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Amend Tax Return 2011

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Amend Tax Return 2011

Amend tax return 2011 Publication 969 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Amend tax return 2011 Tax questions. Amend tax return 2011 What's New Federal tax benefits for same-sex married couples. Amend tax return 2011   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Amend tax return 2011 For more information, see Publication 501. Amend tax return 2011 Health flexible spending arrangements (FSAs). Amend tax return 2011  The following rules apply to health FSAs for plan years beginning after December 31, 2012. Amend tax return 2011 Salary reduction contributions to your health FSA cannot be more than $2,500 a year (indexed for inflation). Amend tax return 2011 Your employer may choose to change your cafeteria plan to allow you to carry over up to $500 of unused amounts remaining at the end of the plan year in a health FSA to be paid or reimbursed for qualified medical expenses incurred during the following plan year. Amend tax return 2011 For more information, see Balance in an FSA under Flexible Spending Arrangements (FSAs), later. Amend tax return 2011 Reminders Future Developments. Amend tax return 2011  For the latest information about developments related to Publication 969, such as legislation enacted after it was published, go to www. Amend tax return 2011 IRS. Amend tax return 2011 gov/pub969. Amend tax return 2011 Photographs of missing children. Amend tax return 2011  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend tax return 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend tax return 2011 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amend tax return 2011 Introduction Various programs are designed to give individuals tax advantages to offset health care costs. Amend tax return 2011 This publication explains the following programs. Amend tax return 2011 Health savings accounts (HSAs). Amend tax return 2011 Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Amend tax return 2011 Health flexible spending arrangements (FSAs). Amend tax return 2011 Health reimbursement arrangements (HRAs). Amend tax return 2011 An HSA may receive contributions from an eligible individual or any other person, including an employer or a family member, on behalf of an eligible individual. Amend tax return 2011 Contributions, other than employer contributions, are deductible on the eligible individual's return whether or not the individual itemizes deductions. Amend tax return 2011 Employer contributions are not included in income. Amend tax return 2011 Distributions from an HSA that are used to pay qualified medical expenses are not taxed. Amend tax return 2011 An Archer MSA may receive contributions from an eligible individual and his or her employer, but not both in the same year. Amend tax return 2011 Contributions by the individual are deductible whether or not the individual itemizes deductions. Amend tax return 2011 Employer contributions are not included in income. Amend tax return 2011 Distributions from an Archer MSA that are used to pay qualified medical expenses are not taxed. Amend tax return 2011 A Medicare Advantage MSA is an Archer MSA designated by Medicare to be used solely to pay the qualified medical expenses of the account holder who is enrolled in Medicare. Amend tax return 2011 Contributions can only be made by Medicare. Amend tax return 2011 The contributions are not included in your income. Amend tax return 2011 Distributions from a Medicare Advantage MSA that are used to pay qualified medical expenses are not taxed. Amend tax return 2011 A health FSA may receive contributions from an eligible individual. Amend tax return 2011 Employers may also contribute. Amend tax return 2011 Contributions are not includible in income. Amend tax return 2011 Reimbursements from an FSA that are used to pay qualified medical expenses are not taxed. Amend tax return 2011 An HRA must receive contributions from the employer only. Amend tax return 2011 Employees may not contribute. Amend tax return 2011 Contributions are not includible in income. Amend tax return 2011 Reimbursements from an HRA that are used to pay qualified medical expenses are not taxed. Amend tax return 2011 Comments and suggestions. Amend tax return 2011   We welcome your comments about this publication and your suggestions for future editions. Amend tax return 2011   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amend tax return 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend tax return 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend tax return 2011   You can send your comments from www. Amend tax return 2011 irs. Amend tax return 2011 gov/formspubs. Amend tax return 2011 Click on “More Information” and then on “Comment on Tax Forms and Publications. Amend tax return 2011 ”   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. Amend tax return 2011 Ordering forms and publications. Amend tax return 2011   Visit www. Amend tax return 2011 irs. Amend tax return 2011 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. Amend tax return 2011 Internal Revenue Service 1201 N. Amend tax return 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amend tax return 2011   If you have a tax question, check the information available on IRS. Amend tax return 2011 gov or call 1-800-829-1040. Amend tax return 2011 We cannot answer tax questions sent to either of the above addresses. Amend tax return 2011 Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Colorado Office of the Attorney General

Website: Colorado Office of the Attorney General

Address: Colorado Office of the Attorney General
Consumer Protection Section
1300 Broadway, 10th Floor
Denver, CO 80203

Phone Number: 720-508-6006

Toll-free: 1-800-222-4444 (CO)

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County Consumer Protection Offices

Pueblo County District Attorney's Office

Website: Pueblo County District Attorney's Office

Address: Pueblo County District Attorney's Office
Economic Crimes Unit
701 Court St.
Pueblo, CO 81003

Phone Number: 719-583-6030

Weld County District Attorney's Office

Website: Weld County District Attorney's Office

Address: Weld County District Attorney's Office
915 10th St.
PO Box 1167
Greeley, CO 80632-1167

Phone Number: 970-356-4010

Fourth Judicial District Attorney's Office

Website: Fourth Judicial District Attorney's Office

Address: Fourth Judicial District Attorney's Office
Economic Crimes Division
El Paso and Teller Counties
105 E. Vermijo Ave.
Colorado Springs, CO 80903

Phone Number: 719-520-6000 719-520-6002 (Fraud Hotline)

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City Consumer Protection Offices

Denver District Attorney's Office

Website: Denver District Attorney's Office

Address: Denver District Attorney's Office
Economic Crimes Unit
201 W. Colfax Ave.
Denver, CO 80202

Phone Number: 720-913-9179

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Banking
1560 Broadway, Suite 975
Denver, CO 80202

Phone Number: 303-894-7575

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Insurance
1560 Broadway, Suite 850
Denver, CO 80202

Phone Number: 303-894-7490

Toll-free: 1-800-930-3745 (CO)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Securities
1560 Broadway, Suite 900
Denver, CO 80202

Phone Number: 303-894-2320

TTY: 1-800-659-2656

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Protection Division
1560 Broadway, Suite 250
Denver, CO 80202

Phone Number: 303-894-2070

Toll-free: 1-800-456-0858 (CO)

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The Amend Tax Return 2011

Amend tax return 2011 Publication 939 - Main Content Table of Contents General Information Taxation of Periodic PaymentsInvestment in the Contract Expected Return Computation Under the General Rule How To Use Actuarial TablesUnisex Annuity Tables Special Elections Worksheets for Determining Taxable Annuity Actuarial Tables Requesting a Ruling on Taxation of Annuity How To Get Tax HelpLow Income Taxpayer Clinics General Information Some of the terms used in this publication are defined in the following paragraphs. Amend tax return 2011 A pension is generally a series of payments made to you after you retire from work. Amend tax return 2011 Pension payments are made regularly and are for past services with an employer. Amend tax return 2011 An annuity is a series of payments under a contract. Amend tax return 2011 You can buy the contract alone or you can buy it with the help of your employer. Amend tax return 2011 Annuity payments are made regularly for more than one full year. Amend tax return 2011 Note. Amend tax return 2011 Distributions from pensions and annuities follow the same rules as outlined in this publication unless otherwise noted. Amend tax return 2011 Types of pensions and annuities. Amend tax return 2011   Particular types of pensions and annuities include: Fixed period annuities. Amend tax return 2011 You receive definite amounts at regular intervals for a definite length of time. Amend tax return 2011 Annuities for a single life. Amend tax return 2011 You receive definite amounts at regular intervals for life. Amend tax return 2011 The payments end at death. Amend tax return 2011 Joint and survivor annuities. Amend tax return 2011 The first annuitant receives a definite amount at regular intervals for life. Amend tax return 2011 After he or she dies, a second annuitant receives a definite amount at regular intervals for life. Amend tax return 2011 The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. Amend tax return 2011 Variable annuities. Amend tax return 2011 You receive payments that may vary in amount for a definite length of time or for life. Amend tax return 2011 The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds or cost-of-living indexes. Amend tax return 2011 Disability pensions. Amend tax return 2011 You are under minimum retirement age and receive payments because you retired on disability. Amend tax return 2011 If, at the time of your retirement, you were permanently and totally disabled, you may be eligible for the credit for the elderly or the disabled discussed in Publication 524. Amend tax return 2011 If your annuity starting date is after November 18, 1996, the General Rule cannot be used for the following qualified plans. Amend tax return 2011 A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries. Amend tax return 2011 This plan must meet Internal Revenue Code requirements. Amend tax return 2011 It qualifies for special tax benefits, including tax deferral for employer contributions and rollover distributions. Amend tax return 2011 However, you must use the General Rule if you were 75 or over and the annuity payments are guaranteed for more than 5 years. Amend tax return 2011 A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. Amend tax return 2011 A tax-sheltered annuity is a special annuity plan or contract purchased for an employee of a public school or tax-exempt organization. Amend tax return 2011   The General Rule is used to figure the tax treatment of various types of pensions and annuities, including nonqualified employee plans. Amend tax return 2011 A nonqualified employee plan is an employer's plan that does not meet Internal Revenue Code requirements. Amend tax return 2011 It does not qualify for most of the tax benefits of a qualified plan. Amend tax return 2011 Annuity worksheets. Amend tax return 2011   The worksheets found near the end of the text of this publication may be useful to you in figuring the taxable part of your annuity. Amend tax return 2011 Request for a ruling. Amend tax return 2011   If you are unable to determine the income tax treatment of your pension or annuity, you may ask the Internal Revenue Service to figure the taxable part of your annuity payments. Amend tax return 2011 This is treated as a request for a ruling. Amend tax return 2011 See Requesting a Ruling on Taxation of Annuity near the end of this publication. Amend tax return 2011 Withholding tax and estimated tax. Amend tax return 2011   Your pension or annuity is subject to federal income tax withholding unless you choose not to have tax withheld. Amend tax return 2011 If you choose not to have tax withheld from your pension or annuity, or if you do not have enough income tax withheld, you may have to make estimated tax payments. Amend tax return 2011 Taxation of Periodic Payments This section explains how the periodic payments you receive under a pension or annuity plan are taxed under the General Rule. Amend tax return 2011 Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). Amend tax return 2011 These payments are also known as amounts received as an annuity. Amend tax return 2011 If you receive an amount from your plan that is a nonperiodic payment (amount not received as an annuity), see Taxation of Nonperiodic Payments in Publication 575. Amend tax return 2011 In general, you can recover your net cost of the pension or annuity tax free over the period you are to receive the payments. Amend tax return 2011 The amount of each payment that is more than the part that represents your net cost is taxable. Amend tax return 2011 Under the General Rule, the part of each annuity payment that represents your net cost is in the same proportion that your investment in the contract is to your expected return. Amend tax return 2011 These terms are explained in the following discussions. Amend tax return 2011 Investment in the Contract In figuring how much of your pension or annuity is taxable under the General Rule, you must figure your investment in the contract. Amend tax return 2011 First, find your net cost of the contract as of the annuity starting date (defined later). Amend tax return 2011 To find this amount, you must first figure the total premiums, contributions, or other amounts paid. Amend tax return 2011 This includes the amounts your employer contributed if you were required to include these amounts in income. Amend tax return 2011 It also includes amounts you actually contributed (except amounts for health and accident benefits and deductible voluntary employee contributions). Amend tax return 2011 From this total cost you subtract: Any refunded premiums, rebates, dividends, or unrepaid loans (any of which were not included in your income) that you received by the later of the annuity starting date or the date on which you received your first payment. Amend tax return 2011 Any additional premiums paid for double indemnity or disability benefits. Amend tax return 2011 Any other tax-free amounts you received under the contract or plan before the later of the dates in (1). Amend tax return 2011 The annuity starting date   is the later of the first day of the first period for which you receive payment under the contract or the date on which the obligation under the contract becomes fixed. Amend tax return 2011 Example. Amend tax return 2011 On January 1 you completed all your payments required under an annuity contract providing for monthly payments starting on August 1, for the period beginning July 1. Amend tax return 2011 The annuity starting date is July 1. Amend tax return 2011 This is the date you use in figuring your investment in the contract and your expected return (discussed later). Amend tax return 2011 Adjustments If any of the following items apply, adjust (add or subtract) your total cost to find your net cost. Amend tax return 2011 Foreign employment. Amend tax return 2011   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. Amend tax return 2011 The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (without regard to the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer on your behalf if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) if the contributions would be excludible from your gross income had they been paid directly to you. Amend tax return 2011 Foreign employment contributions while a nonresident alien. Amend tax return 2011   In determining your cost, special rules apply if you are a U. Amend tax return 2011 S. Amend tax return 2011 citizen or resident alien who received distributions from a plan to which contributions were made while you were a nonresident alien. Amend tax return 2011 Your contributions and your employer's contributions are not included in your cost if the contributions: Were made based on compensation which was for services performed outside the United States which you were a nonresident alien, and Were not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if they had been paid as cash compensation when the services were performed. Amend tax return 2011 Death benefit exclusion. Amend tax return 2011   If you are the beneficiary of a deceased employee (or former employee), who died before August 21, 1996, you may qualify for a death benefit exclusion of up to $5,000. Amend tax return 2011 The beneficiary of a deceased employee who died after August 20, 1996, will not qualify for the death benefit exclusion. Amend tax return 2011 How to adjust your total cost. Amend tax return 2011   If you are eligible, treat the amount of any allowable death benefit exclusion as additional cost paid by the employee. Amend tax return 2011 Add it to the cost or unrecovered cost of the annuity at the annuity starting date. Amend tax return 2011 See Example 3 under Computation Under General Rule for an illustration of the adjustment to the cost of the contract. Amend tax return 2011 Net cost. Amend tax return 2011   Your total cost plus certain adjustments and minus other amounts already recovered before the annuity starting date is your net cost. Amend tax return 2011 This is the unrecovered investment in the contract as of the annuity starting date. Amend tax return 2011 If your annuity starting date is after 1986, this is the maximum amount that you may recover tax free under the contract. Amend tax return 2011 Refund feature. Amend tax return 2011   Adjustment for the value of the refund feature is only applicable when you report your pension or annuity under the General Rule. Amend tax return 2011 Your annuity contract has a refund feature if: The expected return ( discussed later) of an annuity depends entirely or partly on the life of one or more individuals, The contract provides that payments will be made to a beneficiary or the estate of an annuitant on or after the death of the annuitant if a stated amount or a stated number of payments has not been paid to the annuitant or annuitants before death, and The payments are a refund of the amount you paid for the annuity contract. Amend tax return 2011   If your annuity has a refund feature, you must reduce your net cost of the contract by the value of the refund feature (figured using Table III or VII at the end of this publication, also see How To Use Actuarial Tables , later) to find the investment in the contract. Amend tax return 2011 Zero value of refund feature. Amend tax return 2011   For a joint and survivor annuity, the value of the refund feature is zero if: Both annuitants are age 74 or younger, The payments are guaranteed for less than 2½ years, and The survivor's annuity is at least 50% of the first annuitant's annuity. Amend tax return 2011   For a single-life annuity without survivor benefit, the value of the refund feature is zero if: The payments are guaranteed for less than 2½ years, and The annuitant is: Age 57 or younger (if using the new (unisex) annuity tables), Age 42 or younger (if male and using the old annuity tables), or Age 47 or younger (if female and using the old annuity tables). Amend tax return 2011   If you do not meet these requirements, you will have to figure the value of the refund feature, as explained in the following discussion. Amend tax return 2011 Examples. Amend tax return 2011 The first example shows how to figure the value of the refund feature when there is only one beneficiary. Amend tax return 2011 Example 2 shows how to figure the value of the refund feature when the contract provides, in addition to a whole life annuity, one or more temporary life annuities for the lives of children. Amend tax return 2011 In both examples, the taxpayer elects to use Tables V through VIII. Amend tax return 2011 If you need the value of the refund feature for a joint and survivor annuity, write to the Internal Revenue Service as explained under Requesting a Ruling on Taxation of Annuity near the end of this publication. Amend tax return 2011 Example 1. Amend tax return 2011 At age 65, Barbara bought for $21,053 an annuity with a refund feature. Amend tax return 2011 She will get $100 a month for life. Amend tax return 2011 Barbara's contract provides that if she does not live long enough to recover the full $21,053, similar payments will be made to her surviving beneficiary until a total of $21,053 has been paid under the contract. Amend tax return 2011 In this case, the contract cost and the total guaranteed return are the same ($21,053). Amend tax return 2011 Barbara's investment in the contract is figured as follows: Net cost $21,053 Amount to be received annually $1,200   Number of years for which payment is guaranteed ($21,053 divided by $1,200) 17. Amend tax return 2011 54   Rounded to nearest whole number of years 18   Percentage from Actuarial Table VII for age 65 with 18 years of guaranteed payments 15%   Value of the refund feature (rounded to the nearest dollar)—15% of $21,053 3,158 Investment in the contract, adjusted for value of refund feature $17,895       If the total guaranteed return were less than the $21,053 net cost of the contract, Barbara would apply the appropriate percentage from the tables to the lesser amount. Amend tax return 2011 For example, if the contract guaranteed the $100 monthly payments for 17 years to Barbara's estate or beneficiary if she were to die before receiving all the payments for that period, the total guaranteed return would be $20,400 ($100 × 12 × 17 years). Amend tax return 2011 In this case, the value of the refund feature would be $2,856 (14% of $20,400) and Barbara's investment in the contract would be $18,197 ($21,053 minus $2,856) instead of $17,895. Amend tax return 2011 Example 2. Amend tax return 2011 John died while still employed. Amend tax return 2011 His widow, Eleanor, age 48, receives $171 a month for the rest of her life. Amend tax return 2011 John's son, Elmer, age 9, receives $50 a month until he reaches age 18. Amend tax return 2011 John's contributions to the retirement fund totaled $7,559. Amend tax return 2011 45, with interest on those contributions of $1,602. Amend tax return 2011 53. Amend tax return 2011 The guarantee or total refund feature of the contract is $9,161. Amend tax return 2011 98 ($7,559. Amend tax return 2011 45 plus $1,602. Amend tax return 2011 53). Amend tax return 2011 The adjustment in the investment in the contract is figured as follows: A) Expected return:*       1) Widow's expected return:         Annual annuity ($171 × 12) $2,052       Multiplied by factor from Table V         (nearest age 48) 34. Amend tax return 2011 9 $71,614. Amend tax return 2011 80   2) Child's expected return:         Annual annuity ($50 × 12) $600       Multiplied by factor from         Table VIII (nearest age 9         for term of 9 years) 9. Amend tax return 2011 0 5,400. Amend tax return 2011 00   3) Total expected return   $77,014. Amend tax return 2011 80 B) Adjustment for refund feature:       1) Contributions (net cost) $7,559. Amend tax return 2011 45   2) Guaranteed amount (contributions of $7,559. Amend tax return 2011 45 plus interest of $1,602. Amend tax return 2011 53) $9,161. Amend tax return 2011 98   3) Minus: Expected return under child's (temporary life) annuity (A(2)) 5,400. Amend tax return 2011 00   4) Net guaranteed amount $3,761. Amend tax return 2011 98   5) Multiple from Table VII (nearest age 48 for 2 years duration (recovery of $3,761. Amend tax return 2011 98 at $171 a month to nearest whole year)) 0%   6) Adjustment required for value of refund feature rounded to the nearest whole dollar  (0% × $3,761. Amend tax return 2011 98, the smaller of B(3) or B(6)) 0 *Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. Amend tax return 2011 See the discussion of expected return, later in this publication. Amend tax return 2011 Free IRS help. Amend tax return 2011   If you need to request assistance to figure the value of the refund feature, see Requesting a Ruling on Taxation of Annuity near the end of this publication. Amend tax return 2011 Expected Return Your expected return is the total amount you and other eligible annuitants can expect to receive under the contract. Amend tax return 2011 The following discussions explain how to figure the expected return with each type of annuity. Amend tax return 2011 A person's age, for purposes of figuring the expected return, is the age at the birthday nearest to the annuity starting date. Amend tax return 2011 Fixed period annuity. Amend tax return 2011   If you will get annuity payments for a fixed number of years, without regard to your life expectancy, you must figure your expected return based on that fixed number of years. Amend tax return 2011 It is the total amount you will get beginning at the annuity starting date. Amend tax return 2011 You will receive specific periodic payments for a definite period of time, such as a fixed number of months (but not less than 13). Amend tax return 2011 To figure your expected return, multiply the fixed number of months for which payments are to be made by the amount of the payment specified for each period. Amend tax return 2011 Single life annuity. Amend tax return 2011   If you are to get annuity payments for the rest of your life, find your expected return as follows. Amend tax return 2011 You must multiply the amount of the annual payment by a multiple based on your life expectancy as of the annuity starting date. Amend tax return 2011 These multiples are set out in actuarial Tables I and V near the end of this publication (see How To Use Actuarial Tables , later). Amend tax return 2011   You may need to adjust these multiples if the payments are made quarterly, semiannually, or annually. Amend tax return 2011 See Adjustments to Tables I, II, V, VI, and VIA following Table I. Amend tax return 2011 Example. Amend tax return 2011 Henry bought an annuity contract that will give him an annuity of $500 a month for his life. Amend tax return 2011 If at the annuity starting date Henry's nearest birthday is 66, the expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table V, age 66 × 19. Amend tax return 2011 2 Expected return $115,200 If the payments were to be made to Henry quarterly and the first payment was made one full month after the annuity starting date, Henry would adjust the 19. Amend tax return 2011 2 multiple by +. Amend tax return 2011 1. Amend tax return 2011 His expected return would then be $115,800 ($6,000 × 19. Amend tax return 2011 3). Amend tax return 2011 Annuity for shorter of life or specified period. Amend tax return 2011   With this type of annuity, you are to get annuity payments either for the rest of your life or until the end of a specified period, whichever period is shorter. Amend tax return 2011 To figure your expected return, multiply the amount of your annual payment by a multiple in Table IV or VIII for temporary life annuities. Amend tax return 2011 Find the proper multiple based on your sex (if using Table IV), your age at the annuity starting date, and the nearest whole number of years in the specified period. Amend tax return 2011 Example. Amend tax return 2011 Harriet purchased an annuity this year that will pay her $200 each month for five years or until she dies, whichever period is shorter. Amend tax return 2011 She was age 65 at her birthday nearest the annuity starting date. Amend tax return 2011 She figures the expected return as follows: Annual payment ($200 × 12 months) $2,400 Multiple shown in Table VIII, age 65, 5-year term × 4. Amend tax return 2011 9 Expected return $11,760 She uses Table VIII (not Table IV) because all her contributions were made after June 30, 1986. Amend tax return 2011 See Special Elections, later. Amend tax return 2011 Joint and survivor annuities. Amend tax return 2011   If you have an annuity that pays you a periodic income for life and after your death provides an identical lifetime periodic income to your spouse (or some other person), you figure the expected return based on your combined life expectancies. Amend tax return 2011 To figure the expected return, multiply the annual payment by a multiple in Table II or VI based on your joint life expectancies. Amend tax return 2011 If your payments are made quarterly, semiannually, or annually, you may need to adjust these multiples. Amend tax return 2011 See Adjustments to Tables I, II, V, VI, and VIA following Table I near the end of this publication. Amend tax return 2011 Example. Amend tax return 2011 John bought a joint and survivor annuity providing payments of $500 a month for his life, and, after his death, $500 a month for the remainder of his wife's life. Amend tax return 2011 At John's annuity starting date, his age at his nearest birthday is 70 and his wife's at her nearest birthday is 67. Amend tax return 2011 The expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table VI, ages 67 and 70 × 22. Amend tax return 2011 0 Expected return $132,000 Different payments to survivor. Amend tax return 2011   If your contract provides that payments to a survivor annuitant will be different from the amount you receive, you must use a computation which accounts for both the joint lives of the annuitants and the life of the survivor. Amend tax return 2011 Example 1. Amend tax return 2011 Gerald bought a contract providing for payments to him of $500 a month for life and, after his death, payments to his wife, Mary, of $350 a month for life. Amend tax return 2011 If, at the annuity starting date, Gerald's nearest birthday is 70 and Mary's is 67, the expected return under the contract is figured as follows: Combined multiple for Gerald and Mary, ages 70 and 67 (from Table VI)   22. Amend tax return 2011 0 Multiple for Gerald, age 70 (from Table V)   16. Amend tax return 2011 0 Difference: Multiple applicable to Mary   6. Amend tax return 2011 0 Gerald's annual payment ($500 × 12) $6,000   Gerald's multiple 16. Amend tax return 2011 0   Gerald's expected return   $96,000 Mary's annual payment ($350 × 12) $4,200   Mary's multiple 6. Amend tax return 2011 0   Mary's expected return   25,200 Total expected return under the contract   $121,200 Example 2. Amend tax return 2011 Your husband died while still employed. Amend tax return 2011 Under the terms of his employer's retirement plan, you are entitled to get an immediate annuity of $400 a month for the rest of your life or until you remarry. Amend tax return 2011 Your daughters, Marie and Jean, are each entitled to immediate temporary life annuities of $150 a month until they reach age 18. Amend tax return 2011 You were 50 years old at the annuity starting date. Amend tax return 2011 Marie was 16 and Jean was 14. Amend tax return 2011 Using the multiples shown in Tables V and VIII at the end of this publication, the total expected return on the annuity starting date is $169,680, figured as follows: Widow, age 50 (multiple from Table V—33. Amend tax return 2011 1 × $4,800 annual payment) $158,880 Marie, age 16 for 2 years duration (multiple from Table VIII—2. Amend tax return 2011 0 × $1,800 annual payment) 3,600 Jean, age 14 for 4 years duration (multiple from Table VIII—4. Amend tax return 2011 0 × $1,800 annual payment) 7,200 Total expected return $169,680 No computation of expected return is made based on your husband's age at the date of death because he died before the annuity starting date. Amend tax return 2011 Computation Under the General Rule Note. Amend tax return 2011 Variable annuities use a different computation for determining the exclusion amounts. Amend tax return 2011 See Variable annuities later. Amend tax return 2011 Under the General Rule, you figure the taxable part of your annuity by using the following steps: Step 1. Amend tax return 2011   Figure the amount of your investment in the contract, including any adjustments for the refund feature and the death benefit exclusion, if applicable. Amend tax return 2011 See Death benefit exclusion , earlier. Amend tax return 2011 Step 2. Amend tax return 2011   Figure your expected return. Amend tax return 2011 Step 3. Amend tax return 2011   Divide Step 1 by Step 2 and round to three decimal places. Amend tax return 2011 This will give you the exclusion percentage. Amend tax return 2011 Step 4. Amend tax return 2011   Multiply the exclusion percentage by the first regular periodic payment. Amend tax return 2011 The result is the tax-free part of each pension or annuity payment. Amend tax return 2011   The tax-free part remains the same even if the total payment increases due to variation in the annuity amount such as cost of living increases, or you outlive the life expectancy factor used. Amend tax return 2011 However, if your annuity starting date is after 1986, the total amount of annuity income that is tax free over the years cannot exceed your net cost. Amend tax return 2011   Each annuitant applies the same exclusion percentage to his or her initial payment called for in the contract. Amend tax return 2011 Step 5. Amend tax return 2011   Multiply the tax-free part of each payment (step 4) by the number of payments received during the year. Amend tax return 2011 This will give you the tax-free part of the total payment for the year. Amend tax return 2011    In the first year of your annuity, your first payment or part of your first payment may be for a fraction of the payment period. Amend tax return 2011 This fractional amount is multiplied by your exclusion percentage to get the tax-free part. Amend tax return 2011 Step 6. Amend tax return 2011   Subtract the tax-free part from the total payment you received. Amend tax return 2011 The rest is the taxable part of your pension or annuity. Amend tax return 2011 Example 1. Amend tax return 2011 You purchased an annuity with an investment in the contract of $10,800. Amend tax return 2011 Under its terms, the annuity will pay you $100 a month for life. Amend tax return 2011 The multiple for your age (age 65) is 20. Amend tax return 2011 0 as shown in Table V. Amend tax return 2011 Your expected return is $24,000 (20 × 12 × $100). Amend tax return 2011 Your cost of $10,800, divided by your expected return of $24,000, equals 45. Amend tax return 2011 0%. Amend tax return 2011 This is the percentage you will not have to include in income. Amend tax return 2011 Each year, until your net cost is recovered, $540 (45% of $1,200) will be tax free and you will include $660 ($1,200 − $540) in your income. Amend tax return 2011 If you had received only six payments of $100 ($600) during the year, your exclusion would have been $270 (45% of $100 × 6 payments). Amend tax return 2011 Example 2. Amend tax return 2011 Gerald bought a joint and survivor annuity. Amend tax return 2011 Gerald's investment in the contract is $62,712 and the expected return is $121,200. Amend tax return 2011 The exclusion percentage is 51. Amend tax return 2011 7% ($62,712 ÷ $121,200). Amend tax return 2011 Gerald will receive $500 a month ($6,000 a year). Amend tax return 2011 Each year, until his net cost is recovered, $3,102 (51. Amend tax return 2011 7% of his total payments received of $6,000) will be tax free and $2,898 ($6,000 − $3,102) will be included in his income. Amend tax return 2011 If Gerald dies, his wife will receive $350 a month ($4,200 a year). Amend tax return 2011 If Gerald had not recovered all of his net cost before his death, his wife will use the same exclusion percentage (51. Amend tax return 2011 7%). Amend tax return 2011 Each year, until the entire net cost is recovered, his wife will receive $2,171. Amend tax return 2011 40 (51. Amend tax return 2011 7% of her payments received of $4,200) tax free. Amend tax return 2011 She will include $2,028. Amend tax return 2011 60 ($4,200 − $2,171. Amend tax return 2011 40) in her income tax return. Amend tax return 2011 Example 3. Amend tax return 2011 Using the same facts as Example 2 under Different payments to survivor, you are to receive an annual annuity of $4,800 until you die or remarry. Amend tax return 2011 Your two daughters each receive annual annuities of $1,800 until they reach age 18. Amend tax return 2011 Your husband contributed $25,576 to the plan. Amend tax return 2011 You are eligible for the $5,000 death benefit exclusion because your husband died before August 21, 1996. Amend tax return 2011 Adjusted Investment in the Contract Contributions $25,576 Plus: Death benefit exclusion 5,000 Adjusted investment in the contract $30,576 The total expected return, as previously figured (in Example 2 under Different payments to survivor), is $169,680. Amend tax return 2011 The exclusion percentage of 18. Amend tax return 2011 0% ($30,576 ÷ $169,680) applies to the annuity payments you and each of your daughters receive. Amend tax return 2011 Each full year $864 (18. Amend tax return 2011 0% × $4,800) will be tax free to you, and you must include $3,936 in your income tax return. Amend tax return 2011 Each year, until age 18, $324 (18. Amend tax return 2011 0% × $1,800) of each of your daughters' payments will be tax free and each must include the balance, $1,476, as income on her own income tax return. Amend tax return 2011 Part-year payments. Amend tax return 2011   If you receive payments for only part of a year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments received during the year. Amend tax return 2011   If you receive amounts during the year that represent 12 payments, one for each month in that year, and an amount that represents payments for months in a prior year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments the amounts received represent. Amend tax return 2011 For instance, if you received amounts during the year that represent the 12 payments for that year plus an amount that represents three payments for a prior year, multiply that amount by the 15 (12 + 3) payments received that the year. Amend tax return 2011   If you received a fractional payment, follow Step 5, discussed earlier. Amend tax return 2011 This gives you the tax-free part of your total payment. Amend tax return 2011 Example. Amend tax return 2011 On September 28, Mary bought an annuity contract for $22,050 that will give her $125 a month for life, beginning October 30. Amend tax return 2011 The applicable multiple from Table V is 23. Amend tax return 2011 3 (age 61). Amend tax return 2011 Her expected return is $34,950 ($125 × 12 × 23. Amend tax return 2011 3). Amend tax return 2011 Mary's investment in the contract of $22,050, divided by her expected return of $34,950, equals 63. Amend tax return 2011 1%. Amend tax return 2011 Each payment received will consist of 63. Amend tax return 2011 1% return of cost and 36. Amend tax return 2011 9% taxable income, until her net cost of the contract is fully recovered. Amend tax return 2011 During the first year, Mary received three payments of $125, or $375, of which $236. Amend tax return 2011 63 (63. Amend tax return 2011 1% × $375) is a return of cost. Amend tax return 2011 The remaining $138. Amend tax return 2011 37 is included in income. Amend tax return 2011 Increase in annuity payments. Amend tax return 2011   The tax-free amount remains the same as the amount figured at the annuity starting date, even if the payment increases. Amend tax return 2011 All increases in the installment payments are fully taxable. Amend tax return 2011   However, if your annuity payments are scheduled to increase at a definite date in the future you must figure the expected return for that annuity using the method described in section 1. Amend tax return 2011 72-5(a)(5) of the regulations. Amend tax return 2011 Example. Amend tax return 2011 Joe's wife died while she was still employed and, as her beneficiary, he began receiving an annuity of $147 per month. Amend tax return 2011 In figuring the taxable part, Joe elects to use Tables V through VIII. Amend tax return 2011 The cost of the contract was $7,938, consisting of the sum of his wife's net contributions, adjusted for any refund feature. Amend tax return 2011 His expected return as of the annuity starting date is $35,280 (age 65, multiple of 20. Amend tax return 2011 0 × $1,764 annual payment). Amend tax return 2011 The exclusion percentage is $7,938 ÷ $35,280, or 22. Amend tax return 2011 5%. Amend tax return 2011 During the year he received 11 monthly payments of $147, or $1,617. Amend tax return 2011 Of this amount, 22. Amend tax return 2011 5% × $147 × 11 ($363. Amend tax return 2011 83) is tax free as a return of cost and the balance of $1,253. Amend tax return 2011 17 is taxable. Amend tax return 2011 Later, because of a cost-of-living increase, his annuity payment was increased to $166 per month, or $1,992 a year (12 × $166). Amend tax return 2011 The tax-free part is still only 22. Amend tax return 2011 5% of the annuity payments as of the annuity starting date (22. Amend tax return 2011 5% × $147 × 12 = $396. Amend tax return 2011 90 for a full year). Amend tax return 2011 The increase of $228 ($1,992 − $1,764 (12 × $147)) is fully taxable. Amend tax return 2011 Variable annuities. Amend tax return 2011   For variable annuity payments, figure the amount of each payment that is tax free by dividing your investment in the contract (adjusted for any refund feature) by the total number of periodic payments you expect to get under the contract. Amend tax return 2011   If the annuity is for a definite period, you determine the total number of payments by multiplying the number of payments to be made each year by the number of years you will receive payments. Amend tax return 2011 If the annuity is for life, you determine the total number of payments by using a multiple from the appropriate actuarial table. Amend tax return 2011 Example. Amend tax return 2011 Frank purchased a variable annuity at age 65. Amend tax return 2011 The total cost of the contract was $12,000. Amend tax return 2011 The annuity starting date is January 1 of the year of purchase. Amend tax return 2011 His annuity will be paid, starting July 1, in variable annual installments for his life. Amend tax return 2011 The tax-free amount of each payment, until he has recovered his cost of his contract, is: Investment in the contract $12,000 Number of expected annual payments (multiple for age 65 from Table V) 20 Tax-free amount of each payment ($12,000 ÷ 20) $600 If Frank's first payment is $920, he includes only $320 ($920 − $600) in his gross income. Amend tax return 2011   If the tax-free amount for a year is more than the payments you receive in that year, you may choose, when you receive the next payment, to refigure the tax-free part. Amend tax return 2011 Divide the amount of the periodic tax-free part that is more than the payment you received by the remaining number of payments you expect. Amend tax return 2011 The result is added to the previously figured periodic tax-free part. Amend tax return 2011 The sum is the amount of each future payment that will be tax free. Amend tax return 2011 Example. Amend tax return 2011 Using the facts of the previous example about Frank, assume that after Frank's $920 payment, he received $500 in the following year, and $1,200 in the year after that. Amend tax return 2011 Frank does not pay tax on the $500 (second year) payment because $600 of each annual pension payment is tax free. Amend tax return 2011 Since the $500 payment is less than the $600 annual tax-free amount, he may choose to refigure his tax-free part when he receives his $1,200 (third year) payment, as follows: Amount tax free in second year $600. Amend tax return 2011 00 Amount received in second year 500. Amend tax return 2011 00 Difference $100. Amend tax return 2011 00 Number of remaining payments after the first 2 payments (age 67, from Table V) 18. Amend tax return 2011 4 Amount to be added to previously determined annual tax-free part ($100 ÷ 18. Amend tax return 2011 4) $5. Amend tax return 2011 43 Revised annual tax-free part for third and later years ($600 + $5. Amend tax return 2011 43) $605. Amend tax return 2011 43 Amount taxable in third year ($1,200 − $605. Amend tax return 2011 43) $594. Amend tax return 2011 57 If you choose to refigure your tax-free amount,   you must file a statement with your income tax return stating that you are refiguring the tax-free amount in accordance with the rules of section 1. Amend tax return 2011 72–4(d)(3) of the Income Tax Regulations. Amend tax return 2011 The statement must also show the following information: The annuity starting date and your age on that date. Amend tax return 2011 The first day of the first period for which you received an annuity payment in the current year. Amend tax return 2011 Your investment in the contract as originally figured. Amend tax return 2011 The total of all amounts received tax free under the annuity from the annuity starting date through the first day of the first period for which you received an annuity payment in the current tax year. Amend tax return 2011 Exclusion Limits Your annuity starting date determines the total amount of annuity income that you can exclude from income over the years. Amend tax return 2011 Exclusion limited to net cost. Amend tax return 2011   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a return of your cost cannot exceed your net cost (figured without any reduction for a refund feature). Amend tax return 2011 This is the unrecovered investment in the contract as of the annuity starting date. Amend tax return 2011   If your annuity starting date is after July 1, 1986, any unrecovered net cost at your (or last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. Amend tax return 2011 This deduction is not subject to the 2%-of-adjusted-gross-income limit. Amend tax return 2011 Example 1. Amend tax return 2011 Your annuity starting date is after 1986. Amend tax return 2011 Your total cost is $12,500, and your net cost is $10,000, taking into account certain adjustments. Amend tax return 2011 There is no refund feature. Amend tax return 2011 Your monthly annuity payment is $833. Amend tax return 2011 33. Amend tax return 2011 Your exclusion ratio is 12% and you exclude $100 a month. Amend tax return 2011 Your exclusion ends after 100 months, when you have excluded your net cost of $10,000. Amend tax return 2011 Thereafter, your annuity payments are fully taxable. Amend tax return 2011 Example 2. Amend tax return 2011 The facts are the same as in Example 1, except that there is a refund feature, and you die after 5 years with no surviving annuitant. Amend tax return 2011 The adjustment for the refund feature is $1,000, so the investment in the contract is $9,000. Amend tax return 2011 The exclusion ratio is 10. Amend tax return 2011 8%, and your monthly exclusion is $90. Amend tax return 2011 After 5 years (60 months), you have recovered tax free only $5,400 ($90 x 60). Amend tax return 2011 An itemized deduction for the unrecovered net cost of $4,600 ($10,000 net cost minus $5,400) may be taken on your final income tax return. Amend tax return 2011 Your unrecovered investment is determined without regard to the refund feature adjustment, discussed earlier, under Adjustments. Amend tax return 2011 Exclusion not limited to net cost. Amend tax return 2011   If your annuity starting date was before 1987, you could continue to take your monthly exclusion for as long as you receive your annuity. Amend tax return 2011 If you choose a joint and survivor annuity, your survivor continues to take the survivor's exclusion figured as of the annuity starting date. Amend tax return 2011 The total exclusion may be more than your investment in the contract. Amend tax return 2011 How To Use Actuarial Tables In figuring, under the General Rule, the taxable part of your annuity payments that you are to get for the rest of your life (rather than for a fixed number of years), you must use one or more of the actuarial tables in this publication. Amend tax return 2011 Unisex Annuity Tables Effective July 1, 1986, the Internal Revenue Service adopted new annuity Tables V through VIII, in which your sex is not considered when determining the applicable factor. Amend tax return 2011 These tables correspond to the old Tables I through IV. Amend tax return 2011 In general, Tables V through VIII must be used if you made contributions to the retirement plan after June 30, 1986. Amend tax return 2011 If you made no contributions to the plan after June 30, 1986, generally you must use only Tables I through IV. Amend tax return 2011 However, if you received an annuity payment after June 30, 1986, you may elect to use Tables V through VIII (see Annuity received after June 30, 1986, later). Amend tax return 2011 Special Elections Although you generally must use Tables V through VIII if you made contributions to the retirement plan after June 30, 1986, and Tables I through IV if you made no contributions after June 30, 1986, you can make the following special elections to select which tables to use. Amend tax return 2011 Contributions made both before July 1986 and after June 1986. Amend tax return 2011   If you made contributions to the retirement plan both before July 1986 and after June 1986, you may elect to use Tables I through IV for the pre-July 1986 cost of the contract, and Tables V through VIII for the post-June 1986 cost. Amend tax return 2011 (See the examples below. Amend tax return 2011 )    Making the election. Amend tax return 2011 Attach this statement to your income tax return for the first year in which you receive an annuity:    “I elect to apply the provisions of paragraph (d) of section 1. Amend tax return 2011 72–6 of the Income Tax Regulations. Amend tax return 2011 ”   The statement must also include your name, address, social security number, and the amount of the pre-July 1986 investment in the contract. Amend tax return 2011   If your investment in the contract includes post-June 1986 contributions to the plan, and you do not make the election to use Tables I through IV and Tables V through VIII, then you can only use Tables V through VIII in figuring the taxable part of your annuity. Amend tax return 2011 You must also use Tables V through VIII if you are unable or do not wish to determine the portions of your contributions which were made before July 1, 1986, and after June 30, 1986. Amend tax return 2011    Advantages of election. Amend tax return 2011 In general, a lesser amount of each annual annuity payment is taxable if you separately figure your exclusion ratio for pre-July 1986 and post-June 1986 contributions. Amend tax return 2011    If you intend to make this election, save your records that substantiate your pre-July 1986 and post-June 1986 contributions. Amend tax return 2011 If the death benefit exclusion applies (see discussion, earlier), you do not have to apportion it between the pre-July 1986 and the post-June 1986 investment in the contract. Amend tax return 2011   The following examples illustrate the separate computations required if you elect to use Tables I through IV for your pre-July 1986 investment in the contract and Tables V through VIII for your post-June 1986 investment in the contract. Amend tax return 2011 Example 1. Amend tax return 2011 Bill, who is single, contributed $42,000 to the retirement plan and will receive an annual annuity of $24,000 for life. Amend tax return 2011 Payment of the $42,000 contribution is guaranteed under a refund feature. Amend tax return 2011 Bill is 55 years old as of the annuity starting date. Amend tax return 2011 For figuring the taxable part of Bill's annuity, he chose to make separate computations for his pre-July 1986 investment in the contract of $41,300, and for his post-June 1986 investment in the contract of $700. Amend tax return 2011       Pre- July 1986   Post- June 1986 A. Amend tax return 2011 Adjustment for refund feature         1) Net cost $41,300   $700   2) Annual annuity—$24,000  ($41,300/$42,000 × $24,000) $23,600       ($700/$42,000 × $24,000)     $400   3) Guarantee under contract $41,300   $700   4) No. Amend tax return 2011 of years payments  guaranteed (rounded), A(3) ÷ A(2) 2   2   5) Applicable percentage from  Tables III and VII 1%   0%   6) Adjustment for value of refund  feature, A(5) × smaller of A(1)  or A(3) $413   $0 B. Amend tax return 2011 Investment in the contract         1) Net cost $41,300   $700   2) Minus: Amount in A(6) 413   0   3) Investment in the contract $40,887   $700 C. Amend tax return 2011 Expected return         1) Annual annuity receivable $24,000   $24,000   2) Multiples from Tables I and V 21. Amend tax return 2011 7   28. Amend tax return 2011 6   3) Expected return, C(1) × C(2) $520,800   $686,400 D. Amend tax return 2011 Tax-free part of annuity         1) Exclusion ratio as decimal,  B(3) ÷ C(3) . Amend tax return 2011 079   . Amend tax return 2011 001   2) Tax-free part, C(1) × D(1) $1,896   $24 The tax-free part of Bill's total annuity is $1,920 ($1,896 plus $24). Amend tax return 2011 The taxable part of his annuity is $22,080 ($24,000 minus $1,920). Amend tax return 2011 If the annuity starting date is after 1986, the exclusion over the years cannot exceed the net cost (figured without any reduction for a refund feature). Amend tax return 2011 Example 2. Amend tax return 2011 Al is age 62 at his nearest birthday to the annuity starting date. Amend tax return 2011 Al's wife is age 60 at her nearest birthday to the annuity starting date. Amend tax return 2011 The joint and survivor annuity pays $1,000 per month to Al for life, and $500 per month to Al's surviving wife after his death. Amend tax return 2011 The pre-July 1986 investment in the contract is $53,100 and the post-June 1986 investment in the contract is $7,000. Amend tax return 2011 Al makes the election described in Example 1 . Amend tax return 2011 For purposes of this example, assume the refund feature adjustment is zero. Amend tax return 2011 If an adjustment is required, IRS will figure the amount. Amend tax return 2011 See Requesting a Ruling on Taxation of Annuity near the end of this publication. Amend tax return 2011       Pre-  July 1986   Post-  June 1986 A. Amend tax return 2011 Adjustment for refund feature         1) Net cost $53,100   $7,000   2) Annual annuity—$12,000  ($53,100/$60,100 × $12,000) $10,602       ($7,000/$60,100 × $12,000)     $1,398   3) Guaranteed under the contract $53,100   $7,000   4) Number of years guaranteed,  rounded, A(3) ÷ A(2) 5   5   5) Applicable percentages 0%   0%   6) Refund feature adjustment, A(5) × smaller of A(1) or A(3) 0   0 B. Amend tax return 2011 Investment in the contract         1) Net cost $53,100   $7,000   2) Refund feature adjustment 0   0   3) Investment in the contract adjusted for refund feature $53,100   $7,000 C. Amend tax return 2011 Expected return         1) Multiple for both annuitants from Tables II and VI 25. Amend tax return 2011 4   28. Amend tax return 2011 8   2) Multiple for first annuitant from Tables I and V 16. Amend tax return 2011 9   22. Amend tax return 2011 5   3) Multiple applicable to surviving annuitant, subtract C(2) from C(1) 8. Amend tax return 2011 5   6. Amend tax return 2011 3   4) Annual annuity to surviving annuitant $6,000   $6,000   5) Portion of expected return for surviving annuitant, C(4) × C(3) $51,000   $37,800   6) Annual annuity to first annuitant $12,000   $12,000   7) Plus: Portion of expected return for first annuitant, C(6) × C(2) $202,800   $270,000   8) Expected return for both annuitants, C(5) + C(7) $253,800   $307,800 D. Amend tax return 2011 Tax-free part of annuity         1) Exclusion ratio as a decimal, B(3) ÷ C(8) . Amend tax return 2011 209   . Amend tax return 2011 023   2) Retiree's tax-free part of annuity, C(6) × D(1) $2,508   $276   3) Survivor's tax-free part of annuity, C(4) × D(1) $1,254   $138 The tax-free part of Al's total annuity is $2,784 ($2,508 + $276). Amend tax return 2011 The taxable part of his annuity is $9,216 ($12,000 − $2,784). Amend tax return 2011 The exclusion over the years cannot exceed the net cost of the contract (figured without any reduction for a refund feature) if the annuity starting date is after 1986. Amend tax return 2011 After Al's death, his widow will apply the same exclusion percentages (20. Amend tax return 2011 9% and 2. Amend tax return 2011 3%) to her annual annuity of $6,000 to figure the tax-free part of her annuity. Amend tax return 2011 Annuity received after June 30, 1986. Amend tax return 2011   If you receive an annuity payment after June 30, 1986, (regardless of your annuity starting date), you may elect to treat the entire cost of the contract as post-June 1986 cost (even if you made no post-June 1986 contributions to the plan) and use Tables V through VIII. Amend tax return 2011 Once made, you cannot revoke the election, which will apply to all payments during the year and in any later year. Amend tax return 2011    Make the election by attaching the following statement to your income tax return. Amend tax return 2011    “I elect, under section 1. Amend tax return 2011 72–9 of the Income Tax Regulations, to treat my entire cost of the contract as a post-June 1986 cost of the plan. Amend tax return 2011 ”   The statement must also include your name, address, and social security number. Amend tax return 2011   You should also indicate you are making this election if you are unable or do not wish to determine the parts of your contributions which were made before July 1, 1986, and after June 30, 1986. Amend tax return 2011 Disqualifying form of payment or settlement. Amend tax return 2011   If your annuity starting date is after June 30, 1986, and the contract provides for a disqualifying form of payment or settlement, such as an option to receive a lump sum in full discharge of the obligation under the contract, the entire investment in the contract is treated as post-June 1986 investment in the contract. Amend tax return 2011 See regulations section 1. Amend tax return 2011 72–6(d)(3) for additional examples of disqualifying forms of payment or settlement. Amend tax return 2011 You can find the Income Tax Regulations in many libraries and at Internal Revenue Service Offices. Amend tax return 2011 Worksheets for Determining Taxable Annuity Worksheets I and II. Amend tax return 2011   Worksheets I and II follow for determining your taxable annuity under Regulations Section 1. Amend tax return 2011 72–6(d)(6) Election. Amend tax return 2011 Worksheet I For Determining Taxable Annuity Under Regulations Section 1. Amend tax return 2011 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity               Pre-July 1986   Post-June 1986 A. Amend tax return 2011   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. Amend tax return 2011 )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)   Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages* from Tables III and VII                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. Amend tax return 2011 If not, the IRS will calculate the refund feature percentage. Amend tax return 2011             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. Amend tax return 2011   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund feature:                   B(1) minus B(2)                             C. Amend tax return 2011   Expected Return             1)   Annual Annuity:                   12 times monthly annuity**             2)   Expected return multiples from Tables I and V             3)     Expected return:                   C(1) times C(2)                             D. Amend tax return 2011   Tax-Free Part of Annuity             1)     Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(3)             2)     Tax-free part of annuity:                   C(1) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. Amend tax return 2011     Worksheet II For Determining Taxable Annuity Under Regulations Section 1. Amend tax return 2011 72-6(d)(6) Election For Joint and Survivor Annuity               Pre-July 1986   Post-June 1986 A. Amend tax return 2011   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. Amend tax return 2011 )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)     Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages*                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. Amend tax return 2011 If not, the IRS will calculate the refund feature percentage. Amend tax return 2011             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. Amend tax return 2011   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund future:                   B(1) minus B(2)                             C. Amend tax return 2011   Expected Return             1)   Multiples for both annuitants, Tables II and VI             2)   Multiple for retiree. Amend tax return 2011 Tables I and VI             3)   Multiple for survivor:                   C(1) minus C(2)             4)   Annual annuity to survivor:                   12 times potential monthly rate for survivor**             5)   Expected return for survivor:                   C(3) times C(4)             6)   Annual annuity to retiree:                   12 times monthly rate for retiree**             7)   Expected return for retiree:                   C(2) times C(6)             8)   Total expected return:                   C(5) plus C(7)                             D. Amend tax return 2011   Tax-Free Part of Annuity             1)   Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(8)             2)   Retiree's tax-free part of annuity:                   C(6) times D(1)             3)   Survivor's tax-free part of annuity, if surviving after death of retiree:                   C(4) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. Amend tax return 2011   Actuarial Tables Please click here for the text description of the image. Amend tax return 2011 Actuarial Tables Please click here for the text description of the image. Amend tax return 2011 Actuarial Tables Please click here for the text description of the image. Amend tax return 2011 Actuarial tables Please click here for the text description of the image. 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Amend tax return 2011 Actuarial tables Requesting a Ruling on Taxation of Annuity If you are a retiree, or the survivor of an employee or retiree, you may ask the Internal Revenue Service to help you determine the taxation of your annuity. Amend tax return 2011 If you make this request, you are asking for a ruling. Amend tax return 2011 User fee. Amend tax return 2011   Under the law in effect at the time this publication went to print, the IRS must charge a user fee for all ruling requests. Amend tax return 2011 You should call the IRS for the proper fee. Amend tax return 2011 A request solely for the value of the refund feature is not treated as a ruling request and requires no fee. Amend tax return 2011 Send your request to:     Internal Revenue Service  Attention: EP Letter Rulings P. Amend tax return 2011 O. Amend tax return 2011 Box 27063 McPherson Station Washington, DC 20038 The user fee is allowed as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit. Amend tax return 2011 When to make the request. Amend tax return 2011   Please note that requests sent between February 1 and April 15 may experience some delay. Amend tax return 2011 We process requests in the order received, and we will reply to your request as soon as we can process it. Amend tax return 2011 If you do not receive your ruling by the required filing date, you may use Form 4868, Application for Automatic Extension of Time To File U. Amend tax return 2011 S. Amend tax return 2011 Individual Income Tax Return, to get an extension of time to file. Amend tax return 2011 Information you must furnish. Amend tax return 2011   You must furnish the information listed below so the IRS can comply with your request. Amend tax return 2011 Failure to furnish the information will result in a delay in processing your request. Amend tax return 2011 Please send only copies of the following documents, as the IRS retains all material sent for its records: A letter explaining the question(s) you wish to have resolved or the information you need from the ruling. Amend tax return 2011 Copies of any documents showing distributions, annuity rates, and annuity options available to you. Amend tax return 2011 A copy of any Form 1099–R you received since your annuity began. Amend tax return 2011 A statement indicating whether you have filed your return for the year for which you are making the request. Amend tax return 2011 If you have requested an extension of time to file that return, please indicate the extension date. Amend tax return 2011 Your daytime phone number. Amend tax return 2011 Your current mailing address. Amend tax return 2011 A power of attorney if someone other than you, an attorney, a certified public accountant, or an enrolled agent is signing this request. Amend tax return 2011 Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose. Amend tax return 2011 A completed Tax Information Sheet (or facsimile) shown on the next page. Amend tax return 2011 Sign and date the Disclosure and Perjury Statement (or facsimile) at the end of the tax information sheet. Amend tax return 2011 This statement must be signed by the retiree or the survivor annuitant. Amend tax return 2011 It cannot be signed by a representative. Amend tax return 2011 Tax Information Sheet Please click here for the text description of the image. Amend tax return 2011 Tax Information Sheet Please click here for the text description of the image. Amend tax return 2011 Tax Information Sheet (continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amend tax return 2011 Free help with your tax return. Amend tax return 2011   You can get free help preparing your return nationwide from IRS-certified volunteers. Amend tax return 2011 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amend tax return 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend tax return 2011 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. Amend tax return 2011 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amend tax return 2011 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amend tax return 2011 gov, download the IRS2Go app, or call 1-800-906-9887. Amend tax return 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend tax return 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend tax return 2011 aarp. Amend tax return 2011 org/money/taxaide or call 1-888-227-7669. Amend tax return 2011 For more information on these programs, go to IRS. Amend tax return 2011 gov and enter “VITA” in the search box. Amend tax return 2011 Internet. Amend tax return 2011    IRS. Amend tax return 2011 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amend tax return 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. Amend tax return 2011 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. Amend tax return 2011 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amend tax return 2011 gov or download the IRS2Go app and select the Refund Status option. Amend tax return 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend tax return 2011 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Amend tax return 2011 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend tax return 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend tax return 2011 Use the Interactive Tax Assistant (ITA) to research your tax questions. Amend tax return 2011 No need to wait on the phone or stand in line. Amend tax return 2011 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Amend tax return 2011 When you reach the response screen, you can print the entire interview and the final response for your records. Amend tax return 2011 New subject areas are added on a regular basis. Amend tax return 2011  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amend tax return 2011 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amend tax return 2011 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amend tax return 2011 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amend tax return 2011 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Amend tax return 2011 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Amend tax return 2011 You can also ask the IRS to mail a return or an account transcript to you. Amend tax return 2011 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amend tax return 2011 gov or by calling 1-800-908-9946. Amend tax return 2011 Tax return and tax account transcripts are generally available for the current year and the past three years. Amend tax return 2011 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amend tax return 2011 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amend tax return 2011 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Amend tax return 2011 Check the status of your amended return using Where's My Amended Return? Go to IRS. Amend tax return 2011 gov and enter Where's My Amended Return? in the search box. Amend tax return 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend tax return 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. Amend tax return 2011 Make a payment using one of several safe and convenient electronic payment options available on IRS. Amend tax return 2011 gov. Amend tax return 2011 Select the Payment tab on the front page of IRS. Amend tax return 2011 gov for more information. Amend tax return 2011 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amend tax return 2011 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend tax return 2011 gov. Amend tax return 2011 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. Amend tax return 2011 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend tax return 2011 gov. Amend tax return 2011 Request an Electronic Filing PIN by going to IRS. Amend tax return 2011 gov and entering Electronic Filing PIN in the search box. Amend tax return 2011 Download forms, instructions and publications, including accessible versions for people with disabilities. Amend tax return 2011 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amend tax return 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amend tax return 2011 An employee can answer questions about your tax account or help you set up a payment plan. Amend tax return 2011 Before you visit, check the Office Locator on IRS. Amend tax return 2011 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amend tax return 2011 If you have a special need, such as a disability, you can request an appointment. Amend tax return 2011 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amend tax return 2011 Apply for an Employer Identification Number (EIN). Amend tax return 2011 Go to IRS. Amend tax return 2011 gov and enter Apply for an EIN in the search box. Amend tax return 2011 Read the Internal Revenue Code, regulations, or other official guidance. Amend tax return 2011 Read Internal Revenue Bulletins. Amend tax return 2011 Sign up to receive local and national tax news and more by email. Amend tax return 2011 Just click on “subscriptions” above the search box on IRS. Amend tax return 2011 gov and choose from a variety of options. Amend tax return 2011    Phone. Amend tax return 2011 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amend tax return 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. Amend tax return 2011 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amend tax return 2011 gov, or download the IRS2Go app. Amend tax return 2011 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amend tax return 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend tax return 2011 Mos