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Amend taxes turbotax 6. Amend taxes turbotax   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Amend taxes turbotax Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Amend taxes turbotax Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Amend taxes turbotax S. Amend taxes turbotax Tax Treaties See chapter 7 for information about getting these publications. Amend taxes turbotax Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Amend taxes turbotax See Table 6-1 at the end of this chapter for a list of these countries. Amend taxes turbotax Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Amend taxes turbotax If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Amend taxes turbotax Treaty benefits generally are available to residents of the United States. Amend taxes turbotax They generally are not available to U. Amend taxes turbotax S. Amend taxes turbotax citizens who do not reside in the United States. Amend taxes turbotax However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Amend taxes turbotax S. Amend taxes turbotax citizens residing in the treaty countries. Amend taxes turbotax U. Amend taxes turbotax S. Amend taxes turbotax citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Amend taxes turbotax Certification of U. Amend taxes turbotax S. Amend taxes turbotax residency. Amend taxes turbotax   Use Form 8802, Application for United States Residency Certification, to request certification of U. Amend taxes turbotax S. Amend taxes turbotax residency for purposes of claiming benefits under a tax treaty. Amend taxes turbotax Certification can be requested for the current and any prior calendar years. Amend taxes turbotax You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Amend taxes turbotax Common Benefits Some common tax treaty benefits are explained below. Amend taxes turbotax The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Amend taxes turbotax Benefits provided by certain treaties are not provided by others. Amend taxes turbotax Personal service income. Amend taxes turbotax If you are a U. Amend taxes turbotax S. Amend taxes turbotax resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Amend taxes turbotax Professors and teachers. Amend taxes turbotax If you are a U. Amend taxes turbotax S. Amend taxes turbotax resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Amend taxes turbotax Students, trainees, and apprentices. Amend taxes turbotax If you are a U. Amend taxes turbotax S. Amend taxes turbotax resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Amend taxes turbotax Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Amend taxes turbotax Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Amend taxes turbotax Pensions and annuities. Amend taxes turbotax If you are a U. Amend taxes turbotax S. Amend taxes turbotax resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Amend taxes turbotax Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Amend taxes turbotax Investment income. Amend taxes turbotax If you are a U. Amend taxes turbotax S. Amend taxes turbotax resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Amend taxes turbotax Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Amend taxes turbotax Tax credit provisions. Amend taxes turbotax If you are a U. Amend taxes turbotax S. Amend taxes turbotax resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Amend taxes turbotax Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Amend taxes turbotax S. Amend taxes turbotax tax on the income. Amend taxes turbotax Nondiscrimination provisions. Amend taxes turbotax Most U. Amend taxes turbotax S. Amend taxes turbotax tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Amend taxes turbotax S. Amend taxes turbotax citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Amend taxes turbotax Saving clauses. Amend taxes turbotax U. Amend taxes turbotax S. Amend taxes turbotax treaties contain saving clauses that provide that the treaties do not affect the U. Amend taxes turbotax S. Amend taxes turbotax taxation of its own citizens and residents. Amend taxes turbotax As a result, U. Amend taxes turbotax S. Amend taxes turbotax citizens and residents generally cannot use the treaty to reduce their U. Amend taxes turbotax S. Amend taxes turbotax tax liability. Amend taxes turbotax However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Amend taxes turbotax S. Amend taxes turbotax citizens or residents. Amend taxes turbotax It is important that you examine the applicable saving clause to determine if an exception applies. Amend taxes turbotax More information on treaties. Amend taxes turbotax   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Amend taxes turbotax Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Amend taxes turbotax S. Amend taxes turbotax ” appears in the treaty exemption discussions in Publication 901. Amend taxes turbotax   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Amend taxes turbotax Competent Authority Assistance If you are a U. Amend taxes turbotax S. Amend taxes turbotax citizen or resident alien, you can request assistance from the U. Amend taxes turbotax S. Amend taxes turbotax competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Amend taxes turbotax You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Amend taxes turbotax The U. Amend taxes turbotax S. Amend taxes turbotax competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Amend taxes turbotax Effect of request for assistance. Amend taxes turbotax   If your request provides a basis for competent authority assistance, the U. Amend taxes turbotax S. Amend taxes turbotax competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Amend taxes turbotax How to make your request. Amend taxes turbotax   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Amend taxes turbotax You are denied treaty benefits. Amend taxes turbotax Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Amend taxes turbotax   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Amend taxes turbotax Some of the steps you should consider taking include the following. Amend taxes turbotax Filing a protective claim for credit or refund of U. Amend taxes turbotax S. Amend taxes turbotax taxes. Amend taxes turbotax Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Amend taxes turbotax Avoiding the lapse or termination of your right to appeal any tax determination. Amend taxes turbotax Complying with all applicable procedures for invoking competent authority consideration. Amend taxes turbotax Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Amend taxes turbotax S. Amend taxes turbotax or treaty country tax. Amend taxes turbotax Taxpayers can consult with the U. Amend taxes turbotax S. Amend taxes turbotax competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Amend taxes turbotax   The request should contain all essential items of information, including the following items. Amend taxes turbotax A reference to the treaty and the treaty provisions on which the request is based. Amend taxes turbotax The years and amounts involved in both U. Amend taxes turbotax S. Amend taxes turbotax dollars and foreign currency. Amend taxes turbotax A brief description of the issues for which competent authority assistance is requested. Amend taxes turbotax   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Amend taxes turbotax Revenue Procedure 2006-54 is available at www. Amend taxes turbotax irs. Amend taxes turbotax gov/irb/2006-49_IRB/ar13. Amend taxes turbotax html. Amend taxes turbotax   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Amend taxes turbotax S. Amend taxes turbotax competent authority assistance under tax treaties. Amend taxes turbotax As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Amend taxes turbotax    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Amend taxes turbotax   In the case of U. Amend taxes turbotax S. Amend taxes turbotax - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Amend taxes turbotax If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Amend taxes turbotax Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Amend taxes turbotax This table is updated through October 31, 2013. Amend taxes turbotax You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Amend taxes turbotax You can obtain the text of most U. Amend taxes turbotax S. Amend taxes turbotax treaties at IRS. Amend taxes turbotax gov. Amend taxes turbotax You also can request the text of treaties from the Department of Treasury at the following address. Amend taxes turbotax Department of Treasury Office of Business and Public Liaison Rm. Amend taxes turbotax 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Amend taxes turbotax S. Amend taxes turbotax Virgin Islands, you can call the IRS at 1-800-829-1040. Amend taxes turbotax Table 6–1. Amend taxes turbotax List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Amend taxes turbotax D. Amend taxes turbotax ) Australia TIAS 10773 Dec. Amend taxes turbotax 1, 1983 1986-2 C. Amend taxes turbotax B. Amend taxes turbotax 220 1986-2 C. Amend taxes turbotax B. Amend taxes turbotax 246 Protocol TIAS Jan. Amend taxes turbotax 1, 2004     Austria TIAS Jan. Amend taxes turbotax 1, 1999     Bangladesh TIAS Jan. Amend taxes turbotax 1, 2007     Barbados TIAS 11090 Jan. Amend taxes turbotax 1, 1984 1991-2 C. Amend taxes turbotax B. Amend taxes turbotax 436 1991-2 C. Amend taxes turbotax B. Amend taxes turbotax 466 Protocol TIAS Jan. Amend taxes turbotax 1, 2005     Belgium TIAS Jan. Amend taxes turbotax 1, 2008     Bulgaria TIAS Jan. Amend taxes turbotax 1, 2009     Canada2 TIAS 11087 Jan. Amend taxes turbotax 1, 1985 1986-2 C. Amend taxes turbotax B. Amend taxes turbotax 258 1987-2 C. Amend taxes turbotax B. Amend taxes turbotax 298 Protocol TIAS Jan. Amend taxes turbotax 1, 2009     China, People's Republic of TIAS 12065 Jan. Amend taxes turbotax 1, 1987 1988-1 C. Amend taxes turbotax B. Amend taxes turbotax 414 1988-1 C. Amend taxes turbotax B. Amend taxes turbotax 447 Commonwealth of Independent States3 TIAS 8225 Jan. Amend taxes turbotax 1, 1976 1976-2 C. Amend taxes turbotax B. Amend taxes turbotax 463 1976-2 C. Amend taxes turbotax B. Amend taxes turbotax 475 Cyprus TIAS 10965 Jan. Amend taxes turbotax 1, 1986 1989-2 C. Amend taxes turbotax B. Amend taxes turbotax 280 1989-2 C. Amend taxes turbotax B. Amend taxes turbotax 314 Czech Republic TIAS Jan. Amend taxes turbotax 1, 1993     Denmark TIAS Jan. Amend taxes turbotax 1, 2001     Protocol TIAS Jan. Amend taxes turbotax 1, 2008     Egypt TIAS 10149 Jan. Amend taxes turbotax 1, 1982 1982-1 C. Amend taxes turbotax B. Amend taxes turbotax 219 1982-1 C. Amend taxes turbotax B. Amend taxes turbotax 243 Estonia TIAS Jan. Amend taxes turbotax 1, 2000     Finland TIAS 12101 Jan. Amend taxes turbotax 1, 1991     Protocol TIAS Jan. Amend taxes turbotax 1, 2008     France TIAS Jan. Amend taxes turbotax 1, 1996     Protocol TIAS Jan. Amend taxes turbotax 1, 2009     Germany TIAS Jan. Amend taxes turbotax 1, 1990     Protocol TIAS Jan. Amend taxes turbotax 1, 2008     Greece TIAS 2902 Jan. Amend taxes turbotax 1, 1953 1958-2 C. Amend taxes turbotax B. Amend taxes turbotax 1054 T. Amend taxes turbotax D. Amend taxes turbotax 6109, 1954-2 C. Amend taxes turbotax B. Amend taxes turbotax 638 Hungary TIAS 9560 Jan. Amend taxes turbotax 1, 1980 1980-1 C. Amend taxes turbotax B. Amend taxes turbotax 333 1980-1 C. Amend taxes turbotax B. Amend taxes turbotax 354 Iceland TIAS 8151 Jan. Amend taxes turbotax 1, 2009     India TIAS Jan. Amend taxes turbotax 1, 1991     Indonesia TIAS 11593 Jan. Amend taxes turbotax 1, 1990     Ireland TIAS Jan. Amend taxes turbotax 1, 1998     Israel TIAS Jan. Amend taxes turbotax 1, 1995     Italy TIAS Jan. Amend taxes turbotax 1, 2010     Jamaica TIAS 10207 Jan. Amend taxes turbotax 1, 1982 1982-1 C. Amend taxes turbotax B. Amend taxes turbotax 257 1982-1 C. Amend taxes turbotax B. Amend taxes turbotax 291 Japan TIAS Jan. Amend taxes turbotax 1, 2005     Kazakhstan TIAS Jan. Amend taxes turbotax 1, 1996     Korea, South TIAS 9506 Jan. Amend taxes turbotax 1, 1980 1979-2 C. Amend taxes turbotax B. Amend taxes turbotax 435 1979-2 C. Amend taxes turbotax B. Amend taxes turbotax 458 Latvia TIAS Jan. Amend taxes turbotax 1, 2000     Lithuania TIAS Jan. Amend taxes turbotax 1, 2000     Luxembourg TIAS Jan. Amend taxes turbotax 1, 2001     Malta TIAS Jan. Amend taxes turbotax 1, 2011     Mexico TIAS Jan. Amend taxes turbotax 1,1994     Protocol TIAS Jan. Amend taxes turbotax 1, 2004               Table 6–1 (continued). Amend taxes turbotax Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Amend taxes turbotax D. Amend taxes turbotax ) Morocco TIAS 10195 Jan. Amend taxes turbotax 1, 1981 1982-2 C. Amend taxes turbotax B. Amend taxes turbotax 405 1982-2 C. Amend taxes turbotax B. Amend taxes turbotax 427 Netherlands TIAS Jan. Amend taxes turbotax 1, 1994     Protocol TIAS Jan. Amend taxes turbotax 1, 2005     New Zealand TIAS 10772 Nov. Amend taxes turbotax 2, 1983 1990-2 C. Amend taxes turbotax B. Amend taxes turbotax 274 1990-2 C. Amend taxes turbotax B. Amend taxes turbotax 303 Protocol TIAS Jan. Amend taxes turbotax 1, 2011     Norway TIAS 7474 Jan. Amend taxes turbotax 1, 1971 1973-1 C. Amend taxes turbotax B. Amend taxes turbotax 669 1973-1 C. Amend taxes turbotax B. Amend taxes turbotax 693 Protocol TIAS 10205 Jan. Amend taxes turbotax 1, 1982 1982-2 C. Amend taxes turbotax B. Amend taxes turbotax 440 1982-2 C. Amend taxes turbotax B. Amend taxes turbotax 454 Pakistan TIAS 4232 Jan. Amend taxes turbotax 1, 1959 1960-2 C. Amend taxes turbotax B. Amend taxes turbotax 646 T. Amend taxes turbotax D. Amend taxes turbotax 6431, 1960-1 C. Amend taxes turbotax B. Amend taxes turbotax 755 Philippines TIAS 10417 Jan. Amend taxes turbotax 1, 1983 1984-2 C. Amend taxes turbotax B. Amend taxes turbotax 384 1984-2 C. Amend taxes turbotax B. Amend taxes turbotax 412 Poland TIAS 8486 Jan. Amend taxes turbotax 1, 1974 1977-1 C. Amend taxes turbotax B. Amend taxes turbotax 416 1977-1 C. Amend taxes turbotax B. Amend taxes turbotax 427 Portugal TIAS Jan. Amend taxes turbotax 1, 1996     Romania TIAS 8228 Jan. Amend taxes turbotax 1, 1974 1976-2 C. Amend taxes turbotax B. Amend taxes turbotax 492 1976-2 C. Amend taxes turbotax B. Amend taxes turbotax 504 Russia TIAS Jan. Amend taxes turbotax 1, 1994     Slovak Republic TIAS Jan. Amend taxes turbotax 1, 1993     Slovenia TIAS Jan. Amend taxes turbotax 1, 2002     South Africa TIAS Jan. Amend taxes turbotax 1, 1998     Spain TIAS Jan. Amend taxes turbotax 1, 1991     Sri Lanka TIAS Jan. Amend taxes turbotax 1, 2004     Sweden TIAS Jan. Amend taxes turbotax 1, 1996     Protocol TIAS Jan. Amend taxes turbotax 1, 2007     Switzerland TIAS Jan. Amend taxes turbotax 1, 1998     Thailand TIAS Jan. Amend taxes turbotax 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Amend taxes turbotax 1, 1970 1971-2 C. Amend taxes turbotax B. Amend taxes turbotax 479   Tunisia TIAS Jan. Amend taxes turbotax 1, 1990     Turkey TIAS Jan. Amend taxes turbotax 1, 1998     Ukraine TIAS Jan. Amend taxes turbotax 1, 2001     United Kingdom TIAS Jan. Amend taxes turbotax 1, 2004     Venezuela TIAS Jan. Amend taxes turbotax 1, 2000      1(TIAS) — Treaties and Other International Act Series. Amend taxes turbotax  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Amend taxes turbotax 3The U. Amend taxes turbotax S. Amend taxes turbotax -U. Amend taxes turbotax S. Amend taxes turbotax S. Amend taxes turbotax R. Amend taxes turbotax income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Amend taxes turbotax Prev  Up  Next   Home   More Online Publications
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Amend taxes turbotax Publication 721 - Main Content Table of Contents Part I General InformationRefund of Contributions Tax Withholding and Estimated Tax Filing Requirements Part II Rules for RetireesAnnuity starting date. Amend taxes turbotax Gross monthly rate. Amend taxes turbotax Your cost. Amend taxes turbotax Choosing a survivor annuity after retirement. Amend taxes turbotax Canceling a survivor annuity after retirement. Amend taxes turbotax Annuity starting date after 1986. Amend taxes turbotax Annuity starting date before 1987. Amend taxes turbotax Simplified Method General Rule Three-Year Rule Alternative Annuity Option Federal Gift Tax Retirement During the Past Year Reemployment After Retirement Nonresident Aliens Thrift Savings Plan Rollover Rules Distributions Used To Pay Insurance Premiums for Public Safety Officers How To Report Benefits Part III Rules for Disability Retirement and Credit for the Elderly or the DisabledDisability Annuity Other Benefits Credit for the Elderly or the Disabled Part IV Rules for Survivors of Federal EmployeesFERS Death Benefit CSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Thrift Savings Plan Federal Estate Tax Part V Rules for Survivors of Federal RetireesCSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Voluntary Contributions Thrift Savings Plan Federal Estate Tax Income Tax Deduction for Estate Tax Paid How To Get Tax HelpLow Income Taxpayer Clinics Part I General Information This part of the publication contains information that can apply to most recipients of civil service retirement benefits. Amend taxes turbotax Refund of Contributions If you leave federal government service or transfer to a job not under the CSRS or FERS and you are not eligible for an immediate annuity, you can choose to receive a refund of the money in your CSRS or FERS retirement account. Amend taxes turbotax The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. Amend taxes turbotax If the refund includes only your contributions, none of the refund is taxable. Amend taxes turbotax If it includes any interest, the interest is taxable unless you roll it over directly into another qualified plan or a traditional individual retirement arrangement (IRA). Amend taxes turbotax If you do not have the Office of Personnel Management (OPM) transfer the interest to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. Amend taxes turbotax See Rollover Rules in Part II for information on how to make a rollover. Amend taxes turbotax Interest is not paid on contributions to the CSRS for service after 1956 unless your service was for more than 1 year but not more than 5 years. Amend taxes turbotax Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. Amend taxes turbotax If you do not roll over interest included in your refund, it may qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Amend taxes turbotax If you separate from service before the calendar year in which you reach age 55, it may be subject to an additional 10% tax on early distributions. Amend taxes turbotax For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Amend taxes turbotax A lump-sum distribution is eligible for capital gain treatment or the 10-year tax option only if the plan participant was born before January 2, 1936. Amend taxes turbotax Tax Withholding and Estimated Tax The CSRS or FERS annuity you receive is subject to federal income tax withholding, unless you choose not to have tax withheld. Amend taxes turbotax OPM will tell you how to make the choice. Amend taxes turbotax The choice for no withholding remains in effect until you change it. Amend taxes turbotax These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. Amend taxes turbotax If you choose not to have tax withheld, or if you do not have enough tax withheld, you may have to make estimated tax payments. Amend taxes turbotax You may owe a penalty if the total of your withheld tax and estimated tax does not cover most of the tax shown on your return. Amend taxes turbotax Generally, you will owe the penalty for 2014 if the additional tax you must pay with your return is $1,000 or more and more than 10% of the tax to be shown on your 2014 return. Amend taxes turbotax For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. Amend taxes turbotax Form CSA 1099R. Amend taxes turbotax   Form CSA 1099R is mailed to you by OPM each year. Amend taxes turbotax It will show any tax you had withheld. Amend taxes turbotax File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. Amend taxes turbotax    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. Amend taxes turbotax servicesonline. Amend taxes turbotax opm. Amend taxes turbotax gov. Amend taxes turbotax To log in, you will need your retirement CSA claim number and your personal identification number. Amend taxes turbotax Choosing no withholding on payments outside the United States. Amend taxes turbotax   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. Amend taxes turbotax   To choose no withholding if you are a U. Amend taxes turbotax S. Amend taxes turbotax citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. Amend taxes turbotax Otherwise, OPM has to withhold tax. Amend taxes turbotax For example, OPM must withhold if you provide a U. Amend taxes turbotax S. Amend taxes turbotax address for a nominee, trustee, or agent (such as a bank) to whom the benefits are to be delivered, but you do not provide your own U. Amend taxes turbotax S. Amend taxes turbotax home address. Amend taxes turbotax   If you do not provide a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to OPM that you are not a U. Amend taxes turbotax S. Amend taxes turbotax citizen, a U. Amend taxes turbotax S. Amend taxes turbotax resident alien, or someone who left the United States to avoid tax. Amend taxes turbotax But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. Amend taxes turbotax For details, see Publication 519, U. Amend taxes turbotax S. Amend taxes turbotax Tax Guide for Aliens. Amend taxes turbotax Withholding certificate. Amend taxes turbotax   If you give OPM a Form W-4P-A, Election of Federal Income Tax Withholding, you can choose not to have tax withheld or you can choose to have tax withheld. Amend taxes turbotax The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. Amend taxes turbotax If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. Amend taxes turbotax To change the amount of tax withholding or to stop withholding, call OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Amend taxes turbotax C. Amend taxes turbotax calling area must call 202-606-0500). Amend taxes turbotax No special form is needed. Amend taxes turbotax You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. Amend taxes turbotax If you have TTY/TDD equipment, call 1-855–887–4957. Amend taxes turbotax If you need a PIN, call OPM's Retirement Information Office. Amend taxes turbotax You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. Amend taxes turbotax servicesonline. Amend taxes turbotax opm. Amend taxes turbotax gov. Amend taxes turbotax You will need your retirement CSA or CSF claim number and your PIN. Amend taxes turbotax Withholding from certain lump-sum payments. Amend taxes turbotax   If you leave the federal government before becoming eligible to retire and you apply for a refund of your CSRS or FERS contributions, or you die without leaving a survivor eligible for an annuity, you or your beneficiary will receive a distribution of your contributions to the retirement plan plus any interest payable. Amend taxes turbotax Tax will be withheld at a 20% rate on the interest distributed. Amend taxes turbotax However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. Amend taxes turbotax If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. Amend taxes turbotax Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. Amend taxes turbotax See Rollover Rules in Part II. Amend taxes turbotax If you receive only your contributions, no tax will be withheld. Amend taxes turbotax Withholding from Thrift Savings Plan payments. Amend taxes turbotax   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. Amend taxes turbotax The amount withheld is: 20% if the distribution is an eligible rollover distribution, 10% if it is a nonperiodic distribution other than an eligible rollover distribution, or An amount determined as if you were married with three withholding allowances, unless you submit a withholding certificate (Form W-4P), if it is a periodic distribution. Amend taxes turbotax  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. Amend taxes turbotax By January 31 after the end of the year in which you receive a distribution, the TSP will issue Form 1099-R showing the total distributions you received in the prior year and the amount of tax withheld. Amend taxes turbotax   For a detailed discussion of withholding on distributions from the TSP, see Important Tax Information About Payments From Your TSP Account, available from your agency personnel office or from the TSP. Amend taxes turbotax The above document is also available in the “Forms & Publications” section of the TSP website at www. Amend taxes turbotax tsp. Amend taxes turbotax gov. Amend taxes turbotax Estimated tax. Amend taxes turbotax   Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 (after subtracting your withholding and credits) and you expect your withholding and your credits to be less than the smaller of: 90% of the tax to be shown on your income tax return for 2014, or 100% of the tax shown on your 2013 income tax return (110% of that amount if the adjusted gross income shown on the return was more than $150,000 ($75,000 if your filing status for 2014 will be married filing separately)). Amend taxes turbotax The return must cover all 12 months. Amend taxes turbotax   You do not have to pay estimated tax for 2014 if you were a U. Amend taxes turbotax S. Amend taxes turbotax citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. Amend taxes turbotax   Publication 505 contains information that you can use to help you figure your estimated tax payments. Amend taxes turbotax Filing Requirements If your gross income, including the taxable part of your annuity, is less than a certain amount, you generally do not have to file a federal income tax return for that year. Amend taxes turbotax The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. Amend taxes turbotax Children. Amend taxes turbotax   If you are the surviving spouse of a federal employee or retiree and your monthly annuity check includes a survivor annuity for one or more children, each child's annuity counts as his or her own income (not yours) for federal income tax purposes. Amend taxes turbotax   If your child can be claimed as a dependent, treat the taxable part of his or her annuity as unearned income when applying the filing requirements for dependents. Amend taxes turbotax Form CSF 1099R. Amend taxes turbotax   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. Amend taxes turbotax It will show the total amount of the annuity you received in the past year. Amend taxes turbotax It also should show, separately, the survivor annuity for a child or children. Amend taxes turbotax Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. Amend taxes turbotax   If your Form CSF 1099R does not show separately the amount paid to you for a child or children, attach a statement to your return, along with a copy of Form CSF 1099R, explaining why the amount shown on the tax return differs from the amount shown on Form CSF 1099R. Amend taxes turbotax    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. Amend taxes turbotax servicesonline. Amend taxes turbotax opm. Amend taxes turbotax gov. Amend taxes turbotax To log in you will need your retirement CSF claim number and personal identification number. Amend taxes turbotax    You may request a Summary of Payments, showing the amounts paid to you for your child(ren), from OPM by calling OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Amend taxes turbotax C. Amend taxes turbotax calling area must call 202-606-0500). Amend taxes turbotax You will need your CSF claim number and your social security number when you call. Amend taxes turbotax Taxable part of annuity. Amend taxes turbotax   To find the taxable part of a retiree's annuity when applying the filing requirements, see the discussion in Part II, Rules for Retirees , or Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled , whichever applies. Amend taxes turbotax To find the taxable part of each survivor annuity when applying the filing requirements, see the discussion in Part IV, Rules for Survivors of Federal Employees , or Part V, Rules for Survivors of Federal Retirees , whichever applies. Amend taxes turbotax Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. Amend taxes turbotax If you retired on disability before you reached your minimum retirement age, see Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled. Amend taxes turbotax However, on the day after you reach your minimum retirement age, use the rules in this section to report your disability retirement and begin recovering your cost. Amend taxes turbotax Annuity statement. Amend taxes turbotax   The statement you received from OPM when your CSRS or FERS annuity was approved shows the commencing date (the annuity starting date), the gross monthly rate of your annuity benefit, and your total contributions to the retirement plan (your cost). Amend taxes turbotax You will use this information to figure the tax-free recovery of your cost. Amend taxes turbotax Annuity starting date. Amend taxes turbotax   If you retire from federal government service on a regular annuity, your annuity starting date is the commencing date on your annuity statement from OPM. Amend taxes turbotax If something delays payment of your annuity, such as a late application for retirement, it does not affect the date your annuity begins to accrue or your annuity starting date. Amend taxes turbotax Gross monthly rate. Amend taxes turbotax   This is the amount you were to get after any adjustment for electing a survivor's annuity or for electing the lump-sum payment under the alternative annuity option (if either applied) but before any deduction for income tax withholding, insurance premiums, etc. Amend taxes turbotax Your cost. Amend taxes turbotax   Your monthly annuity payment contains an amount on which you have previously paid income tax. Amend taxes turbotax This amount represents part of your contributions to the retirement plan. Amend taxes turbotax Even though you did not receive the money that was contributed to the plan, it was included in your gross income for federal income tax purposes in the years it was taken out of your pay. Amend taxes turbotax   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. Amend taxes turbotax If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. Amend taxes turbotax (See Lump-sum credit under Alternative Annuity Option, later. Amend taxes turbotax )   If you repaid contributions that you had withdrawn from the retirement plan earlier, or if you paid into the plan to receive full credit for service not subject to retirement deductions, the entire repayment, including any interest, is a part of your cost. Amend taxes turbotax You cannot claim an interest deduction for any interest payments. Amend taxes turbotax You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. Amend taxes turbotax Recovering your cost tax free. Amend taxes turbotax   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. Amend taxes turbotax If your annuity starting date is before July 2, 1986, either the Three-Year Rule or the General Rule (both discussed later) applies to your annuity. Amend taxes turbotax If your annuity starting date is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method (discussed later). Amend taxes turbotax If your annuity starting date is after November 18, 1996, you must use the Simplified Method. Amend taxes turbotax   Under both the General Rule and the Simplified Method, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your cost, and the taxable part that is the amount of each payment that is more than the part that represents your cost (unless such payment is used for purposes discussed under Distributions Used To Pay Insurance Premiums for Public Safety Officers , later). Amend taxes turbotax The tax-free part is a fixed dollar amount. Amend taxes turbotax It remains the same, even if your annuity is increased. Amend taxes turbotax Generally, this rule applies as long as you receive your annuity. Amend taxes turbotax However, see Exclusion limit , later. Amend taxes turbotax Choosing a survivor annuity after retirement. Amend taxes turbotax    If you retired without a survivor annuity and report your annuity under the Simplified Method, do not change your tax-free monthly amount even if you later choose a survivor annuity. Amend taxes turbotax   If you retired without a survivor annuity and report your annuity under the General Rule, you must figure the tax-free part of your annuity using a new exclusion percentage if you later choose a survivor annuity and take reduced annuity payments. Amend taxes turbotax To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. Amend taxes turbotax Figure the expected return as of the date the reduced annuity begins. Amend taxes turbotax For details on the General Rule, see Publication 939. Amend taxes turbotax Canceling a survivor annuity after retirement. Amend taxes turbotax   If you retired with a survivor annuity payable to your spouse upon your death and you notify OPM that your marriage has ended, your annuity might be increased to remove the reduction for a survivor benefit. Amend taxes turbotax The increased annuity does not change the cost recovery you figured at the annuity starting date. Amend taxes turbotax The tax-free part of each annuity payment remains the same. Amend taxes turbotax    For more information about choosing or canceling a survivor annuity after retirement, contact OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Amend taxes turbotax C. Amend taxes turbotax calling area must call 202-606-0500). Amend taxes turbotax Exclusion limit. Amend taxes turbotax   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. Amend taxes turbotax Annuity starting date after 1986. Amend taxes turbotax   If your annuity starting date is after 1986, the total amount of annuity income that you (or the survivor annuitant) can exclude over the years as a return of your cost cannot exceed your total cost. Amend taxes turbotax Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. Amend taxes turbotax Example. Amend taxes turbotax Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. Amend taxes turbotax If your cost is $12,000, the exclusion ends after 10 years (120 months). Amend taxes turbotax Thereafter, your entire annuity is generally fully taxable. Amend taxes turbotax Annuity starting date before 1987. Amend taxes turbotax   If your annuity starting date is before 1987, you can continue to take your monthly exclusion figured under the General Rule or Simplified Method for as long as you receive your annuity. Amend taxes turbotax If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. Amend taxes turbotax The total exclusion may be more than your cost. Amend taxes turbotax Deduction of unrecovered cost. Amend taxes turbotax   If your annuity starting date is after July 1, 1986, and the cost of your annuity has not been fully recovered at your (or the survivor annuitant's) death, a deduction is allowed for the unrecovered cost. Amend taxes turbotax The deduction is claimed on your (or your survivor's) final tax return as a miscellaneous itemized deduction (not subject to the 2%-of-adjusted-gross-income limit). Amend taxes turbotax If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. Amend taxes turbotax Simplified Method If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the tax-free part of your CSRS or FERS annuity. Amend taxes turbotax (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. Amend taxes turbotax ) You could have chosen to use either the Simplified Method or the General Rule if your annuity starting date is after July 1, 1986, but before November 19, 1996. Amend taxes turbotax The Simplified Method does not apply if your annuity starting date is before July 2, 1986. Amend taxes turbotax Under the Simplified Method, you figure the tax-free part of each full monthly payment by dividing your cost by a number of months based on your age. Amend taxes turbotax This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Amend taxes turbotax If your annuity starting date is after 1997 and your annuity includes a survivor benefit for your spouse, this number is based on your combined ages. Amend taxes turbotax Worksheet A. Amend taxes turbotax   Use Worksheet A. Amend taxes turbotax Simplified Method (near the end of this publication), to figure your taxable annuity. Amend taxes turbotax Be sure to keep the completed worksheet. Amend taxes turbotax It will help you figure your taxable amounts for later years. Amend taxes turbotax Instead of Worksheet A, you generally can use the Simplified Method Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR to figure your taxable annuity. Amend taxes turbotax However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. Amend taxes turbotax Line 2. Amend taxes turbotax   See Your cost , earlier, for an explanation of your cost in the plan. Amend taxes turbotax If your annuity starting date is after November 18, 1996, and you chose the alternative annuity option (explained later), you must reduce your cost by the tax-free part of the lump-sum payment you received. Amend taxes turbotax Line 3. Amend taxes turbotax   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. Amend taxes turbotax If your annuity starting date is after 1997, use: Table 1 for an annuity without a survivor benefit, or Table 2 for an annuity with a survivor benefit. Amend taxes turbotax If your annuity starting date is before 1998, use Table 1. Amend taxes turbotax Line 6. Amend taxes turbotax   If you received contributions tax free before 2013, the amount previously recovered tax free that you must enter on line 6 is the total amount from line 10 of last year's worksheet. Amend taxes turbotax If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, this amount includes the tax-free part of the lump-sum payment you received. Amend taxes turbotax Example. Amend taxes turbotax Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. Amend taxes turbotax His annuity starting date is April 1, 2013, the annuity is paid in arrears, and he received his first monthly annuity payment on May 1, 2013. Amend taxes turbotax He must use the Simplified Method to figure the tax-free part of his annuity benefits. Amend taxes turbotax Bill's monthly annuity benefit is $1,000. Amend taxes turbotax He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. Amend taxes turbotax At his annuity starting date, he was 65 and Kathy was 57. Amend taxes turbotax Bill's completed Worksheet A is shown later. Amend taxes turbotax To complete line 3, he used Table 2 at the bottom of the worksheet and found that 310 is the number in the second column opposite the age range that includes 122 (his and Kathy's combined ages). Amend taxes turbotax Bill keeps a copy of the completed worksheet for his records. Amend taxes turbotax It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. Amend taxes turbotax Bill's tax-free monthly amount is $100. Amend taxes turbotax (See line 4 of the worksheet. Amend taxes turbotax ) If he lives to collect more than 310 monthly payments, he will generally have to include in his gross income the full amount of any annuity payments received after 310 payments have been made. Amend taxes turbotax If Bill does not live to collect 310 monthly payments and his wife begins to receive monthly payments, she also will exclude $100 from each monthly payment until 310 payments (Bill's and hers) have been collected. Amend taxes turbotax If she dies before 310 payments have been made, a miscellaneous itemized deduction (not subject to the 2%-of-adjusted- gross-income limit) will be allowed for the unrecovered cost on her final income tax return. Amend taxes turbotax General Rule If your annuity starting date is after November 18, 1996, you cannot use the General Rule to figure the tax-free part of your CSRS or FERS annuity. Amend taxes turbotax If your annuity starting date is after July 1, 1986, but before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method. Amend taxes turbotax If your annuity starting date is before July 2, 1986, you could have chosen to use the General Rule only if you could not use the Three-Year Rule. Amend taxes turbotax Under the General Rule, you figure the tax-free part of each full monthly payment by multiplying the initial gross monthly rate of your annuity by an exclusion percentage. Amend taxes turbotax Figuring this percentage is complex and requires the use of actuarial tables. Amend taxes turbotax For these tables and other information about using the General Rule, see Publication 939. Amend taxes turbotax Three-Year Rule If your annuity starting date was before July 2, 1986, you probably had to report your annuity using the Three-Year Rule. Amend taxes turbotax Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. Amend taxes turbotax After your cost was recovered, all payments became fully taxable. Amend taxes turbotax You cannot use another rule to again exclude amounts from income. Amend taxes turbotax The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. Amend taxes turbotax Worksheet A. Amend taxes turbotax Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. Amend taxes turbotax 1. Amend taxes turbotax Enter the total pension or annuity payments received this year. Amend taxes turbotax Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Amend taxes turbotax $ 8,000 2. Amend taxes turbotax Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Amend taxes turbotax See Your cost in Part II, Rules for Retirees, earlier 2. Amend taxes turbotax 31,000 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Amend taxes turbotax Otherwise, go to line 3. Amend taxes turbotax   3. Amend taxes turbotax Enter the appropriate number from Table 1 below. Amend taxes turbotax But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Amend taxes turbotax 3. Amend taxes turbotax 310 4. Amend taxes turbotax Divide line 2 by the number on line 3 4. Amend taxes turbotax 100 5. Amend taxes turbotax Multiply line 4 by the number of months for which this year's payments were made. Amend taxes turbotax If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Amend taxes turbotax Otherwise, go to line 6 5. Amend taxes turbotax 800 6. Amend taxes turbotax Enter any amounts previously recovered tax free in years after 1986. Amend taxes turbotax This is the amount shown on line 10 of your worksheet for last year 6. Amend taxes turbotax 0 7. Amend taxes turbotax Subtract line 6 from line 2 7. Amend taxes turbotax 31,000 8. Amend taxes turbotax Enter the smaller of line 5 or line 7 8. Amend taxes turbotax 800 9. Amend taxes turbotax Taxable amount for year. Amend taxes turbotax Subtract line 8 from line 1. Amend taxes turbotax Enter the result, but not less than zero. Amend taxes turbotax Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Amend taxes turbotax If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Amend taxes turbotax If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Amend taxes turbotax If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. Amend taxes turbotax $7,200 10. Amend taxes turbotax Was your annuity starting date before 1987?   Yes. Amend taxes turbotax Do not complete the rest of this worksheet. Amend taxes turbotax    No. Amend taxes turbotax Add lines 6 and 8. Amend taxes turbotax This is the amount you have recovered tax free through 2013. Amend taxes turbotax You will need this number if you need to fill out this worksheet next year 10. Amend taxes turbotax 800 11. Amend taxes turbotax Balance of cost to be recovered. Amend taxes turbotax Subtract line 10 from line 2. Amend taxes turbotax If zero, you will not have to complete this worksheet next year. Amend taxes turbotax The payments you receive next year will generally be fully taxable 11. Amend taxes turbotax $30,200 Table 1 for Line 3 Above    IF your age on your  annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. Amend taxes turbotax Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. Amend taxes turbotax If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. Amend taxes turbotax You are eligible to make this choice if you meet all of the following requirements. Amend taxes turbotax You are retiring, but not on disability. Amend taxes turbotax You have a life-threatening illness or other critical medical condition. Amend taxes turbotax You do not have a former spouse entitled to court ordered benefits based on your service. Amend taxes turbotax If you are not eligible or do not choose this alternative annuity, you can skip the following discussion and go to Federal Gift Tax , later. Amend taxes turbotax Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. Amend taxes turbotax The tax-free part represents part of your cost. Amend taxes turbotax The taxable part represents part of the earnings on your annuity contract. Amend taxes turbotax Your lump-sum credit (discussed later) may include a deemed deposit or redeposit that is treated as being included in your lump-sum payment even though you do not actually receive such amounts. Amend taxes turbotax Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. Amend taxes turbotax Your taxable amount may therefore be more than the lump-sum payment you receive. Amend taxes turbotax You must include the taxable part of the lump-sum payment in your income for the year you receive the payment unless you roll it over into another qualified plan or an IRA. Amend taxes turbotax If you do not have OPM transfer the taxable amount to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. Amend taxes turbotax See Rollover Rules , later, for information on how to make a rollover. Amend taxes turbotax OPM can make a direct rollover only up to the amount of the lump-sum payment. Amend taxes turbotax Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. Amend taxes turbotax The taxable part of the lump-sum payment does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Amend taxes turbotax It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55, even if you reach age 55 in the year you receive the lump-sum payment. Amend taxes turbotax For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Amend taxes turbotax Worksheet B. Amend taxes turbotax   Use Worksheet B. Amend taxes turbotax Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. Amend taxes turbotax Be sure to keep the completed worksheet for your records. Amend taxes turbotax   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. Amend taxes turbotax Lump-sum credit. Amend taxes turbotax   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). Amend taxes turbotax However, for purposes of the alternative annuity option, your lump-sum credit also may include deemed deposits and redeposits that OPM advanced to your retirement account so that you are given credit for the service they represent. Amend taxes turbotax Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. Amend taxes turbotax Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. Amend taxes turbotax You are treated as if you had received a lump-sum payment equal to the amount of your lump-sum credit and then had made a repayment to OPM of the advanced amounts. Amend taxes turbotax Present value of your annuity contract. Amend taxes turbotax   The present value of your annuity contract is figured using actuarial tables provided by the IRS. Amend taxes turbotax If you are receiving a lump-sum payment under the Alternative Annuity Option, you can write to the address below to find out the present value of your annuity contract. Amend taxes turbotax Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. Amend taxes turbotax , NW Washington, DC 20224-0002 Example. Amend taxes turbotax David Brown retired from the federal government in 2013, one month after his 55th birthday. Amend taxes turbotax He had contributed $31,000 to his retirement plan and chose to receive a lump-sum payment of that amount under the alternative annuity option. Amend taxes turbotax The present value of his annuity contract was $155,000. Amend taxes turbotax The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. Amend taxes turbotax The taxable part ($24,800) is also his net cost in the plan, which is used to figure the taxable part of his reduced annuity payments. Amend taxes turbotax See Reduced Annuity , later. Amend taxes turbotax Worksheet B. Amend taxes turbotax Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . Amend taxes turbotax  1. Amend taxes turbotax Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. Amend taxes turbotax $ 31,000 2. Amend taxes turbotax Enter the present value of your annuity contract 2. Amend taxes turbotax 155,000 3. Amend taxes turbotax Divide line 1 by line 2 3. Amend taxes turbotax . Amend taxes turbotax 20 4. Amend taxes turbotax Tax-free amount. Amend taxes turbotax Multiply line 1 by line 3. Amend taxes turbotax (Caution: Do not include this amount on line 6 of Worksheet A in this publication. Amend taxes turbotax ) 4. Amend taxes turbotax $6,200 5. Amend taxes turbotax Taxable amount (net cost in the plan). Amend taxes turbotax Subtract line 4 from line 1. Amend taxes turbotax Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Amend taxes turbotax Also, enter this amount on line 2 of Worksheet A in this publication. Amend taxes turbotax 5. Amend taxes turbotax $24,800   Lump-sum payment in installments. Amend taxes turbotax   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. Amend taxes turbotax You will receive the first installment after you make the choice upon retirement. Amend taxes turbotax The second installment will be paid to you, with interest, in the next calendar year. Amend taxes turbotax (Exceptions to the installment rule are provided for cases of critical medical need. Amend taxes turbotax )   Even though the lump-sum payment is made in installments, the overall tax treatment (explained at the beginning of this discussion) is the same as if the whole payment were paid at once. Amend taxes turbotax If the payment has a tax-free part, you must treat the taxable part as received first. Amend taxes turbotax How to report. Amend taxes turbotax   Add any actual or deemed payment of your lump-sum credit (defined earlier) to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Amend taxes turbotax Add the taxable part to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b, unless you roll over the taxable part to your traditional IRA or a qualified retirement plan. Amend taxes turbotax    If you receive the lump-sum payment in two installments, include any interest paid with the second installment on line 8a of either Form 1040 or Form 1040A, or on line 9a of Form 1040NR. Amend taxes turbotax Reduced Annuity If you have chosen to receive a lump-sum payment under the alternative annuity option, you also will receive reduced monthly annuity payments. Amend taxes turbotax These annuity payments each will have a tax-free and a taxable part. Amend taxes turbotax To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). Amend taxes turbotax For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. Amend taxes turbotax To complete Worksheet A, line 2, you must reduce your cost in the plan by the tax-free part of the lump-sum payment you received. Amend taxes turbotax Enter as your net cost on line 2 the amount from Worksheet B, line 5. Amend taxes turbotax Do not include the tax-free part of the lump-sum payment with other amounts recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. Amend taxes turbotax Example. Amend taxes turbotax The facts are the same as in the example for David Brown in the preceding discussion. Amend taxes turbotax In addition, David received 10 annuity payments in 2013 of $1,200 each. Amend taxes turbotax Using Worksheet A, he figures the taxable part of his annuity payments. Amend taxes turbotax He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. Amend taxes turbotax His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). Amend taxes turbotax He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. Amend taxes turbotax David's filled-in Worksheet A is shown on the next page. Amend taxes turbotax Worksheet A. Amend taxes turbotax Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . Amend taxes turbotax 1. Amend taxes turbotax Enter the total pension or annuity payments received this year. Amend taxes turbotax Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Amend taxes turbotax $ 12,000 2. Amend taxes turbotax Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Amend taxes turbotax See Your cost in Part II, Rules for Retirees, earlier 2. Amend taxes turbotax 24,800 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Amend taxes turbotax Otherwise, go to line 3. Amend taxes turbotax   3. Amend taxes turbotax Enter the appropriate number from Table 1 below. Amend taxes turbotax But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Amend taxes turbotax 3. Amend taxes turbotax 360 4. Amend taxes turbotax Divide line 2 by the number on line 3 4. Amend taxes turbotax 68. Amend taxes turbotax 89 5. Amend taxes turbotax Multiply line 4 by the number of months for which this year's payments were made. Amend taxes turbotax If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Amend taxes turbotax Otherwise, go to line 6 5. Amend taxes turbotax 688. Amend taxes turbotax 90 6. Amend taxes turbotax Enter any amounts previously recovered tax free in years after 1986. Amend taxes turbotax This is the amount shown on line 10 of your worksheet for last year 6. Amend taxes turbotax 0 7. Amend taxes turbotax Subtract line 6 from line 2 7. Amend taxes turbotax 24,800 8. Amend taxes turbotax Enter the smaller of line 5 or line 7 8. Amend taxes turbotax 688. Amend taxes turbotax 90 9. Amend taxes turbotax Taxable amount for year. Amend taxes turbotax Subtract line 8 from line 1. Amend taxes turbotax Enter the result, but not less than zero. Amend taxes turbotax Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Amend taxes turbotax If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Amend taxes turbotax If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Amend taxes turbotax If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. Amend taxes turbotax $11,311. Amend taxes turbotax 10 10. Amend taxes turbotax Was your annuity starting date before 1987?   Yes. Amend taxes turbotax Do not complete the rest of this worksheet. Amend taxes turbotax    No. Amend taxes turbotax Add lines 6 and 8. Amend taxes turbotax This is the amount you have recovered tax free through 2013. Amend taxes turbotax You will need this number if you need to fill out this worksheet next year 10. Amend taxes turbotax 688. Amend taxes turbotax 90 11. Amend taxes turbotax Balance of cost to be recovered. Amend taxes turbotax Subtract line 10 from line 2. Amend taxes turbotax If zero, you will not have to complete this worksheet next year. Amend taxes turbotax The payments you receive next year will generally be fully taxable 11. Amend taxes turbotax $24,111. Amend taxes turbotax 10 Table 1 for Line 3 Above    IF your age on your annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. Amend taxes turbotax Reemployment after choosing the alternative annuity option. Amend taxes turbotax If you chose this option when you retired and then you were reemployed by the Federal Government before retiring again, your Form CSA 1099R may show only the amount of your contributions to your retirement plan during your reemployment. Amend taxes turbotax If the amount on the form does not include all your contributions, disregard it and use your total contributions to figure the taxable part of your annuity payments. Amend taxes turbotax Annuity starting date before November 19, 1996. Amend taxes turbotax   If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, the taxable and tax-free parts of your lump-sum payment and your annuity payments are figured using different rules. Amend taxes turbotax Under those rules, you do not reduce your cost in the plan (Worksheet A, line 2) by the tax-free part of the lump-sum payment. Amend taxes turbotax However, you must include that tax-free amount with other amounts previously recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. Amend taxes turbotax Federal Gift Tax If, through the exercise or nonexercise of an election or option, you provide an annuity for your beneficiary at or after your death, you have made a gift. Amend taxes turbotax The gift may be taxable for gift tax purposes. Amend taxes turbotax The value of the gift is equal to the value of the annuity. Amend taxes turbotax Joint and survivor annuity. Amend taxes turbotax   If the gift is an interest in a joint and survivor annuity where only you and your spouse can receive payments before the death of the last spouse to die, the gift generally will qualify for the unlimited marital deduction. Amend taxes turbotax This will eliminate any gift tax liability with regard to that gift. Amend taxes turbotax   If you provide survivor annuity benefits for someone other than your current spouse, such as your former spouse, the unlimited marital deduction will not apply. Amend taxes turbotax This may result in a taxable gift. Amend taxes turbotax More information. Amend taxes turbotax   For information about the gift tax, see Publication 950, Introduction to Estate and Gift Taxes, and Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and its instructions. Amend taxes turbotax Retirement During the Past Year If you have recently retired, the following discussions covering annual leave, voluntary contributions, and community property may apply to you. Amend taxes turbotax Annual leave. Amend taxes turbotax   A payment for accrued annual leave received on retirement is a salary payment. Amend taxes turbotax It is taxable as wages in the tax year you receive it. Amend taxes turbotax Voluntary contributions. Amend taxes turbotax   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. Amend taxes turbotax They also include the regular contributions withheld from your salary after you have the years of service necessary for the maximum annuity allowed by law. Amend taxes turbotax Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. Amend taxes turbotax See Thrift Savings Plan , later. Amend taxes turbotax Additional annuity benefit. Amend taxes turbotax   If you choose to receive an additional annuity benefit from your voluntary contributions, it is treated separately from the annuity benefit that comes from the regular contributions deducted from your salary. Amend taxes turbotax This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. Amend taxes turbotax It does not matter that you receive only one monthly check covering both benefits. Amend taxes turbotax Each year you will receive a Form CSA 1099R that will show how much of your total annuity received in the past year was from each type of benefit. Amend taxes turbotax   Figure the taxable and tax-free parts of your additional monthly benefits from voluntary contributions using the rules that apply to regular CSRS and FERS annuities, as explained earlier. Amend taxes turbotax Refund of voluntary contributions. Amend taxes turbotax   If you choose to receive a refund of your voluntary contributions plus accrued interest, the interest is taxable to you in the tax year it is distributed unless you roll it over to a traditional IRA or another qualified retirement plan. Amend taxes turbotax If you do not have OPM transfer the interest to a traditional IRA or other qualified retirement plan in a direct rollover, tax will be withheld at a 20% rate. Amend taxes turbotax See Rollover Rules , later. Amend taxes turbotax The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Amend taxes turbotax It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55. Amend taxes turbotax For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Amend taxes turbotax Community property laws. Amend taxes turbotax   State community property laws apply to your annuity. Amend taxes turbotax These laws will affect your income tax only if you file a return separately from your spouse. Amend taxes turbotax   Generally, the determination of whether your annuity is separate income (taxable to you) or community income (taxable to both you and your spouse) is based on your marital status and domicile when you were working. Amend taxes turbotax Regardless of whether you are now living in a community property state or a noncommunity property state, your current annuity may be community income if it is based on services you performed while married and domiciled in a community property state. Amend taxes turbotax   At any time, you have only one domicile even though you may have more than one home. Amend taxes turbotax Your domicile is your fixed and permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Amend taxes turbotax The question of your domicile is mainly a matter of your intentions as indicated by your actions. Amend taxes turbotax   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. Amend taxes turbotax The division is based on your periods of service and domicile in community and noncommunity property states while you were married. Amend taxes turbotax   For more information, see Publication 555, Community Property. Amend taxes turbotax Reemployment After Retirement If you retired from federal service and are later rehired by the Federal Government as an employee, you can continue to receive your annuity during reemployment. Amend taxes turbotax The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. Amend taxes turbotax This amount is taxable as wages. Amend taxes turbotax Your annuity will continue to be taxed just as it was before. Amend taxes turbotax If you are still recovering your cost, you continue to do so. Amend taxes turbotax If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. Amend taxes turbotax Nonresident Aliens The following special rules apply to nonresident alien federal employees performing services outside the United States and to nonresident alien retirees and beneficiaries. Amend taxes turbotax A nonresident alien is an individual who is not a citizen or a resident alien of the United States. Amend taxes turbotax Special rule for figuring your total contributions. Amend taxes turbotax   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. Amend taxes turbotax You include government contributions that would not have been taxable to you at the time they were contributed if they had been paid directly to you. Amend taxes turbotax For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. Amend taxes turbotax Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. Amend taxes turbotax   This method of figuring your total contributions does not apply to any contributions the government made on your behalf after you became a citizen or a resident alien of the United States. Amend taxes turbotax Limit on taxable amount. Amend taxes turbotax   There is a limit on the taxable amount of payments received from the CSRS, the FERS, or the TSP by a nonresident alien retiree or nonresident alien beneficiary. Amend taxes turbotax Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. Amend taxes turbotax The numerator of the fraction is the retiree's total U. Amend taxes turbotax S. Amend taxes turbotax Government basic pay, other than tax-exempt pay for services performed outside the United States. Amend taxes turbotax The denominator is the retiree's total U. Amend taxes turbotax S. Amend taxes turbotax Government basic pay for all services. Amend taxes turbotax    Basic pay includes regular pay plus any standby differential. Amend taxes turbotax It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. Amend taxes turbotax   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. Amend taxes turbotax (For an annuity, first complete Worksheet A in this publication. Amend taxes turbotax ) Worksheet C. Amend taxes turbotax Limited Taxable Amount for Nonresident Alien 1. Amend taxes turbotax Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Amend taxes turbotax   2. Amend taxes turbotax Enter the total U. Amend taxes turbotax S. Amend taxes turbotax Government basic pay other than tax-exempt pay for services performed outside the United States 2. Amend taxes turbotax   3. Amend taxes turbotax Enter the total U. Amend taxes turbotax S. Amend taxes turbotax Government basic pay for all services 3. Amend taxes turbotax   4. Amend taxes turbotax Divide line 2 by line 3 4. Amend taxes turbotax   5. Amend taxes turbotax Limited taxable amount. Amend taxes turbotax Multiply line 1 by line 4. Amend taxes turbotax Enter this amount on Form 1040NR, line 17b 5. Amend taxes turbotax   Example 1. Amend taxes turbotax You are a nonresident alien who performed all services for the U. Amend taxes turbotax S. Amend taxes turbotax Government abroad as a nonresident alien. Amend taxes turbotax You retired and began to receive a monthly annuity of $200. Amend taxes turbotax Your total basic pay for all services for the U. Amend taxes turbotax S. Amend taxes turbotax Government was $100,000. Amend taxes turbotax All of your basic pay was tax exempt because it was not U. Amend taxes turbotax S. Amend taxes turbotax source income. Amend taxes turbotax The taxable amount of your annuity using Worksheet A in this publication is $720. Amend taxes turbotax You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Amend taxes turbotax Worksheet C. Amend taxes turbotax Limited Taxable Amount for Nonresident Alien — Example 1 1. Amend taxes turbotax Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Amend taxes turbotax $ 720 2. Amend taxes turbotax Enter the total U. Amend taxes turbotax S. Amend taxes turbotax Government basic pay other than tax-exempt pay for services performed outside the United States 2. Amend taxes turbotax 0 3. Amend taxes turbotax Enter the total U. Amend taxes turbotax S. Amend taxes turbotax Government basic pay for all services 3. Amend taxes turbotax 100,000 4. Amend taxes turbotax Divide line 2 by line 3 4. Amend taxes turbotax 0 5. Amend taxes turbotax Limited taxable amount. Amend taxes turbotax Multiply line 1 by line 4. Amend taxes turbotax Enter this amount on Form 1040NR, line 17b 5. Amend taxes turbotax 0 Example 2. Amend taxes turbotax You are a nonresident alien who performed services for the U. Amend taxes turbotax S. Amend taxes turbotax Government as a nonresident alien both within the United States and abroad. Amend taxes turbotax You retired and began to receive a monthly annuity of $240. Amend taxes turbotax Your total basic pay for your services for the U. Amend taxes turbotax S. Amend taxes turbotax Government was $120,000; $40,000 was for work done in the United States and $80,000 was for your work done in a foreign country. Amend taxes turbotax The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. Amend taxes turbotax S. Amend taxes turbotax source income. Amend taxes turbotax The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. Amend taxes turbotax You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Amend taxes turbotax Worksheet C. Amend taxes turbotax Limited Taxable Amount for Nonresident Alien — Example 2 1. Amend taxes turbotax Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Amend taxes turbotax $ 1,980 2. Amend taxes turbotax Enter the total U. Amend taxes turbotax S. Amend taxes turbotax Government basic pay other than tax-exempt pay for services performed outside the United States 2. Amend taxes turbotax 40,000 3. Amend taxes turbotax Enter the total U. Amend taxes turbotax S. Amend taxes turbotax Government basic pay for all services 3. Amend taxes turbotax 120,000 4. Amend taxes turbotax Divide line 2 by line 3 4. Amend taxes turbotax . Amend taxes turbotax 333 5. Amend taxes turbotax Limited taxable amount. Amend taxes turbotax Multiply line 1 by line 4. Amend taxes turbotax Enter this amount on Form 1040NR, line 17b 5. Amend taxes turbotax 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. Amend taxes turbotax (However, see Roth TSP balance and Uniformed services TSP accounts, next. Amend taxes turbotax ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. Amend taxes turbotax The way that you withdraw your account balance determines when you must pay the tax. Amend taxes turbotax Roth TSP balance. Amend taxes turbotax   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. Amend taxes turbotax This means Roth TSP contributions are included in your income. Amend taxes turbotax The contribution limits are the same as the traditional TSP. Amend taxes turbotax You can elect to have part or all of your TSP contributions designated as a Roth TSP. Amend taxes turbotax Agency contributions will be part of your traditional TSP balance. Amend taxes turbotax Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. Amend taxes turbotax   Qualified distributions from your Roth TSP are not included in income. Amend taxes turbotax This applies to both your cost in the account and income earned on that account. Amend taxes turbotax A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. Amend taxes turbotax   For more information, go to the TSP website, www. Amend taxes turbotax tsp. Amend taxes turbotax gov, or the TSP Service Office. Amend taxes turbotax See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. Amend taxes turbotax Uniformed services TSP accounts. Amend taxes turbotax   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. Amend taxes turbotax However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. Amend taxes turbotax See Roth TSP balance discussed previously to get more information about Roth contributions. Amend taxes turbotax The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Amend taxes turbotax You can get more information from the TSP website, www. Amend taxes turbotax tsp. Amend taxes turbotax gov, or the TSP Service Office. Amend taxes turbotax Direct rollover by the TSP. Amend taxes turbotax   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a traditional IRA or other qualified retirement plan, the tax on that part is deferred until you receive payments from the traditional IRA or other plan. Amend taxes turbotax However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Amend taxes turbotax Also, see Rollover Rules , later. Amend taxes turbotax Direct rollover by the TSP to a Roth IRA. Amend taxes turbotax   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a Roth IRA, the amount transferred will be taxed in the current year. Amend taxes turbotax However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Amend taxes turbotax Also, see Rollovers to Roth IRAs for more information, later. Amend taxes turbotax Note. Amend taxes turbotax A direct rollover of your Roth contributions and its earnings (if certain conditions are met, see Roth TSP balance , earlier) in your TSP account to a Roth 401(k), Roth 403(b), Roth 457(b), or Roth IRA are not subject to tax when they are transferred or when you receive payments from those accounts at a later date. Amend taxes turbotax This is because you already paid tax on those contributions. Amend taxes turbotax You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. Amend taxes turbotax TSP annuity. Amend taxes turbotax   If you ask the TSP to buy an annuity with the money in your account, from traditional contributions and its earnings, the annuity payments are taxed when you receive them. Amend taxes turbotax The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. Amend taxes turbotax However, there is no tax on the annuity payments if the annuity is purchased using the money in your account from Roth contributions and its earnings if certain conditions are met. Amend taxes turbotax See Roth TSP balance , earlier. Amend taxes turbotax This is because you already paid tax on those contributions. Amend taxes turbotax Cash withdrawals. Amend taxes turbotax   If you withdraw any of the money in your TSP account, from traditional contributions and its earnings, it is generally taxed as ordinary income when you receive it unless you roll it over into a traditional IRA or other qualified plan. Amend taxes turbotax (See Rollover Rules , later. Amend taxes turbotax ) If you receive your entire TSP account balance in a single tax year, you may be able to use the 10-year tax option to figure your tax. Amend taxes turbotax See Lump-Sum Distributions in Publication 575 for details. Amend taxes turbotax However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. Amend taxes turbotax See Roth TSP balance , earlier. Amend taxes turbotax    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. Amend taxes turbotax   If you receive a single payment or you choose to receive your account balance in monthly payments over a period of less than 10 years, the TSP generally must withhold 20% for federal income tax. Amend taxes turbotax If you choose to receive your account balance in monthly payments over a period of 10 or more years or a period based on your life expectancy, the payments are subject to withholding as if you are married with three withholding allowances, unless you submit a withholding certificate. Amend taxes turbotax See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. Amend taxes turbotax However, there is no withholding requirement for amounts withdrawn from your TSP account that is from Roth contributions and its earnings, if certain conditions are met. Amend taxes turbotax See Roth TSP balance , earlier, for a discussion of those conditions. Amend taxes turbotax Tax on early distributions. Amend taxes turbotax   Any money paid to you from your TSP account before you reach age 59½ may be subject to an additional 10% tax on early distributions. Amend taxes turbotax However, this additional tax does not apply in certain situations, including any of the following. Amend taxes turbotax You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. Amend taxes turbotax You choose to receive your account balance in monthly payments based on your life expectancy. Amend taxes turbotax You are totally and permanently disabled. Amend taxes turbotax You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). Amend taxes turbotax The earnings may be subject to the 10% tax depending on whether you met certain conditions. Amend taxes turbotax See Roth TSP balance , earlier. Amend taxes turbotax   For more information, see Tax on Early Distributions in Publication 575. Amend taxes turbotax Outstanding loan. Amend taxes turbotax   If the TSP declares a distribution from your account because money you borrowed has not been repaid when you separate from government service, your account is reduced and the amount of the distribution (your unpaid loan balance and any unpaid interest), from traditional contributions and its earnings, is taxed in the year declared. Amend taxes turbotax The distribution also may be subject to the additional 10% tax on early distributions. Amend taxes turbotax However, the tax will be deferred if you make a rollover contribution to a traditional IRA or other qualified plan equal to the declared distribution amount. Amend taxes turbotax See Rollover Rules , later. Amend taxes turbotax   If you withdraw any money from your TSP account in that same year, the TSP must withhold income tax of 20% of the total of the declared distribution and the amount withdrawn. Amend taxes turbotax However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. Amend taxes turbotax See Roth TSP balance , earlier. Amend taxes turbotax More information. Amend taxes turbotax   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. Amend taxes turbotax Also, see Important Tax Information About Payments From Your TSP Account and Special Tax Withholding Rules for Thrift Savings Plan Payments to Nonresident Aliens, which are available from your agency personnel office or from the TSP by calling 1-TSP-YOU-FIRST (1-877-968-3778) and for participants who are deaf, hard of hearing, or have a speech disability, call 1-TSP-THRIFT5 (1-877-847-4385). Amend taxes turbotax    The above documents are also available on the TSP website at www. Amend taxes turbotax tsp. Amend taxes turbotax gov. Amend taxes turbotax Select “Forms & Publications. Amend taxes turbotax ” Rollover Rules Generally, a rollover is a tax-free withdrawal of cash or other assets from one qualified retirement plan or traditional IRA and its reinvestment in another qualified retirement plan or traditional IRA. Amend taxes turbotax You do not include the amount rolled over in your income, and you cannot take a deduction for it. Amend taxes turbotax The amount rolled over is taxed later as the new program pays that amount to you. Amend taxes turbotax If you roll over amounts into a traditional IRA, later distributions of these amounts from the traditional IRA do not qualify for the capital gain or the 10-year tax option. Amend taxes turbotax However, capital gain treatment or the 10-year tax option will be restored if the traditional IRA contains only amounts rolled over from a qualified plan and these amounts are rolled over from the traditional IRA into a qualified retirement plan. Amend taxes turbotax To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. Amend taxes turbotax You can also roll over a distribution from a qualified retirement plan into a Roth IRA. Amend taxes turbotax Although the transfer of a distribution into a Roth IRA is considered a rollover for Roth IRA purposes, it is not a tax-free transfer unless you are rolling over amounts from Roth contributions and its earnings. Amend taxes turbotax See Rollovers to Roth IRAs , later, for more information. Amend taxes turbotax Qualified retirement plan. Amend taxes turbotax   For this purpose, a qualified retirement plan generally is: A qualified employee plan, A qualified employee annuity, A tax-sheltered annuity plan (403(b) plan), or An eligible state or local government section 457 deferred compensation plan. Amend taxes turbotax The CSRS, FERS, and TSP are considered qualified retirement plans. Amend taxes turbotax Distributions eligible for rollover treatment. Amend taxes turbotax   If you receive a refund of your CSRS or FERS contributions when you leave government service, you can roll over any interest you receive on the contributions. Amend taxes turbotax You cannot roll over any part of your CSRS or FERS annuity payments. Amend taxes turbotax   You can roll over a distribution of any part of your TSP account balance except: A distribution of your account balance that you choose to receive in monthly payments over: Your life expectancy, The joint life expectancies of you and your beneficiary, or A period of 10 years or more, A required minimum distribution generally beginning at age 70½, A declared distribution because of an unrepaid loan, if you have not separated from government service (see Outstanding loan under Thrift Savings Plan, earlier), or A hardship distribution. Amend taxes turbotax   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. Amend taxes turbotax However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. Amend taxes turbotax Direct rollover option. Amend taxes turbotax   You can choose to have the OPM or TSP transfer any part of an eligible rollover distribution directly to another qualified retirement plan that accepts rollover distributions or to a traditional IRA or Roth IRA. Amend taxes turbotax   There is an automatic rollover requirement for mandatory distributions. Amend taxes turbotax A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. Amend taxes turbotax The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. Amend taxes turbotax You can choose to have the distribution paid directly to you or rolled over directly to your traditional or Roth IRA or another qualified retirement plan. Amend taxes turbotax If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. Amend taxes turbotax No tax withheld. Amend taxes turbotax   If you choose the direct rollover option or have an automatic rollover, no tax will be withheld from any part of the distribution that is directly paid to the trustee of the other plan. Amend taxes turbotax However, if the rollover is to a Roth IRA, you may want to choose to have tax withheld since any amount rolled over is generally included in income. Amend taxes turbotax Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. Amend taxes turbotax Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. Amend taxes turbotax Payment to you option. Amend taxes turbotax   If an eligible rollover distribution is paid to you, the OPM or TSP must withhold 20% for income tax even if you plan to roll over the distribution to another qualified retirement plan, traditional or Roth IRA. Amend taxes turbotax However, the full amount is treated as distributed to you even though you actually receive only 80%. Amend taxes turbotax You generally must include in income any part (including the part withheld) that you do not roll over within 60 days to another qualified retirement plan or to a traditional IRA. Amend taxes turbotax Rollovers to Roth IRAs are generally included in income. Amend taxes turbotax Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. Amend taxes turbotax If you leave government service before the calendar year in which you reach age 55 and are under age 59½ when a distribution is paid to you, you may have to pay an additional 10% tax on any part, including any tax withheld, that you do not roll over. Amend taxes turbotax However, distributions from Roth contributions will not be subject to the 10% additional tax because it is a return of your cost (after-tax money). Amend taxes turbotax Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. Amend taxes turbotax See Roth TSP balance , earlier. Amend taxes turbotax Also, see Tax on Early Distributions in Publication 575. Amend taxes turbotax Exception to withholding. Amend taxes turbotax   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. Amend taxes turbotax Partial rollovers. Amend taxes turbotax   A lump-sum distribution may qualify for capital gain treatment or the 10-year tax option if the plan participant was born before January 2, 1936. Amend taxes turbotax See Lump-Sum Distributions in Publication 575. Amend taxes turbotax However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. Amend taxes turbotax Rolling over more than amount received. Amend taxes turbotax   If you want to roll over more of an eligible rollover distribution than the amount you received after income tax was withheld, you will have to add funds from some other source (such as your savings or borrowed amounts). Amend taxes turbotax Example. Amend taxes turbotax You left government service at age 53. Amend taxes turbotax On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you