File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Soon Can I File My 2013 Taxes

2007 Tax ReturnsWww Freetax Com1040x For 2011Www Irs Gov Form1040ez2011 Tax FormsAmending Tax Return OnlineTax Form 1040 EzHr Block Free State ReturnE File State Return For Free2009 1040xFile An Amended Tax Return Online Free1040ex FormFill Out 1040xCan I Efile My 2011 Tax ReturnHow To File Your State TaxesIrs Amended Return FormFederal Income Tax 1040ez OnlineHow Do I Amend My Taxes1040ez OnlineH & R Block EfileCan I Efile My 2012 Taxes NowIrs 2012 Tax Return FormsHow Do I File Taxes For 2010Free Tax OnlineEfile State Income TaxAmmend Tax ReturnFreetaxusa 2011File Past Year TaxesHrblock Free FileCan I Efile My 2011 Taxes In 2013Free Filing State Income TaxForms 1040x2009 Tax Form 10402014 1040 Ez FormHow To Do TaxesWww Ir Gov1040ez Instructions 2012State Income Taxes More:label_state_20income_20taxes More:taxesWhere Can I File My State Taxes For Free2013 Irs 1040ez

Soon Can I File My 2013 Taxes

Soon can i file my 2013 taxes 4. Soon can i file my 2013 taxes   Reporting Gains and Losses Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Information Returns Schedule D and Form 8949Long and Short Term Net Gain or Loss Treatment of Capital Losses Capital Gains Tax Rates Form 4797Mark-to-market election. Soon can i file my 2013 taxes Introduction This chapter explains how to report capital gains and losses and ordinary gains and losses from sales, exchanges, and other dispositions of property. Soon can i file my 2013 taxes Although this discussion refers to Schedule D (Form 1040) and Form 8949, many of the rules discussed here also apply to taxpayers other than individuals. Soon can i file my 2013 taxes However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Soon can i file my 2013 taxes Topics - This chapter discusses: Information returns Schedule D (Form 1040) Form 4797 Form 8949 Useful Items - You may want to see: Publication 550 Investment Income and Expenses 537 Installment Sales Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-S Proceeds From Real Estate Transactions 4684 Casualties and Thefts 4797 Sales of Business Property 6252 Installment Sale Income 6781 Gains and Losses from Section 1256 Contracts and Straddles 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. Soon can i file my 2013 taxes Information Returns If you sell or exchange certain assets, you should receive an information return showing the proceeds of the sale. Soon can i file my 2013 taxes This information is also provided to the IRS. Soon can i file my 2013 taxes Form 1099-B. Soon can i file my 2013 taxes   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a substitute statement from the broker. Soon can i file my 2013 taxes Use the Form 1099-B or a substitute statement to complete Form 8949 and/or Schedule D. Soon can i file my 2013 taxes Whether or not you receive 1099-B, you must report all taxable sales of stock, bonds, commodities, etc. Soon can i file my 2013 taxes on Form 8949 and/or Schedule D, as applicable. Soon can i file my 2013 taxes For more information on figuring gains and losses from these transactions, see chapter 4 in Publication 550. Soon can i file my 2013 taxes For information on reporting the gains and losses, see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). Soon can i file my 2013 taxes Form 1099-S. Soon can i file my 2013 taxes   An information return must be provided on certain real estate transactions. Soon can i file my 2013 taxes Generally, the person responsible for closing the transaction (the “real estate reporting person”) must report on Form 1099-S sales or exchanges of the following types of property. Soon can i file my 2013 taxes Land (improved or unimproved), including air space. Soon can i file my 2013 taxes An inherently permanent structure, including any residential, commercial, or industrial building. Soon can i file my 2013 taxes A condominium unit and its related fixtures and common elements (including land). Soon can i file my 2013 taxes Stock in a cooperative housing corporation. Soon can i file my 2013 taxes If you sold or exchanged any of the above types of property, the “real estate reporting person” must give you a copy of Form 1099-S or a statement containing the same information as the Form 1099-S. Soon can i file my 2013 taxes The “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. Soon can i file my 2013 taxes   For more information see chapter 4 in Publication 550. Soon can i file my 2013 taxes Also, see the Instructions for Form 8949. Soon can i file my 2013 taxes Schedule D and Form 8949 Form 8949. Soon can i file my 2013 taxes   Individuals, corporations, and partnerships, use Form 8949 to report the following. Soon can i file my 2013 taxes    Sales or exchanges of capital assets, including stocks, bonds, etc. Soon can i file my 2013 taxes , and real estate (if not reported on another form or schedule such as Form 4684, 4797, 6252, 6781, or 8824). Soon can i file my 2013 taxes Include these transactions even if you did not receive a Form 1099-B or 1099-S. Soon can i file my 2013 taxes Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit. Soon can i file my 2013 taxes Nonbusiness bad debts. Soon can i file my 2013 taxes   Individuals, If you are filing a joint return, complete as many copies of Form 8949 as you need to report all of your and your spouse's transactions. Soon can i file my 2013 taxes You and your spouse may list your transactions on separate forms or you may combine them. Soon can i file my 2013 taxes However, you must include on your Schedule D the totals from all Forms 8949 for both you and your spouse. Soon can i file my 2013 taxes    Corporations and electing large partnerships also use Form 8949 to report their share of gain or loss from a partnership, S Corporation, estate or trust. Soon can i file my 2013 taxes   Business entities meeting certain criteria, may have an exception to some of the normal requirements for completing Form 8949. Soon can i file my 2013 taxes See the Instructions for Form 8949. Soon can i file my 2013 taxes Schedule D. Soon can i file my 2013 taxes    Use Schedule D (Form 1040) to figure the overall gain or loss from transactions reported on Form 8949, and to report certain transactions you do not have to report on Form 8949. Soon can i file my 2013 taxes Before completing Schedule D, you may have to complete other forms as shown below. Soon can i file my 2013 taxes    Complete all applicable lines of Form 8949 before completing lines 1b, 2, 3, 8b, 9, or 10 of your applicable Schedule D. Soon can i file my 2013 taxes Enter on Schedule D the combined totals from all your Forms 8949. Soon can i file my 2013 taxes For a sale, exchange, or involuntary conversion of business property, complete Form 4797 (discussed later). Soon can i file my 2013 taxes For a like-kind exchange, complete Form 8824. Soon can i file my 2013 taxes See Reporting the exchange under Like-Kind Exchanges in chapter 1. Soon can i file my 2013 taxes For an installment sale, complete Form 6252. Soon can i file my 2013 taxes See Publication 537. Soon can i file my 2013 taxes For an involuntary conversion due to casualty or theft, complete Form 4684. Soon can i file my 2013 taxes See Publication 547, Casualties, Disasters, and Thefts. Soon can i file my 2013 taxes For a disposition of an interest in, or property used in, an activity to which the at-risk rules apply, complete Form 6198, At-Risk Limitations. Soon can i file my 2013 taxes See Publication 925, Passive Activity and At-Risk Rules. Soon can i file my 2013 taxes For a disposition of an interest in, or property used in, a passive activity, complete Form 8582, Passive Activity Loss Limitations. Soon can i file my 2013 taxes See Publication 925. Soon can i file my 2013 taxes For gains and losses from section 1256 contracts and straddles, complete Form 6781. Soon can i file my 2013 taxes See Publication 550. Soon can i file my 2013 taxes Personal-use property. Soon can i file my 2013 taxes   Report gain on the sale or exchange of property held for personal use (such as your home) on Form 8949 and Schedule D (Form 1040), as applicable. Soon can i file my 2013 taxes Loss from the sale or exchange of property held for personal use is not deductible. Soon can i file my 2013 taxes But if you had a loss from the sale or exchange of real estate held for personal use for which you received a Form 1099-S, report the transaction on Form 8949 and Schedule D, even though the loss is not deductible. Soon can i file my 2013 taxes See the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949 for information on how to report the transaction. Soon can i file my 2013 taxes Long and Short Term Where you report a capital gain or loss depends on how long you own the asset before you sell or exchange it. Soon can i file my 2013 taxes The time you own an asset before disposing of it is the holding period. Soon can i file my 2013 taxes If you received a Form 1099-B, (or substitute statement) box 1c may help you determine whether the gain or loss is short-term or long-term. Soon can i file my 2013 taxes If you hold a capital asset 1 year or less, the gain or loss from its disposition is short term. Soon can i file my 2013 taxes Report it in Part I of Form 8949 and/or Schedule D, as applicable. Soon can i file my 2013 taxes If you hold a capital asset longer than 1 year, the gain or loss from its disposition is long term. Soon can i file my 2013 taxes Report it in Part II of Form 8949 and/or Schedule D, as applicable. Soon can i file my 2013 taxes   Table 4-1. Soon can i file my 2013 taxes Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. Soon can i file my 2013 taxes . Soon can i file my 2013 taxes . Soon can i file my 2013 taxes  THEN you have a. Soon can i file my 2013 taxes . Soon can i file my 2013 taxes . Soon can i file my 2013 taxes 1 year or less, Short-term capital gain or  loss. Soon can i file my 2013 taxes More than 1 year, Long-term capital gain or  loss. Soon can i file my 2013 taxes These distinctions are essential to correctly arrive at your net capital gain or loss. Soon can i file my 2013 taxes Capital losses are allowed in full against capital gains plus up to $3,000 of ordinary income. Soon can i file my 2013 taxes See Capital Gains Tax Rates, later. Soon can i file my 2013 taxes Holding period. Soon can i file my 2013 taxes   To figure if you held property longer than 1 year, start counting on the day following the day you acquired the property. Soon can i file my 2013 taxes The day you disposed of the property is part of your holding period. Soon can i file my 2013 taxes Example. Soon can i file my 2013 taxes If you bought an asset on June 19, 2012, you should start counting on June 20, 2012. Soon can i file my 2013 taxes If you sold the asset on June 19, 2013, your holding period is not longer than 1 year, but if you sold it on June 20, 2013, your holding period is longer than 1 year. Soon can i file my 2013 taxes Patent property. Soon can i file my 2013 taxes   If you dispose of patent property, you generally are considered to have held the property longer than 1 year, no matter how long you actually held it. Soon can i file my 2013 taxes For more information, see Patents in chapter 2. Soon can i file my 2013 taxes Inherited property. Soon can i file my 2013 taxes   If you inherit property, you are considered to have held the property longer than 1 year, regardless of how long you actually held it. Soon can i file my 2013 taxes Installment sale. Soon can i file my 2013 taxes   The gain from an installment sale of an asset qualifying for long-term capital gain treatment in the year of sale continues to be long term in later tax years. Soon can i file my 2013 taxes If it is short term in the year of sale, it continues to be short term when payments are received in later tax years. Soon can i file my 2013 taxes    The date the installment payment is received determines the capital gains rate that should be applied not the date the asset was sold under an installment contract. Soon can i file my 2013 taxes Nontaxable exchange. Soon can i file my 2013 taxes   If you acquire an asset in exchange for another asset and your basis for the new asset is figured, in whole or in part, by using your basis in the old property, the holding period of the new property includes the holding period of the old property. Soon can i file my 2013 taxes That is, it begins on the same day as your holding period for the old property. Soon can i file my 2013 taxes Example. Soon can i file my 2013 taxes You bought machinery on December 4, 2012. Soon can i file my 2013 taxes On June 4, 2013, you traded this machinery for other machinery in a nontaxable exchange. Soon can i file my 2013 taxes On December 5, 2013, you sold the machinery you got in the exchange. Soon can i file my 2013 taxes Your holding period for this machinery began on December 5, 2012. Soon can i file my 2013 taxes Therefore, you held it longer than 1 year. Soon can i file my 2013 taxes Corporate liquidation. Soon can i file my 2013 taxes   The holding period for property you receive in a liquidation generally starts on the day after you receive it if gain or loss is recognized. Soon can i file my 2013 taxes Profit-sharing plan. Soon can i file my 2013 taxes   The holding period of common stock withdrawn from a qualified contributory profit-sharing plan begins on the day following the day the plan trustee delivered the stock to the transfer agent with instructions to reissue the stock in your name. Soon can i file my 2013 taxes Gift. Soon can i file my 2013 taxes   If you receive a gift of property and your basis in it is figured using the donor's basis, your holding period includes the donor's holding period. Soon can i file my 2013 taxes For more information on basis, see Publication 551, Basis of Assets. Soon can i file my 2013 taxes Real property. Soon can i file my 2013 taxes   To figure how long you held real property, start counting on the day after you received title to it or, if earlier, the day after you took possession of it and assumed the burdens and privileges of ownership. Soon can i file my 2013 taxes   However, taking possession of real property under an option agreement is not enough to start the holding period. Soon can i file my 2013 taxes The holding period cannot start until there is an actual contract of sale. Soon can i file my 2013 taxes The holding period of the seller cannot end before that time. Soon can i file my 2013 taxes Repossession. Soon can i file my 2013 taxes   If you sell real property but keep a security interest in it and then later repossess it, your holding period for a later sale includes the period you held the property before the original sale, as well as the period after the repossession. Soon can i file my 2013 taxes Your holding period does not include the time between the original sale and the repossession. Soon can i file my 2013 taxes That is, it does not include the period during which the first buyer held the property. Soon can i file my 2013 taxes Nonbusiness bad debts. Soon can i file my 2013 taxes   Nonbusiness bad debts are short-term capital losses. Soon can i file my 2013 taxes For information on nonbusiness bad debts, see chapter 4 of Publication 550. Soon can i file my 2013 taxes    Net Gain or Loss The totals for short-term capital gains and losses and the totals for long-term capital gains and losses must be figured separately. Soon can i file my 2013 taxes Net short-term capital gain or loss. Soon can i file my 2013 taxes   Combine your short-term capital gains and losses, including your share of short-term capital gains or losses from partnerships, S corporations, and fiduciaries and any short-term capital loss carryover. Soon can i file my 2013 taxes Do this by adding all your short-term capital gains. Soon can i file my 2013 taxes Then add all your short-term capital losses. Soon can i file my 2013 taxes Subtract the lesser total from the other. Soon can i file my 2013 taxes The result is your net short-term capital gain or loss. Soon can i file my 2013 taxes Net long-term capital gain or loss. Soon can i file my 2013 taxes   Follow the same steps to combine your long-term capital gains and losses. Soon can i file my 2013 taxes Include the following items. Soon can i file my 2013 taxes Net section 1231 gain from Part I, Form 4797, after any adjustment for nonrecaptured section 1231 losses from prior tax years. Soon can i file my 2013 taxes Capital gain distributions from regulated investment companies (mutual funds) and real estate investment trusts. Soon can i file my 2013 taxes Your share of long-term capital gains or losses from partnerships, S corporations, and fiduciaries. Soon can i file my 2013 taxes Any long-term capital loss carryover. Soon can i file my 2013 taxes The result from combining these items with other long-term capital gains and losses is your net long-term capital gain or loss. Soon can i file my 2013 taxes Net gain. Soon can i file my 2013 taxes   If the total of your capital gains is more than the total of your capital losses, the difference is taxable. Soon can i file my 2013 taxes Different tax rates may apply to the part that is a net capital gain. Soon can i file my 2013 taxes See Capital Gains Tax Rates, later. Soon can i file my 2013 taxes Net loss. Soon can i file my 2013 taxes   If the total of your capital losses is more than the total of your capital gains, the difference is deductible. Soon can i file my 2013 taxes But there are limits on how much loss you can deduct and when you can deduct it. Soon can i file my 2013 taxes See Treatment of Capital Losses, next. Soon can i file my 2013 taxes    Treatment of Capital Losses If your capital losses are more than your capital gains, you can deduct the difference as a capital loss deduction even if you do not have ordinary income to offset it. Soon can i file my 2013 taxes The yearly limit on the amount of the capital loss you can deduct is $3,000 ($1,500 if you are married and file a separate return). Soon can i file my 2013 taxes Table 4-2. Soon can i file my 2013 taxes Holding Period for Different Types of Acquisitions Type of acquisition: When your holding period starts: Stocks and bonds bought on a securities market Day after trading date you bought security. Soon can i file my 2013 taxes Ends on trading date you sold security. Soon can i file my 2013 taxes U. Soon can i file my 2013 taxes S. Soon can i file my 2013 taxes Treasury notes and bonds If bought at auction, day after notification of bid acceptance. Soon can i file my 2013 taxes If bought through subscription, day after subscription was submitted. Soon can i file my 2013 taxes Nontaxable exchanges Day after date you acquired old property. Soon can i file my 2013 taxes Gift If your basis is giver's adjusted basis, same day as giver's holding period began. Soon can i file my 2013 taxes If your basis is FMV, day after date of gift. Soon can i file my 2013 taxes Real property bought Generally, day after date you received title to the property. Soon can i file my 2013 taxes Real property repossessed Day after date you originally received title to the property, but does not include time between the original sale and date of repossession. Soon can i file my 2013 taxes Capital loss carryover. Soon can i file my 2013 taxes   Generally, you have a capital loss carryover if either of the following situations applies to you. Soon can i file my 2013 taxes Your net loss is more than the yearly limit. Soon can i file my 2013 taxes Your taxable income without your deduction for exemptions is less than zero. Soon can i file my 2013 taxes If either of these situations applies to you for 2013, see Capital Losses under Reporting Capital Gains and Losses in chapter 4 of Publication 550 to figure the amount you can carryover to 2014. Soon can i file my 2013 taxes Example. Soon can i file my 2013 taxes Bob and Gloria Sampson sold property in 2013. Soon can i file my 2013 taxes The sale resulted in a capital loss of $7,000. Soon can i file my 2013 taxes The Sampsons had no other capital transactions. Soon can i file my 2013 taxes On their joint 2013 return, the Sampsons deduct $3,000, the yearly limit. Soon can i file my 2013 taxes They had taxable income of $2,000. Soon can i file my 2013 taxes The unused part of the loss, $4,000 ($7,000 − $3,000), is carried over to 2014. Soon can i file my 2013 taxes If the Sampsons' capital loss had been $2,000, it would not have been more than the yearly limit. Soon can i file my 2013 taxes Their capital loss deduction would have been $2,000. Soon can i file my 2013 taxes They would have no carryover to 2014. Soon can i file my 2013 taxes Short-term and long-term losses. Soon can i file my 2013 taxes   When you carry over a loss, it retains its original character as either long term or short term. Soon can i file my 2013 taxes A short-term loss you carry over to the next tax year is added to short-term losses occurring in that year. Soon can i file my 2013 taxes A long-term loss you carry over to the next tax year is added to long-term losses occurring in that year. Soon can i file my 2013 taxes A long-term capital loss you carry over to the next year reduces that year's long-term gains before its short-term gains. Soon can i file my 2013 taxes   If you have both short-term and long-term losses, your short-term losses are used first against your allowable capital loss deduction. Soon can i file my 2013 taxes If, after using your short-term losses, you have not reached the limit on the capital loss deduction, use your long-term losses until you reach the limit. Soon can i file my 2013 taxes To figure your capital loss carryover from 2013 to 2014 use the Capital Loss Carryover Worksheet in the 2013 Instructions for Schedule D (Form 1040). Soon can i file my 2013 taxes Joint and separate returns. Soon can i file my 2013 taxes   On a joint return, the capital gains and losses of spouses are figured as the gains and losses of an individual. Soon can i file my 2013 taxes If you are married and filing a separate return, your yearly capital loss deduction is limited to $1,500. Soon can i file my 2013 taxes Neither you nor your spouse can deduct any part of the other's loss. Soon can i file my 2013 taxes   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. Soon can i file my 2013 taxes However, if you and your spouse once filed jointly and are now filing separately, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. Soon can i file my 2013 taxes Death of taxpayer. Soon can i file my 2013 taxes   Capital losses cannot be carried over after a taxpayer's death. Soon can i file my 2013 taxes They are deductible only on the final income tax return filed on the decedent's behalf. Soon can i file my 2013 taxes The yearly limit discussed earlier still applies in this situation. Soon can i file my 2013 taxes Even if the loss is greater than the limit, the decedent's estate cannot deduct the difference or carry it over to following years. Soon can i file my 2013 taxes Corporations. Soon can i file my 2013 taxes   A corporation can deduct capital losses only up to the amount of its capital gains. Soon can i file my 2013 taxes In other words, if a corporation has a net capital loss, it cannot be deducted in the current tax year. Soon can i file my 2013 taxes It must be carried to other tax years and deducted from capital gains occurring in those years. Soon can i file my 2013 taxes For more information, see Publication 542. Soon can i file my 2013 taxes Capital Gains Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. Soon can i file my 2013 taxes These lower rates are called the maximum capital gains rates. Soon can i file my 2013 taxes The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Soon can i file my 2013 taxes For 2013, the maximum tax rates for individuals are 0%, 15%, 20%, 25%, and 28%. Soon can i file my 2013 taxes Also, individuals, use the Qualified Dividends and Capital Gain Worksheet in the Instructions for Form 1040, or the Schedule D Tax Computation Worksheet in the Instructions for Schedule D (Form 1040) (whichever applies) to figure your tax if you have qualified dividends or net capital gain. Soon can i file my 2013 taxes For more information, see chapter 4 of Publication 550. Soon can i file my 2013 taxes Also see the Instructions for Schedule D (Form 1040). Soon can i file my 2013 taxes Unrecaptured section 1250 gain. Soon can i file my 2013 taxes   Generally, this is the part of any long-term capital gain on section 1250 property (real property) that is due to depreciation. Soon can i file my 2013 taxes Unrecaptured section 1250 gain cannot be more than the net section 1231 gain or include any gain otherwise treated as ordinary income. Soon can i file my 2013 taxes Use the worksheet in the Schedule D instructions to figure your unrecaptured section 1250 gain. Soon can i file my 2013 taxes For more information about section 1250 property and net section 1231 gain, see chapter 3. Soon can i file my 2013 taxes Form 4797 Use Form 4797 to report: The sale or exchange of: Property used in your trade or business; Depreciable and amortizable property; Oil, gas, geothermal, or other mineral properties; and Section 126 property. Soon can i file my 2013 taxes The involuntary conversion (from other than casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. Soon can i file my 2013 taxes The disposition of noncapital assets (other than inventory or property held primarily for sale to customers in the ordinary course of your trade or business). Soon can i file my 2013 taxes The disposition of capital assets not reported on Schedule D. Soon can i file my 2013 taxes The gain or loss (including any related recapture) for partners and S corporation shareholders from certain section 179 property dispositions by partnerships (other than electing large partnerships) and S corporations. Soon can i file my 2013 taxes The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less. Soon can i file my 2013 taxes Gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f). Soon can i file my 2013 taxes You can use Form 4797 with Form 1040, 1065, 1120, or 1120S. Soon can i file my 2013 taxes Section 1231 gains and losses. Soon can i file my 2013 taxes   Show any section 1231 gains and losses in Part I. Soon can i file my 2013 taxes Carry a net gain to Schedule D (Form 1040) as a long-term capital gain. Soon can i file my 2013 taxes Carry a net loss to Part II of Form 4797 as an ordinary loss. Soon can i file my 2013 taxes   If you had any nonrecaptured net section 1231 losses from the preceding 5 tax years, reduce your net gain by those losses and report the amount of the reduction as an ordinary gain in Part II. Soon can i file my 2013 taxes Report any remaining gain on Schedule D (Form 1040). Soon can i file my 2013 taxes See Section 1231 Gains and Losses in chapter 3. Soon can i file my 2013 taxes Ordinary gains and losses. Soon can i file my 2013 taxes   Show any ordinary gains and losses in Part II. Soon can i file my 2013 taxes This includes a net loss or a recapture of losses from prior years figured in Part I of Form 4797. Soon can i file my 2013 taxes It also includes ordinary gain figured in Part III. Soon can i file my 2013 taxes Mark-to-market election. Soon can i file my 2013 taxes   If you made a mark-to-market election, you should report all gains and losses from trading as ordinary gains and losses in Part II of Form 4797, instead of as capital gains and losses on Form 8949 and Schedule D (Form 1040). Soon can i file my 2013 taxes See the Instructions for Form 4797. Soon can i file my 2013 taxes Also see Special Rules for Traders in Securities, in chapter 4 of Publication 550. Soon can i file my 2013 taxes Ordinary income from depreciation. Soon can i file my 2013 taxes   Figure the ordinary income from depreciation on personal property and additional depreciation on real property (as discussed in chapter 3) in Part III. Soon can i file my 2013 taxes Carry the ordinary income to Part II of Form 4797 as an ordinary gain. Soon can i file my 2013 taxes Carry any remaining gain to Part I as section 1231 gain, unless it is from a casualty or theft. Soon can i file my 2013 taxes Carry any remaining gain from a casualty or theft to Form 4684. Soon can i file my 2013 taxes Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Accessibility Features of the Website

Most visitors will be able to view the IRS website using the most popular browsers. Some of the accessibility features of the site are listed below.

  • Text Descriptions Provided for Images and Pictures - When the mouse pointer or pointer alternative moves over an image, a small window pops up to give you a description of the image. This description is also provided to visitors who are using screen readers to access information on the page.
  • Style Sheets Used to Format Page Content on this site are designed using cascading style sheets. This allows visitors to disable the formatting provided and apply their own formatting if they choose. Style sheets are disabled within an Internet browser's settings or preferences options.
  • The latest version of several web browsers allow users to easily increase the font size for better readability. Hold down the Ctrl key (Command key on a Macintosh) and press the + (plus) key. You can also decrease the font size by holding down the Ctrl or Command key and pressing the - (minus) key.
  • Persons using screen-reading devices, who generally cannot directly read documents in PDF format, will find a HTML version of many of the tax instructions and publications on the IRS site. IRS also makes sure that new PDF Forms are accessible.
  • Direct Links to Main Sections of Each Page are provided for those using Screen Readers - Screen readers tend to read pages from left to right and from top to bottom. The pages in IRS.gov provide internal bookmarks so that screen reader users can jump directly to specific sections of the page. This feature is referred to as a navigation menu bypass.

The IRS, in an effort to serve the needs of all who visit our website, will continue to make content accessible for persons using special assistive technology. We invite you to  comment on our web site accessibility policies .

Page Last Reviewed or Updated: 04-Sep-2013

The Soon Can I File My 2013 Taxes

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