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Instructions

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Instructions

Instructions Publication 587 - Additional Material Prev  Up  Next   Home   More Online Publications
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The Instructions

Instructions Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. Instructions Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Instructions Simplified Method to be used, Who must use the Simplified Method. Instructions 5% owners, 5% owners. Instructions A Age 70, Age 70½. Instructions Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. Instructions Defined, Annuity. Instructions Fixed-period, Fixed-period annuities. Instructions , Fixed-period annuity. Instructions Guaranteed payments, Guaranteed payments. Instructions Joint and survivor annuities, Joint and survivor annuities. Instructions Minimum distributions from, Minimum distributions from an annuity plan. Instructions Payments under, Annuity payments. Instructions Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. Instructions Rollovers, Annuity contracts. Instructions (see also Rollovers) Single-life, Annuities for a single life. Instructions , Single-life annuity. Instructions Starting date of, Annuity starting date defined. Instructions , Who must use the Simplified Method. Instructions , Annuity starting before November 19, 1996. Instructions , Annuity starting date. Instructions Before November 19, 1996, Annuity starting before November 19, 1996. Instructions Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. Instructions Variable annuities, Variable annuities. Instructions , Variable Annuities, Death benefits. Instructions Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Instructions Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. Instructions D Death benefits, Death benefits. Instructions Death of employee, Distributions after the employee's death. Instructions , Survivors of employees. Instructions Death of retiree, Survivors of retirees. Instructions Deductible voluntary employee contributions, Deductible voluntary employee contributions. Instructions Defined contribution plans, Defined contribution plan. Instructions Designated Roth accounts Costs, Designated Roth accounts. Instructions Defined, Designated Roth account. Instructions Qualified distributions, Designated Roth accounts. Instructions Rollovers, Designated Roth accounts. Instructions Disability pensions, Disability pensions. Instructions , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. Instructions Early distributions and penalty tax, Payment to you option. Instructions , Tax on Early Distributions Employer securities, Distributions of employer securities. Instructions Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. Instructions , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. Instructions Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. Instructions Qualified reservist, Qualified reservist distributions. Instructions U. Instructions S. Instructions savings bonds, Distribution of U. Instructions S. Instructions savings bonds. Instructions Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. Instructions , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. Instructions Estate tax, Reduction for federal estate tax. Instructions Deduction, Estate tax deduction. Instructions Estimated tax, Estimated tax. Instructions Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. Instructions Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. Instructions F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. Instructions S. Instructions savings bonds. Instructions Fixed-period annuities, Fixed-period annuities. Instructions , Fixed-period annuity. Instructions Foreign employment contributions, Foreign employment contributions. Instructions Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. Instructions Form 1040/1040A Rollovers, How to report. Instructions Form 1040X Changing your mind on lump-sum treatment, Changing your mind. Instructions Form 1099-INT U. Instructions S. Instructions savings bonds distributions, Distribution of U. Instructions S. Instructions savings bonds. Instructions Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Instructions Exceptions to tax, Exceptions to tax. Instructions Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. Instructions Rollovers, How to report. Instructions Tax-free exchanges, Tax-free exchange reported on Form 1099-R. Instructions Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. Instructions Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Instructions Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. Instructions Form RRB-1099-R, Form RRB-1099-R. Instructions Form W-4P Withholding from retirement plan payments, Choosing no withholding. Instructions , Nonperiodic distributions. Instructions Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. Instructions Frozen deposits, Frozen deposits. Instructions Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. Instructions Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. Instructions H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. Instructions I In-plan Roth rollovers, In-plan Roth rollovers. Instructions Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. Instructions Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. Instructions J Joint and survivor annuities, Joint and survivor annuities. Instructions L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. Instructions Lump-sum distributions, Distributions of employer securities. Instructions , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. Instructions Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. Instructions Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. Instructions Multiple-lives annuities, Multiple-lives annuity. Instructions N Net Investment Income Tax, Net investment income tax. Instructions , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). Instructions Deferring tax on, Distributions of employer securities. Instructions Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. Instructions Loans treated as distributions from, Effect on investment in the contract. Instructions Nonresident aliens Railroad retirement, Nonresident aliens. Instructions P Partial rollovers, Partial rollovers. Instructions Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. Instructions Disability pensions, Disability pensions. Instructions , Disability Pensions Types of, Types of pensions and annuities. Instructions Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. Instructions Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). Instructions , Qualified domestic relations order (QDRO). Instructions Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. Instructions Qualified employee annuities Defined, Qualified employee annuity. Instructions Simplified Method to be used, Who must use the Simplified Method. Instructions Qualified employee plans Defined, Qualified employee plan. Instructions Simplified Method to be used, Who must use the Simplified Method. Instructions Qualified plans, Who must use the General Rule. Instructions (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. Instructions Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Instructions Rollovers, Qualified retirement plan. Instructions Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. Instructions R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. Instructions Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Instructions Reemployment, Reemployment. Instructions Related employers and related plans, Related employers and related plans. Instructions Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. Instructions Required beginning date, Required beginning date. Instructions Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. Instructions Retirement bonds, Retirement bonds. Instructions Rollovers, Rollovers, Choosing the right option. Instructions 20% tax rate on distribution, Eligible rollover distribution. Instructions Comparison of direct payment vs. Instructions direct rollover (Table 1), Choosing the right option. Instructions Direct rollover to another qualified plan, Eligible rollover distribution. Instructions , Direct rollover option. Instructions In-plan Roth, In-plan Roth rollovers. Instructions Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Instructions Nontaxable amounts, Rollover of nontaxable amounts. Instructions Notice to recipients of eligible rollover distribution, Written explanation to recipients. Instructions Property and cash distributed, Property and cash distributed. Instructions Roth IRAs, Rollovers to Roth IRAs. Instructions Substitution of other property, Rollovers of property. Instructions Surviving spouse making, Rollover by surviving spouse. Instructions S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. Instructions Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. Instructions How to use, How to use the Simplified Method. Instructions Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. Instructions Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. Instructions Single-life annuities, Annuities for a single life. Instructions , Single-life annuity. Instructions Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. Instructions Surviving spouse Distribution rules for, Distributions after the employee's death. Instructions Rollovers by, Rollover by surviving spouse. Instructions T Tables Comparison of direct payment vs. Instructions direct rollover (Table 1), Choosing the right option. Instructions Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. Instructions Ten percent tax for early withdrawal, Payment to you option. Instructions , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. Instructions Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. Instructions S. Instructions savings bonds Distribution of, Distribution of U. Instructions S. Instructions savings bonds. Instructions V Variable annuities, Variable annuities. Instructions , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. Instructions W Withdrawals, Withdrawals. Instructions Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. Instructions Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. Instructions 20% of eligible rollover, Withholding requirements. Instructions , Payment to you option. Instructions , 20% Mandatory withholding. Instructions Periodic payments, Periodic payments. Instructions Railroad retirement, Tax withholding. Instructions Worksheets Simplified Method, How to use the Simplified Method. Instructions Worksheet A, illustrated, Worksheet A. Instructions Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. Instructions Simplified Method Prev  Up     Home   More Online Publications