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Tax 2011 Form

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Tax 2011 Form

Tax 2011 form 3. Tax 2011 form   Reporting Rental Income, Expenses, and Losses Table of Contents Which Forms To UseSchedule E (Form 1040) Schedule C (Form 1040), Profit or Loss From Business Qualified Joint Venture Limits on Rental LossesAt-Risk Rules Passive Activity Limits Casualties and Thefts Example Figuring the net income or loss for a residential rental activity may involve more than just listing the income and deductions on Schedule E (Form 1040). Tax 2011 form There are activities which do not qualify to use Schedule E, such as when the activity is not engaged in to make a profit or when you provide substantial services in conjunction with the property. Tax 2011 form There are also the limitations which may need to be applied if you have a net loss on Schedule E. Tax 2011 form There are two: (1) the limitation based on the amount of investment you have at risk in your rental activity, and (2) the special limits imposed on passive activities. Tax 2011 form You may also have a gain or loss related to your rental property from a casualty or theft. Tax 2011 form This is considered separately from the income and expense information you report on Schedule E. Tax 2011 form Which Forms To Use The basic form for reporting residential rental income and expenses is Schedule E (Form 1040). Tax 2011 form However, do not use that schedule to report a not-for-profit activity. Tax 2011 form See Not Rented for Profit , in chapter 4. Tax 2011 form There are also other rental situations in which forms other than Schedule E would be used. Tax 2011 form Schedule E (Form 1040) If you rent buildings, rooms, or apartments, and provide basic services such as heat and light, trash collection, etc. Tax 2011 form , you normally report your rental income and expenses on Schedule E, Part I. Tax 2011 form List your total income, expenses, and depreciation for each rental property. Tax 2011 form Be sure to enter the number of fair rental and personal use days on line 2. Tax 2011 form If you have more than three rental or royalty properties, complete and attach as many Schedules E as are needed to list the properties. Tax 2011 form Complete lines 1 and 2 for each property. Tax 2011 form However, fill in lines 23a through 26 on only one Schedule E. Tax 2011 form On Schedule E, page 1, line 18, enter the depreciation you are claiming for each property. Tax 2011 form To find out if you need to attach Form 4562, see Form 4562 , later. Tax 2011 form If you have a loss from your rental real estate activity, you also may need to complete one or both of the following forms. Tax 2011 form Form 6198, At-Risk Limitations. Tax 2011 form See At-Risk Rules , later. Tax 2011 form Also see Publication 925. Tax 2011 form Form 8582, Passive Activity Loss Limitations. Tax 2011 form See Passive Activity Limits , later. Tax 2011 form Page 2 of Schedule E is used to report income or loss from partnerships, S corporations, estates, trusts, and real estate mortgage investment conduits. Tax 2011 form If you need to use page 2 of Schedule E, be sure to use page 2 of the same Schedule E you used to enter your rental activity on page 1. Tax 2011 form Also, include the amount from line 26 (Part I) in the “Total income or (loss)” on line 41 (Part V). Tax 2011 form Form 4562. Tax 2011 form   You must complete and attach Form 4562 for rental activities only if you are claiming: Depreciation, including the special depreciation allowance, on property placed in service during 2013; Depreciation on listed property (such as a car), regardless of when it was placed in service; or Any other car expenses, including the standard mileage rate or lease expenses. Tax 2011 form Otherwise, figure your depreciation on your own worksheet. Tax 2011 form You do not have to attach these computations to your return, but you should keep them in your records for future reference. Tax 2011 form   See Publication 946 for information on preparing Form 4562. Tax 2011 form Schedule C (Form 1040), Profit or Loss From Business Generally, Schedule C is used when you provide substantial services in conjunction with the property or the rental is part of a trade or business as a real estate dealer. Tax 2011 form Providing substantial services. Tax 2011 form   If you provide substantial services that are primarily for your tenant's convenience, such as regular cleaning, changing linen, or maid service, you report your rental income and expenses on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Tax 2011 form Use Form 1065, U. Tax 2011 form S. Tax 2011 form Return of Partnership Income, if your rental activity is a partnership (including a partnership with your spouse unless it is a qualified joint venture). Tax 2011 form Substantial services do not include the furnishing of heat and light, cleaning of public areas, trash collection, etc. Tax 2011 form For information, see Publication 334, Tax Guide for Small Business. Tax 2011 form Also, you may have to pay self-employment tax on your rental income using Schedule SE (Form 1040), Self-Employment Tax. Tax 2011 form For a discussion of “substantial services,” see Real Estate Rents in Publication 334, chapter 5. Tax 2011 form Qualified Joint Venture If you and your spouse each materially participate (see Material participation under Passive Activity Limits, later) as the only members of a jointly owned and operated real estate business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. Tax 2011 form This election, in most cases, will not increase the total tax owed on the joint return, but it does give each of you credit for social security earnings on which retirement benefits are based and for Medicare coverage if your rental income is subject to self-employment tax. Tax 2011 form If you make this election, you must report rental real estate income on Schedule E (or Schedule C if you provide substantial services). Tax 2011 form You will not be required to file Form 1065 for any year the election is in effect. Tax 2011 form Rental real estate income generally is not included in net earnings from self-employment subject to self-employment tax and generally is subject to the passive activity limits. Tax 2011 form If you and your spouse filed a Form 1065 for the year prior to the election, the partnership terminates at the end of the tax year immediately preceding the year the election takes effect. Tax 2011 form For more information on qualified joint ventures, go to IRS. Tax 2011 form gov and enter “qualified joint venture” in the search box. Tax 2011 form Limits on Rental Losses If you have a loss from your rental real estate activity, two sets of rules may limit the amount of loss you can deduct. Tax 2011 form You must consider these rules in the order shown below. Tax 2011 form Both are discussed in this section. Tax 2011 form At-risk rules. Tax 2011 form These rules are applied first if there is investment in your rental real estate activity for which you are not at risk. Tax 2011 form This applies only if the real property was placed in service after 1986. Tax 2011 form Passive activity limits. Tax 2011 form Generally, rental real estate activities are considered passive activities and losses are not deductible unless you have income from other passive activities to offset them. Tax 2011 form However, there are exceptions. Tax 2011 form At-Risk Rules You may be subject to the at-risk rules if you have: A loss from an activity carried on as a trade or business or for the production of income, and Amounts invested in the activity for which you are not fully at risk. Tax 2011 form Losses from holding real property (other than mineral property) placed in service before 1987 are not subject to the at-risk rules. Tax 2011 form In most cases, any loss from an activity subject to the at-risk rules is allowed only to the extent of the total amount you have at risk in the activity at the end of the tax year. Tax 2011 form You are considered at risk in an activity to the extent of cash and the adjusted basis of other property you contributed to the activity and certain amounts borrowed for use in the activity. Tax 2011 form Any loss that is disallowed because of the at-risk limits is treated as a deduction from the same activity in the next tax year. Tax 2011 form See Publication 925 for a discussion of the at-risk rules. Tax 2011 form Form 6198. Tax 2011 form   If you are subject to the at-risk rules, file Form 6198, At-Risk Limitations, with your tax return. Tax 2011 form Passive Activity Limits In most cases, all rental real estate activities (except those of certain real estate professionals, discussed later) are passive activities. Tax 2011 form For this purpose, a rental activity is an activity from which you receive income mainly for the use of tangible property, rather than for services. Tax 2011 form For a discussion of activities that are not considered rental activities, see Rental Activities in Publication 925. Tax 2011 form Deductions or losses from passive activities are limited. Tax 2011 form You generally cannot offset income, other than passive income, with losses from passive activities. Tax 2011 form Nor can you offset taxes on income, other than passive income, with credits resulting from passive activities. Tax 2011 form Any excess loss or credit is carried forward to the next tax year. Tax 2011 form Exceptions to the rules for figuring passive activity limits for personal use of a dwelling unit and for rental real estate with active participation are discussed later. Tax 2011 form For a detailed discussion of these rules, see Publication 925. Tax 2011 form Real estate professionals. Tax 2011 form   If you are a real estate professional, complete line 43 of Schedule E. Tax 2011 form      You qualify as a real estate professional for the tax year if you meet both of the following requirements. Tax 2011 form More than half of the personal services you perform in all trades or businesses during the tax year are performed in real property trades or businesses in which you materially participate. Tax 2011 form You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate. Tax 2011 form If you qualify as a real estate professional, rental real estate activities in which you materially participated are not passive activities. Tax 2011 form For purposes of determining whether you materially participated in your rental real estate activities, each interest in rental real estate is a separate activity unless you elect to treat all your interests in rental real estate as one activity. Tax 2011 form   Do not count personal services you perform as an employee in real property trades or businesses unless you are a 5% owner of your employer. Tax 2011 form You are a 5% owner if you own (or are considered to own) more than 5% of your employer's outstanding stock, or capital or profits interest. Tax 2011 form   Do not count your spouse's personal services to determine whether you met the requirements listed earlier to qualify as a real estate professional. Tax 2011 form However, you can count your spouse's participation in an activity in determining if you materially participated. Tax 2011 form Real property trades or businesses. Tax 2011 form   A real property trade or business is a trade or business that does any of the following with real property. Tax 2011 form Develops or redevelops it. Tax 2011 form Constructs or reconstructs it. Tax 2011 form Acquires it. Tax 2011 form Converts it. Tax 2011 form Rents or leases it. Tax 2011 form Operates or manages it. Tax 2011 form Brokers it. Tax 2011 form Choice to treat all interests as one activity. Tax 2011 form   If you were a real estate professional and had more than one rental real estate interest during the year, you can choose to treat all the interests as one activity. Tax 2011 form You can make this choice for any year that you qualify as a real estate professional. Tax 2011 form If you forgo making the choice for one year, you can still make it for a later year. Tax 2011 form   If you make the choice, it is binding for the tax year you make it and for any later year that you are a real estate professional. Tax 2011 form This is true even if you are not a real estate professional in any intervening year. Tax 2011 form (For that year, the exception for real estate professionals will not apply in determining whether your activity is subject to the passive activity rules. Tax 2011 form )   See the Instructions for Schedule E for information about making this choice. Tax 2011 form Material participation. Tax 2011 form   Generally, you materially participated in an activity for the tax year if you were involved in its operations on a regular, continuous, and substantial basis during the year. Tax 2011 form For details, see Publication 925 or the Instructions for Schedule C. Tax 2011 form Participating spouse. Tax 2011 form   If you are married, determine whether you materially participated in an activity by also counting any participation in the activity by your spouse during the year. Tax 2011 form Do this even if your spouse owns no interest in the activity or files a separate return for the year. Tax 2011 form Form 8582. Tax 2011 form    You may have to complete Form 8582 to figure the amount of any passive activity loss for the current tax year for all activities and the amount of the passive activity loss allowed on your tax return. Tax 2011 form See Form 8582 not required , later in this chapter, to determine if you must complete Form 8582. Tax 2011 form   If you are required to complete Form 8582 and are also subject to the at-risk rules, include the amount from Form 6198, line 21 (deductible loss) in column (b) of Form 8582, Worksheet 1 or 3, as required. Tax 2011 form Exception for Personal Use of Dwelling Unit If you used the rental property as a home during the year, any income, deductions, gain, or loss allocable to such use shall not be taken into account for purposes of the passive activity loss limitation. Tax 2011 form Instead, follow the rules explained in chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Tax 2011 form Exception for Rental Real Estate With Active Participation If you or your spouse actively participated in a passive rental real estate activity, you may be able to deduct up to $25,000 of loss from the activity from your nonpassive income. Tax 2011 form This special allowance is an exception to the general rule disallowing losses in excess of income from passive activities. Tax 2011 form Similarly, you may be able to offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. Tax 2011 form Example. Tax 2011 form Jane is single and has $40,000 in wages, $2,000 of passive income from a limited partnership, and $3,500 of passive loss from a rental real estate activity in which she actively participated. Tax 2011 form $2,000 of Jane's $3,500 loss offsets her passive income. Tax 2011 form The remaining $1,500 loss can be deducted from her $40,000 wages. Tax 2011 form The special allowance is not available if you were married, lived with your spouse at any time during the year, and are filing a separate return. Tax 2011 form Active participation. Tax 2011 form   You actively participated in a rental real estate activity if you (and your spouse) owned at least 10% of the rental property and you made management decisions or arranged for others to provide services (such as repairs) in a significant and bona fide sense. Tax 2011 form Management decisions that may count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and other similar decisions. Tax 2011 form Example. Tax 2011 form Mike is single and had the following income and losses during the tax year:   Salary $42,300     Dividends 300     Interest 1,400     Rental loss (4,000)   The rental loss was from the rental of a house Mike owned. Tax 2011 form Mike had advertised and rented the house to the current tenant himself. Tax 2011 form He also collected the rents, which usually came by mail. Tax 2011 form All repairs were either made or contracted out by Mike. Tax 2011 form Although the rental loss is from a passive activity, because Mike actively participated in the rental property management he can use the entire $4,000 loss to offset his other income. Tax 2011 form Maximum special allowance. Tax 2011 form   The maximum special allowance is: $25,000 for single individuals and married individuals filing a joint return for the tax year, $12,500 for married individuals who file separate returns for the tax year and lived apart from their spouses at all times during the tax year, and $25,000 for a qualifying estate reduced by the special allowance for which the surviving spouse qualified. Tax 2011 form   If your modified adjusted gross income (MAGI) is $100,000 or less ($50,000 or less if married filing separately), you can deduct your loss up to the amount specified above. Tax 2011 form If your MAGI is more than $100,000 (more than $50,000 if married filing separately), your special allowance is limited to 50% of the difference between $150,000 ($75,000 if married filing separately) and your MAGI. Tax 2011 form   Generally, if your MAGI is $150,000 or more ($75,000 or more if you are married filing separately), there is no special allowance. Tax 2011 form Modified adjusted gross income (MAGI). Tax 2011 form   This is your adjusted gross income from Form 1040, U. Tax 2011 form S. Tax 2011 form Individual Income Tax Return, line 38, or Form 1040NR, U. Tax 2011 form S. Tax 2011 form Nonresident Alien Income Tax Return, line 37, figured without taking into account: The taxable amount of social security or equivalent tier 1 railroad retirement benefits, The deductible contributions to traditional individual retirement accounts (IRAs) and section 501(c)(18) pension plans, The exclusion from income of interest from Series EE and I U. Tax 2011 form S. Tax 2011 form savings bonds used to pay higher educational expenses, The exclusion of amounts received under an employer's adoption assistance program, Any passive activity income or loss included on Form 8582, Any rental real estate loss allowed to real estate professionals, Any overall loss from a publicly traded partnership (see Publicly Traded Partnerships (PTPs) in the Instructions for Form 8582), The deduction allowed for one-half of self-employment tax, The deduction allowed for interest paid on student loans, The deduction for qualified tuition and related fees, and The domestic production activities deduction (see the Instructions for Form 8903). Tax 2011 form Form 8582 not required. Tax 2011 form   Do not complete Form 8582 if you meet all of the following conditions. Tax 2011 form Your only passive activities were rental real estate activities in which you actively participated. Tax 2011 form Your overall net loss from these activities is $25,000 or less ($12,500 or less if married filing separately and you lived apart from your spouse all year). Tax 2011 form If married filing separately, you lived apart from your spouse all year. Tax 2011 form You have no prior year unallowed losses from these (or any other passive) activities. Tax 2011 form You have no current or prior year unallowed credits from passive activities. Tax 2011 form Your MAGI is $100,000 or less ($50,000 or less if married filing separately and you lived apart from your spouse all year). Tax 2011 form You do not hold any interest in a rental real estate activity as a limited partner or as a beneficiary of an estate or a trust. Tax 2011 form   If you meet all of the conditions listed above, your rental real estate activities are not limited by the passive activity rules and you do not have to complete Form 8582. Tax 2011 form On lines 23a through 23e of your Schedule E, enter the applicable amounts. Tax 2011 form Casualties and Thefts As a result of a casualty or theft, you may have a loss related to your rental property. Tax 2011 form You may be able to deduct the loss on your income tax return. Tax 2011 form Casualty. Tax 2011 form   This is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. Tax 2011 form Such events include a storm, fire, or earthquake. Tax 2011 form Theft. Tax 2011 form   This is defined as the unlawful taking and removing of your money or property with the intent to deprive you of it. Tax 2011 form Gain from casualty or theft. Tax 2011 form   It is also possible to have a gain from a casualty or theft if you receive money, including insurance, that is more than your adjusted basis in the property. Tax 2011 form Generally, you must report this gain. Tax 2011 form However, under certain circumstances, you may defer paying tax by choosing to postpone reporting the gain. Tax 2011 form To do this, you generally must buy replacement property within 2 years after the close of the first tax year in which any part of your gain is realized. Tax 2011 form In certain circumstances, the replacement period can be greater than 2 years; see Replacement Period in Publication 547 for more information. Tax 2011 form The cost of the replacement property must be equal to or more than the net insurance or other payment you received. Tax 2011 form More information. Tax 2011 form   For information on business and nonbusiness casualty and theft losses, see Publication 547. Tax 2011 form How to report. Tax 2011 form    If you had a casualty or theft that involved property used in your rental activity, figure the net gain or loss in Section B of Form 4684, Casualties and Thefts. Tax 2011 form Follow the Instructions for Form 4684 for where to carry your net gain or loss. Tax 2011 form Example In February 2008, Marie Pfister bought a rental house for $135,000 (house $120,000 and land $15,000) and immediately began renting it out. Tax 2011 form In 2013, she rented it all 12 months for a monthly rental fee of $1,125. Tax 2011 form In addition to her rental income of $13,500 (12 x $1,125), Marie had the following expenses. Tax 2011 form Mortgage interest $8,000 Fire insurance (1-year policy) 250 Miscellaneous repairs 400 Real estate taxes imposed and paid 500 Maintenance 200 Marie depreciates the residential rental property under MACRS GDS. Tax 2011 form This means using the straight line method over a recovery period of 27. Tax 2011 form 5 years. Tax 2011 form She uses Table 2-2d to find her depreciation percentage. Tax 2011 form Because she placed the property in service in February 2008, she continues to use that row of Table 2-2d. Tax 2011 form For year 6, the rate is 3. Tax 2011 form 636%. Tax 2011 form Marie figures her net rental income or loss for the house as follows: Total rental income received  ($1,125 × 12) $13,500 Minus: Expenses     Mortgage interest $8,000   Fire insurance 250   Miscellaneous repairs 400   Real estate taxes 500   Maintenance 200   Total expenses 9,350 Balance $4,150 Minus: Depreciation ($120,000 x 3. Tax 2011 form 636%) 4,363 Net rental (loss) for house ($213)       Marie had a net loss for the year. Tax 2011 form Because she actively participated in her passive rental real estate activity and her loss was less than $25,000, she can deduct the loss on her return. Tax 2011 form Marie also meets all of the requirements for not having to file Form 8582. Tax 2011 form She uses Schedule E, Part I, to report her rental income and expenses. Tax 2011 form She enters her income, expenses, and depreciation for the house in the column for Property A and enters her loss on line 22. Tax 2011 form Form 4562 is not required. Tax 2011 form Prev  Up  Next   Home   More Online Publications
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The Tax 2011 Form

Tax 2011 form Publication 575 - Introductory Material Table of Contents What's New Reminders IntroductionThe General Rule. Tax 2011 form Individual retirement arrangements (IRAs). Tax 2011 form Civil service retirement benefits. Tax 2011 form Social security and equivalent tier 1 railroad retirement benefits. Tax 2011 form Tax-sheltered annuity plans (403(b) plans). Tax 2011 form Ordering forms and publications. Tax 2011 form Tax questions. Tax 2011 form Useful Items - You may want to see: What's New For purposes of the net investment income tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). Tax 2011 form However, these distributions are taken into account when determining the modified adjusted gross income threshold. Tax 2011 form Distributions from a nonqualified retirement plan are included in net investment income. Tax 2011 form See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. Tax 2011 form Reminders Future developments. Tax 2011 form  For the latest information about developments related to Publication 575, such as legislation enacted after it was published, go to www. Tax 2011 form irs. Tax 2011 form gov/pub575. Tax 2011 form In-plan Roth rollovers. Tax 2011 form   Starting in 2013, the American Taxpayer Relief Act of 2012 expanded the rules for in-plan Roth rollovers to include more taxpayers. Tax 2011 form For more information, see In-plan Roth rollovers under Rollovers, discussed later. Tax 2011 form Photographs of missing children. Tax 2011 form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax 2011 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax 2011 form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax 2011 form Introduction This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return. Tax 2011 form How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) that are paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity). Tax 2011 form What is covered in this publication?   This publication contains information that you need to understand the following topics. Tax 2011 form How to figure the tax-free part of periodic payments under a pension or annuity plan, including using a simple worksheet for payments under a qualified plan. Tax 2011 form How to figure the tax-free part of nonperiodic payments from qualified and nonqualified plans, and how to use the optional methods to figure the tax on lump-sum distributions from pension, stock bonus, and profit-sharing plans. Tax 2011 form How to roll over certain distributions from a retirement plan into another retirement plan or IRA. Tax 2011 form How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them. Tax 2011 form How to report railroad retirement benefits. Tax 2011 form When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation). Tax 2011 form For additional information on how to report pension or annuity payments on your federal income tax return, be sure to review the instructions on the back of Copies B, C, and 2 of the Form 1099-R that you received and the instructions for Form 1040, lines 16a and 16b (Form 1040A, lines 12a and 12b or Form 1040NR, lines 17a and 17b). Tax 2011 form A “corrected” Form 1099-R replaces the corresponding original Form 1099-R if the original Form 1099-R contained an error. Tax 2011 form Make sure you use the amounts shown on the corrected Form 1099-R when reporting information on your tax return. Tax 2011 form What is not covered in this publication?   The following topics are not discussed in this publication. Tax 2011 form The General Rule. Tax 2011 form   This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans (including commercial annuities). Tax 2011 form For a qualified plan, you generally cannot use the General Rule unless your annuity starting date is before November 19, 1996. Tax 2011 form Although this publication will help you determine whether you can use the General Rule, it will not help you use it to determine the tax treatment of your pension or annuity income. Tax 2011 form For that and other information on the General Rule, see Publication 939, General Rule for Pensions and Annuities. Tax 2011 form Individual retirement arrangements (IRAs). Tax 2011 form   Information on the tax treatment of amounts you receive from an IRA is in Publication 590, Individual Retirement Arrangements (IRAs). Tax 2011 form Civil service retirement benefits. Tax 2011 form   If you are retired from the federal government (regular, phased, or disability retirement) or are the survivor or beneficiary of a federal employee or retiree who died, get Publication 721, Tax Guide to U. Tax 2011 form S. Tax 2011 form Civil Service Retirement Benefits. Tax 2011 form Publication 721 covers the tax treatment of federal retirement benefits, primarily those paid under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Tax 2011 form It also covers benefits paid from the Thrift Savings Plan (TSP). Tax 2011 form Social security and equivalent tier 1 railroad retirement benefits. Tax 2011 form   For information about the tax treatment of these benefits, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Tax 2011 form However, this publication (575) covers the tax treatment of the non-social security equivalent benefit portion of tier 1 railroad retirement benefits, tier 2 benefits, vested dual benefits, and supplemental annuity benefits paid by the U. Tax 2011 form S. Tax 2011 form Railroad Retirement Board. Tax 2011 form Tax-sheltered annuity plans (403(b) plans). Tax 2011 form   If you work for a public school or certain tax-exempt organizations, you may be eligible to participate in a 403(b) retirement plan offered by your employer. Tax 2011 form Although this publication covers the treatment of benefits under 403(b) plans and discusses in-plan Roth rollovers from 403(b) plans to designated Roth accounts, it does not cover other tax provisions that apply to these plans. Tax 2011 form For that and other information on 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations. Tax 2011 form Comments and suggestions. Tax 2011 form   We welcome your comments about this publication and your suggestions for future editions. Tax 2011 form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax 2011 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax 2011 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax 2011 form   You can send your comments from www. Tax 2011 form irs. Tax 2011 form gov/formspubs/. Tax 2011 form Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax 2011 form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax 2011 form Ordering forms and publications. Tax 2011 form   Visit www. Tax 2011 form irs. Tax 2011 form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax 2011 form Internal Revenue Service 1201 N. Tax 2011 form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax 2011 form   If you have a tax question, check the information available on IRS. Tax 2011 form gov or call 1-800-829-1040. Tax 2011 form We cannot answer tax questions sent to either of the above addresses. Tax 2011 form Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Tax 2011 form S. Tax 2011 form Civil Service Retirement Benefits 915 Social Security and Equivalent Railroad Retirement Benefits 939 General Rule for Pensions and Annuities Form (and Instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Tax 2011 form 4972 Tax on Lump-Sum Distributions 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Tax 2011 form Prev  Up  Next   Home   More Online Publications