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How Do I File An Amended Federal Tax Return

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How Do I File An Amended Federal Tax Return

How do i file an amended federal tax return 5. How do i file an amended federal tax return   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. How do i file an amended federal tax return Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. How do i file an amended federal tax return Free help with your tax return. How do i file an amended federal tax return    Free help in preparing your return is available nationwide from IRS-certified volunteers. How do i file an amended federal tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. How do i file an amended federal tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How do i file an amended federal tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How do i file an amended federal tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. How do i file an amended federal tax return To find the nearest VITA or TCE site, visit IRS. How do i file an amended federal tax return gov or call 1-800-906-9887. How do i file an amended federal tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How do i file an amended federal tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How do i file an amended federal tax return aarp. How do i file an amended federal tax return org/money/taxaide or call 1-888-227-7669. How do i file an amended federal tax return   For more information on these programs, go to IRS. How do i file an amended federal tax return gov and enter “VITA” in the search box. How do i file an amended federal tax return Internet. How do i file an amended federal tax return IRS. How do i file an amended federal tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. How do i file an amended federal tax return Apply for an Employer Identification Number (EIN). How do i file an amended federal tax return Go to IRS. How do i file an amended federal tax return gov and enter Apply for an EIN in the search box. How do i file an amended federal tax return Request an Electronic Filing PIN by going to IRS. How do i file an amended federal tax return gov and entering Electronic Filing PIN in the search box. How do i file an amended federal tax return Check the status of your 2013 refund with Where's My Refund? Go to IRS. How do i file an amended federal tax return gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. How do i file an amended federal tax return If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How do i file an amended federal tax return Check the status of your amended return. How do i file an amended federal tax return Go to IRS. How do i file an amended federal tax return gov and enter Where's My Amended Return in the search box. How do i file an amended federal tax return Download forms, instructions, and publications, including some accessible versions. How do i file an amended federal tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. How do i file an amended federal tax return gov or IRS2Go. How do i file an amended federal tax return Tax return and tax account transcripts are generally available for the current year and past three years. How do i file an amended federal tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How do i file an amended federal tax return gov. How do i file an amended federal tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How do i file an amended federal tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How do i file an amended federal tax return gov. How do i file an amended federal tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. How do i file an amended federal tax return gov or IRS2Go. How do i file an amended federal tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. How do i file an amended federal tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. How do i file an amended federal tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. How do i file an amended federal tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. How do i file an amended federal tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How do i file an amended federal tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. How do i file an amended federal tax return gov. How do i file an amended federal tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How do i file an amended federal tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How do i file an amended federal tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. How do i file an amended federal tax return AARP offers the Tax-Aide counseling program as part of the TCE program. How do i file an amended federal tax return Visit AARP's website to find the nearest Tax-Aide location. How do i file an amended federal tax return Research your tax questions. How do i file an amended federal tax return Search publications and instructions by topic or keyword. How do i file an amended federal tax return Read the Internal Revenue Code, regulations, or other official guidance. How do i file an amended federal tax return Read Internal Revenue Bulletins. How do i file an amended federal tax return Sign up to receive local and national tax news by email. How do i file an amended federal tax return Phone. How do i file an amended federal tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How do i file an amended federal tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. How do i file an amended federal tax return Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How do i file an amended federal tax return Call to locate the nearest volunteer help site, 1-800-906-9887. How do i file an amended federal tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How do i file an amended federal tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How do i file an amended federal tax return Most VITA and TCE sites offer free electronic filing. How do i file an amended federal tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How do i file an amended federal tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How do i file an amended federal tax return Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. How do i file an amended federal tax return The automated Where's My Refund? information is available 24 hours a day, 7 days a week. How do i file an amended federal tax return If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How do i file an amended federal tax return Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How do i file an amended federal tax return Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How do i file an amended federal tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. How do i file an amended federal tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How do i file an amended federal tax return Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). How do i file an amended federal tax return You should receive your order within 10 business days. How do i file an amended federal tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. How do i file an amended federal tax return Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. How do i file an amended federal tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. How do i file an amended federal tax return Call to ask tax questions, 1-800-829-1040. How do i file an amended federal tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How do i file an amended federal tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How do i file an amended federal tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. How do i file an amended federal tax return gsa. How do i file an amended federal tax return gov/fedrelay. How do i file an amended federal tax return Walk-in. How do i file an amended federal tax return You can find a selection of forms, publications and services — in-person, face-to-face. How do i file an amended federal tax return Products. How do i file an amended federal tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How do i file an amended federal tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How do i file an amended federal tax return Services. How do i file an amended federal tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. How do i file an amended federal tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How do i file an amended federal tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. How do i file an amended federal tax return No appointment is necessary—just walk in. How do i file an amended federal tax return Before visiting, check www. How do i file an amended federal tax return irs. How do i file an amended federal tax return gov/localcontacts for hours of operation and services provided. How do i file an amended federal tax return Mail. How do i file an amended federal tax return You can send your order for forms, instructions, and publications to the address below. How do i file an amended federal tax return You should receive a response within 10 business days after your request is received. How do i file an amended federal tax return  Internal Revenue Service 1201 N. How do i file an amended federal tax return Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. How do i file an amended federal tax return    The Taxpayer Advocate Service (TAS) is your voice at the IRS. How do i file an amended federal tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How do i file an amended federal tax return What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. How do i file an amended federal tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How do i file an amended federal tax return You face (or your business is facing) an immediate threat of adverse action. How do i file an amended federal tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How do i file an amended federal tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How do i file an amended federal tax return Here's why we can help: TAS is an independent organization within the IRS. How do i file an amended federal tax return Our advocates know how to work with the IRS. How do i file an amended federal tax return Our services are free and tailored to meet your needs. How do i file an amended federal tax return We have offices in every state, the District of Columbia, and Puerto Rico. How do i file an amended federal tax return How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. How do i file an amended federal tax return irs. How do i file an amended federal tax return gov/advocate, or call us toll-free at 1-877-777-4778. How do i file an amended federal tax return How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How do i file an amended federal tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How do i file an amended federal tax return irs. How do i file an amended federal tax return gov/sams. How do i file an amended federal tax return Low Income Taxpayer Clinics. How do i file an amended federal tax return    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. How do i file an amended federal tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How do i file an amended federal tax return Visit www. How do i file an amended federal tax return TaxpayerAdvocate. How do i file an amended federal tax return irs. How do i file an amended federal tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. How do i file an amended federal tax return Prev  Up  Next   Home   More Online Publications
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Where to File Tax Returns - Addresses Listed by Return Type

In order to determine where to file your return, identify the form number for which you need the information and follow the numerical or alpha-numerical links below to your specific Where to File information.

Examples for a return beginning with a number:
To find Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, choose the number 3; for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, choose the number 7.

Example for a return beginning with an alpha character:
To find Form SS-4, Application for Employer Identification Number, choose the alpha S.

 
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The How Do I File An Amended Federal Tax Return

How do i file an amended federal tax return Publication 939 - Main Content Table of Contents General Information Taxation of Periodic PaymentsInvestment in the Contract Expected Return Computation Under the General Rule How To Use Actuarial TablesUnisex Annuity Tables Special Elections Worksheets for Determining Taxable Annuity Actuarial Tables Requesting a Ruling on Taxation of Annuity How To Get Tax HelpLow Income Taxpayer Clinics General Information Some of the terms used in this publication are defined in the following paragraphs. How do i file an amended federal tax return A pension is generally a series of payments made to you after you retire from work. How do i file an amended federal tax return Pension payments are made regularly and are for past services with an employer. How do i file an amended federal tax return An annuity is a series of payments under a contract. How do i file an amended federal tax return You can buy the contract alone or you can buy it with the help of your employer. How do i file an amended federal tax return Annuity payments are made regularly for more than one full year. How do i file an amended federal tax return Note. How do i file an amended federal tax return Distributions from pensions and annuities follow the same rules as outlined in this publication unless otherwise noted. How do i file an amended federal tax return Types of pensions and annuities. How do i file an amended federal tax return   Particular types of pensions and annuities include: Fixed period annuities. How do i file an amended federal tax return You receive definite amounts at regular intervals for a definite length of time. How do i file an amended federal tax return Annuities for a single life. How do i file an amended federal tax return You receive definite amounts at regular intervals for life. How do i file an amended federal tax return The payments end at death. How do i file an amended federal tax return Joint and survivor annuities. How do i file an amended federal tax return The first annuitant receives a definite amount at regular intervals for life. How do i file an amended federal tax return After he or she dies, a second annuitant receives a definite amount at regular intervals for life. How do i file an amended federal tax return The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. How do i file an amended federal tax return Variable annuities. How do i file an amended federal tax return You receive payments that may vary in amount for a definite length of time or for life. How do i file an amended federal tax return The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds or cost-of-living indexes. How do i file an amended federal tax return Disability pensions. How do i file an amended federal tax return You are under minimum retirement age and receive payments because you retired on disability. How do i file an amended federal tax return If, at the time of your retirement, you were permanently and totally disabled, you may be eligible for the credit for the elderly or the disabled discussed in Publication 524. How do i file an amended federal tax return If your annuity starting date is after November 18, 1996, the General Rule cannot be used for the following qualified plans. How do i file an amended federal tax return A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries. How do i file an amended federal tax return This plan must meet Internal Revenue Code requirements. How do i file an amended federal tax return It qualifies for special tax benefits, including tax deferral for employer contributions and rollover distributions. How do i file an amended federal tax return However, you must use the General Rule if you were 75 or over and the annuity payments are guaranteed for more than 5 years. How do i file an amended federal tax return A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. How do i file an amended federal tax return A tax-sheltered annuity is a special annuity plan or contract purchased for an employee of a public school or tax-exempt organization. How do i file an amended federal tax return   The General Rule is used to figure the tax treatment of various types of pensions and annuities, including nonqualified employee plans. How do i file an amended federal tax return A nonqualified employee plan is an employer's plan that does not meet Internal Revenue Code requirements. How do i file an amended federal tax return It does not qualify for most of the tax benefits of a qualified plan. How do i file an amended federal tax return Annuity worksheets. How do i file an amended federal tax return   The worksheets found near the end of the text of this publication may be useful to you in figuring the taxable part of your annuity. How do i file an amended federal tax return Request for a ruling. How do i file an amended federal tax return   If you are unable to determine the income tax treatment of your pension or annuity, you may ask the Internal Revenue Service to figure the taxable part of your annuity payments. How do i file an amended federal tax return This is treated as a request for a ruling. How do i file an amended federal tax return See Requesting a Ruling on Taxation of Annuity near the end of this publication. How do i file an amended federal tax return Withholding tax and estimated tax. How do i file an amended federal tax return   Your pension or annuity is subject to federal income tax withholding unless you choose not to have tax withheld. How do i file an amended federal tax return If you choose not to have tax withheld from your pension or annuity, or if you do not have enough income tax withheld, you may have to make estimated tax payments. How do i file an amended federal tax return Taxation of Periodic Payments This section explains how the periodic payments you receive under a pension or annuity plan are taxed under the General Rule. How do i file an amended federal tax return Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). How do i file an amended federal tax return These payments are also known as amounts received as an annuity. How do i file an amended federal tax return If you receive an amount from your plan that is a nonperiodic payment (amount not received as an annuity), see Taxation of Nonperiodic Payments in Publication 575. How do i file an amended federal tax return In general, you can recover your net cost of the pension or annuity tax free over the period you are to receive the payments. How do i file an amended federal tax return The amount of each payment that is more than the part that represents your net cost is taxable. How do i file an amended federal tax return Under the General Rule, the part of each annuity payment that represents your net cost is in the same proportion that your investment in the contract is to your expected return. How do i file an amended federal tax return These terms are explained in the following discussions. How do i file an amended federal tax return Investment in the Contract In figuring how much of your pension or annuity is taxable under the General Rule, you must figure your investment in the contract. How do i file an amended federal tax return First, find your net cost of the contract as of the annuity starting date (defined later). How do i file an amended federal tax return To find this amount, you must first figure the total premiums, contributions, or other amounts paid. How do i file an amended federal tax return This includes the amounts your employer contributed if you were required to include these amounts in income. How do i file an amended federal tax return It also includes amounts you actually contributed (except amounts for health and accident benefits and deductible voluntary employee contributions). How do i file an amended federal tax return From this total cost you subtract: Any refunded premiums, rebates, dividends, or unrepaid loans (any of which were not included in your income) that you received by the later of the annuity starting date or the date on which you received your first payment. How do i file an amended federal tax return Any additional premiums paid for double indemnity or disability benefits. How do i file an amended federal tax return Any other tax-free amounts you received under the contract or plan before the later of the dates in (1). How do i file an amended federal tax return The annuity starting date   is the later of the first day of the first period for which you receive payment under the contract or the date on which the obligation under the contract becomes fixed. How do i file an amended federal tax return Example. How do i file an amended federal tax return On January 1 you completed all your payments required under an annuity contract providing for monthly payments starting on August 1, for the period beginning July 1. How do i file an amended federal tax return The annuity starting date is July 1. How do i file an amended federal tax return This is the date you use in figuring your investment in the contract and your expected return (discussed later). How do i file an amended federal tax return Adjustments If any of the following items apply, adjust (add or subtract) your total cost to find your net cost. How do i file an amended federal tax return Foreign employment. How do i file an amended federal tax return   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. How do i file an amended federal tax return The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (without regard to the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer on your behalf if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) if the contributions would be excludible from your gross income had they been paid directly to you. How do i file an amended federal tax return Foreign employment contributions while a nonresident alien. How do i file an amended federal tax return   In determining your cost, special rules apply if you are a U. How do i file an amended federal tax return S. How do i file an amended federal tax return citizen or resident alien who received distributions from a plan to which contributions were made while you were a nonresident alien. How do i file an amended federal tax return Your contributions and your employer's contributions are not included in your cost if the contributions: Were made based on compensation which was for services performed outside the United States which you were a nonresident alien, and Were not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if they had been paid as cash compensation when the services were performed. How do i file an amended federal tax return Death benefit exclusion. How do i file an amended federal tax return   If you are the beneficiary of a deceased employee (or former employee), who died before August 21, 1996, you may qualify for a death benefit exclusion of up to $5,000. How do i file an amended federal tax return The beneficiary of a deceased employee who died after August 20, 1996, will not qualify for the death benefit exclusion. How do i file an amended federal tax return How to adjust your total cost. How do i file an amended federal tax return   If you are eligible, treat the amount of any allowable death benefit exclusion as additional cost paid by the employee. How do i file an amended federal tax return Add it to the cost or unrecovered cost of the annuity at the annuity starting date. How do i file an amended federal tax return See Example 3 under Computation Under General Rule for an illustration of the adjustment to the cost of the contract. How do i file an amended federal tax return Net cost. How do i file an amended federal tax return   Your total cost plus certain adjustments and minus other amounts already recovered before the annuity starting date is your net cost. How do i file an amended federal tax return This is the unrecovered investment in the contract as of the annuity starting date. How do i file an amended federal tax return If your annuity starting date is after 1986, this is the maximum amount that you may recover tax free under the contract. How do i file an amended federal tax return Refund feature. How do i file an amended federal tax return   Adjustment for the value of the refund feature is only applicable when you report your pension or annuity under the General Rule. How do i file an amended federal tax return Your annuity contract has a refund feature if: The expected return ( discussed later) of an annuity depends entirely or partly on the life of one or more individuals, The contract provides that payments will be made to a beneficiary or the estate of an annuitant on or after the death of the annuitant if a stated amount or a stated number of payments has not been paid to the annuitant or annuitants before death, and The payments are a refund of the amount you paid for the annuity contract. How do i file an amended federal tax return   If your annuity has a refund feature, you must reduce your net cost of the contract by the value of the refund feature (figured using Table III or VII at the end of this publication, also see How To Use Actuarial Tables , later) to find the investment in the contract. How do i file an amended federal tax return Zero value of refund feature. How do i file an amended federal tax return   For a joint and survivor annuity, the value of the refund feature is zero if: Both annuitants are age 74 or younger, The payments are guaranteed for less than 2½ years, and The survivor's annuity is at least 50% of the first annuitant's annuity. How do i file an amended federal tax return   For a single-life annuity without survivor benefit, the value of the refund feature is zero if: The payments are guaranteed for less than 2½ years, and The annuitant is: Age 57 or younger (if using the new (unisex) annuity tables), Age 42 or younger (if male and using the old annuity tables), or Age 47 or younger (if female and using the old annuity tables). How do i file an amended federal tax return   If you do not meet these requirements, you will have to figure the value of the refund feature, as explained in the following discussion. How do i file an amended federal tax return Examples. How do i file an amended federal tax return The first example shows how to figure the value of the refund feature when there is only one beneficiary. How do i file an amended federal tax return Example 2 shows how to figure the value of the refund feature when the contract provides, in addition to a whole life annuity, one or more temporary life annuities for the lives of children. How do i file an amended federal tax return In both examples, the taxpayer elects to use Tables V through VIII. How do i file an amended federal tax return If you need the value of the refund feature for a joint and survivor annuity, write to the Internal Revenue Service as explained under Requesting a Ruling on Taxation of Annuity near the end of this publication. How do i file an amended federal tax return Example 1. How do i file an amended federal tax return At age 65, Barbara bought for $21,053 an annuity with a refund feature. How do i file an amended federal tax return She will get $100 a month for life. How do i file an amended federal tax return Barbara's contract provides that if she does not live long enough to recover the full $21,053, similar payments will be made to her surviving beneficiary until a total of $21,053 has been paid under the contract. How do i file an amended federal tax return In this case, the contract cost and the total guaranteed return are the same ($21,053). How do i file an amended federal tax return Barbara's investment in the contract is figured as follows: Net cost $21,053 Amount to be received annually $1,200   Number of years for which payment is guaranteed ($21,053 divided by $1,200) 17. How do i file an amended federal tax return 54   Rounded to nearest whole number of years 18   Percentage from Actuarial Table VII for age 65 with 18 years of guaranteed payments 15%   Value of the refund feature (rounded to the nearest dollar)—15% of $21,053 3,158 Investment in the contract, adjusted for value of refund feature $17,895       If the total guaranteed return were less than the $21,053 net cost of the contract, Barbara would apply the appropriate percentage from the tables to the lesser amount. How do i file an amended federal tax return For example, if the contract guaranteed the $100 monthly payments for 17 years to Barbara's estate or beneficiary if she were to die before receiving all the payments for that period, the total guaranteed return would be $20,400 ($100 × 12 × 17 years). How do i file an amended federal tax return In this case, the value of the refund feature would be $2,856 (14% of $20,400) and Barbara's investment in the contract would be $18,197 ($21,053 minus $2,856) instead of $17,895. How do i file an amended federal tax return Example 2. How do i file an amended federal tax return John died while still employed. How do i file an amended federal tax return His widow, Eleanor, age 48, receives $171 a month for the rest of her life. How do i file an amended federal tax return John's son, Elmer, age 9, receives $50 a month until he reaches age 18. How do i file an amended federal tax return John's contributions to the retirement fund totaled $7,559. How do i file an amended federal tax return 45, with interest on those contributions of $1,602. How do i file an amended federal tax return 53. How do i file an amended federal tax return The guarantee or total refund feature of the contract is $9,161. How do i file an amended federal tax return 98 ($7,559. How do i file an amended federal tax return 45 plus $1,602. How do i file an amended federal tax return 53). How do i file an amended federal tax return The adjustment in the investment in the contract is figured as follows: A) Expected return:*       1) Widow's expected return:         Annual annuity ($171 × 12) $2,052       Multiplied by factor from Table V         (nearest age 48) 34. How do i file an amended federal tax return 9 $71,614. How do i file an amended federal tax return 80   2) Child's expected return:         Annual annuity ($50 × 12) $600       Multiplied by factor from         Table VIII (nearest age 9         for term of 9 years) 9. How do i file an amended federal tax return 0 5,400. How do i file an amended federal tax return 00   3) Total expected return   $77,014. How do i file an amended federal tax return 80 B) Adjustment for refund feature:       1) Contributions (net cost) $7,559. How do i file an amended federal tax return 45   2) Guaranteed amount (contributions of $7,559. How do i file an amended federal tax return 45 plus interest of $1,602. How do i file an amended federal tax return 53) $9,161. How do i file an amended federal tax return 98   3) Minus: Expected return under child's (temporary life) annuity (A(2)) 5,400. How do i file an amended federal tax return 00   4) Net guaranteed amount $3,761. How do i file an amended federal tax return 98   5) Multiple from Table VII (nearest age 48 for 2 years duration (recovery of $3,761. How do i file an amended federal tax return 98 at $171 a month to nearest whole year)) 0%   6) Adjustment required for value of refund feature rounded to the nearest whole dollar  (0% × $3,761. How do i file an amended federal tax return 98, the smaller of B(3) or B(6)) 0 *Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. How do i file an amended federal tax return See the discussion of expected return, later in this publication. How do i file an amended federal tax return Free IRS help. How do i file an amended federal tax return   If you need to request assistance to figure the value of the refund feature, see Requesting a Ruling on Taxation of Annuity near the end of this publication. How do i file an amended federal tax return Expected Return Your expected return is the total amount you and other eligible annuitants can expect to receive under the contract. How do i file an amended federal tax return The following discussions explain how to figure the expected return with each type of annuity. How do i file an amended federal tax return A person's age, for purposes of figuring the expected return, is the age at the birthday nearest to the annuity starting date. How do i file an amended federal tax return Fixed period annuity. How do i file an amended federal tax return   If you will get annuity payments for a fixed number of years, without regard to your life expectancy, you must figure your expected return based on that fixed number of years. How do i file an amended federal tax return It is the total amount you will get beginning at the annuity starting date. How do i file an amended federal tax return You will receive specific periodic payments for a definite period of time, such as a fixed number of months (but not less than 13). How do i file an amended federal tax return To figure your expected return, multiply the fixed number of months for which payments are to be made by the amount of the payment specified for each period. How do i file an amended federal tax return Single life annuity. How do i file an amended federal tax return   If you are to get annuity payments for the rest of your life, find your expected return as follows. How do i file an amended federal tax return You must multiply the amount of the annual payment by a multiple based on your life expectancy as of the annuity starting date. How do i file an amended federal tax return These multiples are set out in actuarial Tables I and V near the end of this publication (see How To Use Actuarial Tables , later). How do i file an amended federal tax return   You may need to adjust these multiples if the payments are made quarterly, semiannually, or annually. How do i file an amended federal tax return See Adjustments to Tables I, II, V, VI, and VIA following Table I. How do i file an amended federal tax return Example. How do i file an amended federal tax return Henry bought an annuity contract that will give him an annuity of $500 a month for his life. How do i file an amended federal tax return If at the annuity starting date Henry's nearest birthday is 66, the expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table V, age 66 × 19. How do i file an amended federal tax return 2 Expected return $115,200 If the payments were to be made to Henry quarterly and the first payment was made one full month after the annuity starting date, Henry would adjust the 19. How do i file an amended federal tax return 2 multiple by +. How do i file an amended federal tax return 1. How do i file an amended federal tax return His expected return would then be $115,800 ($6,000 × 19. How do i file an amended federal tax return 3). How do i file an amended federal tax return Annuity for shorter of life or specified period. How do i file an amended federal tax return   With this type of annuity, you are to get annuity payments either for the rest of your life or until the end of a specified period, whichever period is shorter. How do i file an amended federal tax return To figure your expected return, multiply the amount of your annual payment by a multiple in Table IV or VIII for temporary life annuities. How do i file an amended federal tax return Find the proper multiple based on your sex (if using Table IV), your age at the annuity starting date, and the nearest whole number of years in the specified period. How do i file an amended federal tax return Example. How do i file an amended federal tax return Harriet purchased an annuity this year that will pay her $200 each month for five years or until she dies, whichever period is shorter. How do i file an amended federal tax return She was age 65 at her birthday nearest the annuity starting date. How do i file an amended federal tax return She figures the expected return as follows: Annual payment ($200 × 12 months) $2,400 Multiple shown in Table VIII, age 65, 5-year term × 4. How do i file an amended federal tax return 9 Expected return $11,760 She uses Table VIII (not Table IV) because all her contributions were made after June 30, 1986. How do i file an amended federal tax return See Special Elections, later. How do i file an amended federal tax return Joint and survivor annuities. How do i file an amended federal tax return   If you have an annuity that pays you a periodic income for life and after your death provides an identical lifetime periodic income to your spouse (or some other person), you figure the expected return based on your combined life expectancies. How do i file an amended federal tax return To figure the expected return, multiply the annual payment by a multiple in Table II or VI based on your joint life expectancies. How do i file an amended federal tax return If your payments are made quarterly, semiannually, or annually, you may need to adjust these multiples. How do i file an amended federal tax return See Adjustments to Tables I, II, V, VI, and VIA following Table I near the end of this publication. How do i file an amended federal tax return Example. How do i file an amended federal tax return John bought a joint and survivor annuity providing payments of $500 a month for his life, and, after his death, $500 a month for the remainder of his wife's life. How do i file an amended federal tax return At John's annuity starting date, his age at his nearest birthday is 70 and his wife's at her nearest birthday is 67. How do i file an amended federal tax return The expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table VI, ages 67 and 70 × 22. How do i file an amended federal tax return 0 Expected return $132,000 Different payments to survivor. How do i file an amended federal tax return   If your contract provides that payments to a survivor annuitant will be different from the amount you receive, you must use a computation which accounts for both the joint lives of the annuitants and the life of the survivor. How do i file an amended federal tax return Example 1. How do i file an amended federal tax return Gerald bought a contract providing for payments to him of $500 a month for life and, after his death, payments to his wife, Mary, of $350 a month for life. How do i file an amended federal tax return If, at the annuity starting date, Gerald's nearest birthday is 70 and Mary's is 67, the expected return under the contract is figured as follows: Combined multiple for Gerald and Mary, ages 70 and 67 (from Table VI)   22. How do i file an amended federal tax return 0 Multiple for Gerald, age 70 (from Table V)   16. How do i file an amended federal tax return 0 Difference: Multiple applicable to Mary   6. How do i file an amended federal tax return 0 Gerald's annual payment ($500 × 12) $6,000   Gerald's multiple 16. How do i file an amended federal tax return 0   Gerald's expected return   $96,000 Mary's annual payment ($350 × 12) $4,200   Mary's multiple 6. How do i file an amended federal tax return 0   Mary's expected return   25,200 Total expected return under the contract   $121,200 Example 2. How do i file an amended federal tax return Your husband died while still employed. How do i file an amended federal tax return Under the terms of his employer's retirement plan, you are entitled to get an immediate annuity of $400 a month for the rest of your life or until you remarry. How do i file an amended federal tax return Your daughters, Marie and Jean, are each entitled to immediate temporary life annuities of $150 a month until they reach age 18. How do i file an amended federal tax return You were 50 years old at the annuity starting date. How do i file an amended federal tax return Marie was 16 and Jean was 14. How do i file an amended federal tax return Using the multiples shown in Tables V and VIII at the end of this publication, the total expected return on the annuity starting date is $169,680, figured as follows: Widow, age 50 (multiple from Table V—33. How do i file an amended federal tax return 1 × $4,800 annual payment) $158,880 Marie, age 16 for 2 years duration (multiple from Table VIII—2. How do i file an amended federal tax return 0 × $1,800 annual payment) 3,600 Jean, age 14 for 4 years duration (multiple from Table VIII—4. How do i file an amended federal tax return 0 × $1,800 annual payment) 7,200 Total expected return $169,680 No computation of expected return is made based on your husband's age at the date of death because he died before the annuity starting date. How do i file an amended federal tax return Computation Under the General Rule Note. How do i file an amended federal tax return Variable annuities use a different computation for determining the exclusion amounts. How do i file an amended federal tax return See Variable annuities later. How do i file an amended federal tax return Under the General Rule, you figure the taxable part of your annuity by using the following steps: Step 1. How do i file an amended federal tax return   Figure the amount of your investment in the contract, including any adjustments for the refund feature and the death benefit exclusion, if applicable. How do i file an amended federal tax return See Death benefit exclusion , earlier. How do i file an amended federal tax return Step 2. How do i file an amended federal tax return   Figure your expected return. How do i file an amended federal tax return Step 3. How do i file an amended federal tax return   Divide Step 1 by Step 2 and round to three decimal places. How do i file an amended federal tax return This will give you the exclusion percentage. How do i file an amended federal tax return Step 4. How do i file an amended federal tax return   Multiply the exclusion percentage by the first regular periodic payment. How do i file an amended federal tax return The result is the tax-free part of each pension or annuity payment. How do i file an amended federal tax return   The tax-free part remains the same even if the total payment increases due to variation in the annuity amount such as cost of living increases, or you outlive the life expectancy factor used. How do i file an amended federal tax return However, if your annuity starting date is after 1986, the total amount of annuity income that is tax free over the years cannot exceed your net cost. How do i file an amended federal tax return   Each annuitant applies the same exclusion percentage to his or her initial payment called for in the contract. How do i file an amended federal tax return Step 5. How do i file an amended federal tax return   Multiply the tax-free part of each payment (step 4) by the number of payments received during the year. How do i file an amended federal tax return This will give you the tax-free part of the total payment for the year. How do i file an amended federal tax return    In the first year of your annuity, your first payment or part of your first payment may be for a fraction of the payment period. How do i file an amended federal tax return This fractional amount is multiplied by your exclusion percentage to get the tax-free part. How do i file an amended federal tax return Step 6. How do i file an amended federal tax return   Subtract the tax-free part from the total payment you received. How do i file an amended federal tax return The rest is the taxable part of your pension or annuity. How do i file an amended federal tax return Example 1. How do i file an amended federal tax return You purchased an annuity with an investment in the contract of $10,800. How do i file an amended federal tax return Under its terms, the annuity will pay you $100 a month for life. How do i file an amended federal tax return The multiple for your age (age 65) is 20. How do i file an amended federal tax return 0 as shown in Table V. How do i file an amended federal tax return Your expected return is $24,000 (20 × 12 × $100). How do i file an amended federal tax return Your cost of $10,800, divided by your expected return of $24,000, equals 45. How do i file an amended federal tax return 0%. How do i file an amended federal tax return This is the percentage you will not have to include in income. How do i file an amended federal tax return Each year, until your net cost is recovered, $540 (45% of $1,200) will be tax free and you will include $660 ($1,200 − $540) in your income. How do i file an amended federal tax return If you had received only six payments of $100 ($600) during the year, your exclusion would have been $270 (45% of $100 × 6 payments). How do i file an amended federal tax return Example 2. How do i file an amended federal tax return Gerald bought a joint and survivor annuity. How do i file an amended federal tax return Gerald's investment in the contract is $62,712 and the expected return is $121,200. How do i file an amended federal tax return The exclusion percentage is 51. How do i file an amended federal tax return 7% ($62,712 ÷ $121,200). How do i file an amended federal tax return Gerald will receive $500 a month ($6,000 a year). How do i file an amended federal tax return Each year, until his net cost is recovered, $3,102 (51. How do i file an amended federal tax return 7% of his total payments received of $6,000) will be tax free and $2,898 ($6,000 − $3,102) will be included in his income. How do i file an amended federal tax return If Gerald dies, his wife will receive $350 a month ($4,200 a year). How do i file an amended federal tax return If Gerald had not recovered all of his net cost before his death, his wife will use the same exclusion percentage (51. How do i file an amended federal tax return 7%). How do i file an amended federal tax return Each year, until the entire net cost is recovered, his wife will receive $2,171. How do i file an amended federal tax return 40 (51. How do i file an amended federal tax return 7% of her payments received of $4,200) tax free. How do i file an amended federal tax return She will include $2,028. How do i file an amended federal tax return 60 ($4,200 − $2,171. How do i file an amended federal tax return 40) in her income tax return. How do i file an amended federal tax return Example 3. How do i file an amended federal tax return Using the same facts as Example 2 under Different payments to survivor, you are to receive an annual annuity of $4,800 until you die or remarry. How do i file an amended federal tax return Your two daughters each receive annual annuities of $1,800 until they reach age 18. How do i file an amended federal tax return Your husband contributed $25,576 to the plan. How do i file an amended federal tax return You are eligible for the $5,000 death benefit exclusion because your husband died before August 21, 1996. How do i file an amended federal tax return Adjusted Investment in the Contract Contributions $25,576 Plus: Death benefit exclusion 5,000 Adjusted investment in the contract $30,576 The total expected return, as previously figured (in Example 2 under Different payments to survivor), is $169,680. How do i file an amended federal tax return The exclusion percentage of 18. How do i file an amended federal tax return 0% ($30,576 ÷ $169,680) applies to the annuity payments you and each of your daughters receive. How do i file an amended federal tax return Each full year $864 (18. How do i file an amended federal tax return 0% × $4,800) will be tax free to you, and you must include $3,936 in your income tax return. How do i file an amended federal tax return Each year, until age 18, $324 (18. How do i file an amended federal tax return 0% × $1,800) of each of your daughters' payments will be tax free and each must include the balance, $1,476, as income on her own income tax return. How do i file an amended federal tax return Part-year payments. How do i file an amended federal tax return   If you receive payments for only part of a year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments received during the year. How do i file an amended federal tax return   If you receive amounts during the year that represent 12 payments, one for each month in that year, and an amount that represents payments for months in a prior year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments the amounts received represent. How do i file an amended federal tax return For instance, if you received amounts during the year that represent the 12 payments for that year plus an amount that represents three payments for a prior year, multiply that amount by the 15 (12 + 3) payments received that the year. How do i file an amended federal tax return   If you received a fractional payment, follow Step 5, discussed earlier. How do i file an amended federal tax return This gives you the tax-free part of your total payment. How do i file an amended federal tax return Example. How do i file an amended federal tax return On September 28, Mary bought an annuity contract for $22,050 that will give her $125 a month for life, beginning October 30. How do i file an amended federal tax return The applicable multiple from Table V is 23. How do i file an amended federal tax return 3 (age 61). How do i file an amended federal tax return Her expected return is $34,950 ($125 × 12 × 23. How do i file an amended federal tax return 3). How do i file an amended federal tax return Mary's investment in the contract of $22,050, divided by her expected return of $34,950, equals 63. How do i file an amended federal tax return 1%. How do i file an amended federal tax return Each payment received will consist of 63. How do i file an amended federal tax return 1% return of cost and 36. How do i file an amended federal tax return 9% taxable income, until her net cost of the contract is fully recovered. How do i file an amended federal tax return During the first year, Mary received three payments of $125, or $375, of which $236. How do i file an amended federal tax return 63 (63. How do i file an amended federal tax return 1% × $375) is a return of cost. How do i file an amended federal tax return The remaining $138. How do i file an amended federal tax return 37 is included in income. How do i file an amended federal tax return Increase in annuity payments. How do i file an amended federal tax return   The tax-free amount remains the same as the amount figured at the annuity starting date, even if the payment increases. How do i file an amended federal tax return All increases in the installment payments are fully taxable. How do i file an amended federal tax return   However, if your annuity payments are scheduled to increase at a definite date in the future you must figure the expected return for that annuity using the method described in section 1. How do i file an amended federal tax return 72-5(a)(5) of the regulations. How do i file an amended federal tax return Example. How do i file an amended federal tax return Joe's wife died while she was still employed and, as her beneficiary, he began receiving an annuity of $147 per month. How do i file an amended federal tax return In figuring the taxable part, Joe elects to use Tables V through VIII. How do i file an amended federal tax return The cost of the contract was $7,938, consisting of the sum of his wife's net contributions, adjusted for any refund feature. How do i file an amended federal tax return His expected return as of the annuity starting date is $35,280 (age 65, multiple of 20. How do i file an amended federal tax return 0 × $1,764 annual payment). How do i file an amended federal tax return The exclusion percentage is $7,938 ÷ $35,280, or 22. How do i file an amended federal tax return 5%. How do i file an amended federal tax return During the year he received 11 monthly payments of $147, or $1,617. How do i file an amended federal tax return Of this amount, 22. How do i file an amended federal tax return 5% × $147 × 11 ($363. How do i file an amended federal tax return 83) is tax free as a return of cost and the balance of $1,253. How do i file an amended federal tax return 17 is taxable. How do i file an amended federal tax return Later, because of a cost-of-living increase, his annuity payment was increased to $166 per month, or $1,992 a year (12 × $166). How do i file an amended federal tax return The tax-free part is still only 22. How do i file an amended federal tax return 5% of the annuity payments as of the annuity starting date (22. How do i file an amended federal tax return 5% × $147 × 12 = $396. How do i file an amended federal tax return 90 for a full year). How do i file an amended federal tax return The increase of $228 ($1,992 − $1,764 (12 × $147)) is fully taxable. How do i file an amended federal tax return Variable annuities. How do i file an amended federal tax return   For variable annuity payments, figure the amount of each payment that is tax free by dividing your investment in the contract (adjusted for any refund feature) by the total number of periodic payments you expect to get under the contract. How do i file an amended federal tax return   If the annuity is for a definite period, you determine the total number of payments by multiplying the number of payments to be made each year by the number of years you will receive payments. How do i file an amended federal tax return If the annuity is for life, you determine the total number of payments by using a multiple from the appropriate actuarial table. How do i file an amended federal tax return Example. How do i file an amended federal tax return Frank purchased a variable annuity at age 65. How do i file an amended federal tax return The total cost of the contract was $12,000. How do i file an amended federal tax return The annuity starting date is January 1 of the year of purchase. How do i file an amended federal tax return His annuity will be paid, starting July 1, in variable annual installments for his life. How do i file an amended federal tax return The tax-free amount of each payment, until he has recovered his cost of his contract, is: Investment in the contract $12,000 Number of expected annual payments (multiple for age 65 from Table V) 20 Tax-free amount of each payment ($12,000 ÷ 20) $600 If Frank's first payment is $920, he includes only $320 ($920 − $600) in his gross income. How do i file an amended federal tax return   If the tax-free amount for a year is more than the payments you receive in that year, you may choose, when you receive the next payment, to refigure the tax-free part. How do i file an amended federal tax return Divide the amount of the periodic tax-free part that is more than the payment you received by the remaining number of payments you expect. How do i file an amended federal tax return The result is added to the previously figured periodic tax-free part. How do i file an amended federal tax return The sum is the amount of each future payment that will be tax free. How do i file an amended federal tax return Example. How do i file an amended federal tax return Using the facts of the previous example about Frank, assume that after Frank's $920 payment, he received $500 in the following year, and $1,200 in the year after that. How do i file an amended federal tax return Frank does not pay tax on the $500 (second year) payment because $600 of each annual pension payment is tax free. How do i file an amended federal tax return Since the $500 payment is less than the $600 annual tax-free amount, he may choose to refigure his tax-free part when he receives his $1,200 (third year) payment, as follows: Amount tax free in second year $600. How do i file an amended federal tax return 00 Amount received in second year 500. How do i file an amended federal tax return 00 Difference $100. How do i file an amended federal tax return 00 Number of remaining payments after the first 2 payments (age 67, from Table V) 18. How do i file an amended federal tax return 4 Amount to be added to previously determined annual tax-free part ($100 ÷ 18. How do i file an amended federal tax return 4) $5. How do i file an amended federal tax return 43 Revised annual tax-free part for third and later years ($600 + $5. How do i file an amended federal tax return 43) $605. How do i file an amended federal tax return 43 Amount taxable in third year ($1,200 − $605. How do i file an amended federal tax return 43) $594. How do i file an amended federal tax return 57 If you choose to refigure your tax-free amount,   you must file a statement with your income tax return stating that you are refiguring the tax-free amount in accordance with the rules of section 1. How do i file an amended federal tax return 72–4(d)(3) of the Income Tax Regulations. How do i file an amended federal tax return The statement must also show the following information: The annuity starting date and your age on that date. How do i file an amended federal tax return The first day of the first period for which you received an annuity payment in the current year. How do i file an amended federal tax return Your investment in the contract as originally figured. How do i file an amended federal tax return The total of all amounts received tax free under the annuity from the annuity starting date through the first day of the first period for which you received an annuity payment in the current tax year. How do i file an amended federal tax return Exclusion Limits Your annuity starting date determines the total amount of annuity income that you can exclude from income over the years. How do i file an amended federal tax return Exclusion limited to net cost. How do i file an amended federal tax return   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a return of your cost cannot exceed your net cost (figured without any reduction for a refund feature). How do i file an amended federal tax return This is the unrecovered investment in the contract as of the annuity starting date. How do i file an amended federal tax return   If your annuity starting date is after July 1, 1986, any unrecovered net cost at your (or last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. How do i file an amended federal tax return This deduction is not subject to the 2%-of-adjusted-gross-income limit. How do i file an amended federal tax return Example 1. How do i file an amended federal tax return Your annuity starting date is after 1986. How do i file an amended federal tax return Your total cost is $12,500, and your net cost is $10,000, taking into account certain adjustments. How do i file an amended federal tax return There is no refund feature. How do i file an amended federal tax return Your monthly annuity payment is $833. How do i file an amended federal tax return 33. How do i file an amended federal tax return Your exclusion ratio is 12% and you exclude $100 a month. How do i file an amended federal tax return Your exclusion ends after 100 months, when you have excluded your net cost of $10,000. How do i file an amended federal tax return Thereafter, your annuity payments are fully taxable. How do i file an amended federal tax return Example 2. How do i file an amended federal tax return The facts are the same as in Example 1, except that there is a refund feature, and you die after 5 years with no surviving annuitant. How do i file an amended federal tax return The adjustment for the refund feature is $1,000, so the investment in the contract is $9,000. How do i file an amended federal tax return The exclusion ratio is 10. How do i file an amended federal tax return 8%, and your monthly exclusion is $90. How do i file an amended federal tax return After 5 years (60 months), you have recovered tax free only $5,400 ($90 x 60). How do i file an amended federal tax return An itemized deduction for the unrecovered net cost of $4,600 ($10,000 net cost minus $5,400) may be taken on your final income tax return. How do i file an amended federal tax return Your unrecovered investment is determined without regard to the refund feature adjustment, discussed earlier, under Adjustments. How do i file an amended federal tax return Exclusion not limited to net cost. How do i file an amended federal tax return   If your annuity starting date was before 1987, you could continue to take your monthly exclusion for as long as you receive your annuity. How do i file an amended federal tax return If you choose a joint and survivor annuity, your survivor continues to take the survivor's exclusion figured as of the annuity starting date. How do i file an amended federal tax return The total exclusion may be more than your investment in the contract. How do i file an amended federal tax return How To Use Actuarial Tables In figuring, under the General Rule, the taxable part of your annuity payments that you are to get for the rest of your life (rather than for a fixed number of years), you must use one or more of the actuarial tables in this publication. How do i file an amended federal tax return Unisex Annuity Tables Effective July 1, 1986, the Internal Revenue Service adopted new annuity Tables V through VIII, in which your sex is not considered when determining the applicable factor. How do i file an amended federal tax return These tables correspond to the old Tables I through IV. How do i file an amended federal tax return In general, Tables V through VIII must be used if you made contributions to the retirement plan after June 30, 1986. How do i file an amended federal tax return If you made no contributions to the plan after June 30, 1986, generally you must use only Tables I through IV. How do i file an amended federal tax return However, if you received an annuity payment after June 30, 1986, you may elect to use Tables V through VIII (see Annuity received after June 30, 1986, later). How do i file an amended federal tax return Special Elections Although you generally must use Tables V through VIII if you made contributions to the retirement plan after June 30, 1986, and Tables I through IV if you made no contributions after June 30, 1986, you can make the following special elections to select which tables to use. How do i file an amended federal tax return Contributions made both before July 1986 and after June 1986. How do i file an amended federal tax return   If you made contributions to the retirement plan both before July 1986 and after June 1986, you may elect to use Tables I through IV for the pre-July 1986 cost of the contract, and Tables V through VIII for the post-June 1986 cost. How do i file an amended federal tax return (See the examples below. How do i file an amended federal tax return )    Making the election. How do i file an amended federal tax return Attach this statement to your income tax return for the first year in which you receive an annuity:    “I elect to apply the provisions of paragraph (d) of section 1. How do i file an amended federal tax return 72–6 of the Income Tax Regulations. How do i file an amended federal tax return ”   The statement must also include your name, address, social security number, and the amount of the pre-July 1986 investment in the contract. How do i file an amended federal tax return   If your investment in the contract includes post-June 1986 contributions to the plan, and you do not make the election to use Tables I through IV and Tables V through VIII, then you can only use Tables V through VIII in figuring the taxable part of your annuity. How do i file an amended federal tax return You must also use Tables V through VIII if you are unable or do not wish to determine the portions of your contributions which were made before July 1, 1986, and after June 30, 1986. How do i file an amended federal tax return    Advantages of election. How do i file an amended federal tax return In general, a lesser amount of each annual annuity payment is taxable if you separately figure your exclusion ratio for pre-July 1986 and post-June 1986 contributions. How do i file an amended federal tax return    If you intend to make this election, save your records that substantiate your pre-July 1986 and post-June 1986 contributions. How do i file an amended federal tax return If the death benefit exclusion applies (see discussion, earlier), you do not have to apportion it between the pre-July 1986 and the post-June 1986 investment in the contract. How do i file an amended federal tax return   The following examples illustrate the separate computations required if you elect to use Tables I through IV for your pre-July 1986 investment in the contract and Tables V through VIII for your post-June 1986 investment in the contract. How do i file an amended federal tax return Example 1. How do i file an amended federal tax return Bill, who is single, contributed $42,000 to the retirement plan and will receive an annual annuity of $24,000 for life. How do i file an amended federal tax return Payment of the $42,000 contribution is guaranteed under a refund feature. How do i file an amended federal tax return Bill is 55 years old as of the annuity starting date. How do i file an amended federal tax return For figuring the taxable part of Bill's annuity, he chose to make separate computations for his pre-July 1986 investment in the contract of $41,300, and for his post-June 1986 investment in the contract of $700. How do i file an amended federal tax return       Pre- July 1986   Post- June 1986 A. How do i file an amended federal tax return Adjustment for refund feature         1) Net cost $41,300   $700   2) Annual annuity—$24,000  ($41,300/$42,000 × $24,000) $23,600       ($700/$42,000 × $24,000)     $400   3) Guarantee under contract $41,300   $700   4) No. How do i file an amended federal tax return of years payments  guaranteed (rounded), A(3) ÷ A(2) 2   2   5) Applicable percentage from  Tables III and VII 1%   0%   6) Adjustment for value of refund  feature, A(5) × smaller of A(1)  or A(3) $413   $0 B. How do i file an amended federal tax return Investment in the contract         1) Net cost $41,300   $700   2) Minus: Amount in A(6) 413   0   3) Investment in the contract $40,887   $700 C. How do i file an amended federal tax return Expected return         1) Annual annuity receivable $24,000   $24,000   2) Multiples from Tables I and V 21. How do i file an amended federal tax return 7   28. How do i file an amended federal tax return 6   3) Expected return, C(1) × C(2) $520,800   $686,400 D. How do i file an amended federal tax return Tax-free part of annuity         1) Exclusion ratio as decimal,  B(3) ÷ C(3) . How do i file an amended federal tax return 079   . How do i file an amended federal tax return 001   2) Tax-free part, C(1) × D(1) $1,896   $24 The tax-free part of Bill's total annuity is $1,920 ($1,896 plus $24). How do i file an amended federal tax return The taxable part of his annuity is $22,080 ($24,000 minus $1,920). How do i file an amended federal tax return If the annuity starting date is after 1986, the exclusion over the years cannot exceed the net cost (figured without any reduction for a refund feature). How do i file an amended federal tax return Example 2. How do i file an amended federal tax return Al is age 62 at his nearest birthday to the annuity starting date. How do i file an amended federal tax return Al's wife is age 60 at her nearest birthday to the annuity starting date. How do i file an amended federal tax return The joint and survivor annuity pays $1,000 per month to Al for life, and $500 per month to Al's surviving wife after his death. How do i file an amended federal tax return The pre-July 1986 investment in the contract is $53,100 and the post-June 1986 investment in the contract is $7,000. How do i file an amended federal tax return Al makes the election described in Example 1 . How do i file an amended federal tax return For purposes of this example, assume the refund feature adjustment is zero. How do i file an amended federal tax return If an adjustment is required, IRS will figure the amount. How do i file an amended federal tax return See Requesting a Ruling on Taxation of Annuity near the end of this publication. How do i file an amended federal tax return       Pre-  July 1986   Post-  June 1986 A. How do i file an amended federal tax return Adjustment for refund feature         1) Net cost $53,100   $7,000   2) Annual annuity—$12,000  ($53,100/$60,100 × $12,000) $10,602       ($7,000/$60,100 × $12,000)     $1,398   3) Guaranteed under the contract $53,100   $7,000   4) Number of years guaranteed,  rounded, A(3) ÷ A(2) 5   5   5) Applicable percentages 0%   0%   6) Refund feature adjustment, A(5) × smaller of A(1) or A(3) 0   0 B. How do i file an amended federal tax return Investment in the contract         1) Net cost $53,100   $7,000   2) Refund feature adjustment 0   0   3) Investment in the contract adjusted for refund feature $53,100   $7,000 C. How do i file an amended federal tax return Expected return         1) Multiple for both annuitants from Tables II and VI 25. How do i file an amended federal tax return 4   28. How do i file an amended federal tax return 8   2) Multiple for first annuitant from Tables I and V 16. How do i file an amended federal tax return 9   22. How do i file an amended federal tax return 5   3) Multiple applicable to surviving annuitant, subtract C(2) from C(1) 8. How do i file an amended federal tax return 5   6. How do i file an amended federal tax return 3   4) Annual annuity to surviving annuitant $6,000   $6,000   5) Portion of expected return for surviving annuitant, C(4) × C(3) $51,000   $37,800   6) Annual annuity to first annuitant $12,000   $12,000   7) Plus: Portion of expected return for first annuitant, C(6) × C(2) $202,800   $270,000   8) Expected return for both annuitants, C(5) + C(7) $253,800   $307,800 D. How do i file an amended federal tax return Tax-free part of annuity         1) Exclusion ratio as a decimal, B(3) ÷ C(8) . How do i file an amended federal tax return 209   . How do i file an amended federal tax return 023   2) Retiree's tax-free part of annuity, C(6) × D(1) $2,508   $276   3) Survivor's tax-free part of annuity, C(4) × D(1) $1,254   $138 The tax-free part of Al's total annuity is $2,784 ($2,508 + $276). How do i file an amended federal tax return The taxable part of his annuity is $9,216 ($12,000 − $2,784). How do i file an amended federal tax return The exclusion over the years cannot exceed the net cost of the contract (figured without any reduction for a refund feature) if the annuity starting date is after 1986. How do i file an amended federal tax return After Al's death, his widow will apply the same exclusion percentages (20. How do i file an amended federal tax return 9% and 2. How do i file an amended federal tax return 3%) to her annual annuity of $6,000 to figure the tax-free part of her annuity. How do i file an amended federal tax return Annuity received after June 30, 1986. How do i file an amended federal tax return   If you receive an annuity payment after June 30, 1986, (regardless of your annuity starting date), you may elect to treat the entire cost of the contract as post-June 1986 cost (even if you made no post-June 1986 contributions to the plan) and use Tables V through VIII. How do i file an amended federal tax return Once made, you cannot revoke the election, which will apply to all payments during the year and in any later year. How do i file an amended federal tax return    Make the election by attaching the following statement to your income tax return. How do i file an amended federal tax return    “I elect, under section 1. How do i file an amended federal tax return 72–9 of the Income Tax Regulations, to treat my entire cost of the contract as a post-June 1986 cost of the plan. How do i file an amended federal tax return ”   The statement must also include your name, address, and social security number. How do i file an amended federal tax return   You should also indicate you are making this election if you are unable or do not wish to determine the parts of your contributions which were made before July 1, 1986, and after June 30, 1986. How do i file an amended federal tax return Disqualifying form of payment or settlement. How do i file an amended federal tax return   If your annuity starting date is after June 30, 1986, and the contract provides for a disqualifying form of payment or settlement, such as an option to receive a lump sum in full discharge of the obligation under the contract, the entire investment in the contract is treated as post-June 1986 investment in the contract. How do i file an amended federal tax return See regulations section 1. How do i file an amended federal tax return 72–6(d)(3) for additional examples of disqualifying forms of payment or settlement. How do i file an amended federal tax return You can find the Income Tax Regulations in many libraries and at Internal Revenue Service Offices. How do i file an amended federal tax return Worksheets for Determining Taxable Annuity Worksheets I and II. How do i file an amended federal tax return   Worksheets I and II follow for determining your taxable annuity under Regulations Section 1. How do i file an amended federal tax return 72–6(d)(6) Election. How do i file an amended federal tax return Worksheet I For Determining Taxable Annuity Under Regulations Section 1. How do i file an amended federal tax return 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity               Pre-July 1986   Post-June 1986 A. How do i file an amended federal tax return   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. How do i file an amended federal tax return )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)   Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages* from Tables III and VII                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. How do i file an amended federal tax return If not, the IRS will calculate the refund feature percentage. How do i file an amended federal tax return             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. How do i file an amended federal tax return   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund feature:                   B(1) minus B(2)                             C. How do i file an amended federal tax return   Expected Return             1)   Annual Annuity:                   12 times monthly annuity**             2)   Expected return multiples from Tables I and V             3)     Expected return:                   C(1) times C(2)                             D. How do i file an amended federal tax return   Tax-Free Part of Annuity             1)     Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(3)             2)     Tax-free part of annuity:                   C(1) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. How do i file an amended federal tax return     Worksheet II For Determining Taxable Annuity Under Regulations Section 1. How do i file an amended federal tax return 72-6(d)(6) Election For Joint and Survivor Annuity               Pre-July 1986   Post-June 1986 A. How do i file an amended federal tax return   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. How do i file an amended federal tax return )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)     Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages*                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. How do i file an amended federal tax return If not, the IRS will calculate the refund feature percentage. How do i file an amended federal tax return             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. How do i file an amended federal tax return   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund future:                   B(1) minus B(2)                             C. How do i file an amended federal tax return   Expected Return             1)   Multiples for both annuitants, Tables II and VI             2)   Multiple for retiree. How do i file an amended federal tax return Tables I and VI             3)   Multiple for survivor:                   C(1) minus C(2)             4)   Annual annuity to survivor:                   12 times potential monthly rate for survivor**             5)   Expected return for survivor:                   C(3) times C(4)             6)   Annual annuity to retiree:                   12 times monthly rate for retiree**             7)   Expected return for retiree:                   C(2) times C(6)             8)   Total expected return:                   C(5) plus C(7)                             D. How do i file an amended federal tax return   Tax-Free Part of Annuity             1)   Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(8)             2)   Retiree's tax-free part of annuity:                   C(6) times D(1)             3)   Survivor's tax-free part of annuity, if surviving after death of retiree:                   C(4) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. How do i file an amended federal tax return   Actuarial Tables Please click here for the text description of the image. How do i file an amended federal tax return Actuarial Tables Please click here for the text description of the image. How do i file an amended federal tax return Actuarial Tables Please click here for the text description of the image. 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How do i file an amended federal tax return Actuarial tables Please click here for the text description of the image. How do i file an amended federal tax return Actuarial tables Please click here for the text description of the image. How do i file an amended federal tax return Actuarial tables Please click here for the text description of the image. How do i file an amended federal tax return Actuarial tables Please click here for the text description of the image. How do i file an amended federal tax return Actuarial tables Please click here for the text description of the image. How do i file an amended federal tax return Actuarial tables Please click here for the text description of the image. How do i file an amended federal tax return Actuarial tables Please click here for the text description of the image. How do i file an amended federal tax return Actuarial tables Please click here for the text description of the image. How do i file an amended federal tax return Actuarial tables Please click here for the text description of the image. How do i file an amended federal tax return Actuarial tables Please click here for the text description of the image. How do i file an amended federal tax return Actuarial tables Please click here for the text description of the image. How do i file an amended federal tax return Actuarial tables Please click here for the text description of the image. How do i file an amended federal tax return Actuarial tables Requesting a Ruling on Taxation of Annuity If you are a retiree, or the survivor of an employee or retiree, you may ask the Internal Revenue Service to help you determine the taxation of your annuity. How do i file an amended federal tax return If you make this request, you are asking for a ruling. How do i file an amended federal tax return User fee. How do i file an amended federal tax return   Under the law in effect at the time this publication went to print, the IRS must charge a user fee for all ruling requests. How do i file an amended federal tax return You should call the IRS for the proper fee. How do i file an amended federal tax return A request solely for the value of the refund feature is not treated as a ruling request and requires no fee. How do i file an amended federal tax return Send your request to:     Internal Revenue Service  Attention: EP Letter Rulings P. How do i file an amended federal tax return O. How do i file an amended federal tax return Box 27063 McPherson Station Washington, DC 20038 The user fee is allowed as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit. How do i file an amended federal tax return When to make the request. How do i file an amended federal tax return   Please note that requests sent between February 1 and April 15 may experience some delay. How do i file an amended federal tax return We process requests in the order received, and we will reply to your request as soon as we can process it. How do i file an amended federal tax return If you do not receive your ruling by the required filing date, you may use Form 4868, Application for Automatic Extension of Time To File U. How do i file an amended federal tax return S. How do i file an amended federal tax return Individual Income Tax Return, to get an extension of time to file. How do i file an amended federal tax return Information you must furnish. How do i file an amended federal tax return   You must furnish the information listed below so the IRS can comply with your request. How do i file an amended federal tax return Failure to furnish the information will result in a delay in processing your request. How do i file an amended federal tax return Please send only copies of the following documents, as the IRS retains all material sent for its records: A letter explaining the question(s) you wish to have resolved or the information you need from the ruling. How do i file an amended federal tax return Copies of any documents showing distributions, annuity rates, and annuity options available to you. How do i file an amended federal tax return A copy of any Form 1099–R you received since your annuity began. How do i file an amended federal tax return A statement indicating whether you have filed your return for the year for which you are making the request. How do i file an amended federal tax return If you have requested an extension of time to file that return, please indicate the extension date. How do i file an amended federal tax return Your daytime phone number. How do i file an amended federal tax return Your current mailing address. How do i file an amended federal tax return A power of attorney if someone other than you, an attorney, a certified public accountant, or an enrolled agent is signing this request. How do i file an amended federal tax return Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose. How do i file an amended federal tax return A completed Tax Information Sheet (or facsimile) shown on the next page. How do i file an amended federal tax return Sign and date the Disclosure and Perjury Statement (or facsimile) at the end of the tax information sheet. How do i file an amended federal tax return This statement must be signed by the retiree or the survivor annuitant. How do i file an amended federal tax return It cannot be signed by a representative. How do i file an amended federal tax return Tax Information Sheet Please click here for the text description of the image. How do i file an amended federal tax return Tax Information Sheet Please click here for the text description of the image. How do i file an amended federal tax return Tax Information Sheet (continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How do i file an amended federal tax return Free help with your tax return. How do i file an amended federal tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. How do i file an amended federal tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 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