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140ez

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140ez

140ez Index A Accelerated Cost Recovery System (ACRS), MACRS Depreciation (see also Modified Accelerated Cost Recovery System (MACRS)) Effective date, Depreciation Methods Accounting methods Accrual method, Accrual method. 140ez Cash method, Cash method. 140ez Change of method, Changing your accounting method. 140ez Constructive receipt of income, Cash method. 140ez , More information. 140ez Accrual method taxpayers, Accrual method. 140ez ACRS (Accelerated Cost Recovery System) Effective date, Depreciation Methods Active participation, Active participation. 140ez Activities not for profit, Duplex. 140ez Additions to property, Additions or improvements to property. 140ez (see also Improvements) Basis, Increases to basis. 140ez , Additions or improvements. 140ez MACRS recovery period, Additions or improvements to property. 140ez Adjusted basis MACRS depreciation, Adjusted Basis Adjusted gross income (AGI) Modified (see Modified adjusted gross income (MAGI)) Advance rent, Advance rent. 140ez Security deposits, Security deposits. 140ez Advertising, Types of Expenses Allocation of expenses Change of property to rental use, Payments added to capital account. 140ez How to divide expenses, Dividing Expenses Part of property rented, Renting Part of Property, How to divide expenses. 140ez Personal use of rental property, Personal use of rental property. 140ez , Personal Use of Dwelling Unit (Including Vacation Home) Alternative Depreciation System (ADS) Election of, Electing ADS MACRS, MACRS Depreciation, Table 2-2d. 140ez Alternative minimum tax (AMT) Accelerated depreciation methods, Alternative minimum tax (AMT). 140ez Amended returns, Filing an amended return. 140ez Apartments Basement apartments, Examples. 140ez Dwelling units, Dwelling unit. 140ez Appraisal fees, Settlement fees and other costs. 140ez Assessments for maintenance, Assessments for local improvements. 140ez Assessments, local (see Local assessments) Assistance (see Tax help) Assumption of mortgage, Assumption of a mortgage. 140ez Attorneys' fees, Settlement fees and other costs. 140ez , Increases to basis. 140ez Automobiles MACRS recovery periods, Property Classes Under GDS B Basis Adjusted basis, Adjusted Basis Assessments for local improvements, Assessments for local improvements. 140ez Basis other than cost, Basis Other Than Cost Cost basis, Cost Basis Decreases to, Decreases to basis. 140ez Deductions Capitalization of costs vs. 140ez , Deducting vs. 140ez capitalizing costs. 140ez Not greater than basis, Cost or Other Basis Fully Recovered Fair market value, Fair market value. 140ez Increases to, Increases to basis. 140ez MACRS depreciable basis, Basis of Depreciable Property Property changed to rental use, Basis of Property Changed to Rental Use C Capital expenditures Deductions vs. 140ez effect on basis, Deducting vs. 140ez capitalizing costs. 140ez Local benefit taxes, Local benefit taxes. 140ez Mortgages, payments to obtain, Expenses paid to obtain a mortgage. 140ez Cars MACRS recovery periods, Property Classes Under GDS Cash method taxpayers, Cash method. 140ez Casualty losses, Exception for Rental Real Estate With Active Participation Change of accounting method, Changing your accounting method. 140ez Charitable contributions Use of property, Donation of use of the property. 140ez Cleaning and maintenance, Types of Expenses Closing costs, Settlement fees and other costs. 140ez Commissions, Types of Expenses Computers MACRS recovery periods, Property Classes Under GDS Condominiums, Condominiums, Dwelling unit. 140ez Constructive receipt of income, Cash method. 140ez , More information. 140ez Cooperative housing, Cooperative apartments. 140ez , Cooperatives, Dwelling unit. 140ez Cost basis, Cost Basis Credit reports, Settlement fees and other costs. 140ez Credits Residential energy credits, Decreases to basis. 140ez D Days of personal use, What is a day of personal use? Days used for repairs and maintenance, Days used for repairs and maintenance. 140ez Deductions Capitalizing costs vs. 140ez effect on basis, Deducting vs. 140ez capitalizing costs. 140ez Depreciation (see Depreciation) Limitations on, Form 4562. 140ez Passive activity losses (see Passive activity) Depreciation, Depreciation of Rental Property, Changing your accounting method. 140ez Alternative Depreciation System (ADS) (see Modified Accelerated Cost Recovery System (MACRS)) Basis (see Basis) Change of accounting method, Changing your accounting method. 140ez Change of property to rental use, Property Changed to Rental Use Claiming correct amount of, Claiming the Correct Amount of Depreciation Declining balance method, Depreciation Methods Duration of property expected to last more than one year, What Rental Property Can Be Depreciated? Eligible property, What Rental Property Can Be Depreciated? First-year expensing, Section 179 deduction. 140ez MACRS (see Modified Accelerated Cost Recovery System (MACRS)) Methods, Depreciation Methods, Figuring Your Depreciation Deduction Ownership of property, What Rental Property Can Be Depreciated?, Property you own. 140ez Rental expense, Depreciation. 140ez Rented property, Rented property. 140ez Section 179 deduction, Section 179 deduction. 140ez Special depreciation allowances, Claiming the Special Depreciation Allowance Straight line method, Depreciation Methods Useful life, What Rental Property Can Be Depreciated?, Property having a determinable useful life. 140ez Vacant rental property, Vacant rental property. 140ez Discount, bonds and notes issued at (see Original issue discount (OID)) Dividing of expenses (see Allocation of expenses) Dwelling units Definition, Dwelling unit. 140ez Fair rental price, Fair rental price. 140ez Personal use of, Personal Use of Dwelling Unit (Including Vacation Home), What is a day of personal use? E Easements, Decreases to basis. 140ez Equipment rental expense, Rental of equipment. 140ez F Fair market value (FMV), Fair market value. 140ez Fair rental price, Dividing Expenses, Fair rental price. 140ez Fees Loan origination fees, Points, Settlement fees and other costs. 140ez Points (see Points) Settlement fees and other costs, Settlement fees and other costs. 140ez Tax return preparation fees, Legal and other professional fees. 140ez First-year expensing, Section 179 deduction. 140ez Form 1040 Not rented for profit income, Where to report. 140ez Part of property rented, Renting Part of Property Rental income and expenses, Reporting Rental Income, Expenses, and Losses Schedule E, Schedule E (Form 1040) Form 1098 Mortgage interest, Form 1098, Mortgage Interest Statement. 140ez Form 4684 Casualties and thefts, How to report. 140ez Form 4797 Sales of business property, How to report. 140ez Form 8582 Passive activity losses, Form 8582. 140ez , Form 8582 not required. 140ez Free tax services, Free help with your tax return. 140ez G Gains and losses At-risk rules, At-Risk Rules Casualty and theft losses, Exception for Rental Real Estate With Active Participation Limits on rental losses, Form 4562. 140ez Passive activity losses, Passive Activity Limits Rental real estate activities, Exception for Rental Real Estate With Active Participation Sale of rental property, Sale or exchange of rental property. 140ez , How to report. 140ez General depreciation system (GDS) (see Modified Accelerated Cost Recovery System (MACRS)) H Help (see Tax help) Home Main home, Main home. 140ez Use as rental property (see Use of home) I Improvements, Table 1-1. 140ez Examples of Improvements (see also Repairs) Assessments for local improvements, Assessments for local improvements. 140ez Basis, Increases to basis. 140ez , Additions or improvements. 140ez Depreciation of rented property, Rented property. 140ez MACRS recovery period, Additions or improvements to property. 140ez Insurance, Types of Expenses Casualty or theft loss payments, Decreases to basis. 140ez Change of property to rental use, Property Changed to Rental Use Fire insurance premiums, cost basis, Settlement fees and other costs. 140ez Part of property rented, Renting Part of Property Premiums paid in advance, Insurance premiums paid in advance. 140ez Title insurance, cost basis, Settlement fees and other costs. 140ez Interest payments, Interest expense. 140ez (see also Mortgages) Loan origination fees, Points Rental expenses, Types of Expenses L Land Cost basis, Separating cost of land and buildings. 140ez Depreciation, Land. 140ez Leases Cancellation payments, Canceling a lease. 140ez Equipment leasing, Rental of equipment. 140ez Limits Passive activity losses and credits, Passive Activity Limits Rental losses, Limits on Rental Losses Loans Assumption fees, Settlement fees and other costs. 140ez Charges connected with getting or refinancing, cost basis, Settlement fees and other costs. 140ez Low or no interest, Loans with low or no interest. 140ez Origination fees, Points Local assessments, Assessments for local improvements. 140ez Losses (see Gains and losses) M Missing children, photographs of, Reminders Modified Accelerated Cost Recovery System (MACRS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Additions or improvements to property, Additions or improvements to property. 140ez Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Basis other than cost, Basis Other Than Cost Conventions, Conventions Cost basis, Cost Basis Depreciable basis, Basis of Depreciable Property Effective date, Depreciation Methods Excluded property, Excluded Property General Depreciation System (GDS), MACRS Depreciation, Property Classes Under GDS, Figuring Your Depreciation Deduction Nonresidential rental property, Property Classes Under GDS Property used in rental activities (Table 2-1), Table 2-1. 140ez MACRS Recovery Periods for Property Used in Rental Activities Recovery periods, Table 2-1. 140ez MACRS Recovery Periods for Property Used in Rental Activities, 5-, 7-, or 15-year property. 140ez Residential rental property, Property Classes Under GDS, Residential rental property. 140ez Special depreciation allowances, Claiming the Special Depreciation Allowance Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 140ez Mortgages, Expenses paid to obtain a mortgage. 140ez Assumption of, cost basis, Assumption of a mortgage. 140ez Change of property to rental use, Property Changed to Rental Use End of, OID, Loan or mortgage ends. 140ez Interest, Interest expense. 140ez , Property Changed to Rental Use, Renting Part of Property Mortgage insurance premiums, Settlement fees and other costs. 140ez Part of property rented, Renting Part of Property N Nonresidential real property, Property Classes Under GDS Not-for-profit activities, Duplex. 140ez O Original issue discount (OID), Points, Loan or mortgage ends. 140ez P Part interest Expenses, Part interest. 140ez Income, Part interest. 140ez Passive activity Maximum special allowance, Maximum special allowance. 140ez Personal property Rental income from, Property or services. 140ez Personal use of rental property, Payments added to capital account. 140ez , Personal Use of Dwelling Unit (Including Vacation Home) (see also Property changed to rental use) Placed-in-service date, Placed in Service Points, Types of Expenses, Points, Settlement fees and other costs. 140ez Pre-rental expenses, Pre-rental expenses. 140ez Principal residence (see Home) Profit, property not rented for, Duplex. 140ez Property changed to rental use, Payments added to capital account. 140ez Basis, Basis of Property Changed to Rental Use Publications (see Tax help) R Real estate professionals, Real estate professionals. 140ez Real estate taxes, Real estate taxes. 140ez Real property trades or businesses, Real property trades or businesses. 140ez Recordkeeping requirements Travel and transportation expenses, Local transportation expenses. 140ez , Travel expenses. 140ez Recovery periods, Property Classes Under GDS Rent, Settlement fees and other costs. 140ez Advance rent, Advance rent. 140ez Fair price, Fair rental price. 140ez Rental expenses, Rental Expenses Advertising, Types of Expenses Allocation between rental and personal uses, Dividing Expenses Change of property to rental use, Property Changed to Rental Use Cleaning and maintenance, Types of Expenses Commissions, Types of Expenses Depreciation, Depreciation. 140ez Dwelling unit used as home, Dwelling Unit Used as a Home Equipment rental, Rental of equipment. 140ez Home, property also used as, Rental of property also used as your home. 140ez Improvements, Table 1-1. 140ez Examples of Improvements Insurance, Types of Expenses, Insurance premiums paid in advance. 140ez Interest payments, Types of Expenses, Interest expense. 140ez Local transportation expenses, Types of Expenses, Local transportation expenses. 140ez Part of property rented, Renting Part of Property Points, Types of Expenses, Points Pre-rental expenses, Pre-rental expenses. 140ez Rental payments, Types of Expenses Repairs, Types of Expenses, Repairs and Improvements Sale of property, Vacant while listed for sale. 140ez Tax return preparation fees, Legal and other professional fees. 140ez Taxes, Types of Expenses Tenant, paid by, Expenses paid by tenant. 140ez Travel expenses, Types of Expenses Utilities, Types of Expenses Vacant rental property, Vacant rental property. 140ez Rental income Advance rent, Advance rent. 140ez Cancellation of lease payments, Canceling a lease. 140ez Dwelling unit used as home, Dwelling Unit Used as a Home Lease with option to buy, Lease with option to buy. 140ez Not rented for profit, Not Rented for Profit Part interest, Part interest. 140ez Property received from tenant, Property or services. 140ez Reporting, Accrual method. 140ez , Which Forms To Use Security deposit, Security deposits. 140ez Services received from tenant, Property or services. 140ez Uncollected rent, Uncollected rent. 140ez Used as home, Rental of property also used as your home. 140ez Rental losses, Exception for Rental Real Estate With Active Participation (see also Gains and losses) (see also Passive activity) Repairs, Types of Expenses, Repairs and Improvements (see also Improvements) Assessments for maintenance, Assessments for local improvements. 140ez Personal use of rental property exception for days used for repairs and maintenance, Days used for repairs and maintenance. 140ez S Sale of property Expenses, Vacant while listed for sale. 140ez Gain or loss, Sale or exchange of rental property. 140ez , How to report. 140ez Main home, Sale of main home used as rental property. 140ez Section 179 deductions, Section 179 deduction. 140ez Security deposits, Security deposits. 140ez Settlement fees, Settlement fees and other costs. 140ez Shared equity financing agreements, Shared equity financing agreement. 140ez Special depreciation allowances, Claiming the Special Depreciation Allowance Spouse Material participation, Participating spouse. 140ez Standard mileage rates, Local transportation expenses. 140ez Surveys, Settlement fees and other costs. 140ez T Tables and figures Improvements, examples of (Table 1-1), Table 1-1. 140ez Examples of Improvements MACRS optional tables (Table 2-2d), Table 2-2d. 140ez MACRS optional tables (Tables 2-2a, 2-2b, and 2-2c), Tables 2-2a, 2-2b, and 2-2c. 140ez MACRS recovery periods for property used in rental activities (Table 2-1), Table 2-1. 140ez MACRS Recovery Periods for Property Used in Rental Activities Tax credits Residential energy credits, effect on basis, Decreases to basis. 140ez Tax help, How To Get Tax Help Tax return preparation fees, Legal and other professional fees. 140ez Taxes Deduction of, Types of Expenses Local benefit taxes, Local benefit taxes. 140ez Real estate taxes, Real estate taxes. 140ez Transfer taxes, Settlement fees and other costs. 140ez Theft losses, Theft. 140ez Title insurance, Settlement fees and other costs. 140ez Transfer taxes, Settlement fees and other costs. 140ez Travel and transportation expenses Local transportation expenses, Types of Expenses, Local transportation expenses. 140ez Recordkeeping, Travel expenses. 140ez Rental expenses, Types of Expenses Standard mileage rate, Local transportation expenses. 140ez U Uncollected rent Income, Uncollected rent. 140ez Use of home Before or after renting, Days used as a main home before or after renting. 140ez Change to rental use, Property Changed to Rental Use Days of personal use, What is a day of personal use? Fair rental price, Fair rental price. 140ez Passive activity rules exception, Exception for Personal Use of Dwelling Unit Personal use as dwelling unit, Personal Use of Dwelling Unit (Including Vacation Home) Utilities, Types of Expenses, Increases to basis. 140ez V Vacant rental property, Vacant rental property. 140ez Vacation homes Dwelling unit, Dwelling unit. 140ez Fair rental price, Fair rental price. 140ez Personal use of, Personal Use of Dwelling Unit (Including Vacation Home) Valuation Fair market value, Fair market value. 140ez Prev  Up     Home   More Online Publications
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Contact My Local Office in Missouri

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone* 
Cape Girardeau   137 S. Broadview
Cape Girardeau, MO 63703  

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(573) 334-1552  
Chesterfield   1122 Town and Country Commons
Chesterfield, MO 63017  

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. -1:30 p.m.)

 

Services Provided

(314) 612-4002  
Earth City  111 Corporate Office Dr.
Earth City, MO 63045  

Monday-Friday - 8:30 a.m.-4:30 p.m.


Services Provided

(314) 612-4002  
Independence    3730 S. Elizabeth Street
Independence, MO 64057  

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch from 12:30 p.m.- 1:30 p.m.)

 

Services Provided

(816) 966-2840  
Jefferson City   3702 W. Truman Blvd.
Jefferson City, MO 65109  

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(573) 635-6827  
Joplin   402 S. Main St.
Joplin, MO 64801 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon-1:00 p.m.)

 

Services Provided

(417) 889-9828  
Kansas City   Union Station
30 W. Pershing Rd.
Kansas City MO 64108

Monday-Friday - 8:30 a.m.-4:30 p.m.


Services Provided

(816) 966-2840  
Springfield   2937 S. Claremont Ave
Bldg A  
Springfield, MO 65804  

Monday-Friday - 8:30 a.m.-4:30 p.m.


Services Provided

(417) 889-9828  
St. Joseph   1211 North Belt Highway
St. Joseph, MO 64506  

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. to 1:30 p.m.)

 

Services Provided

(816) 966-2840 
St. Louis   1222 Spruce St.
St. Louis, MO 63103  

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(314) 612-4002  

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (314) 612-4610 in St. Louis,  or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topics 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1222 Spruce St. MC 1022STL
St. Louis, MO 63103

Internal Revenue Service
2850 NE Independence Avenue, Suite 101
Lee's Summit, MO 64064-2327

Internal Revenue Service
2937 S. Claremont Ave., Bldg A
Springfield, MO 65804

For more information about these programs for businesses,   your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 140ez

140ez Publication 939 - Introductory Material Table of Contents What's New Future developments. 140ez IntroductionSimplified Method. 140ez Ordering forms and publications. 140ez Tax questions. 140ez 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). 140ez For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 140ez Future developments. 140ez For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. 140ez IRS. 140ez gov/pub939. 140ez Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. 140ez 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. 140ez What is the General Rule. 140ez   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. 140ez The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. 140ez Who must use the General Rule. 140ez   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. 140ez 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. 140ez This choice is irrevocable and applied to all later annuity payments. 140ez The following are qualified plans. 140ez A qualified employee plan. 140ez A qualified employee annuity. 140ez A tax-sheltered annuity (TSA) plan or contract. 140ez Simplified Method. 140ez   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. 140ez This method is described in Publication 575, Pension and Annuity Income. 140ez   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. 140ez 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). 140ez For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 140ez Topics not covered in this publication. 140ez   Certain topics related to pensions and annuities are not covered in this publication. 140ez They include: Simplified Method. 140ez This method is covered in Publication 575. 140ez 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). 140ez Individual retirement arrangements (IRAs). 140ez Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). 140ez Life insurance payments. 140ez 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. 140ez Help from IRS. 140ez   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. 140ez For information on this service, see Requesting a Ruling on Taxation of Annuity , later. 140ez Comments and suggestions. 140ez   We welcome your comments about this publication and your suggestions for future editions. 140ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 140ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 140ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 140ez   You can send your comments from www. 140ez irs. 140ez gov/formspubs/. 140ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. 140ez   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. 140ez Ordering forms and publications. 140ez   Visit www. 140ez irs. 140ez 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. 140ez Internal Revenue Service 1201 N. 140ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 140ez   If you have a tax question, check the information available on IRS. 140ez gov or call 1-800-829-1040. 140ez We cannot answer tax questions sent to either of the above addresses. 140ez 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. 140ez S. 140ez 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. 140ez See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 140ez Prev  Up  Next   Home   More Online Publications