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Wheres My Amended Return

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Wheres My Amended Return

Wheres my amended return 10. Wheres my amended return   Retirement Plans, Pensions, and Annuities Table of Contents What's New Reminder IntroductionThe General Rule. Wheres my amended return Individual retirement arrangements (IRAs). Wheres my amended return Civil service retirement benefits. Wheres my amended return Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. Wheres my amended return How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. Wheres my amended return Exclusion not limited to cost. Wheres my amended return Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. Wheres my amended return Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries What's New For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). Wheres my amended return However, these distributions are taken into account when determining the modified adjusted gross income threshold. Wheres my amended return Distributions from a nonqualified retirement plan are included in net investment income. Wheres my amended return See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. Wheres my amended return Reminder Starting in 2013, the American Taxpayer Relief Act of 2012 expanded the rules for in-plan Roth rollovers to include more taxpayers. Wheres my amended return For more information, see Designated Roth accounts discussed later. Wheres my amended return Introduction This chapter discusses the tax treatment of distributions you receive from: An employee pension or annuity from a qualified plan, A disability retirement, and A purchased commercial annuity. Wheres my amended return What is not covered in this chapter. Wheres my amended return   The following topics are not discussed in this chapter. Wheres my amended return The General Rule. Wheres my amended return   This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans (including commercial annuities). Wheres my amended return For a qualified plan, you generally cannot use the General Rule unless your annuity starting date is before November 19, 1996. Wheres my amended return For more information about the General Rule, see Publication 939, General Rule for Pensions and Annuities. Wheres my amended return Individual retirement arrangements (IRAs). Wheres my amended return   Information on the tax treatment of amounts you receive from an IRA is in chapter 17. Wheres my amended return Civil service retirement benefits. Wheres my amended return    If you are retired from the federal government (regular, phased, or disability retirement), see Publication 721, Tax Guide to U. Wheres my amended return S. Wheres my amended return Civil Service Retirement Benefits. Wheres my amended return Publication 721 also covers the information that you need if you are the survivor or beneficiary of a federal employee or retiree who died. Wheres my amended return Useful Items - You may want to see: Publication 575 Pension and Annuity Income 721 Tax Guide to U. Wheres my amended return S. Wheres my amended return Civil Service Retirement Benefits 939 General Rule for Pensions and Annuities Form (and Instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Wheres my amended return 4972 Tax on Lump-Sum Distributions 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts General Information Designated Roth accounts. Wheres my amended return   A designated Roth account is a separate account created under a qualified Roth contribution program to which participants may elect to have part or all of their elective deferrals to a 401(k), 403(b), or 457(b) plan designated as Roth contributions. Wheres my amended return Elective deferrals that are designated as Roth contributions are included in your income. Wheres my amended return However, qualified distributions are not included in your income. Wheres my amended return See Publication 575 for more information. Wheres my amended return In-plan rollovers to designated Roth accounts. Wheres my amended return   If you are a participant in a 401(k), 403(b), or 457(b) plan, your plan may permit you to roll over amounts in those plans to a designated Roth account within the same plan. Wheres my amended return The rollover of any untaxed amounts must be included in income. Wheres my amended return See Publication 575 for more information. Wheres my amended return More than one program. Wheres my amended return   If you receive benefits from more than one program under a single trust or plan of your employer, such as a pension plan and a profit-sharing plan, you may have to figure the taxable part of each pension or annuity contract separately. Wheres my amended return Your former employer or the plan administrator should be able to tell you if you have more than one pension or annuity contract. Wheres my amended return Section 457 deferred compensation plans. Wheres my amended return    If you work for a state or local government or for a tax-exempt organization, you may be able to participate in a section 457 deferred compensation plan. Wheres my amended return If your plan is an eligible plan, you are not taxed currently on pay that is deferred under the plan or on any earnings from the plan's investment of the deferred pay. Wheres my amended return You are generally taxed on amounts deferred in an eligible state or local government plan only when they are distributed from the plan. Wheres my amended return You are taxed on amounts deferred in an eligible tax-exempt organization plan when they are distributed or otherwise made available to you. Wheres my amended return   Your 457(b) plan may have a designated Roth account option. Wheres my amended return If so, you may be able to roll over amounts to the designated Roth account or make contributions. Wheres my amended return Elective deferrals to a designated Roth account are included in your income. Wheres my amended return Qualified distributions from a designated Roth account are not subject to tax. Wheres my amended return   This chapter covers the tax treatment of benefits under eligible section 457 plans, but it does not cover the treatment of deferrals. Wheres my amended return For information on deferrals under section 457 plans, see Retirement Plan Contributions under Employee Compensation in Publication 525, Taxable and Nontaxable Income. Wheres my amended return   For general information on these deferred compensation plans, see Section 457 Deferred Compensation Plans in Publication 575. Wheres my amended return Disability pensions. Wheres my amended return   If you retired on disability, you generally must include in income any disability pension you receive under a plan that is paid for by your employer. Wheres my amended return You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Wheres my amended return Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Wheres my amended return    You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Wheres my amended return For information on the credit for the elderly or the disabled, see chapter 33. Wheres my amended return   Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Wheres my amended return Report the payments on Form 1040, lines 16a and 16b, or on Form 1040A, lines 12a and 12b. Wheres my amended return    Disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies) are not included in income. Wheres my amended return For more information about payments to survivors of terrorist attacks, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. Wheres my amended return   For more information on how to report disability pensions, including military and certain government disability pensions, see chapter 5. Wheres my amended return Retired public safety officers. Wheres my amended return   An eligible retired public safety officer can elect to exclude from income distributions of up to $3,000 made directly from a government retirement plan to the provider of accident, health, or long-term disability insurance. Wheres my amended return See Insurance Premiums for Retired Public Safety Officers in Publication 575 for more information. Wheres my amended return Railroad retirement benefits. Wheres my amended return   Part of any railroad retirement benefits you receive is treated for tax purposes as social security benefits, and part is treated as an employee pension. Wheres my amended return For information about railroad retirement benefits treated as social security benefits, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Wheres my amended return For information about railroad retirement benefits treated as an employee pension, see Railroad Retirement Benefits in Publication 575. Wheres my amended return Withholding and estimated tax. Wheres my amended return   The payer of your pension, profit-sharing, stock bonus, annuity, or deferred compensation plan will withhold income tax on the taxable parts of amounts paid to you. Wheres my amended return You can tell the payer how much to withhold, or not to withhold, by filing Form W-4P. Wheres my amended return If you choose not to have tax withheld, or you do not have enough tax withheld, you may have to pay estimated tax. Wheres my amended return   If you receive an eligible rollover distribution, you cannot choose not to have tax withheld. Wheres my amended return Generally, 20% will be withheld, but no tax will be withheld on a direct rollover of an eligible rollover distribution. Wheres my amended return See Direct rollover option under Rollovers, later. Wheres my amended return   For more information, see Pensions and Annuities under Tax Withholding for 2014 in chapter 4. Wheres my amended return Qualified plans for self-employed individuals. Wheres my amended return   Qualified plans set up by self-employed individuals are sometimes called Keogh or H. Wheres my amended return R. Wheres my amended return 10 plans. Wheres my amended return Qualified plans can be set up by sole proprietors, partnerships (but not a partner), and corporations. Wheres my amended return They can cover self-employed persons, such as the sole proprietor or partners, as well as regular (common-law) employees. Wheres my amended return    Distributions from a qualified plan are usually fully taxable because most recipients have no cost basis. Wheres my amended return If you have an investment (cost) in the plan, however, your pension or annuity payments from a qualified plan are taxed under the Simplified Method. Wheres my amended return For more information about qualified plans, see Publication 560, Retirement Plans for Small Business. Wheres my amended return Purchased annuities. Wheres my amended return   If you receive pension or annuity payments from a privately purchased annuity contract from a commercial organization, such as an insurance company, you generally must use the General Rule to figure the tax-free part of each annuity payment. Wheres my amended return For more information about the General Rule, get Publication 939. Wheres my amended return Also, see Variable Annuities in Publication 575 for the special provisions that apply to these annuity contracts. Wheres my amended return Loans. Wheres my amended return   If you borrow money from your retirement plan, you must treat the loan as a nonperiodic distribution from the plan unless certain exceptions apply. Wheres my amended return This treatment also applies to any loan under a contract purchased under your retirement plan, and to the value of any part of your interest in the plan or contract that you pledge or assign. Wheres my amended return This means that you must include in income all or part of the amount borrowed. Wheres my amended return Even if you do not have to treat the loan as a nonperiodic distribution, you may not be able to deduct the interest on the loan in some situations. Wheres my amended return For details, see Loans Treated as Distributions in Publication 575. Wheres my amended return For information on the deductibility of interest, see chapter 23. Wheres my amended return Tax-free exchange. Wheres my amended return   No gain or loss is recognized on an exchange of an annuity contract for another annuity contract if the insured or annuitant remains the same. Wheres my amended return However, if an annuity contract is exchanged for a life insurance or endowment contract, any gain due to interest accumulated on the contract is ordinary income. Wheres my amended return See Transfers of Annuity Contracts in Publication 575 for more information about exchanges of annuity contracts. Wheres my amended return How To Report If you file Form 1040, report your total annuity on line 16a and the taxable part on line 16b. Wheres my amended return If your pension or annuity is fully taxable, enter it on line 16b; do not make an entry on line 16a. Wheres my amended return If you file Form 1040A, report your total annuity on line 12a and the taxable part on line 12b. Wheres my amended return If your pension or annuity is fully taxable, enter it on line 12b; do not make an entry on line 12a. Wheres my amended return More than one annuity. Wheres my amended return   If you receive more than one annuity and at least one of them is not fully taxable, enter the total amount received from all annuities on Form 1040, line 16a, or Form 1040A, line 12a, and enter the taxable part on Form 1040, line 16b, or Form 1040A, line 12b. Wheres my amended return If all the annuities you receive are fully taxable, enter the total of all of them on Form 1040, line 16b, or Form 1040A, line 12b. Wheres my amended return Joint return. Wheres my amended return   If you file a joint return and you and your spouse each receive one or more pensions or annuities, report the total of the pensions and annuities on Form 1040, line 16a, or Form 1040A, line 12a, and report the taxable part on Form 1040, line 16b, or Form 1040A, line 12b. Wheres my amended return Cost (Investment in the Contract) Before you can figure how much, if any, of a distribution from your pension or annuity plan is taxable, you must determine your cost (your investment in the contract) in the pension or annuity. Wheres my amended return Your total cost in the plan includes the total premiums, contributions, or other amounts you paid. Wheres my amended return This includes the amounts your employer contributed that were taxable to you when paid. Wheres my amended return Cost does not include any amounts you deducted or were excluded from your income. Wheres my amended return From this total cost, subtract any refunds of premiums, rebates, dividends, unrepaid loans that were not included in your income, or other tax-free amounts that you received by the later of the annuity starting date or the date on which you received your first payment. Wheres my amended return Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed. Wheres my amended return Designated Roth accounts. Wheres my amended return   Your cost in these accounts is your designated Roth contributions that were included in your income as wages subject to applicable withholding requirements. Wheres my amended return Your cost will also include any in-plan Roth rollovers you included in income. Wheres my amended return Foreign employment contributions. Wheres my amended return   If you worked in a foreign country and contributions were made to your retirement plan, special rules apply in determining your cost. Wheres my amended return See Foreign employment contributions under Cost (Investment in the Contract) in Publication 575. Wheres my amended return Taxation of Periodic Payments Fully taxable payments. Wheres my amended return   Generally, if you did not pay any part of the cost of your employee pension or annuity and your employer did not withhold part of the cost from your pay while you worked, the amounts you receive each year are fully taxable. Wheres my amended return You must report them on your income tax return. Wheres my amended return Partly taxable payments. Wheres my amended return   If you paid part of the cost of your pension or annuity, you are not taxed on the part of the pension or annuity you receive that represents a return of your cost. Wheres my amended return The rest of the amount you receive is generally taxable. Wheres my amended return You figure the tax-free part of the payment using either the Simplified Method or the General Rule. Wheres my amended return Your annuity starting date and whether or not your plan is qualified determine which method you must or may use. Wheres my amended return   If your annuity starting date is after November 18, 1996, and your payments are from a qualified plan, you must use the Simplified Method. Wheres my amended return Generally, you must use the General Rule if your annuity is paid under a nonqualified plan, and you cannot use this method if your annuity is paid under a qualified plan. Wheres my amended return   If you had more than one partly taxable pension or annuity, figure the tax-free part and the taxable part of each separately. Wheres my amended return   If your annuity is paid under a qualified plan and 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. Wheres my amended return Exclusion limit. Wheres my amended return   Your annuity starting date determines the total amount of annuity payments that you can exclude from your taxable income over the years. Wheres my amended return Once your annuity starting date is determined, it does not change. Wheres my amended return If you calculate the taxable portion of your annuity payments using the simplified method worksheet, the annuity starting date determines the recovery period for your cost. Wheres my amended return That recovery period begins on your annuity starting date and is not affected by the date you first complete the worksheet. Wheres my amended return Exclusion limited to cost. Wheres my amended return   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a recovery of the cost cannot exceed your total cost. Wheres my amended return Any unrecovered cost at your (or the last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. Wheres my amended return This deduction is not subject to the 2%-of-adjusted-gross-income limit. Wheres my amended return Exclusion not limited to cost. Wheres my amended return   If your annuity starting date is before 1987, you can continue to take your monthly exclusion for as long as you receive your annuity. Wheres my amended return If you chose a joint and survivor annuity, your survivor can continue to take the survivor's exclusion figured as of the annuity starting date. Wheres my amended return The total exclusion may be more than your cost. Wheres my amended return Simplified Method Under the Simplified Method, you figure the tax-free part of each annuity payment by dividing your cost by the total number of anticipated monthly payments. Wheres my amended return For an annuity that is payable for the lives of the annuitants, this number is based on the annuitants' ages on the annuity starting date and is determined from a table. Wheres my amended return For any other annuity, this number is the number of monthly annuity payments under the contract. Wheres my amended return Who must use the Simplified Method. Wheres my amended return   You must use the Simplified Method if your annuity starting date is after November 18, 1996, and you both: Receive pension or annuity payments from a qualified employee plan, qualified employee annuity, or a tax-sheltered annuity (403(b)) plan, and On your annuity starting date, you were either under age 75, or entitled to less than 5 years of guaranteed payments. Wheres my amended return Guaranteed payments. Wheres my amended return   Your annuity contract provides guaranteed payments if a minimum number of payments or a minimum amount (for example, the amount of your investment) is payable even if you and any survivor annuitant do not live to receive the minimum. Wheres my amended return If the minimum amount is less than the total amount of the payments you are to receive, barring death, during the first 5 years after payments begin (figured by ignoring any payment increases), you are entitled to less than 5 years of guaranteed payments. Wheres my amended return How to use the Simplified Method. Wheres my amended return    Complete the Simplified Method Worksheet in Publication 575 to figure your taxable annuity for 2013. Wheres my amended return Single-life annuity. Wheres my amended return    If your annuity is payable for your life alone, use Table 1 at the bottom of the worksheet to determine the total number of expected monthly payments. Wheres my amended return Enter on line 3 the number shown for your age at the annuity starting date. Wheres my amended return Multiple-lives annuity. Wheres my amended return   If your annuity is payable for the lives of more than one annuitant, use Table 2 at the bottom of the worksheet to determine the total number of expected monthly payments. Wheres my amended return Enter on line 3 the number shown for the combined ages of you and the youngest survivor annuitant at the annuity starting date. Wheres my amended return   However, if your annuity starting date is before 1998, do not use Table 2 and do not combine the annuitants' ages. Wheres my amended return Instead you must use Table 1 and enter on line 3 the number shown for the primary annuitant's age on the annuity starting date. Wheres my amended return    Be sure to keep a copy of the completed worksheet; it will help you figure your taxable annuity next year. Wheres my amended return Example. Wheres my amended return Bill Smith, age 65, began receiving retirement benefits in 2013, under a joint and survivor annuity. Wheres my amended return Bill's annuity starting date is January 1, 2013. Wheres my amended return The benefits are to be paid for the joint lives of Bill and his wife Kathy, age 65. Wheres my amended return Bill had contributed $31,000 to a qualified plan and had received no distributions before the annuity starting date. Wheres my amended return Bill is to receive a retirement benefit of $1,200 a month, and Kathy is to receive a monthly survivor benefit of $600 upon Bill's death. Wheres my amended return Bill must use the Simplified Method to figure his taxable annuity because his payments are from a qualified plan and he is under age 75. Wheres my amended return Because his annuity is payable over the lives of more than one annuitant, he uses his and Kathy's combined ages and Table 2 at the bottom of the worksheet in completing line 3 of the worksheet. Wheres my amended return His completed worksheet is shown in Worksheet 10-A. Wheres my amended return Bill's tax-free monthly amount is $100 ($31,000 ÷ 310) as shown on line 4 of the worksheet. Wheres my amended return Upon Bill's death, if Bill has not recovered the full $31,000 investment, Kathy will also exclude $100 from her $600 monthly payment. Wheres my amended return The full amount of any annuity payments received after 310 payments are paid must be included in gross income. Wheres my amended return If Bill and Kathy die before 310 payments are made, a miscellaneous itemized deduction will be allowed for the unrecovered cost on the final income tax return of the last to die. Wheres my amended return This deduction is not subject to the 2%-of-adjusted- gross-income limit. Wheres my amended return Worksheet 10-A. Wheres my amended return Simplified Method Worksheet for Bill Smith 1. Wheres my amended return Enter the total pension or annuity payments received this year. Wheres my amended return Also, add this amount to the total for Form 1040, line 16a, or Form 1040A, line 12a 1. Wheres my amended return 14,400 2. Wheres my amended return Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion*. Wheres my amended return See Cost (Investment in the Contract) , earlier 2. Wheres my amended return 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). Wheres my amended return Otherwise, go to line 3. Wheres my amended return         3. Wheres my amended return Enter the appropriate number from Table 1 below. Wheres my amended return 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 3. Wheres my amended return 310     4. Wheres my amended return Divide line 2 by the number on line 3 4. Wheres my amended return 100     5. Wheres my amended return Multiply line 4 by the number of months for which this year's payments were made. Wheres my amended return If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Wheres my amended return Otherwise, go to line 6 5. Wheres my amended return 1,200     6. Wheres my amended return Enter any amounts previously recovered tax free in years after 1986. Wheres my amended return This is the amount shown on line 10 of your worksheet for last year 6. Wheres my amended return -0-     7. Wheres my amended return Subtract line 6 from line 2 7. Wheres my amended return 31,000     8. Wheres my amended return Enter the smaller of line 5 or line 7 8. Wheres my amended return 1,200 9. Wheres my amended return Taxable amount for year. Wheres my amended return Subtract line 8 from line 1. Wheres my amended return Enter the result, but not less than zero. Wheres my amended return Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b 9. Wheres my amended return 13,200   Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. Wheres my amended return If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers in Publication 575 before entering an amount on your tax return. Wheres my amended return     10. Wheres my amended return Was your annuity starting date before 1987? □ Yes. Wheres my amended return STOP. Wheres my amended return Do not complete the rest of this worksheet. Wheres my amended return  ☑ No. Wheres my amended return Add lines 6 and 8. Wheres my amended return This is the amount you have recovered tax free through 2013. Wheres my amended return You will need this number if you need to fill out this worksheet next year 10. Wheres my amended return 1,200 11. Wheres my amended return Balance of cost to be recovered. Wheres my amended return Subtract line 10 from line 2. Wheres my amended return If zero, you will not have to complete this worksheet next year. Wheres my amended return The payments you receive next year will generally be fully taxable 11. Wheres my amended return 29,800 TABLE 1 FOR LINE 3 ABOVE   AND your annuity starting date was— IF the age at annuity starting date was. Wheres my amended return . Wheres my amended return . Wheres my amended return before November 19, 1996, enter on line 3. Wheres my amended return . Wheres my amended return . Wheres my amended return after November 18, 1996, enter on line 3. Wheres my amended return . Wheres my amended return . Wheres my amended return 55 or under 300 360 56–60 260 310 61–65 240 260 66–70 170 210 71 or older 120 160 TABLE 2 FOR LINE 3 ABOVE IF the combined ages at annuity starting date were. Wheres my amended return . Wheres my amended return . Wheres my amended return   THEN enter on line 3. Wheres my amended return . Wheres my amended return . Wheres my amended return 110 or under   410 111–120   360 121–130   310 131–140   260 141 or older   210 * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. Wheres my amended return Who must use the General Rule. Wheres my amended return   You must use the General Rule if you receive pension or annuity payments from: A nonqualified plan (such as a private annuity, a purchased commercial annuity, or a nonqualified employee plan), or A qualified plan if you are age 75 or older on your annuity starting date and your annuity payments are guaranteed for at least 5 years. Wheres my amended return Annuity starting before November 19, 1996. Wheres my amended return   If your annuity starting date is after July 1, 1986, and before November 19, 1996, you had to use the General Rule for either circumstance just described. Wheres my amended return You also had to use it for any fixed-period annuity. Wheres my amended return If you did not have to use the General Rule, you could have chosen to use it. Wheres my amended return If your annuity starting date is before July 2, 1986, you had to use the General Rule unless you could use the Three-Year Rule. Wheres my amended return   If you had to use the General Rule (or chose to use it), you must continue to use it each year that you recover your cost. Wheres my amended return Who cannot use the General Rule. Wheres my amended return   You cannot use the General Rule if you receive your pension or annuity from a qualified plan and none of the circumstances described in the preceding discussions apply to you. Wheres my amended return See Who must use the Simplified Method , earlier. Wheres my amended return More information. Wheres my amended return   For complete information on using the General Rule, including the actuarial tables you need, see Publication 939. Wheres my amended return Taxation of Nonperiodic Payments Nonperiodic distributions are also known as amounts not received as an annuity. Wheres my amended return They include all payments other than periodic payments and corrective distributions. Wheres my amended return Examples of nonperiodic payments are cash withdrawals, distributions of current earnings, certain loans, and the value of annuity contracts transferred without full and adequate consideration. Wheres my amended return Corrective distributions of excess plan contributions. Wheres my amended return   Generally, if the contributions made for you during the year to certain retirement plans exceed certain limits, the excess is taxable to you. Wheres my amended return To correct an excess, your plan may distribute it to you (along with any income earned on the excess). Wheres my amended return For information on plan contribution limits and how to report corrective distributions of excess contributions, see Retirement Plan Contributions under Employee Compensation in Publication 525. Wheres my amended return Figuring the taxable amount of nonperiodic payments. Wheres my amended return   How you figure the taxable amount of a nonperiodic distribution depends on whether it is made before the annuity starting date, or on or after the annuity starting date. Wheres my amended return If it is made before the annuity starting date, its tax treatment also depends on whether it is made under a qualified or nonqualified plan. Wheres my amended return If it is made under a nonqualified plan, its tax treatment depends on whether it fully discharges the contract, is received under certain life insurance or endowment contracts, or is allocable to an investment you made before August 14, 1982. Wheres my amended return Annuity starting date. Wheres my amended return   The annuity starting date is either the first day of the first period for which you receive an annuity payment under the contract or the date on which the obligation under the contract becomes fixed, whichever is later. Wheres my amended return Distribution on or after annuity starting date. Wheres my amended return   If you receive a nonperiodic payment from your annuity contract on or after the annuity starting date, you generally must include all of the payment in gross income. Wheres my amended return Distribution before annuity starting date. Wheres my amended return   If you receive a nonperiodic distribution before the annuity starting date from a qualified retirement plan, you generally can allocate only part of it to the cost of the contract. Wheres my amended return You exclude from your gross income the part that you allocate to the cost. Wheres my amended return You include the remainder in your gross income. Wheres my amended return   If you receive a nonperiodic distribution before the annuity starting date from a plan other than a qualified retirement plan (nonqualified plan), it is allocated first to earnings (the taxable part) and then to the cost of the contract (the tax-free part). Wheres my amended return This allocation rule applies, for example, to a commercial annuity contract you bought directly from the issuer. Wheres my amended return    Distributions from nonqualified plans are subject to the net investment income tax. Wheres my amended return See the Instructions for Form 8960. Wheres my amended return   For more information, see Figuring the Taxable Amount under Taxation of Nonperiodic Payments in Publication 575. Wheres my amended return Lump-Sum Distributions This section on lump-sum distributions only applies if the plan participant was born before January 2, 1936. Wheres my amended return If the plan participant was born after January 1, 1936, the taxable amount of this nonperiodic payment is reported as discussed earlier. Wheres my amended return A lump-sum distribution is the distribution or payment in one tax year of a plan participant's entire balance from all of the employer's qualified plans of one kind (for example, pension, profit-sharing, or stock bonus plans). Wheres my amended return A distribution from a nonqualified plan (such as a privately purchased commercial annuity or a section 457 deferred compensation plan of a state or local government or tax-exempt organization) cannot qualify as a lump-sum distribution. Wheres my amended return The participant's entire balance from a plan does not include certain forfeited amounts. Wheres my amended return It also does not include any deductible voluntary employee contributions allowed by the plan after 1981 and before 1987. Wheres my amended return For more information about distributions that do not qualify as lump-sum distributions, see Distributions that do not qualify under Lump-Sum Distributions in Publication 575. Wheres my amended return If you receive a lump-sum distribution from a qualified employee plan or qualified employee annuity and the plan participant was born before January 2, 1936, you may be able to elect optional methods of figuring the tax on the distribution. Wheres my amended return The part from active participation in the plan before 1974 may qualify as capital gain subject to a 20% tax rate. Wheres my amended return The part from participation after 1973 (and any part from participation before 1974 that you do not report as capital gain) is ordinary income. Wheres my amended return You may be able to use the 10-year tax option, discussed later, to figure tax on the ordinary income part. Wheres my amended return Use Form 4972 to figure the separate tax on a lump-sum distribution using the optional methods. Wheres my amended return The tax figured on Form 4972 is added to the regular tax figured on your other income. Wheres my amended return This may result in a smaller tax than you would pay by including the taxable amount of the distribution as ordinary income in figuring your regular tax. Wheres my amended return How to treat the distribution. Wheres my amended return   If you receive a lump-sum distribution, you may have the following options for how you treat the taxable part. Wheres my amended return Report the part of the distribution from participation before 1974 as a capital gain (if you qualify) and the part from participation after 1973 as ordinary income. Wheres my amended return Report the part of the distribution from participation before 1974 as a capital gain (if you qualify) and use the 10-year tax option to figure the tax on the part from participation after 1973 (if you qualify). Wheres my amended return Use the 10-year tax option to figure the tax on the total taxable amount (if you qualify). Wheres my amended return Roll over all or part of the distribution. Wheres my amended return See Rollovers , later. Wheres my amended return No tax is currently due on the part rolled over. Wheres my amended return Report any part not rolled over as ordinary income. Wheres my amended return Report the entire taxable part of the distribution as ordinary income on your tax return. Wheres my amended return   The first three options are explained in the following discussions. Wheres my amended return Electing optional lump-sum treatment. Wheres my amended return   You can choose to use the 10-year tax option or capital gain treatment only once after 1986 for any plan participant. Wheres my amended return If you make this choice, you cannot use either of these optional treatments for any future distributions for the participant. Wheres my amended return Taxable and tax-free parts of the distribution. Wheres my amended return    The taxable part of a lump-sum distribution is the employer's contributions and income earned on your account. Wheres my amended return You may recover your cost in the lump sum and any net unrealized appreciation (NUA) in employer securities tax free. Wheres my amended return Cost. Wheres my amended return   In general, your cost is the total of: The plan participant's nondeductible contributions to the plan, The plan participant's taxable costs of any life insurance contract distributed, Any employer contributions that were taxable to the plan participant, and Repayments of any loans that were taxable to the plan participant. Wheres my amended return You must reduce this cost by amounts previously distributed tax free. Wheres my amended return Net unrealized appreciation (NUA). Wheres my amended return   The NUA in employer securities (box 6 of Form 1099-R) received as part of a lump-sum distribution is generally tax free until you sell or exchange the securities. Wheres my amended return (For more information, see Distributions of employer securities under Taxation of Nonperiodic Payments in Publication 575. Wheres my amended return ) Capital Gain Treatment Capital gain treatment applies only to the taxable part of a lump-sum distribution resulting from participation in the plan before 1974. Wheres my amended return The amount treated as capital gain is taxed at a 20% rate. Wheres my amended return You can elect this treatment only once for any plan participant, and only if the plan participant was born before January 2, 1936. Wheres my amended return Complete Part II of Form 4972 to choose the 20% capital gain election. Wheres my amended return For more information, see Capital Gain Treatment under Lump-Sum Distributions in Publication 575. Wheres my amended return 10-Year Tax Option The 10-year tax option is a special formula used to figure a separate tax on the ordinary income part of a lump-sum distribution. Wheres my amended return You pay the tax only once, for the year in which you receive the distribution, not over the next 10 years. Wheres my amended return You can elect this treatment only once for any plan participant, and only if the plan participant was born before January 2, 1936. Wheres my amended return The ordinary income part of the distribution is the amount shown in box 2a of the Form 1099-R given to you by the payer, minus the amount, if any, shown in box 3. Wheres my amended return You also can treat the capital gain part of the distribution (box 3 of Form 1099-R) as ordinary income for the 10-year tax option if you do not choose capital gain treatment for that part. Wheres my amended return Complete Part III of Form 4972 to choose the 10-year tax option. Wheres my amended return You must use the special Tax Rate Schedule shown in the instructions for Part III to figure the tax. Wheres my amended return Publication 575 illustrates how to complete Form 4972 to figure the separate tax. Wheres my amended return Rollovers If you withdraw cash or other assets from a qualified retirement plan in an eligible rollover distribution, you can defer tax on the distribution by rolling it over to another qualified retirement plan or a traditional IRA. Wheres my amended return For this purpose, the following plans are qualified retirement plans. Wheres my amended return A qualified employee plan. Wheres my amended return A qualified employee annuity. Wheres my amended return A tax-sheltered annuity plan (403(b) plan). Wheres my amended return An eligible state or local government section 457 deferred compensation plan. Wheres my amended return Eligible rollover distributions. Wheres my amended return   Generally, an eligible rollover distribution is any distribution of all or any part of the balance to your credit in a qualified retirement plan. Wheres my amended return For information about exceptions to eligible rollover distributions, see Publication 575. Wheres my amended return Rollover of nontaxable amounts. Wheres my amended return   You may be able to roll over the nontaxable part of a distribution (such as your after-tax contributions) made to another qualified retirement plan that is a qualified employee plan or a 403(b) plan, or to a traditional or Roth IRA. Wheres my amended return The transfer must be made either through a direct rollover to a qualified plan or 403(b) plan that separately accounts for the taxable and nontaxable parts of the rollover or through a rollover to a traditional or Roth IRA. Wheres my amended return   If you roll over only part of a distribution that includes both taxable and nontaxable amounts, the amount you roll over is treated as coming first from the taxable part of the distribution. Wheres my amended return   Any after-tax contributions that you roll over into your traditional IRA become part of your basis (cost) in your IRAs. Wheres my amended return To recover your basis when you take distributions from your IRA, you must complete Form 8606 for the year of the distribution. Wheres my amended return For more information, see the Form 8606 instructions. Wheres my amended return Direct rollover option. Wheres my amended return   You can choose to have any part or all of an eligible rollover distribution paid directly to another qualified retirement plan that accepts rollover distributions or to a traditional or Roth IRA. Wheres my amended return 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. Wheres my amended return Payment to you option. Wheres my amended return   If an eligible rollover distribution is paid to you, 20% generally will be withheld for income tax. Wheres my amended return However, the full amount is treated as distributed to you even though you actually receive only 80%. Wheres my amended return 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 or Roth IRA. Wheres my amended return (See Pensions and Annuities under Tax Withholding for 2014 in chapter 4. Wheres my amended return )    If you decide to roll over an amount equal to the distribution before withholding, your contribution to the new plan or IRA must include other money (for example, from savings or amounts borrowed) to replace the amount withheld. Wheres my amended return Time for making rollover. Wheres my amended return   You generally must complete the rollover of an eligible rollover distribution paid to you by the 60th day following the day on which you receive the distribution from your employer's plan. Wheres my amended return (If an amount distributed to you becomes a frozen deposit in a financial institution during the 60-day period after you receive it, the rollover period is extended for the period during which the distribution is in a frozen deposit in a financial institution. Wheres my amended return )   The IRS may waive the 60-day requirement where the failure to do so would be against equity or good conscience, such as in the event of a casualty, disaster, or other event beyond your reasonable control. Wheres my amended return   The administrator of a qualified plan must give you a written explanation of your distribution options within a reasonable period of time before making an eligible rollover distribution. Wheres my amended return Qualified domestic relations order (QDRO). Wheres my amended return   You may be able to roll over tax free all or part of a distribution from a qualified retirement plan that you receive under a QDRO. Wheres my amended return If you receive the distribution as an employee's spouse or former spouse (not as a nonspousal beneficiary), the rollover rules apply to you as if you were the employee. Wheres my amended return You can roll over the distribution from the plan into a traditional IRA or to another eligible retirement plan. Wheres my amended return See Rollovers in Publication 575 for more information on benefits received under a QDRO. Wheres my amended return Rollover by surviving spouse. Wheres my amended return   You may be able to roll over tax free all or part of a distribution from a qualified retirement plan you receive as the surviving spouse of a deceased employee. Wheres my amended return The rollover rules apply to you as if you were the employee. Wheres my amended return You can roll over a distribution into a qualified retirement plan or a traditional or Roth IRA. Wheres my amended return For a rollover to a Roth IRA, see Rollovers to Roth IRAs , later. Wheres my amended return    A distribution paid to a beneficiary other than the employee's surviving spouse is generally not an eligible rollover distribution. Wheres my amended return However, see Rollovers by nonspouse beneficiary next. Wheres my amended return Rollovers by nonspouse beneficiary. Wheres my amended return   If you are a designated beneficiary (other than a surviving spouse) of a deceased employee, you may be able to roll over tax free all or a portion of a distribution you receive from an eligible retirement plan of the employee. Wheres my amended return The distribution must be a direct trustee-to-trustee transfer to your traditional or Roth IRA that was set up to receive the distribution. Wheres my amended return The transfer will be treated as an eligible rollover distribution and the receiving plan will be treated as an inherited IRA. Wheres my amended return For information on inherited IRAs, see What if You Inherit an IRA? in chapter 1 of Publication 590, Individual Retirement Arrangements (IRAs). Wheres my amended return Retirement bonds. Wheres my amended return   If you redeem retirement bonds purchased under a qualified bond purchase plan, you can roll over the proceeds that exceed your basis tax free into an IRA (as discussed in Publication 590) or a qualified employer plan. Wheres my amended return Designated Roth accounts. Wheres my amended return   You can roll over an eligible rollover distribution from a designated Roth account into another designated Roth account or a Roth IRA. Wheres my amended return If you want to roll over the part of the distribution that is not included in income, you must make a direct rollover of the entire distribution or you can roll over the entire amount (or any portion) to a Roth IRA. Wheres my amended return For more information on rollovers from designated Roth accounts, see Rollovers in Publication 575. Wheres my amended return In-plan rollovers to designated Roth accounts. Wheres my amended return   If you are a plan participant in a 401(k), 403(b), or 457(b) plan, your plan may permit you to roll over amounts in those plans to a designated Roth account within the same plan. Wheres my amended return The rollover of any untaxed amounts must be included in income. Wheres my amended return See Designated Roth accounts under Rollovers in Publication 575 for more information. Wheres my amended return Rollovers to Roth IRAs. Wheres my amended return   You can roll over distributions directly from a qualified retirement plan (other than a designated Roth account) to a Roth IRA. Wheres my amended return   You must include in your gross income distributions from a qualified retirement plan (other than a designated Roth account) that you would have had to include in income if you had not rolled them over into a Roth IRA. Wheres my amended return You do not include in gross income any part of a distribution from a qualified retirement plan that is a return of contributions to the plan that were taxable to you when paid. Wheres my amended return In addition, the 10% tax on early distributions does not apply. Wheres my amended return More information. Wheres my amended return   For more information on the rules for rolling over distributions, see Rollovers in Publication 575. Wheres my amended return Special Additional Taxes To discourage the use of pension funds for purposes other than normal retirement, the law imposes additional taxes on early distributions of those funds and on failures to withdraw the funds timely. Wheres my amended return Ordinarily, you will not be subject to these taxes if you roll over all early distributions you receive, as explained earlier, and begin drawing out the funds at a normal retirement age, in reasonable amounts over your life expectancy. Wheres my amended return These special additional taxes are the taxes on: Early distributions, and Excess accumulation (not receiving minimum distributions). Wheres my amended return These taxes are discussed in the following sections. Wheres my amended return If you must pay either of these taxes, report them on Form 5329. Wheres my amended return However, you do not have to file Form 5329 if you owe only the tax on early distributions and your Form 1099-R correctly shows a “1” in box 7. Wheres my amended return Instead, enter 10% of the taxable part of the distribution on Form 1040, line 58 and write “No” under the heading “Other Taxes” to the left of line 58. Wheres my amended return Even if you do not owe any of these taxes, you may have to complete Form 5329 and attach it to your Form 1040. Wheres my amended return This applies if you meet an exception to the tax on early distributions but box 7 of your Form 1099-R does not indicate an exception. Wheres my amended return Tax on Early Distributions Most distributions (both periodic and nonperiodic) from qualified retirement plans and nonqualified annuity contracts made to you before you reach age 59½ are subject to an additional tax of 10%. Wheres my amended return This tax applies to the part of the distribution that you must include in gross income. Wheres my amended return For this purpose, a qualified retirement plan is: A qualified employee plan, A qualified employee annuity plan, A tax-sheltered annuity plan, or An eligible state or local government section 457 deferred compensation plan (to the extent that any distribution is attributable to amounts the plan received in a direct transfer or rollover from one of the other plans listed here or an IRA). Wheres my amended return 5% rate on certain early distributions from deferred annuity contracts. Wheres my amended return   If an early withdrawal from a deferred annuity is otherwise subject to the 10% additional tax, a 5% rate may apply instead. Wheres my amended return A 5% rate applies to distributions under a written election providing a specific schedule for the distribution of your interest in the contract if, as of March 1, 1986, you had begun receiving payments under the election. Wheres my amended return On line 4 of Form 5329, multiply the line 3 amount by 5% instead of 10%. Wheres my amended return Attach an explanation to your return. Wheres my amended return Distributions from Roth IRAs allocable to a rollover from an eligible retirement plan within the 5-year period. Wheres my amended return   If, within the 5-year period starting with the first day of your tax year in which you rolled over an amount from an eligible retirement plan to a Roth IRA, you take a distribution from the Roth IRA, you may have to pay the additional 10% tax on early distributions. Wheres my amended return You generally must pay the 10% additional tax on any amount attributable to the part of the rollover that you had to include in income. Wheres my amended return The additional tax is figured on Form 5329. Wheres my amended return For more information, see Form 5329 and its instructions. Wheres my amended return For information on qualified distributions from Roth IRAs, see Additional Tax on Early Distributions in chapter 2 of Publication 590. Wheres my amended return Distributions from designated Roth accounts allocable to in-plan Roth rollovers within the 5-year period. Wheres my amended return   If, within the 5-year period starting with the first day of your tax year in which you rolled over an amount from a 401(k), 403(b), or 457(b) plan to a designated Roth account, you take a distribution from the designated Roth account, you may have to pay the additional 10% tax on early distributions. Wheres my amended return You generally must pay the 10% additional tax on any amount attributable to the part of the in-plan rollover that you had to include in income. Wheres my amended return The additional tax is figured on Form 5329. Wheres my amended return For more information, see Form 5329 and its instructions. Wheres my amended return For information on qualified distributions from designated Roth accounts, see Designated Roth accounts under Taxation of Periodic Payments in Publication 575. Wheres my amended return Exceptions to tax. Wheres my amended return    Certain early distributions are excepted from the early distribution tax. Wheres my amended return If the payer knows that an exception applies to your early distribution, distribution code “2,” “3,” or “4” should be shown in box 7 of your Form 1099-R and you do not have to report the distribution on Form 5329. Wheres my amended return If an exception applies but distribution code “1” (early distribution, no known exception) is shown in box 7, you must file Form 5329. Wheres my amended return Enter the taxable amount of the distribution shown in box 2a of your Form 1099-R on line 1 of Form 5329. Wheres my amended return On line 2, enter the amount that can be excluded and the exception number shown in the Form 5329 instructions. Wheres my amended return    If distribution code “1” is incorrectly shown on your Form 1099-R for a distribution received when you were age 59½ or older, include that distribution on Form 5329. Wheres my amended return Enter exception number “12” on line 2. Wheres my amended return General exceptions. Wheres my amended return   The tax does not apply to distributions that are: Made as part of a series of substantially equal periodic payments (made at least annually) for your life (or life expectancy) or the joint lives (or joint life expectancies) of you and your designated beneficiary (if from a qualified retirement plan, the payments must begin after your separation from service), Made because you are totally and permanently disabled, or Made on or after the death of the plan participant or contract holder. Wheres my amended return Additional exceptions for qualified retirement plans. Wheres my amended return   The tax does not apply to distributions that are: From a qualified retirement plan (other than an IRA) after your separation from service in or after the year you reached age 55 (age 50 for qualified public safety employees), From a qualified retirement plan (other than an IRA) to an alternate payee under a qualified domestic relations order, From a qualified retirement plan to the extent you have deductible medical expenses that exceed 10% (or 7. Wheres my amended return 5% if you or your spouse are age 65 or older) of your adjusted gross income, whether or not you itemize your deductions for the year, From an employer plan under a written election that provides a specific schedule for distribution of your entire interest if, as of March 1, 1986, you had separated from service and had begun receiving payments under the election, From an employee stock ownership plan for dividends on employer securities held by the plan, From a qualified retirement plan due to an IRS levy of the plan, From elective deferral accounts under 401(k) or 403(b) plans or similar arrangements that are qualified reservist distributions, or Phased retirement annuity payments made to federal employees. Wheres my amended return See Pub. Wheres my amended return 721 for more information on the phased retirement program. Wheres my amended return Qualified public safety employees. Wheres my amended return   If you are a qualified public safety employee, distributions made from a governmental defined benefit pension plan are not subject to the additional tax on early distributions. Wheres my amended return You are a qualified public safety employee if you provide police protection, firefighting services, or emergency medical services for a state or municipality, and you separated from service in or after the year you attained age 50. Wheres my amended return Qualified reservist distributions. Wheres my amended return   A qualified reservist distribution is not subject to the additional tax on early distributions. Wheres my amended return A qualified reservist distribution is a distribution (a) from elective deferrals under a section 401(k) or 403(b) plan, or a similar arrangement, (b) to an individual ordered or called to active duty (because he or she is a member of a reserve component) for a period of more than 179 days or for an indefinite period, and (c) made during the period beginning on the date of the order or call and ending at the close of the active duty period. Wheres my amended return You must have been ordered or called to active duty after September 11, 2001. Wheres my amended return For more information, see Qualified reservist distributions under Special Additional Taxes in Publication 575. Wheres my amended return Additional exceptions for nonqualified annuity contracts. Wheres my amended return   The tax does not apply to distributions from: A deferred annuity contract to the extent allocable to investment in the contract before August 14, 1982, A deferred annuity contract under a qualified personal injury settlement, A deferred annuity contract purchased by your employer upon termination of a qualified employee plan or qualified employee annuity plan and held by your employer until your separation from service, or An immediate annuity contract (a single premium contract providing substantially equal annuity payments that start within 1 year from the date of purchase and are paid at least annually). Wheres my amended return Tax on Excess Accumulation To make sure that most of your retirement benefits are paid to you during your lifetime, rather than to your beneficiaries after your death, the payments that you receive from qualified retirement plans must begin no later than your required beginning date (defined later). Wheres my amended return The payments each year cannot be less than the required minimum distribution. Wheres my amended return Required distributions not made. Wheres my amended return   If the actual distributions to you in any year are less than the minimum required distribution for that year, you are subject to an additional tax. Wheres my amended return The tax equals 50% of the part of the required minimum distribution that was not distributed. Wheres my amended return   For this purpose, a qualified retirement plan includes: A qualified employee plan, A qualified employee annuity plan, An eligible section 457 deferred compensation plan, or A tax-sheltered annuity plan (403(b) plan)(for benefits accruing after 1986). Wheres my amended return Waiver. Wheres my amended return   The tax may be waived if you establish that the shortfall in distributions was due to reasonable error and that reasonable steps are being taken to remedy the shortfall. Wheres my amended return See the Instructions for Form 5329 for the procedure to follow if you believe you qualify for a waiver of this tax. Wheres my amended return State insurer delinquency proceedings. Wheres my amended return   You might not receive the minimum distribution because assets are invested in a contract issued by an insurance company in state insurer delinquency proceedings. Wheres my amended return If your payments are reduced below the minimum due to these proceedings, you should contact your plan administrator. Wheres my amended return Under certain conditions, you will not have to pay the 50% excise tax. Wheres my amended return Required beginning date. Wheres my amended return   Unless the rule for 5% owners applies, you generally must begin to receive distributions from your qualified retirement plan by April 1 of the year that follows the later of: The calendar year in which you reach age 70½, or The calendar year in which you retire from employment with the employer maintaining the plan. Wheres my amended return However, your plan may require you to begin to receive distributions by April 1 of the year that follows the year in which you reach age 70½, even if you have not retired. Wheres my amended return   If you reached age 70½ in 2013, you may be required to receive your first distribution by April 1, 2014. Wheres my amended return Your required distribution then must be made for 2014 by December 31, 2014. Wheres my amended return 5% owners. Wheres my amended return   If you are a 5% owner, you must begin to receive distributions by April 1 of the year that follows the calendar year in which you reach age 70½. Wheres my amended return   You are a 5% owner if, for the plan year ending in the calendar year in which you reach age 70½, you own (or are considered to own under section 318 of the Internal Revenue Code) more than 5% of the outstanding stock (or more than 5% of the total voting power of all stock) of the employer, or more than 5% of the capital or profits interest in the employer. Wheres my amended return Age 70½. Wheres my amended return   You reach age 70½ on the date that is 6 calendar months after the date of your 70th birthday. Wheres my amended return   For example, if you are retired and your 70th birthday was on June 30, 2013, you were age 70½ on December 30, 2013. Wheres my amended return If your 70th birthday was on July 1, 2013, you reached age 70½ on January 1, 2014. Wheres my amended return Required distributions. Wheres my amended return   By the required beginning date, as explained earlier, you must either: Receive your entire interest in the plan (for a tax-sheltered annuity, your entire benefit accruing after 1986), or Begin receiving periodic distributions in annual amounts calculated to distribute your entire interest (for a tax-sheltered annuity, your entire benefit accruing after 1986) over your life or life expectancy or over the joint lives or joint life expectancies of you and a designated beneficiary (or over a shorter period). Wheres my amended return Additional information. Wheres my amended return   For more information on this rule, see Tax on Excess Accumulation in Publication 575. Wheres my amended return Form 5329. Wheres my amended return   You must file Form 5329 if you owe tax because you did not receive a minimum required distribution from your qualified retirement plan. Wheres my amended return Survivors and Beneficiaries Generally, a survivor or beneficiary reports pension or annuity income in the same way the plan participant would have. Wheres my amended return However, some special rules apply. Wheres my amended return See Publication 575 for more information. Wheres my amended return Survivors of employees. Wheres my amended return   If you are entitled to receive a survivor annuity on the death of an employee who died, you can exclude part of each annuity payment as a tax-free recovery of the employee's investment in the contract. Wheres my amended return You must figure the taxable and tax-free parts of your annuity payments using the method that applies as if you were the employee. Wheres my amended return Survivors of retirees. Wheres my amended return   If you receive benefits as a survivor under a joint and survivor annuity, include those benefits in income in the same way the retiree would have included them in income. Wheres my amended return If you receive a survivor annuity because of the death of a retiree who had reported the annuity under the Three-Year Rule and recovered all of the cost tax free, your survivor payments are fully taxable. Wheres my amended return    If the retiree was reporting the annuity payments under the General Rule, you must apply the same exclusion percentage to your initial survivor annuity payment called for in the contract. Wheres my amended return The resulting tax-free amount will then remain fixed. Wheres my amended return Any increases in the survivor annuity are fully taxable. Wheres my amended return    If the retiree was reporting the annuity payments under the Simplified Method, the part of each payment that is tax free is the same as the tax-free amount figured by the retiree at the annuity starting date. Wheres my amended return This amount remains fixed even if the annuity payments are increased or decreased. Wheres my amended return See Simplified Method , earlier. Wheres my amended return   In any case, if the annuity starting date is after 1986, the total exclusion over the years cannot be more than the cost. Wheres my amended return Estate tax deduction. Wheres my amended return   If your annuity was a joint and survivor annuity that was included in the decedent's estate, an estate tax may have been paid on it. Wheres my amended return You can deduct the part of the total estate tax that was based on the annuity. Wheres my amended return The deceased annuitant must have died after the annuity starting date. Wheres my amended return (For details, see section 1. Wheres my amended return 691(d)-1 of the regulations. Wheres my amended return ) Deduct it in equal amounts over your remaining life expectancy. Wheres my amended return   If the decedent died before the annuity starting date of a deferred annuity contract and you receive a death benefit under that contract, the amount you receive (either in a lump sum or as periodic payments) in excess of the decedent's cost is included in your gross income as income in respect of a decedent for which you may be able to claim an estate tax deduction. Wheres my amended return   You can take the estate tax deduction as an itemized deduction on Schedule A, Form 1040. Wheres my amended return This deduction is not subject to the 2%-of-adjusted-gross-income limit on miscellaneous deductions. Wheres my amended return See Publication 559, Survivors, Executors, and Administrators, for more information on the estate tax deduction. Wheres my amended return Prev  Up  Next   Home   More Online Publications
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Memorial Day

Memorial Day is a federal holiday observed the last Monday in May.


Memorial Day

  • History of Memorial Day  – The Department of Veterans Affairs takes us back to the 1860s, when it all began.
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Memorial Day Weekend

  • Barbecue Food Safety  – Simple guidelines for grilling food safely
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The Wheres My Amended Return

Wheres my amended return Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. Wheres my amended return Para pedir formularios y publicaciones. Wheres my amended return Preguntas sobre los impuestos. Wheres my amended return Todo material en esta publicación puede ser reimpreso gratuitamente. Wheres my amended return Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. Wheres my amended return Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. Wheres my amended return Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. Wheres my amended return Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. Wheres my amended return Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. Wheres my amended return Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. Wheres my amended return Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. Wheres my amended return Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. Wheres my amended return La mayor parte de estos cambios se abordan en más detalle en esta publicación. Wheres my amended return Acontecimientos futuros. Wheres my amended return  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. Wheres my amended return irs. Wheres my amended return gov/pub17sp. Wheres my amended return Impuesto Adicional del Medicare. Wheres my amended return  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. Wheres my amended return 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. Wheres my amended return El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Wheres my amended return Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. Wheres my amended return Impuesto sobre los ingresos netos de inversión. Wheres my amended return  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Wheres my amended return Este impuesto es el 3. Wheres my amended return 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Wheres my amended return Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. Wheres my amended return Cambio en las tasas tributarias. Wheres my amended return  La tasa tributaria mayor es de 39. Wheres my amended return 6%. Wheres my amended return Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. Wheres my amended return Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. Wheres my amended return  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. Wheres my amended return Vea el capítulo 16 . Wheres my amended return Gastos médicos y dentales. Wheres my amended return  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. Wheres my amended return 5% si usted o su cónyuge tiene 65 años de edad o más). Wheres my amended return Vea el capítulo 21 . Wheres my amended return Aumento de la cantidad de la exención personal para determinados contribuyentes. Wheres my amended return  La exención personal que le corresponde a usted ha aumentado a $3,900. Wheres my amended return Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Wheres my amended return Vea el capítulo 3 . Wheres my amended return Límite sobre las deducciones detalladas. Wheres my amended return  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Wheres my amended return Vea el capítulo 29 . Wheres my amended return Matrimonio entre el mismo sexo. Wheres my amended return  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. Wheres my amended return Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. Wheres my amended return Vea el capítulo 2 . Wheres my amended return Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. Wheres my amended return Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . Wheres my amended return Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). Wheres my amended return  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). Wheres my amended return Vea el capítulo 5 . Wheres my amended return Créditos tributarios que vencen. Wheres my amended return  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. Wheres my amended return Usted no puede reclamar ninguno de éstos en su declaración del año 2013. Wheres my amended return Vea el capítulo 37 . Wheres my amended return Esquemas de inversión de tipo Ponzi. Wheres my amended return  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. Wheres my amended return Vea el capítulo 25 . Wheres my amended return Método simplificado para la deducción por oficina en el hogar. Wheres my amended return  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. Wheres my amended return Vea la Publicación 587, disponible en inglés. Wheres my amended return Tarifas estándar por milla. Wheres my amended return  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. Wheres my amended return Vea el capítulo 26 . Wheres my amended return Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. Wheres my amended return Vea el capítulo 21 . Wheres my amended return Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. Wheres my amended return Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Wheres my amended return Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. Wheres my amended return Muchos de estos asuntos se explican más adelante en esta publicación. Wheres my amended return Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. Wheres my amended return  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. Wheres my amended return Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. Wheres my amended return Vea el capítulo 1 . Wheres my amended return Proteja su documentación tributaria contra el robo de identidad. Wheres my amended return  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. Wheres my amended return Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. Wheres my amended return Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. Wheres my amended return Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . Wheres my amended return Números de identificación del contribuyente. Wheres my amended return  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. Wheres my amended return Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. Wheres my amended return Por lo general, este número es el número de Seguro Social de la persona. Wheres my amended return Vea el capítulo 1 . Wheres my amended return Ingreso de fuentes en el extranjero. Wheres my amended return  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. Wheres my amended return Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. Wheres my amended return Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Wheres my amended return Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. Wheres my amended return Para más detalles, vea la Publicación 54, Tax Guide for U. Wheres my amended return S. Wheres my amended return Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. Wheres my amended return Activos financieros extranjeros. Wheres my amended return  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. Wheres my amended return Vea www. Wheres my amended return IRS. Wheres my amended return gov/form8938, en inglés, para más detalles. Wheres my amended return Prórroga automática de 6 meses para presentar la declaración de impuestos. Wheres my amended return  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. Wheres my amended return Vea el capítulo 1 . Wheres my amended return Incluya su número de teléfono en la declaración. Wheres my amended return  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. Wheres my amended return Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. Wheres my amended return Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. Wheres my amended return Pago de los impuestos. Wheres my amended return   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. Wheres my amended return Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. Wheres my amended return Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. Wheres my amended return Vea el capítulo 1 . Wheres my amended return Maneras más rápidas de presentar su declaración. Wheres my amended return  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. Wheres my amended return Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. Wheres my amended return Vea el capítulo 1 . Wheres my amended return Presentación electrónica gratuita de la declaración. Wheres my amended return  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. Wheres my amended return Vea el capítulo 1 . Wheres my amended return Cambio de dirección. Wheres my amended return  Si cambia de dirección, debe notificarle al IRS. Wheres my amended return Vea el tema titulado Cambio de Dirección , en el capítulo 1. Wheres my amended return Reembolsos de una declaración presentada fuera de plazo. Wheres my amended return  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. Wheres my amended return Vea el capítulo 1 . Wheres my amended return Declaraciones de impuestos frívolas. Wheres my amended return  El IRS ha publicado una lista de posturas identificadas como frívolas. Wheres my amended return La multa por presentar una declaración de impuestos frívola es de $5,000. Wheres my amended return Vea el capítulo 1 . Wheres my amended return Reclamación errónea de reembolso o crédito. Wheres my amended return  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. Wheres my amended return Vea el capítulo 1 . Wheres my amended return Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. Wheres my amended return   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. Wheres my amended return Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. Wheres my amended return Servicio a los contribuyentes. Wheres my amended return  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. Wheres my amended return Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Wheres my amended return Mandato para preparadores de impuestos sobre el sistema e-file. Wheres my amended return  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. Wheres my amended return Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. Wheres my amended return Inspector General del Tesoro para la Administración Tributaria. Wheres my amended return   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). Wheres my amended return Puede mantenerse anónimo. Wheres my amended return Fotografías de niños desaparecidos. Wheres my amended return  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). Wheres my amended return Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. Wheres my amended return Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. Wheres my amended return Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. Wheres my amended return La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. Wheres my amended return Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. Wheres my amended return Cómo está organizada esta publicación. Wheres my amended return   Esta publicación sigue de cerca el Formulario 1040, U. Wheres my amended return S. Wheres my amended return Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. Wheres my amended return Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. Wheres my amended return Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. Wheres my amended return No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. Wheres my amended return Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. Wheres my amended return   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. Wheres my amended return Qué se incluye en esta publicación. Wheres my amended return   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. Wheres my amended return La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. Wheres my amended return Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. Wheres my amended return Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. Wheres my amended return La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. Wheres my amended return   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. Wheres my amended return También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. Wheres my amended return   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. Wheres my amended return Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. Wheres my amended return Iconos. Wheres my amended return   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. Wheres my amended return Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. Wheres my amended return Qué no se incluye en esta publicación. Wheres my amended return   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. Wheres my amended return Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). Wheres my amended return   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. Wheres my amended return Publicación 535, Business Expenses (Gastos de negocios), en inglés. Wheres my amended return Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. Wheres my amended return Ayuda del IRS. Wheres my amended return   Existen muchas maneras en que puede obtener ayuda del IRS. Wheres my amended return Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Wheres my amended return Comentarios y sugerencias. Wheres my amended return   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Wheres my amended return   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Wheres my amended return NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Wheres my amended return Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. Wheres my amended return   Usted nos puede enviar comentarios desde la página web www. Wheres my amended return irs. Wheres my amended return gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). Wheres my amended return   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Wheres my amended return Para pedir formularios y publicaciones. Wheres my amended return   Visite www. Wheres my amended return irs. Wheres my amended return gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. Wheres my amended return  Internal Revenue Service 1201 N. Wheres my amended return Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Wheres my amended return   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Wheres my amended return gov/espanol o llame al 1-800-829-1040. Wheres my amended return No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. Wheres my amended return Misión del IRS. Wheres my amended return   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. Wheres my amended return Tabla 1. Wheres my amended return Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. Wheres my amended return Un sitio en Internet o una dirección de correo electrónico. Wheres my amended return Una dirección que podría necesitar. Wheres my amended return Documentos que debería mantener en su documentación personal. Wheres my amended return Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. Wheres my amended return Un número de teléfono importante. Wheres my amended return Información que podría necesitar. Wheres my amended return Prev  Up  Next   Home   More Online Publications