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Free State Tax Program

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Free State Tax Program

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

IN-2011-12, Sept. 2, 2011

INDIANAPOLIS — Victims of severe storms, tornadoes, and flooding that began on June 19, 2011 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Bell, Knox, and Perry. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone until August 18 certain deadlines falling on or after June 19 and on or before August 18 for taxpayers who reside or have a business in the disaster area.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after June 19 and on or before July 5, 2011, as long as the deposits were made by July 5, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until August 18 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after June 19 and on or before August 18.

The IRS also gives affected taxpayers until August 18 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (August 20, 2007), that are due to be performed on or after June 19 and on or before August 18.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after June 19 and on or before July 5 provided the taxpayer made these deposits by July 5.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky/Severe Storms, Tornadoes, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 20-Mar-2014

The Free State Tax Program

Free state tax program Part Two -   Income The eight chapters in this part discuss many kinds of income. Free state tax program They explain which income is and is not taxed. Free state tax program See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. Free state tax program Table of Contents 5. Free state tax program   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Free state tax program Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. Free state tax program   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Free state tax program Reporting Tips to Your EmployerElectronic tip statement. Free state tax program Final report. Free state tax program Reporting Tips on Your Tax Return Allocated Tips 7. Free state tax program   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. Free state tax program Custodian account for your child. Free state tax program Penalty for failure to supply SSN. Free state tax program Reporting backup withholding. Free state tax program Savings account with parent as trustee. Free state tax program Interest not reported on Form 1099-INT. Free state tax program Nominees. Free state tax program Incorrect amount. Free state tax program Information reporting requirement. Free state tax program Taxable InterestInterest subject to penalty for early withdrawal. Free state tax program Money borrowed to invest in certificate of deposit. Free state tax program U. Free state tax program S. Free state tax program Savings Bonds Education Savings Bond Program U. Free state tax program S. Free state tax program Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. Free state tax program How To Report Interest IncomeSchedule B (Form 1040A or 1040). Free state tax program Reporting tax-exempt interest. Free state tax program U. Free state tax program S. Free state tax program savings bond interest previously reported. Free state tax program 8. Free state tax program   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. Free state tax program Reporting tax withheld. Free state tax program Nominees. Free state tax program Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. Free state tax program Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. Free state tax program Alternative minimum tax treatment. Free state tax program How To Report Dividend IncomeInvestment interest deducted. Free state tax program 9. Free state tax program   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. Free state tax program Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. Free state tax program Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. Free state tax program Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. Free state tax program   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. Free state tax program Individual retirement arrangements (IRAs). Free state tax program Civil service retirement benefits. Free state tax program Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. Free state tax program How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. Free state tax program Exclusion not limited to cost. Free state tax program Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. Free state tax program Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. Free state tax program   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. Free state tax program   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Free state tax program Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Free state tax program Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Free state tax program Method 2. Free state tax program RoyaltiesDepletion. Free state tax program Coal and iron ore. Free state tax program Sale of property interest. Free state tax program Part of future production sold. Free state tax program Unemployment BenefitsTypes of unemployment compensation. Free state tax program Governmental program. Free state tax program Repayment of unemployment compensation. Free state tax program Tax withholding. Free state tax program Repayment of benefits. Free state tax program Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Free state tax program Deduction for costs involved in unlawful discrimination suits. Free state tax program Energy conservation measure. Free state tax program Dwelling unit. Free state tax program Current income required to be distributed. Free state tax program Current income not required to be distributed. Free state tax program How to report. Free state tax program Losses. Free state tax program Grantor trust. Free state tax program Nonemployee compensation. Free state tax program Corporate director. Free state tax program Personal representatives. Free state tax program Manager of trade or business for bankruptcy estate. Free state tax program Notary public. Free state tax program Election precinct official. Free state tax program Difficulty-of-care payments. Free state tax program Maintaining space in home. Free state tax program Reporting taxable payments. Free state tax program Lotteries and raffles. Free state tax program Form W-2G. Free state tax program Reporting winnings and recordkeeping. Free state tax program Inherited pension or IRA. Free state tax program Employee awards or bonuses. Free state tax program Pulitzer, Nobel, and similar prizes. Free state tax program Payment for services. Free state tax program VA payments. Free state tax program Prizes. Free state tax program Strike and lockout benefits. Free state tax program Prev  Up  Next   Home   More Online Publications