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Amend Federal Tax Return

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Amend Federal Tax Return

Amend federal tax return 2. Amend federal tax return   Estado Civil para Efectos de la Declaración Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Amend federal tax return Divorcio y nuevo matrimonio. Amend federal tax return Matrimonios anulados. Amend federal tax return Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Amend federal tax return Personas consideradas casadas. Amend federal tax return Matrimonio del mismo sexo. Amend federal tax return Cónyuge fallecido durante el año. Amend federal tax return Personas casadas que viven separadas. Amend federal tax return Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente Qué Hay de Nuevo Estado civil para efectos de la declaración de parejas del mismo sexo. Amend federal tax return  Si tiene un cónyuge que es del mismo sexo de usted y con quien se casó en un estado (o país extranjero) que reconoce legalmente el matrimonio entre personas del mismo sexo, usted y su cónyuge, por lo general, tendrán que utilizar el estado civil para efectos de la declaración de “casado que presenta una declaración conjunta” o “casado que presenta una declaración por separado” en su declaración de impuestos que corresponde al año 2013, aun si usted y su cónyuge viven ahora en un estado (o país extranjero) que no reconoce legalmente el matrimonio entre personas del mismo sexo. Amend federal tax return Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. Amend federal tax return Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. Amend federal tax return Hay cinco estados civiles para efectos de la declaración: Soltero. Amend federal tax return Casado que presenta una declaración conjunta. Amend federal tax return Casado que presenta una declaración por separado. Amend federal tax return Cabeza de familia. Amend federal tax return Viudo que reúne los requisitos con hijo dependiente. Amend federal tax return Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. Amend federal tax return Tiene que determinar su estado civil para efectos de la declaración antes de determinar si tiene que presentar una declaración de impuestos (capítulo 1), su deducción estándar (capítulo 20) y su impuesto correcto (capítulo 30). Amend federal tax return También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. Amend federal tax return Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 519 U. Amend federal tax return S. Amend federal tax return Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés 555 Community Property (Bienes gananciales), en inglés Estado Civil Por lo general, su estado civil para efectos de la declaración depende de si a usted se le considera casado o no casado. Amend federal tax return Personas no casadas. Amend federal tax return   Se le considera no casado durante todo el año si, en el último día de su año tributario, usted no está casado o está legalmente separado de su cónyuge por decreto de divorcio o de manutención por separación. Amend federal tax return La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. Amend federal tax return Personas divorciadas. Amend federal tax return   Si está divorciado por decreto final de divorcio para el último día del año, a usted se le considera no casado por todo el año. Amend federal tax return Divorcio y nuevo matrimonio. Amend federal tax return   Si se divorcian con el fin exclusivo de presentar declaraciones de impuestos como no casados y en el momento de efectuarse el divorcio usted y su cónyuge tienen la intención de volverse a casar, y así lo hicieron en el año tributario siguiente, usted y su cónyuge están obligados a presentar la declaración como casados en los dos años. Amend federal tax return Matrimonios anulados. Amend federal tax return    Si obtiene de un tribunal un decreto de anulación de matrimonio que establezca que nunca existió matrimonio válido alguno, se le considera no casado aun si ha presentado declaraciones conjuntas en años anteriores. Amend federal tax return Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. Amend federal tax return S. Amend federal tax return Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso)), en inglés, declarando su estado civil de soltero o cabeza de familia para todos los años tributarios afectados por la anulación de matrimonio que no estén excluídos por la ley de prescripción para presentar una declaración de impuestos. Amend federal tax return Por lo general, para un crédito o reembolso, tiene que presentar el Formulario 1040X dentro de 3 años (incluyendo extensiones) después de la fecha en que presentó su declaración original, o dentro de 2 años después de la fecha en que pagó el impuesto, lo que sea más tarde. Amend federal tax return Si presentó la declaración original con anticipación (por ejemplo, el 1 de marzo), se considera que su declaración se presentó en la fecha de vencimiento (por lo general el 15 de abril). Amend federal tax return Sin embargo, si tiene una extensión para presentar la declaración (por ejemplo, el 15 de octubre), pero la presentó con anticipación y la recibimos el 1 de julio, se considera que su declaración se presentó el 1 de julio. Amend federal tax return Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Amend federal tax return   Si a usted se le considera no casado, podría presentar la declaración como cabeza de familia o como viudo que reúne los requisitos con hijo dependiente. Amend federal tax return Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. Amend federal tax return Personas casadas. Amend federal tax return   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. Amend federal tax return Personas consideradas casadas. Amend federal tax return   A usted se le considera casado si, en el último día de su año tributario, usted y su cónyuge cumplen cualquiera de las siguientes condiciones: Están casados y viven juntos como cónyuges. Amend federal tax return Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. Amend federal tax return Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. Amend federal tax return Están separados por un decreto provisional (o sea, que no es final) de divorcio. Amend federal tax return Para propósitos de una declaración conjunta, a usted no se le considera divorciado. Amend federal tax return Matrimonio del mismo sexo. Amend federal tax return   Para propósitos tributarios federales, se consideran como casadas a las personas del mismo sexo que se casaron legalmente en un estado (o país extranjero) cuyas leyes autorizan el matrimonio entre dos personas del mismo sexo, aun si el estado en el que viven actualmente dichas personas no reconoce el matrimonio entre personas del mismo sexo. Amend federal tax return El término “cónyuge” incluye a un individuo que está casado con una persona de su mismo sexo si la pareja está legalmente casada conforme a la ley estatal (o extranjera). Amend federal tax return Sin embargo, las personas que están en una sociedad doméstica (“ domestic partnership ”), unión civil u otra relación semejante que no es considerada un matrimonio conforme a las leyes estatales (o extranjeras) no están consideradas como casadas para propósitos tributarios federales. Amend federal tax return Para más detalles, consulte la Publicación 501, en inglés. Amend federal tax return Cónyuge fallecido durante el año. Amend federal tax return   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. Amend federal tax return   Si no se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta en nombre suyo y de su cónyuge fallecido. Amend federal tax return También podría tener derecho, durante los 2 años siguientes, a los beneficios especiales que se explican más adelante en la sección titulada Viudo que Reúne los Requisitos con Hijo Dependiente . Amend federal tax return   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. Amend federal tax return El estado civil para efectos de la declaración de su cónyuge fallecido será el de casado que presenta una declaración por separado para dicho año. Amend federal tax return Personas casadas que viven separadas. Amend federal tax return   Si usted vive separado de su cónyuge y satisface ciertos requisitos quizás pueda presentar la declaración como cabeza de familia aunque no esté divorciado o legalmente separado. Amend federal tax return Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, la cantidad correspondiente a su deducción estándar será mayor. Amend federal tax return Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. Amend federal tax return Vea más adelante Cabeza de Familia . Amend federal tax return Soltero Su estado civil para efectos de la declaración es soltero si se considera que no está casado y no reúne los requisitos para otro estado civil. Amend federal tax return Para determinar su estado civil vea el apartado anterior titulado Estado Civil . Amend federal tax return Viudo. Amend federal tax return   Podría declarar el estado civil de soltero si antes del 1 de enero del año 2013 enviudó y no se volvió a casar antes de finalizar el año 2013. Amend federal tax return No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. Amend federal tax return Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. Amend federal tax return Cómo presentar la declaración. Amend federal tax return   Puede presentar el Formulario 1040. Amend federal tax return Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Amend federal tax return Además, si usted no tiene dependientes y tiene menos de 65 años de edad, no es ciego y cumple otros requisitos, puede presentar el Formulario 1040EZ. Amend federal tax return Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. Amend federal tax return Utilice la columna de Soltero en la Tabla de Impuestos o la Sección A de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Amend federal tax return Casados que Presentan una Declaración Conjunta Puede elegir el estado civil de casado que presenta una declaración conjunta si se le considera casado y usted y su cónyuge deciden presentar una declaración conjunta. Amend federal tax return En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. Amend federal tax return Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. Amend federal tax return Si usted y su cónyuge deciden presentar una declaración conjunta, es posible que sus impuestos sean menores que la suma de los impuestos de los otros estados civiles. Amend federal tax return Además, su deducción estándar (si no detallan sus deducciones) podría ser mayor y podrían reunir los requisitos para recibir beneficios tributarios no aplicables a otros estados civiles para efectos de la declaración. Amend federal tax return Si usted y su cónyuge tienen ingresos, quizás les convendría calcular el impuesto en una declaración conjunta y en declaraciones separadas (usando el estado civil de casado que presenta la declaración por separado). Amend federal tax return Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. Amend federal tax return Cómo presentar la declaración. Amend federal tax return   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. Amend federal tax return Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Amend federal tax return Además, si usted o su cónyuge no tienen dependientes, ambos tienen menos de 65 años de edad, no están ciegos y cumplen otros requisitos, pueden presentar el Formulario 1040EZ. Amend federal tax return Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. Amend federal tax return Para calcular sus impuestos, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Amend federal tax return Cónyuge fallecido. Amend federal tax return   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año y puede elegir el estado civil de casado que presenta una declaración conjunta. Amend federal tax return Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. Amend federal tax return   Si su cónyuge falleció en 2014 antes de presentar la declaración de 2013, para efectos de la declaración de 2013 puede elegir casado que presenta la declaración conjunta. Amend federal tax return Personas divorciadas. Amend federal tax return   Si para el último día del año usted está divorciado conforme a un decreto definitivo de divorcio, se le considerará no casado durante todo el año y no podrá utilizar la clasificación de casado que presenta declaración conjunta como estado civil para efectos de la declaración de impuestos. Amend federal tax return Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. Amend federal tax return Período contable. Amend federal tax return   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. Amend federal tax return Vea Períodos Contables y Métodos Contables , en el capítulo 1. Amend federal tax return Responsabilidad conjunta. Amend federal tax return   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. Amend federal tax return Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. Amend federal tax return O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. Amend federal tax return Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. Amend federal tax return   Puede que usted quiera presentar la declaración por separado si: usted cree que su cónyuge no está declarando todo el impuesto de él o ella, o usted no quiere ser responsable de todo el impuesto que su cónyuge adeude si a su cónyuge no se le retiene suficiente impuesto o no paga suficiente impuesto estimado. Amend federal tax return Contribuyente divorciado. Amend federal tax return   Usted podría ser individual y conjuntamente responsable de todo impuesto, además de todos los intereses y multas adeudados en una declaración conjunta presentada antes de su divorcio. Amend federal tax return Esta responsabilidad puede ser aplicable aun en el caso en que su decreto de divorcio establezca que su ex cónyuge es responsable de toda cantidad adeudada correspondiente a declaraciones de impuestos conjuntas presentadas anteriormente. Amend federal tax return Alivio tributario en el caso de obligación conjunta. Amend federal tax return   En algunos casos, en una declaración conjunta, uno de los cónyuges puede ser exonerado de la responsabilidad conjunta de pagar impuestos, intereses y multas por cantidades correspondientes al otro cónyuge que fuesen declaradas incorrectamente en una declaración conjunta. Amend federal tax return Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. Amend federal tax return   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. Amend federal tax return Separación de la obligación (disponible solamente a las personas que presenten una declaración conjunta y que sean divorciadas, viudas, legalmente separadas o que no hayan vivido juntas durante los 12 meses inmediatamente anteriores a la fecha en que se presente esta solicitud de alivio). Amend federal tax return Alivio equitativo. Amend federal tax return    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. Amend federal tax return En la Publicación 971, Innocent Spouse Relief (Alivio del cónyuge inocente), en inglés, puede encontrar información detallada sobre este tema, así como sobre quién reúne los requisitos para recibir dicho alivio. Amend federal tax return Firma de la declaración conjunta. Amend federal tax return   Cada cónyuge está obligado, por lo general, a firmar la declaración. Amend federal tax return De lo contrario, no se considerará declaración conjunta. Amend federal tax return Si el cónyuge falleció antes de firmar la declaración. Amend federal tax return   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. Amend federal tax return Si ni usted ni otra persona ha sido todavía nombrado albacea o administrador, puede firmar la declaración en nombre de su cónyuge y escribir “ Filing as surviving spouse ” (Declarar como cónyuge sobreviviente) en el espacio donde firma la declaración. Amend federal tax return Cónyuge ausente del hogar. Amend federal tax return   Si su cónyuge se encuentra ausente del hogar, usted debe preparar la declaración, firmarla y enviarla a su cónyuge para que la firme de manera que pueda presentarla a tiempo. Amend federal tax return Impedimento para firmar la declaración debido a enfermedad o lesión. Amend federal tax return   Si su cónyuge no puede firmar por razón de enfermedad o lesión y le pide a usted que firme por él o ella, puede firmar el nombre de su cónyuge en el espacio correspondiente en la declaración seguido por las palabras “ By (su nombre), Husband (esposo) o Wife (esposa)”. Amend federal tax return Asegúrese también de firmar en el espacio correspondiente a su firma. Amend federal tax return Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. Amend federal tax return Este escrito debe incluir el número del formulario que utiliza para presentar la declaración, el año tributario, la razón por la cual su cónyuge no puede firmar dicha declaración y debe especificar el consentimiento de su cónyuge para que firme por él o ella. Amend federal tax return Si firma como tutor de su cónyuge. Amend federal tax return   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. Amend federal tax return Cónyuge en zona de combate. Amend federal tax return   Puede firmar una declaración conjunta si su cónyuge no puede firmar la declaración porque está en una zona de combate (como el área del Golfo Pérsico, Serbia, Montenegro, Albania o Afganistán), aunque usted no tenga un poder legal u otro tipo de autorización escrita. Amend federal tax return Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. Amend federal tax return Para más información sobre los requisitos tributarios especiales para personas que estén prestando servicios en una zona de combate, o que hayan sido declaradas desaparecidas en una zona de combate, vea la Publicación 3, Armed Forces' Tax Guide (Guía de impuestos para las Fuerzas Armadas), en inglés. Amend federal tax return Otras razones por las cuales su cónyuge no puede firmar. Amend federal tax return    Si su cónyuge no puede firmar la declaración por cualquier otra razón, usted puede firmarla por él o ella únicamente si se le otorga un poder legal válido (un documento legal en el cual se le autoriza para actuar en nombre de su cónyuge). Amend federal tax return Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. Amend federal tax return Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. Amend federal tax return Extranjero no residente o extranjero con doble estado de residencia. Amend federal tax return   Por lo general, un cónyuge no puede presentar una declaración conjunta si uno de los cónyuges es extranjero no residente en cualquier momento durante el año tributario. Amend federal tax return Sin embargo, si un cónyuge era extranjero no residente o extranjero con doble estado de residencia y estaba casado con un ciudadano o residente de los Estados Unidos al finalizar el año, ambos cónyuges pueden optar por presentar una declaración conjunta. Amend federal tax return Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. Amend federal tax return Vea el capítulo 1 de la Publicación 519, en inglés. Amend federal tax return Casados que Presentan la Declaración por Separado Si está casado, usted y su cónyuge pueden optar por usar el estado civil de casados que presentan la declaración por separado. Amend federal tax return Pueden beneficiarse de este método si quieren responsabilizarse únicamente de su propio impuesto o si dicho impuesto resultara ser menor que el impuesto declarado en una declaración conjunta. Amend federal tax return Si usted y su cónyuge no están de acuerdo en presentar la declaración conjunta, tiene que presentar su declaración por separado a menos que reúna los requisitos para el estado civil de cabeza de familia que se explica más adelante. Amend federal tax return Puede elegir el estado civil de cabeza de familia si se le considera soltero porque vive separado de su cónyuge y reúne ciertos requisitos (explicados más adelante bajo Cabeza de Familia ). Amend federal tax return Esto es aplicable a usted aunque no esté divorciado o legalmente separado. Amend federal tax return Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, es posible que pague menos impuestos, que pueda reclamar el crédito por ingreso del trabajo y otros créditos adicionales; además, su deducción estándar será mayor. Amend federal tax return El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. Amend federal tax return Para información adicional, vea Cabeza de Familia , más adelante. Amend federal tax return Usted, por lo general, pagará una suma mayor de impuestos en declaraciones separadas de lo que pagarían en una declaración conjunta por las razones detalladas en la sección Reglas Especiales , que aparece más adelante. Amend federal tax return Sin embargo, a menos que usted y su cónyuge tengan que presentar declaraciones por separado, deben calcular sus impuestos de las dos maneras (en una declaración conjunta y en declaraciones separadas). Amend federal tax return De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. Amend federal tax return Al calcular el monto combinado de los impuestos de ambos cónyuges, usted querrá tener en cuenta los impuestos estatales al igual que los impuestos federales. Amend federal tax return Cómo presentar la declaración. Amend federal tax return   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. Amend federal tax return Puede declarar una exención por su cónyuge solamente si éste no recibe ingresos brutos, no presenta una declaración y no es dependiente de otro contribuyente. Amend federal tax return Puede presentar el Formulario 1040. Amend federal tax return Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Amend federal tax return Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. Amend federal tax return Anote el nombre completo de su cónyuge y el número de Seguro Social (SSN, por sus siglas en inglés) o el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) de su cónyuge en los espacios provistos. Amend federal tax return Si su cónyuge no tiene y no se le requiere tener un SSN o un ITIN, anote “ NRA ” (extranjero no residente, por sus siglas en inglés) en el espacio provisto para el SSN de su cónyuge. Amend federal tax return Utilice la columna para Casado que presenta una declaración por separado en la Tabla de Impuestos o en la Sección C de la Hoja de Trabajo para el Cálculo del Impuesto para calcular su impuesto. Amend federal tax return Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. Amend federal tax return Debido a estas reglas especiales, por lo general usted pagará más impuestos en una declaración por separado de lo que pagaría si utilizara otro estado civil al cual tiene derecho. Amend federal tax return   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. Amend federal tax return La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. Amend federal tax return No puede tomar el crédito por gastos de cuidado de hijos y dependientes en la mayoría de los casos y la cantidad que puede excluir del ingreso en un programa de ayuda del empleador para el cuidado de dependientes es un máximo de $2,500 (en vez de $5,000). Amend federal tax return Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. Amend federal tax return Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. Amend federal tax return No puede tomar el crédito por ingreso del trabajo. Amend federal tax return No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. Amend federal tax return No puede tomar los créditos tributarios por enseñanza superior (el crédito de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje), declarar la deducción por intereses sobre un préstamo de estudios o las deducciones por matrícula y cuotas escolares. Amend federal tax return No puede excluir ningún ingreso de intereses procedentes de un bono de ahorros de los Estados Unidos calificado que haya utilizado para gastos de enseñanza superior. Amend federal tax return Si vivió con su cónyuge en algún momento durante el año tributario: No puede reclamar el crédito para ancianos o para personas incapacitadas y Tendrá que incluir en sus ingresos un porcentaje más grande de los beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria que haya recibido (hasta el 85%). Amend federal tax return Los siguientes créditos y deducciones se reducen en el caso de niveles de ingreso que sean la mitad de lo que serían en una declaración conjunta: El crédito tributario por hijos, El crédito por aportaciones a cuentas de ahorros para la jubilación, La deducción por exenciones personales y Las deducciones detalladas. Amend federal tax return Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). Amend federal tax return Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. Amend federal tax return Si usted puede reclamar la deducción estándar, la cantidad básica de su deducción estándar es la mitad de la cantidad permitida en una declaración conjunta. Amend federal tax return Límites del ingreso bruto ajustado. Amend federal tax return   Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) en una declaración separada es menor de lo que hubiera podido ser en una declaración conjunta, usted podría deducir una cantidad mayor para ciertas deducciones limitadas por el ingreso bruto ajustado, tales como gastos médicos. Amend federal tax return Arreglos de ahorros para la jubilación. Amend federal tax return   Es posible que no pueda deducir la totalidad o parte de sus aportaciones a un arreglo de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés) si usted o su cónyuge estuvo cubierto por un plan de jubilación de su trabajo durante el año. Amend federal tax return Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. Amend federal tax return Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. Amend federal tax return Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. Amend federal tax return Pérdidas de actividades de alquiler. Amend federal tax return   Si participó activamente en una actividad pasiva de alquiler de bienes raíces que haya generado una pérdida, normalmente puede deducir la pérdida de su ingreso no pasivo, hasta $25,000. Amend federal tax return Esto se denomina “descuento especial”. Amend federal tax return Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. Amend federal tax return Las personas casadas que presentan declaraciones por separado que vivieron separadas en todo momento durante el año pueden obtener cada una por separado un descuento máximo especial de $12,500 por pérdidas de actividades pasivas de bienes raíces. Amend federal tax return Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. Amend federal tax return Estados donde rige la ley de los bienes gananciales. Amend federal tax return   Si vive en Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington o Wisconsin y presenta una declaración por separado, es posible que sus ingresos se consideren ingresos por separado o ingresos como bienes gananciales para efectos del impuesto sobre el ingreso. Amend federal tax return Vea la Publicación 555, en inglés. Amend federal tax return Declaración Conjunta Después de Presentar Declaraciones por Separado Puede cambiar su estado civil para efectos de la declaración después de presentar una declaración por separado a una declaración conjunta presentando una declaración enmendada, utilizando el Formulario 1040X. Amend federal tax return Por lo general, puede cambiar a una declaración conjunta en cualquier momento dentro de un plazo de 3 años a partir de la fecha límite para presentar la declaración o declaraciones separadas. Amend federal tax return Este plazo no incluye prórroga alguna. Amend federal tax return Una declaración separada incluye una declaración que usted o su cónyuge haya presentado con uno de los tres estados civiles siguientes: casado que presenta la declaración por separado, soltero o cabeza de familia. Amend federal tax return Declaración por Separado Después de Presentar una Declaración Conjunta Una vez que hayan presentado una declaración conjunta, no podrán optar por presentar declaraciones por separado para ese año después de la fecha límite para presentar dicha declaración conjunta. Amend federal tax return Excepción. Amend federal tax return   El representante personal de un fallecido puede cambiar la opción del cónyuge sobreviviente de presentar una declaración conjunta, presentando en su lugar una declaración por separado en nombre del fallecido. Amend federal tax return El representante personal tiene hasta 1 año a partir de la fecha de vencimiento del plazo de entrega de la declaración (incluidas prórrogas) para hacer el cambio. Amend federal tax return Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre la presentación de la declaración final para un fallecido. Amend federal tax return Cabeza de Familia Puede presentar la declaración como cabeza de familia si cumple todos los requisitos siguientes: No está casado o “se le consideraba no casado” en el último día del año. Amend federal tax return Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. Amend federal tax return Pagó más de la mitad del costo de mantener una vivienda durante el año. Amend federal tax return Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). Amend federal tax return Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. Amend federal tax return Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. Amend federal tax return Si reúne los requisitos para presentar la declaración como cabeza de familia, su tasa de impuesto será, por lo general, menor que las tasas para solteros o casados que presentan declaraciones por separado. Amend federal tax return Usted recibirá, además, una deducción estándar mayor de la que recibiría si se basara en el estado civil de soltero o de casado que presenta una declaración por separado. Amend federal tax return Hijos secuestrados. Amend federal tax return   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. Amend federal tax return Para más información, vea la Publicación 501, en inglés. Amend federal tax return Cómo presentar la declaración. Amend federal tax return   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. Amend federal tax return Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Amend federal tax return Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. Amend federal tax return Utilice la columna Cabeza de familia en la Tabla de Impuestos o la Sección D de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Amend federal tax return Personas Consideradas no Casadas Para tener derecho al estado civil de cabeza de familia, tiene que ser no casado o considerado no casado el último día del año. Amend federal tax return Se le considera no casado el último día del año tributario si reúne todos los requisitos siguientes: Presenta una declaración separada, definida anteriormente en la sección titulada Declaración Conjunta Después de Presentar Declaraciones por Separado . Amend federal tax return Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. Amend federal tax return Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. Amend federal tax return Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. Amend federal tax return Vea más adelante Ausencias temporales , bajo Persona Calificada. Amend federal tax return Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. Amend federal tax return (Vea Vivienda de una persona calificada , bajo Persona Calificada, más adelante, para los requisitos aplicables al nacimiento, fallecimiento o ausencia temporal de un hijo durante el año). Amend federal tax return Tiene que tener derecho a reclamar una exención por el hijo. Amend federal tax return No obstante, usted cumple este requisito si no puede reclamar una exención por su hijo solamente porque el padre que no tiene la custodia puede declararlo basándose en los requisitos que se describen en Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3 o en Requisito de Manutención para Hijos de Padres Divorciados o Separados (o padres que no viven juntos) bajo Pariente Calificado en el capítulo 3. Amend federal tax return Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . Amend federal tax return Si se le considera casado por parte del año y vivió en un estado donde rige la ley de los bienes gananciales (indicado anteriormente bajo la sección titulada Casados que Presentan la Declaración por Separado), es posible que correspondan requisitos especiales para determinar su ingreso y sus gastos. Amend federal tax return Vea la Publicación 555, en inglés, para más información. Amend federal tax return Hoja de Trabajo 2-1. Amend federal tax return Costo de Mantenimiento de la Vivienda   Cantidad que Usted Pagó Costo Total Impuestos sobre la propiedad $ $ Gastos por intereses hipotecarios     Alquiler     Gastos de servicios públicos     Mantenimiento y reparaciones     Seguro de la propiedad     Alimentos consumidos  en la vivienda     Otros gastos del hogar     Totales $ $ Menos la cantidad total que usted pagó   () Cantidad que otras personas pagaron   $ Si el total de lo que usted pagó es más de lo que otros pagaron, usted reúne el requisito de pagar más de la mitad del mantenimiento de la vivienda. Amend federal tax return Cónyuge extranjero no residente. Amend federal tax return   Se le considera no casado para propósitos del estado civil de cabeza de familia si su cónyuge fue extranjero no residente en alguna parte del año y usted no opta por incluir a su cónyuge no residente en la declaración como extranjero residente. Amend federal tax return No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. Amend federal tax return Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. Amend federal tax return Elección de incluir al cónyuge en la declaración como residente. Amend federal tax return   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. Amend federal tax return Vea la Publicación 519, U. Amend federal tax return S. Amend federal tax return Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. Amend federal tax return Personas que Mantienen una Vivienda Para tener derecho al estado civil de cabeza de familia para la declaración, tiene que pagar más de la mitad de los gastos de mantener la vivienda durante el año. Amend federal tax return Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. Amend federal tax return Costos que se incluyen. Amend federal tax return   Incluya en los costos de mantenimiento de la vivienda, gastos como alquiler, intereses hipotecarios, impuestos sobre bienes raíces, seguro de la vivienda, reparaciones, servicios públicos y alimentos consumidos en la vivienda. Amend federal tax return   Si usó pagos recibidos bajo el programa Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés)) u otros programas de asistencia pública para pagar parte del costo de mantener su vivienda, no los puede incluir como dinero pagado. Amend federal tax return No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. Amend federal tax return Costos que no se incluyen. Amend federal tax return   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. Amend federal tax return Tampoco incluya el valor del alquiler de una vivienda de la cual usted es dueño ni el valor de los servicios prestados por usted o por un miembro de su hogar. Amend federal tax return Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. Amend federal tax return Toda persona no descrita en la Tabla 2-1 no es una persona calificada. Amend federal tax return Ejemplo 1: hijo. Amend federal tax return Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. Amend federal tax return Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. Amend federal tax return Por lo tanto, es el hijo calificado de usted (vea Hijo Calificado en el capítulo 3), ya que es soltero, es una persona calificada en la que usted puede basarse para presentar la declaración de impuestos como cabeza de familia. Amend federal tax return Ejemplo 2: hijo no considerado persona calificada. Amend federal tax return Los datos son iguales a los del Ejemplo 1, excepto que su hijo tenía 25 años de edad al finalizar el año y su ingreso bruto fue $5,000. Amend federal tax return Debido a que su hijo no satisface el Requisito de Edad (explicado en el capítulo 3 bajo Hijo Calificado), su hijo no es considerado hijo calificado. Amend federal tax return Debido a que él no satisface el Requisito del Ingreso Bruto (explicado bajo Pariente Calificado en el capítulo 3), él no es el pariente calificado de usted. Amend federal tax return Por lo tanto, él no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Amend federal tax return Ejemplo 3: novia. Amend federal tax return Su novia vivió con usted durante todo el año. Amend federal tax return Aunque ella podría ser el pariente calificado de usted si reúne el requisito del ingreso bruto y el requisito de manutención (explicados en el capítulo 3), ella no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia debido a que ella no está emparentada con usted en una de las maneras mencionadas bajo Parientes que no tienen que vivir con usted , en el capítulo 3. Amend federal tax return Vea la Tabla 2-1 . Amend federal tax return Ejemplo 4: el hijo de su novia. Amend federal tax return Los datos son iguales a los del Ejemplo 3 , excepto que el hijo de su novia, el cual tiene 10 años de edad, también vivió con usted durante todo el año. Amend federal tax return No es el hijo calificado de usted y, ya que es el hijo calificado de su novia, tampoco es el pariente calificado de usted (vea el Requisito de no ser Hijo Calificado en el capítulo 3). Amend federal tax return Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Amend federal tax return Vivienda de una persona calificada. Amend federal tax return   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. Amend federal tax return Regla especial para los padres. Amend federal tax return   Si la persona calificada es su padre o su madre, podría tener derecho al estado civil de cabeza de familia al presentar la declaración, aunque su padre o su madre no viva con usted. Amend federal tax return Sin embargo, tiene que poder reclamar una exención por su padre o su madre. Amend federal tax return También tiene que pagar más de la mitad de los gastos de mantener una vivienda que fue la vivienda principal de su madre o su padre durante todo el año. Amend federal tax return   Usted mantiene la vivienda principal para su padre o su madre si paga más de la mitad de los gastos de mantenimiento de su padre o su madre en un asilo o residencia para ancianos. Amend federal tax return Fallecimiento o nacimiento. Amend federal tax return   Es posible que pueda presentar la declaración como cabeza de familia aun cuando la persona que le da derecho a este estado civil nazca o muera durante el año. Amend federal tax return Si esa persona es su hijo calificado, el hijo tiene que haber vivido con usted por más de la mitad de la parte del año en que él o ella estaba vivo. Amend federal tax return Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. Amend federal tax return Ausencias temporales. Amend federal tax return   Se considera que usted y la persona calificada residen en la misma vivienda aun en el caso de una ausencia temporal suya, de la otra persona o de ambas, debido a circunstancias especiales, como enfermedad, educación, negocios, vacaciones o servicio militar. Amend federal tax return Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. Amend federal tax return Usted tiene que continuar manteniendo la vivienda durante la ausencia. Amend federal tax return Viudo que Reúne los Requisitos con Hijo Dependiente Si su cónyuge falleció en el año 2013, usted puede utilizar el estado civil de casado que presenta una declaración conjunta para el año 2013 si satisface los demás requisitos para utilizar dicho estado civil para efectos de la declaración. Amend federal tax return El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. Amend federal tax return Vea la sección anterior, Casados que Presentan una Declaración Conjunta . Amend federal tax return Es posible que pueda presentar su declaración utilizando el estado civil de viudo que reúne los requisitos con hijo dependiente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Amend federal tax return Por ejemplo, si su cónyuge falleció en el año 2012 y usted no se ha vuelto a casar, quizás pueda utilizar este estado civil para efectos de la declaración para los años 2013 y 2014. Amend federal tax return Este estado civil le da el derecho de usar las tasas impositivas para la declaración conjunta y la deducción estándar máxima (si no detalla las deducciones). Amend federal tax return Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. Amend federal tax return Cómo presentar la declaración. Amend federal tax return   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. Amend federal tax return Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. Amend federal tax return Marque el recuadro en la línea 5 de cualquiera de los dos formularios. Amend federal tax return Para calcular su impuesto, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Amend federal tax return Tabla 2-1. Amend federal tax return ¿Quién le Da Derecho a Presentar la Declaración como Cabeza de Familia?1 Precaución: En este capítulo encontrará los demás requisitos que tiene que reunir para reclamar el estado civil de cabeza de familia para efectos de la declaración. Amend federal tax return SI la persona es su . Amend federal tax return . Amend federal tax return . Amend federal tax return   Y . Amend federal tax return . Amend federal tax return . Amend federal tax return   ENTONCES esa persona . Amend federal tax return . Amend federal tax return . Amend federal tax return hijo calificado (como un hijo, hija o nieto que vivió con usted durante más de la mitad del año y reúne ciertos otros requisitos)2   él o ella es soltero   es una persona calificada, independientemente de si usted puede o no reclamar una exención por dicha persona. Amend federal tax return   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. Amend federal tax return   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. Amend federal tax return 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. Amend federal tax return 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. Amend federal tax return pariente calificado4 que no sea su padre o madre (como un abuelo, hermano o hermana que reúne ciertos requisitos)   él o ella vivió con usted durante más de la mitad del año y él o ella es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y usted puede reclamar una exención por él o ella5   es una persona calificada. Amend federal tax return   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. Amend federal tax return   él o ella no es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y es su pariente calificado sólo por vivir con usted todo el año como miembro de su unidad familiar   no es una persona calificada. Amend federal tax return   usted no puede reclamar una exención por él o ella   no es una persona calificada. Amend federal tax return 1Una persona no puede darle a más de un contribuyente el derecho de usar el estado civil de cabeza de familia para la declaración en el año. Amend federal tax return 2El término hijo calificado se define en el capítulo 3. Amend federal tax return Nota: Si usted es padre o madre sin custodia, el término “hijo calificado” para el estado civil de cabeza de familia no incluye a un hijo que sea su hijo calificado para propósitos de una exención tributaria debido solamente a las reglas descritas bajo Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3. Amend federal tax return Si usted es el padre o la madre que tiene custodia y le corresponden estas reglas, el hijo generalmente es su hijo calificado para el estado civil de cabeza de familia aunque el hijo no sea un hijo calificado por el cual usted pueda reclamar una exención. Amend federal tax return 3Esta persona es una persona calificada si la única razón por la cual usted no puede tener derecho a la exención es que usted puede ser reclamado como dependiente en la declaración de otra persona. Amend federal tax return 4El término “ pariente calificado ” se define en el capítulo 3. Amend federal tax return 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. Amend federal tax return Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. Amend federal tax return 6Vea Regla especial para los padres . Amend federal tax return   Requisitos. Amend federal tax return   Tiene derecho a presentar la declaración del año 2013 como viudo que reúne los requisitos con hijo dependiente si cumple todas las condiciones siguientes: Tenía derecho a presentar una declaración conjunta con su cónyuge para el año en que éste falleció. Amend federal tax return No importa si usted de hecho llegó a presentar una declaración conjunta. Amend federal tax return Su cónyuge falleció en el año 2011 o en el año 2012 y usted no se volvió a casar antes de terminar el año 2013. Amend federal tax return Tiene un hijo o hijastro por el cual usted puede reclamar una exención. Amend federal tax return Esto no incluye a un hijo de crianza. Amend federal tax return Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. Amend federal tax return Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. Amend federal tax return También hay excepciones, las cuales se describen más adelante, que corresponden a un hijo que nació o falleció durante el año y a un hijo secuestrado. Amend federal tax return Pagó más de la mitad del costo de mantener una vivienda durante el año. Amend federal tax return Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. Amend federal tax return Ejemplo. Amend federal tax return La esposa de Juan falleció en el año 2011. Amend federal tax return Él no se ha vuelto a casar. Amend federal tax return Durante los años 2012 y 2013, continuó manteniendo una vivienda para él y su hijo (que vive con él y por el cual puede reclamar una exención). Amend federal tax return En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. Amend federal tax return En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. Amend federal tax return Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. Amend federal tax return Fallecimiento o nacimiento. Amend federal tax return    Puede satisfacer las condiciones para presentar una declaración como viudo que reúne los requisitos con hijo dependiente si el hijo que le da derecho a este estado civil nace o fallece durante el año. Amend federal tax return Tiene que haber provisto más de la mitad del costo de mantener una vivienda que fuera la residencia principal del hijo durante toda la parte del año durante el cual el hijo estuvo vivo. Amend federal tax return Hijos secuestrados. Amend federal tax return   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. Amend federal tax return Para más información, vea la Publicación 501, en inglés. Amend federal tax return Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Amend federal tax return Prev  Up  Next   Home   More Online Publications
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What if I sent you a payment based on the changes you proposed?
You'll receive a refund check in 4 to 6 weeks as long as you owe no taxes or other debts we have to collect.

What if I petitioned the U.S. Tax Court?
Our Office of Chief Counsel will contact you about closing your petition.

What should I do if you close my case without changing my account and I think you closed it in error?
Please call the toll free number on your notice.

What should I do if I receive another notice or letter?
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Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

You can avoid future mistakes by:

  • keeping accurate and full records
  • waiting until you get all of your income statements to file your tax return
  • checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
  • including all the income you received during the year on your tax return
  • following the instructions for your tax return on how to report income, expenses and deductions
  • filing an amended tax return if you receive any additional information after you've filed your return
Page Last Reviewed or Updated: 28-Feb-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Amend Federal Tax Return

Amend federal tax return 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. Amend federal tax return Gross monthly rate. Amend federal tax return Your cost. Amend federal tax return Choosing a survivor annuity after retirement. Amend federal tax return Canceling a survivor annuity after retirement. Amend federal tax return Annuity starting date after 1986. Amend federal tax return Annuity starting date before 1987. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. Amend federal tax return If the refund includes only your contributions, none of the refund is taxable. Amend federal tax return 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). Amend federal tax return 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. Amend federal tax return See Rollover Rules in Part II for information on how to make a rollover. Amend federal tax return 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. Amend federal tax return Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return OPM will tell you how to make the choice. Amend federal tax return The choice for no withholding remains in effect until you change it. Amend federal tax return These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. Amend federal tax return Form CSA 1099R. Amend federal tax return   Form CSA 1099R is mailed to you by OPM each year. Amend federal tax return It will show any tax you had withheld. Amend federal tax return File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. Amend federal tax return    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. Amend federal tax return servicesonline. Amend federal tax return opm. Amend federal tax return gov. Amend federal tax return To log in, you will need your retirement CSA claim number and your personal identification number. Amend federal tax return Choosing no withholding on payments outside the United States. Amend federal tax return   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. Amend federal tax return   To choose no withholding if you are a U. Amend federal tax return S. Amend federal tax return citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. Amend federal tax return Otherwise, OPM has to withhold tax. Amend federal tax return For example, OPM must withhold if you provide a U. Amend federal tax return S. Amend federal tax return 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. Amend federal tax return S. Amend federal tax return home address. Amend federal tax return   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. Amend federal tax return S. Amend federal tax return citizen, a U. Amend federal tax return S. Amend federal tax return resident alien, or someone who left the United States to avoid tax. Amend federal tax return But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. Amend federal tax return For details, see Publication 519, U. Amend federal tax return S. Amend federal tax return Tax Guide for Aliens. Amend federal tax return Withholding certificate. Amend federal tax return   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. Amend federal tax return The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. Amend federal tax return If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. Amend federal tax return 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. Amend federal tax return C. Amend federal tax return calling area must call 202-606-0500). Amend federal tax return No special form is needed. Amend federal tax return You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. Amend federal tax return If you have TTY/TDD equipment, call 1-855–887–4957. Amend federal tax return If you need a PIN, call OPM's Retirement Information Office. Amend federal tax return You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. Amend federal tax return servicesonline. Amend federal tax return opm. Amend federal tax return gov. Amend federal tax return You will need your retirement CSA or CSF claim number and your PIN. Amend federal tax return Withholding from certain lump-sum payments. Amend federal tax return   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. Amend federal tax return Tax will be withheld at a 20% rate on the interest distributed. Amend federal tax return However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. Amend federal tax return If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. Amend federal tax return Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. Amend federal tax return See Rollover Rules in Part II. Amend federal tax return If you receive only your contributions, no tax will be withheld. Amend federal tax return Withholding from Thrift Savings Plan payments. Amend federal tax return   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. Amend federal tax return 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. Amend federal tax return  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. Amend federal tax return 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. Amend federal tax return   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. Amend federal tax return The above document is also available in the “Forms & Publications” section of the TSP website at www. Amend federal tax return tsp. Amend federal tax return gov. Amend federal tax return Estimated tax. Amend federal tax return   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)). Amend federal tax return The return must cover all 12 months. Amend federal tax return   You do not have to pay estimated tax for 2014 if you were a U. Amend federal tax return S. Amend federal tax return citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. Amend federal tax return   Publication 505 contains information that you can use to help you figure your estimated tax payments. Amend federal tax return 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. Amend federal tax return The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. Amend federal tax return Children. Amend federal tax return   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. Amend federal tax return   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. Amend federal tax return Form CSF 1099R. Amend federal tax return   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. Amend federal tax return It will show the total amount of the annuity you received in the past year. Amend federal tax return It also should show, separately, the survivor annuity for a child or children. Amend federal tax return Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. Amend federal tax return   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. Amend federal tax return    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. Amend federal tax return servicesonline. Amend federal tax return opm. Amend federal tax return gov. Amend federal tax return To log in you will need your retirement CSF claim number and personal identification number. Amend federal tax return    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. Amend federal tax return C. Amend federal tax return calling area must call 202-606-0500). Amend federal tax return You will need your CSF claim number and your social security number when you call. Amend federal tax return Taxable part of annuity. Amend federal tax return   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. Amend federal tax return 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. Amend federal tax return Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return Annuity statement. Amend federal tax return   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). Amend federal tax return You will use this information to figure the tax-free recovery of your cost. Amend federal tax return Annuity starting date. Amend federal tax return   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. Amend federal tax return 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. Amend federal tax return Gross monthly rate. Amend federal tax return   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. Amend federal tax return Your cost. Amend federal tax return   Your monthly annuity payment contains an amount on which you have previously paid income tax. Amend federal tax return This amount represents part of your contributions to the retirement plan. Amend federal tax return 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. Amend federal tax return   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. Amend federal tax return If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. Amend federal tax return (See Lump-sum credit under Alternative Annuity Option, later. Amend federal tax return )   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. Amend federal tax return You cannot claim an interest deduction for any interest payments. Amend federal tax return You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. Amend federal tax return Recovering your cost tax free. Amend federal tax return   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. Amend federal tax return 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. Amend federal tax return 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). Amend federal tax return If your annuity starting date is after November 18, 1996, you must use the Simplified Method. Amend federal tax return   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). Amend federal tax return The tax-free part is a fixed dollar amount. Amend federal tax return It remains the same, even if your annuity is increased. Amend federal tax return Generally, this rule applies as long as you receive your annuity. Amend federal tax return However, see Exclusion limit , later. Amend federal tax return Choosing a survivor annuity after retirement. Amend federal tax return    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. Amend federal tax return   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. Amend federal tax return To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. Amend federal tax return Figure the expected return as of the date the reduced annuity begins. Amend federal tax return For details on the General Rule, see Publication 939. Amend federal tax return Canceling a survivor annuity after retirement. Amend federal tax return   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. Amend federal tax return The increased annuity does not change the cost recovery you figured at the annuity starting date. Amend federal tax return The tax-free part of each annuity payment remains the same. Amend federal tax return    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. Amend federal tax return C. Amend federal tax return calling area must call 202-606-0500). Amend federal tax return Exclusion limit. Amend federal tax return   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. Amend federal tax return Annuity starting date after 1986. Amend federal tax return   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. Amend federal tax return Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. Amend federal tax return Example. Amend federal tax return Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. Amend federal tax return If your cost is $12,000, the exclusion ends after 10 years (120 months). Amend federal tax return Thereafter, your entire annuity is generally fully taxable. Amend federal tax return Annuity starting date before 1987. Amend federal tax return   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. Amend federal tax return If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. Amend federal tax return The total exclusion may be more than your cost. Amend federal tax return Deduction of unrecovered cost. Amend federal tax return   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. Amend federal tax return 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). Amend federal tax return If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. Amend federal tax return 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. Amend federal tax return (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. Amend federal tax return ) 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. Amend federal tax return The Simplified Method does not apply if your annuity starting date is before July 2, 1986. Amend federal tax return 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. Amend federal tax return This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Amend federal tax return 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. Amend federal tax return Worksheet A. Amend federal tax return   Use Worksheet A. Amend federal tax return Simplified Method (near the end of this publication), to figure your taxable annuity. Amend federal tax return Be sure to keep the completed worksheet. Amend federal tax return It will help you figure your taxable amounts for later years. Amend federal tax return 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. Amend federal tax return However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. Amend federal tax return Line 2. Amend federal tax return   See Your cost , earlier, for an explanation of your cost in the plan. Amend federal tax return 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. Amend federal tax return Line 3. Amend federal tax return   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. Amend federal tax return 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. Amend federal tax return If your annuity starting date is before 1998, use Table 1. Amend federal tax return Line 6. Amend federal tax return   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. Amend federal tax return 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. Amend federal tax return Example. Amend federal tax return Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. Amend federal tax return 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. Amend federal tax return He must use the Simplified Method to figure the tax-free part of his annuity benefits. Amend federal tax return Bill's monthly annuity benefit is $1,000. Amend federal tax return He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. Amend federal tax return At his annuity starting date, he was 65 and Kathy was 57. Amend federal tax return Bill's completed Worksheet A is shown later. Amend federal tax return 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). Amend federal tax return Bill keeps a copy of the completed worksheet for his records. Amend federal tax return It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. Amend federal tax return Bill's tax-free monthly amount is $100. Amend federal tax return (See line 4 of the worksheet. Amend federal tax return ) 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. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return Figuring this percentage is complex and requires the use of actuarial tables. Amend federal tax return For these tables and other information about using the General Rule, see Publication 939. Amend federal tax return 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. Amend federal tax return Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. Amend federal tax return After your cost was recovered, all payments became fully taxable. Amend federal tax return You cannot use another rule to again exclude amounts from income. Amend federal tax return The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. Amend federal tax return Worksheet A. Amend federal tax return Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. Amend federal tax return 1. Amend federal tax return Enter the total pension or annuity payments received this year. Amend federal tax return Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Amend federal tax return $ 8,000 2. Amend federal tax return Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Amend federal tax return See Your cost in Part II, Rules for Retirees, earlier 2. Amend federal tax return 31,000 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Amend federal tax return Otherwise, go to line 3. Amend federal tax return   3. Amend federal tax return Enter the appropriate number from Table 1 below. Amend federal tax return But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Amend federal tax return 3. Amend federal tax return 310 4. Amend federal tax return Divide line 2 by the number on line 3 4. Amend federal tax return 100 5. Amend federal tax return Multiply line 4 by the number of months for which this year's payments were made. Amend federal tax return If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Amend federal tax return Otherwise, go to line 6 5. Amend federal tax return 800 6. Amend federal tax return Enter any amounts previously recovered tax free in years after 1986. Amend federal tax return This is the amount shown on line 10 of your worksheet for last year 6. Amend federal tax return 0 7. Amend federal tax return Subtract line 6 from line 2 7. Amend federal tax return 31,000 8. Amend federal tax return Enter the smaller of line 5 or line 7 8. Amend federal tax return 800 9. Amend federal tax return Taxable amount for year. Amend federal tax return Subtract line 8 from line 1. Amend federal tax return Enter the result, but not less than zero. Amend federal tax return Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Amend federal tax return If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Amend federal tax return If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Amend federal tax return 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. Amend federal tax return $7,200 10. Amend federal tax return Was your annuity starting date before 1987?   Yes. Amend federal tax return Do not complete the rest of this worksheet. Amend federal tax return    No. Amend federal tax return Add lines 6 and 8. Amend federal tax return This is the amount you have recovered tax free through 2013. Amend federal tax return You will need this number if you need to fill out this worksheet next year 10. Amend federal tax return 800 11. Amend federal tax return Balance of cost to be recovered. Amend federal tax return Subtract line 10 from line 2. Amend federal tax return If zero, you will not have to complete this worksheet next year. Amend federal tax return The payments you receive next year will generally be fully taxable 11. Amend federal tax return $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. Amend federal tax return Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. Amend federal tax return If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. Amend federal tax return You are eligible to make this choice if you meet all of the following requirements. Amend federal tax return You are retiring, but not on disability. Amend federal tax return You have a life-threatening illness or other critical medical condition. Amend federal tax return You do not have a former spouse entitled to court ordered benefits based on your service. Amend federal tax return 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. Amend federal tax return Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. Amend federal tax return The tax-free part represents part of your cost. Amend federal tax return The taxable part represents part of the earnings on your annuity contract. Amend federal tax return 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. Amend federal tax return Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. Amend federal tax return Your taxable amount may therefore be more than the lump-sum payment you receive. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return See Rollover Rules , later, for information on how to make a rollover. Amend federal tax return OPM can make a direct rollover only up to the amount of the lump-sum payment. Amend federal tax return Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Amend federal tax return Worksheet B. Amend federal tax return   Use Worksheet B. Amend federal tax return Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. Amend federal tax return Be sure to keep the completed worksheet for your records. Amend federal tax return   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. Amend federal tax return Lump-sum credit. Amend federal tax return   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). Amend federal tax return 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. Amend federal tax return Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. Amend federal tax return Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. Amend federal tax return 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. Amend federal tax return Present value of your annuity contract. Amend federal tax return   The present value of your annuity contract is figured using actuarial tables provided by the IRS. Amend federal tax return 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. Amend federal tax return Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. Amend federal tax return , NW Washington, DC 20224-0002 Example. Amend federal tax return David Brown retired from the federal government in 2013, one month after his 55th birthday. Amend federal tax return 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. Amend federal tax return The present value of his annuity contract was $155,000. Amend federal tax return The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. Amend federal tax return 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. Amend federal tax return See Reduced Annuity , later. Amend federal tax return Worksheet B. Amend federal tax return Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . Amend federal tax return  1. Amend federal tax return Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. Amend federal tax return $ 31,000 2. Amend federal tax return Enter the present value of your annuity contract 2. Amend federal tax return 155,000 3. Amend federal tax return Divide line 1 by line 2 3. Amend federal tax return . Amend federal tax return 20 4. Amend federal tax return Tax-free amount. Amend federal tax return Multiply line 1 by line 3. Amend federal tax return (Caution: Do not include this amount on line 6 of Worksheet A in this publication. Amend federal tax return ) 4. Amend federal tax return $6,200 5. Amend federal tax return Taxable amount (net cost in the plan). Amend federal tax return Subtract line 4 from line 1. Amend federal tax return Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Amend federal tax return Also, enter this amount on line 2 of Worksheet A in this publication. Amend federal tax return 5. Amend federal tax return $24,800   Lump-sum payment in installments. Amend federal tax return   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. Amend federal tax return You will receive the first installment after you make the choice upon retirement. Amend federal tax return The second installment will be paid to you, with interest, in the next calendar year. Amend federal tax return (Exceptions to the installment rule are provided for cases of critical medical need. Amend federal tax return )   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. Amend federal tax return If the payment has a tax-free part, you must treat the taxable part as received first. Amend federal tax return How to report. Amend federal tax return   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. Amend federal tax return 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. Amend federal tax return    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. Amend federal tax return 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. Amend federal tax return These annuity payments each will have a tax-free and a taxable part. Amend federal tax return To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). Amend federal tax return For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. Amend federal tax return 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. Amend federal tax return Enter as your net cost on line 2 the amount from Worksheet B, line 5. Amend federal tax return 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. Amend federal tax return Example. Amend federal tax return The facts are the same as in the example for David Brown in the preceding discussion. Amend federal tax return In addition, David received 10 annuity payments in 2013 of $1,200 each. Amend federal tax return Using Worksheet A, he figures the taxable part of his annuity payments. Amend federal tax return He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. Amend federal tax return His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). Amend federal tax return He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. Amend federal tax return David's filled-in Worksheet A is shown on the next page. Amend federal tax return Worksheet A. Amend federal tax return Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . Amend federal tax return 1. Amend federal tax return Enter the total pension or annuity payments received this year. Amend federal tax return Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Amend federal tax return $ 12,000 2. Amend federal tax return Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Amend federal tax return See Your cost in Part II, Rules for Retirees, earlier 2. Amend federal tax return 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). Amend federal tax return Otherwise, go to line 3. Amend federal tax return   3. Amend federal tax return Enter the appropriate number from Table 1 below. Amend federal tax return But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Amend federal tax return 3. Amend federal tax return 360 4. Amend federal tax return Divide line 2 by the number on line 3 4. Amend federal tax return 68. Amend federal tax return 89 5. Amend federal tax return Multiply line 4 by the number of months for which this year's payments were made. Amend federal tax return If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Amend federal tax return Otherwise, go to line 6 5. Amend federal tax return 688. Amend federal tax return 90 6. Amend federal tax return Enter any amounts previously recovered tax free in years after 1986. Amend federal tax return This is the amount shown on line 10 of your worksheet for last year 6. Amend federal tax return 0 7. Amend federal tax return Subtract line 6 from line 2 7. Amend federal tax return 24,800 8. Amend federal tax return Enter the smaller of line 5 or line 7 8. Amend federal tax return 688. Amend federal tax return 90 9. Amend federal tax return Taxable amount for year. Amend federal tax return Subtract line 8 from line 1. Amend federal tax return Enter the result, but not less than zero. Amend federal tax return Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Amend federal tax return If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Amend federal tax return If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Amend federal tax return 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. Amend federal tax return $11,311. Amend federal tax return 10 10. Amend federal tax return Was your annuity starting date before 1987?   Yes. Amend federal tax return Do not complete the rest of this worksheet. Amend federal tax return    No. Amend federal tax return Add lines 6 and 8. Amend federal tax return This is the amount you have recovered tax free through 2013. Amend federal tax return You will need this number if you need to fill out this worksheet next year 10. Amend federal tax return 688. Amend federal tax return 90 11. Amend federal tax return Balance of cost to be recovered. Amend federal tax return Subtract line 10 from line 2. Amend federal tax return If zero, you will not have to complete this worksheet next year. Amend federal tax return The payments you receive next year will generally be fully taxable 11. Amend federal tax return $24,111. Amend federal tax return 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. Amend federal tax return Reemployment after choosing the alternative annuity option. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return Annuity starting date before November 19, 1996. Amend federal tax return   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. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return The gift may be taxable for gift tax purposes. Amend federal tax return The value of the gift is equal to the value of the annuity. Amend federal tax return Joint and survivor annuity. Amend federal tax return   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. Amend federal tax return This will eliminate any gift tax liability with regard to that gift. Amend federal tax return   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. Amend federal tax return This may result in a taxable gift. Amend federal tax return More information. Amend federal tax return   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. Amend federal tax return 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. Amend federal tax return Annual leave. Amend federal tax return   A payment for accrued annual leave received on retirement is a salary payment. Amend federal tax return It is taxable as wages in the tax year you receive it. Amend federal tax return Voluntary contributions. Amend federal tax return   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. Amend federal tax return 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. Amend federal tax return Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. Amend federal tax return See Thrift Savings Plan , later. Amend federal tax return Additional annuity benefit. Amend federal tax return   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. Amend federal tax return This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. Amend federal tax return It does not matter that you receive only one monthly check covering both benefits. Amend federal tax return 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. Amend federal tax return   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. Amend federal tax return Refund of voluntary contributions. Amend federal tax return   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. Amend federal tax return 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. Amend federal tax return See Rollover Rules , later. Amend federal tax return The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Amend federal tax return 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. Amend federal tax return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Amend federal tax return Community property laws. Amend federal tax return   State community property laws apply to your annuity. Amend federal tax return These laws will affect your income tax only if you file a return separately from your spouse. Amend federal tax return   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. Amend federal tax return 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. Amend federal tax return   At any time, you have only one domicile even though you may have more than one home. Amend federal tax return 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. Amend federal tax return The question of your domicile is mainly a matter of your intentions as indicated by your actions. Amend federal tax return   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. Amend federal tax return The division is based on your periods of service and domicile in community and noncommunity property states while you were married. Amend federal tax return   For more information, see Publication 555, Community Property. Amend federal tax return 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. Amend federal tax return The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. Amend federal tax return This amount is taxable as wages. Amend federal tax return Your annuity will continue to be taxed just as it was before. Amend federal tax return If you are still recovering your cost, you continue to do so. Amend federal tax return If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. Amend federal tax return 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. Amend federal tax return A nonresident alien is an individual who is not a citizen or a resident alien of the United States. Amend federal tax return Special rule for figuring your total contributions. Amend federal tax return   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. Amend federal tax return 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. Amend federal tax return For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. Amend federal tax return Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. Amend federal tax return   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. Amend federal tax return Limit on taxable amount. Amend federal tax return   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. Amend federal tax return Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. Amend federal tax return The numerator of the fraction is the retiree's total U. Amend federal tax return S. Amend federal tax return Government basic pay, other than tax-exempt pay for services performed outside the United States. Amend federal tax return The denominator is the retiree's total U. Amend federal tax return S. Amend federal tax return Government basic pay for all services. Amend federal tax return    Basic pay includes regular pay plus any standby differential. Amend federal tax return It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. Amend federal tax return   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. Amend federal tax return (For an annuity, first complete Worksheet A in this publication. Amend federal tax return ) Worksheet C. Amend federal tax return Limited Taxable Amount for Nonresident Alien 1. Amend federal tax return 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. Amend federal tax return   2. Amend federal tax return Enter the total U. Amend federal tax return S. Amend federal tax return Government basic pay other than tax-exempt pay for services performed outside the United States 2. Amend federal tax return   3. Amend federal tax return Enter the total U. Amend federal tax return S. Amend federal tax return Government basic pay for all services 3. Amend federal tax return   4. Amend federal tax return Divide line 2 by line 3 4. Amend federal tax return   5. Amend federal tax return Limited taxable amount. Amend federal tax return Multiply line 1 by line 4. Amend federal tax return Enter this amount on Form 1040NR, line 17b 5. Amend federal tax return   Example 1. Amend federal tax return You are a nonresident alien who performed all services for the U. Amend federal tax return S. Amend federal tax return Government abroad as a nonresident alien. Amend federal tax return You retired and began to receive a monthly annuity of $200. Amend federal tax return Your total basic pay for all services for the U. Amend federal tax return S. Amend federal tax return Government was $100,000. Amend federal tax return All of your basic pay was tax exempt because it was not U. Amend federal tax return S. Amend federal tax return source income. Amend federal tax return The taxable amount of your annuity using Worksheet A in this publication is $720. Amend federal tax return You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Amend federal tax return Worksheet C. Amend federal tax return Limited Taxable Amount for Nonresident Alien — Example 1 1. Amend federal tax return 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. Amend federal tax return $ 720 2. Amend federal tax return Enter the total U. Amend federal tax return S. Amend federal tax return Government basic pay other than tax-exempt pay for services performed outside the United States 2. Amend federal tax return 0 3. Amend federal tax return Enter the total U. Amend federal tax return S. Amend federal tax return Government basic pay for all services 3. Amend federal tax return 100,000 4. Amend federal tax return Divide line 2 by line 3 4. Amend federal tax return 0 5. Amend federal tax return Limited taxable amount. Amend federal tax return Multiply line 1 by line 4. Amend federal tax return Enter this amount on Form 1040NR, line 17b 5. Amend federal tax return 0 Example 2. Amend federal tax return You are a nonresident alien who performed services for the U. Amend federal tax return S. Amend federal tax return Government as a nonresident alien both within the United States and abroad. Amend federal tax return You retired and began to receive a monthly annuity of $240. Amend federal tax return Your total basic pay for your services for the U. Amend federal tax return S. Amend federal tax return 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. Amend federal tax return The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. Amend federal tax return S. Amend federal tax return source income. Amend federal tax return The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. Amend federal tax return You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Amend federal tax return Worksheet C. Amend federal tax return Limited Taxable Amount for Nonresident Alien — Example 2 1. Amend federal tax return 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. Amend federal tax return $ 1,980 2. Amend federal tax return Enter the total U. Amend federal tax return S. Amend federal tax return Government basic pay other than tax-exempt pay for services performed outside the United States 2. Amend federal tax return 40,000 3. Amend federal tax return Enter the total U. Amend federal tax return S. Amend federal tax return Government basic pay for all services 3. Amend federal tax return 120,000 4. Amend federal tax return Divide line 2 by line 3 4. Amend federal tax return . Amend federal tax return 333 5. Amend federal tax return Limited taxable amount. Amend federal tax return Multiply line 1 by line 4. Amend federal tax return Enter this amount on Form 1040NR, line 17b 5. Amend federal tax return 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. Amend federal tax return (However, see Roth TSP balance and Uniformed services TSP accounts, next. Amend federal tax return ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. Amend federal tax return The way that you withdraw your account balance determines when you must pay the tax. Amend federal tax return Roth TSP balance. Amend federal tax return   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. Amend federal tax return This means Roth TSP contributions are included in your income. Amend federal tax return The contribution limits are the same as the traditional TSP. Amend federal tax return You can elect to have part or all of your TSP contributions designated as a Roth TSP. Amend federal tax return Agency contributions will be part of your traditional TSP balance. Amend federal tax return Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. Amend federal tax return   Qualified distributions from your Roth TSP are not included in income. Amend federal tax return This applies to both your cost in the account and income earned on that account. Amend federal tax return 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. Amend federal tax return   For more information, go to the TSP website, www. Amend federal tax return tsp. Amend federal tax return gov, or the TSP Service Office. Amend federal tax return See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. Amend federal tax return Uniformed services TSP accounts. Amend federal tax return   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. Amend federal tax return However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. Amend federal tax return See Roth TSP balance discussed previously to get more information about Roth contributions. Amend federal tax return 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. Amend federal tax return You can get more information from the TSP website, www. Amend federal tax return tsp. Amend federal tax return gov, or the TSP Service Office. Amend federal tax return Direct rollover by the TSP. Amend federal tax return   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. Amend federal tax return However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Amend federal tax return Also, see Rollover Rules , later. Amend federal tax return Direct rollover by the TSP to a Roth IRA. Amend federal tax return   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. Amend federal tax return However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Amend federal tax return Also, see Rollovers to Roth IRAs for more information, later. Amend federal tax return Note. Amend federal tax return 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. Amend federal tax return This is because you already paid tax on those contributions. Amend federal tax return You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. Amend federal tax return TSP annuity. Amend federal tax return   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. Amend federal tax return The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. Amend federal tax return 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. Amend federal tax return See Roth TSP balance , earlier. Amend federal tax return This is because you already paid tax on those contributions. Amend federal tax return Cash withdrawals. Amend federal tax return   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. Amend federal tax return (See Rollover Rules , later. Amend federal tax return ) 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. Amend federal tax return See Lump-Sum Distributions in Publication 575 for details. Amend federal tax return However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. Amend federal tax return See Roth TSP balance , earlier. Amend federal tax return    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. Amend federal tax return   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. Amend federal tax return 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. Amend federal tax return See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. Amend federal tax return 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. Amend federal tax return See Roth TSP balance , earlier, for a discussion of those conditions. Amend federal tax return Tax on early distributions. Amend federal tax return   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. Amend federal tax return However, this additional tax does not apply in certain situations, including any of the following. Amend federal tax return You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. Amend federal tax return You choose to receive your account balance in monthly payments based on your life expectancy. Amend federal tax return You are totally and permanently disabled. Amend federal tax return You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). Amend federal tax return The earnings may be subject to the 10% tax depending on whether you met certain conditions. Amend federal tax return See Roth TSP balance , earlier. Amend federal tax return   For more information, see Tax on Early Distributions in Publication 575. Amend federal tax return Outstanding loan. Amend federal tax return   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. Amend federal tax return The distribution also may be subject to the additional 10% tax on early distributions. Amend federal tax return 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. Amend federal tax return See Rollover Rules , later. Amend federal tax return   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. Amend federal tax return However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. Amend federal tax return See Roth TSP balance , earlier. Amend federal tax return More information. Amend federal tax return   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. Amend federal tax return 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). Amend federal tax return    The above documents are also available on the TSP website at www. Amend federal tax return tsp. Amend federal tax return gov. Amend federal tax return Select “Forms & Publications. Amend federal tax return ” 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. Amend federal tax return You do not include the amount rolled over in your income, and you cannot take a deduction for it. Amend federal tax return The amount rolled over is taxed later as the new program pays that amount to you. Amend federal tax return 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. Amend federal tax return 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. Amend federal tax return To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. Amend federal tax return You can also roll over a distribution from a qualified retirement plan into a Roth IRA. Amend federal tax return 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. Amend federal tax return See Rollovers to Roth IRAs , later, for more information. Amend federal tax return Qualified retirement plan. Amend federal tax return   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. Amend federal tax return The CSRS, FERS, and TSP are considered qualified retirement plans. Amend federal tax return Distributions eligible for rollover treatment. Amend federal tax return   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. Amend federal tax return You cannot roll over any part of your CSRS or FERS annuity payments. Amend federal tax return   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. Amend federal tax return   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. Amend federal tax return However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. Amend federal tax return Direct rollover option. Amend federal tax return   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. Amend federal tax return   There is an automatic rollover requirement for mandatory distributions. Amend federal tax return A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. Amend federal tax return The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. Amend federal tax return 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. Amend federal tax return If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. Amend federal tax return No tax withheld. Amend federal tax return   If you choose the direct rollover option or have an automatic rollover, no tax will be withheld from any part of the distribution that is directly paid to the trustee of the other plan. Amend federal tax return 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. Amend federal tax return Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. Amend federal tax return Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. Amend federal tax return Payment to you option. Amend federal tax return   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. Amend federal tax return However, the full amount is treated as distributed to you even though you actually receive only 80%. Amend federal tax return You generally must include in income any part (including the part withheld) that you do not roll over within 60 days to another qualified retirement plan or to a traditional IRA. Amend federal tax return Rollovers to Roth IRAs are generally included in income. Amend federal tax return Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. Amend federal tax return 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. Amend federal tax return 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). Amend federal tax return Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. Amend federal tax return See Roth TSP balance , earlier. Amend federal tax return Also, see Tax on Early Distributions in Publication 575. Amend federal tax return Exception to withholding. Amend federal tax return   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. Amend federal tax return Partial rollovers. Amend federal tax return   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. Amend federal tax return See Lump-Sum Distributions in Publication 575. Amend federal tax return However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. Amend federal tax return Rolling over more than amount received. Amend federal tax return   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). Amend federal tax return Example. Amend federal tax return You left government service at age 53. Amend federal tax return On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you