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1040ez Form 2011 Printable

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1040ez Form 2011 Printable

1040ez form 2011 printable Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. 1040ez form 2011 printable How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Spouse Dependent Decedent What Medical Expenses Are Includible?Abortion Acupuncture Alcoholism Ambulance Annual Physical Examination Artificial Limb Artificial Teeth Bandages Birth Control Pills Body Scan Braille Books and Magazines Breast Pumps and Supplies Breast Reconstruction Surgery Capital Expenses Car Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Devices Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder's Fee Guide Dog or Other Service Animal Health Institute Health Maintenance Organization (HMO) Hearing Aids Home Care Home Improvements Hospital Services Insurance Premiums Intellectually and Developmentally Disabled, Special Home for Laboratory Fees Lactation Expenses Lead-Based Paint Removal Learning Disability Legal Fees Lifetime Care—Advance Payments Lodging Long-Term Care Meals Medical Conferences Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-Smoking Programs Surgery Telephone Television Therapy Transplants Transportation Trips Tuition Vasectomy Vision Correction Surgery Weight-Loss Program Wheelchair Wig X-ray What Expenses Are Not Includible?Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Controlled Substances Cosmetic Surgery Dancing Lessons Diaper Service Electrolysis or Hair Removal Flexible Spending Account Funeral Expenses Future Medical Care Hair Transplant Health Club Dues Health Coverage Tax Credit Health Savings Accounts Household Help Illegal Operations and Treatments Insurance Premiums Maternity Clothes Medical Savings Account (MSA) Medicines and Drugs From Other Countries Nonprescription Drugs and Medicines Nutritional Supplements Personal Use Items Swimming Lessons Teeth Whitening Veterinary Fees Weight-Loss Program How Do You Treat Reimbursements?Insurance Reimbursement How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Sale of Medical Equipment or Property Damages for Personal Injuries Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons COBRA Premium Assistance Health Coverage Tax CreditWho Can Take This Credit? Qualifying Family Member Qualified Health Insurance Nonqualified Health Insurance Eligible Coverage Month How To Take the Credit How To Get Tax HelpLow Income Taxpayer Clinics What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. 1040ez form 2011 printable These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. 1040ez form 2011 printable They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. 1040ez form 2011 printable Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. 1040ez form 2011 printable They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. 1040ez form 2011 printable Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. 1040ez form 2011 printable Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. 1040ez form 2011 printable What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 1040ez form 2011 printable (But see Decedent under Whose Medical Expenses Can You Include, for an exception. 1040ez form 2011 printable ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 1040ez form 2011 printable If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. 1040ez form 2011 printable If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. 1040ez form 2011 printable If you did not claim a medical or dental expense that would have been deductible in an earlier year, you can file Form 1040X, Amended U. 1040ez form 2011 printable S. 1040ez form 2011 printable Individual Income Tax Return, for the year in which you overlooked the expense. 1040ez form 2011 printable Do not claim the expense on this year's return. 1040ez form 2011 printable Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. 1040ez form 2011 printable You cannot include medical expenses that were paid by insurance companies or other sources. 1040ez form 2011 printable This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. 1040ez form 2011 printable Separate returns. 1040ez form 2011 printable   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. 1040ez form 2011 printable Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. 1040ez form 2011 printable Community property states. 1040ez form 2011 printable   If you and your spouse live in a community property state and file separate returns or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. 1040ez form 2011 printable Generally, each of you should include half the expenses. 1040ez form 2011 printable If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. 1040ez form 2011 printable If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. 1040ez form 2011 printable How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI. 1040ez form 2011 printable But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. 1040ez form 2011 printable 5% of your AGI. 1040ez form 2011 printable Example. 1040ez form 2011 printable You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. 1040ez form 2011 printable You paid medical expenses of $2,500. 1040ez form 2011 printable You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. 1040ez form 2011 printable Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. 1040ez form 2011 printable There are different rules for decedents and for individuals who are the subject of multiple support agreements. 1040ez form 2011 printable See Support claimed under a multiple support agreement , later under Qualifying Relative. 1040ez form 2011 printable Spouse You can include medical expenses you paid for your spouse. 1040ez form 2011 printable To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. 1040ez form 2011 printable Example 1. 1040ez form 2011 printable Mary received medical treatment before she married Bill. 1040ez form 2011 printable Bill paid for the treatment after they married. 1040ez form 2011 printable Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. 1040ez form 2011 printable If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. 1040ez form 2011 printable Mary would include the amounts she paid during the year in her separate return. 1040ez form 2011 printable If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. 1040ez form 2011 printable Example 2. 1040ez form 2011 printable This year, John paid medical expenses for his wife Louise, who died last year. 1040ez form 2011 printable John married Belle this year and they file a joint return. 1040ez form 2011 printable Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. 1040ez form 2011 printable Dependent You can include medical expenses you paid for your dependent. 1040ez form 2011 printable For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. 1040ez form 2011 printable A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. 1040ez form 2011 printable The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. 1040ez form 2011 printable S. 1040ez form 2011 printable citizen or national or a resident of the United States, Canada, or Mexico. 1040ez form 2011 printable If your qualifying child was adopted, see Exception for adopted child , later. 1040ez form 2011 printable You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 1040ez form 2011 printable Exception for adopted child. 1040ez form 2011 printable   If you are a U. 1040ez form 2011 printable S. 1040ez form 2011 printable citizen or national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. 1040ez form 2011 printable S. 1040ez form 2011 printable citizen or national, or a resident of the United States, Canada, or Mexico. 1040ez form 2011 printable Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, other than to claim a refund. 1040ez form 2011 printable Adopted child. 1040ez form 2011 printable   A legally adopted child is treated as your own child. 1040ez form 2011 printable This child includes a child lawfully placed with you for legal adoption. 1040ez form 2011 printable   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. 1040ez form 2011 printable   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. 1040ez form 2011 printable   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. 1040ez form 2011 printable    You may be able to take a credit for other expenses related to an adoption. 1040ez form 2011 printable See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. 1040ez form 2011 printable Child of divorced or separated parents. 1040ez form 2011 printable   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. 1040ez form 2011 printable Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. 1040ez form 2011 printable This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). 1040ez form 2011 printable Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of any of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child, earlier) of any taxpayer for 2013, and For whom you provided over half of the support in 2013. 1040ez form 2011 printable But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement, next, and Kidnapped child under Qualifying Relative in Publication 501. 1040ez form 2011 printable Support claimed under a multiple support agreement. 1040ez form 2011 printable   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. 1040ez form 2011 printable A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. 1040ez form 2011 printable   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. 1040ez form 2011 printable However, you can include the entire unreimbursed amount you paid for medical expenses. 1040ez form 2011 printable Example. 1040ez form 2011 printable You and your three brothers each provide one-fourth of your mother's total support. 1040ez form 2011 printable Under a multiple support agreement, you treat your mother as your dependent. 1040ez form 2011 printable You paid all of her medical expenses. 1040ez form 2011 printable Your brothers repaid you for three-fourths of these expenses. 1040ez form 2011 printable In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. 1040ez form 2011 printable Your brothers cannot include any part of the expenses. 1040ez form 2011 printable However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. 1040ez form 2011 printable Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. 1040ez form 2011 printable This includes expenses for the decedent's spouse and dependents as well as for the decedent. 1040ez form 2011 printable The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. 1040ez form 2011 printable The expenses must be paid within the 1-year period beginning with the day after the date of death. 1040ez form 2011 printable If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. 1040ez form 2011 printable Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. 1040ez form 2011 printable What if the decedent's return had been filed and the medical expenses were not included?   Form 1040X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed. 1040ez form 2011 printable Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. 1040ez form 2011 printable Example. 1040ez form 2011 printable John properly filed his 2012 income tax return. 1040ez form 2011 printable He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. 1040ez form 2011 printable If the expenses are paid within the 1-year period, his survivor or personal representative can file an amended return for 2012 claiming a deduction based on the $1,500 medical expenses. 1040ez form 2011 printable The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. 1040ez form 2011 printable What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. 1040ez form 2011 printable The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. 1040ez form 2011 printable What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. 1040ez form 2011 printable The items are listed in alphabetical order. 1040ez form 2011 printable This list does not include all possible medical expenses. 1040ez form 2011 printable To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. 1040ez form 2011 printable Abortion You can include in medical expenses the amount you pay for a legal abortion. 1040ez form 2011 printable Acupuncture You can include in medical expenses the amount you pay for acupuncture. 1040ez form 2011 printable Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. 1040ez form 2011 printable This includes meals and lodging provided by the center during treatment. 1040ez form 2011 printable You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors. 1040ez form 2011 printable Ambulance You can include in medical expenses amounts you pay for ambulance service. 1040ez form 2011 printable Annual Physical Examination See Physical Examination , later. 1040ez form 2011 printable Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. 1040ez form 2011 printable Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. 1040ez form 2011 printable Bandages You can include in medical expenses the cost of medical supplies such as bandages. 1040ez form 2011 printable Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. 1040ez form 2011 printable Body Scan You can include in medical expenses the cost of an electronic body scan. 1040ez form 2011 printable Braille Books and Magazines You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. 1040ez form 2011 printable Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. 1040ez form 2011 printable Breast Reconstruction Surgery You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. 1040ez form 2011 printable See Cosmetic Surgery , later. 1040ez form 2011 printable Capital Expenses You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. 1040ez form 2011 printable The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. 1040ez form 2011 printable The cost of the improvement is reduced by the increase in the value of your property. 1040ez form 2011 printable The difference is a medical expense. 1040ez form 2011 printable If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. 1040ez form 2011 printable Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. 1040ez form 2011 printable These improvements include, but are not limited to, the following items. 1040ez form 2011 printable Constructing entrance or exit ramps for your home. 1040ez form 2011 printable Widening doorways at entrances or exits to your home. 1040ez form 2011 printable Widening or otherwise modifying hallways and interior doorways. 1040ez form 2011 printable Installing railings, support bars, or other modifications to bathrooms. 1040ez form 2011 printable Lowering or modifying kitchen cabinets and equipment. 1040ez form 2011 printable Moving or modifying electrical outlets and fixtures. 1040ez form 2011 printable Installing porch lifts and other forms of lifts (but elevators generally add value to the house). 1040ez form 2011 printable Modifying fire alarms, smoke detectors, and other warning systems. 1040ez form 2011 printable Modifying stairways. 1040ez form 2011 printable Adding handrails or grab bars anywhere (whether or not in bathrooms). 1040ez form 2011 printable Modifying hardware on doors. 1040ez form 2011 printable Modifying areas in front of entrance and exit doorways. 1040ez form 2011 printable Grading the ground to provide access to the residence. 1040ez form 2011 printable Only reasonable costs to accommodate a home to a disabled condition are considered medical care. 1040ez form 2011 printable Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 1040ez form 2011 printable Capital expense worksheet. 1040ez form 2011 printable   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. 1040ez form 2011 printable Worksheet A. 1040ez form 2011 printable Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. 1040ez form 2011 printable 1. 1040ez form 2011 printable Enter the amount you paid for the home improvement 1. 1040ez form 2011 printable   2. 1040ez form 2011 printable Enter the value of your home immediately after the improvement 2. 1040ez form 2011 printable       3. 1040ez form 2011 printable Enter the value of your home immediately before the improvement 3. 1040ez form 2011 printable       4. 1040ez form 2011 printable Subtract line 3 from line 2. 1040ez form 2011 printable This is the increase in the value of your home due to the improvement 4. 1040ez form 2011 printable     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. 1040ez form 2011 printable       • If line 4 is less than line 1, go to line 5. 1040ez form 2011 printable     5. 1040ez form 2011 printable Subtract line 4 from line 1. 1040ez form 2011 printable These are your medical expenses due to the home improvement 5. 1040ez form 2011 printable   Operation and upkeep. 1040ez form 2011 printable   Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care. 1040ez form 2011 printable This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. 1040ez form 2011 printable Improvements to property rented by a person with a disability. 1040ez form 2011 printable   Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. 1040ez form 2011 printable Example. 1040ez form 2011 printable John has arthritis and a heart condition. 1040ez form 2011 printable He cannot climb stairs or get into a bathtub. 1040ez form 2011 printable On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. 1040ez form 2011 printable The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. 1040ez form 2011 printable John can include in medical expenses the entire amount he paid. 1040ez form 2011 printable Car You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. 1040ez form 2011 printable Special design. 1040ez form 2011 printable   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. 1040ez form 2011 printable Cost of operation. 1040ez form 2011 printable   The includible costs of using a car for medical reasons are explained under Transportation , later. 1040ez form 2011 printable Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. 1040ez form 2011 printable Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. 1040ez form 2011 printable Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. 1040ez form 2011 printable You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. 1040ez form 2011 printable See Eyeglasses and Eye Surgery , later. 1040ez form 2011 printable Crutches You can include in medical expenses the amount you pay to buy or rent crutches. 1040ez form 2011 printable Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. 1040ez form 2011 printable Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. 1040ez form 2011 printable Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. 1040ez form 2011 printable But see Teeth Whitening under What Expenses Are Not Includible, later. 1040ez form 2011 printable Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. 1040ez form 2011 printable Example. 1040ez form 2011 printable You have diabetes and use a blood sugar test kit to monitor your blood sugar level. 1040ez form 2011 printable You can include the cost of the blood sugar test kit in your medical expenses. 1040ez form 2011 printable Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. 1040ez form 2011 printable (See Publication 503, Child and Dependent Care Expenses. 1040ez form 2011 printable ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. 1040ez form 2011 printable Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. 1040ez form 2011 printable This includes meals and lodging at the center during treatment. 1040ez form 2011 printable Drugs See Medicines , later. 1040ez form 2011 printable Eye Exam You can include in medical expenses the amount you pay for eye examinations. 1040ez form 2011 printable Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. 1040ez form 2011 printable See Contact Lenses , earlier, for more information. 1040ez form 2011 printable Eye Surgery You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. 1040ez form 2011 printable Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. 1040ez form 2011 printable Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). 1040ez form 2011 printable Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. 1040ez form 2011 printable Founder's Fee See Lifetime Care—Advance Payments , later. 1040ez form 2011 printable Guide Dog or Other Service Animal You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. 1040ez form 2011 printable In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. 1040ez form 2011 printable Health Institute You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. 1040ez form 2011 printable Health Maintenance Organization (HMO) You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. 1040ez form 2011 printable These amounts are treated as medical insurance premiums. 1040ez form 2011 printable See Insurance Premiums , later. 1040ez form 2011 printable Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. 1040ez form 2011 printable Home Care See Nursing Services , later. 1040ez form 2011 printable Home Improvements See Capital Expenses , earlier. 1040ez form 2011 printable Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. 1040ez form 2011 printable This includes amounts paid for meals and lodging. 1040ez form 2011 printable Also see Lodging , later. 1040ez form 2011 printable Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 1040ez form 2011 printable Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). 1040ez form 2011 printable See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. 1040ez form 2011 printable If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. 1040ez form 2011 printable The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. 1040ez form 2011 printable Health coverage tax credit. 1040ez form 2011 printable   If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A. 1040ez form 2011 printable When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, Any qualified health insurance premiums you paid to “U. 1040ez form 2011 printable S. 1040ez form 2011 printable Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 1040ez form 2011 printable Employer-Sponsored Health Insurance Plan Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. 1040ez form 2011 printable Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. 1040ez form 2011 printable Example. 1040ez form 2011 printable You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. 1040ez form 2011 printable Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. 1040ez form 2011 printable Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. 1040ez form 2011 printable Long-term care services. 1040ez form 2011 printable   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. 1040ez form 2011 printable This amount will be reported as wages on your Form W-2. 1040ez form 2011 printable Retired public safety officers. 1040ez form 2011 printable   If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. 1040ez form 2011 printable This applies only to distributions that would otherwise be included in income. 1040ez form 2011 printable Health reimbursement arrangement (HRA). 1040ez form 2011 printable   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. 1040ez form 2011 printable This is because an HRA is funded solely by the employer. 1040ez form 2011 printable Medicare A If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. 1040ez form 2011 printable The payroll tax paid for Medicare A is not a medical expense. 1040ez form 2011 printable If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. 1040ez form 2011 printable In this situation you can include the premiums you paid for Medicare A as a medical expense. 1040ez form 2011 printable Medicare B Medicare B is a supplemental medical insurance. 1040ez form 2011 printable Premiums you pay for Medicare B are a medical expense. 1040ez form 2011 printable Check the information you received from the Social Security Administration to find out your premium. 1040ez form 2011 printable Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. 1040ez form 2011 printable You can include as a medical expense premiums you pay for Medicare D. 1040ez form 2011 printable Prepaid Insurance Premiums Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). 1040ez form 2011 printable Unused Sick Leave Used To Pay Premiums You must include in gross income cash payments you receive at the time of retirement for unused sick leave. 1040ez form 2011 printable You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. 1040ez form 2011 printable You can include this cost of continuing participation in the health plan as a medical expense. 1040ez form 2011 printable If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. 1040ez form 2011 printable You cannot include this cost of continuing participation in that health plan as a medical expense. 1040ez form 2011 printable Insurance Premiums You Cannot Include You cannot include premiums you pay for: Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc. 1040ez form 2011 printable , Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents is not stated separately from the part of the premium providing insurance for medical care for others, or Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income. 1040ez form 2011 printable Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. 1040ez form 2011 printable Coverage for nondependents. 1040ez form 2011 printable   Generally, you cannot deduct any additional premium you pay as the result of including on your policy someone who is not your spouse or dependent, even if that person is your child under age 27. 1040ez form 2011 printable However, you can deduct the additional premium if that person is: Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents, Any person you could have claimed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return, or Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. 1040ez form 2011 printable  Also, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums. 1040ez form 2011 printable Intellectually and Developmentally Disabled, Special Home for You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. 1040ez form 2011 printable Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. 1040ez form 2011 printable Lactation Expenses See Breast Pumps and Supplies , earlier. 1040ez form 2011 printable Lead-Based Paint Removal You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. 1040ez form 2011 printable These surfaces must be in poor repair (peeling or cracking) or within the child's reach. 1040ez form 2011 printable The cost of repainting the scraped area is not a medical expense. 1040ez form 2011 printable If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. 1040ez form 2011 printable See Capital Expenses , earlier. 1040ez form 2011 printable Do not include the cost of painting the wallboard as a medical expense. 1040ez form 2011 printable Learning Disability See Special Education , later. 1040ez form 2011 printable Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. 1040ez form 2011 printable However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care. 1040ez form 2011 printable Lifetime Care—Advance Payments You can include in medical expenses a part of a life-care fee or “founder's fee” you pay either monthly or as a lump sum under an agreement with a retirement home. 1040ez form 2011 printable The part of the payment you include is the amount properly allocable to medical care. 1040ez form 2011 printable The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. 1040ez form 2011 printable You can use a statement from the retirement home to prove the amount properly allocable to medical care. 1040ez form 2011 printable The statement must be based either on the home's prior experience or on information from a comparable home. 1040ez form 2011 printable Dependents with disabilities. 1040ez form 2011 printable   You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. 1040ez form 2011 printable The payments must be a condition for the institution's future acceptance of your child and must not be refundable. 1040ez form 2011 printable Payments for future medical care. 1040ez form 2011 printable   Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. 1040ez form 2011 printable This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. 1040ez form 2011 printable Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. 1040ez form 2011 printable See Nursing Home , later. 1040ez form 2011 printable You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. 1040ez form 2011 printable You can include the cost of such lodging while away from home if all of the following requirements are met. 1040ez form 2011 printable The lodging is primarily for and essential to medical care. 1040ez form 2011 printable The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. 1040ez form 2011 printable The lodging is not lavish or extravagant under the circumstances. 1040ez form 2011 printable There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 1040ez form 2011 printable The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. 1040ez form 2011 printable You can include lodging for a person traveling with the person receiving the medical care. 1040ez form 2011 printable For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. 1040ez form 2011 printable Meals are not included. 1040ez form 2011 printable Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received. 1040ez form 2011 printable Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. 1040ez form 2011 printable Qualified Long-Term Care Services Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided pursuant to a plan of care prescribed by a licensed health care practitioner. 1040ez form 2011 printable Chronically ill individual. 1040ez form 2011 printable   An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. 1040ez form 2011 printable He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. 1040ez form 2011 printable Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 1040ez form 2011 printable He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 1040ez form 2011 printable Maintenance and personal care services. 1040ez form 2011 printable    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). 1040ez form 2011 printable Qualified Long-Term Care Insurance Contracts A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 1040ez form 2011 printable The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. 1040ez form 2011 printable The amount of qualified long-term care premiums you can include is limited. 1040ez form 2011 printable You can include the following as medical expenses on Schedule A (Form 1040). 1040ez form 2011 printable Qualified long-term care premiums up to the following amounts. 1040ez form 2011 printable Age 40 or under – $360. 1040ez form 2011 printable Age 41 to 50 – $680. 1040ez form 2011 printable Age 51 to 60 – $1,360. 1040ez form 2011 printable Age 61 to 70 – $3,640. 1040ez form 2011 printable Age 71 or over – $4,550. 1040ez form 2011 printable Unreimbursed expenses for qualified long-term care services. 1040ez form 2011 printable Note. 1040ez form 2011 printable The limit on premiums is for each person. 1040ez form 2011 printable Also, if you are an eligible retired public safety officer, you cannot include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income. 1040ez form 2011 printable Meals You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. 1040ez form 2011 printable You cannot include in medical expenses the cost of meals that are not part of inpatient care. 1040ez form 2011 printable Also see Weight-Loss Program and Nutritional Supplements , later. 1040ez form 2011 printable Medical Conferences You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. 1040ez form 2011 printable The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. 1040ez form 2011 printable The majority of the time spent at the conference must be spent attending sessions on medical information. 1040ez form 2011 printable The cost of meals and lodging while attending the conference is not deductible as a medical expense. 1040ez form 2011 printable Medical Information Plan You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. 1040ez form 2011 printable Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 1040ez form 2011 printable A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 1040ez form 2011 printable You can also include amounts you pay for insulin. 1040ez form 2011 printable Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 1040ez form 2011 printable Imported medicines and drugs. 1040ez form 2011 printable   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. 1040ez form 2011 printable Nursing Home You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. 1040ez form 2011 printable This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. 1040ez form 2011 printable Do not include the cost of meals and lodging if the reason for being in the home is personal. 1040ez form 2011 printable You can, however, include in medical expenses the part of the cost that is for medical or nursing care. 1040ez form 2011 printable Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 1040ez form 2011 printable The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 1040ez form 2011 printable This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. 1040ez form 2011 printable These services can be provided in your home or another care facility. 1040ez form 2011 printable Generally, only the amount spent for nursing services is a medical expense. 1040ez form 2011 printable If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. 1040ez form 2011 printable For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. 1040ez form 2011 printable She spends 10% of her time doing household services such as washing dishes and laundry. 1040ez form 2011 printable You can include only $270 per week as medical expenses. 1040ez form 2011 printable The $30 (10% × $300) allocated to household services cannot be included. 1040ez form 2011 printable However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040ez form 2011 printable See Maintenance and personal care services under Long-Term Care, earlier. 1040ez form 2011 printable Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. 1040ez form 2011 printable See Publication 503. 1040ez form 2011 printable You can also include in medical expenses part of the amount you pay for that attendant's meals. 1040ez form 2011 printable Divide the food expense among the household members to find the cost of the attendant's food. 1040ez form 2011 printable Then divide that cost in the same manner as in the preceding paragraph. 1040ez form 2011 printable If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 1040ez form 2011 printable This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 1040ez form 2011 printable Employment taxes. 1040ez form 2011 printable   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. 1040ez form 2011 printable If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier. 1040ez form 2011 printable For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 1040ez form 2011 printable Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. 1040ez form 2011 printable See Cosmetic Surgery under What Expenses Are Not Includible, later. 1040ez form 2011 printable Optometrist See Eyeglasses , earlier. 1040ez form 2011 printable Organ Donors See Transplants , later. 1040ez form 2011 printable Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. 1040ez form 2011 printable Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. 1040ez form 2011 printable Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. 1040ez form 2011 printable You do not have to be ill at the time of the examination. 1040ez form 2011 printable Pregnancy Test Kit You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. 1040ez form 2011 printable Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. 1040ez form 2011 printable Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. 1040ez form 2011 printable This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. 1040ez form 2011 printable See Psychoanalysis, next, and Transportation , later. 1040ez form 2011 printable Psychoanalysis You can include in medical expenses payments for psychoanalysis. 1040ez form 2011 printable However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. 1040ez form 2011 printable Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. 1040ez form 2011 printable Special Education You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. 1040ez form 2011 printable You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. 1040ez form 2011 printable A doctor must recommend that the child attend the school. 1040ez form 2011 printable Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. 1040ez form 2011 printable Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or Giving remedial language training to correct a condition caused by a birth defect. 1040ez form 2011 printable Sterilization You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). 1040ez form 2011 printable Also see Vasectomy , later. 1040ez form 2011 printable Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. 1040ez form 2011 printable However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. 1040ez form 2011 printable Surgery See Operations , earlier. 1040ez form 2011 printable Telephone You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing or has a speech disability communicate over a regular telephone. 1040ez form 2011 printable This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. 1040ez form 2011 printable You can also include the cost of repairing the equipment. 1040ez form 2011 printable Television You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. 1040ez form 2011 printable This may be the cost of an adapter that attaches to a regular set. 1040ez form 2011 printable It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. 1040ez form 2011 printable Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. 1040ez form 2011 printable Transplants You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. 1040ez form 2011 printable This includes transportation. 1040ez form 2011 printable You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. 1040ez form 2011 printable This includes transportation. 1040ez form 2011 printable Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 1040ez form 2011 printable You can include:    Bus, taxi, train, or plane fares or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. 1040ez form 2011 printable Car expenses. 1040ez form 2011 printable   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 1040ez form 2011 printable You cannot include depreciation, insurance, general repair, or maintenance expenses. 1040ez form 2011 printable   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. 1040ez form 2011 printable    You can also include parking fees and tolls. 1040ez form 2011 printable You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. 1040ez form 2011 printable Example. 1040ez form 2011 printable In 2013, Bill Jones drove 2,800 miles for medical reasons. 1040ez form 2011 printable He spent $500 for gas, $30 for oil, and $100 for tolls and parking. 1040ez form 2011 printable He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. 1040ez form 2011 printable He figures the actual expenses first. 1040ez form 2011 printable He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. 1040ez form 2011 printable He then figures the standard mileage amount. 1040ez form 2011 printable He multiplies 2,800 miles by 24 cents a mile for a total of $672. 1040ez form 2011 printable He then adds the $100 tolls and parking for a total of $772. 1040ez form 2011 printable Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. 1040ez form 2011 printable Transportation expenses you cannot include. 1040ez form 2011 printable    You cannot include in medical expenses the cost of transportation in the following situations. 1040ez form 2011 printable Going to and from work, even if your condition requires an unusual means of transportation. 1040ez form 2011 printable Travel for purely personal reasons to another city for an operation or other medical care. 1040ez form 2011 printable Travel that is merely for the general improvement of one's health. 1040ez form 2011 printable The costs of operating a specially equipped car for other than medical reasons. 1040ez form 2011 printable Trips You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. 1040ez form 2011 printable You may be able to include up to $50 for each night for each person. 1040ez form 2011 printable You can include lodging for a person traveling with the person receiving the medical care. 1040ez form 2011 printable For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. 1040ez form 2011 printable Meals are not included. 1040ez form 2011 printable See Lodging , earlier. 1040ez form 2011 printable You cannot include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. 1040ez form 2011 printable However, see Medical Conferences , earlier. 1040ez form 2011 printable Tuition Under special circumstances, you can include charges for tuition in medical expenses. 1040ez form 2011 printable See Special Education , earlier. 1040ez form 2011 printable You can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. 1040ez form 2011 printable Vasectomy You can include in medical expenses the amount you pay for a vasectomy. 1040ez form 2011 printable Vision Correction Surgery See Eye Surgery , earlier. 1040ez form 2011 printable Weight-Loss Program You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). 1040ez form 2011 printable This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. 1040ez form 2011 printable You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities. 1040ez form 2011 printable You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. 1040ez form 2011 printable You can include the cost of special food in medical expenses only if: The food does not satisfy normal nutritional needs, The food alleviates or treats an illness, and The need for the food is substantiated by a physician. 1040ez form 2011 printable The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet. 1040ez form 2011 printable See also Weight-Loss Program under What Expenses Are Not Includible, later. 1040ez form 2011 printable Wheelchair You can include in medical expenses amounts you pay for a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. 1040ez form 2011 printable The cost of operating and maintaining the wheelchair is also a medical expense. 1040ez form 2011 printable Wig You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. 1040ez form 2011 printable X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. 1040ez form 2011 printable What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. 1040ez form 2011 printable The items are listed in alphabetical order. 1040ez form 2011 printable Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. 1040ez form 2011 printable Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. 1040ez form 2011 printable Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. 1040ez form 2011 printable ), even if such substances are legalized by state law. 1040ez form 2011 printable Such substances are not legal under federal law and cannot be included in medical expenses. 1040ez form 2011 printable Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. 1040ez form 2011 printable This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. 1040ez form 2011 printable You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. 1040ez form 2011 printable You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. 1040ez form 2011 printable Example. 1040ez form 2011 printable An individual undergoes surgery that removes a breast as part of treatment for cancer. 1040ez form 2011 printable She pays a surgeon to reconstruct the breast. 1040ez form 2011 printable The surgery to reconstruct the breast corrects a deformity directly related to the disease. 1040ez form 2011 printable The cost of the surgery is includible in her medical expenses. 1040ez form 2011 printable Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. 1040ez form 2011 printable , even if they are recommended by a doctor, if they are only for the improvement of general health. 1040ez form 2011 printable Diaper Service You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. 1040ez form 2011 printable Electrolysis or Hair Removal See Cosmetic Surgery , earlier. 1040ez form 2011 printable Flexible Spending Account You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. 1040ez form 2011 printable Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. 1040ez form 2011 printable Future Medical Care Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. 1040ez form 2011 printable This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care or long-term care of the type described at Lifetime Care—Advance Payments or Long-Term Care, earlier under What Medical Expenses Are Includible. 1040ez form 2011 printable Hair Transplant See Cosmetic Surgery , earlier. 1040ez form 2011 printable Health Club Dues You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. 1040ez form 2011 printable You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. 1040ez form 2011 printable Health Coverage Tax Credit You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. 1040ez form 2011 printable For more information, see Health Coverage Tax Credit , later. 1040ez form 2011 printable Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. 1040ez form 2011 printable Contributions to health savings accounts are deducted separately. 1040ez form 2011 printable See Publication 969. 1040ez form 2011 printable Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 1040ez form 2011 printable This is a personal expense that is not deductible. 1040ez form 2011 printable However, you may be able to include certain expenses paid to a person providing nursing-type services. 1040ez form 2011 printable For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. 1040ez form 2011 printable Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040ez form 2011 printable For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. 1040ez form 2011 printable Illegal Operations and Treatments You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. 1040ez form 2011 printable Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. 1040ez form 2011 printable Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. 1040ez form 2011 printable Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. 1040ez form 2011 printable You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. 1040ez form 2011 printable You also cannot use other funds equal to the amount of the distribution and include the expenses. 1040ez form 2011 printable For more information on Archer MSAs, see Publication 969. 1040ez form 2011 printable Medicines and Drugs From Other Countries In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. 1040ez form 2011 printable You can only include the cost of a drug that was imported legally. 1040ez form 2011 printable For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. 1040ez form 2011 printable You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. 1040ez form 2011 printable Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 1040ez form 2011 printable Example. 1040ez form 2011 printable Your doctor recommends that you take aspirin. 1040ez form 2011 printable Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. 1040ez form 2011 printable Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. 1040ez form 2011 printable unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. 1040ez form 2011 printable Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. 1040ez form 2011 printable Personal Use Items You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. 1040ez form 2011 printable For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. 1040ez form 2011 printable In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. 1040ez form 2011 printable You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. 1040ez form 2011 printable (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. 1040ez form 2011 printable ) Swimming Lessons See Dancing Lessons , earlier. 1040ez form 2011 printable Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. 1040ez form 2011 printable See Cosmetic Surgery , earlier. 1040ez form 2011 printable Veterinary Fees You generally cannot include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. 1040ez form 2011 printable Weight-Loss Program You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. 1040ez form 2011 printable You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). 1040ez form 2011 printable If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. 1040ez form 2011 printable Also, you cannot include membership dues in a gym, health club, or spa. 1040ez form 2011 printable You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. 1040ez form 2011 printable See Weight-Loss Program under What Medical Expenses Are Includible, earlier. 1040ez form 2011 printable How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. 1040ez form 2011 printable Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. 1040ez form 2011 printable This includes payments from Medicare. 1040ez form 2011 printable Even if a policy provides reimbursement only for certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. 1040ez form 2011 printable Example. 1040ez form 2011 printable You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. 1040ez form 2011 printable The insurance you receive for the hospital and doctors' bills is more than their charges. 1040ez form 2011 printable In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. 1040ez form 2011 printable Health reimbursement arrange
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The 1040ez Form 2011 Printable

1040ez form 2011 printable Publication 721 - Main Content Table of Contents Part I General InformationRefund of Contributions Tax Withholding and Estimated Tax Filing Requirements Part II Rules for RetireesAnnuity starting date. 1040ez form 2011 printable Gross monthly rate. 1040ez form 2011 printable Your cost. 1040ez form 2011 printable Choosing a survivor annuity after retirement. 1040ez form 2011 printable Canceling a survivor annuity after retirement. 1040ez form 2011 printable Annuity starting date after 1986. 1040ez form 2011 printable Annuity starting date before 1987. 1040ez form 2011 printable Simplified Method General Rule Three-Year Rule Alternative Annuity Option Federal Gift Tax Retirement During the Past Year Reemployment After Retirement Nonresident Aliens Thrift Savings Plan Rollover Rules Distributions Used To Pay Insurance Premiums for Public Safety Officers How To Report Benefits Part III Rules for Disability Retirement and Credit for the Elderly or the DisabledDisability Annuity Other Benefits Credit for the Elderly or the Disabled Part IV Rules for Survivors of Federal EmployeesFERS Death Benefit CSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Thrift Savings Plan Federal Estate Tax Part V Rules for Survivors of Federal RetireesCSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Voluntary Contributions Thrift Savings Plan Federal Estate Tax Income Tax Deduction for Estate Tax Paid How To Get Tax HelpLow Income Taxpayer Clinics Part I General Information This part of the publication contains information that can apply to most recipients of civil service retirement benefits. 1040ez form 2011 printable Refund of Contributions If you leave federal government service or transfer to a job not under the CSRS or FERS and you are not eligible for an immediate annuity, you can choose to receive a refund of the money in your CSRS or FERS retirement account. 1040ez form 2011 printable The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. 1040ez form 2011 printable If the refund includes only your contributions, none of the refund is taxable. 1040ez form 2011 printable If it includes any interest, the interest is taxable unless you roll it over directly into another qualified plan or a traditional individual retirement arrangement (IRA). 1040ez form 2011 printable If you do not have the Office of Personnel Management (OPM) transfer the interest to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. 1040ez form 2011 printable See Rollover Rules in Part II for information on how to make a rollover. 1040ez form 2011 printable Interest is not paid on contributions to the CSRS for service after 1956 unless your service was for more than 1 year but not more than 5 years. 1040ez form 2011 printable Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. 1040ez form 2011 printable If you do not roll over interest included in your refund, it may qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. 1040ez form 2011 printable If you separate from service before the calendar year in which you reach age 55, it may be subject to an additional 10% tax on early distributions. 1040ez form 2011 printable For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. 1040ez form 2011 printable A lump-sum distribution is eligible for capital gain treatment or the 10-year tax option only if the plan participant was born before January 2, 1936. 1040ez form 2011 printable Tax Withholding and Estimated Tax The CSRS or FERS annuity you receive is subject to federal income tax withholding, unless you choose not to have tax withheld. 1040ez form 2011 printable OPM will tell you how to make the choice. 1040ez form 2011 printable The choice for no withholding remains in effect until you change it. 1040ez form 2011 printable These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. 1040ez form 2011 printable If you choose not to have tax withheld, or if you do not have enough tax withheld, you may have to make estimated tax payments. 1040ez form 2011 printable You may owe a penalty if the total of your withheld tax and estimated tax does not cover most of the tax shown on your return. 1040ez form 2011 printable Generally, you will owe the penalty for 2014 if the additional tax you must pay with your return is $1,000 or more and more than 10% of the tax to be shown on your 2014 return. 1040ez form 2011 printable For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. 1040ez form 2011 printable Form CSA 1099R. 1040ez form 2011 printable   Form CSA 1099R is mailed to you by OPM each year. 1040ez form 2011 printable It will show any tax you had withheld. 1040ez form 2011 printable File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. 1040ez form 2011 printable    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. 1040ez form 2011 printable servicesonline. 1040ez form 2011 printable opm. 1040ez form 2011 printable gov. 1040ez form 2011 printable To log in, you will need your retirement CSA claim number and your personal identification number. 1040ez form 2011 printable Choosing no withholding on payments outside the United States. 1040ez form 2011 printable   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. 1040ez form 2011 printable   To choose no withholding if you are a U. 1040ez form 2011 printable S. 1040ez form 2011 printable citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. 1040ez form 2011 printable Otherwise, OPM has to withhold tax. 1040ez form 2011 printable For example, OPM must withhold if you provide a U. 1040ez form 2011 printable S. 1040ez form 2011 printable address for a nominee, trustee, or agent (such as a bank) to whom the benefits are to be delivered, but you do not provide your own U. 1040ez form 2011 printable S. 1040ez form 2011 printable home address. 1040ez form 2011 printable   If you do not provide a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to OPM that you are not a U. 1040ez form 2011 printable S. 1040ez form 2011 printable citizen, a U. 1040ez form 2011 printable S. 1040ez form 2011 printable resident alien, or someone who left the United States to avoid tax. 1040ez form 2011 printable But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. 1040ez form 2011 printable For details, see Publication 519, U. 1040ez form 2011 printable S. 1040ez form 2011 printable Tax Guide for Aliens. 1040ez form 2011 printable Withholding certificate. 1040ez form 2011 printable   If you give OPM a Form W-4P-A, Election of Federal Income Tax Withholding, you can choose not to have tax withheld or you can choose to have tax withheld. 1040ez form 2011 printable The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. 1040ez form 2011 printable If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. 1040ez form 2011 printable To change the amount of tax withholding or to stop withholding, call OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. 1040ez form 2011 printable C. 1040ez form 2011 printable calling area must call 202-606-0500). 1040ez form 2011 printable No special form is needed. 1040ez form 2011 printable You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. 1040ez form 2011 printable If you have TTY/TDD equipment, call 1-855–887–4957. 1040ez form 2011 printable If you need a PIN, call OPM's Retirement Information Office. 1040ez form 2011 printable You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. 1040ez form 2011 printable servicesonline. 1040ez form 2011 printable opm. 1040ez form 2011 printable gov. 1040ez form 2011 printable You will need your retirement CSA or CSF claim number and your PIN. 1040ez form 2011 printable Withholding from certain lump-sum payments. 1040ez form 2011 printable   If you leave the federal government before becoming eligible to retire and you apply for a refund of your CSRS or FERS contributions, or you die without leaving a survivor eligible for an annuity, you or your beneficiary will receive a distribution of your contributions to the retirement plan plus any interest payable. 1040ez form 2011 printable Tax will be withheld at a 20% rate on the interest distributed. 1040ez form 2011 printable However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. 1040ez form 2011 printable If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. 1040ez form 2011 printable Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. 1040ez form 2011 printable See Rollover Rules in Part II. 1040ez form 2011 printable If you receive only your contributions, no tax will be withheld. 1040ez form 2011 printable Withholding from Thrift Savings Plan payments. 1040ez form 2011 printable   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. 1040ez form 2011 printable The amount withheld is: 20% if the distribution is an eligible rollover distribution, 10% if it is a nonperiodic distribution other than an eligible rollover distribution, or An amount determined as if you were married with three withholding allowances, unless you submit a withholding certificate (Form W-4P), if it is a periodic distribution. 1040ez form 2011 printable  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. 1040ez form 2011 printable By January 31 after the end of the year in which you receive a distribution, the TSP will issue Form 1099-R showing the total distributions you received in the prior year and the amount of tax withheld. 1040ez form 2011 printable   For a detailed discussion of withholding on distributions from the TSP, see Important Tax Information About Payments From Your TSP Account, available from your agency personnel office or from the TSP. 1040ez form 2011 printable The above document is also available in the “Forms & Publications” section of the TSP website at www. 1040ez form 2011 printable tsp. 1040ez form 2011 printable gov. 1040ez form 2011 printable Estimated tax. 1040ez form 2011 printable   Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 (after subtracting your withholding and credits) and you expect your withholding and your credits to be less than the smaller of: 90% of the tax to be shown on your income tax return for 2014, or 100% of the tax shown on your 2013 income tax return (110% of that amount if the adjusted gross income shown on the return was more than $150,000 ($75,000 if your filing status for 2014 will be married filing separately)). 1040ez form 2011 printable The return must cover all 12 months. 1040ez form 2011 printable   You do not have to pay estimated tax for 2014 if you were a U. 1040ez form 2011 printable S. 1040ez form 2011 printable citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. 1040ez form 2011 printable   Publication 505 contains information that you can use to help you figure your estimated tax payments. 1040ez form 2011 printable Filing Requirements If your gross income, including the taxable part of your annuity, is less than a certain amount, you generally do not have to file a federal income tax return for that year. 1040ez form 2011 printable The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. 1040ez form 2011 printable Children. 1040ez form 2011 printable   If you are the surviving spouse of a federal employee or retiree and your monthly annuity check includes a survivor annuity for one or more children, each child's annuity counts as his or her own income (not yours) for federal income tax purposes. 1040ez form 2011 printable   If your child can be claimed as a dependent, treat the taxable part of his or her annuity as unearned income when applying the filing requirements for dependents. 1040ez form 2011 printable Form CSF 1099R. 1040ez form 2011 printable   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. 1040ez form 2011 printable It will show the total amount of the annuity you received in the past year. 1040ez form 2011 printable It also should show, separately, the survivor annuity for a child or children. 1040ez form 2011 printable Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. 1040ez form 2011 printable   If your Form CSF 1099R does not show separately the amount paid to you for a child or children, attach a statement to your return, along with a copy of Form CSF 1099R, explaining why the amount shown on the tax return differs from the amount shown on Form CSF 1099R. 1040ez form 2011 printable    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. 1040ez form 2011 printable servicesonline. 1040ez form 2011 printable opm. 1040ez form 2011 printable gov. 1040ez form 2011 printable To log in you will need your retirement CSF claim number and personal identification number. 1040ez form 2011 printable    You may request a Summary of Payments, showing the amounts paid to you for your child(ren), from OPM by calling OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. 1040ez form 2011 printable C. 1040ez form 2011 printable calling area must call 202-606-0500). 1040ez form 2011 printable You will need your CSF claim number and your social security number when you call. 1040ez form 2011 printable Taxable part of annuity. 1040ez form 2011 printable   To find the taxable part of a retiree's annuity when applying the filing requirements, see the discussion in Part II, Rules for Retirees , or Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled , whichever applies. 1040ez form 2011 printable To find the taxable part of each survivor annuity when applying the filing requirements, see the discussion in Part IV, Rules for Survivors of Federal Employees , or Part V, Rules for Survivors of Federal Retirees , whichever applies. 1040ez form 2011 printable Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. 1040ez form 2011 printable If you retired on disability before you reached your minimum retirement age, see Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled. 1040ez form 2011 printable However, on the day after you reach your minimum retirement age, use the rules in this section to report your disability retirement and begin recovering your cost. 1040ez form 2011 printable Annuity statement. 1040ez form 2011 printable   The statement you received from OPM when your CSRS or FERS annuity was approved shows the commencing date (the annuity starting date), the gross monthly rate of your annuity benefit, and your total contributions to the retirement plan (your cost). 1040ez form 2011 printable You will use this information to figure the tax-free recovery of your cost. 1040ez form 2011 printable Annuity starting date. 1040ez form 2011 printable   If you retire from federal government service on a regular annuity, your annuity starting date is the commencing date on your annuity statement from OPM. 1040ez form 2011 printable If something delays payment of your annuity, such as a late application for retirement, it does not affect the date your annuity begins to accrue or your annuity starting date. 1040ez form 2011 printable Gross monthly rate. 1040ez form 2011 printable   This is the amount you were to get after any adjustment for electing a survivor's annuity or for electing the lump-sum payment under the alternative annuity option (if either applied) but before any deduction for income tax withholding, insurance premiums, etc. 1040ez form 2011 printable Your cost. 1040ez form 2011 printable   Your monthly annuity payment contains an amount on which you have previously paid income tax. 1040ez form 2011 printable This amount represents part of your contributions to the retirement plan. 1040ez form 2011 printable Even though you did not receive the money that was contributed to the plan, it was included in your gross income for federal income tax purposes in the years it was taken out of your pay. 1040ez form 2011 printable   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. 1040ez form 2011 printable If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. 1040ez form 2011 printable (See Lump-sum credit under Alternative Annuity Option, later. 1040ez form 2011 printable )   If you repaid contributions that you had withdrawn from the retirement plan earlier, or if you paid into the plan to receive full credit for service not subject to retirement deductions, the entire repayment, including any interest, is a part of your cost. 1040ez form 2011 printable You cannot claim an interest deduction for any interest payments. 1040ez form 2011 printable You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. 1040ez form 2011 printable Recovering your cost tax free. 1040ez form 2011 printable   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. 1040ez form 2011 printable If your annuity starting date is before July 2, 1986, either the Three-Year Rule or the General Rule (both discussed later) applies to your annuity. 1040ez form 2011 printable If your annuity starting date is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method (discussed later). 1040ez form 2011 printable If your annuity starting date is after November 18, 1996, you must use the Simplified Method. 1040ez form 2011 printable   Under both the General Rule and the Simplified Method, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your cost, and the taxable part that is the amount of each payment that is more than the part that represents your cost (unless such payment is used for purposes discussed under Distributions Used To Pay Insurance Premiums for Public Safety Officers , later). 1040ez form 2011 printable The tax-free part is a fixed dollar amount. 1040ez form 2011 printable It remains the same, even if your annuity is increased. 1040ez form 2011 printable Generally, this rule applies as long as you receive your annuity. 1040ez form 2011 printable However, see Exclusion limit , later. 1040ez form 2011 printable Choosing a survivor annuity after retirement. 1040ez form 2011 printable    If you retired without a survivor annuity and report your annuity under the Simplified Method, do not change your tax-free monthly amount even if you later choose a survivor annuity. 1040ez form 2011 printable   If you retired without a survivor annuity and report your annuity under the General Rule, you must figure the tax-free part of your annuity using a new exclusion percentage if you later choose a survivor annuity and take reduced annuity payments. 1040ez form 2011 printable To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. 1040ez form 2011 printable Figure the expected return as of the date the reduced annuity begins. 1040ez form 2011 printable For details on the General Rule, see Publication 939. 1040ez form 2011 printable Canceling a survivor annuity after retirement. 1040ez form 2011 printable   If you retired with a survivor annuity payable to your spouse upon your death and you notify OPM that your marriage has ended, your annuity might be increased to remove the reduction for a survivor benefit. 1040ez form 2011 printable The increased annuity does not change the cost recovery you figured at the annuity starting date. 1040ez form 2011 printable The tax-free part of each annuity payment remains the same. 1040ez form 2011 printable    For more information about choosing or canceling a survivor annuity after retirement, contact OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. 1040ez form 2011 printable C. 1040ez form 2011 printable calling area must call 202-606-0500). 1040ez form 2011 printable Exclusion limit. 1040ez form 2011 printable   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. 1040ez form 2011 printable Annuity starting date after 1986. 1040ez form 2011 printable   If your annuity starting date is after 1986, the total amount of annuity income that you (or the survivor annuitant) can exclude over the years as a return of your cost cannot exceed your total cost. 1040ez form 2011 printable Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. 1040ez form 2011 printable Example. 1040ez form 2011 printable Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. 1040ez form 2011 printable If your cost is $12,000, the exclusion ends after 10 years (120 months). 1040ez form 2011 printable Thereafter, your entire annuity is generally fully taxable. 1040ez form 2011 printable Annuity starting date before 1987. 1040ez form 2011 printable   If your annuity starting date is before 1987, you can continue to take your monthly exclusion figured under the General Rule or Simplified Method for as long as you receive your annuity. 1040ez form 2011 printable If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. 1040ez form 2011 printable The total exclusion may be more than your cost. 1040ez form 2011 printable Deduction of unrecovered cost. 1040ez form 2011 printable   If your annuity starting date is after July 1, 1986, and the cost of your annuity has not been fully recovered at your (or the survivor annuitant's) death, a deduction is allowed for the unrecovered cost. 1040ez form 2011 printable The deduction is claimed on your (or your survivor's) final tax return as a miscellaneous itemized deduction (not subject to the 2%-of-adjusted-gross-income limit). 1040ez form 2011 printable If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. 1040ez form 2011 printable Simplified Method If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the tax-free part of your CSRS or FERS annuity. 1040ez form 2011 printable (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. 1040ez form 2011 printable ) You could have chosen to use either the Simplified Method or the General Rule if your annuity starting date is after July 1, 1986, but before November 19, 1996. 1040ez form 2011 printable The Simplified Method does not apply if your annuity starting date is before July 2, 1986. 1040ez form 2011 printable Under the Simplified Method, you figure the tax-free part of each full monthly payment by dividing your cost by a number of months based on your age. 1040ez form 2011 printable This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. 1040ez form 2011 printable If your annuity starting date is after 1997 and your annuity includes a survivor benefit for your spouse, this number is based on your combined ages. 1040ez form 2011 printable Worksheet A. 1040ez form 2011 printable   Use Worksheet A. 1040ez form 2011 printable Simplified Method (near the end of this publication), to figure your taxable annuity. 1040ez form 2011 printable Be sure to keep the completed worksheet. 1040ez form 2011 printable It will help you figure your taxable amounts for later years. 1040ez form 2011 printable Instead of Worksheet A, you generally can use the Simplified Method Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR to figure your taxable annuity. 1040ez form 2011 printable However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. 1040ez form 2011 printable Line 2. 1040ez form 2011 printable   See Your cost , earlier, for an explanation of your cost in the plan. 1040ez form 2011 printable If your annuity starting date is after November 18, 1996, and you chose the alternative annuity option (explained later), you must reduce your cost by the tax-free part of the lump-sum payment you received. 1040ez form 2011 printable Line 3. 1040ez form 2011 printable   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. 1040ez form 2011 printable If your annuity starting date is after 1997, use: Table 1 for an annuity without a survivor benefit, or Table 2 for an annuity with a survivor benefit. 1040ez form 2011 printable If your annuity starting date is before 1998, use Table 1. 1040ez form 2011 printable Line 6. 1040ez form 2011 printable   If you received contributions tax free before 2013, the amount previously recovered tax free that you must enter on line 6 is the total amount from line 10 of last year's worksheet. 1040ez form 2011 printable If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, this amount includes the tax-free part of the lump-sum payment you received. 1040ez form 2011 printable Example. 1040ez form 2011 printable Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. 1040ez form 2011 printable His annuity starting date is April 1, 2013, the annuity is paid in arrears, and he received his first monthly annuity payment on May 1, 2013. 1040ez form 2011 printable He must use the Simplified Method to figure the tax-free part of his annuity benefits. 1040ez form 2011 printable Bill's monthly annuity benefit is $1,000. 1040ez form 2011 printable He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. 1040ez form 2011 printable At his annuity starting date, he was 65 and Kathy was 57. 1040ez form 2011 printable Bill's completed Worksheet A is shown later. 1040ez form 2011 printable To complete line 3, he used Table 2 at the bottom of the worksheet and found that 310 is the number in the second column opposite the age range that includes 122 (his and Kathy's combined ages). 1040ez form 2011 printable Bill keeps a copy of the completed worksheet for his records. 1040ez form 2011 printable It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. 1040ez form 2011 printable Bill's tax-free monthly amount is $100. 1040ez form 2011 printable (See line 4 of the worksheet. 1040ez form 2011 printable ) If he lives to collect more than 310 monthly payments, he will generally have to include in his gross income the full amount of any annuity payments received after 310 payments have been made. 1040ez form 2011 printable If Bill does not live to collect 310 monthly payments and his wife begins to receive monthly payments, she also will exclude $100 from each monthly payment until 310 payments (Bill's and hers) have been collected. 1040ez form 2011 printable If she dies before 310 payments have been made, a miscellaneous itemized deduction (not subject to the 2%-of-adjusted- gross-income limit) will be allowed for the unrecovered cost on her final income tax return. 1040ez form 2011 printable General Rule If your annuity starting date is after November 18, 1996, you cannot use the General Rule to figure the tax-free part of your CSRS or FERS annuity. 1040ez form 2011 printable If your annuity starting date is after July 1, 1986, but before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method. 1040ez form 2011 printable If your annuity starting date is before July 2, 1986, you could have chosen to use the General Rule only if you could not use the Three-Year Rule. 1040ez form 2011 printable Under the General Rule, you figure the tax-free part of each full monthly payment by multiplying the initial gross monthly rate of your annuity by an exclusion percentage. 1040ez form 2011 printable Figuring this percentage is complex and requires the use of actuarial tables. 1040ez form 2011 printable For these tables and other information about using the General Rule, see Publication 939. 1040ez form 2011 printable Three-Year Rule If your annuity starting date was before July 2, 1986, you probably had to report your annuity using the Three-Year Rule. 1040ez form 2011 printable Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. 1040ez form 2011 printable After your cost was recovered, all payments became fully taxable. 1040ez form 2011 printable You cannot use another rule to again exclude amounts from income. 1040ez form 2011 printable The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. 1040ez form 2011 printable Worksheet A. 1040ez form 2011 printable Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. 1040ez form 2011 printable 1. 1040ez form 2011 printable Enter the total pension or annuity payments received this year. 1040ez form 2011 printable Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. 1040ez form 2011 printable $ 8,000 2. 1040ez form 2011 printable Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. 1040ez form 2011 printable See Your cost in Part II, Rules for Retirees, earlier 2. 1040ez form 2011 printable 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). 1040ez form 2011 printable Otherwise, go to line 3. 1040ez form 2011 printable   3. 1040ez form 2011 printable Enter the appropriate number from Table 1 below. 1040ez form 2011 printable 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. 1040ez form 2011 printable 3. 1040ez form 2011 printable 310 4. 1040ez form 2011 printable Divide line 2 by the number on line 3 4. 1040ez form 2011 printable 100 5. 1040ez form 2011 printable Multiply line 4 by the number of months for which this year's payments were made. 1040ez form 2011 printable If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. 1040ez form 2011 printable Otherwise, go to line 6 5. 1040ez form 2011 printable 800 6. 1040ez form 2011 printable Enter any amounts previously recovered tax free in years after 1986. 1040ez form 2011 printable This is the amount shown on line 10 of your worksheet for last year 6. 1040ez form 2011 printable 0 7. 1040ez form 2011 printable Subtract line 6 from line 2 7. 1040ez form 2011 printable 31,000 8. 1040ez form 2011 printable Enter the smaller of line 5 or line 7 8. 1040ez form 2011 printable 800 9. 1040ez form 2011 printable Taxable amount for year. 1040ez form 2011 printable Subtract line 8 from line 1. 1040ez form 2011 printable Enter the result, but not less than zero. 1040ez form 2011 printable Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. 1040ez form 2011 printable If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. 1040ez form 2011 printable If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. 1040ez form 2011 printable If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. 1040ez form 2011 printable $7,200 10. 1040ez form 2011 printable Was your annuity starting date before 1987?   Yes. 1040ez form 2011 printable Do not complete the rest of this worksheet. 1040ez form 2011 printable    No. 1040ez form 2011 printable Add lines 6 and 8. 1040ez form 2011 printable This is the amount you have recovered tax free through 2013. 1040ez form 2011 printable You will need this number if you need to fill out this worksheet next year 10. 1040ez form 2011 printable 800 11. 1040ez form 2011 printable Balance of cost to be recovered. 1040ez form 2011 printable Subtract line 10 from line 2. 1040ez form 2011 printable If zero, you will not have to complete this worksheet next year. 1040ez form 2011 printable The payments you receive next year will generally be fully taxable 11. 1040ez form 2011 printable $30,200 Table 1 for Line 3 Above    IF your age on your  annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. 1040ez form 2011 printable Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. 1040ez form 2011 printable If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. 1040ez form 2011 printable You are eligible to make this choice if you meet all of the following requirements. 1040ez form 2011 printable You are retiring, but not on disability. 1040ez form 2011 printable You have a life-threatening illness or other critical medical condition. 1040ez form 2011 printable You do not have a former spouse entitled to court ordered benefits based on your service. 1040ez form 2011 printable If you are not eligible or do not choose this alternative annuity, you can skip the following discussion and go to Federal Gift Tax , later. 1040ez form 2011 printable Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. 1040ez form 2011 printable The tax-free part represents part of your cost. 1040ez form 2011 printable The taxable part represents part of the earnings on your annuity contract. 1040ez form 2011 printable Your lump-sum credit (discussed later) may include a deemed deposit or redeposit that is treated as being included in your lump-sum payment even though you do not actually receive such amounts. 1040ez form 2011 printable Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. 1040ez form 2011 printable Your taxable amount may therefore be more than the lump-sum payment you receive. 1040ez form 2011 printable You must include the taxable part of the lump-sum payment in your income for the year you receive the payment unless you roll it over into another qualified plan or an IRA. 1040ez form 2011 printable If you do not have OPM transfer the taxable amount to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. 1040ez form 2011 printable See Rollover Rules , later, for information on how to make a rollover. 1040ez form 2011 printable OPM can make a direct rollover only up to the amount of the lump-sum payment. 1040ez form 2011 printable Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. 1040ez form 2011 printable The taxable part of the lump-sum payment does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. 1040ez form 2011 printable It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55, even if you reach age 55 in the year you receive the lump-sum payment. 1040ez form 2011 printable For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. 1040ez form 2011 printable Worksheet B. 1040ez form 2011 printable   Use Worksheet B. 1040ez form 2011 printable Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. 1040ez form 2011 printable Be sure to keep the completed worksheet for your records. 1040ez form 2011 printable   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. 1040ez form 2011 printable Lump-sum credit. 1040ez form 2011 printable   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). 1040ez form 2011 printable However, for purposes of the alternative annuity option, your lump-sum credit also may include deemed deposits and redeposits that OPM advanced to your retirement account so that you are given credit for the service they represent. 1040ez form 2011 printable Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. 1040ez form 2011 printable Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. 1040ez form 2011 printable You are treated as if you had received a lump-sum payment equal to the amount of your lump-sum credit and then had made a repayment to OPM of the advanced amounts. 1040ez form 2011 printable Present value of your annuity contract. 1040ez form 2011 printable   The present value of your annuity contract is figured using actuarial tables provided by the IRS. 1040ez form 2011 printable If you are receiving a lump-sum payment under the Alternative Annuity Option, you can write to the address below to find out the present value of your annuity contract. 1040ez form 2011 printable Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. 1040ez form 2011 printable , NW Washington, DC 20224-0002 Example. 1040ez form 2011 printable David Brown retired from the federal government in 2013, one month after his 55th birthday. 1040ez form 2011 printable He had contributed $31,000 to his retirement plan and chose to receive a lump-sum payment of that amount under the alternative annuity option. 1040ez form 2011 printable The present value of his annuity contract was $155,000. 1040ez form 2011 printable The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. 1040ez form 2011 printable The taxable part ($24,800) is also his net cost in the plan, which is used to figure the taxable part of his reduced annuity payments. 1040ez form 2011 printable See Reduced Annuity , later. 1040ez form 2011 printable Worksheet B. 1040ez form 2011 printable Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . 1040ez form 2011 printable  1. 1040ez form 2011 printable Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. 1040ez form 2011 printable $ 31,000 2. 1040ez form 2011 printable Enter the present value of your annuity contract 2. 1040ez form 2011 printable 155,000 3. 1040ez form 2011 printable Divide line 1 by line 2 3. 1040ez form 2011 printable . 1040ez form 2011 printable 20 4. 1040ez form 2011 printable Tax-free amount. 1040ez form 2011 printable Multiply line 1 by line 3. 1040ez form 2011 printable (Caution: Do not include this amount on line 6 of Worksheet A in this publication. 1040ez form 2011 printable ) 4. 1040ez form 2011 printable $6,200 5. 1040ez form 2011 printable Taxable amount (net cost in the plan). 1040ez form 2011 printable Subtract line 4 from line 1. 1040ez form 2011 printable Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. 1040ez form 2011 printable Also, enter this amount on line 2 of Worksheet A in this publication. 1040ez form 2011 printable 5. 1040ez form 2011 printable $24,800   Lump-sum payment in installments. 1040ez form 2011 printable   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. 1040ez form 2011 printable You will receive the first installment after you make the choice upon retirement. 1040ez form 2011 printable The second installment will be paid to you, with interest, in the next calendar year. 1040ez form 2011 printable (Exceptions to the installment rule are provided for cases of critical medical need. 1040ez form 2011 printable )   Even though the lump-sum payment is made in installments, the overall tax treatment (explained at the beginning of this discussion) is the same as if the whole payment were paid at once. 1040ez form 2011 printable If the payment has a tax-free part, you must treat the taxable part as received first. 1040ez form 2011 printable How to report. 1040ez form 2011 printable   Add any actual or deemed payment of your lump-sum credit (defined earlier) to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. 1040ez form 2011 printable Add the taxable part to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b, unless you roll over the taxable part to your traditional IRA or a qualified retirement plan. 1040ez form 2011 printable    If you receive the lump-sum payment in two installments, include any interest paid with the second installment on line 8a of either Form 1040 or Form 1040A, or on line 9a of Form 1040NR. 1040ez form 2011 printable Reduced Annuity If you have chosen to receive a lump-sum payment under the alternative annuity option, you also will receive reduced monthly annuity payments. 1040ez form 2011 printable These annuity payments each will have a tax-free and a taxable part. 1040ez form 2011 printable To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). 1040ez form 2011 printable For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. 1040ez form 2011 printable To complete Worksheet A, line 2, you must reduce your cost in the plan by the tax-free part of the lump-sum payment you received. 1040ez form 2011 printable Enter as your net cost on line 2 the amount from Worksheet B, line 5. 1040ez form 2011 printable Do not include the tax-free part of the lump-sum payment with other amounts recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. 1040ez form 2011 printable Example. 1040ez form 2011 printable The facts are the same as in the example for David Brown in the preceding discussion. 1040ez form 2011 printable In addition, David received 10 annuity payments in 2013 of $1,200 each. 1040ez form 2011 printable Using Worksheet A, he figures the taxable part of his annuity payments. 1040ez form 2011 printable He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. 1040ez form 2011 printable His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). 1040ez form 2011 printable He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. 1040ez form 2011 printable David's filled-in Worksheet A is shown on the next page. 1040ez form 2011 printable Worksheet A. 1040ez form 2011 printable Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . 1040ez form 2011 printable 1. 1040ez form 2011 printable Enter the total pension or annuity payments received this year. 1040ez form 2011 printable Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. 1040ez form 2011 printable $ 12,000 2. 1040ez form 2011 printable Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. 1040ez form 2011 printable See Your cost in Part II, Rules for Retirees, earlier 2. 1040ez form 2011 printable 24,800 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). 1040ez form 2011 printable Otherwise, go to line 3. 1040ez form 2011 printable   3. 1040ez form 2011 printable Enter the appropriate number from Table 1 below. 1040ez form 2011 printable 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. 1040ez form 2011 printable 3. 1040ez form 2011 printable 360 4. 1040ez form 2011 printable Divide line 2 by the number on line 3 4. 1040ez form 2011 printable 68. 1040ez form 2011 printable 89 5. 1040ez form 2011 printable Multiply line 4 by the number of months for which this year's payments were made. 1040ez form 2011 printable If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. 1040ez form 2011 printable Otherwise, go to line 6 5. 1040ez form 2011 printable 688. 1040ez form 2011 printable 90 6. 1040ez form 2011 printable Enter any amounts previously recovered tax free in years after 1986. 1040ez form 2011 printable This is the amount shown on line 10 of your worksheet for last year 6. 1040ez form 2011 printable 0 7. 1040ez form 2011 printable Subtract line 6 from line 2 7. 1040ez form 2011 printable 24,800 8. 1040ez form 2011 printable Enter the smaller of line 5 or line 7 8. 1040ez form 2011 printable 688. 1040ez form 2011 printable 90 9. 1040ez form 2011 printable Taxable amount for year. 1040ez form 2011 printable Subtract line 8 from line 1. 1040ez form 2011 printable Enter the result, but not less than zero. 1040ez form 2011 printable Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. 1040ez form 2011 printable If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. 1040ez form 2011 printable If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. 1040ez form 2011 printable If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. 1040ez form 2011 printable $11,311. 1040ez form 2011 printable 10 10. 1040ez form 2011 printable Was your annuity starting date before 1987?   Yes. 1040ez form 2011 printable Do not complete the rest of this worksheet. 1040ez form 2011 printable    No. 1040ez form 2011 printable Add lines 6 and 8. 1040ez form 2011 printable This is the amount you have recovered tax free through 2013. 1040ez form 2011 printable You will need this number if you need to fill out this worksheet next year 10. 1040ez form 2011 printable 688. 1040ez form 2011 printable 90 11. 1040ez form 2011 printable Balance of cost to be recovered. 1040ez form 2011 printable Subtract line 10 from line 2. 1040ez form 2011 printable If zero, you will not have to complete this worksheet next year. 1040ez form 2011 printable The payments you receive next year will generally be fully taxable 11. 1040ez form 2011 printable $24,111. 1040ez form 2011 printable 10 Table 1 for Line 3 Above    IF your age on your annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. 1040ez form 2011 printable Reemployment after choosing the alternative annuity option. 1040ez form 2011 printable If you chose this option when you retired and then you were reemployed by the Federal Government before retiring again, your Form CSA 1099R may show only the amount of your contributions to your retirement plan during your reemployment. 1040ez form 2011 printable If the amount on the form does not include all your contributions, disregard it and use your total contributions to figure the taxable part of your annuity payments. 1040ez form 2011 printable Annuity starting date before November 19, 1996. 1040ez form 2011 printable   If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, the taxable and tax-free parts of your lump-sum payment and your annuity payments are figured using different rules. 1040ez form 2011 printable Under those rules, you do not reduce your cost in the plan (Worksheet A, line 2) by the tax-free part of the lump-sum payment. 1040ez form 2011 printable However, you must include that tax-free amount with other amounts previously recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. 1040ez form 2011 printable Federal Gift Tax If, through the exercise or nonexercise of an election or option, you provide an annuity for your beneficiary at or after your death, you have made a gift. 1040ez form 2011 printable The gift may be taxable for gift tax purposes. 1040ez form 2011 printable The value of the gift is equal to the value of the annuity. 1040ez form 2011 printable Joint and survivor annuity. 1040ez form 2011 printable   If the gift is an interest in a joint and survivor annuity where only you and your spouse can receive payments before the death of the last spouse to die, the gift generally will qualify for the unlimited marital deduction. 1040ez form 2011 printable This will eliminate any gift tax liability with regard to that gift. 1040ez form 2011 printable   If you provide survivor annuity benefits for someone other than your current spouse, such as your former spouse, the unlimited marital deduction will not apply. 1040ez form 2011 printable This may result in a taxable gift. 1040ez form 2011 printable More information. 1040ez form 2011 printable   For information about the gift tax, see Publication 950, Introduction to Estate and Gift Taxes, and Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and its instructions. 1040ez form 2011 printable Retirement During the Past Year If you have recently retired, the following discussions covering annual leave, voluntary contributions, and community property may apply to you. 1040ez form 2011 printable Annual leave. 1040ez form 2011 printable   A payment for accrued annual leave received on retirement is a salary payment. 1040ez form 2011 printable It is taxable as wages in the tax year you receive it. 1040ez form 2011 printable Voluntary contributions. 1040ez form 2011 printable   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. 1040ez form 2011 printable They also include the regular contributions withheld from your salary after you have the years of service necessary for the maximum annuity allowed by law. 1040ez form 2011 printable Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. 1040ez form 2011 printable See Thrift Savings Plan , later. 1040ez form 2011 printable Additional annuity benefit. 1040ez form 2011 printable   If you choose to receive an additional annuity benefit from your voluntary contributions, it is treated separately from the annuity benefit that comes from the regular contributions deducted from your salary. 1040ez form 2011 printable This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. 1040ez form 2011 printable It does not matter that you receive only one monthly check covering both benefits. 1040ez form 2011 printable Each year you will receive a Form CSA 1099R that will show how much of your total annuity received in the past year was from each type of benefit. 1040ez form 2011 printable   Figure the taxable and tax-free parts of your additional monthly benefits from voluntary contributions using the rules that apply to regular CSRS and FERS annuities, as explained earlier. 1040ez form 2011 printable Refund of voluntary contributions. 1040ez form 2011 printable   If you choose to receive a refund of your voluntary contributions plus accrued interest, the interest is taxable to you in the tax year it is distributed unless you roll it over to a traditional IRA or another qualified retirement plan. 1040ez form 2011 printable If you do not have OPM transfer the interest to a traditional IRA or other qualified retirement plan in a direct rollover, tax will be withheld at a 20% rate. 1040ez form 2011 printable See Rollover Rules , later. 1040ez form 2011 printable The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. 1040ez form 2011 printable It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55. 1040ez form 2011 printable For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. 1040ez form 2011 printable Community property laws. 1040ez form 2011 printable   State community property laws apply to your annuity. 1040ez form 2011 printable These laws will affect your income tax only if you file a return separately from your spouse. 1040ez form 2011 printable   Generally, the determination of whether your annuity is separate income (taxable to you) or community income (taxable to both you and your spouse) is based on your marital status and domicile when you were working. 1040ez form 2011 printable Regardless of whether you are now living in a community property state or a noncommunity property state, your current annuity may be community income if it is based on services you performed while married and domiciled in a community property state. 1040ez form 2011 printable   At any time, you have only one domicile even though you may have more than one home. 1040ez form 2011 printable Your domicile is your fixed and permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. 1040ez form 2011 printable The question of your domicile is mainly a matter of your intentions as indicated by your actions. 1040ez form 2011 printable   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. 1040ez form 2011 printable The division is based on your periods of service and domicile in community and noncommunity property states while you were married. 1040ez form 2011 printable   For more information, see Publication 555, Community Property. 1040ez form 2011 printable Reemployment After Retirement If you retired from federal service and are later rehired by the Federal Government as an employee, you can continue to receive your annuity during reemployment. 1040ez form 2011 printable The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. 1040ez form 2011 printable This amount is taxable as wages. 1040ez form 2011 printable Your annuity will continue to be taxed just as it was before. 1040ez form 2011 printable If you are still recovering your cost, you continue to do so. 1040ez form 2011 printable If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. 1040ez form 2011 printable Nonresident Aliens The following special rules apply to nonresident alien federal employees performing services outside the United States and to nonresident alien retirees and beneficiaries. 1040ez form 2011 printable A nonresident alien is an individual who is not a citizen or a resident alien of the United States. 1040ez form 2011 printable Special rule for figuring your total contributions. 1040ez form 2011 printable   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. 1040ez form 2011 printable You include government contributions that would not have been taxable to you at the time they were contributed if they had been paid directly to you. 1040ez form 2011 printable For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. 1040ez form 2011 printable Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. 1040ez form 2011 printable   This method of figuring your total contributions does not apply to any contributions the government made on your behalf after you became a citizen or a resident alien of the United States. 1040ez form 2011 printable Limit on taxable amount. 1040ez form 2011 printable   There is a limit on the taxable amount of payments received from the CSRS, the FERS, or the TSP by a nonresident alien retiree or nonresident alien beneficiary. 1040ez form 2011 printable Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. 1040ez form 2011 printable The numerator of the fraction is the retiree's total U. 1040ez form 2011 printable S. 1040ez form 2011 printable Government basic pay, other than tax-exempt pay for services performed outside the United States. 1040ez form 2011 printable The denominator is the retiree's total U. 1040ez form 2011 printable S. 1040ez form 2011 printable Government basic pay for all services. 1040ez form 2011 printable    Basic pay includes regular pay plus any standby differential. 1040ez form 2011 printable It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. 1040ez form 2011 printable   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. 1040ez form 2011 printable (For an annuity, first complete Worksheet A in this publication. 1040ez form 2011 printable ) Worksheet C. 1040ez form 2011 printable Limited Taxable Amount for Nonresident Alien 1. 1040ez form 2011 printable Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. 1040ez form 2011 printable   2. 1040ez form 2011 printable Enter the total U. 1040ez form 2011 printable S. 1040ez form 2011 printable Government basic pay other than tax-exempt pay for services performed outside the United States 2. 1040ez form 2011 printable   3. 1040ez form 2011 printable Enter the total U. 1040ez form 2011 printable S. 1040ez form 2011 printable Government basic pay for all services 3. 1040ez form 2011 printable   4. 1040ez form 2011 printable Divide line 2 by line 3 4. 1040ez form 2011 printable   5. 1040ez form 2011 printable Limited taxable amount. 1040ez form 2011 printable Multiply line 1 by line 4. 1040ez form 2011 printable Enter this amount on Form 1040NR, line 17b 5. 1040ez form 2011 printable   Example 1. 1040ez form 2011 printable You are a nonresident alien who performed all services for the U. 1040ez form 2011 printable S. 1040ez form 2011 printable Government abroad as a nonresident alien. 1040ez form 2011 printable You retired and began to receive a monthly annuity of $200. 1040ez form 2011 printable Your total basic pay for all services for the U. 1040ez form 2011 printable S. 1040ez form 2011 printable Government was $100,000. 1040ez form 2011 printable All of your basic pay was tax exempt because it was not U. 1040ez form 2011 printable S. 1040ez form 2011 printable source income. 1040ez form 2011 printable The taxable amount of your annuity using Worksheet A in this publication is $720. 1040ez form 2011 printable You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. 1040ez form 2011 printable Worksheet C. 1040ez form 2011 printable Limited Taxable Amount for Nonresident Alien — Example 1 1. 1040ez form 2011 printable Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. 1040ez form 2011 printable $ 720 2. 1040ez form 2011 printable Enter the total U. 1040ez form 2011 printable S. 1040ez form 2011 printable Government basic pay other than tax-exempt pay for services performed outside the United States 2. 1040ez form 2011 printable 0 3. 1040ez form 2011 printable Enter the total U. 1040ez form 2011 printable S. 1040ez form 2011 printable Government basic pay for all services 3. 1040ez form 2011 printable 100,000 4. 1040ez form 2011 printable Divide line 2 by line 3 4. 1040ez form 2011 printable 0 5. 1040ez form 2011 printable Limited taxable amount. 1040ez form 2011 printable Multiply line 1 by line 4. 1040ez form 2011 printable Enter this amount on Form 1040NR, line 17b 5. 1040ez form 2011 printable 0 Example 2. 1040ez form 2011 printable You are a nonresident alien who performed services for the U. 1040ez form 2011 printable S. 1040ez form 2011 printable Government as a nonresident alien both within the United States and abroad. 1040ez form 2011 printable You retired and began to receive a monthly annuity of $240. 1040ez form 2011 printable Your total basic pay for your services for the U. 1040ez form 2011 printable S. 1040ez form 2011 printable Government was $120,000; $40,000 was for work done in the United States and $80,000 was for your work done in a foreign country. 1040ez form 2011 printable The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. 1040ez form 2011 printable S. 1040ez form 2011 printable source income. 1040ez form 2011 printable The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. 1040ez form 2011 printable You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. 1040ez form 2011 printable Worksheet C. 1040ez form 2011 printable Limited Taxable Amount for Nonresident Alien — Example 2 1. 1040ez form 2011 printable Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. 1040ez form 2011 printable $ 1,980 2. 1040ez form 2011 printable Enter the total U. 1040ez form 2011 printable S. 1040ez form 2011 printable Government basic pay other than tax-exempt pay for services performed outside the United States 2. 1040ez form 2011 printable 40,000 3. 1040ez form 2011 printable Enter the total U. 1040ez form 2011 printable S. 1040ez form 2011 printable Government basic pay for all services 3. 1040ez form 2011 printable 120,000 4. 1040ez form 2011 printable Divide line 2 by line 3 4. 1040ez form 2011 printable . 1040ez form 2011 printable 333 5. 1040ez form 2011 printable Limited taxable amount. 1040ez form 2011 printable Multiply line 1 by line 4. 1040ez form 2011 printable Enter this amount on Form 1040NR, line 17b 5. 1040ez form 2011 printable 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. 1040ez form 2011 printable (However, see Roth TSP balance and Uniformed services TSP accounts, next. 1040ez form 2011 printable ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. 1040ez form 2011 printable The way that you withdraw your account balance determines when you must pay the tax. 1040ez form 2011 printable Roth TSP balance. 1040ez form 2011 printable   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. 1040ez form 2011 printable This means Roth TSP contributions are included in your income. 1040ez form 2011 printable The contribution limits are the same as the traditional TSP. 1040ez form 2011 printable You can elect to have part or all of your TSP contributions designated as a Roth TSP. 1040ez form 2011 printable Agency contributions will be part of your traditional TSP balance. 1040ez form 2011 printable Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. 1040ez form 2011 printable   Qualified distributions from your Roth TSP are not included in income. 1040ez form 2011 printable This applies to both your cost in the account and income earned on that account. 1040ez form 2011 printable A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. 1040ez form 2011 printable   For more information, go to the TSP website, www. 1040ez form 2011 printable tsp. 1040ez form 2011 printable gov, or the TSP Service Office. 1040ez form 2011 printable See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. 1040ez form 2011 printable Uniformed services TSP accounts. 1040ez form 2011 printable   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. 1040ez form 2011 printable However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. 1040ez form 2011 printable See Roth TSP balance discussed previously to get more information about Roth contributions. 1040ez form 2011 printable The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. 1040ez form 2011 printable You can get more information from the TSP website, www. 1040ez form 2011 printable tsp. 1040ez form 2011 printable gov, or the TSP Service Office. 1040ez form 2011 printable Direct rollover by the TSP. 1040ez form 2011 printable   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a traditional IRA or other qualified retirement plan, the tax on that part is deferred until you receive payments from the traditional IRA or other plan. 1040ez form 2011 printable However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. 1040ez form 2011 printable Also, see Rollover Rules , later. 1040ez form 2011 printable Direct rollover by the TSP to a Roth IRA. 1040ez form 2011 printable   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a Roth IRA, the amount transferred will be taxed in the current year. 1040ez form 2011 printable However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. 1040ez form 2011 printable Also, see Rollovers to Roth IRAs for more information, later. 1040ez form 2011 printable Note. 1040ez form 2011 printable A direct rollover of your Roth contributions and its earnings (if certain conditions are met, see Roth TSP balance , earlier) in your TSP account to a Roth 401(k), Roth 403(b), Roth 457(b), or Roth IRA are not subject to tax when they are transferred or when you receive payments from those accounts at a later date. 1040ez form 2011 printable This is because you already paid tax on those contributions. 1040ez form 2011 printable You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. 1040ez form 2011 printable TSP annuity. 1040ez form 2011 printable   If you ask the TSP to buy an annuity with the money in your account, from traditional contributions and its earnings, the annuity payments are taxed when you receive them. 1040ez form 2011 printable The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. 1040ez form 2011 printable However, there is no tax on the annuity payments if the annuity is purchased using the money in your account from Roth contributions and its earnings if certain conditions are met. 1040ez form 2011 printable See Roth TSP balance , earlier. 1040ez form 2011 printable This is because you already paid tax on those contributions. 1040ez form 2011 printable Cash withdrawals. 1040ez form 2011 printable   If you withdraw any of the money in your TSP account, from traditional contributions and its earnings, it is generally taxed as ordinary income when you receive it unless you roll it over into a traditional IRA or other qualified plan. 1040ez form 2011 printable (See Rollover Rules , later. 1040ez form 2011 printable ) If you receive your entire TSP account balance in a single tax year, you may be able to use the 10-year tax option to figure your tax. 1040ez form 2011 printable See Lump-Sum Distributions in Publication 575 for details. 1040ez form 2011 printable However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. 1040ez form 2011 printable See Roth TSP balance , earlier. 1040ez form 2011 printable    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. 1040ez form 2011 printable   If you receive a single payment or you choose to receive your account balance in monthly payments over a period of less than 10 years, the TSP generally must withhold 20% for federal income tax. 1040ez form 2011 printable If you choose to receive your account balance in monthly payments over a period of 10 or more years or a period based on your life expectancy, the payments are subject to withholding as if you are married with three withholding allowances, unless you submit a withholding certificate. 1040ez form 2011 printable See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. 1040ez form 2011 printable However, there is no withholding requirement for amounts withdrawn from your TSP account that is from Roth contributions and its earnings, if certain conditions are met. 1040ez form 2011 printable See Roth TSP balance , earlier, for a discussion of those conditions. 1040ez form 2011 printable Tax on early distributions. 1040ez form 2011 printable   Any money paid to you from your TSP account before you reach age 59½ may be subject to an additional 10% tax on early distributions. 1040ez form 2011 printable However, this additional tax does not apply in certain situations, including any of the following. 1040ez form 2011 printable You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. 1040ez form 2011 printable You choose to receive your account balance in monthly payments based on your life expectancy. 1040ez form 2011 printable You are totally and permanently disabled. 1040ez form 2011 printable You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). 1040ez form 2011 printable The earnings may be subject to the 10% tax depending on whether you met certain conditions. 1040ez form 2011 printable See Roth TSP balance , earlier. 1040ez form 2011 printable   For more information, see Tax on Early Distributions in Publication 575. 1040ez form 2011 printable Outstanding loan. 1040ez form 2011 printable   If the TSP declares a distribution from your account because money you borrowed has not been repaid when you separate from government service, your account is reduced and the amount of the distribution (your unpaid loan balance and any unpaid interest), from traditional contributions and its earnings, is taxed in the year declared. 1040ez form 2011 printable The distribution also may be subject to the additional 10% tax on early distributions. 1040ez form 2011 printable However, the tax will be deferred if you make a rollover contribution to a traditional IRA or other qualified plan equal to the declared distribution amount. 1040ez form 2011 printable See Rollover Rules , later. 1040ez form 2011 printable   If you withdraw any money from your TSP account in that same year, the TSP must withhold income tax of 20% of the total of the declared distribution and the amount withdrawn. 1040ez form 2011 printable However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. 1040ez form 2011 printable See Roth TSP balance , earlier. 1040ez form 2011 printable More information. 1040ez form 2011 printable   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. 1040ez form 2011 printable Also, see Important Tax Information About Payments From Your TSP Account and Special Tax Withholding Rules for Thrift Savings Plan Payments to Nonresident Aliens, which are available from your agency personnel office or from the TSP by calling 1-TSP-YOU-FIRST (1-877-968-3778) and for participants who are deaf, hard of hearing, or have a speech disability, call 1-TSP-THRIFT5 (1-877-847-4385). 1040ez form 2011 printable    The above documents are also available on the TSP website at www. 1040ez form 2011 printable tsp. 1040ez form 2011 printable gov. 1040ez form 2011 printable Select “Forms & Publications. 1040ez form 2011 printable ” Rollover Rules Generally, a rollover is a tax-free withdrawal of cash or other assets from one qualified retirement plan or traditional IRA and its reinvestment in another qualified retirement plan or traditional IRA. 1040ez form 2011 printable You do not include the amount rolled over in your income, and you cannot take a deduction for it. 1040ez form 2011 printable The amount rolled over is taxed later as the new program pays that amount to you. 1040ez form 2011 printable If you roll over amounts into a traditional IRA, later distributions of these amounts from the traditional IRA do not qualify for the capital gain or the 10-year tax option. 1040ez form 2011 printable However, capital gain treatment or the 10-year tax option will be restored if the traditional IRA contains only amounts rolled over from a qualified plan and these amounts are rolled over from the traditional IRA into a qualified retirement plan. 1040ez form 2011 printable To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. 1040ez form 2011 printable You can also roll over a distribution from a qualified retirement plan into a Roth IRA. 1040ez form 2011 printable Although the transfer of a distribution into a Roth IRA is considered a rollover for Roth IRA purposes, it is not a tax-free transfer unless you are rolling over amounts from Roth contributions and its earnings. 1040ez form 2011 printable See Rollovers to Roth IRAs , later, for more information. 1040ez form 2011 printable Qualified retirement plan. 1040ez form 2011 printable   For this purpose, a qualified retirement plan generally is: A qualified employee plan, A qualified employee annuity, A tax-sheltered annuity plan (403(b) plan), or An eligible state or local government section 457 deferred compensation plan. 1040ez form 2011 printable The CSRS, FERS, and TSP are considered qualified retirement plans. 1040ez form 2011 printable Distributions eligible for rollover treatment. 1040ez form 2011 printable   If you receive a refund of your CSRS or FERS contributions when you leave government service, you can roll over any interest you receive on the contributions. 1040ez form 2011 printable You cannot roll over any part of your CSRS or FERS annuity payments. 1040ez form 2011 printable   You can roll over a distribution of any part of your TSP account balance except: A distribution of your account balance that you choose to receive in monthly payments over: Your life expectancy, The joint life expectancies of you and your beneficiary, or A period of 10 years or more, A required minimum distribution generally beginning at age 70½, A declared distribution because of an unrepaid loan, if you have not separated from government service (see Outstanding loan under Thrift Savings Plan, earlier), or A hardship distribution. 1040ez form 2011 printable   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. 1040ez form 2011 printable However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. 1040ez form 2011 printable Direct rollover option. 1040ez form 2011 printable   You can choose to have the OPM or TSP transfer any part of an eligible rollover distribution directly to another qualified retirement plan that accepts rollover distributions or to a traditional IRA or Roth IRA. 1040ez form 2011 printable   There is an automatic rollover requirement for mandatory distributions. 1040ez form 2011 printable A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. 1040ez form 2011 printable The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. 1040ez form 2011 printable You can choose to have the distribution paid directly to you or rolled over directly to your traditional or Roth IRA or another qualified retirement plan. 1040ez form 2011 printable If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. 1040ez form 2011 printable No tax withheld. 1040ez form 2011 printable   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. 1040ez form 2011 printable However, if the rollover is to a Roth IRA, you may want to choose to have tax withheld since any amount rolled over is generally included in income. 1040ez form 2011 printable Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. 1040ez form 2011 printable Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. 1040ez form 2011 printable Payment to you option. 1040ez form 2011 printable   If an eligible rollover distribution is paid to you, the OPM or TSP must withhold 20% for income tax even if you plan to roll over the distribution to another qualified retirement plan, traditional or Roth IRA. 1040ez form 2011 printable However, the full amount is treated as distributed to you even though you actually receive only 80%. 1040ez form 2011 printable You generally must include in income any part (including the part withheld) that you do not roll over within 60 days to another qualified retirement plan or to a traditional IRA. 1040ez form 2011 printable Rollovers to Roth IRAs are generally included in income. 1040ez form 2011 printable Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. 1040ez form 2011 printable If you leave government service before the calendar year in which you reach age 55 and are under age 59½ when a distribution is paid to you, you may have to pay an additional 10% tax on any part, including any tax withheld, that you do not roll over. 1040ez form 2011 printable However, distributions from Roth contributions will not be subject to the 10% additional tax because it is a return of your cost (after-tax money). 1040ez form 2011 printable Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. 1040ez form 2011 printable See Roth TSP balance , earlier. 1040ez form 2011 printable Also, see Tax on Early Distributions in Publication 575. 1040ez form 2011 printable Exception to withholding. 1040ez form 2011 printable   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. 1040ez form 2011 printable Partial rollovers. 1040ez form 2011 printable   A lump-sum distribution may qualify for capital gain treatment or the 10-year tax option if the plan participant was born before January 2, 1936. 1040ez form 2011 printable See Lump-Sum Distributions in Publication 575. 1040ez form 2011 printable However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. 1040ez form 2011 printable Rolling over more than amount received. 1040ez form 2011 printable   If you want to roll over more of an eligible rollover distribution than the amount you received after income tax was withheld, you will have to add funds from some other source (such as your savings or borrowed amounts). 1040ez form 2011 printable Example. 1040ez form 2011 printable You left government service at age 53. 1040ez form 2011 printable On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you