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1040x File Online1040x file online Publication 939 - Introductory Material Table of Contents What's New Future developments. 1040x file online IntroductionSimplified Method. 1040x file online Ordering forms and publications. 1040x file online Tax questions. 1040x file online Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). 1040x file online For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 1040x file online Future developments. 1040x file online For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. 1040x file online IRS. 1040x file online gov/pub939. 1040x file online Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. 1040x file online Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. 1040x file online What is the General Rule. 1040x file online The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. 1040x file online The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. 1040x file online Who must use the General Rule. 1040x file online Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. 1040x file online If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. 1040x file online This choice is irrevocable and applied to all later annuity payments. 1040x file online The following are qualified plans. 1040x file online A qualified employee plan. 1040x file online A qualified employee annuity. 1040x file online A tax-sheltered annuity (TSA) plan or contract. 1040x file online Simplified Method. 1040x file online If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. 1040x file online This method is described in Publication 575, Pension and Annuity Income. 1040x file online Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. 1040x file online Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). 1040x file online For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 1040x file online Topics not covered in this publication. 1040x file online Certain topics related to pensions and annuities are not covered in this publication. 1040x file online They include: Simplified Method. 1040x file online This method is covered in Publication 575. 1040x file online That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). 1040x file online Individual retirement arrangements (IRAs). 1040x file online Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). 1040x file online Life insurance payments. 1040x file online If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. 1040x file online Help from IRS. 1040x file online If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. 1040x file online For information on this service, see Requesting a Ruling on Taxation of Annuity , later. 1040x file online Comments and suggestions. 1040x file online We welcome your comments about this publication and your suggestions for future editions. 1040x file online You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x file online NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040x file online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x file online You can send your comments from www. 1040x file online irs. 1040x file online gov/formspubs/. 1040x file online Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040x file online Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040x file online Ordering forms and publications. 1040x file online Visit www. 1040x file online irs. 1040x file online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040x file online Internal Revenue Service 1201 N. 1040x file online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x file online If you have a tax question, check the information available on IRS. 1040x file online gov or call 1-800-829-1040. 1040x file online We cannot answer tax questions sent to either of the above addresses. 1040x file online Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. 1040x file online S. 1040x file online Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040x file online See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 1040x file online Prev Up Next Home More Online Publications
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