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40 Ez Form40 ez form Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 40 ez form Tax questions. 40 ez form Useful Items - You may want to see: Reminders Future developments. 40 ez form For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. 40 ez form IRS. 40 ez form gov/pub721. 40 ez form Phased retirement. 40 ez form The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. 40 ez form This new program will allow eligible employees to begin receiving annuity payments while working part-time. 40 ez form For more information, go to the Office of Personnel Management (OPM) website at www. 40 ez form opm. 40 ez form gov. 40 ez form Roth Thrift Savings Plan (TSP) balance. 40 ez form You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. 40 ez form Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. 40 ez form Qualified distributions from a Roth TSP are not included in your income. 40 ez form See Thrift Savings Plan in Part II for more information. 40 ez form Rollovers. 40 ez form You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. 40 ez form See Rollover Rules in Part II. 40 ez form Rollovers by surviving spouse. 40 ez form You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. 40 ez form See Rollover Rules in Part II. 40 ez form Thrift Savings Plan (TSP) beneficiary participant accounts. 40 ez form If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). 40 ez form The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. 40 ez form Benefits for public safety officer's survivors. 40 ez form A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. 40 ez form For more information, see Dependents of public safety officers in Part IV. 40 ez form Uniformed services Thrift Savings Plan (TSP) accounts. 40 ez form If you have a uniformed services TSP account, it may include contributions from combat zone pay. 40 ez form This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. 40 ez form However, any earnings on those contributions are subject to tax when they are distributed. 40 ez form 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. 40 ez form If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. 40 ez form You can get more information from the TSP website, www. 40 ez form tsp. 40 ez form gov, or the TSP Service Office. 40 ez form Photographs of missing children. 40 ez form The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 40 ez form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 40 ez form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 40 ez form Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. 40 ez form These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). 40 ez form Tax rules for annuity benefits. 40 ez form Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. 40 ez form The rest of your benefits are taxable. 40 ez form If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. 40 ez form If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. 40 ez form See Part II, Rules for Retirees . 40 ez form Thrift Savings Plan. 40 ez form The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. 40 ez form This plan is similar to private sector 401(k) plans. 40 ez form You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. 40 ez form The contributions and earnings on them are not taxed until they are distributed to you. 40 ez form Also the TSP offers a Roth TSP option. 40 ez form Contributions to this type of balance are after tax and qualified distributions from the account are tax free. 40 ez form See Thrift Savings Plan in Part II. 40 ez form Comments and suggestions. 40 ez form We welcome your comments about this publication and your suggestions for future editions. 40 ez form You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 40 ez form NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 40 ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 40 ez form You can send your comments from www. 40 ez form irs. 40 ez form gov/formspubs/. 40 ez form Click on “More Information” and then on “Comment on Tax Forms and Publications”. 40 ez form 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. 40 ez form Ordering forms and publications. 40 ez form Visit www. 40 ez form irs. 40 ez form 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. 40 ez form Internal Revenue Service 1201 N. 40 ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 40 ez form If you have a tax question, check the information available on IRS. 40 ez form gov or call 1-800-829-1040. 40 ez form We cannot answer tax questions sent to either of the above addresses. 40 ez form Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 40 ez form 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. 40 ez form Prev Up Next Home More Online Publications
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