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1040 Com

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1040 Com

1040 com Index A Additional child tax credit, Additional child tax credit. 1040 com Additional Medicare Tax, What's New, Useful Items - You may want to see:, Additional Medicare Tax. 1040 com , Additional Medicare Tax. 1040 com , Additional Medicare Tax. 1040 com , Additional Medicare Tax. 1040 com , Additional Medicare Tax. 1040 com , Additional Medicare Tax Aliens Nonresident (see specific possession) Resident (see specific possession) American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. 1040 com Armed forces, U. 1040 com S. 1040 com Bona fide residence, Special rule for members of the U. 1040 com S. 1040 com Armed Forces. 1040 com Armed Forces, U. 1040 com S. 1040 com Earned income credit, Earned income credit. 1040 com , U. 1040 com S. 1040 com Armed Forces. 1040 com Source of income, U. 1040 com S. 1040 com Armed Forces. 1040 com Spouse, Special rule for civilian spouse of active duty member of the U. 1040 com S. 1040 com Armed Forces. 1040 com , Civilian spouse of active duty member of the U. 1040 com S. 1040 com Armed Forces. 1040 com , Civilian spouse of active duty member of the U. 1040 com S. 1040 com Armed Forces. 1040 com , Civilian spouse of active duty member of the U. 1040 com S. 1040 com Armed Forces. 1040 com , Civilian spouse of active duty member of the U. 1040 com S. 1040 com Armed Forces. 1040 com , Civilian spouse of active duty member of the U. 1040 com S. 1040 com Armed Forces. 1040 com , Civilian spouse of active duty member of the U. 1040 com S. 1040 com Armed Forces. 1040 com Assistance (see Tax help) Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards B Bankruptcy cases, Chapter 11, Chapter 11 Bankruptcy cases. 1040 com Bona fide residence, Bona Fide Residence, Worldwide gross income. 1040 com Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. 1040 com Nonresident aliens, Special rule for nonresident aliens. 1040 com Possession, days in, Days of presence in a possession. 1040 com Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Student, Student U. 1040 com S. 1040 com , days in, Days of presence in the United States. 1040 com Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income. 1040 com Penalty for not reporting, Penalty for Not Filing Form 8898 Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Tests to meet, Bona Fide Residence U. 1040 com S. 1040 com Armed Forces, Special rule for members of the U. 1040 com S. 1040 com Armed Forces. 1040 com Year of move, Special Rules in the Year of a Move, Puerto Rico Puerto Rico, Puerto Rico C Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income. 1040 com Penalty for not reporting, Penalty for Not Filing Form 8898 Change of address, Reminders Charitable sports event, Charitable Sports Event Child tax credit, additional, Additional child tax credit. 1040 com Child, defined, Days of presence in a possession. 1040 com Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. 1040 com Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions. 1040 com Alternative basis, Alternative basis. 1040 com Multi-year compensation, Multi-year compensation. 1040 com Time basis, Time basis. 1040 com Competent Authority Assistance, Competent Authority Assistance How to make your request, How to make your request. 1040 com Credit or Refund File a claim for credit or refund of any overpayment sought, Credit or Refund Credits Earned income, Reminders, Earned income credit. 1040 com Foreign tax, U. 1040 com S. 1040 com Government employees. 1040 com , Moving expense deduction. 1040 com , Foreign Tax Credit if Possession Income Is Excluded D Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. 1040 com Moving expenses U. 1040 com S. 1040 com return, Moving expense deduction. 1040 com Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. 1040 com Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. 1040 com Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. 1040 com Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. 1040 com , Estimated tax payments. 1040 com , Estimated tax payments. 1040 com , Estimated tax payments. 1040 com , Estimated tax payments. 1040 com , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. 1040 com S. 1040 com return, Extension of Time To File USVI, Extension of time to file. 1040 com F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. 1040 com CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. 1040 com Guam, Guam, Double Taxation Form 5074, Form 5074. 1040 com Possessions, Filing Information for Individuals in Certain U. 1040 com S. 1040 com Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. 1040 com S. 1040 com return, Filing Requirement if Possession Income Is Excluded USVI, The U. 1040 com S. 1040 com Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. 1040 com Form 4868, Extension of time to file. 1040 com Form 8689, Form 8689. 1040 com Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. 1040 com 1040-SS, Self-employment tax. 1040 com , Additional child tax credit. 1040 com , Self-employment tax. 1040 com , Self-employment tax. 1040 com , Self-employment tax. 1040 com 1040INFO, Form 1040INFO. 1040 com 1040NR, Nonresident alien. 1040 com , Nonresident alien. 1040 com , Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI) 1116, U. 1040 com S. 1040 com Government employees. 1040 com , Moving expense deduction. 1040 com , Foreign Tax Credit if Possession Income Is Excluded 3903, Moving expense deduction. 1040 com , Moving expense deduction. 1040 com , Moving expense deduction. 1040 com , Moving expense deduction. 1040 com , Moving expense deduction. 1040 com , Moving expense deduction. 1040 com 4563, Form 4563. 1040 com 4563, illustrated example, Illustrated Example of Form 4563, Line 15. 1040 com , 4868, Extension of time to file. 1040 com , Automatic 6-Month Extension 5074, Form 5074. 1040 com , Moving expense deduction. 1040 com , Form 5074. 1040 com , Moving expense deduction. 1040 com 5074, illustrated example, Illustrated Example of Form 5074, Part III. 1040 com , 8689, Form 8689. 1040 com 8689, illustrated example, Illustrated Example of Form 8689, Part IV. 1040 com , 8822, Reminders 8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898 Schedule A (Form 1040), Itemized Deductions Schedule SE (Form 1040), Self-Employment Tax Free tax services, Free help with your tax return. 1040 com Fringe benefits, Certain fringe benefits sourced on a geographical basis. 1040 com G Government employees, U. 1040 com S. 1040 com (see specific possession) Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Guam, Guam, Double Taxation Form 5074, Form 5074. 1040 com H Help (see Tax help) I Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investments, Investment Income, Royalties. 1040 com Labor or personal services, Compensation for Labor or Personal Services, Pensions. 1040 com Pensions, Pensions. 1040 com Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 1040 com , Alternative basis. 1040 com Source of, Possession Source Income U. 1040 com S. 1040 com Armed Forces, U. 1040 com S. 1040 com Armed Forces. 1040 com U. 1040 com S. 1040 com income rule, U. 1040 com S. 1040 com income rule. 1040 com Income from American Samoa or Puerto Rico excluded. 1040 com , Income from American Samoa or Puerto Rico excluded. 1040 com Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. 1040 com Inventory Sales or other dispositions of, Inventory. 1040 com Investment income, Investment Income, Royalties. 1040 com IRA deduction, Individual retirement arrangement (IRA) deduction. 1040 com Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. 1040 com S. 1040 com return, Moving expense deduction. 1040 com N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. 1040 com , Net Investment Income Tax. 1040 com , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. 1040 com Permanent home, Permanent home. 1040 com Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. 1040 com Personal service income, Compensation for Labor or Personal Services, Pensions. 1040 com Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. 1040 com Labor or personal services, Compensation for Labor or Personal Services, Pensions. 1040 com Pensions, Pensions. 1040 com Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 1040 com , Alternative basis. 1040 com U. 1040 com S. 1040 com Armed Forces, U. 1040 com S. 1040 com Armed Forces. 1040 com U. 1040 com S. 1040 com income rule, U. 1040 com S. 1040 com income rule. 1040 com Possessions, list of, Introduction Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. 1040 com Nonresident aliens, Special rule for nonresident aliens. 1040 com Possession, days in, Days of presence in a possession. 1040 com Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Permanent home, Permanent home. 1040 com Student, Student U. 1040 com S. 1040 com , days in, Days of presence in the United States. 1040 com Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Additional child tax credit, Additional child tax credit. 1040 com Bona fide residence Year of move, Puerto Rico Q Qualifying medical treatment, Qualifying Medical Treatment R Real property Sales or other dispositions of, Real property. 1040 com Reminders Earned income credit (EIC). 1040 com , Reminders Electronic filing. 1040 com , Reminders Rental income, Rental income. 1040 com Resident alien (see specific possession) Royalty income, Royalties. 1040 com S Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Self-employment tax U. 1040 com S. 1040 com return, Self-Employment Tax Self-employment tax deduction, Self-employment tax deduction. 1040 com Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 1040 com , Alternative basis. 1040 com Significant connection, Significant Connection, Source of income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. 1040 com Labor or personal services, Compensation for Labor or Personal Services, Pensions. 1040 com Pensions, Pensions. 1040 com Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 1040 com , Alternative basis. 1040 com U. 1040 com S. 1040 com Armed Forces, U. 1040 com S. 1040 com Armed Forces. 1040 com U. 1040 com S. 1040 com income rule, U. 1040 com S. 1040 com income rule. 1040 com Special rules for filing (see specific possession) Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property Sports event, charitable, Charitable Sports Event Standard deduction, Standard Deduction Statement of Specified Foreign Financial Assets, Form 8938,, Reminders Student, Student T Tables U. 1040 com S. 1040 com filing requirements for most taxpayers (Table 4-1), U. 1040 com S. 1040 com source of income (Table 2-1), Table 2-1. 1040 com General Rules for Determining U. 1040 com S. 1040 com Source of Income Tax help, How To Get Tax Help Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Taxpayer Clinics, Low Income Taxpayer Clinics, Low Income Taxpayer Clinics (LITCs). 1040 com TTY/TDD information, How To Get Tax Help U U. 1040 com S. 1040 com Armed Forces Bona fide residence, Special rule for members of the U. 1040 com S. 1040 com Armed Forces. 1040 com Earned income credit, Earned income credit. 1040 com , U. 1040 com S. 1040 com Armed Forces. 1040 com Source of income, U. 1040 com S. 1040 com Armed Forces. 1040 com Spouse, Special rule for civilian spouse of active duty member of the U. 1040 com S. 1040 com Armed Forces. 1040 com , Civilian spouse of active duty member of the U. 1040 com S. 1040 com Armed Forces. 1040 com , Civilian spouse of active duty member of the U. 1040 com S. 1040 com Armed Forces. 1040 com , Civilian spouse of active duty member of the U. 1040 com S. 1040 com Armed Forces. 1040 com , Civilian spouse of active duty member of the U. 1040 com S. 1040 com Armed Forces. 1040 com , Civilian spouse of active duty member of the U. 1040 com S. 1040 com Armed Forces. 1040 com , Civilian spouse of active duty member of the U. 1040 com S. 1040 com Armed Forces. 1040 com U. 1040 com S. 1040 com Government employees (see specific possession) U. 1040 com S. 1040 com income rule, U. 1040 com S. 1040 com income rule. 1040 com U. 1040 com S. 1040 com return with excluded income, Deductions if Possession Income Is Excluded U. 1040 com S. 1040 com return, possession income excluded on, Special Rules for Completing Your U. 1040 com S. 1040 com Tax Return, Foreign Tax Credit if Possession Income Is Excluded Credits Earned income credit, Earned income credit. 1040 com Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. 1040 com Itemized deductions, Itemized Deductions Moving expenses, Moving expense deduction. 1040 com Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. 1040 com Standard deduction, Standard Deduction U. 1040 com S. 1040 com taxation of possession income, to get information on, Introduction U. 1040 com S. 1040 com Virgin Islands (USVI), The U. 1040 com S. 1040 com Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. 1040 com Form 4868, Extension of time to file. 1040 com Form 8689, Form 8689. 1040 com V Virgin Islands, U. 1040 com S. 1040 com , The U. 1040 com S. 1040 com Virgin Islands, Double Taxation W When to file U. 1040 com S. 1040 com return, When To File, Extension beyond 2 months. 1040 com Where To File U. 1040 com S. 1040 com return, Where To File Which return to file (see specific possession) Who must file U. 1040 com S. 1040 com return, Filing Requirement if Possession Income Is Excluded Prev  Up     Home   More Online Publications
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SOI Tax Stats - Controlled Foreign Corporations

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  • Data are taken from Form 5471 - Information Return of U.S. Persons With Respect to Certain Foreign Corporations.
  • For U.S. income tax purposes, a foreign corporation is "controlled" if U.S. shareholders own more than 50% of its outstanding voting stock.
  • Data are also available for the One-Time Dividend Received Deduction reported on Form 8895.

Statistical Tables     SOI Bulletin Articles     Metadata   
 


Statistical Tables

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U.S. Corporations and Their Controlled Foreign Corporations
     Data Presented: Number, Assets, Receipts, Earnings, Taxes, Distributions, Subpart F Income, and Related Party Transactions
     Classified by: Selected NAICS Industrial Sector*
     Tax Years: 2008     2006     2004   
 
     Classified by: Selected Country of Incorporation
     Tax Years: 2008     2006     2004   
 
     Classified by: Selected Country of Incorporation and NAICS Industrial Sector*
     Tax Years: 2008     2006     2004   
 
U.S. Corporations with Total Assets of $500 Million or More and Their 7,500 Largest Controlled Foreign Corporations
     Data Presented: Number, Assets, Receipts, Earnings, Taxes, Distributions, and Subpart F Income
     Classified by: Selected NAICS Industrial Sector*
     Tax Years: 2002   2000   1998   1996   1994   1992   1988
 
     Classified by: Selected Country of Incorporation
     Tax Years: 2002   2000   1998   1996   1994   1992   1988
 
     Classified by: Selected Country of Incorporation and NAICS Industrial Sector*
     Tax Years: 2002   2000   1998   1996   1994   1988


 

U.S. Corporations with Total Assets of $500 Million or More and Their 7,500 Largest Controlled Foreign Corporations
     Data Presented: Number, Assets, Receipts, and Earnings, Standard Industrial Classification (SIC) and North American Industry Classification System (NAICS)
     Classified by: Selected NAICS Industrial Sector
     Tax Year: 1998


*Note:  For Tax Years prior to 1998, industry data are presented by Standard Industry Classification (SIC).  Industry data for Tax Years 1998 to present are presented by North American Industry Classification System (NAICS)


SOI Bulletin Articles

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.

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Page Last Reviewed or Updated: 15-Jan-2014

The 1040 Com

1040 com Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. 1040 com Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. 1040 com Simplified Method to be used, Who must use the Simplified Method. 1040 com 5% owners, 5% owners. 1040 com A Age 70, Age 70½. 1040 com Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. 1040 com Defined, Annuity. 1040 com Fixed-period, Fixed-period annuities. 1040 com , Fixed-period annuity. 1040 com Guaranteed payments, Guaranteed payments. 1040 com Joint and survivor annuities, Joint and survivor annuities. 1040 com Minimum distributions from, Minimum distributions from an annuity plan. 1040 com Payments under, Annuity payments. 1040 com Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. 1040 com Rollovers, Annuity contracts. 1040 com (see also Rollovers) Single-life, Annuities for a single life. 1040 com , Single-life annuity. 1040 com Starting date of, Annuity starting date defined. 1040 com , Who must use the Simplified Method. 1040 com , Annuity starting before November 19, 1996. 1040 com , Annuity starting date. 1040 com Before November 19, 1996, Annuity starting before November 19, 1996. 1040 com Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. 1040 com Variable annuities, Variable annuities. 1040 com , Variable Annuities, Death benefits. 1040 com Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. 1040 com Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. 1040 com D Death benefits, Death benefits. 1040 com Death of employee, Distributions after the employee's death. 1040 com , Survivors of employees. 1040 com Death of retiree, Survivors of retirees. 1040 com Deductible voluntary employee contributions, Deductible voluntary employee contributions. 1040 com Defined contribution plans, Defined contribution plan. 1040 com Designated Roth accounts Costs, Designated Roth accounts. 1040 com Defined, Designated Roth account. 1040 com Qualified distributions, Designated Roth accounts. 1040 com Rollovers, Designated Roth accounts. 1040 com Disability pensions, Disability pensions. 1040 com , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. 1040 com Early distributions and penalty tax, Payment to you option. 1040 com , Tax on Early Distributions Employer securities, Distributions of employer securities. 1040 com Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. 1040 com , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. 1040 com Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. 1040 com Qualified reservist, Qualified reservist distributions. 1040 com U. 1040 com S. 1040 com savings bonds, Distribution of U. 1040 com S. 1040 com savings bonds. 1040 com Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. 1040 com , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. 1040 com Estate tax, Reduction for federal estate tax. 1040 com Deduction, Estate tax deduction. 1040 com Estimated tax, Estimated tax. 1040 com Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. 1040 com Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. 1040 com F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. 1040 com S. 1040 com savings bonds. 1040 com Fixed-period annuities, Fixed-period annuities. 1040 com , Fixed-period annuity. 1040 com Foreign employment contributions, Foreign employment contributions. 1040 com Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. 1040 com Form 1040/1040A Rollovers, How to report. 1040 com Form 1040X Changing your mind on lump-sum treatment, Changing your mind. 1040 com Form 1099-INT U. 1040 com S. 1040 com savings bonds distributions, Distribution of U. 1040 com S. 1040 com savings bonds. 1040 com Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. 1040 com Exceptions to tax, Exceptions to tax. 1040 com Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. 1040 com Rollovers, How to report. 1040 com Tax-free exchanges, Tax-free exchange reported on Form 1099-R. 1040 com Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. 1040 com Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. 1040 com Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. 1040 com Form RRB-1099-R, Form RRB-1099-R. 1040 com Form W-4P Withholding from retirement plan payments, Choosing no withholding. 1040 com , Nonperiodic distributions. 1040 com Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. 1040 com Frozen deposits, Frozen deposits. 1040 com Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. 1040 com Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. 1040 com H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. 1040 com I In-plan Roth rollovers, In-plan Roth rollovers. 1040 com Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. 1040 com Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. 1040 com J Joint and survivor annuities, Joint and survivor annuities. 1040 com L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. 1040 com Lump-sum distributions, Distributions of employer securities. 1040 com , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. 1040 com Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. 1040 com Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. 1040 com Multiple-lives annuities, Multiple-lives annuity. 1040 com N Net Investment Income Tax, Net investment income tax. 1040 com , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). 1040 com Deferring tax on, Distributions of employer securities. 1040 com Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. 1040 com Loans treated as distributions from, Effect on investment in the contract. 1040 com Nonresident aliens Railroad retirement, Nonresident aliens. 1040 com P Partial rollovers, Partial rollovers. 1040 com Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. 1040 com Disability pensions, Disability pensions. 1040 com , Disability Pensions Types of, Types of pensions and annuities. 1040 com Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. 1040 com Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). 1040 com , Qualified domestic relations order (QDRO). 1040 com Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. 1040 com Qualified employee annuities Defined, Qualified employee annuity. 1040 com Simplified Method to be used, Who must use the Simplified Method. 1040 com Qualified employee plans Defined, Qualified employee plan. 1040 com Simplified Method to be used, Who must use the Simplified Method. 1040 com Qualified plans, Who must use the General Rule. 1040 com (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. 1040 com Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. 1040 com Rollovers, Qualified retirement plan. 1040 com Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. 1040 com R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. 1040 com Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. 1040 com Reemployment, Reemployment. 1040 com Related employers and related plans, Related employers and related plans. 1040 com Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. 1040 com Required beginning date, Required beginning date. 1040 com Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. 1040 com Retirement bonds, Retirement bonds. 1040 com Rollovers, Rollovers, Choosing the right option. 1040 com 20% tax rate on distribution, Eligible rollover distribution. 1040 com Comparison of direct payment vs. 1040 com direct rollover (Table 1), Choosing the right option. 1040 com Direct rollover to another qualified plan, Eligible rollover distribution. 1040 com , Direct rollover option. 1040 com In-plan Roth, In-plan Roth rollovers. 1040 com Nonspouse beneficiary, Rollovers by nonspouse beneficiary. 1040 com Nontaxable amounts, Rollover of nontaxable amounts. 1040 com Notice to recipients of eligible rollover distribution, Written explanation to recipients. 1040 com Property and cash distributed, Property and cash distributed. 1040 com Roth IRAs, Rollovers to Roth IRAs. 1040 com Substitution of other property, Rollovers of property. 1040 com Surviving spouse making, Rollover by surviving spouse. 1040 com S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. 1040 com Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. 1040 com How to use, How to use the Simplified Method. 1040 com Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. 1040 com Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. 1040 com Single-life annuities, Annuities for a single life. 1040 com , Single-life annuity. 1040 com Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. 1040 com Surviving spouse Distribution rules for, Distributions after the employee's death. 1040 com Rollovers by, Rollover by surviving spouse. 1040 com T Tables Comparison of direct payment vs. 1040 com direct rollover (Table 1), Choosing the right option. 1040 com Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. 1040 com Ten percent tax for early withdrawal, Payment to you option. 1040 com , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. 1040 com Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. 1040 com S. 1040 com savings bonds Distribution of, Distribution of U. 1040 com S. 1040 com savings bonds. 1040 com V Variable annuities, Variable annuities. 1040 com , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. 1040 com W Withdrawals, Withdrawals. 1040 com Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. 1040 com Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. 1040 com 20% of eligible rollover, Withholding requirements. 1040 com , Payment to you option. 1040 com , 20% Mandatory withholding. 1040 com Periodic payments, Periodic payments. 1040 com Railroad retirement, Tax withholding. 1040 com Worksheets Simplified Method, How to use the Simplified Method. 1040 com Worksheet A, illustrated, Worksheet A. 1040 com Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. 1040 com Simplified Method Prev  Up     Home   More Online Publications