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Tax forms online Publication 721 - Main Content Table of Contents Part I General InformationRefund of Contributions Tax Withholding and Estimated Tax Filing Requirements Part II Rules for RetireesAnnuity starting date. Tax forms online Gross monthly rate. Tax forms online Your cost. Tax forms online Choosing a survivor annuity after retirement. Tax forms online Canceling a survivor annuity after retirement. Tax forms online Annuity starting date after 1986. Tax forms online Annuity starting date before 1987. Tax forms online Simplified Method General Rule Three-Year Rule Alternative Annuity Option Federal Gift Tax Retirement During the Past Year Reemployment After Retirement Nonresident Aliens Thrift Savings Plan Rollover Rules Distributions Used To Pay Insurance Premiums for Public Safety Officers How To Report Benefits Part III Rules for Disability Retirement and Credit for the Elderly or the DisabledDisability Annuity Other Benefits Credit for the Elderly or the Disabled Part IV Rules for Survivors of Federal EmployeesFERS Death Benefit CSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Thrift Savings Plan Federal Estate Tax Part V Rules for Survivors of Federal RetireesCSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Voluntary Contributions Thrift Savings Plan Federal Estate Tax Income Tax Deduction for Estate Tax Paid How To Get Tax HelpLow Income Taxpayer Clinics Part I General Information This part of the publication contains information that can apply to most recipients of civil service retirement benefits. Tax forms online Refund of Contributions If you leave federal government service or transfer to a job not under the CSRS or FERS and you are not eligible for an immediate annuity, you can choose to receive a refund of the money in your CSRS or FERS retirement account. Tax forms online The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. Tax forms online If the refund includes only your contributions, none of the refund is taxable. Tax forms online If it includes any interest, the interest is taxable unless you roll it over directly into another qualified plan or a traditional individual retirement arrangement (IRA). Tax forms online If you do not have the Office of Personnel Management (OPM) transfer the interest to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. Tax forms online See Rollover Rules in Part II for information on how to make a rollover. Tax forms online Interest is not paid on contributions to the CSRS for service after 1956 unless your service was for more than 1 year but not more than 5 years. Tax forms online Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. Tax forms online If you do not roll over interest included in your refund, it may qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Tax forms online If you separate from service before the calendar year in which you reach age 55, it may be subject to an additional 10% tax on early distributions. Tax forms online For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Tax forms online A lump-sum distribution is eligible for capital gain treatment or the 10-year tax option only if the plan participant was born before January 2, 1936. Tax forms online Tax Withholding and Estimated Tax The CSRS or FERS annuity you receive is subject to federal income tax withholding, unless you choose not to have tax withheld. Tax forms online OPM will tell you how to make the choice. Tax forms online The choice for no withholding remains in effect until you change it. Tax forms online These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. Tax forms online If you choose not to have tax withheld, or if you do not have enough tax withheld, you may have to make estimated tax payments. Tax forms online You may owe a penalty if the total of your withheld tax and estimated tax does not cover most of the tax shown on your return. Tax forms online Generally, you will owe the penalty for 2014 if the additional tax you must pay with your return is $1,000 or more and more than 10% of the tax to be shown on your 2014 return. Tax forms online For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. Tax forms online Form CSA 1099R. Tax forms online   Form CSA 1099R is mailed to you by OPM each year. Tax forms online It will show any tax you had withheld. Tax forms online File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. Tax forms online    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. Tax forms online servicesonline. Tax forms online opm. Tax forms online gov. Tax forms online To log in, you will need your retirement CSA claim number and your personal identification number. Tax forms online Choosing no withholding on payments outside the United States. Tax forms online   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. Tax forms online   To choose no withholding if you are a U. Tax forms online S. Tax forms online citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. Tax forms online Otherwise, OPM has to withhold tax. Tax forms online For example, OPM must withhold if you provide a U. Tax forms online S. Tax forms online address for a nominee, trustee, or agent (such as a bank) to whom the benefits are to be delivered, but you do not provide your own U. Tax forms online S. Tax forms online home address. Tax forms online   If you do not provide a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to OPM that you are not a U. Tax forms online S. Tax forms online citizen, a U. Tax forms online S. Tax forms online resident alien, or someone who left the United States to avoid tax. Tax forms online But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. Tax forms online For details, see Publication 519, U. Tax forms online S. Tax forms online Tax Guide for Aliens. Tax forms online Withholding certificate. Tax forms online   If you give OPM a Form W-4P-A, Election of Federal Income Tax Withholding, you can choose not to have tax withheld or you can choose to have tax withheld. Tax forms online The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. Tax forms online If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. Tax forms online To change the amount of tax withholding or to stop withholding, call OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Tax forms online C. Tax forms online calling area must call 202-606-0500). Tax forms online No special form is needed. Tax forms online You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. Tax forms online If you have TTY/TDD equipment, call 1-855–887–4957. Tax forms online If you need a PIN, call OPM's Retirement Information Office. Tax forms online You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. Tax forms online servicesonline. Tax forms online opm. Tax forms online gov. Tax forms online You will need your retirement CSA or CSF claim number and your PIN. Tax forms online Withholding from certain lump-sum payments. Tax forms online   If you leave the federal government before becoming eligible to retire and you apply for a refund of your CSRS or FERS contributions, or you die without leaving a survivor eligible for an annuity, you or your beneficiary will receive a distribution of your contributions to the retirement plan plus any interest payable. Tax forms online Tax will be withheld at a 20% rate on the interest distributed. Tax forms online However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. Tax forms online If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. Tax forms online Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. Tax forms online See Rollover Rules in Part II. Tax forms online If you receive only your contributions, no tax will be withheld. Tax forms online Withholding from Thrift Savings Plan payments. Tax forms online   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. Tax forms online The amount withheld is: 20% if the distribution is an eligible rollover distribution, 10% if it is a nonperiodic distribution other than an eligible rollover distribution, or An amount determined as if you were married with three withholding allowances, unless you submit a withholding certificate (Form W-4P), if it is a periodic distribution. Tax forms online  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. Tax forms online By January 31 after the end of the year in which you receive a distribution, the TSP will issue Form 1099-R showing the total distributions you received in the prior year and the amount of tax withheld. Tax forms online   For a detailed discussion of withholding on distributions from the TSP, see Important Tax Information About Payments From Your TSP Account, available from your agency personnel office or from the TSP. Tax forms online The above document is also available in the “Forms & Publications” section of the TSP website at www. Tax forms online tsp. Tax forms online gov. Tax forms online Estimated tax. Tax forms online   Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 (after subtracting your withholding and credits) and you expect your withholding and your credits to be less than the smaller of: 90% of the tax to be shown on your income tax return for 2014, or 100% of the tax shown on your 2013 income tax return (110% of that amount if the adjusted gross income shown on the return was more than $150,000 ($75,000 if your filing status for 2014 will be married filing separately)). Tax forms online The return must cover all 12 months. Tax forms online   You do not have to pay estimated tax for 2014 if you were a U. Tax forms online S. Tax forms online citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. Tax forms online   Publication 505 contains information that you can use to help you figure your estimated tax payments. Tax forms online Filing Requirements If your gross income, including the taxable part of your annuity, is less than a certain amount, you generally do not have to file a federal income tax return for that year. Tax forms online The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. Tax forms online Children. Tax forms online   If you are the surviving spouse of a federal employee or retiree and your monthly annuity check includes a survivor annuity for one or more children, each child's annuity counts as his or her own income (not yours) for federal income tax purposes. Tax forms online   If your child can be claimed as a dependent, treat the taxable part of his or her annuity as unearned income when applying the filing requirements for dependents. Tax forms online Form CSF 1099R. Tax forms online   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. Tax forms online It will show the total amount of the annuity you received in the past year. Tax forms online It also should show, separately, the survivor annuity for a child or children. Tax forms online Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. Tax forms online   If your Form CSF 1099R does not show separately the amount paid to you for a child or children, attach a statement to your return, along with a copy of Form CSF 1099R, explaining why the amount shown on the tax return differs from the amount shown on Form CSF 1099R. Tax forms online    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. Tax forms online servicesonline. Tax forms online opm. Tax forms online gov. Tax forms online To log in you will need your retirement CSF claim number and personal identification number. Tax forms online    You may request a Summary of Payments, showing the amounts paid to you for your child(ren), from OPM by calling OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Tax forms online C. Tax forms online calling area must call 202-606-0500). Tax forms online You will need your CSF claim number and your social security number when you call. Tax forms online Taxable part of annuity. Tax forms online   To find the taxable part of a retiree's annuity when applying the filing requirements, see the discussion in Part II, Rules for Retirees , or Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled , whichever applies. Tax forms online To find the taxable part of each survivor annuity when applying the filing requirements, see the discussion in Part IV, Rules for Survivors of Federal Employees , or Part V, Rules for Survivors of Federal Retirees , whichever applies. Tax forms online Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. Tax forms online If you retired on disability before you reached your minimum retirement age, see Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled. Tax forms online However, on the day after you reach your minimum retirement age, use the rules in this section to report your disability retirement and begin recovering your cost. Tax forms online Annuity statement. Tax forms online   The statement you received from OPM when your CSRS or FERS annuity was approved shows the commencing date (the annuity starting date), the gross monthly rate of your annuity benefit, and your total contributions to the retirement plan (your cost). Tax forms online You will use this information to figure the tax-free recovery of your cost. Tax forms online Annuity starting date. Tax forms online   If you retire from federal government service on a regular annuity, your annuity starting date is the commencing date on your annuity statement from OPM. Tax forms online If something delays payment of your annuity, such as a late application for retirement, it does not affect the date your annuity begins to accrue or your annuity starting date. Tax forms online Gross monthly rate. Tax forms online   This is the amount you were to get after any adjustment for electing a survivor's annuity or for electing the lump-sum payment under the alternative annuity option (if either applied) but before any deduction for income tax withholding, insurance premiums, etc. Tax forms online Your cost. Tax forms online   Your monthly annuity payment contains an amount on which you have previously paid income tax. Tax forms online This amount represents part of your contributions to the retirement plan. Tax forms online Even though you did not receive the money that was contributed to the plan, it was included in your gross income for federal income tax purposes in the years it was taken out of your pay. Tax forms online   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. Tax forms online If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. Tax forms online (See Lump-sum credit under Alternative Annuity Option, later. Tax forms online )   If you repaid contributions that you had withdrawn from the retirement plan earlier, or if you paid into the plan to receive full credit for service not subject to retirement deductions, the entire repayment, including any interest, is a part of your cost. Tax forms online You cannot claim an interest deduction for any interest payments. Tax forms online You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. Tax forms online Recovering your cost tax free. Tax forms online   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. Tax forms online If your annuity starting date is before July 2, 1986, either the Three-Year Rule or the General Rule (both discussed later) applies to your annuity. Tax forms online If your annuity starting date is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method (discussed later). Tax forms online If your annuity starting date is after November 18, 1996, you must use the Simplified Method. Tax forms online   Under both the General Rule and the Simplified Method, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your cost, and the taxable part that is the amount of each payment that is more than the part that represents your cost (unless such payment is used for purposes discussed under Distributions Used To Pay Insurance Premiums for Public Safety Officers , later). Tax forms online The tax-free part is a fixed dollar amount. Tax forms online It remains the same, even if your annuity is increased. Tax forms online Generally, this rule applies as long as you receive your annuity. Tax forms online However, see Exclusion limit , later. Tax forms online Choosing a survivor annuity after retirement. Tax forms online    If you retired without a survivor annuity and report your annuity under the Simplified Method, do not change your tax-free monthly amount even if you later choose a survivor annuity. Tax forms online   If you retired without a survivor annuity and report your annuity under the General Rule, you must figure the tax-free part of your annuity using a new exclusion percentage if you later choose a survivor annuity and take reduced annuity payments. Tax forms online To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. Tax forms online Figure the expected return as of the date the reduced annuity begins. Tax forms online For details on the General Rule, see Publication 939. Tax forms online Canceling a survivor annuity after retirement. Tax forms online   If you retired with a survivor annuity payable to your spouse upon your death and you notify OPM that your marriage has ended, your annuity might be increased to remove the reduction for a survivor benefit. Tax forms online The increased annuity does not change the cost recovery you figured at the annuity starting date. Tax forms online The tax-free part of each annuity payment remains the same. Tax forms online    For more information about choosing or canceling a survivor annuity after retirement, contact OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Tax forms online C. Tax forms online calling area must call 202-606-0500). Tax forms online Exclusion limit. Tax forms online   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. Tax forms online Annuity starting date after 1986. Tax forms online   If your annuity starting date is after 1986, the total amount of annuity income that you (or the survivor annuitant) can exclude over the years as a return of your cost cannot exceed your total cost. Tax forms online Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. Tax forms online Example. Tax forms online Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. Tax forms online If your cost is $12,000, the exclusion ends after 10 years (120 months). Tax forms online Thereafter, your entire annuity is generally fully taxable. Tax forms online Annuity starting date before 1987. Tax forms online   If your annuity starting date is before 1987, you can continue to take your monthly exclusion figured under the General Rule or Simplified Method for as long as you receive your annuity. Tax forms online If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. Tax forms online The total exclusion may be more than your cost. Tax forms online Deduction of unrecovered cost. Tax forms online   If your annuity starting date is after July 1, 1986, and the cost of your annuity has not been fully recovered at your (or the survivor annuitant's) death, a deduction is allowed for the unrecovered cost. Tax forms online The deduction is claimed on your (or your survivor's) final tax return as a miscellaneous itemized deduction (not subject to the 2%-of-adjusted-gross-income limit). Tax forms online If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. Tax forms online Simplified Method If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the tax-free part of your CSRS or FERS annuity. Tax forms online (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. Tax forms online ) You could have chosen to use either the Simplified Method or the General Rule if your annuity starting date is after July 1, 1986, but before November 19, 1996. Tax forms online The Simplified Method does not apply if your annuity starting date is before July 2, 1986. Tax forms online Under the Simplified Method, you figure the tax-free part of each full monthly payment by dividing your cost by a number of months based on your age. Tax forms online This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Tax forms online If your annuity starting date is after 1997 and your annuity includes a survivor benefit for your spouse, this number is based on your combined ages. Tax forms online Worksheet A. Tax forms online   Use Worksheet A. Tax forms online Simplified Method (near the end of this publication), to figure your taxable annuity. Tax forms online Be sure to keep the completed worksheet. Tax forms online It will help you figure your taxable amounts for later years. Tax forms online Instead of Worksheet A, you generally can use the Simplified Method Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR to figure your taxable annuity. Tax forms online However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. Tax forms online Line 2. Tax forms online   See Your cost , earlier, for an explanation of your cost in the plan. Tax forms online If your annuity starting date is after November 18, 1996, and you chose the alternative annuity option (explained later), you must reduce your cost by the tax-free part of the lump-sum payment you received. Tax forms online Line 3. Tax forms online   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. Tax forms online If your annuity starting date is after 1997, use: Table 1 for an annuity without a survivor benefit, or Table 2 for an annuity with a survivor benefit. Tax forms online If your annuity starting date is before 1998, use Table 1. Tax forms online Line 6. Tax forms online   If you received contributions tax free before 2013, the amount previously recovered tax free that you must enter on line 6 is the total amount from line 10 of last year's worksheet. Tax forms online If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, this amount includes the tax-free part of the lump-sum payment you received. Tax forms online Example. Tax forms online Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. Tax forms online His annuity starting date is April 1, 2013, the annuity is paid in arrears, and he received his first monthly annuity payment on May 1, 2013. Tax forms online He must use the Simplified Method to figure the tax-free part of his annuity benefits. Tax forms online Bill's monthly annuity benefit is $1,000. Tax forms online He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. Tax forms online At his annuity starting date, he was 65 and Kathy was 57. Tax forms online Bill's completed Worksheet A is shown later. Tax forms online To complete line 3, he used Table 2 at the bottom of the worksheet and found that 310 is the number in the second column opposite the age range that includes 122 (his and Kathy's combined ages). Tax forms online Bill keeps a copy of the completed worksheet for his records. Tax forms online It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. Tax forms online Bill's tax-free monthly amount is $100. Tax forms online (See line 4 of the worksheet. Tax forms online ) If he lives to collect more than 310 monthly payments, he will generally have to include in his gross income the full amount of any annuity payments received after 310 payments have been made. Tax forms online If Bill does not live to collect 310 monthly payments and his wife begins to receive monthly payments, she also will exclude $100 from each monthly payment until 310 payments (Bill's and hers) have been collected. Tax forms online If she dies before 310 payments have been made, a miscellaneous itemized deduction (not subject to the 2%-of-adjusted- gross-income limit) will be allowed for the unrecovered cost on her final income tax return. Tax forms online General Rule If your annuity starting date is after November 18, 1996, you cannot use the General Rule to figure the tax-free part of your CSRS or FERS annuity. Tax forms online If your annuity starting date is after July 1, 1986, but before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method. Tax forms online If your annuity starting date is before July 2, 1986, you could have chosen to use the General Rule only if you could not use the Three-Year Rule. Tax forms online Under the General Rule, you figure the tax-free part of each full monthly payment by multiplying the initial gross monthly rate of your annuity by an exclusion percentage. Tax forms online Figuring this percentage is complex and requires the use of actuarial tables. Tax forms online For these tables and other information about using the General Rule, see Publication 939. Tax forms online Three-Year Rule If your annuity starting date was before July 2, 1986, you probably had to report your annuity using the Three-Year Rule. Tax forms online Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. Tax forms online After your cost was recovered, all payments became fully taxable. Tax forms online You cannot use another rule to again exclude amounts from income. Tax forms online The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. Tax forms online Worksheet A. Tax forms online Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. Tax forms online 1. Tax forms online Enter the total pension or annuity payments received this year. Tax forms online Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Tax forms online $ 8,000 2. Tax forms online Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Tax forms online See Your cost in Part II, Rules for Retirees, earlier 2. Tax forms online 31,000 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Tax forms online Otherwise, go to line 3. Tax forms online   3. Tax forms online Enter the appropriate number from Table 1 below. Tax forms online But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Tax forms online 3. Tax forms online 310 4. Tax forms online Divide line 2 by the number on line 3 4. Tax forms online 100 5. Tax forms online Multiply line 4 by the number of months for which this year's payments were made. Tax forms online If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Tax forms online Otherwise, go to line 6 5. Tax forms online 800 6. Tax forms online Enter any amounts previously recovered tax free in years after 1986. Tax forms online This is the amount shown on line 10 of your worksheet for last year 6. Tax forms online 0 7. Tax forms online Subtract line 6 from line 2 7. Tax forms online 31,000 8. Tax forms online Enter the smaller of line 5 or line 7 8. Tax forms online 800 9. Tax forms online Taxable amount for year. Tax forms online Subtract line 8 from line 1. Tax forms online Enter the result, but not less than zero. Tax forms online Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Tax forms online If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Tax forms online If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Tax forms online If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. Tax forms online $7,200 10. Tax forms online Was your annuity starting date before 1987?   Yes. Tax forms online Do not complete the rest of this worksheet. Tax forms online    No. Tax forms online Add lines 6 and 8. Tax forms online This is the amount you have recovered tax free through 2013. Tax forms online You will need this number if you need to fill out this worksheet next year 10. Tax forms online 800 11. Tax forms online Balance of cost to be recovered. Tax forms online Subtract line 10 from line 2. Tax forms online If zero, you will not have to complete this worksheet next year. Tax forms online The payments you receive next year will generally be fully taxable 11. Tax forms online $30,200 Table 1 for Line 3 Above    IF your age on your  annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. Tax forms online Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. Tax forms online If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. Tax forms online You are eligible to make this choice if you meet all of the following requirements. Tax forms online You are retiring, but not on disability. Tax forms online You have a life-threatening illness or other critical medical condition. Tax forms online You do not have a former spouse entitled to court ordered benefits based on your service. Tax forms online If you are not eligible or do not choose this alternative annuity, you can skip the following discussion and go to Federal Gift Tax , later. Tax forms online Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. Tax forms online The tax-free part represents part of your cost. Tax forms online The taxable part represents part of the earnings on your annuity contract. Tax forms online Your lump-sum credit (discussed later) may include a deemed deposit or redeposit that is treated as being included in your lump-sum payment even though you do not actually receive such amounts. Tax forms online Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. Tax forms online Your taxable amount may therefore be more than the lump-sum payment you receive. Tax forms online You must include the taxable part of the lump-sum payment in your income for the year you receive the payment unless you roll it over into another qualified plan or an IRA. Tax forms online If you do not have OPM transfer the taxable amount to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. Tax forms online See Rollover Rules , later, for information on how to make a rollover. Tax forms online OPM can make a direct rollover only up to the amount of the lump-sum payment. Tax forms online Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. Tax forms online The taxable part of the lump-sum payment does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Tax forms online It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55, even if you reach age 55 in the year you receive the lump-sum payment. Tax forms online For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Tax forms online Worksheet B. Tax forms online   Use Worksheet B. Tax forms online Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. Tax forms online Be sure to keep the completed worksheet for your records. Tax forms online   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. Tax forms online Lump-sum credit. Tax forms online   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). Tax forms online However, for purposes of the alternative annuity option, your lump-sum credit also may include deemed deposits and redeposits that OPM advanced to your retirement account so that you are given credit for the service they represent. Tax forms online Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. Tax forms online Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. Tax forms online You are treated as if you had received a lump-sum payment equal to the amount of your lump-sum credit and then had made a repayment to OPM of the advanced amounts. Tax forms online Present value of your annuity contract. Tax forms online   The present value of your annuity contract is figured using actuarial tables provided by the IRS. Tax forms online If you are receiving a lump-sum payment under the Alternative Annuity Option, you can write to the address below to find out the present value of your annuity contract. Tax forms online Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. Tax forms online , NW Washington, DC 20224-0002 Example. Tax forms online David Brown retired from the federal government in 2013, one month after his 55th birthday. Tax forms online He had contributed $31,000 to his retirement plan and chose to receive a lump-sum payment of that amount under the alternative annuity option. Tax forms online The present value of his annuity contract was $155,000. Tax forms online The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. Tax forms online The taxable part ($24,800) is also his net cost in the plan, which is used to figure the taxable part of his reduced annuity payments. Tax forms online See Reduced Annuity , later. Tax forms online Worksheet B. Tax forms online Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . Tax forms online  1. Tax forms online Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. Tax forms online $ 31,000 2. Tax forms online Enter the present value of your annuity contract 2. Tax forms online 155,000 3. Tax forms online Divide line 1 by line 2 3. Tax forms online . Tax forms online 20 4. Tax forms online Tax-free amount. Tax forms online Multiply line 1 by line 3. Tax forms online (Caution: Do not include this amount on line 6 of Worksheet A in this publication. Tax forms online ) 4. Tax forms online $6,200 5. Tax forms online Taxable amount (net cost in the plan). Tax forms online Subtract line 4 from line 1. Tax forms online Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Tax forms online Also, enter this amount on line 2 of Worksheet A in this publication. Tax forms online 5. Tax forms online $24,800   Lump-sum payment in installments. Tax forms online   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. Tax forms online You will receive the first installment after you make the choice upon retirement. Tax forms online The second installment will be paid to you, with interest, in the next calendar year. Tax forms online (Exceptions to the installment rule are provided for cases of critical medical need. Tax forms online )   Even though the lump-sum payment is made in installments, the overall tax treatment (explained at the beginning of this discussion) is the same as if the whole payment were paid at once. Tax forms online If the payment has a tax-free part, you must treat the taxable part as received first. Tax forms online How to report. Tax forms online   Add any actual or deemed payment of your lump-sum credit (defined earlier) to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Tax forms online Add the taxable part to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b, unless you roll over the taxable part to your traditional IRA or a qualified retirement plan. Tax forms online    If you receive the lump-sum payment in two installments, include any interest paid with the second installment on line 8a of either Form 1040 or Form 1040A, or on line 9a of Form 1040NR. Tax forms online Reduced Annuity If you have chosen to receive a lump-sum payment under the alternative annuity option, you also will receive reduced monthly annuity payments. Tax forms online These annuity payments each will have a tax-free and a taxable part. Tax forms online To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). Tax forms online For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. Tax forms online To complete Worksheet A, line 2, you must reduce your cost in the plan by the tax-free part of the lump-sum payment you received. Tax forms online Enter as your net cost on line 2 the amount from Worksheet B, line 5. Tax forms online Do not include the tax-free part of the lump-sum payment with other amounts recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. Tax forms online Example. Tax forms online The facts are the same as in the example for David Brown in the preceding discussion. Tax forms online In addition, David received 10 annuity payments in 2013 of $1,200 each. Tax forms online Using Worksheet A, he figures the taxable part of his annuity payments. Tax forms online He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. Tax forms online His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). Tax forms online He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. Tax forms online David's filled-in Worksheet A is shown on the next page. Tax forms online Worksheet A. Tax forms online Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . Tax forms online 1. Tax forms online Enter the total pension or annuity payments received this year. Tax forms online Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Tax forms online $ 12,000 2. Tax forms online Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Tax forms online See Your cost in Part II, Rules for Retirees, earlier 2. Tax forms online 24,800 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Tax forms online Otherwise, go to line 3. Tax forms online   3. Tax forms online Enter the appropriate number from Table 1 below. Tax forms online But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Tax forms online 3. Tax forms online 360 4. Tax forms online Divide line 2 by the number on line 3 4. Tax forms online 68. Tax forms online 89 5. Tax forms online Multiply line 4 by the number of months for which this year's payments were made. Tax forms online If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Tax forms online Otherwise, go to line 6 5. Tax forms online 688. Tax forms online 90 6. Tax forms online Enter any amounts previously recovered tax free in years after 1986. Tax forms online This is the amount shown on line 10 of your worksheet for last year 6. Tax forms online 0 7. Tax forms online Subtract line 6 from line 2 7. Tax forms online 24,800 8. Tax forms online Enter the smaller of line 5 or line 7 8. Tax forms online 688. Tax forms online 90 9. Tax forms online Taxable amount for year. Tax forms online Subtract line 8 from line 1. Tax forms online Enter the result, but not less than zero. Tax forms online Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Tax forms online If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Tax forms online If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Tax forms online If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. Tax forms online $11,311. Tax forms online 10 10. Tax forms online Was your annuity starting date before 1987?   Yes. Tax forms online Do not complete the rest of this worksheet. Tax forms online    No. Tax forms online Add lines 6 and 8. Tax forms online This is the amount you have recovered tax free through 2013. Tax forms online You will need this number if you need to fill out this worksheet next year 10. Tax forms online 688. Tax forms online 90 11. Tax forms online Balance of cost to be recovered. Tax forms online Subtract line 10 from line 2. Tax forms online If zero, you will not have to complete this worksheet next year. Tax forms online The payments you receive next year will generally be fully taxable 11. Tax forms online $24,111. Tax forms online 10 Table 1 for Line 3 Above    IF your age on your annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. Tax forms online Reemployment after choosing the alternative annuity option. Tax forms online If you chose this option when you retired and then you were reemployed by the Federal Government before retiring again, your Form CSA 1099R may show only the amount of your contributions to your retirement plan during your reemployment. Tax forms online If the amount on the form does not include all your contributions, disregard it and use your total contributions to figure the taxable part of your annuity payments. Tax forms online Annuity starting date before November 19, 1996. Tax forms online   If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, the taxable and tax-free parts of your lump-sum payment and your annuity payments are figured using different rules. Tax forms online Under those rules, you do not reduce your cost in the plan (Worksheet A, line 2) by the tax-free part of the lump-sum payment. Tax forms online However, you must include that tax-free amount with other amounts previously recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. Tax forms online Federal Gift Tax If, through the exercise or nonexercise of an election or option, you provide an annuity for your beneficiary at or after your death, you have made a gift. Tax forms online The gift may be taxable for gift tax purposes. Tax forms online The value of the gift is equal to the value of the annuity. Tax forms online Joint and survivor annuity. Tax forms online   If the gift is an interest in a joint and survivor annuity where only you and your spouse can receive payments before the death of the last spouse to die, the gift generally will qualify for the unlimited marital deduction. Tax forms online This will eliminate any gift tax liability with regard to that gift. Tax forms online   If you provide survivor annuity benefits for someone other than your current spouse, such as your former spouse, the unlimited marital deduction will not apply. Tax forms online This may result in a taxable gift. Tax forms online More information. Tax forms online   For information about the gift tax, see Publication 950, Introduction to Estate and Gift Taxes, and Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and its instructions. Tax forms online Retirement During the Past Year If you have recently retired, the following discussions covering annual leave, voluntary contributions, and community property may apply to you. Tax forms online Annual leave. Tax forms online   A payment for accrued annual leave received on retirement is a salary payment. Tax forms online It is taxable as wages in the tax year you receive it. Tax forms online Voluntary contributions. Tax forms online   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. Tax forms online They also include the regular contributions withheld from your salary after you have the years of service necessary for the maximum annuity allowed by law. Tax forms online Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. Tax forms online See Thrift Savings Plan , later. Tax forms online Additional annuity benefit. Tax forms online   If you choose to receive an additional annuity benefit from your voluntary contributions, it is treated separately from the annuity benefit that comes from the regular contributions deducted from your salary. Tax forms online This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. Tax forms online It does not matter that you receive only one monthly check covering both benefits. Tax forms online Each year you will receive a Form CSA 1099R that will show how much of your total annuity received in the past year was from each type of benefit. Tax forms online   Figure the taxable and tax-free parts of your additional monthly benefits from voluntary contributions using the rules that apply to regular CSRS and FERS annuities, as explained earlier. Tax forms online Refund of voluntary contributions. Tax forms online   If you choose to receive a refund of your voluntary contributions plus accrued interest, the interest is taxable to you in the tax year it is distributed unless you roll it over to a traditional IRA or another qualified retirement plan. Tax forms online If you do not have OPM transfer the interest to a traditional IRA or other qualified retirement plan in a direct rollover, tax will be withheld at a 20% rate. Tax forms online See Rollover Rules , later. Tax forms online The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Tax forms online It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55. Tax forms online For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Tax forms online Community property laws. Tax forms online   State community property laws apply to your annuity. Tax forms online These laws will affect your income tax only if you file a return separately from your spouse. Tax forms online   Generally, the determination of whether your annuity is separate income (taxable to you) or community income (taxable to both you and your spouse) is based on your marital status and domicile when you were working. Tax forms online Regardless of whether you are now living in a community property state or a noncommunity property state, your current annuity may be community income if it is based on services you performed while married and domiciled in a community property state. Tax forms online   At any time, you have only one domicile even though you may have more than one home. Tax forms online Your domicile is your fixed and permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Tax forms online The question of your domicile is mainly a matter of your intentions as indicated by your actions. Tax forms online   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. Tax forms online The division is based on your periods of service and domicile in community and noncommunity property states while you were married. Tax forms online   For more information, see Publication 555, Community Property. Tax forms online Reemployment After Retirement If you retired from federal service and are later rehired by the Federal Government as an employee, you can continue to receive your annuity during reemployment. Tax forms online The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. Tax forms online This amount is taxable as wages. Tax forms online Your annuity will continue to be taxed just as it was before. Tax forms online If you are still recovering your cost, you continue to do so. Tax forms online If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. Tax forms online Nonresident Aliens The following special rules apply to nonresident alien federal employees performing services outside the United States and to nonresident alien retirees and beneficiaries. Tax forms online A nonresident alien is an individual who is not a citizen or a resident alien of the United States. Tax forms online Special rule for figuring your total contributions. Tax forms online   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. Tax forms online You include government contributions that would not have been taxable to you at the time they were contributed if they had been paid directly to you. Tax forms online For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. Tax forms online Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. Tax forms online   This method of figuring your total contributions does not apply to any contributions the government made on your behalf after you became a citizen or a resident alien of the United States. Tax forms online Limit on taxable amount. Tax forms online   There is a limit on the taxable amount of payments received from the CSRS, the FERS, or the TSP by a nonresident alien retiree or nonresident alien beneficiary. Tax forms online Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. Tax forms online The numerator of the fraction is the retiree's total U. Tax forms online S. Tax forms online Government basic pay, other than tax-exempt pay for services performed outside the United States. Tax forms online The denominator is the retiree's total U. Tax forms online S. Tax forms online Government basic pay for all services. Tax forms online    Basic pay includes regular pay plus any standby differential. Tax forms online It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. Tax forms online   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. Tax forms online (For an annuity, first complete Worksheet A in this publication. Tax forms online ) Worksheet C. Tax forms online Limited Taxable Amount for Nonresident Alien 1. Tax forms online Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Tax forms online   2. Tax forms online Enter the total U. Tax forms online S. Tax forms online Government basic pay other than tax-exempt pay for services performed outside the United States 2. Tax forms online   3. Tax forms online Enter the total U. Tax forms online S. Tax forms online Government basic pay for all services 3. Tax forms online   4. Tax forms online Divide line 2 by line 3 4. Tax forms online   5. Tax forms online Limited taxable amount. Tax forms online Multiply line 1 by line 4. Tax forms online Enter this amount on Form 1040NR, line 17b 5. Tax forms online   Example 1. Tax forms online You are a nonresident alien who performed all services for the U. Tax forms online S. Tax forms online Government abroad as a nonresident alien. Tax forms online You retired and began to receive a monthly annuity of $200. Tax forms online Your total basic pay for all services for the U. Tax forms online S. Tax forms online Government was $100,000. Tax forms online All of your basic pay was tax exempt because it was not U. Tax forms online S. Tax forms online source income. Tax forms online The taxable amount of your annuity using Worksheet A in this publication is $720. Tax forms online You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Tax forms online Worksheet C. Tax forms online Limited Taxable Amount for Nonresident Alien — Example 1 1. Tax forms online Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Tax forms online $ 720 2. Tax forms online Enter the total U. Tax forms online S. Tax forms online Government basic pay other than tax-exempt pay for services performed outside the United States 2. Tax forms online 0 3. Tax forms online Enter the total U. Tax forms online S. Tax forms online Government basic pay for all services 3. Tax forms online 100,000 4. Tax forms online Divide line 2 by line 3 4. Tax forms online 0 5. Tax forms online Limited taxable amount. Tax forms online Multiply line 1 by line 4. Tax forms online Enter this amount on Form 1040NR, line 17b 5. Tax forms online 0 Example 2. Tax forms online You are a nonresident alien who performed services for the U. Tax forms online S. Tax forms online Government as a nonresident alien both within the United States and abroad. Tax forms online You retired and began to receive a monthly annuity of $240. Tax forms online Your total basic pay for your services for the U. Tax forms online S. Tax forms online Government was $120,000; $40,000 was for work done in the United States and $80,000 was for your work done in a foreign country. Tax forms online The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. Tax forms online S. Tax forms online source income. Tax forms online The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. Tax forms online You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Tax forms online Worksheet C. Tax forms online Limited Taxable Amount for Nonresident Alien — Example 2 1. Tax forms online Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Tax forms online $ 1,980 2. Tax forms online Enter the total U. Tax forms online S. Tax forms online Government basic pay other than tax-exempt pay for services performed outside the United States 2. Tax forms online 40,000 3. Tax forms online Enter the total U. Tax forms online S. Tax forms online Government basic pay for all services 3. Tax forms online 120,000 4. Tax forms online Divide line 2 by line 3 4. Tax forms online . Tax forms online 333 5. Tax forms online Limited taxable amount. Tax forms online Multiply line 1 by line 4. Tax forms online Enter this amount on Form 1040NR, line 17b 5. Tax forms online 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. Tax forms online (However, see Roth TSP balance and Uniformed services TSP accounts, next. Tax forms online ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. Tax forms online The way that you withdraw your account balance determines when you must pay the tax. Tax forms online Roth TSP balance. Tax forms online   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. Tax forms online This means Roth TSP contributions are included in your income. Tax forms online The contribution limits are the same as the traditional TSP. Tax forms online You can elect to have part or all of your TSP contributions designated as a Roth TSP. Tax forms online Agency contributions will be part of your traditional TSP balance. Tax forms online Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. Tax forms online   Qualified distributions from your Roth TSP are not included in income. Tax forms online This applies to both your cost in the account and income earned on that account. Tax forms online A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. Tax forms online   For more information, go to the TSP website, www. Tax forms online tsp. Tax forms online gov, or the TSP Service Office. Tax forms online See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. Tax forms online Uniformed services TSP accounts. Tax forms online   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. Tax forms online However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. Tax forms online See Roth TSP balance discussed previously to get more information about Roth contributions. Tax forms online The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Tax forms online You can get more information from the TSP website, www. Tax forms online tsp. Tax forms online gov, or the TSP Service Office. Tax forms online Direct rollover by the TSP. Tax forms online   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a traditional IRA or other qualified retirement plan, the tax on that part is deferred until you receive payments from the traditional IRA or other plan. Tax forms online However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Tax forms online Also, see Rollover Rules , later. Tax forms online Direct rollover by the TSP to a Roth IRA. Tax forms online   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a Roth IRA, the amount transferred will be taxed in the current year. Tax forms online However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Tax forms online Also, see Rollovers to Roth IRAs for more information, later. Tax forms online Note. Tax forms online A direct rollover of your Roth contributions and its earnings (if certain conditions are met, see Roth TSP balance , earlier) in your TSP account to a Roth 401(k), Roth 403(b), Roth 457(b), or Roth IRA are not subject to tax when they are transferred or when you receive payments from those accounts at a later date. Tax forms online This is because you already paid tax on those contributions. Tax forms online You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. Tax forms online TSP annuity. Tax forms online   If you ask the TSP to buy an annuity with the money in your account, from traditional contributions and its earnings, the annuity payments are taxed when you receive them. Tax forms online The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. Tax forms online However, there is no tax on the annuity payments if the annuity is purchased using the money in your account from Roth contributions and its earnings if certain conditions are met. Tax forms online See Roth TSP balance , earlier. Tax forms online This is because you already paid tax on those contributions. Tax forms online Cash withdrawals. Tax forms online   If you withdraw any of the money in your TSP account, from traditional contributions and its earnings, it is generally taxed as ordinary income when you receive it unless you roll it over into a traditional IRA or other qualified plan. Tax forms online (See Rollover Rules , later. Tax forms online ) If you receive your entire TSP account balance in a single tax year, you may be able to use the 10-year tax option to figure your tax. Tax forms online See Lump-Sum Distributions in Publication 575 for details. Tax forms online However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. Tax forms online See Roth TSP balance , earlier. Tax forms online    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. Tax forms online   If you receive a single payment or you choose to receive your account balance in monthly payments over a period of less than 10 years, the TSP generally must withhold 20% for federal income tax. Tax forms online If you choose to receive your account balance in monthly payments over a period of 10 or more years or a period based on your life expectancy, the payments are subject to withholding as if you are married with three withholding allowances, unless you submit a withholding certificate. Tax forms online See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. Tax forms online However, there is no withholding requirement for amounts withdrawn from your TSP account that is from Roth contributions and its earnings, if certain conditions are met. Tax forms online See Roth TSP balance , earlier, for a discussion of those conditions. Tax forms online Tax on early distributions. Tax forms online   Any money paid to you from your TSP account before you reach age 59½ may be subject to an additional 10% tax on early distributions. Tax forms online However, this additional tax does not apply in certain situations, including any of the following. Tax forms online You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. Tax forms online You choose to receive your account balance in monthly payments based on your life expectancy. Tax forms online You are totally and permanently disabled. Tax forms online You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). Tax forms online The earnings may be subject to the 10% tax depending on whether you met certain conditions. Tax forms online See Roth TSP balance , earlier. Tax forms online   For more information, see Tax on Early Distributions in Publication 575. Tax forms online Outstanding loan. Tax forms online   If the TSP declares a distribution from your account because money you borrowed has not been repaid when you separate from government service, your account is reduced and the amount of the distribution (your unpaid loan balance and any unpaid interest), from traditional contributions and its earnings, is taxed in the year declared. Tax forms online The distribution also may be subject to the additional 10% tax on early distributions. Tax forms online However, the tax will be deferred if you make a rollover contribution to a traditional IRA or other qualified plan equal to the declared distribution amount. Tax forms online See Rollover Rules , later. Tax forms online   If you withdraw any money from your TSP account in that same year, the TSP must withhold income tax of 20% of the total of the declared distribution and the amount withdrawn. Tax forms online However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. Tax forms online See Roth TSP balance , earlier. Tax forms online More information. Tax forms online   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. Tax forms online Also, see Important Tax Information About Payments From Your TSP Account and Special Tax Withholding Rules for Thrift Savings Plan Payments to Nonresident Aliens, which are available from your agency personnel office or from the TSP by calling 1-TSP-YOU-FIRST (1-877-968-3778) and for participants who are deaf, hard of hearing, or have a speech disability, call 1-TSP-THRIFT5 (1-877-847-4385). Tax forms online    The above documents are also available on the TSP website at www. Tax forms online tsp. Tax forms online gov. Tax forms online Select “Forms & Publications. Tax forms online ” Rollover Rules Generally, a rollover is a tax-free withdrawal of cash or other assets from one qualified retirement plan or traditional IRA and its reinvestment in another qualified retirement plan or traditional IRA. Tax forms online You do not include the amount rolled over in your income, and you cannot take a deduction for it. Tax forms online The amount rolled over is taxed later as the new program pays that amount to you. Tax forms online If you roll over amounts into a traditional IRA, later distributions of these amounts from the traditional IRA do not qualify for the capital gain or the 10-year tax option. Tax forms online However, capital gain treatment or the 10-year tax option will be restored if the traditional IRA contains only amounts rolled over from a qualified plan and these amounts are rolled over from the traditional IRA into a qualified retirement plan. Tax forms online To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. Tax forms online You can also roll over a distribution from a qualified retirement plan into a Roth IRA. Tax forms online Although the transfer of a distribution into a Roth IRA is considered a rollover for Roth IRA purposes, it is not a tax-free transfer unless you are rolling over amounts from Roth contributions and its earnings. Tax forms online See Rollovers to Roth IRAs , later, for more information. Tax forms online Qualified retirement plan. Tax forms online   For this purpose, a qualified retirement plan generally is: A qualified employee plan, A qualified employee annuity, A tax-sheltered annuity plan (403(b) plan), or An eligible state or local government section 457 deferred compensation plan. Tax forms online The CSRS, FERS, and TSP are considered qualified retirement plans. Tax forms online Distributions eligible for rollover treatment. Tax forms online   If you receive a refund of your CSRS or FERS contributions when you leave government service, you can roll over any interest you receive on the contributions. Tax forms online You cannot roll over any part of your CSRS or FERS annuity payments. Tax forms online   You can roll over a distribution of any part of your TSP account balance except: A distribution of your account balance that you choose to receive in monthly payments over: Your life expectancy, The joint life expectancies of you and your beneficiary, or A period of 10 years or more, A required minimum distribution generally beginning at age 70½, A declared distribution because of an unrepaid loan, if you have not separated from government service (see Outstanding loan under Thrift Savings Plan, earlier), or A hardship distribution. Tax forms online   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. Tax forms online However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. Tax forms online Direct rollover option. Tax forms online   You can choose to have the OPM or TSP transfer any part of an eligible rollover distribution directly to another qualified retirement plan that accepts rollover distributions or to a traditional IRA or Roth IRA. Tax forms online   There is an automatic rollover requirement for mandatory distributions. Tax forms online A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. Tax forms online The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. Tax forms online You can choose to have the distribution paid directly to you or rolled over directly to your traditional or Roth IRA or another qualified retirement plan. Tax forms online If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. Tax forms online No tax withheld. Tax forms online   If you choose the direct rollover option or have an automatic rollover, no tax will be withheld from any part of the distribution that is directly paid to the trustee of the other plan. Tax forms online However, if the rollover is to a Roth IRA, you may want to choose to have tax withheld since any amount rolled over is generally included in income. Tax forms online Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. Tax forms online Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. Tax forms online Payment to you option. Tax forms online   If an eligible rollover distribution is paid to you, the OPM or TSP must withhold 20% for income tax even if you plan to roll over the distribution to another qualified retirement plan, traditional or Roth IRA. Tax forms online However, the full amount is treated as distributed to you even though you actually receive only 80%. Tax forms online You generally must include in income any part (including the part withheld) that you do not roll over within 60 days to another qualified retirement plan or to a traditional IRA. Tax forms online Rollovers to Roth IRAs are generally included in income. Tax forms online Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. Tax forms online If you leave government service before the calendar year in which you reach age 55 and are under age 59½ when a distribution is paid to you, you may have to pay an additional 10% tax on any part, including any tax withheld, that you do not roll over. Tax forms online However, distributions from Roth contributions will not be subject to the 10% additional tax because it is a return of your cost (after-tax money). Tax forms online Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. Tax forms online See Roth TSP balance , earlier. Tax forms online Also, see Tax on Early Distributions in Publication 575. Tax forms online Exception to withholding. Tax forms online   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. Tax forms online Partial rollovers. Tax forms online   A lump-sum distribution may qualify for capital gain treatment or the 10-year tax option if the plan participant was born before January 2, 1936. Tax forms online See Lump-Sum Distributions in Publication 575. Tax forms online However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. Tax forms online Rolling over more than amount received. Tax forms online   If you want to roll over more of an eligible rollover distribution than the amount you received after income tax was withheld, you will have to add funds from some other source (such as your savings or borrowed amounts). Tax forms online Example. Tax forms online You left government service at age 53. Tax forms online On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you
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IRS - Collecting Revenue

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These tables provide an overview of the main IRS functions: processing tax returns and collecting revenue. Much of these data are published by fiscal year; however, historical tax collection data are also available, as well as projections of returns to be filed in the future.

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Fiscal Year Data

The tables below were originally published in the IRS Data Book, which is IRS Publication 55B, and are complied by various divisions throughout the IRS. The IRS's fiscal year runs from October 1 to September 30.


Summary of Internal Revenue Collections

Internal Revenue Collections and Refunds
Internal Revenue collections and refunds, by type of tax, including corporation, individual, employment, estate, gift, and excise taxes.

Internal Revenue Gross Collections

Internal Revenue Gross Collections
These tables breakout the total taxes paid by type of tax, including corporation, individual, employment, estate & gift, and excise taxes.


Internal Revenue Gross Collections
Shown by state and by type of tax, including corporation, individual and employment, railroad retirement, unemployment insurance, estate, gift, and excise taxes.

•  Prior to 2000, gross collections were reported by IRS region and district, as shown in the tables below.

Fiscal Years available: 
1999    1998    1997    1996    1995

Summary of Number of Returns

Number of Returns Filed
These tables provide a summary of returns filed, by tax type, including income, estate, gift, employment, and excise taxes, as well as tax-exempt organizations, employee plan, and supplemental documents.

Number of Returns Filed
These tables provide a summary of returns filed, by tax type and state, including income, estate, gift, employment, and excise taxes, as well as tax-exempt organizations, employee plan, and supplemental documents.
by Type of Return and State

•  From 1995 to 1999, the number of returns filed are available by IRS region and district. 
by type of tax and fiscal years
1999     1998     1997     1996     1995

Number of Returns Filed Electronically, by Type of Return and State
The number of tax returns filed electronically is available broken out by state.  Also included are the breakouts for online filers and paid-preparer filed returns.

Selected Information from Returns Filed
For many years, IRS published information from filed returns.  Details cover the presidential election campaign fund, contributions to reduce public debt, the earned income tax credit, and IRS master file accounts.

Fiscal Years available:   
2005     2004     2003     2002     2001     2000     1999     1998     1997     1996     1995


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SOI Historical Tables

The following tables are part of the SOI Historical tables published in the SOI Bulletin.

Treasury Department Gross Tax Collections
Classified by: Amounts collected, by quarter and fiscal year, by type of return
Fiscal Years covered: 1987-2007
                                        
Federal Excise Taxes Reported to or Collected by the IRS, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service

 

Classified by:

Fiscal Years
covered:

Type of excise tax (including luxury taxes, fuel, sport fishing equipment, environmental taxes, wine, beer, tobacco, etc.), by fiscal year

1999-2007

 


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Filing Projections for Selected Tax Returns

Projections of Federal Tax Return Filings: Calendar Years 2005-2012
                              
    • SOI Bulletin article This article discusses the return projections in detail, including the effects of new forms and e-file.  Projection highlights and methodology are also included.
                                                        
    • Data table Filing projections are broken out by form types and method of filing (where multiple options are available).

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Issuing Refunds  |  Enforcing Laws

Assisting Taxpayers  |  Managing the System

IRS Tax Compliance Activities  |  Taxpayer Compliance Research

 

 

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Page Last Reviewed or Updated: 25-Feb-2014

The Tax Forms Online

Tax forms online Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. Tax forms online Valor justo de mercado. Tax forms online Excepción en el caso de propiedad inmueble de uso personal. Tax forms online Más información. Tax forms online Para pedir formularios y publicaciones. Tax forms online Preguntas sobre los impuestos. Tax forms online Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Tax forms online Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. Tax forms online Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. Tax forms online Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. Tax forms online Llene los Anexos 1 al 20. Tax forms online Lea las instrucciones del Formulario 4684, en inglés. Tax forms online Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. Tax forms online Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. Tax forms online Utilice lo que se halla en la. Tax forms online . Tax forms online . Tax forms online Y anótelo en el Formulario 4684. Tax forms online . Tax forms online . Tax forms online Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. Tax forms online Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. Tax forms online Todo reembolso que usted reciba reducirá la cantidad de la pérdida. Tax forms online Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. Tax forms online Cantidad de la pérdida. Tax forms online   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. Tax forms online Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. Tax forms online (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). Tax forms online De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. Tax forms online   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. Tax forms online Costo u otra base. Tax forms online   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. Tax forms online Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. Tax forms online Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. Tax forms online Valor justo de mercado. Tax forms online   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. Tax forms online Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. Tax forms online Cálculos separados. Tax forms online   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. Tax forms online Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. Tax forms online Excepción en el caso de propiedad inmueble de uso personal. Tax forms online   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. Tax forms online Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. Tax forms online La base ajustada de toda la propiedad. Tax forms online Límites de la deducción. Tax forms online   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. Tax forms online Esto se hace en la sección A del Formulario 4684, en inglés. Tax forms online Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). Tax forms online Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). Tax forms online Más información. Tax forms online   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. Tax forms online Cuándo su pérdida es deducible. Tax forms online   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. Tax forms online Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. Tax forms online No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. Tax forms online Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). Tax forms online Comentarios y sugerencias. Tax forms online   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Tax forms online   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Tax forms online NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Tax forms online Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Tax forms online   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. Tax forms online gov. Tax forms online Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. Tax forms online Usted también nos puede enviar comentarios desde la página web en www. Tax forms online irs. Tax forms online gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). Tax forms online Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Tax forms online Para pedir formularios y publicaciones. Tax forms online   Visite www. Tax forms online irs. Tax forms online gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Tax forms online  Internal Revenue Service 1201 N. Tax forms online Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Tax forms online   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Tax forms online gov/espanol o llame al 1-800-829-1040. Tax forms online No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Tax forms online Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Tax forms online Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. Tax forms online   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Tax forms online El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Tax forms online En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Tax forms online Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. Tax forms online gov o llame al 1-800-906-9887 o 1-800-829-1040. Tax forms online   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Tax forms online Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Tax forms online aarp. Tax forms online org/money/taxaide. Tax forms online   Para más información sobre estos programas, visite IRS. Tax forms online gov e ingrese la palabra clave “VITA” en la esquina superior derecha. Tax forms online Internet. Tax forms online Puede tener acceso al sitio web del IRS, www. Tax forms online irs. Tax forms online gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. Tax forms online Visite www. Tax forms online irs. Tax forms online gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . Tax forms online Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Tax forms online Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Tax forms online Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Tax forms online Presentar la declaración por medio del sistema electrónico e-file. Tax forms online Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Tax forms online Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. Tax forms online Pedir productos del IRS a través de Internet. Tax forms online Buscar información en Internet para aclarar sus preguntas acerca de impuestos. Tax forms online Buscar publicaciones en Internet por tema o palabra clave. Tax forms online Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. Tax forms online Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. Tax forms online Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Tax forms online irs. Tax forms online gov/espanol. Tax forms online Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. Tax forms online irs. Tax forms online gov/individuals. Tax forms online Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Tax forms online Obtener información acerca de cómo abrir y administrar un pequeño negocio. Tax forms online Teléfono. Tax forms online Muchos servicios están disponibles por teléfono. Tax forms online Cómo pedir formularios, instrucciones y publicaciones. Tax forms online Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Tax forms online Deberá recibir lo que ha pedido dentro de 10 días. Tax forms online Cómo hacer preguntas relacionadas con los impuestos. Tax forms online Llame al IRS para hacer preguntas al 1-800-829-1040. Tax forms online Cómo resolver problemas. Tax forms online Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Tax forms online Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. Tax forms online Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Tax forms online Para obtener el número telefónico, visite el sitio web www. Tax forms online irs. Tax forms online gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Tax forms online Equipo TTY/TDD. Tax forms online Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Tax forms online Temas TeleTax. Tax forms online Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Tax forms online Información sobre los reembolsos. Tax forms online Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. Tax forms online Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. Tax forms online La aplicación IRS2Go es una manera nueva para nosotros proveerle información. Tax forms online Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. Tax forms online Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Tax forms online Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Tax forms online Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Tax forms online Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Tax forms online Otra información relacionada con los reembolsos. Tax forms online Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. Tax forms online Cómo evaluar la calidad de nuestros servicios telefónicos. Tax forms online Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Tax forms online Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. Tax forms online Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Tax forms online Visitas en persona. Tax forms online Muchos productos y servicios están disponibles en varios lugares públicos. Tax forms online Productos. Tax forms online Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Tax forms online Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Tax forms online Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Tax forms online Servicios. Tax forms online Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Tax forms online Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. Tax forms online Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Tax forms online No se necesita cita, simplemente venga a hacer su consulta. Tax forms online Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Tax forms online Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Tax forms online Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Tax forms online Los demás asuntos se tramitan sin necesidad de hacer una cita. Tax forms online Para obtener el número telefónico de la oficina local, visite el sitio web www. Tax forms online irs. Tax forms online gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Tax forms online Correspondencia. Tax forms online Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Tax forms online  Internal Revenue Service 1201 N. Tax forms online Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. Tax forms online   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. Tax forms online Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Tax forms online Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. Tax forms online Tenga presente que lo peor que se puede hacer es no hacer nada. Tax forms online   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. Tax forms online Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. Tax forms online Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. Tax forms online   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. Tax forms online A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. Tax forms online Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. Tax forms online Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. Tax forms online ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. Tax forms online Nuestro kit de herramientas tributarias, disponible en www. Tax forms online taxpayeradvocate. Tax forms online irs. Tax forms online gov/Home/Spanish le puede ayudar a entender estos derechos. Tax forms online   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. Tax forms online irs. Tax forms online gov/advocate. Tax forms online Usted también podría llamarnos gratis al 1-877-777-4778. Tax forms online   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Tax forms online Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. Tax forms online irs. Tax forms online gov/advocate. Tax forms online Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Tax forms online   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. Tax forms online Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. Tax forms online Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. Tax forms online Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. Tax forms online Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. Tax forms online irs. Tax forms online gov/espanol/article/0,,id=219303,00. Tax forms online html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. Tax forms online Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. Tax forms online Servicios Tributarios Gratuitos. Tax forms online   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. Tax forms online Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. Tax forms online La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. Tax forms online La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. Tax forms online Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. Tax forms online   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. Tax forms online Discos DVD para productos tributarios. Tax forms online Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Tax forms online Formularios, instrucciones y publicaciones de impuestos de años anteriores. Tax forms online Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. Tax forms online Preguntas sobre leyes tributarias hechas con frecuencia. Tax forms online Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. Tax forms online Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. Tax forms online Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Tax forms online Internal Revenue Bulletins (Boletines del IRS). Tax forms online Apoyo técnico telefónico gratuito y por correo electrónico. Tax forms online El CD que se expide dos veces al año. Tax forms online  — La primera entrega se envía a principios de enero del año 2012. Tax forms online  — La última entrega se envía a principios de marzo del año 2012. Tax forms online Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Tax forms online irs. Tax forms online gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Tax forms online Prev  Up  Next   Home   More Online Publications