of an estate Credits, tax, and payments, Credits, Tax, and Payments Exemption and deductions, Exemption and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Name, address, and signature, Name, Address, and Signature When and where to file, When and Where To File Inherited IRAs, Inherited IRAs. Free tax extension online Inherited property, Gifts, Insurance, and Inheritances Installment obligations, Installment obligations. Free tax extension online , Installment obligations. Free tax extension online Insurance, Insurance J Joint return Revoked by personal representative, Personal representative may revoke joint return election. Free tax extension online Who can file, Joint Return L Losses Deduction on final return, Deduction for Losses Estate's tax return, Losses M Military or terrorist actions Claim for credit or refund, Claim for Credit or Refund Defined, Military or terrorist action defined. Free tax extension online Tax forgiveness, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts N Notice of fiduciary relationship Form 56, Notice of fiduciary relationship. Free tax extension online P Partnership income, Partnership Income, Partnership income. Free tax extension online Penalty Information returns, Penalty. Free tax extension online Substantial valuation misstatement, Valuation misstatements. Free tax extension online Personal representative Defined, Personal Representative Duties, Duties Fees received, Fees Received by Personal Representatives Penalty, Penalty. Free tax extension online , Penalty. Free tax extension online Prompt assessment, request, Request for prompt assessment (charge) of tax. Free tax extension online Public safety officers, death benefits, Death benefits. Free tax extension online Publications (see Tax help) R Refund File for decedent, Refund Military or terrorist action deaths, Claim for Credit or Refund Release from liability, Request for discharge from personal liability for tax. Free tax extension online Return Decedent's final, Final Income Tax Return for Decedent—Form 1040 Estate's income tax, Income Tax Return of an Estate— Form 1041 Information, Information Returns Roth IRA, Roth IRAs. Free tax extension online S Separate shares rule, Separate shares rule. Free tax extension online Suggestions, Comments and suggestions. Free tax extension online Survivors Income, Other Items of Income Tax benefits, Tax Benefits for Survivors T Tax Alternative minimum Estate, Alternative minimum tax (AMT). Free tax extension online Individuals, Alternative minimum tax (AMT). Free tax extension online Benefits, survivors, Tax Benefits for Survivors Estimated, estate, Estimated tax. Free tax extension online , Transfer of Credit for Estimated Tax Payments Payments, final return, Payments of Tax Refund of income (claim), Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Free tax extension online Self-employment, Self-employment tax. Free tax extension online Transfer of credit, Transfer of Credit for Estimated Tax Payments Tax help, How To Get Tax Help Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Terrorist victim, Specified Terrorist Victim TTY/TDD information, How To Get Tax Help V Valuation method Inherited property, Basis of Inherited Property Special-use, Special-use valuation. Free tax extension online Victims of terrorist attacks, Specified Terrorist Victim W Widows and widowers, tax benefits, Qualifying widows and widowers. Free tax extension online Prev  Up     Home   More Online Publications