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How To Efile 2011 Taxes

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How To Efile 2011 Taxes

How to efile 2011 taxes Publication 575 - Main Content Table of Contents General InformationPension. How to efile 2011 taxes Annuity. How to efile 2011 taxes Qualified employee plan. How to efile 2011 taxes Qualified employee annuity. How to efile 2011 taxes Designated Roth account. How to efile 2011 taxes Tax-sheltered annuity plan. How to efile 2011 taxes Fixed-period annuities. How to efile 2011 taxes Annuities for a single life. How to efile 2011 taxes Joint and survivor annuities. How to efile 2011 taxes Variable annuities. How to efile 2011 taxes Disability pensions. How to efile 2011 taxes Variable Annuities Section 457 Deferred Compensation Plans Disability Pensions Insurance Premiums for Retired Public Safety Officers Railroad Retirement Benefits Withholding Tax and Estimated Tax Cost (Investment in the Contract)Foreign employment contributions while a nonresident alien. How to efile 2011 taxes Taxation of Periodic PaymentsPeriod of participation. How to efile 2011 taxes Fully Taxable Payments Partly Taxable Payments Taxation of Nonperiodic PaymentsFiguring the Taxable Amount Loans Treated as Distributions Transfers of Annuity Contracts Lump-Sum Distributions RolloversExceptions. How to efile 2011 taxes No tax withheld. How to efile 2011 taxes Partial rollovers. How to efile 2011 taxes Frozen deposits. How to efile 2011 taxes Reasonable period of time. How to efile 2011 taxes 20% Mandatory withholding. How to efile 2011 taxes How to report. How to efile 2011 taxes How to report. How to efile 2011 taxes Special rule for Roth IRAs and designated Roth accounts. How to efile 2011 taxes Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and BeneficiariesGuaranteed payments. How to efile 2011 taxes How To Get Tax HelpLow Income Taxpayer Clinics General Information Definitions. How to efile 2011 taxes   Some of the terms used in this publication are defined in the following paragraphs. How to efile 2011 taxes Pension. How to efile 2011 taxes   A pension is generally a series of definitely determinable payments made to you after you retire from work. How to efile 2011 taxes Pension payments are made regularly and are based on such factors as years of service and prior compensation. How to efile 2011 taxes Annuity. How to efile 2011 taxes   An annuity is a series of payments under a contract made at regular intervals over a period of more than one full year. How to efile 2011 taxes They can be either fixed (under which you receive a definite amount) or variable (not fixed). How to efile 2011 taxes You can buy the contract alone or with the help of your employer. How to efile 2011 taxes Qualified employee plan. How to efile 2011 taxes   A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries and that meets Internal Revenue Code requirements. How to efile 2011 taxes It qualifies for special tax benefits, such as tax deferral for employer contributions and capital gain treatment or the 10-year tax option for lump-sum distributions (if participants qualify). How to efile 2011 taxes To determine whether your plan is a qualified plan, check with your employer or the plan administrator. How to efile 2011 taxes Qualified employee annuity. How to efile 2011 taxes   A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. How to efile 2011 taxes Designated Roth account. How to efile 2011 taxes   A designated Roth account is a separate account created under a qualified Roth contribution program to which participants may elect to have part or all of their elective deferrals to a 401(k), 403(b), or 457(b) plan designated as Roth contributions. How to efile 2011 taxes Elective deferrals that are designated as Roth contributions are included in your income. How to efile 2011 taxes However, qualified distributions (explained later) are not included in your income. How to efile 2011 taxes You should check with your plan administrator to determine if your plan will accept designated Roth contributions. How to efile 2011 taxes Tax-sheltered annuity plan. How to efile 2011 taxes   A tax-sheltered annuity plan (often referred to as a 403(b) plan or a tax-deferred annuity plan) is a retirement plan for employees of public schools and certain tax-exempt organizations. How to efile 2011 taxes Generally, a tax-sheltered annuity plan provides retirement benefits by purchasing annuity contracts for its participants. How to efile 2011 taxes Types of pensions and annuities. How to efile 2011 taxes   Pensions and annuities include the following types. How to efile 2011 taxes Fixed-period annuities. How to efile 2011 taxes   You receive definite amounts at regular intervals for a specified length of time. How to efile 2011 taxes Annuities for a single life. How to efile 2011 taxes   You receive definite amounts at regular intervals for life. How to efile 2011 taxes The payments end at death. How to efile 2011 taxes Joint and survivor annuities. How to efile 2011 taxes   The first annuitant receives a definite amount at regular intervals for life. How to efile 2011 taxes After he or she dies, a second annuitant receives a definite amount at regular intervals for life. How to efile 2011 taxes The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. How to efile 2011 taxes Variable annuities. How to efile 2011 taxes   You receive payments that may vary in amount for a specified length of time or for life. How to efile 2011 taxes The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds, cost-of-living indexes, or earnings from a mutual fund. How to efile 2011 taxes Disability pensions. How to efile 2011 taxes   You receive disability payments because you retired on disability and have not reached minimum retirement age. How to efile 2011 taxes More than one program. How to efile 2011 taxes   You may receive employee plan benefits from more than one program under a single trust or plan of your employer. How to efile 2011 taxes If you participate in more than one program, you may have to treat each as a separate pension or annuity contract, depending upon the facts in each case. How to efile 2011 taxes Also, you may be considered to have received more than one pension or annuity. How to efile 2011 taxes Your former employer or the plan administrator should be able to tell you if you have more than one contract. How to efile 2011 taxes Example. How to efile 2011 taxes Your employer set up a noncontributory profit-sharing plan for its employees. How to efile 2011 taxes The plan provides that the amount held in the account of each participant will be paid when that participant retires. How to efile 2011 taxes Your employer also set up a contributory defined benefit pension plan for its employees providing for the payment of a lifetime pension to each participant after retirement. How to efile 2011 taxes The amount of any distribution from the profit-sharing plan depends on the contributions (including allocated forfeitures) made for the participant and the earnings from those contributions. How to efile 2011 taxes Under the pension plan, however, a formula determines the amount of the pension benefits. How to efile 2011 taxes The amount of contributions is the amount necessary to provide that pension. How to efile 2011 taxes Each plan is a separate program and a separate contract. How to efile 2011 taxes If you get benefits from these plans, you must account for each separately, even though the benefits from both may be included in the same check. How to efile 2011 taxes Distributions from a designated Roth account are treated separately from other distributions from the plan. How to efile 2011 taxes Qualified domestic relations order (QDRO). How to efile 2011 taxes   A QDRO is a judgment, decree, or order relating to payment of child support, alimony, or marital property rights to a spouse, former spouse, child, or other dependent of a participant in a retirement plan. How to efile 2011 taxes The QDRO must contain certain specific information, such as the name and last known mailing address of the participant and each alternate payee, and the amount or percentage of the participant's benefits to be paid to each alternate payee. How to efile 2011 taxes A QDRO may not award an amount or form of benefit that is not available under the plan. How to efile 2011 taxes   A spouse or former spouse who receives part of the benefits from a retirement plan under a QDRO reports the payments received as if he or she were a plan participant. How to efile 2011 taxes The spouse or former spouse is allocated a share of the participant's cost (investment in the contract) equal to the cost times a fraction. How to efile 2011 taxes The numerator of the fraction is the present value of the benefits payable to the spouse or former spouse. How to efile 2011 taxes The denominator is the present value of all benefits payable to the participant. How to efile 2011 taxes   A distribution that is paid to a child or other dependent under a QDRO is taxed to the plan participant. How to efile 2011 taxes Variable Annuities The tax rules in this publication apply both to annuities that provide fixed payments and to annuities that provide payments that vary in amount based on investment results or other factors. How to efile 2011 taxes For example, they apply to commercial variable annuity contracts, whether bought by an employee retirement plan for its participants or bought directly from the issuer by an individual investor. How to efile 2011 taxes Under these contracts, the owner can generally allocate the purchase payments among several types of investment portfolios or mutual funds and the contract value is determined by the performance of those investments. How to efile 2011 taxes The earnings are not taxed until distributed either in a withdrawal or in annuity payments. How to efile 2011 taxes The taxable part of a distribution is treated as ordinary income. How to efile 2011 taxes Net investment income tax. How to efile 2011 taxes   Beginning in 2013, annuities under a nonqualified plan are included in calculating your net investment income for the net investment income tax (NIIT). How to efile 2011 taxes For information see the Instructions for Form 8960, Net Investment Income Tax — Individuals, Estates and Trusts. How to efile 2011 taxes For information on the tax treatment of a transfer or exchange of a variable annuity contract, see Transfers of Annuity Contracts under Taxation of Nonperiodic Payments, later. How to efile 2011 taxes Withdrawals. How to efile 2011 taxes   If you withdraw funds before your annuity starting date and your annuity is under a qualified retirement plan, a ratable part of the amount withdrawn is tax free. How to efile 2011 taxes The tax-free part is based on the ratio of your cost (investment in the contract) to your account balance under the plan. How to efile 2011 taxes   If your annuity is under a nonqualified plan (including a contract you bought directly from the issuer), the amount withdrawn is allocated first to earnings (the taxable part) and then to your cost (the tax-free part). How to efile 2011 taxes However, if you bought your annuity contract before August 14, 1982, a different allocation applies to the investment before that date and the earnings on that investment. How to efile 2011 taxes To the extent the amount withdrawn does not exceed that investment and earnings, it is allocated first to your cost (the tax-free part) and then to earnings (the taxable part). How to efile 2011 taxes   If you withdraw funds (other than as an annuity) on or after your annuity starting date, the entire amount withdrawn is generally taxable. How to efile 2011 taxes   The amount you receive in a full surrender of your annuity contract at any time is tax free to the extent of any cost that you have not previously recovered tax free. How to efile 2011 taxes The rest is taxable. How to efile 2011 taxes   For more information on the tax treatment of withdrawals, see Taxation of Nonperiodic Payments , later. How to efile 2011 taxes If you withdraw funds from your annuity before you reach age 59½, also see Tax on Early Distributions under Special Additional Taxes, later. How to efile 2011 taxes Annuity payments. How to efile 2011 taxes   If you receive annuity payments under a variable annuity plan or contract, you recover your cost tax free under either the Simplified Method or the General Rule, as explained under Taxation of Periodic Payments , later. How to efile 2011 taxes For a variable annuity paid under a qualified plan, you generally must use the Simplified Method. How to efile 2011 taxes For a variable annuity paid under a nonqualified plan (including a contract you bought directly from the issuer), you must use a special computation under the General Rule. How to efile 2011 taxes For more information, see Variable annuities in Publication 939 under Computation Under the General Rule. How to efile 2011 taxes Death benefits. How to efile 2011 taxes    If you receive a single-sum distribution from a variable annuity contract because of the death of the owner or annuitant, the distribution is generally taxable only to the extent it is more than the unrecovered cost of the contract. How to efile 2011 taxes If you choose to receive an annuity, the payments are subject to tax as described above. How to efile 2011 taxes If the contract provides a joint and survivor annuity and the primary annuitant had received annuity payments before death, you figure the tax-free part of annuity payments you receive as the survivor in the same way the primary annuitant did. How to efile 2011 taxes See Survivors and Beneficiaries , later. How to efile 2011 taxes Section 457 Deferred Compensation Plans If you work for a state or local government or for a tax-exempt organization, you may be able to participate in a section 457 deferred compensation plan. How to efile 2011 taxes If your plan is an eligible plan, you are not taxed currently on pay that is deferred under the plan or on any earnings from the plan's investment of the deferred pay. How to efile 2011 taxes You are generally taxed on amounts deferred in an eligible state or local government plan only when they are distributed from the plan. How to efile 2011 taxes You are taxed on amounts deferred in an eligible tax-exempt organization plan when they are distributed or otherwise made available to you. How to efile 2011 taxes Your 457(b) plan may have a designated Roth account option. How to efile 2011 taxes If so, you may be able to roll over amounts to the designated Roth account or make contributions. How to efile 2011 taxes Elective deferrals to a designated Roth account are included in your income. How to efile 2011 taxes Qualified distributions (explained later) are not included in your income. How to efile 2011 taxes See the Designated Roth accounts discussion under Taxation of Periodic Payments, later. How to efile 2011 taxes This publication covers the tax treatment of benefits under eligible section 457 plans, but it does not cover the treatment of deferrals. How to efile 2011 taxes For information on deferrals under section 457 plans, see Retirement Plan Contributions under Employee Compensation in Publication 525. How to efile 2011 taxes Is your plan eligible?   To find out if your plan is an eligible plan, check with your employer. How to efile 2011 taxes Plans that are not eligible section 457 plans include the following: Bona fide vacation leave, sick leave, compensatory time, severance pay, disability pay, or death benefit plans. How to efile 2011 taxes Nonelective deferred compensation plans for nonemployees (independent contractors). How to efile 2011 taxes Deferred compensation plans maintained by churches. How to efile 2011 taxes Length of service award plans for bona fide volunteer firefighters and emergency medical personnel. How to efile 2011 taxes An exception applies if the total amount paid to a volunteer exceeds $3,000 for any year of service. How to efile 2011 taxes Disability Pensions If you retired on disability, you generally must include in income any disability pension you receive under a plan that is paid for by your employer. How to efile 2011 taxes You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A or on line 8 of Form 1040NR until you reach minimum retirement age. How to efile 2011 taxes Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. How to efile 2011 taxes You may be entitled to a tax credit if you were permanently and totally disabled when you retired. How to efile 2011 taxes For information on this credit, see Publication 524. How to efile 2011 taxes Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. How to efile 2011 taxes Report the payments on Form 1040, lines 16a and 16b; Form 1040A, lines 12a and 12b; or on Form 1040NR, lines 17a and 17b. How to efile 2011 taxes Disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies) are not included in income. How to efile 2011 taxes For more information about payments to survivors of terrorist attacks, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. How to efile 2011 taxes Insurance Premiums for Retired Public Safety Officers If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. How to efile 2011 taxes The premiums can be for coverage for you, your spouse, or dependents. How to efile 2011 taxes The distribution must be made directly from the plan to the insurance provider. How to efile 2011 taxes You can exclude from income the smaller of the amount of the insurance premiums or $3,000. How to efile 2011 taxes You can only make this election for amounts that would otherwise be included in your income. How to efile 2011 taxes The amount excluded from your income cannot be used to claim a medical expense deduction. How to efile 2011 taxes An eligible retirement plan is a governmental plan that is: a qualified trust, a section 403(a) plan, a section 403(b) annuity, or a section 457(b) plan. How to efile 2011 taxes If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. How to efile 2011 taxes The amount shown in box 2a of Form 1099-R does not reflect this exclusion. How to efile 2011 taxes Report your total distributions on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. How to efile 2011 taxes Report the taxable amount on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. How to efile 2011 taxes Enter “PSO” next to the appropriate line on which you report the taxable amount. How to efile 2011 taxes If you are retired on disability and reporting your disability pension on line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to the applicable line. How to efile 2011 taxes Railroad Retirement Benefits Benefits paid under the Railroad Retirement Act fall into two categories. How to efile 2011 taxes These categories are treated differently for income tax purposes. How to efile 2011 taxes The first category is the amount of tier 1 railroad retirement benefits that equals the social security benefit that a railroad employee or beneficiary would have been entitled to receive under the social security system. How to efile 2011 taxes This part of the tier 1 benefit is the social security equivalent benefit (SSEB) and you treat it for tax purposes like social security benefits. How to efile 2011 taxes If you received, repaid, or had tax withheld from the SSEB portion of tier 1 benefits during 2013, you will receive Form RRB-1099, Payments by the Railroad Retirement Board (or Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, if you are a nonresident alien) from the U. How to efile 2011 taxes S. How to efile 2011 taxes Railroad Retirement Board (RRB). How to efile 2011 taxes For more information about the tax treatment of the SSEB portion of tier 1 benefits and Forms RRB-1099 and RRB-1042S, see Publication 915. How to efile 2011 taxes The second category contains the rest of the tier 1 railroad retirement benefits, called the non-social security equivalent benefit (NSSEB). How to efile 2011 taxes It also contains any tier 2 benefit, vested dual benefit (VDB), and supplemental annuity benefit. How to efile 2011 taxes Treat this category of benefits, shown on Form RRB-1099-R, as an amount received from a qualified employee plan. How to efile 2011 taxes This allows for the tax-free (nontaxable) recovery of employee contributions from the tier 2 benefits and the NSSEB part of the tier 1 benefits. How to efile 2011 taxes (The NSSEB and tier 2 benefits, less certain repayments, are combined into one amount called the Contributory Amount Paid on Form RRB-1099-R. How to efile 2011 taxes ) Vested dual benefits and supplemental annuity benefits are non-contributory pensions and are fully taxable. How to efile 2011 taxes See Taxation of Periodic Payments , later, for information on how to report your benefits and how to recover the employee contributions tax free. How to efile 2011 taxes Form RRB-1099-R is used for U. How to efile 2011 taxes S. How to efile 2011 taxes citizens, resident aliens, and nonresident aliens. How to efile 2011 taxes Nonresident aliens. How to efile 2011 taxes   A nonresident alien is an individual who is not a citizen or a resident alien of the United States. How to efile 2011 taxes Nonresident aliens are subject to mandatory U. How to efile 2011 taxes S. How to efile 2011 taxes tax withholding unless exempt under a tax treaty between the United States and their country of legal residency. How to efile 2011 taxes A tax treaty exemption may reduce or eliminate tax withholding from railroad retirement benefits. How to efile 2011 taxes See Tax withholding next for more information. How to efile 2011 taxes   If you are a nonresident alien and your tax withholding rate changed or your country of legal residence changed during the year, you may receive more than one Form RRB-1042S or Form RRB-1099-R. How to efile 2011 taxes To determine your total benefits paid or repaid and total tax withheld for the year, you should add the amounts shown on all forms you received for that year. How to efile 2011 taxes For information on filing requirements for aliens, see Publication 519, U. How to efile 2011 taxes S. How to efile 2011 taxes Tax Guide for Aliens. How to efile 2011 taxes For information on tax treaties between the United States and other countries that may reduce or eliminate U. How to efile 2011 taxes S. How to efile 2011 taxes tax on your benefits, see Publication 901, U. How to efile 2011 taxes S. How to efile 2011 taxes Tax Treaties. How to efile 2011 taxes Tax withholding. How to efile 2011 taxes   To request or change your income tax withholding from SSEB payments, U. How to efile 2011 taxes S. How to efile 2011 taxes citizens should contact the IRS for Form W-4V, Voluntary Withholding Request, and file it with the RRB. How to efile 2011 taxes To elect, revoke, or change your income tax withholding from NSSEB, tier 2, VDB, and supplemental annuity payments received, use Form RRB W-4P, Withholding Certificate for Railroad Retirement Payments. How to efile 2011 taxes If you are a nonresident alien or a U. How to efile 2011 taxes S. How to efile 2011 taxes citizen living abroad, you should provide Form RRB-1001, Nonresident Questionnaire, to the RRB to furnish citizenship and residency information and to claim any treaty exemption from U. How to efile 2011 taxes S. How to efile 2011 taxes tax withholding. How to efile 2011 taxes Nonresident U. How to efile 2011 taxes S. How to efile 2011 taxes citizens cannot elect to be exempt from withholding on payments delivered outside of the U. How to efile 2011 taxes S. How to efile 2011 taxes Help from the RRB. How to efile 2011 taxes   To request an RRB form or to get help with questions about an RRB benefit, you should contact your nearest RRB field office if you reside in the United States (call 1-877-772-5772 for the nearest field office) or U. How to efile 2011 taxes S. How to efile 2011 taxes consulate/Embassy if you reside outside the United States. How to efile 2011 taxes You can visit the RRB on the Internet at www. How to efile 2011 taxes rrb. How to efile 2011 taxes gov. How to efile 2011 taxes Form RRB-1099-R. How to efile 2011 taxes   The following discussion explains the items shown on Form RRB-1099-R. How to efile 2011 taxes The amounts shown on this form are before any deduction for: Federal income tax withholding, Medicare premiums, Legal process garnishment payments, Recovery of a prior year overpayment of an NSSEB, tier 2 benefit, VDB, or supplemental annuity benefit, or Recovery of Railroad Unemployment Insurance Act benefits received while awaiting payment of your railroad retirement annuity. How to efile 2011 taxes   The amounts shown on this form are after any offset for: Social Security benefits, Age reduction, Public Service pensions or public disability benefits, Dual railroad retirement entitlement under another RRB claim number, Work deductions, Legal process partition deductions, Actuarial adjustment, Annuity waiver, or Recovery of a current-year overpayment of NSSEB, tier 2, VDB, or supplemental annuity benefits. How to efile 2011 taxes   The amounts shown on Form RRB-1099-R do not reflect any special rules, such as capital gain treatment or the special 10-year tax option for lump-sum payments, or tax-free rollovers. How to efile 2011 taxes To determine if any of these rules apply to your benefits, see the discussions about them later. How to efile 2011 taxes   Generally, amounts shown on your Form RRB-1099-R are considered a normal distribution. How to efile 2011 taxes Use distribution code “7” if you are asked for a distribution code. How to efile 2011 taxes Distribution codes are not shown on Form RRB-1099-R. How to efile 2011 taxes   There are three copies of this form. How to efile 2011 taxes Copy B is to be included with your income tax return if federal income tax is withheld. How to efile 2011 taxes Copy C is for your own records. How to efile 2011 taxes Copy 2 is filed with your state, city, or local income tax return, when required. How to efile 2011 taxes See the illustrated Copy B (Form RRB-1099-R) above. How to efile 2011 taxes       Each beneficiary will receive his or her own Form RRB-1099-R. How to efile 2011 taxes If you receive benefits on more than one railroad retirement record, you may get more than one Form RRB-1099-R. How to efile 2011 taxes So that you get your form timely, make sure the RRB always has your current mailing address. How to efile 2011 taxes Please click here for the text description of the image. How to efile 2011 taxes Form RRB-1099-R Box 1—Claim Number and Payee Code. How to efile 2011 taxes   Your claim number is a six- or nine-digit number preceded by an alphabetical prefix. How to efile 2011 taxes This is the number under which the RRB paid your benefits. How to efile 2011 taxes Your payee code follows your claim number and is the last number in this box. How to efile 2011 taxes It is used by the RRB to identify you under your claim number. How to efile 2011 taxes In all your correspondence with the RRB, be sure to use the claim number and payee code shown in this box. How to efile 2011 taxes Box 2—Recipient's Identification Number. How to efile 2011 taxes   This is the recipient's U. How to efile 2011 taxes S. How to efile 2011 taxes taxpayer identification number. How to efile 2011 taxes It is the social security number (SSN), individual taxpayer identification number (ITIN), or employer identification number (EIN), if known, for the person or estate listed as the recipient. How to efile 2011 taxes If you are a resident or nonresident alien who must furnish a taxpayer identification number to the IRS and are not eligible to obtain an SSN, use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN. How to efile 2011 taxes The Instructions for Form W-7 explain how and when to apply. How to efile 2011 taxes Box 3—Employee Contributions. How to efile 2011 taxes   This is the amount of taxes withheld from the railroad employee's earnings that exceeds the amount of taxes that would have been withheld had the earnings been covered under the social security system. How to efile 2011 taxes This amount is the employee's cost that you use to figure the tax-free part of the NSSEB and tier 2 benefit you received (the amount shown in box 4). How to efile 2011 taxes (For information on how to figure the tax-free part, see Partly Taxable Payments under Taxation of Periodic Payments, later. How to efile 2011 taxes ) The amount shown is the total employee contribution amount, not reduced by any amounts that the RRB calculated as previously recovered. How to efile 2011 taxes It is the latest amount reported for 2013 and may have increased or decreased from a previous Form RRB-1099-R. How to efile 2011 taxes If this amount has changed, the change is retroactive. How to efile 2011 taxes You may need to refigure the tax-free part of your NSSEB/tier 2 benefit for 2013 and prior tax years. How to efile 2011 taxes If this box is blank, it means that the amount of your NSSEB and tier 2 payments shown in box 4 is fully taxable. How to efile 2011 taxes    If you had a previous annuity entitlement that ended and you are figuring the tax-free part of your NSSEB/tier 2 benefit for your current annuity entitlement, you should contact the RRB for confirmation of your correct employee contribution amount. How to efile 2011 taxes Box 4—Contributory Amount Paid. How to efile 2011 taxes   This is the gross amount of the NSSEB and tier 2 benefit you received in 2013, less any 2013 benefits you repaid in 2013. How to efile 2011 taxes (Any benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. How to efile 2011 taxes ) This amount is the total contributory pension paid in 2013. How to efile 2011 taxes It may be partly taxable and partly tax free or fully taxable. How to efile 2011 taxes If you determine you are eligible to compute a tax-free part as explained later in Partly Taxable Payments under Taxation of Periodic Payments, use the latest reported employee contribution amount shown in box 3 as the cost. How to efile 2011 taxes Box 5—Vested Dual Benefit. How to efile 2011 taxes   This is the gross amount of vested dual benefit (VDB) payments paid in 2013, less any 2013 VDB payments you repaid in 2013. How to efile 2011 taxes It is fully taxable. How to efile 2011 taxes VDB payments you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. How to efile 2011 taxes Note. How to efile 2011 taxes The amounts shown in boxes 4 and 5 may represent payments for 2013 and/or other years after 1983. How to efile 2011 taxes Box 6—Supplemental Annuity. How to efile 2011 taxes   This is the gross amount of supplemental annuity benefits paid in 2013, less any 2013 supplemental annuity benefits you repaid in 2013. How to efile 2011 taxes It is fully taxable. How to efile 2011 taxes Supplemental annuity benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. How to efile 2011 taxes Box 7—Total Gross Paid. How to efile 2011 taxes   This is the sum of boxes 4, 5, and 6. How to efile 2011 taxes The amount represents the total pension paid in 2013. How to efile 2011 taxes Include this amount on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. How to efile 2011 taxes Box 8—Repayments. How to efile 2011 taxes   This amount represents any NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit you repaid to the RRB in 2013 for years before 2013 or for unknown years. How to efile 2011 taxes The amount shown in this box has not been deducted from the amounts shown in boxes 4, 5, and 6. How to efile 2011 taxes It only includes repayments of benefits that were taxable to you. How to efile 2011 taxes This means it only includes repayments in 2013 of NSSEB benefits paid after 1985, tier 2 and VDB benefits paid after 1983, and supplemental annuity benefits paid in any year. How to efile 2011 taxes If you included the benefits in your income in the year you received them, you may be able to deduct the repaid amount. How to efile 2011 taxes For more information about repayments, see Repayment of benefits received in an earlier year , later. How to efile 2011 taxes    You may have repaid an overpayment of benefits by returning a payment, by making a payment, or by having an amount withheld from your railroad retirement annuity payment. How to efile 2011 taxes Box 9—Federal Income Tax Withheld. How to efile 2011 taxes   This is the total federal income tax withheld from your NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit. How to efile 2011 taxes Include this on your income tax return as tax withheld. How to efile 2011 taxes If you are a nonresident alien and your tax withholding rate and/or country of legal residence changed during 2013, you will receive more than one Form RRB-1099-R for 2013. How to efile 2011 taxes Determine the total amount of U. How to efile 2011 taxes S. How to efile 2011 taxes federal income tax withheld from your 2013 RRB NSSEB, tier 2, VDB, and supplemental annuity payments by adding the amounts in box 9 of all original 2013 Forms RRB-1099-R, or the latest corrected or duplicate Forms RRB-1099-R you receive. How to efile 2011 taxes Box 10—Rate of Tax. How to efile 2011 taxes   If you are taxed as a U. How to efile 2011 taxes S. How to efile 2011 taxes citizen or resident alien, this box does not apply to you. How to efile 2011 taxes If you are a nonresident alien, an entry in this box indicates the rate at which tax was withheld on the NSSEB, tier 2, VDB, and supplemental annuity payments that were paid to you in 2013. How to efile 2011 taxes If you are a nonresident alien whose tax was withheld at more than one rate during 2013, you will receive a separate Form RRB-1099-R for each rate change during 2013. How to efile 2011 taxes Box 11—Country. How to efile 2011 taxes   If you are taxed as a U. How to efile 2011 taxes S. How to efile 2011 taxes citizen or resident alien, this box does not apply to you. How to efile 2011 taxes If you are a nonresident alien, an entry in this box indicates the country of which you were a resident for tax purposes at the time you received railroad retirement payments in 2013. How to efile 2011 taxes If you are a nonresident alien who was a resident of more than one country during 2013, you will receive a separate Form RRB-1099-R for each country of residence during 2013. How to efile 2011 taxes Box 12—Medicare Premium Total. How to efile 2011 taxes   This is for information purposes only. How to efile 2011 taxes The amount shown in this box represents the total amount of Part B Medicare premiums deducted from your railroad retirement annuity payments in 2013. How to efile 2011 taxes Medicare premium refunds are not included in the Medicare total. How to efile 2011 taxes The Medicare total is normally shown on Form RRB-1099 (if you are a citizen or resident alien of the United States) or Form RRB-1042S (if you are a nonresident alien). How to efile 2011 taxes However, if Form RRB-1099 or Form RRB-1042S is not required for 2013, then this total will be shown on Form RRB-1099-R. How to efile 2011 taxes If your Medicare premiums were deducted from your social security benefits, paid by a third party, refunded to you, and/or you paid the premiums by direct billing, your Medicare total will not be shown in this box. How to efile 2011 taxes Repayment of benefits received in an earlier year. How to efile 2011 taxes   If you had to repay any railroad retirement benefits that you had included in your income in an earlier year because at that time you thought you had an unrestricted right to it, you can deduct the amount you repaid in the year in which you repaid it. How to efile 2011 taxes   If you repaid $3,000 or less in 2013, deduct it on Schedule A (Form 1040), line 23. How to efile 2011 taxes The 2%-of-adjusted-gross-income limit applies to this deduction. How to efile 2011 taxes You cannot take this deduction if you file Form 1040A. How to efile 2011 taxes    If you repaid more than $3,000 in 2013, you can either take a deduction for the amount repaid on Schedule A (Form 1040), line 28 or you can take a credit against your tax. How to efile 2011 taxes For more information, see Repayments in Publication 525. How to efile 2011 taxes Withholding Tax and Estimated Tax Your retirement plan distributions are subject to federal income tax withholding. How to efile 2011 taxes However, you can choose not to have tax withheld on payments you receive unless they are eligible rollover distributions. How to efile 2011 taxes (These are distributions, described later under Rollovers, that are eligible for rollover treatment but are not paid directly to another qualified retirement plan or to a traditional IRA. How to efile 2011 taxes ) 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. How to efile 2011 taxes See Estimated tax , later. How to efile 2011 taxes The withholding rules apply to the taxable part of payments you receive from: An employer pension, annuity, profit-sharing, or stock bonus plan, Any other deferred compensation plan, A traditional individual retirement arrangement (IRA), or A commercial annuity. How to efile 2011 taxes For this purpose, a commercial annuity means an annuity, endowment, or life insurance contract issued by an insurance company. How to efile 2011 taxes There will be no withholding on any part of a distribution where it is reasonable to believe that it will not be includible in gross income. How to efile 2011 taxes Choosing no withholding. How to efile 2011 taxes   You can choose not to have income tax withheld from retirement plan payments unless they are eligible rollover distributions. How to efile 2011 taxes You can make this choice on Form W-4P for periodic and nonperiodic payments. How to efile 2011 taxes This choice generally remains in effect until you revoke it. How to efile 2011 taxes   The payer will ignore your choice not to have tax withheld if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer, before the payment is made, that you gave an incorrect social security number. How to efile 2011 taxes   To choose not to have tax withheld, a U. How to efile 2011 taxes S. How to efile 2011 taxes citizen or resident alien must give the payer a home address in the United States or its possessions. How to efile 2011 taxes Without that address, the payer must withhold tax. How to efile 2011 taxes For example, the payer has to withhold tax if the recipient has provided a U. How to efile 2011 taxes S. How to efile 2011 taxes address for a nominee, trustee, or agent to whom the benefits are delivered, but has not provided his or her own U. How to efile 2011 taxes S. How to efile 2011 taxes home address. How to efile 2011 taxes   If you do not give the payer a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to the payer that you are not a U. How to efile 2011 taxes S. How to efile 2011 taxes citizen, a U. How to efile 2011 taxes S. How to efile 2011 taxes resident alien, or someone who left the country to avoid tax. How to efile 2011 taxes But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. How to efile 2011 taxes This 30% rate will not apply if you are exempt or subject to a reduced rate by treaty. How to efile 2011 taxes For details, get Publication 519. How to efile 2011 taxes Periodic payments. How to efile 2011 taxes   Unless you choose no withholding, your annuity or similar periodic payments (other than eligible rollover distributions) will be treated like wages for withholding purposes. How to efile 2011 taxes Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). How to efile 2011 taxes You should give the payer a completed withholding certificate (Form W-4P or a similar form provided by the payer). How to efile 2011 taxes If you do not, tax will be withheld as if you were married and claiming three withholding allowances. How to efile 2011 taxes   Tax will be withheld as if you were single and were claiming no withholding allowances if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer (before any payment is made) that you gave an incorrect social security number. How to efile 2011 taxes   You must file a new withholding certificate to change the amount of withholding. How to efile 2011 taxes Nonperiodic distributions. How to efile 2011 taxes    Unless you choose no withholding, the withholding rate for a nonperiodic distribution (a payment other than a periodic payment) that is not an eligible rollover distribution is 10% of the distribution. How to efile 2011 taxes You can also ask the payer to withhold an additional amount using Form W-4P. How to efile 2011 taxes The part of any loan treated as a distribution (except an offset amount to repay the loan), explained later, is subject to withholding under this rule. How to efile 2011 taxes Eligible rollover distribution. How to efile 2011 taxes    If you receive an eligible rollover distribution, 20% of it generally will be withheld for income tax. How to efile 2011 taxes You cannot choose not to have tax withheld from an eligible rollover distribution. How to efile 2011 taxes However, tax will not be withheld if you have the plan administrator pay the eligible rollover distribution directly to another qualified plan or an IRA in a direct rollover. How to efile 2011 taxes For more information about eligible rollover distributions, see Rollovers , later. How to efile 2011 taxes Estimated tax. How to efile 2011 taxes   Your estimated tax is the total of your expected income tax, self-employment tax, and certain other taxes for the year, minus your expected credits and withheld tax. How to efile 2011 taxes Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax (after subtracting your withholding and credits) and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 return, or 100% of the tax shown on your 2013 return. How to efile 2011 taxes If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. How to efile 2011 taxes For more information, get Publication 505, Tax Withholding and Estimated Tax. How to efile 2011 taxes In figuring your withholding or estimated tax, remember that a part of your monthly social security or equivalent tier 1 railroad retirement benefits may be taxable. How to efile 2011 taxes See Publication 915. How to efile 2011 taxes You can choose to have income tax withheld from those benefits. How to efile 2011 taxes Use Form W-4V to make this choice. How to efile 2011 taxes Cost (Investment in the Contract) Distributions from your pension or annuity plan may include amounts treated as a recovery of your cost (investment in the contract). How to efile 2011 taxes If any part of a distribution is treated as a recovery of your cost under the rules explained in this publication, that part is tax free. How to efile 2011 taxes Therefore, the first step in figuring how much of a distribution is taxable is to determine the cost of your pension or annuity. How to efile 2011 taxes In general, your cost is your net investment in the contract as of the annuity starting date (or the date of the distribution, if earlier). How to efile 2011 taxes To find this amount, you must first figure the total premiums, contributions, or other amounts you paid. How to efile 2011 taxes This includes the amounts your employer contributed that were taxable to you when paid. How to efile 2011 taxes (However, see Foreign employment contributions , later. How to efile 2011 taxes ) It does not include amounts withheld from your pay on a tax-deferred basis (money that was taken out of your gross pay before taxes were deducted). How to efile 2011 taxes It also does not include amounts you contributed for health and accident benefits (including any additional premiums paid for double indemnity or disability benefits). How to efile 2011 taxes From this total cost you must subtract the following amounts. How to efile 2011 taxes Any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income and that you received by the later of the annuity starting date or the date on which you received your first payment. How to efile 2011 taxes Any other tax-free amounts you received under the contract or plan by the later of the dates in (1). How to efile 2011 taxes If you must use the Simplified Method for your annuity payments, the tax-free part of any single-sum payment received in connection with the start of the annuity payments, regardless of when you received it. How to efile 2011 taxes (See Simplified Method , later, for information on its required use. How to efile 2011 taxes ) If you use the General Rule for your annuity payments, the value of the refund feature in your annuity contract. How to efile 2011 taxes (See General Rule , later, for information on its use. How to efile 2011 taxes ) Your annuity contract has a refund feature if the annuity payments are for your life (or the lives of you and your survivor) and payments in the nature of a refund of the annuity's cost will be made to your beneficiary or estate if all annuitants die before a stated amount or a stated number of payments are made. How to efile 2011 taxes For more information, see Publication 939. How to efile 2011 taxes The tax treatment of the items described in (1) through (3) is discussed later under Taxation of Nonperiodic Payments . How to efile 2011 taxes Form 1099-R. How to efile 2011 taxes If you began receiving periodic payments of a life annuity in 2013, the payer should show your total contributions to the plan in box 9b of your 2013 Form 1099-R. How to efile 2011 taxes Annuity starting date defined. How to efile 2011 taxes   Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed. How to efile 2011 taxes Example. How to efile 2011 taxes On January 1, you completed all your payments required under an annuity contract providing for monthly payments starting on August 1 for the period beginning July 1. How to efile 2011 taxes The annuity starting date is July 1. How to efile 2011 taxes This is the date you use in figuring the cost of the contract and selecting the appropriate number from Table 1 for line 3 of the Simplified Method Worksheet. How to efile 2011 taxes Designated Roth accounts. How to efile 2011 taxes   Your cost in these accounts is your designated Roth contributions that were included in your income as wages subject to applicable withholding requirements. How to efile 2011 taxes Your cost will also include any in-plan Roth rollovers you included in income. How to efile 2011 taxes Foreign employment contributions. How to efile 2011 taxes   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. How to efile 2011 taxes The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (not including the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) but only if the contributions would be excludible from your gross income had they been paid directly to you. How to efile 2011 taxes Foreign employment contributions while a nonresident alien. How to efile 2011 taxes   In determining your cost, special rules apply if you are a U. How to efile 2011 taxes S. How to efile 2011 taxes citizen or resident alien who received distributions in 2013 from a plan to which contributions were made while you were a nonresident alien. How to efile 2011 taxes Your contributions and your employer's contributions are not included in your cost if the contribution: Was made based on compensation which was for services performed outside the United States while you were a nonresident alien, and Was not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if paid as cash compensation when the services were performed. How to efile 2011 taxes Taxation of Periodic Payments This section explains how the periodic payments you receive from a pension or annuity plan are taxed. How to efile 2011 taxes Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). How to efile 2011 taxes These payments are also known as amounts received as an annuity. How to efile 2011 taxes If you receive an amount from your plan that is not a periodic payment, see Taxation of Nonperiodic Payments , later. How to efile 2011 taxes In general, you can recover the cost of your pension or annuity tax free over the period you are to receive the payments. How to efile 2011 taxes The amount of each payment that is more than the part that represents your cost is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). How to efile 2011 taxes Designated Roth accounts. How to efile 2011 taxes   If you receive a qualified distribution from a designated Roth account, the distribution is not included in your gross income. How to efile 2011 taxes This applies to both your cost in the account and income earned on that account. How to efile 2011 taxes 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. How to efile 2011 taxes   If the distribution is not a qualified distribution, the rules discussed in this section apply. How to efile 2011 taxes The designated Roth account is treated as a separate contract. How to efile 2011 taxes Period of participation. How to efile 2011 taxes   The 5-tax-year period of participation is the 5-tax-year period beginning with the first tax year for which the participant made a designated Roth contribution to the plan. How to efile 2011 taxes Therefore, for designated Roth contributions made for 2013, the first year for which a qualified distribution can be made is 2018. How to efile 2011 taxes   However, if a direct rollover is made to the plan from a designated Roth account under another plan, the 5-tax-year period for the recipient plan begins with the first tax year for which the participant first had designated Roth contributions made to the other plan. How to efile 2011 taxes   Your 401(k), 403(b), or 457(b) plan may permit you to roll over amounts from those plans to a designated Roth account within the same plan. How to efile 2011 taxes This is known as an in-plan Roth rollover. How to efile 2011 taxes For more details, see In-plan Roth rollovers , later. How to efile 2011 taxes Fully Taxable Payments The pension or annuity payments that you receive are fully taxable if you have no cost in the contract because any of the following situations applies to you (however, see Insurance Premiums for Retired Public Safety Officers , earlier). How to efile 2011 taxes You did not pay anything or are not considered to have paid anything for your pension or annuity. How to efile 2011 taxes Amounts withheld from your pay on a tax-deferred basis are not considered part of the cost of the pension or annuity payment. How to efile 2011 taxes Your employer did not withhold contributions from your salary. How to efile 2011 taxes You got back all of your contributions tax free in prior years (however, see Exclusion not limited to cost under Partly Taxable Payments, later). How to efile 2011 taxes Report the total amount you got on Form 1040, line 16b; Form 1040A, line 12b; or on Form 1040NR, line 17b. How to efile 2011 taxes You should make no entry on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. How to efile 2011 taxes Deductible voluntary employee contributions. How to efile 2011 taxes   Distributions you receive that are based on your accumulated deductible voluntary employee contributions are generally fully taxable in the year distributed to you. How to efile 2011 taxes Accumulated deductible voluntary employee contributions include net earnings on the contributions. How to efile 2011 taxes If distributed as part of a lump sum, they do not qualify for the 10-year tax option or capital gain treatment, explained later. How to efile 2011 taxes Partly Taxable Payments If you have a cost to recover from your pension or annuity plan (see Cost (Investment in the Contract) , earlier), you can exclude part of each annuity payment from income as a recovery of your cost. How to efile 2011 taxes This tax-free part of the payment is figured when your annuity starts and remains the same each year, even if the amount of the payment changes. How to efile 2011 taxes The rest of each payment is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). How to efile 2011 taxes You figure the tax-free part of the payment using one of the following methods. How to efile 2011 taxes Simplified Method. How to efile 2011 taxes You generally must use this method if your annuity is paid under a qualified plan (a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity plan or contract). How to efile 2011 taxes You cannot use this method if your annuity is paid under a nonqualified plan. How to efile 2011 taxes General Rule. How to efile 2011 taxes You must use this method if your annuity is paid under a nonqualified plan. How to efile 2011 taxes You generally cannot use this method if your annuity is paid under a qualified plan. How to efile 2011 taxes You determine which method to use when you first begin receiving your annuity, and you continue using it each year that you recover part of your cost. How to efile 2011 taxes If you had more than one partly taxable pension or annuity, figure the tax-free part and the taxable part of each separately. How to efile 2011 taxes Qualified plan annuity starting before November 19, 1996. How to efile 2011 taxes   If your annuity is paid under a qualified plan and your annuity starting date (defined earlier under Cost (Investment in the Contract) ) is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the Simplified Method or the General Rule. How to efile 2011 taxes If your annuity starting date is before July 2, 1986, you use the General Rule unless your annuity qualified for the Three-Year Rule. How to efile 2011 taxes If you used the Three-Year Rule (which was repealed for annuities starting after July 1, 1986), your annuity payments are generally now fully taxable. How to efile 2011 taxes Exclusion limit. How to efile 2011 taxes   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. How to efile 2011 taxes Once your annuity starting date is determined, it does not change. How to efile 2011 taxes If you calculate the taxable portion of your annuity payments using the simplified method worksheet, the annuity starting date determines the recovery period for your cost. How to efile 2011 taxes That recovery period begins on your annuity starting date and is not affected by the date you first complete the worksheet. How to efile 2011 taxes Exclusion limited to cost. How to efile 2011 taxes   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a recovery of the cost cannot exceed your total cost. How to efile 2011 taxes Any unrecovered cost at your (or the last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. How to efile 2011 taxes This deduction is not subject to the 2%-of-adjusted-gross-income limit. How to efile 2011 taxes Example 1. How to efile 2011 taxes Your annuity starting date is after 1986, and you exclude $100 a month ($1,200 a year) under the Simplified Method. How to efile 2011 taxes The total cost of your annuity is $12,000. How to efile 2011 taxes Your exclusion ends when you have recovered your cost tax free, that is, after 10 years (120 months). How to efile 2011 taxes After that, your annuity payments are generally fully taxable. How to efile 2011 taxes Example 2. How to efile 2011 taxes The facts are the same as in Example 1, except you die (with no surviving annuitant) after the eighth year of retirement. How to efile 2011 taxes You have recovered tax free only $9,600 (8 × $1,200) of your cost. How to efile 2011 taxes An itemized deduction for your unrecovered cost of $2,400 ($12,000 – $9,600) can be taken on your final return. How to efile 2011 taxes Exclusion not limited to cost. How to efile 2011 taxes   If your annuity starting date is before 1987, you can continue to take your monthly exclusion for as long as you receive your annuity. How to efile 2011 taxes If you chose a joint and survivor annuity, your survivor can continue to take the survivor's exclusion figured as of the annuity starting date. How to efile 2011 taxes The total exclusion may be more than your cost. How to efile 2011 taxes Simplified Method Under the Simplified Method, you figure the tax-free part of each annuity payment by dividing your cost by the total number of anticipated monthly payments. How to efile 2011 taxes For an annuity that is payable for the lives of the annuitants, this number is based on the annuitants' ages on the annuity starting date and is determined from a table. How to efile 2011 taxes For any other annuity, this number is the number of monthly annuity payments under the contract. How to efile 2011 taxes Who must use the Simplified Method. How to efile 2011 taxes   You must use the Simplified Method if your annuity starting date is after November 18, 1996, and you meet both of the following conditions. How to efile 2011 taxes You receive your pension or annuity payments from any of the following plans. How to efile 2011 taxes A qualified employee plan. How to efile 2011 taxes A qualified employee annuity. How to efile 2011 taxes A tax-sheltered annuity plan (403(b) plan). How to efile 2011 taxes On your annuity starting date, at least one of the following conditions applies to you. How to efile 2011 taxes You are under age 75. How to efile 2011 taxes You are entitled to less than 5 years of guaranteed payments. How to efile 2011 taxes Guaranteed payments. How to efile 2011 taxes   Your annuity contract provides guaranteed payments if a minimum number of payments or a minimum amount (for example, the amount of your investment) is payable even if you and any survivor annuitant do not live to receive the minimum. How to efile 2011 taxes If the minimum amount is less than the total amount of the payments you are to receive, barring death, during the first 5 years after payments begin (figured by ignoring any payment increases), you are entitled to less than 5 years of guaranteed payments. How to efile 2011 taxes Annuity starting before November 19, 1996. How to efile 2011 taxes   If your annuity starting date is after July 1, 1986, and before November 19, 1996, and you chose to use the Simplified Method, you must continue to use it each year that you recover part of your cost. How to efile 2011 taxes You could have chosen to use the Simplified Method if your annuity is payable for your life (or the lives of you and your survivor annuitant) and you met both of the conditions listed earlier under Who must use the Simplified Method . How to efile 2011 taxes Who cannot use the Simplified Method. How to efile 2011 taxes   You cannot use the Simplified Method if you receive your pension or annuity from a nonqualified plan or otherwise do not meet the conditions described in the preceding discussion. How to efile 2011 taxes See General Rule , later. How to efile 2011 taxes How to use the Simplified Method. How to efile 2011 taxes    Complete Worksheet A in the back of this publication to figure your taxable annuity for 2013. How to efile 2011 taxes Be sure to keep the completed worksheet; it will help you figure your taxable annuity next year. How to efile 2011 taxes   To complete line 3 of the worksheet, you must determine the total number of expected monthly payments for your annuity. How to efile 2011 taxes How you do this depends on whether the annuity is for a single life, multiple lives, or a fixed period. How to efile 2011 taxes For this purpose, treat an annuity that is payable over the life of an annuitant as payable for that annuitant's life even if the annuity has a fixed-period feature or also provides a temporary annuity payable to the annuitant's child under age 25. How to efile 2011 taxes    You do not need to complete line 3 of the worksheet or make the computation on line 4 if you received annuity payments last year and used last year's worksheet to figure your taxable annuity. How to efile 2011 taxes Instead, enter the amount from line 4 of last year's worksheet on line 4 of this year's worksheet. How to efile 2011 taxes Single-life annuity. How to efile 2011 taxes   If your annuity is payable for your life alone, use Table 1 at the bottom of the worksheet to determine the total number of expected monthly payments. How to efile 2011 taxes Enter on line 3 the number shown for your age on your annuity starting date. How to efile 2011 taxes This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. How to efile 2011 taxes Multiple-lives annuity. How to efile 2011 taxes   If your annuity is payable for the lives of more than one annuitant, use Table 2 at the bottom of the worksheet to determine the total number of expected monthly payments. How to efile 2011 taxes Enter on line 3 the number shown for the annuitants' combined ages on the annuity starting date. How to efile 2011 taxes For an annuity payable to you as the primary annuitant and to more than one survivor annuitant, combine your age and the age of the youngest survivor annuitant. How to efile 2011 taxes For an annuity that has no primary annuitant and is payable to you and others as survivor annuitants, combine the ages of the oldest and youngest annuitants. How to efile 2011 taxes Do not treat as a survivor annuitant anyone whose entitlement to payments depends on an event other than the primary annuitant's death. How to efile 2011 taxes   However, if your annuity starting date is before 1998, do not use Table 2 and do not combine the annuitants' ages. How to efile 2011 taxes Instead, you must use Table 1 at the bottom of the worksheet and enter on line 3 the number shown for the primary annuitant's age on the annuity starting date. How to efile 2011 taxes This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. How to efile 2011 taxes Fixed-period annuity. How to efile 2011 taxes   If your annuity does not depend in whole or in part on anyone's life expectancy, the total number of expected monthly payments to enter on line 3 of the worksheet is the number of monthly annuity payments under the contract. How to efile 2011 taxes Line 6. How to efile 2011 taxes   The amount on line 6 should include all amounts that could have been recovered in prior years. How to efile 2011 taxes If you did not recover an amount in a prior year, you may be able to amend your returns for the affected years. How to efile 2011 taxes Example. How to efile 2011 taxes Bill Smith, age 65, began receiving retirement benefits in 2013 under a joint and survivor annuity. How to efile 2011 taxes Bill's annuity starting date is January 1, 2013. How to efile 2011 taxes The benefits are to be paid for the joint lives of Bill and his wife, Kathy, age 65. How to efile 2011 taxes Bill had contributed $31,000 to a qualified plan and had received no distributions before the annuity starting date. How to efile 2011 taxes Bill is to receive a retirement benefit of $1,200 a month, and Kathy is to receive a monthly survivor benefit of $600 upon Bill's death. How to efile 2011 taxes Bill must use the Simplified Method to figure his taxable annuity because his payments are from a qualified plan and he is under age 75. How to efile 2011 taxes Because his annuity is payable over the lives of more than one annuitant, he uses his and Kathy's combined ages and Table 2 at the bottom of Worksheet A in completing line 3 of the worksheet. How to efile 2011 taxes His completed worksheet is shown later. How to efile 2011 taxes Bill's tax-free monthly amount is $100 ($31,000 ÷ 310) as shown on line 4 of the worksheet. How to efile 2011 taxes Upon Bill's death, if Bill has not recovered the full $31,000 investment, Kathy will also exclude $100 from her $600 monthly payment. How to efile 2011 taxes The full amount of any annuity payments received after 310 payments are paid must be included in gross income. How to efile 2011 taxes If Bill and Kathy die before 310 payments are made, a miscellaneous itemized deduction will be allowed for the unrecovered cost on the final income tax return of the last to die. How to efile 2011 taxes This deduction is not subject to the 2%-of-adjusted-gross-income limit. How to efile 2011 taxes Worksheet A. How to efile 2011 taxes Simplified Method Worksheet for Bill Smith 1. How to efile 2011 taxes Enter the total pension or annuity payments received this year. How to efile 2011 taxes Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. How to efile 2011 taxes $14,400 2. How to efile 2011 taxes Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. How to efile 2011 taxes * See Cost (Investment in the Contract) , earlier 2. How to efile 2011 taxes 31,000   Note. How to efile 2011 taxes 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). How to efile 2011 taxes Otherwise, go to line 3. How to efile 2011 taxes     3. How to efile 2011 taxes Enter the appropriate number from Table 1 below. How to efile 2011 taxes 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 3. How to efile 2011 taxes 310 4. How to efile 2011 taxes Divide line 2 by the number on line 3 4. How to efile 2011 taxes 100 5. How to efile 2011 taxes Multiply line 4 by the number of months for which this year's payments were made. How to efile 2011 taxes If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. How to efile 2011 taxes Otherwise, go to line 6 5. How to efile 2011 taxes 1,200 6. How to efile 2011 taxes Enter any amount previously recovered tax free in years after 1986. How to efile 2011 taxes This is the amount shown on line 10 of your worksheet for last year 6. How to efile 2011 taxes -0- 7. How to efile 2011 taxes Subtract line 6 from line 2 7. How to efile 2011 taxes 31,000 8. How to efile 2011 taxes Enter the smaller of line 5 or line 7 8. How to efile 2011 taxes 1,200 9. How to efile 2011 taxes Taxable amount for year. How to efile 2011 taxes Subtract line 8 from line 1. How to efile 2011 taxes Enter the result, but not less than zero. How to efile 2011 taxes Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. How to efile 2011 taxes Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. How to efile 2011 taxes If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. How to efile 2011 taxes $13,200 10. How to efile 2011 taxes Was your annuity starting date before 1987? □ Yes. How to efile 2011 taxes STOP. How to efile 2011 taxes Do not complete the rest of this worksheet. How to efile 2011 taxes  ☑ No. How to efile 2011 taxes Add lines 6 and 8. How to efile 2011 taxes This is the amount you have recovered tax free through 2013. How to efile 2011 taxes You will need this number if you need to fill out this worksheet next year 10. How to efile 2011 taxes 1,200 11. How to efile 2011 taxes Balance of cost to be recovered. How to efile 2011 taxes Subtract line 10 from line 2. How to efile 2011 taxes If zero, you will not have to complete this worksheet next year. How to efile 2011 taxes The payments you receive next year will generally be fully taxable 11. How to efile 2011 taxes $29,800         * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. How to efile 2011 taxes           Table 1 for Line 3 Above       AND your annuity starting date was—     IF the age at annuity starting date was. How to efile 2011 taxes . How to efile 2011 taxes . How to efile 2011 taxes BEFORE November 19, 1996, enter on line 3. How to efile 2011 taxes . How to efile 2011 taxes . How to efile 2011 taxes AFTER November 18, 1996, enter on line 3. How to efile 2011 taxes . How to efile 2011 taxes . How to efile 2011 taxes     55 or under 300 360     56-60 260 310     61-65 240 260     66-70 170 210     71 or older 120 160     Table 2 for Line 3 Above     IF the combined ages at  annuity starting date were. How to efile 2011 taxes . How to efile 2011 taxes . How to efile 2011 taxes THEN enter on line 3. How to efile 2011 taxes . How to efile 2011 taxes . How to efile 2011 taxes     110 or under   410     111-120   360     121-130   310     131-140   260     141 or older   210   Multiple annuitants. How to efile 2011 taxes   If you and one or more other annuitants receive payments at the same time, you exclude from each annuity payment a pro rata share of the monthly tax-free amount. How to efile 2011 taxes Figure your share by taking the following steps. How to efile 2011 taxes Complete your worksheet through line 4 to figure the monthly tax-free amount. How to efile 2011 taxes Divide the amount of your monthly payment by the total amount of the monthly payments to all annuitants. How to efile 2011 taxes Multiply the amount on line 4 of your worksheet by the amount figured in (2) above. How to efile 2011 taxes The result is your share of the monthly tax-free amount. How to efile 2011 taxes   Replace the amount on line 4 of the worksheet with the result in (3) above. How to efile 2011 taxes Enter that amount on line 4 of your worksheet each year. How to efile 2011 taxes General Rule Under the General Rule, you determine the tax-free part of each annuity payment based on the ratio of the cost of the contract to the total expected return. How to efile 2011 taxes Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. How to efile 2011 taxes To figure it, you must use life expectancy (actuarial) tables prescribed by the IRS. How to efile 2011 taxes Who must use the General Rule. How to efile 2011 taxes   You must use the General Rule if you receive pension or annuity payments from: A nonqualified plan (such as a private annuity, a purchased commercial annuity, or a nonqualified employee plan), or A qualified plan if you are age 75 or older on your annuity starting date and your annuity payments are guaranteed for at least 5 years. How to efile 2011 taxes Annuity starting before November 19, 1996. How to efile 2011 taxes   If your annuity starting date is after July 1, 1986, and before November 19, 1996, you had to use the General Rule for either circumstance just described. How to efile 2011 taxes You also had to use it for any fixed-period annuity. How to efile 2011 taxes If you did not have to use the General Rule, you could have chosen to use it. How to efile 2011 taxes If your annuity starting date is before July 2, 1986, you had to use the General Rule unless you could use the Three-Year Rule. How to efile 2011 taxes   If you had to use the General Rule (or chose to use it), you must continue to use it each year that you recover your cost. How to efile 2011 taxes Who cannot use the General Rule. How to efile 2011 taxes   You cannot use the General Rule if you receive your pension or annuity from a qualified plan and none of the circumstances described in the preceding discussions apply to you. How to efile 2011 taxes See Simplified Method , earlier. How to efile 2011 taxes More information. How to efile 2011 taxes   For complete information on using the General Rule, including the actuarial tables you need, see Publication 939. How to efile 2011 taxes Taxation of Nonperiodic Payments This section of the publication explains how any nonperiodic distributions you receive under a pension or annuity plan are taxed. How to efile 2011 taxes Nonperiodic distributions are also known as amounts not received as an annuity. How to efile 2011 taxes They include all payments other than periodic payments and corrective distributions. How to efile 2011 taxes For example, the following items are treated as nonperiodic distributions. How to efile 2011 taxes Cash withdrawals. How to efile 2011 taxes Distributions of current earnings (dividends) on your investment. How to efile 2011 taxes However, do not include these distributions in your income to the extent the insurer keeps them to pay premiums or other consideration for the contract. How to efile 2011 taxes Certain loans. How to efile 2011 taxes See Loans Treated as Distributions , later. How to efile 2011 taxes The value of annuity contracts transferred without full and adequate consideration. How to efile 2011 taxes See Transfers of Annuity Contracts , later. How to efile 2011 taxes Corrective distributions of excess plan contributions. How to efile 2011 taxes   Generally, if the contributions made for you during the year to certain retirement plans exceed certain limits, the excess is taxable to you. How to efile 2011 taxes To correct an excess, your plan may distribute it to you (along with any income earned on the excess). How to efile 2011 taxes Although the plan reports the corrective distributions on Form 1099-R, the distribution is not treated as a nonperiodic distribution from the plan. How to efile 2011 taxes It is not subject to the allocation rules explained in the following discussion, it cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. How to efile 2011 taxes    If your retirement plan made a corrective distribution of excess amounts (excess deferrals, excess contributions, or excess annual additions), your Form 1099-R should have the code “8,” “B,” “P,” or “E” in box 7. How to efile 2011 taxes   For information on plan contribution limits and how to report corrective distributions of excess contributions, see Retirement Plan Contributions under Employee Compensation in Publication 525. How to efile 2011 taxes Figuring the Taxable Amount How you figure the taxable amount of a nonperiodic distribution depends on whether it is made before the annuity starting date, or on or after the annuity starting date. How to efile 2011 taxes If it is made before the annuity starting date, its tax treatment also depends on whether it is made under a qualified or nonqualified plan. How to efile 2011 taxes If it is made under a nonqualified plan, its tax treatment depends on whether it fully discharges the contract, is received under certain life insurance or endowment contracts, or is allocable to an investment you made before August 14, 1982. How to efile 2011 taxes You may be able to roll over the taxable amount of a nonperiodic distribution from a qualified retirement plan into another qualified retirement plan or a traditional IRA tax free. How to efile 2011 taxes See Rollovers, later. How to efile 2011 taxes If you do not make a tax-free rollover and the distribution qualifies as a lump-sum distribution, you may be able to elect an optional method of figuring the tax on the taxable amount. How to efile 2011 taxes See Lump-Sum Distributions, later. How to efile 2011 taxes Annuity starting date. How to efile 2011 taxes   The annuity starting date is either the first day of the first period for which you receive an annuity payment under the contract or the date on which the obligation under the contract becomes fixed, whichever is later. How to efile 2011 taxes Distributions of employer securities. How to efile 2011 taxes    If you receive a distribution of employer securities from a qualified retirement plan, you may be able to defer the tax on the net unrealized appreciation (NUA) in the securities. How to efile 2011 taxes The NUA is the net increase in the securities' value while they were in the trust. How to efile 2011 taxes This tax deferral applies to distributions of the employer corporation's stocks, bonds, registered debentures, and debentures with interest coupons attached. How to efile 2011 taxes   If the distribution is a lump-sum distribution, tax is deferred on all of the NUA unless you choose to include it in your income for the year of the distribution. How to efile 2011 taxes    A lump-sum distribution for this purpose is the distribution or payment of a plan participant's entire balance (within a single tax year) from all of the employer's qualified plans of one kind (pension, profit-sharing, or stock bonus plans), but only if paid: Because of the plan participant's death, After the participant reaches age 59½, Because the participant, if an employee, separates from service, or After the participant, if a self-employed individual, becomes totally and permanently disabled. How to efile 2011 taxes    If you choose to include NUA in your income for the year of the distribution and the participant was born before January 2, 1936, you may be able to figure the tax on the NUA using the optional methods described und
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How to efile 2011 taxes 16. How to efile 2011 taxes   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. How to efile 2011 taxes Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. How to efile 2011 taxes Free help with your tax return. How to efile 2011 taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to efile 2011 taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. How to efile 2011 taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to efile 2011 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to efile 2011 taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. How to efile 2011 taxes To find the nearest VITA or TCE site, visit IRS. How to efile 2011 taxes gov or call 1-800-906-9887. How to efile 2011 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to efile 2011 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to efile 2011 taxes aarp. How to efile 2011 taxes org/money/taxaide or call 1-888-227-7669. How to efile 2011 taxes   For more information on these programs, go to IRS. How to efile 2011 taxes gov and enter “VITA” in the search box. How to efile 2011 taxes Internet. How to efile 2011 taxes IRS. How to efile 2011 taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. How to efile 2011 taxes Apply for an Employer Identification Number (EIN). How to efile 2011 taxes Go to IRS. How to efile 2011 taxes gov and enter Apply for an EIN in the search box. How to efile 2011 taxes Request an Electronic Filing PIN by going to IRS. How to efile 2011 taxes gov and entering Electronic Filing PIN in the search box. How to efile 2011 taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. How to efile 2011 taxes gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to efile 2011 taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to efile 2011 taxes Checking the status of your amended return. How to efile 2011 taxes Go to IRS. How to efile 2011 taxes gov and enter Where's My Amended Return in the search box. How to efile 2011 taxes Download forms, instructions, and publications, including some accessible versions. How to efile 2011 taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. How to efile 2011 taxes gov or IRS2Go. How to efile 2011 taxes Tax return and tax account transcripts are generally available for the current year and past three years. How to efile 2011 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to efile 2011 taxes gov. How to efile 2011 taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to efile 2011 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to efile 2011 taxes gov. How to efile 2011 taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. How to efile 2011 taxes gov or IRS2Go. How to efile 2011 taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. How to efile 2011 taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. How to efile 2011 taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. How to efile 2011 taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. How to efile 2011 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to efile 2011 taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. How to efile 2011 taxes gov. How to efile 2011 taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to efile 2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to efile 2011 taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. How to efile 2011 taxes AARP offers the Tax-Aide counseling program as part of the TCE program. How to efile 2011 taxes Visit AARP's website to find the nearest Tax-Aide location. How to efile 2011 taxes Research your tax questions. How to efile 2011 taxes Search publications and instructions by topic or keyword. How to efile 2011 taxes Read the Internal Revenue Code, regulations, or other official guidance. How to efile 2011 taxes Read Internal Revenue Bulletins. How to efile 2011 taxes Sign up to receive local and national tax news by email. How to efile 2011 taxes Phone. How to efile 2011 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to efile 2011 taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. How to efile 2011 taxes Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to efile 2011 taxes Call to locate the nearest volunteer help site, 1-800-906-9887. How to efile 2011 taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to efile 2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to efile 2011 taxes Most VITA and TCE sites offer free electronic filing. How to efile 2011 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to efile 2011 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to efile 2011 taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. How to efile 2011 taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. How to efile 2011 taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to efile 2011 taxes Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to efile 2011 taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to efile 2011 taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. How to efile 2011 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to efile 2011 taxes Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). How to efile 2011 taxes You should receive your order within 10 business days. How to efile 2011 taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. How to efile 2011 taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. How to efile 2011 taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. How to efile 2011 taxes Call to ask tax questions, 1-800-829-1040. How to efile 2011 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to efile 2011 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to efile 2011 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. How to efile 2011 taxes gsa. How to efile 2011 taxes gov/fedrelay. How to efile 2011 taxes Walk-in. How to efile 2011 taxes You can find a selection of forms, publications and services — in-person, face-to-face. How to efile 2011 taxes Products. How to efile 2011 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to efile 2011 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to efile 2011 taxes Services. How to efile 2011 taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. How to efile 2011 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to efile 2011 taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. How to efile 2011 taxes No appointment is necessary—just walk in. How to efile 2011 taxes Before visiting, check www. How to efile 2011 taxes irs. How to efile 2011 taxes gov/localcontacts for hours of operation and services provided. How to efile 2011 taxes Mail. How to efile 2011 taxes You can send your order for forms, instructions, and publications to the address below. How to efile 2011 taxes You should receive a response within 10 business days after your request is received. How to efile 2011 taxes  Internal Revenue Service 1201 N. How to efile 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. How to efile 2011 taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to efile 2011 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to efile 2011 taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. How to efile 2011 taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to efile 2011 taxes You face (or your business is facing) an immediate threat of adverse action. How to efile 2011 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to efile 2011 taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to efile 2011 taxes Here's why we can help: TAS is an independent organization within the IRS. How to efile 2011 taxes Our advocates know how to work with the IRS. How to efile 2011 taxes Our services are free and tailored to meet your needs. How to efile 2011 taxes We have offices in every state, the District of Columbia, and Puerto Rico. How to efile 2011 taxes How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. How to efile 2011 taxes irs. How to efile 2011 taxes gov/advocate, or call us toll-free at 1-877-777-4778. How to efile 2011 taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to efile 2011 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to efile 2011 taxes irs. How to efile 2011 taxes gov/sams. How to efile 2011 taxes Low Income Taxpayer Clinics. How to efile 2011 taxes   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. How to efile 2011 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to efile 2011 taxes Visit www. How to efile 2011 taxes TaxpayerAdvocate. How to efile 2011 taxes irs. How to efile 2011 taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to efile 2011 taxes Prev  Up  Next   Home   More Online Publications