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Amended Tax Returns

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Amended Tax Returns

Amended tax returns 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. Amended tax returns Gross monthly rate. Amended tax returns Your cost. Amended tax returns Choosing a survivor annuity after retirement. Amended tax returns Canceling a survivor annuity after retirement. Amended tax returns Annuity starting date after 1986. Amended tax returns Annuity starting date before 1987. Amended tax returns 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. Amended tax returns 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. Amended tax returns The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. Amended tax returns If the refund includes only your contributions, none of the refund is taxable. Amended tax returns 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). Amended tax returns 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. Amended tax returns See Rollover Rules in Part II for information on how to make a rollover. Amended tax returns 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. Amended tax returns Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. Amended tax returns 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. Amended tax returns 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. Amended tax returns For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Amended tax returns 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. Amended tax returns 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. Amended tax returns OPM will tell you how to make the choice. Amended tax returns The choice for no withholding remains in effect until you change it. Amended tax returns These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. Amended tax returns 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. Amended tax returns 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. Amended tax returns 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. Amended tax returns For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. Amended tax returns Form CSA 1099R. Amended tax returns   Form CSA 1099R is mailed to you by OPM each year. Amended tax returns It will show any tax you had withheld. Amended tax returns File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. Amended tax returns    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. Amended tax returns servicesonline. Amended tax returns opm. Amended tax returns gov. Amended tax returns To log in, you will need your retirement CSA claim number and your personal identification number. Amended tax returns Choosing no withholding on payments outside the United States. Amended tax returns   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. Amended tax returns   To choose no withholding if you are a U. Amended tax returns S. Amended tax returns citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. Amended tax returns Otherwise, OPM has to withhold tax. Amended tax returns For example, OPM must withhold if you provide a U. Amended tax returns S. Amended tax returns 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. Amended tax returns S. Amended tax returns home address. Amended tax returns   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. Amended tax returns S. Amended tax returns citizen, a U. Amended tax returns S. Amended tax returns resident alien, or someone who left the United States to avoid tax. Amended tax returns But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. Amended tax returns For details, see Publication 519, U. Amended tax returns S. Amended tax returns Tax Guide for Aliens. Amended tax returns Withholding certificate. Amended tax returns   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. Amended tax returns The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. Amended tax returns If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. Amended tax returns 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. Amended tax returns C. Amended tax returns calling area must call 202-606-0500). Amended tax returns No special form is needed. Amended tax returns You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. Amended tax returns If you have TTY/TDD equipment, call 1-855–887–4957. Amended tax returns If you need a PIN, call OPM's Retirement Information Office. Amended tax returns You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. Amended tax returns servicesonline. Amended tax returns opm. Amended tax returns gov. Amended tax returns You will need your retirement CSA or CSF claim number and your PIN. Amended tax returns Withholding from certain lump-sum payments. Amended tax returns   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. Amended tax returns Tax will be withheld at a 20% rate on the interest distributed. Amended tax returns However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. Amended tax returns If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. Amended tax returns Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. Amended tax returns See Rollover Rules in Part II. Amended tax returns If you receive only your contributions, no tax will be withheld. Amended tax returns Withholding from Thrift Savings Plan payments. Amended tax returns   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. Amended tax returns 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. Amended tax returns  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. Amended tax returns 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. Amended tax returns   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. Amended tax returns The above document is also available in the “Forms & Publications” section of the TSP website at www. Amended tax returns tsp. Amended tax returns gov. Amended tax returns Estimated tax. Amended tax returns   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)). Amended tax returns The return must cover all 12 months. Amended tax returns   You do not have to pay estimated tax for 2014 if you were a U. Amended tax returns S. Amended tax returns citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. Amended tax returns   Publication 505 contains information that you can use to help you figure your estimated tax payments. Amended tax returns 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. Amended tax returns The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. Amended tax returns Children. Amended tax returns   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. Amended tax returns   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. Amended tax returns Form CSF 1099R. Amended tax returns   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. Amended tax returns It will show the total amount of the annuity you received in the past year. Amended tax returns It also should show, separately, the survivor annuity for a child or children. Amended tax returns Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. Amended tax returns   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. Amended tax returns    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. Amended tax returns servicesonline. Amended tax returns opm. Amended tax returns gov. Amended tax returns To log in you will need your retirement CSF claim number and personal identification number. Amended tax returns    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. Amended tax returns C. Amended tax returns calling area must call 202-606-0500). Amended tax returns You will need your CSF claim number and your social security number when you call. Amended tax returns Taxable part of annuity. Amended tax returns   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. Amended tax returns 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. Amended tax returns Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. Amended tax returns 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. Amended tax returns 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. Amended tax returns Annuity statement. Amended tax returns   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). Amended tax returns You will use this information to figure the tax-free recovery of your cost. Amended tax returns Annuity starting date. Amended tax returns   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. Amended tax returns 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. Amended tax returns Gross monthly rate. Amended tax returns   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. Amended tax returns Your cost. Amended tax returns   Your monthly annuity payment contains an amount on which you have previously paid income tax. Amended tax returns This amount represents part of your contributions to the retirement plan. Amended tax returns 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. Amended tax returns   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. Amended tax returns If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. Amended tax returns (See Lump-sum credit under Alternative Annuity Option, later. Amended tax returns )   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. Amended tax returns You cannot claim an interest deduction for any interest payments. Amended tax returns You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. Amended tax returns Recovering your cost tax free. Amended tax returns   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. Amended tax returns 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. Amended tax returns 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). Amended tax returns If your annuity starting date is after November 18, 1996, you must use the Simplified Method. Amended tax returns   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). Amended tax returns The tax-free part is a fixed dollar amount. Amended tax returns It remains the same, even if your annuity is increased. Amended tax returns Generally, this rule applies as long as you receive your annuity. Amended tax returns However, see Exclusion limit , later. Amended tax returns Choosing a survivor annuity after retirement. Amended tax returns    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. Amended tax returns   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. Amended tax returns To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. Amended tax returns Figure the expected return as of the date the reduced annuity begins. Amended tax returns For details on the General Rule, see Publication 939. Amended tax returns Canceling a survivor annuity after retirement. Amended tax returns   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. Amended tax returns The increased annuity does not change the cost recovery you figured at the annuity starting date. Amended tax returns The tax-free part of each annuity payment remains the same. Amended tax returns    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. Amended tax returns C. Amended tax returns calling area must call 202-606-0500). Amended tax returns Exclusion limit. Amended tax returns   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. Amended tax returns Annuity starting date after 1986. Amended tax returns   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. Amended tax returns Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. Amended tax returns Example. Amended tax returns Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. Amended tax returns If your cost is $12,000, the exclusion ends after 10 years (120 months). Amended tax returns Thereafter, your entire annuity is generally fully taxable. Amended tax returns Annuity starting date before 1987. Amended tax returns   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. Amended tax returns If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. Amended tax returns The total exclusion may be more than your cost. Amended tax returns Deduction of unrecovered cost. Amended tax returns   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. Amended tax returns 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). Amended tax returns If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. Amended tax returns 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. Amended tax returns (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. Amended tax returns ) 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. Amended tax returns The Simplified Method does not apply if your annuity starting date is before July 2, 1986. Amended tax returns 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. Amended tax returns This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Amended tax returns 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. Amended tax returns Worksheet A. Amended tax returns   Use Worksheet A. Amended tax returns Simplified Method (near the end of this publication), to figure your taxable annuity. Amended tax returns Be sure to keep the completed worksheet. Amended tax returns It will help you figure your taxable amounts for later years. Amended tax returns 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. Amended tax returns However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. Amended tax returns Line 2. Amended tax returns   See Your cost , earlier, for an explanation of your cost in the plan. Amended tax returns 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. Amended tax returns Line 3. Amended tax returns   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. Amended tax returns 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. Amended tax returns If your annuity starting date is before 1998, use Table 1. Amended tax returns Line 6. Amended tax returns   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. Amended tax returns 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. Amended tax returns Example. Amended tax returns Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. Amended tax returns 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. Amended tax returns He must use the Simplified Method to figure the tax-free part of his annuity benefits. Amended tax returns Bill's monthly annuity benefit is $1,000. Amended tax returns He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. Amended tax returns At his annuity starting date, he was 65 and Kathy was 57. Amended tax returns Bill's completed Worksheet A is shown later. Amended tax returns 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). Amended tax returns Bill keeps a copy of the completed worksheet for his records. Amended tax returns It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. Amended tax returns Bill's tax-free monthly amount is $100. Amended tax returns (See line 4 of the worksheet. Amended tax returns ) 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. Amended tax returns 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. Amended tax returns 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. Amended tax returns 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. Amended tax returns 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. Amended tax returns 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. Amended tax returns 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. Amended tax returns Figuring this percentage is complex and requires the use of actuarial tables. Amended tax returns For these tables and other information about using the General Rule, see Publication 939. Amended tax returns 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. Amended tax returns Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. Amended tax returns After your cost was recovered, all payments became fully taxable. Amended tax returns You cannot use another rule to again exclude amounts from income. Amended tax returns The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. Amended tax returns Worksheet A. Amended tax returns Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. Amended tax returns 1. Amended tax returns Enter the total pension or annuity payments received this year. Amended tax returns Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Amended tax returns $ 8,000 2. Amended tax returns Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Amended tax returns See Your cost in Part II, Rules for Retirees, earlier 2. Amended tax returns 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). Amended tax returns Otherwise, go to line 3. Amended tax returns   3. Amended tax returns Enter the appropriate number from Table 1 below. Amended tax returns 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. Amended tax returns 3. Amended tax returns 310 4. Amended tax returns Divide line 2 by the number on line 3 4. Amended tax returns 100 5. Amended tax returns Multiply line 4 by the number of months for which this year's payments were made. Amended tax returns If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Amended tax returns Otherwise, go to line 6 5. Amended tax returns 800 6. Amended tax returns Enter any amounts previously recovered tax free in years after 1986. Amended tax returns This is the amount shown on line 10 of your worksheet for last year 6. Amended tax returns 0 7. Amended tax returns Subtract line 6 from line 2 7. Amended tax returns 31,000 8. Amended tax returns Enter the smaller of line 5 or line 7 8. Amended tax returns 800 9. Amended tax returns Taxable amount for year. Amended tax returns Subtract line 8 from line 1. Amended tax returns Enter the result, but not less than zero. Amended tax returns Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Amended tax returns If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Amended tax returns If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Amended tax returns 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. Amended tax returns $7,200 10. Amended tax returns Was your annuity starting date before 1987?   Yes. Amended tax returns Do not complete the rest of this worksheet. Amended tax returns    No. Amended tax returns Add lines 6 and 8. Amended tax returns This is the amount you have recovered tax free through 2013. Amended tax returns You will need this number if you need to fill out this worksheet next year 10. Amended tax returns 800 11. Amended tax returns Balance of cost to be recovered. Amended tax returns Subtract line 10 from line 2. Amended tax returns If zero, you will not have to complete this worksheet next year. Amended tax returns The payments you receive next year will generally be fully taxable 11. Amended tax returns $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. Amended tax returns Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. Amended tax returns If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. Amended tax returns You are eligible to make this choice if you meet all of the following requirements. Amended tax returns You are retiring, but not on disability. Amended tax returns You have a life-threatening illness or other critical medical condition. Amended tax returns You do not have a former spouse entitled to court ordered benefits based on your service. Amended tax returns 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. Amended tax returns Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. Amended tax returns The tax-free part represents part of your cost. Amended tax returns The taxable part represents part of the earnings on your annuity contract. Amended tax returns 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. Amended tax returns Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. Amended tax returns Your taxable amount may therefore be more than the lump-sum payment you receive. Amended tax returns 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. Amended tax returns 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. Amended tax returns See Rollover Rules , later, for information on how to make a rollover. Amended tax returns OPM can make a direct rollover only up to the amount of the lump-sum payment. Amended tax returns Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. Amended tax returns 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. Amended tax returns 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. Amended tax returns For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Amended tax returns Worksheet B. Amended tax returns   Use Worksheet B. Amended tax returns Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. Amended tax returns Be sure to keep the completed worksheet for your records. Amended tax returns   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. Amended tax returns Lump-sum credit. Amended tax returns   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). Amended tax returns 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. Amended tax returns Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. Amended tax returns Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. Amended tax returns 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. Amended tax returns Present value of your annuity contract. Amended tax returns   The present value of your annuity contract is figured using actuarial tables provided by the IRS. Amended tax returns 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. Amended tax returns Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. Amended tax returns , NW Washington, DC 20224-0002 Example. Amended tax returns David Brown retired from the federal government in 2013, one month after his 55th birthday. Amended tax returns 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. Amended tax returns The present value of his annuity contract was $155,000. Amended tax returns The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. Amended tax returns 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. Amended tax returns See Reduced Annuity , later. Amended tax returns Worksheet B. Amended tax returns Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . Amended tax returns  1. Amended tax returns Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. Amended tax returns $ 31,000 2. Amended tax returns Enter the present value of your annuity contract 2. Amended tax returns 155,000 3. Amended tax returns Divide line 1 by line 2 3. Amended tax returns . Amended tax returns 20 4. Amended tax returns Tax-free amount. Amended tax returns Multiply line 1 by line 3. Amended tax returns (Caution: Do not include this amount on line 6 of Worksheet A in this publication. Amended tax returns ) 4. Amended tax returns $6,200 5. Amended tax returns Taxable amount (net cost in the plan). Amended tax returns Subtract line 4 from line 1. Amended tax returns Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Amended tax returns Also, enter this amount on line 2 of Worksheet A in this publication. Amended tax returns 5. Amended tax returns $24,800   Lump-sum payment in installments. Amended tax returns   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. Amended tax returns You will receive the first installment after you make the choice upon retirement. Amended tax returns The second installment will be paid to you, with interest, in the next calendar year. Amended tax returns (Exceptions to the installment rule are provided for cases of critical medical need. Amended tax returns )   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. Amended tax returns If the payment has a tax-free part, you must treat the taxable part as received first. Amended tax returns How to report. Amended tax returns   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. Amended tax returns 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. Amended tax returns    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. Amended tax returns 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. Amended tax returns These annuity payments each will have a tax-free and a taxable part. Amended tax returns To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). Amended tax returns For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. Amended tax returns 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. Amended tax returns Enter as your net cost on line 2 the amount from Worksheet B, line 5. Amended tax returns 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. Amended tax returns Example. Amended tax returns The facts are the same as in the example for David Brown in the preceding discussion. Amended tax returns In addition, David received 10 annuity payments in 2013 of $1,200 each. Amended tax returns Using Worksheet A, he figures the taxable part of his annuity payments. Amended tax returns He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. Amended tax returns His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). Amended tax returns He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. Amended tax returns David's filled-in Worksheet A is shown on the next page. Amended tax returns Worksheet A. Amended tax returns Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . Amended tax returns 1. Amended tax returns Enter the total pension or annuity payments received this year. Amended tax returns Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Amended tax returns $ 12,000 2. Amended tax returns Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Amended tax returns See Your cost in Part II, Rules for Retirees, earlier 2. Amended tax returns 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). Amended tax returns Otherwise, go to line 3. Amended tax returns   3. Amended tax returns Enter the appropriate number from Table 1 below. Amended tax returns 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. Amended tax returns 3. Amended tax returns 360 4. Amended tax returns Divide line 2 by the number on line 3 4. Amended tax returns 68. Amended tax returns 89 5. Amended tax returns Multiply line 4 by the number of months for which this year's payments were made. Amended tax returns If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Amended tax returns Otherwise, go to line 6 5. Amended tax returns 688. Amended tax returns 90 6. Amended tax returns Enter any amounts previously recovered tax free in years after 1986. Amended tax returns This is the amount shown on line 10 of your worksheet for last year 6. Amended tax returns 0 7. Amended tax returns Subtract line 6 from line 2 7. Amended tax returns 24,800 8. Amended tax returns Enter the smaller of line 5 or line 7 8. Amended tax returns 688. Amended tax returns 90 9. Amended tax returns Taxable amount for year. Amended tax returns Subtract line 8 from line 1. Amended tax returns Enter the result, but not less than zero. Amended tax returns Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Amended tax returns If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Amended tax returns If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Amended tax returns 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. Amended tax returns $11,311. Amended tax returns 10 10. Amended tax returns Was your annuity starting date before 1987?   Yes. Amended tax returns Do not complete the rest of this worksheet. Amended tax returns    No. Amended tax returns Add lines 6 and 8. Amended tax returns This is the amount you have recovered tax free through 2013. Amended tax returns You will need this number if you need to fill out this worksheet next year 10. Amended tax returns 688. Amended tax returns 90 11. Amended tax returns Balance of cost to be recovered. Amended tax returns Subtract line 10 from line 2. Amended tax returns If zero, you will not have to complete this worksheet next year. Amended tax returns The payments you receive next year will generally be fully taxable 11. Amended tax returns $24,111. Amended tax returns 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. Amended tax returns Reemployment after choosing the alternative annuity option. Amended tax returns 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. Amended tax returns 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. Amended tax returns Annuity starting date before November 19, 1996. Amended tax returns   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. Amended tax returns 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. Amended tax returns 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. Amended tax returns 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. Amended tax returns The gift may be taxable for gift tax purposes. Amended tax returns The value of the gift is equal to the value of the annuity. Amended tax returns Joint and survivor annuity. Amended tax returns   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. Amended tax returns This will eliminate any gift tax liability with regard to that gift. Amended tax returns   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. Amended tax returns This may result in a taxable gift. Amended tax returns More information. Amended tax returns   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. Amended tax returns 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. Amended tax returns Annual leave. Amended tax returns   A payment for accrued annual leave received on retirement is a salary payment. Amended tax returns It is taxable as wages in the tax year you receive it. Amended tax returns Voluntary contributions. Amended tax returns   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. Amended tax returns 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. Amended tax returns Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. Amended tax returns See Thrift Savings Plan , later. Amended tax returns Additional annuity benefit. Amended tax returns   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. Amended tax returns This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. Amended tax returns It does not matter that you receive only one monthly check covering both benefits. Amended tax returns 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. Amended tax returns   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. Amended tax returns Refund of voluntary contributions. Amended tax returns   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. Amended tax returns 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. Amended tax returns See Rollover Rules , later. Amended tax returns The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Amended tax returns 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. Amended tax returns For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Amended tax returns Community property laws. Amended tax returns   State community property laws apply to your annuity. Amended tax returns These laws will affect your income tax only if you file a return separately from your spouse. Amended tax returns   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. Amended tax returns 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. Amended tax returns   At any time, you have only one domicile even though you may have more than one home. Amended tax returns 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. Amended tax returns The question of your domicile is mainly a matter of your intentions as indicated by your actions. Amended tax returns   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. Amended tax returns The division is based on your periods of service and domicile in community and noncommunity property states while you were married. Amended tax returns   For more information, see Publication 555, Community Property. Amended tax returns 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. Amended tax returns The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. Amended tax returns This amount is taxable as wages. Amended tax returns Your annuity will continue to be taxed just as it was before. Amended tax returns If you are still recovering your cost, you continue to do so. Amended tax returns If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. Amended tax returns 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. Amended tax returns A nonresident alien is an individual who is not a citizen or a resident alien of the United States. Amended tax returns Special rule for figuring your total contributions. Amended tax returns   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. Amended tax returns 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. Amended tax returns For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. Amended tax returns Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. Amended tax returns   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. Amended tax returns Limit on taxable amount. Amended tax returns   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. Amended tax returns Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. Amended tax returns The numerator of the fraction is the retiree's total U. Amended tax returns S. Amended tax returns Government basic pay, other than tax-exempt pay for services performed outside the United States. Amended tax returns The denominator is the retiree's total U. Amended tax returns S. Amended tax returns Government basic pay for all services. Amended tax returns    Basic pay includes regular pay plus any standby differential. Amended tax returns It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. Amended tax returns   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. Amended tax returns (For an annuity, first complete Worksheet A in this publication. Amended tax returns ) Worksheet C. Amended tax returns Limited Taxable Amount for Nonresident Alien 1. Amended tax returns 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. Amended tax returns   2. Amended tax returns Enter the total U. Amended tax returns S. Amended tax returns Government basic pay other than tax-exempt pay for services performed outside the United States 2. Amended tax returns   3. Amended tax returns Enter the total U. Amended tax returns S. Amended tax returns Government basic pay for all services 3. Amended tax returns   4. Amended tax returns Divide line 2 by line 3 4. Amended tax returns   5. Amended tax returns Limited taxable amount. Amended tax returns Multiply line 1 by line 4. Amended tax returns Enter this amount on Form 1040NR, line 17b 5. Amended tax returns   Example 1. Amended tax returns You are a nonresident alien who performed all services for the U. Amended tax returns S. Amended tax returns Government abroad as a nonresident alien. Amended tax returns You retired and began to receive a monthly annuity of $200. Amended tax returns Your total basic pay for all services for the U. Amended tax returns S. Amended tax returns Government was $100,000. Amended tax returns All of your basic pay was tax exempt because it was not U. Amended tax returns S. Amended tax returns source income. Amended tax returns The taxable amount of your annuity using Worksheet A in this publication is $720. Amended tax returns You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Amended tax returns Worksheet C. Amended tax returns Limited Taxable Amount for Nonresident Alien — Example 1 1. Amended tax returns 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. Amended tax returns $ 720 2. Amended tax returns Enter the total U. Amended tax returns S. Amended tax returns Government basic pay other than tax-exempt pay for services performed outside the United States 2. Amended tax returns 0 3. Amended tax returns Enter the total U. Amended tax returns S. Amended tax returns Government basic pay for all services 3. Amended tax returns 100,000 4. Amended tax returns Divide line 2 by line 3 4. Amended tax returns 0 5. Amended tax returns Limited taxable amount. Amended tax returns Multiply line 1 by line 4. Amended tax returns Enter this amount on Form 1040NR, line 17b 5. Amended tax returns 0 Example 2. Amended tax returns You are a nonresident alien who performed services for the U. Amended tax returns S. Amended tax returns Government as a nonresident alien both within the United States and abroad. Amended tax returns You retired and began to receive a monthly annuity of $240. Amended tax returns Your total basic pay for your services for the U. Amended tax returns S. Amended tax returns 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. Amended tax returns The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. Amended tax returns S. Amended tax returns source income. Amended tax returns The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. Amended tax returns You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Amended tax returns Worksheet C. Amended tax returns Limited Taxable Amount for Nonresident Alien — Example 2 1. Amended tax returns 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. Amended tax returns $ 1,980 2. Amended tax returns Enter the total U. Amended tax returns S. Amended tax returns Government basic pay other than tax-exempt pay for services performed outside the United States 2. Amended tax returns 40,000 3. Amended tax returns Enter the total U. Amended tax returns S. Amended tax returns Government basic pay for all services 3. Amended tax returns 120,000 4. Amended tax returns Divide line 2 by line 3 4. Amended tax returns . Amended tax returns 333 5. Amended tax returns Limited taxable amount. Amended tax returns Multiply line 1 by line 4. Amended tax returns Enter this amount on Form 1040NR, line 17b 5. Amended tax returns 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. Amended tax returns (However, see Roth TSP balance and Uniformed services TSP accounts, next. Amended tax returns ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. Amended tax returns The way that you withdraw your account balance determines when you must pay the tax. Amended tax returns Roth TSP balance. Amended tax returns   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. Amended tax returns This means Roth TSP contributions are included in your income. Amended tax returns The contribution limits are the same as the traditional TSP. Amended tax returns You can elect to have part or all of your TSP contributions designated as a Roth TSP. Amended tax returns Agency contributions will be part of your traditional TSP balance. Amended tax returns Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. Amended tax returns   Qualified distributions from your Roth TSP are not included in income. Amended tax returns This applies to both your cost in the account and income earned on that account. Amended tax returns 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. Amended tax returns   For more information, go to the TSP website, www. Amended tax returns tsp. Amended tax returns gov, or the TSP Service Office. Amended tax returns See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. Amended tax returns Uniformed services TSP accounts. Amended tax returns   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. Amended tax returns However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. Amended tax returns See Roth TSP balance discussed previously to get more information about Roth contributions. Amended tax returns 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. Amended tax returns You can get more information from the TSP website, www. Amended tax returns tsp. Amended tax returns gov, or the TSP Service Office. Amended tax returns Direct rollover by the TSP. Amended tax returns   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. Amended tax returns However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Amended tax returns Also, see Rollover Rules , later. Amended tax returns Direct rollover by the TSP to a Roth IRA. Amended tax returns   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. Amended tax returns However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Amended tax returns Also, see Rollovers to Roth IRAs for more information, later. Amended tax returns Note. Amended tax returns 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. Amended tax returns This is because you already paid tax on those contributions. Amended tax returns You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. Amended tax returns TSP annuity. Amended tax returns   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. Amended tax returns The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. Amended tax returns 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. Amended tax returns See Roth TSP balance , earlier. Amended tax returns This is because you already paid tax on those contributions. Amended tax returns Cash withdrawals. Amended tax returns   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. Amended tax returns (See Rollover Rules , later. Amended tax returns ) 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. Amended tax returns See Lump-Sum Distributions in Publication 575 for details. Amended tax returns However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. Amended tax returns See Roth TSP balance , earlier. Amended tax returns    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. Amended tax returns   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. Amended tax returns 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. Amended tax returns See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. Amended tax returns 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. Amended tax returns See Roth TSP balance , earlier, for a discussion of those conditions. Amended tax returns Tax on early distributions. Amended tax returns   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. Amended tax returns However, this additional tax does not apply in certain situations, including any of the following. Amended tax returns You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. Amended tax returns You choose to receive your account balance in monthly payments based on your life expectancy. Amended tax returns You are totally and permanently disabled. Amended tax returns You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). Amended tax returns The earnings may be subject to the 10% tax depending on whether you met certain conditions. Amended tax returns See Roth TSP balance , earlier. Amended tax returns   For more information, see Tax on Early Distributions in Publication 575. Amended tax returns Outstanding loan. Amended tax returns   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. Amended tax returns The distribution also may be subject to the additional 10% tax on early distributions. Amended tax returns 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. Amended tax returns See Rollover Rules , later. Amended tax returns   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. Amended tax returns However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. Amended tax returns See Roth TSP balance , earlier. Amended tax returns More information. Amended tax returns   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. Amended tax returns 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). Amended tax returns    The above documents are also available on the TSP website at www. Amended tax returns tsp. Amended tax returns gov. Amended tax returns Select “Forms & Publications. Amended tax returns ” 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. Amended tax returns You do not include the amount rolled over in your income, and you cannot take a deduction for it. Amended tax returns The amount rolled over is taxed later as the new program pays that amount to you. Amended tax returns 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. Amended tax returns 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. Amended tax returns To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. Amended tax returns You can also roll over a distribution from a qualified retirement plan into a Roth IRA. Amended tax returns 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. Amended tax returns See Rollovers to Roth IRAs , later, for more information. Amended tax returns Qualified retirement plan. Amended tax returns   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. Amended tax returns The CSRS, FERS, and TSP are considered qualified retirement plans. Amended tax returns Distributions eligible for rollover treatment. Amended tax returns   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. Amended tax returns You cannot roll over any part of your CSRS or FERS annuity payments. Amended tax returns   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. Amended tax returns   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. Amended tax returns However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. Amended tax returns Direct rollover option. Amended tax returns   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. Amended tax returns   There is an automatic rollover requirement for mandatory distributions. Amended tax returns A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. Amended tax returns The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. Amended tax returns 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. Amended tax returns If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. Amended tax returns No tax withheld. Amended tax returns   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. Amended tax returns 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. Amended tax returns Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. Amended tax returns Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. Amended tax returns Payment to you option. Amended tax returns   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. Amended tax returns However, the full amount is treated as distributed to you even though you actually receive only 80%. Amended tax returns 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. Amended tax returns Rollovers to Roth IRAs are generally included in income. Amended tax returns Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. Amended tax returns 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. Amended tax returns 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). Amended tax returns Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. Amended tax returns See Roth TSP balance , earlier. Amended tax returns Also, see Tax on Early Distributions in Publication 575. Amended tax returns Exception to withholding. Amended tax returns   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. Amended tax returns Partial rollovers. Amended tax returns   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. Amended tax returns See Lump-Sum Distributions in Publication 575. Amended tax returns However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. Amended tax returns Rolling over more than amount received. Amended tax returns   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). Amended tax returns Example. Amended tax returns You left government service at age 53. Amended tax returns On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you
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Page Last Reviewed or Updated: 28-Mar-2014

The Amended Tax Returns

Amended tax returns Part Two -   Ingresos Los ocho capítulos de esta sección abordan distintos tipos de ingresos. Amended tax returns Explican cuáles ingresos están y cuáles no están sujetos a impuestos. Amended tax returns Vea la Parte Tres para información sobre ganancias y pérdidas que se declaran en el Formulario 8949 y el Anexo D (Formulario 1040) y para información que debe saber al vender su vivienda. Amended tax returns Table of Contents 5. Amended tax returns   Salarios, Sueldos y Otros IngresosRecordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. Amended tax returns Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones 6. Amended tax returns   Ingresos de PropinasIntroduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Amended tax returns Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Amended tax returns Declaración final. Amended tax returns Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas 7. Amended tax returns   Ingresos de InteresesRecordatorio Introduction Useful Items - You may want to see: Información General SSN para una cuenta conjunta. Amended tax returns Cuenta de custodia para su hijo. Amended tax returns Multa por no facilitar un SSN. Amended tax returns Cómo se declara la retención adicional. Amended tax returns Cuenta de ahorros con uno de los padres como fideicomisario. Amended tax returns Intereses que no se declaran en el Formulario 1099-INT. Amended tax returns Nominatarios. Amended tax returns Cantidad incorrecta. Amended tax returns Requisito de declarar ciertos datos. Amended tax returns Intereses Sujetos a ImpuestosIntereses sujetos a la multa por retiro prematuro de fondos. Amended tax returns Préstamo para invertir en un certificado de depósito. Amended tax returns Bonos de Ahorro de los Estados Unidos Programa de Bonos de Ahorro para Estudios Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Bonos que se Venden Entre las Fechas de Pago de los Intereses Seguros Obligaciones del Gobierno Estatal o Local Descuento de la Emisión Original (OID) Cuándo Se Deben Declarar los Ingresos de InteresesRecibo implícito. Amended tax returns Cómo se Declaran los Ingresos de InteresesAnexo B (Formulario 1040A o Formulario 1040). Amended tax returns Cómo declarar los intereses exentos de impuesto. Amended tax returns Intereses de bonos de ahorro de los EE. Amended tax returns UU. Amended tax returns declarados anteriormente. Amended tax returns 8. Amended tax returns   Dividendos y Otras DistribucionesRecordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. Amended tax returns Cómo se le informa del impuesto retenido. Amended tax returns Nominatarios. Amended tax returns Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. Amended tax returns Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. Amended tax returns Tratamiento del impuesto mínimo alternativo. Amended tax returns Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. Amended tax returns 9. Amended tax returns   Ingresos y Gastos de AlquilerIntroduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. Amended tax returns Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. Amended tax returns Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) 10. Amended tax returns   Planes de Jubilación, Pensiones y AnualidadesQué Hay de Nuevo Recordatorio IntroductionLa Regla General. Amended tax returns Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). Amended tax returns Beneficios de la jubilación del gobierno federal. Amended tax returns Useful Items - You may want to see: Información GeneralReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Amended tax returns Cómo Hacer la Declaración Costo (Inversión en el Contrato) Tributación de Pagos PeriódicosExclusión limitada al costo. Amended tax returns Exclusión no limitada al costo. Amended tax returns Método Simplificado Tributación de Pagos no PeriódicosDistribuciones de Suma Global ReinversionesReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Amended tax returns Impuestos Adicionales EspecialesImpuesto sobre Distribuciones Prematuras Impuestos sobre Acumulación en Exceso Sobrevivientes y Beneficiarios 11. Amended tax returns   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados FerroviariosIntroduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos 12. Amended tax returns   Otros IngresosIntroduction Useful Items - You may want to see: Trueque Deudas CanceladasIntereses incluidos en una deuda cancelada. Amended tax returns Excepciones Anfitrión o Anfitriona Ganancias de un Seguro de VidaCónyuge sobreviviente. Amended tax returns Ganancias de un Contrato de Dotación Beneficios Acelerados por Fallecimiento Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ingresos de Sociedades Colectivas Ingresos de Sociedad Anónima de Tipo S Recuperación de FondosRecuperaciones de Deducciones Detalladas Alquileres de Bienes Muebles ReintegrosMétodo 1. Amended tax returns Método 2. Amended tax returns RegalíasAgotamiento. Amended tax returns Carbón y mineral de hierro. Amended tax returns Venta de participación de bienes. Amended tax returns Parte de una futura producción vendida. Amended tax returns Beneficios por DesempleoTipos de compensación por desempleo. Amended tax returns Programa gubernamental. Amended tax returns Reintegro de compensación por desempleo. Amended tax returns Retención de impuestos. Amended tax returns Reintegro de beneficios. Amended tax returns Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Otros IngresosAngustia emocional. Amended tax returns Deducción por costos relativos a una demanda por discriminación ilegal. Amended tax returns Medidas de ahorro de energía. Amended tax returns Unidad habitable. Amended tax returns Ingreso actual que se requiere distribuir. Amended tax returns Ingreso actual que no se requiere distribuir. Amended tax returns Cómo hacer la declaración. Amended tax returns Pérdidas. Amended tax returns Fideicomiso de un cesionario. Amended tax returns Remuneración para personas que no son empleados. Amended tax returns Director de una sociedad anónima. Amended tax returns Representante personal. Amended tax returns Administrador de una ocupación o negocio de patrimonio en quiebra. Amended tax returns Notario público. Amended tax returns Funcionario de distrito electoral. Amended tax returns Pagos por complejidad del cuidado. Amended tax returns Mantenimiento del espacio en el hogar. Amended tax returns Declaración de pagos sujetos a impuestos. Amended tax returns Loterías y rifas. Amended tax returns Formulario W-2G. Amended tax returns Cómo declarar ganancias de juegos y apuestas y mantenimiento de documentación. Amended tax returns Pensión o arreglo IRA heredado. Amended tax returns Recompensas o bonificaciones para empleados. Amended tax returns Premio Pulitzer, Premio Nobel y premios similares. Amended tax returns Pago por servicios. Amended tax returns Pagos del Departamento de Asuntos de Veteranos (VA). Amended tax returns Premios. Amended tax returns Indemnización por huelga y cierre patronal. Amended tax returns Prev  Up  Next   Home   More Online Publications