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File 2011 Taxes Late Free

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File 2011 Taxes Late Free

File 2011 taxes late free 6. File 2011 taxes late free   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. File 2011 taxes late free Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. File 2011 taxes late free Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. File 2011 taxes late free S. File 2011 taxes late free Tax Treaties See chapter 7 for information about getting these publications. File 2011 taxes late free Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. File 2011 taxes late free See Table 6-1 at the end of this chapter for a list of these countries. File 2011 taxes late free Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. File 2011 taxes late free If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. File 2011 taxes late free Treaty benefits generally are available to residents of the United States. File 2011 taxes late free They generally are not available to U. File 2011 taxes late free S. File 2011 taxes late free citizens who do not reside in the United States. File 2011 taxes late free However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. File 2011 taxes late free S. File 2011 taxes late free citizens residing in the treaty countries. File 2011 taxes late free U. File 2011 taxes late free S. File 2011 taxes late free citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. File 2011 taxes late free Certification of U. File 2011 taxes late free S. File 2011 taxes late free residency. File 2011 taxes late free   Use Form 8802, Application for United States Residency Certification, to request certification of U. File 2011 taxes late free S. File 2011 taxes late free residency for purposes of claiming benefits under a tax treaty. File 2011 taxes late free Certification can be requested for the current and any prior calendar years. File 2011 taxes late free You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. File 2011 taxes late free Common Benefits Some common tax treaty benefits are explained below. File 2011 taxes late free The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. File 2011 taxes late free Benefits provided by certain treaties are not provided by others. File 2011 taxes late free Personal service income. File 2011 taxes late free If you are a U. File 2011 taxes late free S. File 2011 taxes late free resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. File 2011 taxes late free Professors and teachers. File 2011 taxes late free If you are a U. File 2011 taxes late free S. File 2011 taxes late free resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. File 2011 taxes late free Students, trainees, and apprentices. File 2011 taxes late free If you are a U. File 2011 taxes late free S. File 2011 taxes late free resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. File 2011 taxes late free Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. File 2011 taxes late free Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. File 2011 taxes late free Pensions and annuities. File 2011 taxes late free If you are a U. File 2011 taxes late free S. File 2011 taxes late free resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. File 2011 taxes late free Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. File 2011 taxes late free Investment income. File 2011 taxes late free If you are a U. File 2011 taxes late free S. File 2011 taxes late free resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. File 2011 taxes late free Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. File 2011 taxes late free Tax credit provisions. File 2011 taxes late free If you are a U. File 2011 taxes late free S. File 2011 taxes late free resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. File 2011 taxes late free Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. File 2011 taxes late free S. File 2011 taxes late free tax on the income. File 2011 taxes late free Nondiscrimination provisions. File 2011 taxes late free Most U. File 2011 taxes late free S. File 2011 taxes late free tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. File 2011 taxes late free S. File 2011 taxes late free citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. File 2011 taxes late free Saving clauses. File 2011 taxes late free U. File 2011 taxes late free S. File 2011 taxes late free treaties contain saving clauses that provide that the treaties do not affect the U. File 2011 taxes late free S. File 2011 taxes late free taxation of its own citizens and residents. File 2011 taxes late free As a result, U. File 2011 taxes late free S. File 2011 taxes late free citizens and residents generally cannot use the treaty to reduce their U. File 2011 taxes late free S. File 2011 taxes late free tax liability. File 2011 taxes late free However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. File 2011 taxes late free S. File 2011 taxes late free citizens or residents. File 2011 taxes late free It is important that you examine the applicable saving clause to determine if an exception applies. File 2011 taxes late free More information on treaties. File 2011 taxes late free   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. File 2011 taxes late free Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. File 2011 taxes late free S. File 2011 taxes late free ” appears in the treaty exemption discussions in Publication 901. File 2011 taxes late free   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. File 2011 taxes late free Competent Authority Assistance If you are a U. File 2011 taxes late free S. File 2011 taxes late free citizen or resident alien, you can request assistance from the U. File 2011 taxes late free S. File 2011 taxes late free competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. File 2011 taxes late free You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. File 2011 taxes late free The U. File 2011 taxes late free S. File 2011 taxes late free competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. File 2011 taxes late free Effect of request for assistance. File 2011 taxes late free   If your request provides a basis for competent authority assistance, the U. File 2011 taxes late free S. File 2011 taxes late free competent authority generally will consult with the treaty country competent authority on how to resolve the situation. File 2011 taxes late free How to make your request. File 2011 taxes late free   It is important that you make your request for competent authority consideration as soon as either of the following occurs. File 2011 taxes late free You are denied treaty benefits. File 2011 taxes late free Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. File 2011 taxes late free   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. File 2011 taxes late free Some of the steps you should consider taking include the following. File 2011 taxes late free Filing a protective claim for credit or refund of U. File 2011 taxes late free S. File 2011 taxes late free taxes. File 2011 taxes late free Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. File 2011 taxes late free Avoiding the lapse or termination of your right to appeal any tax determination. File 2011 taxes late free Complying with all applicable procedures for invoking competent authority consideration. File 2011 taxes late free Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. File 2011 taxes late free S. File 2011 taxes late free or treaty country tax. File 2011 taxes late free Taxpayers can consult with the U. File 2011 taxes late free S. File 2011 taxes late free competent authority to determine whether they need to take protective steps and when any required steps need to be taken. File 2011 taxes late free   The request should contain all essential items of information, including the following items. File 2011 taxes late free A reference to the treaty and the treaty provisions on which the request is based. File 2011 taxes late free The years and amounts involved in both U. File 2011 taxes late free S. File 2011 taxes late free dollars and foreign currency. File 2011 taxes late free A brief description of the issues for which competent authority assistance is requested. File 2011 taxes late free   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. File 2011 taxes late free Revenue Procedure 2006-54 is available at www. File 2011 taxes late free irs. File 2011 taxes late free gov/irb/2006-49_IRB/ar13. File 2011 taxes late free html. File 2011 taxes late free   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. File 2011 taxes late free S. File 2011 taxes late free competent authority assistance under tax treaties. File 2011 taxes late free As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. File 2011 taxes late free    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. File 2011 taxes late free   In the case of U. File 2011 taxes late free S. File 2011 taxes late free - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. File 2011 taxes late free If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. File 2011 taxes late free Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. File 2011 taxes late free This table is updated through October 31, 2013. File 2011 taxes late free You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. File 2011 taxes late free You can obtain the text of most U. File 2011 taxes late free S. File 2011 taxes late free treaties at IRS. File 2011 taxes late free gov. File 2011 taxes late free You also can request the text of treaties from the Department of Treasury at the following address. File 2011 taxes late free Department of Treasury Office of Business and Public Liaison Rm. File 2011 taxes late free 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. File 2011 taxes late free S. File 2011 taxes late free Virgin Islands, you can call the IRS at 1-800-829-1040. File 2011 taxes late free Table 6–1. File 2011 taxes late free List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. File 2011 taxes late free D. File 2011 taxes late free ) Australia TIAS 10773 Dec. File 2011 taxes late free 1, 1983 1986-2 C. File 2011 taxes late free B. File 2011 taxes late free 220 1986-2 C. File 2011 taxes late free B. File 2011 taxes late free 246 Protocol TIAS Jan. File 2011 taxes late free 1, 2004     Austria TIAS Jan. File 2011 taxes late free 1, 1999     Bangladesh TIAS Jan. File 2011 taxes late free 1, 2007     Barbados TIAS 11090 Jan. File 2011 taxes late free 1, 1984 1991-2 C. File 2011 taxes late free B. File 2011 taxes late free 436 1991-2 C. File 2011 taxes late free B. File 2011 taxes late free 466 Protocol TIAS Jan. File 2011 taxes late free 1, 2005     Belgium TIAS Jan. File 2011 taxes late free 1, 2008     Bulgaria TIAS Jan. File 2011 taxes late free 1, 2009     Canada2 TIAS 11087 Jan. File 2011 taxes late free 1, 1985 1986-2 C. File 2011 taxes late free B. File 2011 taxes late free 258 1987-2 C. File 2011 taxes late free B. File 2011 taxes late free 298 Protocol TIAS Jan. File 2011 taxes late free 1, 2009     China, People's Republic of TIAS 12065 Jan. File 2011 taxes late free 1, 1987 1988-1 C. File 2011 taxes late free B. File 2011 taxes late free 414 1988-1 C. File 2011 taxes late free B. File 2011 taxes late free 447 Commonwealth of Independent States3 TIAS 8225 Jan. File 2011 taxes late free 1, 1976 1976-2 C. File 2011 taxes late free B. File 2011 taxes late free 463 1976-2 C. File 2011 taxes late free B. File 2011 taxes late free 475 Cyprus TIAS 10965 Jan. File 2011 taxes late free 1, 1986 1989-2 C. File 2011 taxes late free B. File 2011 taxes late free 280 1989-2 C. File 2011 taxes late free B. File 2011 taxes late free 314 Czech Republic TIAS Jan. File 2011 taxes late free 1, 1993     Denmark TIAS Jan. File 2011 taxes late free 1, 2001     Protocol TIAS Jan. File 2011 taxes late free 1, 2008     Egypt TIAS 10149 Jan. File 2011 taxes late free 1, 1982 1982-1 C. File 2011 taxes late free B. File 2011 taxes late free 219 1982-1 C. File 2011 taxes late free B. File 2011 taxes late free 243 Estonia TIAS Jan. File 2011 taxes late free 1, 2000     Finland TIAS 12101 Jan. File 2011 taxes late free 1, 1991     Protocol TIAS Jan. File 2011 taxes late free 1, 2008     France TIAS Jan. File 2011 taxes late free 1, 1996     Protocol TIAS Jan. File 2011 taxes late free 1, 2009     Germany TIAS Jan. File 2011 taxes late free 1, 1990     Protocol TIAS Jan. File 2011 taxes late free 1, 2008     Greece TIAS 2902 Jan. File 2011 taxes late free 1, 1953 1958-2 C. File 2011 taxes late free B. File 2011 taxes late free 1054 T. File 2011 taxes late free D. File 2011 taxes late free 6109, 1954-2 C. File 2011 taxes late free B. File 2011 taxes late free 638 Hungary TIAS 9560 Jan. File 2011 taxes late free 1, 1980 1980-1 C. File 2011 taxes late free B. File 2011 taxes late free 333 1980-1 C. File 2011 taxes late free B. File 2011 taxes late free 354 Iceland TIAS 8151 Jan. File 2011 taxes late free 1, 2009     India TIAS Jan. File 2011 taxes late free 1, 1991     Indonesia TIAS 11593 Jan. File 2011 taxes late free 1, 1990     Ireland TIAS Jan. File 2011 taxes late free 1, 1998     Israel TIAS Jan. File 2011 taxes late free 1, 1995     Italy TIAS Jan. File 2011 taxes late free 1, 2010     Jamaica TIAS 10207 Jan. File 2011 taxes late free 1, 1982 1982-1 C. File 2011 taxes late free B. File 2011 taxes late free 257 1982-1 C. File 2011 taxes late free B. File 2011 taxes late free 291 Japan TIAS Jan. File 2011 taxes late free 1, 2005     Kazakhstan TIAS Jan. File 2011 taxes late free 1, 1996     Korea, South TIAS 9506 Jan. File 2011 taxes late free 1, 1980 1979-2 C. File 2011 taxes late free B. File 2011 taxes late free 435 1979-2 C. File 2011 taxes late free B. File 2011 taxes late free 458 Latvia TIAS Jan. File 2011 taxes late free 1, 2000     Lithuania TIAS Jan. File 2011 taxes late free 1, 2000     Luxembourg TIAS Jan. File 2011 taxes late free 1, 2001     Malta TIAS Jan. File 2011 taxes late free 1, 2011     Mexico TIAS Jan. File 2011 taxes late free 1,1994     Protocol TIAS Jan. File 2011 taxes late free 1, 2004               Table 6–1 (continued). File 2011 taxes late free Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. File 2011 taxes late free D. File 2011 taxes late free ) Morocco TIAS 10195 Jan. File 2011 taxes late free 1, 1981 1982-2 C. File 2011 taxes late free B. File 2011 taxes late free 405 1982-2 C. File 2011 taxes late free B. File 2011 taxes late free 427 Netherlands TIAS Jan. File 2011 taxes late free 1, 1994     Protocol TIAS Jan. File 2011 taxes late free 1, 2005     New Zealand TIAS 10772 Nov. File 2011 taxes late free 2, 1983 1990-2 C. File 2011 taxes late free B. File 2011 taxes late free 274 1990-2 C. File 2011 taxes late free B. File 2011 taxes late free 303 Protocol TIAS Jan. File 2011 taxes late free 1, 2011     Norway TIAS 7474 Jan. File 2011 taxes late free 1, 1971 1973-1 C. File 2011 taxes late free B. File 2011 taxes late free 669 1973-1 C. File 2011 taxes late free B. File 2011 taxes late free 693 Protocol TIAS 10205 Jan. File 2011 taxes late free 1, 1982 1982-2 C. File 2011 taxes late free B. File 2011 taxes late free 440 1982-2 C. File 2011 taxes late free B. File 2011 taxes late free 454 Pakistan TIAS 4232 Jan. File 2011 taxes late free 1, 1959 1960-2 C. File 2011 taxes late free B. File 2011 taxes late free 646 T. File 2011 taxes late free D. File 2011 taxes late free 6431, 1960-1 C. File 2011 taxes late free B. File 2011 taxes late free 755 Philippines TIAS 10417 Jan. File 2011 taxes late free 1, 1983 1984-2 C. File 2011 taxes late free B. File 2011 taxes late free 384 1984-2 C. File 2011 taxes late free B. File 2011 taxes late free 412 Poland TIAS 8486 Jan. File 2011 taxes late free 1, 1974 1977-1 C. File 2011 taxes late free B. File 2011 taxes late free 416 1977-1 C. File 2011 taxes late free B. File 2011 taxes late free 427 Portugal TIAS Jan. File 2011 taxes late free 1, 1996     Romania TIAS 8228 Jan. File 2011 taxes late free 1, 1974 1976-2 C. File 2011 taxes late free B. File 2011 taxes late free 492 1976-2 C. File 2011 taxes late free B. File 2011 taxes late free 504 Russia TIAS Jan. File 2011 taxes late free 1, 1994     Slovak Republic TIAS Jan. File 2011 taxes late free 1, 1993     Slovenia TIAS Jan. File 2011 taxes late free 1, 2002     South Africa TIAS Jan. File 2011 taxes late free 1, 1998     Spain TIAS Jan. File 2011 taxes late free 1, 1991     Sri Lanka TIAS Jan. File 2011 taxes late free 1, 2004     Sweden TIAS Jan. File 2011 taxes late free 1, 1996     Protocol TIAS Jan. File 2011 taxes late free 1, 2007     Switzerland TIAS Jan. File 2011 taxes late free 1, 1998     Thailand TIAS Jan. File 2011 taxes late free 1, 1998     Trinidad and Tobago TIAS 7047 Jan. File 2011 taxes late free 1, 1970 1971-2 C. File 2011 taxes late free B. File 2011 taxes late free 479   Tunisia TIAS Jan. File 2011 taxes late free 1, 1990     Turkey TIAS Jan. File 2011 taxes late free 1, 1998     Ukraine TIAS Jan. File 2011 taxes late free 1, 2001     United Kingdom TIAS Jan. File 2011 taxes late free 1, 2004     Venezuela TIAS Jan. File 2011 taxes late free 1, 2000      1(TIAS) — Treaties and Other International Act Series. File 2011 taxes late free  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. File 2011 taxes late free 3The U. File 2011 taxes late free S. File 2011 taxes late free -U. File 2011 taxes late free S. File 2011 taxes late free S. File 2011 taxes late free R. File 2011 taxes late free income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. File 2011 taxes late free Prev  Up  Next   Home   More Online Publications
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File 2011 taxes late free 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. File 2011 taxes late free Gross monthly rate. File 2011 taxes late free Your cost. File 2011 taxes late free Choosing a survivor annuity after retirement. File 2011 taxes late free Canceling a survivor annuity after retirement. File 2011 taxes late free Annuity starting date after 1986. File 2011 taxes late free Annuity starting date before 1987. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. File 2011 taxes late free If the refund includes only your contributions, none of the refund is taxable. File 2011 taxes late free 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). File 2011 taxes late free 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. File 2011 taxes late free See Rollover Rules in Part II for information on how to make a rollover. File 2011 taxes late free 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. File 2011 taxes late free Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free OPM will tell you how to make the choice. File 2011 taxes late free The choice for no withholding remains in effect until you change it. File 2011 taxes late free These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. File 2011 taxes late free Form CSA 1099R. File 2011 taxes late free   Form CSA 1099R is mailed to you by OPM each year. File 2011 taxes late free It will show any tax you had withheld. File 2011 taxes late free File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. File 2011 taxes late free    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. File 2011 taxes late free servicesonline. File 2011 taxes late free opm. File 2011 taxes late free gov. File 2011 taxes late free To log in, you will need your retirement CSA claim number and your personal identification number. File 2011 taxes late free Choosing no withholding on payments outside the United States. File 2011 taxes late free   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. File 2011 taxes late free   To choose no withholding if you are a U. File 2011 taxes late free S. File 2011 taxes late free citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. File 2011 taxes late free Otherwise, OPM has to withhold tax. File 2011 taxes late free For example, OPM must withhold if you provide a U. File 2011 taxes late free S. File 2011 taxes late free 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. File 2011 taxes late free S. File 2011 taxes late free home address. File 2011 taxes late free   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. File 2011 taxes late free S. File 2011 taxes late free citizen, a U. File 2011 taxes late free S. File 2011 taxes late free resident alien, or someone who left the United States to avoid tax. File 2011 taxes late free But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. File 2011 taxes late free For details, see Publication 519, U. File 2011 taxes late free S. File 2011 taxes late free Tax Guide for Aliens. File 2011 taxes late free Withholding certificate. File 2011 taxes late free   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. File 2011 taxes late free The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. File 2011 taxes late free If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. File 2011 taxes late free 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. File 2011 taxes late free C. File 2011 taxes late free calling area must call 202-606-0500). File 2011 taxes late free No special form is needed. File 2011 taxes late free You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. File 2011 taxes late free If you have TTY/TDD equipment, call 1-855–887–4957. File 2011 taxes late free If you need a PIN, call OPM's Retirement Information Office. File 2011 taxes late free You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. File 2011 taxes late free servicesonline. File 2011 taxes late free opm. File 2011 taxes late free gov. File 2011 taxes late free You will need your retirement CSA or CSF claim number and your PIN. File 2011 taxes late free Withholding from certain lump-sum payments. File 2011 taxes late free   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. File 2011 taxes late free Tax will be withheld at a 20% rate on the interest distributed. File 2011 taxes late free However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. File 2011 taxes late free If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. File 2011 taxes late free Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. File 2011 taxes late free See Rollover Rules in Part II. File 2011 taxes late free If you receive only your contributions, no tax will be withheld. File 2011 taxes late free Withholding from Thrift Savings Plan payments. File 2011 taxes late free   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. File 2011 taxes late free 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. File 2011 taxes late free  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. File 2011 taxes late free 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. File 2011 taxes late free   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. File 2011 taxes late free The above document is also available in the “Forms & Publications” section of the TSP website at www. File 2011 taxes late free tsp. File 2011 taxes late free gov. File 2011 taxes late free Estimated tax. File 2011 taxes late free   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)). File 2011 taxes late free The return must cover all 12 months. File 2011 taxes late free   You do not have to pay estimated tax for 2014 if you were a U. File 2011 taxes late free S. File 2011 taxes late free citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. File 2011 taxes late free   Publication 505 contains information that you can use to help you figure your estimated tax payments. File 2011 taxes late free 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. File 2011 taxes late free The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. File 2011 taxes late free Children. File 2011 taxes late free   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. File 2011 taxes late free   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. File 2011 taxes late free Form CSF 1099R. File 2011 taxes late free   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. File 2011 taxes late free It will show the total amount of the annuity you received in the past year. File 2011 taxes late free It also should show, separately, the survivor annuity for a child or children. File 2011 taxes late free Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. File 2011 taxes late free   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. File 2011 taxes late free    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. File 2011 taxes late free servicesonline. File 2011 taxes late free opm. File 2011 taxes late free gov. File 2011 taxes late free To log in you will need your retirement CSF claim number and personal identification number. File 2011 taxes late free    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. File 2011 taxes late free C. File 2011 taxes late free calling area must call 202-606-0500). File 2011 taxes late free You will need your CSF claim number and your social security number when you call. File 2011 taxes late free Taxable part of annuity. File 2011 taxes late free   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. File 2011 taxes late free 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. File 2011 taxes late free Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free Annuity statement. File 2011 taxes late free   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). File 2011 taxes late free You will use this information to figure the tax-free recovery of your cost. File 2011 taxes late free Annuity starting date. File 2011 taxes late free   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. File 2011 taxes late free 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. File 2011 taxes late free Gross monthly rate. File 2011 taxes late free   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. File 2011 taxes late free Your cost. File 2011 taxes late free   Your monthly annuity payment contains an amount on which you have previously paid income tax. File 2011 taxes late free This amount represents part of your contributions to the retirement plan. File 2011 taxes late free 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. File 2011 taxes late free   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. File 2011 taxes late free If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. File 2011 taxes late free (See Lump-sum credit under Alternative Annuity Option, later. File 2011 taxes late free )   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. File 2011 taxes late free You cannot claim an interest deduction for any interest payments. File 2011 taxes late free You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. File 2011 taxes late free Recovering your cost tax free. File 2011 taxes late free   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. File 2011 taxes late free 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. File 2011 taxes late free 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). File 2011 taxes late free If your annuity starting date is after November 18, 1996, you must use the Simplified Method. File 2011 taxes late free   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). File 2011 taxes late free The tax-free part is a fixed dollar amount. File 2011 taxes late free It remains the same, even if your annuity is increased. File 2011 taxes late free Generally, this rule applies as long as you receive your annuity. File 2011 taxes late free However, see Exclusion limit , later. File 2011 taxes late free Choosing a survivor annuity after retirement. File 2011 taxes late free    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. File 2011 taxes late free   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. File 2011 taxes late free To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. File 2011 taxes late free Figure the expected return as of the date the reduced annuity begins. File 2011 taxes late free For details on the General Rule, see Publication 939. File 2011 taxes late free Canceling a survivor annuity after retirement. File 2011 taxes late free   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. File 2011 taxes late free The increased annuity does not change the cost recovery you figured at the annuity starting date. File 2011 taxes late free The tax-free part of each annuity payment remains the same. File 2011 taxes late free    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. File 2011 taxes late free C. File 2011 taxes late free calling area must call 202-606-0500). File 2011 taxes late free Exclusion limit. File 2011 taxes late free   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. File 2011 taxes late free Annuity starting date after 1986. File 2011 taxes late free   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. File 2011 taxes late free Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. File 2011 taxes late free Example. File 2011 taxes late free Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. File 2011 taxes late free If your cost is $12,000, the exclusion ends after 10 years (120 months). File 2011 taxes late free Thereafter, your entire annuity is generally fully taxable. File 2011 taxes late free Annuity starting date before 1987. File 2011 taxes late free   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. File 2011 taxes late free If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. File 2011 taxes late free The total exclusion may be more than your cost. File 2011 taxes late free Deduction of unrecovered cost. File 2011 taxes late free   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. File 2011 taxes late free 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). File 2011 taxes late free If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. File 2011 taxes late free 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. File 2011 taxes late free (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. File 2011 taxes late free ) 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. File 2011 taxes late free The Simplified Method does not apply if your annuity starting date is before July 2, 1986. File 2011 taxes late free 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. File 2011 taxes late free This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. File 2011 taxes late free 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. File 2011 taxes late free Worksheet A. File 2011 taxes late free   Use Worksheet A. File 2011 taxes late free Simplified Method (near the end of this publication), to figure your taxable annuity. File 2011 taxes late free Be sure to keep the completed worksheet. File 2011 taxes late free It will help you figure your taxable amounts for later years. File 2011 taxes late free 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. File 2011 taxes late free However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. File 2011 taxes late free Line 2. File 2011 taxes late free   See Your cost , earlier, for an explanation of your cost in the plan. File 2011 taxes late free 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. File 2011 taxes late free Line 3. File 2011 taxes late free   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. File 2011 taxes late free 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. File 2011 taxes late free If your annuity starting date is before 1998, use Table 1. File 2011 taxes late free Line 6. File 2011 taxes late free   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. File 2011 taxes late free 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. File 2011 taxes late free Example. File 2011 taxes late free Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. File 2011 taxes late free 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. File 2011 taxes late free He must use the Simplified Method to figure the tax-free part of his annuity benefits. File 2011 taxes late free Bill's monthly annuity benefit is $1,000. File 2011 taxes late free He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. File 2011 taxes late free At his annuity starting date, he was 65 and Kathy was 57. File 2011 taxes late free Bill's completed Worksheet A is shown later. File 2011 taxes late free 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). File 2011 taxes late free Bill keeps a copy of the completed worksheet for his records. File 2011 taxes late free It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. File 2011 taxes late free Bill's tax-free monthly amount is $100. File 2011 taxes late free (See line 4 of the worksheet. File 2011 taxes late free ) 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. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free Figuring this percentage is complex and requires the use of actuarial tables. File 2011 taxes late free For these tables and other information about using the General Rule, see Publication 939. File 2011 taxes late free 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. File 2011 taxes late free Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. File 2011 taxes late free After your cost was recovered, all payments became fully taxable. File 2011 taxes late free You cannot use another rule to again exclude amounts from income. File 2011 taxes late free The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. File 2011 taxes late free Worksheet A. File 2011 taxes late free Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. File 2011 taxes late free 1. File 2011 taxes late free Enter the total pension or annuity payments received this year. File 2011 taxes late free Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. File 2011 taxes late free $ 8,000 2. File 2011 taxes late free Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. File 2011 taxes late free See Your cost in Part II, Rules for Retirees, earlier 2. File 2011 taxes late free 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). File 2011 taxes late free Otherwise, go to line 3. File 2011 taxes late free   3. File 2011 taxes late free Enter the appropriate number from Table 1 below. File 2011 taxes late free 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. File 2011 taxes late free 3. File 2011 taxes late free 310 4. File 2011 taxes late free Divide line 2 by the number on line 3 4. File 2011 taxes late free 100 5. File 2011 taxes late free Multiply line 4 by the number of months for which this year's payments were made. File 2011 taxes late free If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. File 2011 taxes late free Otherwise, go to line 6 5. File 2011 taxes late free 800 6. File 2011 taxes late free Enter any amounts previously recovered tax free in years after 1986. File 2011 taxes late free This is the amount shown on line 10 of your worksheet for last year 6. File 2011 taxes late free 0 7. File 2011 taxes late free Subtract line 6 from line 2 7. File 2011 taxes late free 31,000 8. File 2011 taxes late free Enter the smaller of line 5 or line 7 8. File 2011 taxes late free 800 9. File 2011 taxes late free Taxable amount for year. File 2011 taxes late free Subtract line 8 from line 1. File 2011 taxes late free Enter the result, but not less than zero. File 2011 taxes late free Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. File 2011 taxes late free If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. File 2011 taxes late free If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. File 2011 taxes late free 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. File 2011 taxes late free $7,200 10. File 2011 taxes late free Was your annuity starting date before 1987?   Yes. File 2011 taxes late free Do not complete the rest of this worksheet. File 2011 taxes late free    No. File 2011 taxes late free Add lines 6 and 8. File 2011 taxes late free This is the amount you have recovered tax free through 2013. File 2011 taxes late free You will need this number if you need to fill out this worksheet next year 10. File 2011 taxes late free 800 11. File 2011 taxes late free Balance of cost to be recovered. File 2011 taxes late free Subtract line 10 from line 2. File 2011 taxes late free If zero, you will not have to complete this worksheet next year. File 2011 taxes late free The payments you receive next year will generally be fully taxable 11. File 2011 taxes late free $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. File 2011 taxes late free Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. File 2011 taxes late free If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. File 2011 taxes late free You are eligible to make this choice if you meet all of the following requirements. File 2011 taxes late free You are retiring, but not on disability. File 2011 taxes late free You have a life-threatening illness or other critical medical condition. File 2011 taxes late free You do not have a former spouse entitled to court ordered benefits based on your service. File 2011 taxes late free 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. File 2011 taxes late free Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. File 2011 taxes late free The tax-free part represents part of your cost. File 2011 taxes late free The taxable part represents part of the earnings on your annuity contract. File 2011 taxes late free 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. File 2011 taxes late free Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. File 2011 taxes late free Your taxable amount may therefore be more than the lump-sum payment you receive. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free See Rollover Rules , later, for information on how to make a rollover. File 2011 taxes late free OPM can make a direct rollover only up to the amount of the lump-sum payment. File 2011 taxes late free Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. File 2011 taxes late free Worksheet B. File 2011 taxes late free   Use Worksheet B. File 2011 taxes late free Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. File 2011 taxes late free Be sure to keep the completed worksheet for your records. File 2011 taxes late free   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. File 2011 taxes late free Lump-sum credit. File 2011 taxes late free   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). File 2011 taxes late free 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. File 2011 taxes late free Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. File 2011 taxes late free Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. File 2011 taxes late free 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. File 2011 taxes late free Present value of your annuity contract. File 2011 taxes late free   The present value of your annuity contract is figured using actuarial tables provided by the IRS. File 2011 taxes late free 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. File 2011 taxes late free Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. File 2011 taxes late free , NW Washington, DC 20224-0002 Example. File 2011 taxes late free David Brown retired from the federal government in 2013, one month after his 55th birthday. File 2011 taxes late free 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. File 2011 taxes late free The present value of his annuity contract was $155,000. File 2011 taxes late free The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. File 2011 taxes late free 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. File 2011 taxes late free See Reduced Annuity , later. File 2011 taxes late free Worksheet B. File 2011 taxes late free Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . File 2011 taxes late free  1. File 2011 taxes late free Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. File 2011 taxes late free $ 31,000 2. File 2011 taxes late free Enter the present value of your annuity contract 2. File 2011 taxes late free 155,000 3. File 2011 taxes late free Divide line 1 by line 2 3. File 2011 taxes late free . File 2011 taxes late free 20 4. File 2011 taxes late free Tax-free amount. File 2011 taxes late free Multiply line 1 by line 3. File 2011 taxes late free (Caution: Do not include this amount on line 6 of Worksheet A in this publication. File 2011 taxes late free ) 4. File 2011 taxes late free $6,200 5. File 2011 taxes late free Taxable amount (net cost in the plan). File 2011 taxes late free Subtract line 4 from line 1. File 2011 taxes late free Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. File 2011 taxes late free Also, enter this amount on line 2 of Worksheet A in this publication. File 2011 taxes late free 5. File 2011 taxes late free $24,800   Lump-sum payment in installments. File 2011 taxes late free   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. File 2011 taxes late free You will receive the first installment after you make the choice upon retirement. File 2011 taxes late free The second installment will be paid to you, with interest, in the next calendar year. File 2011 taxes late free (Exceptions to the installment rule are provided for cases of critical medical need. File 2011 taxes late free )   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. File 2011 taxes late free If the payment has a tax-free part, you must treat the taxable part as received first. File 2011 taxes late free How to report. File 2011 taxes late free   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. File 2011 taxes late free 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. File 2011 taxes late free    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. File 2011 taxes late free 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. File 2011 taxes late free These annuity payments each will have a tax-free and a taxable part. File 2011 taxes late free To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). File 2011 taxes late free For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. File 2011 taxes late free 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. File 2011 taxes late free Enter as your net cost on line 2 the amount from Worksheet B, line 5. File 2011 taxes late free 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. File 2011 taxes late free Example. File 2011 taxes late free The facts are the same as in the example for David Brown in the preceding discussion. File 2011 taxes late free In addition, David received 10 annuity payments in 2013 of $1,200 each. File 2011 taxes late free Using Worksheet A, he figures the taxable part of his annuity payments. File 2011 taxes late free He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. File 2011 taxes late free His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). File 2011 taxes late free He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. File 2011 taxes late free David's filled-in Worksheet A is shown on the next page. File 2011 taxes late free Worksheet A. File 2011 taxes late free Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . File 2011 taxes late free 1. File 2011 taxes late free Enter the total pension or annuity payments received this year. File 2011 taxes late free Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. File 2011 taxes late free $ 12,000 2. File 2011 taxes late free Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. File 2011 taxes late free See Your cost in Part II, Rules for Retirees, earlier 2. File 2011 taxes late free 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). File 2011 taxes late free Otherwise, go to line 3. File 2011 taxes late free   3. File 2011 taxes late free Enter the appropriate number from Table 1 below. File 2011 taxes late free 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. File 2011 taxes late free 3. File 2011 taxes late free 360 4. File 2011 taxes late free Divide line 2 by the number on line 3 4. File 2011 taxes late free 68. File 2011 taxes late free 89 5. File 2011 taxes late free Multiply line 4 by the number of months for which this year's payments were made. File 2011 taxes late free If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. File 2011 taxes late free Otherwise, go to line 6 5. File 2011 taxes late free 688. File 2011 taxes late free 90 6. File 2011 taxes late free Enter any amounts previously recovered tax free in years after 1986. File 2011 taxes late free This is the amount shown on line 10 of your worksheet for last year 6. File 2011 taxes late free 0 7. File 2011 taxes late free Subtract line 6 from line 2 7. File 2011 taxes late free 24,800 8. File 2011 taxes late free Enter the smaller of line 5 or line 7 8. File 2011 taxes late free 688. File 2011 taxes late free 90 9. File 2011 taxes late free Taxable amount for year. File 2011 taxes late free Subtract line 8 from line 1. File 2011 taxes late free Enter the result, but not less than zero. File 2011 taxes late free Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. File 2011 taxes late free If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. File 2011 taxes late free If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. File 2011 taxes late free 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. File 2011 taxes late free $11,311. File 2011 taxes late free 10 10. File 2011 taxes late free Was your annuity starting date before 1987?   Yes. File 2011 taxes late free Do not complete the rest of this worksheet. File 2011 taxes late free    No. File 2011 taxes late free Add lines 6 and 8. File 2011 taxes late free This is the amount you have recovered tax free through 2013. File 2011 taxes late free You will need this number if you need to fill out this worksheet next year 10. File 2011 taxes late free 688. File 2011 taxes late free 90 11. File 2011 taxes late free Balance of cost to be recovered. File 2011 taxes late free Subtract line 10 from line 2. File 2011 taxes late free If zero, you will not have to complete this worksheet next year. File 2011 taxes late free The payments you receive next year will generally be fully taxable 11. File 2011 taxes late free $24,111. File 2011 taxes late free 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. File 2011 taxes late free Reemployment after choosing the alternative annuity option. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free Annuity starting date before November 19, 1996. File 2011 taxes late free   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. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free The gift may be taxable for gift tax purposes. File 2011 taxes late free The value of the gift is equal to the value of the annuity. File 2011 taxes late free Joint and survivor annuity. File 2011 taxes late free   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. File 2011 taxes late free This will eliminate any gift tax liability with regard to that gift. File 2011 taxes late free   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. File 2011 taxes late free This may result in a taxable gift. File 2011 taxes late free More information. File 2011 taxes late free   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. File 2011 taxes late free 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. File 2011 taxes late free Annual leave. File 2011 taxes late free   A payment for accrued annual leave received on retirement is a salary payment. File 2011 taxes late free It is taxable as wages in the tax year you receive it. File 2011 taxes late free Voluntary contributions. File 2011 taxes late free   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. File 2011 taxes late free 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. File 2011 taxes late free Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. File 2011 taxes late free See Thrift Savings Plan , later. File 2011 taxes late free Additional annuity benefit. File 2011 taxes late free   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. File 2011 taxes late free This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. File 2011 taxes late free It does not matter that you receive only one monthly check covering both benefits. File 2011 taxes late free 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. File 2011 taxes late free   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. File 2011 taxes late free Refund of voluntary contributions. File 2011 taxes late free   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. File 2011 taxes late free 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. File 2011 taxes late free See Rollover Rules , later. File 2011 taxes late free The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. File 2011 taxes late free 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. File 2011 taxes late free For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. File 2011 taxes late free Community property laws. File 2011 taxes late free   State community property laws apply to your annuity. File 2011 taxes late free These laws will affect your income tax only if you file a return separately from your spouse. File 2011 taxes late free   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. File 2011 taxes late free 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. File 2011 taxes late free   At any time, you have only one domicile even though you may have more than one home. File 2011 taxes late free 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. File 2011 taxes late free The question of your domicile is mainly a matter of your intentions as indicated by your actions. File 2011 taxes late free   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. File 2011 taxes late free The division is based on your periods of service and domicile in community and noncommunity property states while you were married. File 2011 taxes late free   For more information, see Publication 555, Community Property. File 2011 taxes late free 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. File 2011 taxes late free The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. File 2011 taxes late free This amount is taxable as wages. File 2011 taxes late free Your annuity will continue to be taxed just as it was before. File 2011 taxes late free If you are still recovering your cost, you continue to do so. File 2011 taxes late free If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. File 2011 taxes late free 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. File 2011 taxes late free A nonresident alien is an individual who is not a citizen or a resident alien of the United States. File 2011 taxes late free Special rule for figuring your total contributions. File 2011 taxes late free   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. File 2011 taxes late free 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. File 2011 taxes late free For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. File 2011 taxes late free Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. File 2011 taxes late free   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. File 2011 taxes late free Limit on taxable amount. File 2011 taxes late free   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. File 2011 taxes late free Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. File 2011 taxes late free The numerator of the fraction is the retiree's total U. File 2011 taxes late free S. File 2011 taxes late free Government basic pay, other than tax-exempt pay for services performed outside the United States. File 2011 taxes late free The denominator is the retiree's total U. File 2011 taxes late free S. File 2011 taxes late free Government basic pay for all services. File 2011 taxes late free    Basic pay includes regular pay plus any standby differential. File 2011 taxes late free It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. File 2011 taxes late free   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. File 2011 taxes late free (For an annuity, first complete Worksheet A in this publication. File 2011 taxes late free ) Worksheet C. File 2011 taxes late free Limited Taxable Amount for Nonresident Alien 1. File 2011 taxes late free 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. File 2011 taxes late free   2. File 2011 taxes late free Enter the total U. File 2011 taxes late free S. File 2011 taxes late free Government basic pay other than tax-exempt pay for services performed outside the United States 2. File 2011 taxes late free   3. File 2011 taxes late free Enter the total U. File 2011 taxes late free S. File 2011 taxes late free Government basic pay for all services 3. File 2011 taxes late free   4. File 2011 taxes late free Divide line 2 by line 3 4. File 2011 taxes late free   5. File 2011 taxes late free Limited taxable amount. File 2011 taxes late free Multiply line 1 by line 4. File 2011 taxes late free Enter this amount on Form 1040NR, line 17b 5. File 2011 taxes late free   Example 1. File 2011 taxes late free You are a nonresident alien who performed all services for the U. File 2011 taxes late free S. File 2011 taxes late free Government abroad as a nonresident alien. File 2011 taxes late free You retired and began to receive a monthly annuity of $200. File 2011 taxes late free Your total basic pay for all services for the U. File 2011 taxes late free S. File 2011 taxes late free Government was $100,000. File 2011 taxes late free All of your basic pay was tax exempt because it was not U. File 2011 taxes late free S. File 2011 taxes late free source income. File 2011 taxes late free The taxable amount of your annuity using Worksheet A in this publication is $720. File 2011 taxes late free You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. File 2011 taxes late free Worksheet C. File 2011 taxes late free Limited Taxable Amount for Nonresident Alien — Example 1 1. File 2011 taxes late free 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. File 2011 taxes late free $ 720 2. File 2011 taxes late free Enter the total U. File 2011 taxes late free S. File 2011 taxes late free Government basic pay other than tax-exempt pay for services performed outside the United States 2. File 2011 taxes late free 0 3. File 2011 taxes late free Enter the total U. File 2011 taxes late free S. File 2011 taxes late free Government basic pay for all services 3. File 2011 taxes late free 100,000 4. File 2011 taxes late free Divide line 2 by line 3 4. File 2011 taxes late free 0 5. File 2011 taxes late free Limited taxable amount. File 2011 taxes late free Multiply line 1 by line 4. File 2011 taxes late free Enter this amount on Form 1040NR, line 17b 5. File 2011 taxes late free 0 Example 2. File 2011 taxes late free You are a nonresident alien who performed services for the U. File 2011 taxes late free S. File 2011 taxes late free Government as a nonresident alien both within the United States and abroad. File 2011 taxes late free You retired and began to receive a monthly annuity of $240. File 2011 taxes late free Your total basic pay for your services for the U. File 2011 taxes late free S. File 2011 taxes late free 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. File 2011 taxes late free The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. File 2011 taxes late free S. File 2011 taxes late free source income. File 2011 taxes late free The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. File 2011 taxes late free You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. File 2011 taxes late free Worksheet C. File 2011 taxes late free Limited Taxable Amount for Nonresident Alien — Example 2 1. File 2011 taxes late free 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. File 2011 taxes late free $ 1,980 2. File 2011 taxes late free Enter the total U. File 2011 taxes late free S. File 2011 taxes late free Government basic pay other than tax-exempt pay for services performed outside the United States 2. File 2011 taxes late free 40,000 3. File 2011 taxes late free Enter the total U. File 2011 taxes late free S. File 2011 taxes late free Government basic pay for all services 3. File 2011 taxes late free 120,000 4. File 2011 taxes late free Divide line 2 by line 3 4. File 2011 taxes late free . File 2011 taxes late free 333 5. File 2011 taxes late free Limited taxable amount. File 2011 taxes late free Multiply line 1 by line 4. File 2011 taxes late free Enter this amount on Form 1040NR, line 17b 5. File 2011 taxes late free 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. File 2011 taxes late free (However, see Roth TSP balance and Uniformed services TSP accounts, next. File 2011 taxes late free ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. File 2011 taxes late free The way that you withdraw your account balance determines when you must pay the tax. File 2011 taxes late free Roth TSP balance. File 2011 taxes late free   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. File 2011 taxes late free This means Roth TSP contributions are included in your income. File 2011 taxes late free The contribution limits are the same as the traditional TSP. File 2011 taxes late free You can elect to have part or all of your TSP contributions designated as a Roth TSP. File 2011 taxes late free Agency contributions will be part of your traditional TSP balance. File 2011 taxes late free Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. File 2011 taxes late free   Qualified distributions from your Roth TSP are not included in income. File 2011 taxes late free This applies to both your cost in the account and income earned on that account. File 2011 taxes late free 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. File 2011 taxes late free   For more information, go to the TSP website, www. File 2011 taxes late free tsp. File 2011 taxes late free gov, or the TSP Service Office. File 2011 taxes late free See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. File 2011 taxes late free Uniformed services TSP accounts. File 2011 taxes late free   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. File 2011 taxes late free However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. File 2011 taxes late free See Roth TSP balance discussed previously to get more information about Roth contributions. File 2011 taxes late free 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. File 2011 taxes late free You can get more information from the TSP website, www. File 2011 taxes late free tsp. File 2011 taxes late free gov, or the TSP Service Office. File 2011 taxes late free Direct rollover by the TSP. File 2011 taxes late free   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. File 2011 taxes late free However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. File 2011 taxes late free Also, see Rollover Rules , later. File 2011 taxes late free Direct rollover by the TSP to a Roth IRA. File 2011 taxes late free   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. File 2011 taxes late free However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. File 2011 taxes late free Also, see Rollovers to Roth IRAs for more information, later. File 2011 taxes late free Note. File 2011 taxes late free 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. File 2011 taxes late free This is because you already paid tax on those contributions. File 2011 taxes late free You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. File 2011 taxes late free TSP annuity. File 2011 taxes late free   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. File 2011 taxes late free The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. File 2011 taxes late free 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. File 2011 taxes late free See Roth TSP balance , earlier. File 2011 taxes late free This is because you already paid tax on those contributions. File 2011 taxes late free Cash withdrawals. File 2011 taxes late free   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. File 2011 taxes late free (See Rollover Rules , later. File 2011 taxes late free ) 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. File 2011 taxes late free See Lump-Sum Distributions in Publication 575 for details. File 2011 taxes late free However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. File 2011 taxes late free See Roth TSP balance , earlier. File 2011 taxes late free    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. File 2011 taxes late free   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. File 2011 taxes late free 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. File 2011 taxes late free See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. File 2011 taxes late free 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. File 2011 taxes late free See Roth TSP balance , earlier, for a discussion of those conditions. File 2011 taxes late free Tax on early distributions. File 2011 taxes late free   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. File 2011 taxes late free However, this additional tax does not apply in certain situations, including any of the following. File 2011 taxes late free You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. File 2011 taxes late free You choose to receive your account balance in monthly payments based on your life expectancy. File 2011 taxes late free You are totally and permanently disabled. File 2011 taxes late free You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). File 2011 taxes late free The earnings may be subject to the 10% tax depending on whether you met certain conditions. File 2011 taxes late free See Roth TSP balance , earlier. File 2011 taxes late free   For more information, see Tax on Early Distributions in Publication 575. File 2011 taxes late free Outstanding loan. File 2011 taxes late free   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. File 2011 taxes late free The distribution also may be subject to the additional 10% tax on early distributions. File 2011 taxes late free 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. File 2011 taxes late free See Rollover Rules , later. File 2011 taxes late free   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. File 2011 taxes late free However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. File 2011 taxes late free See Roth TSP balance , earlier. File 2011 taxes late free More information. File 2011 taxes late free   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. File 2011 taxes late free 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). File 2011 taxes late free    The above documents are also available on the TSP website at www. File 2011 taxes late free tsp. File 2011 taxes late free gov. File 2011 taxes late free Select “Forms & Publications. File 2011 taxes late free ” 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. File 2011 taxes late free You do not include the amount rolled over in your income, and you cannot take a deduction for it. File 2011 taxes late free The amount rolled over is taxed later as the new program pays that amount to you. File 2011 taxes late free 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. File 2011 taxes late free 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. File 2011 taxes late free To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. File 2011 taxes late free You can also roll over a distribution from a qualified retirement plan into a Roth IRA. File 2011 taxes late free 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. File 2011 taxes late free See Rollovers to Roth IRAs , later, for more information. File 2011 taxes late free Qualified retirement plan. File 2011 taxes late free   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. File 2011 taxes late free The CSRS, FERS, and TSP are considered qualified retirement plans. File 2011 taxes late free Distributions eligible for rollover treatment. File 2011 taxes late free   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. File 2011 taxes late free You cannot roll over any part of your CSRS or FERS annuity payments. File 2011 taxes late free   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. File 2011 taxes late free   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. File 2011 taxes late free However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. File 2011 taxes late free Direct rollover option. File 2011 taxes late free   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. File 2011 taxes late free   There is an automatic rollover requirement for mandatory distributions. File 2011 taxes late free A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. File 2011 taxes late free The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. File 2011 taxes late free 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. File 2011 taxes late free If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. File 2011 taxes late free No tax withheld. File 2011 taxes late free   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. File 2011 taxes late free 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. File 2011 taxes late free Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. File 2011 taxes late free Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. File 2011 taxes late free Payment to you option. File 2011 taxes late free   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. File 2011 taxes late free However, the full amount is treated as distributed to you even though you actually receive only 80%. File 2011 taxes late free 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. File 2011 taxes late free Rollovers to Roth IRAs are generally included in income. File 2011 taxes late free Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. File 2011 taxes late free 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. File 2011 taxes late free 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). File 2011 taxes late free Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. File 2011 taxes late free See Roth TSP balance , earlier. File 2011 taxes late free Also, see Tax on Early Distributions in Publication 575. File 2011 taxes late free Exception to withholding. File 2011 taxes late free   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. File 2011 taxes late free Partial rollovers. File 2011 taxes late free   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. File 2011 taxes late free See Lump-Sum Distributions in Publication 575. File 2011 taxes late free However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. File 2011 taxes late free Rolling over more than amount received. File 2011 taxes late free   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). File 2011 taxes late free Example. File 2011 taxes late free You left government service at age 53. File 2011 taxes late free On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you