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1040x return Publication 939 - Introductory Material Table of Contents What's New Future developments. 1040x return IntroductionSimplified Method. 1040x return Ordering forms and publications. 1040x return Tax questions. 1040x return Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). 1040x return For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 1040x return Future developments. 1040x return For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. 1040x return IRS. 1040x return gov/pub939. 1040x return Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. 1040x return Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. 1040x return What is the General Rule. 1040x return   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. 1040x return The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. 1040x return Who must use the General Rule. 1040x return   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. 1040x return If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. 1040x return This choice is irrevocable and applied to all later annuity payments. 1040x return The following are qualified plans. 1040x return A qualified employee plan. 1040x return A qualified employee annuity. 1040x return A tax-sheltered annuity (TSA) plan or contract. 1040x return Simplified Method. 1040x return   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. 1040x return This method is described in Publication 575, Pension and Annuity Income. 1040x return   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. 1040x return Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). 1040x return For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 1040x return Topics not covered in this publication. 1040x return   Certain topics related to pensions and annuities are not covered in this publication. 1040x return They include: Simplified Method. 1040x return This method is covered in Publication 575. 1040x return That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). 1040x return Individual retirement arrangements (IRAs). 1040x return Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). 1040x return Life insurance payments. 1040x return If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. 1040x return Help from IRS. 1040x return   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. 1040x return For information on this service, see Requesting a Ruling on Taxation of Annuity , later. 1040x return Comments and suggestions. 1040x return   We welcome your comments about this publication and your suggestions for future editions. 1040x return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x return   You can send your comments from www. 1040x return irs. 1040x return gov/formspubs/. 1040x return Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040x return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040x return Ordering forms and publications. 1040x return   Visit www. 1040x return irs. 1040x return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040x return Internal Revenue Service 1201 N. 1040x return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x return   If you have a tax question, check the information available on IRS. 1040x return gov or call 1-800-829-1040. 1040x return We cannot answer tax questions sent to either of the above addresses. 1040x return Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. 1040x return S. 1040x return Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040x return See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 1040x return 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Credits & Deductions

There are a variety of credits and deductions for individual and business taxpayers. 

The Earned Income Tax Credit, and the Child and Dependent Care Credit help millions of families every year. There are also a number of credits for small and large businesses. You may have taken deductions when you prepared your annual tax return. In addition to the standard deduction for individuals, common deductions include home mortgage interest, state and local tax, and charitable contributions. Many business expenses are deductible as well.

 Individual Credits

 

 Business Credits

 
 

 Individual Deductions

 

Business Deductions

 

 

 

 

Page Last Reviewed or Updated: 27-Aug-2013

The 1040x Return

1040x return Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. 1040x return Tax questions. 1040x return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040x return How To Use This Workbook You can use this workbook by following these five steps. 1040x return Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. 1040x return Know the definitions of adjusted basis and fair market value, discussed below. 1040x return Fill out Schedules 1 through 6. 1040x return Read the Instructions for Form 4684. 1040x return Fill out Form 4684 using the information you entered in Schedules 1 through 6. 1040x return Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. 1040x return Take what's in each row of. 1040x return . 1040x return . 1040x return And enter it on Form 4684. 1040x return . 1040x return . 1040x return Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. 1040x return   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. 1040x return If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. 1040x return If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. 1040x return Fair market value. 1040x return   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. 1040x return When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. 1040x return Deduction limits. 1040x return   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. 1040x return See the Instructions for Form 4684, Section B. 1040x return If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. 1040x return   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. 1040x return Employee property is property used in performing services as an employee. 1040x return Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. 1040x return You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 1040x return NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040x return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x return You can email us at taxforms@irs. 1040x return gov. 1040x return Please put “Publications Comment” on the subject line. 1040x return You can also send us comments from www. 1040x return irs. 1040x return gov/formspubs/. 1040x return Select “Comment on Tax Forms and Publications” under “Information about. 1040x return ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040x return Ordering forms and publications. 1040x return   Visit www. 1040x return irs. 1040x return gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040x return Internal Revenue Service 1201 N. 1040x return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x return   If you have a tax question, check the information available on IRS. 1040x return gov or call 1-800-829-1040. 1040x return We cannot answer tax questions sent to either of the above addresses. 1040x return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 1040x return By selecting the method that is best for you, you will have quick and easy access to tax help. 1040x return Free help with your return. 1040x return   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040x return The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040x return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040x return To find the nearest VITA or TCE site, visit IRS. 1040x return gov or call 1-800-906-9887 or 1-800-829-1040. 1040x return   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 1040x return aarp. 1040x return org/money/taxaide. 1040x return   For more information on these programs, go to IRS. 1040x return gov and enter keyword “VITA” in the upper right-hand corner. 1040x return Internet. 1040x return You can access the IRS website at IRS. 1040x return gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. 1040x return Go to IRS. 1040x return gov and click on Where's My Refund. 1040x return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040x return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040x return Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x return E-file your return. 1040x return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040x return Download forms, including talking tax forms, instructions, and publications. 1040x return Order IRS products online. 1040x return Research your tax questions online. 1040x return Search publications online by topic or keyword. 1040x return Use the online Internal Revenue Code, regulations, or other official guidance. 1040x return View Internal Revenue Bulletins (IRBs) published in the last few years. 1040x return Figure your withholding allowances using the withholding calculator online at www. 1040x return irs. 1040x return gov/individuals. 1040x return Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 1040x return irs. 1040x return gov/individuals. 1040x return Sign up to receive local and national tax news by email. 1040x return Get information on starting and operating a small business. 1040x return Phone. 1040x return Many services are available by phone. 1040x return   Ordering forms, instructions, and publications. 1040x return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040x return You should receive your order within 10 days. 1040x return Asking tax questions. 1040x return Call the IRS with your tax questions at 1-800-829-1040. 1040x return Solving problems. 1040x return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040x return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040x return Call your local Taxpayer Assistance Center for an appointment. 1040x return To find the number, go to www. 1040x return irs. 1040x return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x return TTY/TDD equipment. 1040x return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040x return TeleTax topics. 1040x return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040x return Refund information. 1040x return You can check the status of your refund on the new IRS phone app. 1040x return Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. 1040x return IRS2Go is a new way to provide you with information and tools. 1040x return To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 1040x return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040x return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040x return Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x return If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 1040x return Other refund information. 1040x return To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 1040x return Evaluating the quality of our telephone services. 1040x return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040x return One method is for a second IRS representative to listen in on or record random telephone calls. 1040x return Another is to ask some callers to complete a short survey at the end of the call. 1040x return Walk-in. 1040x return Many products and services are available on a walk-in basis. 1040x return   Products. 1040x return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x return Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 1040x return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040x return Services. 1040x return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040x return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040x return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 1040x return No appointment is necessary—just walk in. 1040x return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040x return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040x return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 1040x return All other issues will be handled without an appointment. 1040x return To find the number of your local office, go to  www. 1040x return irs. 1040x return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x return Mail. 1040x return You can send your order for forms, instructions, and publications to the address below. 1040x return You should receive a response within 10 days after your request is received. 1040x return  Internal Revenue Service 1201 N. 1040x return Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 1040x return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x return Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 1040x return We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 1040x return Remember, the worst thing you can do is nothing at all. 1040x return   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 1040x return You face (or your business is facing) an immediate threat of adverse action. 1040x return You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 1040x return   If you qualify for our help, we’ll do everything we can to get your problem resolved. 1040x return You will be assigned to one advocate who will be with you at every turn. 1040x return We have offices in every state, the District of Columbia, and Puerto Rico. 1040x return Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 1040x return And our services are always free. 1040x return   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 1040x return Our tax toolkit at www. 1040x return TaxpayerAdvocate. 1040x return irs. 1040x return gov can help you understand these rights. 1040x return   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 1040x return irs. 1040x return gov/advocate. 1040x return You can also call our toll-free number at 1-877-777-4778. 1040x return   TAS also handles large-scale or systemic problems that affect many taxpayers. 1040x return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040x return irs. 1040x return gov/advocate. 1040x return Low Income Taxpayer Clinics (LITCs). 1040x return   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 1040x return Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 1040x return These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 1040x return Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 1040x return For more information and to find a clinic near you, see the LITC page at www. 1040x return irs. 1040x return gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x return This publication is also available by calling 1-800-829-3676 or at your local IRS office. 1040x return Free tax services. 1040x return   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 1040x return Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 1040x return The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 1040x return The majority of the information and services listed in this publication are available to you free of charge. 1040x return If there is a fee associated with a resource or service, it is listed in the publication. 1040x return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040x return DVD for tax products. 1040x return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040x return Prior-year forms, instructions, and publications. 1040x return Tax Map: an electronic research tool and finding aid. 1040x return Tax law frequently asked questions. 1040x return Tax Topics from the IRS telephone response system. 1040x return Internal Revenue Code—Title 26 of the U. 1040x return S. 1040x return Code. 1040x return Links to other Internet based Tax Research Materials. 1040x return Fill-in, print, and save features for most tax forms. 1040x return Internal Revenue Bulletins. 1040x return Toll-free and email technical support. 1040x return Two releases during the year. 1040x return  – The first release will ship the beginning of January 2012. 1040x return  – The final release will ship the beginning of March 2012. 1040x return Purchase the DVD from National Technical Information Service (NTIS) at www. 1040x return irs. 1040x return gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 1040x return Prev  Up  Next   Home   More Online Publications