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Irs Forms Publications

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Irs Forms Publications

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

Irs forms publications Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Irs forms publications The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Irs forms publications Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Irs forms publications Exclusion or deduction. Irs forms publications   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Irs forms publications Your employer can tell you whether your benefit plan qualifies. Irs forms publications To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Irs forms publications You cannot use Form 1040EZ. Irs forms publications   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Irs forms publications Therefore, you would not get an exclusion from wages. Irs forms publications Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Irs forms publications To claim the deduction, you must use Form 2441. Irs forms publications   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Irs forms publications Statement for employee. Irs forms publications   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Irs forms publications Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Irs forms publications Qualifying person(s). Irs forms publications   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Irs forms publications If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Irs forms publications Your disabled spouse who is not physically or mentally able to care for himself or herself. Irs forms publications Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Irs forms publications Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Irs forms publications For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Irs forms publications Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Irs forms publications Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Irs forms publications   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Irs forms publications   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Irs forms publications Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Irs forms publications Supplemental security income (SSI) payments. Irs forms publications   Social security benefits do not include SSI payments, which are not taxable. Irs forms publications Do not include these payments in your income. Irs forms publications Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Irs forms publications You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Irs forms publications Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Irs forms publications You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Irs forms publications For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Irs forms publications Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Irs forms publications Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Irs forms publications For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Irs forms publications Retirement and profit-sharing plans. Irs forms publications   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Irs forms publications The payments must be reported as a pension or annuity. Irs forms publications Accrued leave payment. Irs forms publications   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Irs forms publications The payment is not a disability payment. Irs forms publications Include it in your income in the tax year you receive it. Irs forms publications See Publication 525, Taxable and Nontaxable Income, for more information. Irs forms publications Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Irs forms publications For information about military and government disability pensions, see Publication 525. Irs forms publications VA disability benefits. Irs forms publications   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Irs forms publications If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Irs forms publications   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Irs forms publications These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Irs forms publications Other Payments You may receive other payments that are related to your disability. Irs forms publications The following payments are not taxable. Irs forms publications Benefit payments from a public welfare fund, such as payments due to blindness. Irs forms publications Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Irs forms publications Compensatory (but not punitive) damages for physical injury or physical sickness. Irs forms publications Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Irs forms publications Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Irs forms publications Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Irs forms publications Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Irs forms publications More detailed information can be found in Publication 525. Irs forms publications Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Irs forms publications Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Irs forms publications These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Irs forms publications This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Irs forms publications For more information, see Publication 525. Irs forms publications Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Irs forms publications You must use Schedule A (Form 1040) to itemize your deductions. Irs forms publications See your form instructions for information on the standard deduction and the deductions you can itemize. Irs forms publications The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Irs forms publications Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Irs forms publications Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Irs forms publications They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Irs forms publications You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Irs forms publications 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Irs forms publications The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Irs forms publications For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Irs forms publications Artificial limbs, contact lenses, eyeglasses, and hearing aids. Irs forms publications The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Irs forms publications Cost and repair of special telephone equipment for hearing-impaired persons. Irs forms publications Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Irs forms publications ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Irs forms publications Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Irs forms publications This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Irs forms publications Premiums for qualified long-term care insurance, up to certain amounts. Irs forms publications Improvements to a home that do not increase its value if the main purpose is medical care. Irs forms publications An example is constructing entrance or exit ramps. Irs forms publications Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Irs forms publications See Publication 502 for more information. Irs forms publications Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Irs forms publications If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Irs forms publications 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Irs forms publications You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Irs forms publications Impairment-related expenses defined. Irs forms publications   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Irs forms publications Publication 502 contains more detailed information. Irs forms publications Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Irs forms publications Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Irs forms publications To qualify, you must pay these expenses so you can work or look for work. Irs forms publications The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Irs forms publications You can claim the credit on Form 1040 or 1040A. Irs forms publications You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Irs forms publications You figure the credit on Form 2441. Irs forms publications For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Irs forms publications Publication 503, Child and Dependent Care Expenses, contains more detailed information. Irs forms publications Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Irs forms publications S. Irs forms publications citizen or a resident alien and either of the following apply. Irs forms publications You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Irs forms publications You can claim the credit on Form 1040 or 1040A. Irs forms publications You figure the credit on Schedule R. Irs forms publications For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Irs forms publications Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Irs forms publications Earned Income Credit This credit is based on the amount of your earned income. Irs forms publications You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Irs forms publications To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Irs forms publications If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Irs forms publications You cannot use Form 1040EZ if you have a qualifying child. Irs forms publications Qualifying child. Irs forms publications   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Irs forms publications Earned income. Irs forms publications   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Irs forms publications However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Irs forms publications More information. Irs forms publications   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Irs forms publications Publication 596, Earned Income Credit (EIC), contains more detailed information. Irs forms publications Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Irs forms publications A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Irs forms publications This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Irs forms publications In this case you do not have to pay employment taxes on the amount you pay. Irs forms publications But if you control what work is done and how it is done, the worker is your employee. Irs forms publications If you possess the right to discharge a worker, that worker is generally considered to be your employee. Irs forms publications If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Irs forms publications To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Irs forms publications Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Irs forms publications Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Irs forms publications For more information, see chapter 7 of Publication 535, Business Expenses. Irs forms publications Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Irs forms publications The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Irs forms publications See Form 8826, Disabled Access Credit, for more information. Irs forms publications Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Irs forms publications One targeted group consists of vocational rehabilitation referrals. Irs forms publications These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Irs forms publications See Form 5884, Work Opportunity Credit. Irs forms publications How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Irs forms publications Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Irs forms publications Free help with your tax return. Irs forms publications   Free help in preparing your return is available nationwide from IRS-certified volunteers. Irs forms publications The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Irs forms publications The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irs forms publications Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs forms publications Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Irs forms publications To find the nearest VITA or TCE site, visit IRS. Irs forms publications gov or call 1-800-906-9887. Irs forms publications   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs forms publications To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs forms publications aarp. Irs forms publications org/money/taxaide or call 1-888-227-7669. Irs forms publications   For more information on these programs, go to IRS. Irs forms publications gov and enter “VITA” in the search box. Irs forms publications Internet. Irs forms publications IRS. Irs forms publications gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Irs forms publications Apply for an Employer Identification Number (EIN). Irs forms publications Go to IRS. Irs forms publications gov and enter Apply for an EIN in the search box. Irs forms publications Request an Electronic Filing PIN by going to IRS. Irs forms publications gov and entering Electronic Filing PIN in the search box. Irs forms publications Check the status of your 2013 refund with Where's My Refund? Go to IRS. Irs forms publications gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs forms publications If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs forms publications Check the status of your amended return. Irs forms publications Go to IRS. Irs forms publications gov and enter Where's My Amended Return in the search box. Irs forms publications Download forms, instructions, and publications, including some accessible versions. Irs forms publications Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Irs forms publications gov or IRS2Go. Irs forms publications Tax return and tax account transcripts are generally available for the current year and past three years. Irs forms publications Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs forms publications gov. Irs forms publications Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs forms publications Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs forms publications gov. Irs forms publications Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Irs forms publications gov or IRS2Go. Irs forms publications Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Irs forms publications An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Irs forms publications Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Irs forms publications If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Irs forms publications Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs forms publications Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Irs forms publications gov. Irs forms publications Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs forms publications The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irs forms publications Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Irs forms publications AARP offers the Tax-Aide counseling program as part of the TCE program. Irs forms publications Visit AARP's website to find the nearest Tax-Aide location. Irs forms publications Research your tax questions. Irs forms publications Search publications and instructions by topic or keyword. Irs forms publications Read the Internal Revenue Code, regulations, or other official guidance. Irs forms publications Read Internal Revenue Bulletins. Irs forms publications Sign up to receive local and national tax news by email. Irs forms publications Phone. Irs forms publications You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs forms publications Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Irs forms publications Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs forms publications Call to locate the nearest volunteer help site, 1-800-906-9887. Irs forms publications Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs forms publications The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irs forms publications Most VITA and TCE sites offer free electronic filing. Irs forms publications Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs forms publications Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs forms publications Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Irs forms publications The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Irs forms publications If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs forms publications Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs forms publications Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs forms publications Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Irs forms publications Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs forms publications Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Irs forms publications You should receive your order within 10 business days. Irs forms publications Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Irs forms publications Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Irs forms publications Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Irs forms publications Call to ask tax questions, 1-800-829-1040. Irs forms publications Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs forms publications The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs forms publications These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Irs forms publications gsa. Irs forms publications gov/fedrelay. Irs forms publications Walk-in. Irs forms publications You can find a selection of forms, publications and services — in-person, face-to-face. Irs forms publications Products. Irs forms publications You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs forms publications Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs forms publications Services. Irs forms publications You can walk in to your local TAC most business days for personal, face-to-face tax help. Irs forms publications An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs forms publications If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Irs forms publications No appointment is necessary—just walk in. Irs forms publications Before visiting, check www. Irs forms publications irs. Irs forms publications gov/localcontacts for hours of operation and services provided. Irs forms publications Mail. Irs forms publications You can send your order for forms, instructions, and publications to the address below. Irs forms publications You should receive a response within 10 business days after your request is received. Irs forms publications  Internal Revenue Service 1201 N. Irs forms publications Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Irs forms publications   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs forms publications Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs forms publications What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Irs forms publications We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs forms publications You face (or your business is facing) an immediate threat of adverse action. Irs forms publications You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs forms publications   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs forms publications Here's why we can help: TAS is an independent organization within the IRS. Irs forms publications Our advocates know how to work with the IRS. Irs forms publications Our services are free and tailored to meet your needs. Irs forms publications We have offices in every state, the District of Columbia, and Puerto Rico. Irs forms publications How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Irs forms publications irs. Irs forms publications gov/advocate, or call us toll-free at 1-877-777-4778. Irs forms publications How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs forms publications If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Irs forms publications irs. Irs forms publications gov/sams. Irs forms publications Low Income Taxpayer Clinics. Irs forms publications   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Irs forms publications Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs forms publications Visit www. Irs forms publications TaxpayerAdvocate. Irs forms publications irs. Irs forms publications gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs forms publications Prev  Up  Next   Home   More Online Publications