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1040ez irs Publication 575 - Main Content Table of Contents General InformationPension. 1040ez irs Annuity. 1040ez irs Qualified employee plan. 1040ez irs Qualified employee annuity. 1040ez irs Designated Roth account. 1040ez irs Tax-sheltered annuity plan. 1040ez irs Fixed-period annuities. 1040ez irs Annuities for a single life. 1040ez irs Joint and survivor annuities. 1040ez irs Variable annuities. 1040ez irs Disability pensions. 1040ez irs Variable Annuities Section 457 Deferred Compensation Plans Disability Pensions Insurance Premiums for Retired Public Safety Officers Railroad Retirement Benefits Withholding Tax and Estimated Tax Cost (Investment in the Contract)Foreign employment contributions while a nonresident alien. 1040ez irs Taxation of Periodic PaymentsPeriod of participation. 1040ez irs Fully Taxable Payments Partly Taxable Payments Taxation of Nonperiodic PaymentsFiguring the Taxable Amount Loans Treated as Distributions Transfers of Annuity Contracts Lump-Sum Distributions RolloversExceptions. 1040ez irs No tax withheld. 1040ez irs Partial rollovers. 1040ez irs Frozen deposits. 1040ez irs Reasonable period of time. 1040ez irs 20% Mandatory withholding. 1040ez irs How to report. 1040ez irs How to report. 1040ez irs Special rule for Roth IRAs and designated Roth accounts. 1040ez irs Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and BeneficiariesGuaranteed payments. 1040ez irs How To Get Tax HelpLow Income Taxpayer Clinics General Information Definitions. 1040ez irs   Some of the terms used in this publication are defined in the following paragraphs. 1040ez irs Pension. 1040ez irs   A pension is generally a series of definitely determinable payments made to you after you retire from work. 1040ez irs Pension payments are made regularly and are based on such factors as years of service and prior compensation. 1040ez irs Annuity. 1040ez irs   An annuity is a series of payments under a contract made at regular intervals over a period of more than one full year. 1040ez irs They can be either fixed (under which you receive a definite amount) or variable (not fixed). 1040ez irs You can buy the contract alone or with the help of your employer. 1040ez irs Qualified employee plan. 1040ez irs   A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries and that meets Internal Revenue Code requirements. 1040ez irs It qualifies for special tax benefits, such as tax deferral for employer contributions and capital gain treatment or the 10-year tax option for lump-sum distributions (if participants qualify). 1040ez irs To determine whether your plan is a qualified plan, check with your employer or the plan administrator. 1040ez irs Qualified employee annuity. 1040ez irs   A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. 1040ez irs Designated Roth account. 1040ez irs   A designated Roth account is a separate account created under a qualified Roth contribution program to which participants may elect to have part or all of their elective deferrals to a 401(k), 403(b), or 457(b) plan designated as Roth contributions. 1040ez irs Elective deferrals that are designated as Roth contributions are included in your income. 1040ez irs However, qualified distributions (explained later) are not included in your income. 1040ez irs You should check with your plan administrator to determine if your plan will accept designated Roth contributions. 1040ez irs Tax-sheltered annuity plan. 1040ez irs   A tax-sheltered annuity plan (often referred to as a 403(b) plan or a tax-deferred annuity plan) is a retirement plan for employees of public schools and certain tax-exempt organizations. 1040ez irs Generally, a tax-sheltered annuity plan provides retirement benefits by purchasing annuity contracts for its participants. 1040ez irs Types of pensions and annuities. 1040ez irs   Pensions and annuities include the following types. 1040ez irs Fixed-period annuities. 1040ez irs   You receive definite amounts at regular intervals for a specified length of time. 1040ez irs Annuities for a single life. 1040ez irs   You receive definite amounts at regular intervals for life. 1040ez irs The payments end at death. 1040ez irs Joint and survivor annuities. 1040ez irs   The first annuitant receives a definite amount at regular intervals for life. 1040ez irs After he or she dies, a second annuitant receives a definite amount at regular intervals for life. 1040ez irs The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. 1040ez irs Variable annuities. 1040ez irs   You receive payments that may vary in amount for a specified length of time or for life. 1040ez irs The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds, cost-of-living indexes, or earnings from a mutual fund. 1040ez irs Disability pensions. 1040ez irs   You receive disability payments because you retired on disability and have not reached minimum retirement age. 1040ez irs More than one program. 1040ez irs   You may receive employee plan benefits from more than one program under a single trust or plan of your employer. 1040ez irs If you participate in more than one program, you may have to treat each as a separate pension or annuity contract, depending upon the facts in each case. 1040ez irs Also, you may be considered to have received more than one pension or annuity. 1040ez irs Your former employer or the plan administrator should be able to tell you if you have more than one contract. 1040ez irs Example. 1040ez irs Your employer set up a noncontributory profit-sharing plan for its employees. 1040ez irs The plan provides that the amount held in the account of each participant will be paid when that participant retires. 1040ez irs Your employer also set up a contributory defined benefit pension plan for its employees providing for the payment of a lifetime pension to each participant after retirement. 1040ez irs The amount of any distribution from the profit-sharing plan depends on the contributions (including allocated forfeitures) made for the participant and the earnings from those contributions. 1040ez irs Under the pension plan, however, a formula determines the amount of the pension benefits. 1040ez irs The amount of contributions is the amount necessary to provide that pension. 1040ez irs Each plan is a separate program and a separate contract. 1040ez irs If you get benefits from these plans, you must account for each separately, even though the benefits from both may be included in the same check. 1040ez irs Distributions from a designated Roth account are treated separately from other distributions from the plan. 1040ez irs Qualified domestic relations order (QDRO). 1040ez irs   A QDRO is a judgment, decree, or order relating to payment of child support, alimony, or marital property rights to a spouse, former spouse, child, or other dependent of a participant in a retirement plan. 1040ez irs The QDRO must contain certain specific information, such as the name and last known mailing address of the participant and each alternate payee, and the amount or percentage of the participant's benefits to be paid to each alternate payee. 1040ez irs A QDRO may not award an amount or form of benefit that is not available under the plan. 1040ez irs   A spouse or former spouse who receives part of the benefits from a retirement plan under a QDRO reports the payments received as if he or she were a plan participant. 1040ez irs The spouse or former spouse is allocated a share of the participant's cost (investment in the contract) equal to the cost times a fraction. 1040ez irs The numerator of the fraction is the present value of the benefits payable to the spouse or former spouse. 1040ez irs The denominator is the present value of all benefits payable to the participant. 1040ez irs   A distribution that is paid to a child or other dependent under a QDRO is taxed to the plan participant. 1040ez irs Variable Annuities The tax rules in this publication apply both to annuities that provide fixed payments and to annuities that provide payments that vary in amount based on investment results or other factors. 1040ez irs For example, they apply to commercial variable annuity contracts, whether bought by an employee retirement plan for its participants or bought directly from the issuer by an individual investor. 1040ez irs Under these contracts, the owner can generally allocate the purchase payments among several types of investment portfolios or mutual funds and the contract value is determined by the performance of those investments. 1040ez irs The earnings are not taxed until distributed either in a withdrawal or in annuity payments. 1040ez irs The taxable part of a distribution is treated as ordinary income. 1040ez irs Net investment income tax. 1040ez irs   Beginning in 2013, annuities under a nonqualified plan are included in calculating your net investment income for the net investment income tax (NIIT). 1040ez irs For information see the Instructions for Form 8960, Net Investment Income Tax — Individuals, Estates and Trusts. 1040ez irs For information on the tax treatment of a transfer or exchange of a variable annuity contract, see Transfers of Annuity Contracts under Taxation of Nonperiodic Payments, later. 1040ez irs Withdrawals. 1040ez irs   If you withdraw funds before your annuity starting date and your annuity is under a qualified retirement plan, a ratable part of the amount withdrawn is tax free. 1040ez irs The tax-free part is based on the ratio of your cost (investment in the contract) to your account balance under the plan. 1040ez irs   If your annuity is under a nonqualified plan (including a contract you bought directly from the issuer), the amount withdrawn is allocated first to earnings (the taxable part) and then to your cost (the tax-free part). 1040ez irs However, if you bought your annuity contract before August 14, 1982, a different allocation applies to the investment before that date and the earnings on that investment. 1040ez irs To the extent the amount withdrawn does not exceed that investment and earnings, it is allocated first to your cost (the tax-free part) and then to earnings (the taxable part). 1040ez irs   If you withdraw funds (other than as an annuity) on or after your annuity starting date, the entire amount withdrawn is generally taxable. 1040ez irs   The amount you receive in a full surrender of your annuity contract at any time is tax free to the extent of any cost that you have not previously recovered tax free. 1040ez irs The rest is taxable. 1040ez irs   For more information on the tax treatment of withdrawals, see Taxation of Nonperiodic Payments , later. 1040ez irs If you withdraw funds from your annuity before you reach age 59½, also see Tax on Early Distributions under Special Additional Taxes, later. 1040ez irs Annuity payments. 1040ez irs   If you receive annuity payments under a variable annuity plan or contract, you recover your cost tax free under either the Simplified Method or the General Rule, as explained under Taxation of Periodic Payments , later. 1040ez irs For a variable annuity paid under a qualified plan, you generally must use the Simplified Method. 1040ez irs For a variable annuity paid under a nonqualified plan (including a contract you bought directly from the issuer), you must use a special computation under the General Rule. 1040ez irs For more information, see Variable annuities in Publication 939 under Computation Under the General Rule. 1040ez irs Death benefits. 1040ez irs    If you receive a single-sum distribution from a variable annuity contract because of the death of the owner or annuitant, the distribution is generally taxable only to the extent it is more than the unrecovered cost of the contract. 1040ez irs If you choose to receive an annuity, the payments are subject to tax as described above. 1040ez irs If the contract provides a joint and survivor annuity and the primary annuitant had received annuity payments before death, you figure the tax-free part of annuity payments you receive as the survivor in the same way the primary annuitant did. 1040ez irs See Survivors and Beneficiaries , later. 1040ez irs Section 457 Deferred Compensation Plans If you work for a state or local government or for a tax-exempt organization, you may be able to participate in a section 457 deferred compensation plan. 1040ez irs If your plan is an eligible plan, you are not taxed currently on pay that is deferred under the plan or on any earnings from the plan's investment of the deferred pay. 1040ez irs You are generally taxed on amounts deferred in an eligible state or local government plan only when they are distributed from the plan. 1040ez irs You are taxed on amounts deferred in an eligible tax-exempt organization plan when they are distributed or otherwise made available to you. 1040ez irs Your 457(b) plan may have a designated Roth account option. 1040ez irs If so, you may be able to roll over amounts to the designated Roth account or make contributions. 1040ez irs Elective deferrals to a designated Roth account are included in your income. 1040ez irs Qualified distributions (explained later) are not included in your income. 1040ez irs See the Designated Roth accounts discussion under Taxation of Periodic Payments, later. 1040ez irs This publication covers the tax treatment of benefits under eligible section 457 plans, but it does not cover the treatment of deferrals. 1040ez irs For information on deferrals under section 457 plans, see Retirement Plan Contributions under Employee Compensation in Publication 525. 1040ez irs Is your plan eligible?   To find out if your plan is an eligible plan, check with your employer. 1040ez irs Plans that are not eligible section 457 plans include the following: Bona fide vacation leave, sick leave, compensatory time, severance pay, disability pay, or death benefit plans. 1040ez irs Nonelective deferred compensation plans for nonemployees (independent contractors). 1040ez irs Deferred compensation plans maintained by churches. 1040ez irs Length of service award plans for bona fide volunteer firefighters and emergency medical personnel. 1040ez irs An exception applies if the total amount paid to a volunteer exceeds $3,000 for any year of service. 1040ez irs Disability Pensions If you retired on disability, you generally must include in income any disability pension you receive under a plan that is paid for by your employer. 1040ez irs You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A or on line 8 of Form 1040NR until you reach minimum retirement age. 1040ez irs Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. 1040ez irs You may be entitled to a tax credit if you were permanently and totally disabled when you retired. 1040ez irs For information on this credit, see Publication 524. 1040ez irs Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. 1040ez irs Report the payments on Form 1040, lines 16a and 16b; Form 1040A, lines 12a and 12b; or on Form 1040NR, lines 17a and 17b. 1040ez irs Disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies) are not included in income. 1040ez irs For more information about payments to survivors of terrorist attacks, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. 1040ez irs Insurance Premiums for Retired Public Safety Officers If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. 1040ez irs The premiums can be for coverage for you, your spouse, or dependents. 1040ez irs The distribution must be made directly from the plan to the insurance provider. 1040ez irs You can exclude from income the smaller of the amount of the insurance premiums or $3,000. 1040ez irs You can only make this election for amounts that would otherwise be included in your income. 1040ez irs The amount excluded from your income cannot be used to claim a medical expense deduction. 1040ez irs An eligible retirement plan is a governmental plan that is: a qualified trust, a section 403(a) plan, a section 403(b) annuity, or a section 457(b) plan. 1040ez irs If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. 1040ez irs The amount shown in box 2a of Form 1099-R does not reflect this exclusion. 1040ez irs Report your total distributions on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. 1040ez irs Report the taxable amount on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. 1040ez irs Enter “PSO” next to the appropriate line on which you report the taxable amount. 1040ez irs If you are retired on disability and reporting your disability pension on line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to the applicable line. 1040ez irs Railroad Retirement Benefits Benefits paid under the Railroad Retirement Act fall into two categories. 1040ez irs These categories are treated differently for income tax purposes. 1040ez irs The first category is the amount of tier 1 railroad retirement benefits that equals the social security benefit that a railroad employee or beneficiary would have been entitled to receive under the social security system. 1040ez irs This part of the tier 1 benefit is the social security equivalent benefit (SSEB) and you treat it for tax purposes like social security benefits. 1040ez irs If you received, repaid, or had tax withheld from the SSEB portion of tier 1 benefits during 2013, you will receive Form RRB-1099, Payments by the Railroad Retirement Board (or Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, if you are a nonresident alien) from the U. 1040ez irs S. 1040ez irs Railroad Retirement Board (RRB). 1040ez irs For more information about the tax treatment of the SSEB portion of tier 1 benefits and Forms RRB-1099 and RRB-1042S, see Publication 915. 1040ez irs The second category contains the rest of the tier 1 railroad retirement benefits, called the non-social security equivalent benefit (NSSEB). 1040ez irs It also contains any tier 2 benefit, vested dual benefit (VDB), and supplemental annuity benefit. 1040ez irs Treat this category of benefits, shown on Form RRB-1099-R, as an amount received from a qualified employee plan. 1040ez irs This allows for the tax-free (nontaxable) recovery of employee contributions from the tier 2 benefits and the NSSEB part of the tier 1 benefits. 1040ez irs (The NSSEB and tier 2 benefits, less certain repayments, are combined into one amount called the Contributory Amount Paid on Form RRB-1099-R. 1040ez irs ) Vested dual benefits and supplemental annuity benefits are non-contributory pensions and are fully taxable. 1040ez irs See Taxation of Periodic Payments , later, for information on how to report your benefits and how to recover the employee contributions tax free. 1040ez irs Form RRB-1099-R is used for U. 1040ez irs S. 1040ez irs citizens, resident aliens, and nonresident aliens. 1040ez irs Nonresident aliens. 1040ez irs   A nonresident alien is an individual who is not a citizen or a resident alien of the United States. 1040ez irs Nonresident aliens are subject to mandatory U. 1040ez irs S. 1040ez irs tax withholding unless exempt under a tax treaty between the United States and their country of legal residency. 1040ez irs A tax treaty exemption may reduce or eliminate tax withholding from railroad retirement benefits. 1040ez irs See Tax withholding next for more information. 1040ez irs   If you are a nonresident alien and your tax withholding rate changed or your country of legal residence changed during the year, you may receive more than one Form RRB-1042S or Form RRB-1099-R. 1040ez irs To determine your total benefits paid or repaid and total tax withheld for the year, you should add the amounts shown on all forms you received for that year. 1040ez irs For information on filing requirements for aliens, see Publication 519, U. 1040ez irs S. 1040ez irs Tax Guide for Aliens. 1040ez irs For information on tax treaties between the United States and other countries that may reduce or eliminate U. 1040ez irs S. 1040ez irs tax on your benefits, see Publication 901, U. 1040ez irs S. 1040ez irs Tax Treaties. 1040ez irs Tax withholding. 1040ez irs   To request or change your income tax withholding from SSEB payments, U. 1040ez irs S. 1040ez irs citizens should contact the IRS for Form W-4V, Voluntary Withholding Request, and file it with the RRB. 1040ez irs To elect, revoke, or change your income tax withholding from NSSEB, tier 2, VDB, and supplemental annuity payments received, use Form RRB W-4P, Withholding Certificate for Railroad Retirement Payments. 1040ez irs If you are a nonresident alien or a U. 1040ez irs S. 1040ez irs citizen living abroad, you should provide Form RRB-1001, Nonresident Questionnaire, to the RRB to furnish citizenship and residency information and to claim any treaty exemption from U. 1040ez irs S. 1040ez irs tax withholding. 1040ez irs Nonresident U. 1040ez irs S. 1040ez irs citizens cannot elect to be exempt from withholding on payments delivered outside of the U. 1040ez irs S. 1040ez irs Help from the RRB. 1040ez irs   To request an RRB form or to get help with questions about an RRB benefit, you should contact your nearest RRB field office if you reside in the United States (call 1-877-772-5772 for the nearest field office) or U. 1040ez irs S. 1040ez irs consulate/Embassy if you reside outside the United States. 1040ez irs You can visit the RRB on the Internet at www. 1040ez irs rrb. 1040ez irs gov. 1040ez irs Form RRB-1099-R. 1040ez irs   The following discussion explains the items shown on Form RRB-1099-R. 1040ez irs The amounts shown on this form are before any deduction for: Federal income tax withholding, Medicare premiums, Legal process garnishment payments, Recovery of a prior year overpayment of an NSSEB, tier 2 benefit, VDB, or supplemental annuity benefit, or Recovery of Railroad Unemployment Insurance Act benefits received while awaiting payment of your railroad retirement annuity. 1040ez irs   The amounts shown on this form are after any offset for: Social Security benefits, Age reduction, Public Service pensions or public disability benefits, Dual railroad retirement entitlement under another RRB claim number, Work deductions, Legal process partition deductions, Actuarial adjustment, Annuity waiver, or Recovery of a current-year overpayment of NSSEB, tier 2, VDB, or supplemental annuity benefits. 1040ez irs   The amounts shown on Form RRB-1099-R do not reflect any special rules, such as capital gain treatment or the special 10-year tax option for lump-sum payments, or tax-free rollovers. 1040ez irs To determine if any of these rules apply to your benefits, see the discussions about them later. 1040ez irs   Generally, amounts shown on your Form RRB-1099-R are considered a normal distribution. 1040ez irs Use distribution code “7” if you are asked for a distribution code. 1040ez irs Distribution codes are not shown on Form RRB-1099-R. 1040ez irs   There are three copies of this form. 1040ez irs Copy B is to be included with your income tax return if federal income tax is withheld. 1040ez irs Copy C is for your own records. 1040ez irs Copy 2 is filed with your state, city, or local income tax return, when required. 1040ez irs See the illustrated Copy B (Form RRB-1099-R) above. 1040ez irs       Each beneficiary will receive his or her own Form RRB-1099-R. 1040ez irs If you receive benefits on more than one railroad retirement record, you may get more than one Form RRB-1099-R. 1040ez irs So that you get your form timely, make sure the RRB always has your current mailing address. 1040ez irs Please click here for the text description of the image. 1040ez irs Form RRB-1099-R Box 1—Claim Number and Payee Code. 1040ez irs   Your claim number is a six- or nine-digit number preceded by an alphabetical prefix. 1040ez irs This is the number under which the RRB paid your benefits. 1040ez irs Your payee code follows your claim number and is the last number in this box. 1040ez irs It is used by the RRB to identify you under your claim number. 1040ez irs In all your correspondence with the RRB, be sure to use the claim number and payee code shown in this box. 1040ez irs Box 2—Recipient's Identification Number. 1040ez irs   This is the recipient's U. 1040ez irs S. 1040ez irs taxpayer identification number. 1040ez irs It is the social security number (SSN), individual taxpayer identification number (ITIN), or employer identification number (EIN), if known, for the person or estate listed as the recipient. 1040ez irs If you are a resident or nonresident alien who must furnish a taxpayer identification number to the IRS and are not eligible to obtain an SSN, use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN. 1040ez irs The Instructions for Form W-7 explain how and when to apply. 1040ez irs Box 3—Employee Contributions. 1040ez irs   This is the amount of taxes withheld from the railroad employee's earnings that exceeds the amount of taxes that would have been withheld had the earnings been covered under the social security system. 1040ez irs This amount is the employee's cost that you use to figure the tax-free part of the NSSEB and tier 2 benefit you received (the amount shown in box 4). 1040ez irs (For information on how to figure the tax-free part, see Partly Taxable Payments under Taxation of Periodic Payments, later. 1040ez irs ) The amount shown is the total employee contribution amount, not reduced by any amounts that the RRB calculated as previously recovered. 1040ez irs It is the latest amount reported for 2013 and may have increased or decreased from a previous Form RRB-1099-R. 1040ez irs If this amount has changed, the change is retroactive. 1040ez irs You may need to refigure the tax-free part of your NSSEB/tier 2 benefit for 2013 and prior tax years. 1040ez irs If this box is blank, it means that the amount of your NSSEB and tier 2 payments shown in box 4 is fully taxable. 1040ez irs    If you had a previous annuity entitlement that ended and you are figuring the tax-free part of your NSSEB/tier 2 benefit for your current annuity entitlement, you should contact the RRB for confirmation of your correct employee contribution amount. 1040ez irs Box 4—Contributory Amount Paid. 1040ez irs   This is the gross amount of the NSSEB and tier 2 benefit you received in 2013, less any 2013 benefits you repaid in 2013. 1040ez irs (Any benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. 1040ez irs ) This amount is the total contributory pension paid in 2013. 1040ez irs It may be partly taxable and partly tax free or fully taxable. 1040ez irs If you determine you are eligible to compute a tax-free part as explained later in Partly Taxable Payments under Taxation of Periodic Payments, use the latest reported employee contribution amount shown in box 3 as the cost. 1040ez irs Box 5—Vested Dual Benefit. 1040ez irs   This is the gross amount of vested dual benefit (VDB) payments paid in 2013, less any 2013 VDB payments you repaid in 2013. 1040ez irs It is fully taxable. 1040ez irs VDB payments you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. 1040ez irs Note. 1040ez irs The amounts shown in boxes 4 and 5 may represent payments for 2013 and/or other years after 1983. 1040ez irs Box 6—Supplemental Annuity. 1040ez irs   This is the gross amount of supplemental annuity benefits paid in 2013, less any 2013 supplemental annuity benefits you repaid in 2013. 1040ez irs It is fully taxable. 1040ez irs Supplemental annuity benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. 1040ez irs Box 7—Total Gross Paid. 1040ez irs   This is the sum of boxes 4, 5, and 6. 1040ez irs The amount represents the total pension paid in 2013. 1040ez irs Include this amount on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. 1040ez irs Box 8—Repayments. 1040ez irs   This amount represents any NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit you repaid to the RRB in 2013 for years before 2013 or for unknown years. 1040ez irs The amount shown in this box has not been deducted from the amounts shown in boxes 4, 5, and 6. 1040ez irs It only includes repayments of benefits that were taxable to you. 1040ez irs This means it only includes repayments in 2013 of NSSEB benefits paid after 1985, tier 2 and VDB benefits paid after 1983, and supplemental annuity benefits paid in any year. 1040ez irs If you included the benefits in your income in the year you received them, you may be able to deduct the repaid amount. 1040ez irs For more information about repayments, see Repayment of benefits received in an earlier year , later. 1040ez irs    You may have repaid an overpayment of benefits by returning a payment, by making a payment, or by having an amount withheld from your railroad retirement annuity payment. 1040ez irs Box 9—Federal Income Tax Withheld. 1040ez irs   This is the total federal income tax withheld from your NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit. 1040ez irs Include this on your income tax return as tax withheld. 1040ez irs If you are a nonresident alien and your tax withholding rate and/or country of legal residence changed during 2013, you will receive more than one Form RRB-1099-R for 2013. 1040ez irs Determine the total amount of U. 1040ez irs S. 1040ez irs federal income tax withheld from your 2013 RRB NSSEB, tier 2, VDB, and supplemental annuity payments by adding the amounts in box 9 of all original 2013 Forms RRB-1099-R, or the latest corrected or duplicate Forms RRB-1099-R you receive. 1040ez irs Box 10—Rate of Tax. 1040ez irs   If you are taxed as a U. 1040ez irs S. 1040ez irs citizen or resident alien, this box does not apply to you. 1040ez irs If you are a nonresident alien, an entry in this box indicates the rate at which tax was withheld on the NSSEB, tier 2, VDB, and supplemental annuity payments that were paid to you in 2013. 1040ez irs If you are a nonresident alien whose tax was withheld at more than one rate during 2013, you will receive a separate Form RRB-1099-R for each rate change during 2013. 1040ez irs Box 11—Country. 1040ez irs   If you are taxed as a U. 1040ez irs S. 1040ez irs citizen or resident alien, this box does not apply to you. 1040ez irs If you are a nonresident alien, an entry in this box indicates the country of which you were a resident for tax purposes at the time you received railroad retirement payments in 2013. 1040ez irs If you are a nonresident alien who was a resident of more than one country during 2013, you will receive a separate Form RRB-1099-R for each country of residence during 2013. 1040ez irs Box 12—Medicare Premium Total. 1040ez irs   This is for information purposes only. 1040ez irs The amount shown in this box represents the total amount of Part B Medicare premiums deducted from your railroad retirement annuity payments in 2013. 1040ez irs Medicare premium refunds are not included in the Medicare total. 1040ez irs The Medicare total is normally shown on Form RRB-1099 (if you are a citizen or resident alien of the United States) or Form RRB-1042S (if you are a nonresident alien). 1040ez irs However, if Form RRB-1099 or Form RRB-1042S is not required for 2013, then this total will be shown on Form RRB-1099-R. 1040ez irs If your Medicare premiums were deducted from your social security benefits, paid by a third party, refunded to you, and/or you paid the premiums by direct billing, your Medicare total will not be shown in this box. 1040ez irs Repayment of benefits received in an earlier year. 1040ez irs   If you had to repay any railroad retirement benefits that you had included in your income in an earlier year because at that time you thought you had an unrestricted right to it, you can deduct the amount you repaid in the year in which you repaid it. 1040ez irs   If you repaid $3,000 or less in 2013, deduct it on Schedule A (Form 1040), line 23. 1040ez irs The 2%-of-adjusted-gross-income limit applies to this deduction. 1040ez irs You cannot take this deduction if you file Form 1040A. 1040ez irs    If you repaid more than $3,000 in 2013, you can either take a deduction for the amount repaid on Schedule A (Form 1040), line 28 or you can take a credit against your tax. 1040ez irs For more information, see Repayments in Publication 525. 1040ez irs Withholding Tax and Estimated Tax Your retirement plan distributions are subject to federal income tax withholding. 1040ez irs However, you can choose not to have tax withheld on payments you receive unless they are eligible rollover distributions. 1040ez irs (These are distributions, described later under Rollovers, that are eligible for rollover treatment but are not paid directly to another qualified retirement plan or to a traditional IRA. 1040ez irs ) If you choose not to have tax withheld or if you do not have enough tax withheld, you may have to make estimated tax payments. 1040ez irs See Estimated tax , later. 1040ez irs The withholding rules apply to the taxable part of payments you receive from: An employer pension, annuity, profit-sharing, or stock bonus plan, Any other deferred compensation plan, A traditional individual retirement arrangement (IRA), or A commercial annuity. 1040ez irs For this purpose, a commercial annuity means an annuity, endowment, or life insurance contract issued by an insurance company. 1040ez irs There will be no withholding on any part of a distribution where it is reasonable to believe that it will not be includible in gross income. 1040ez irs Choosing no withholding. 1040ez irs   You can choose not to have income tax withheld from retirement plan payments unless they are eligible rollover distributions. 1040ez irs You can make this choice on Form W-4P for periodic and nonperiodic payments. 1040ez irs This choice generally remains in effect until you revoke it. 1040ez irs   The payer will ignore your choice not to have tax withheld if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer, before the payment is made, that you gave an incorrect social security number. 1040ez irs   To choose not to have tax withheld, a U. 1040ez irs S. 1040ez irs citizen or resident alien must give the payer a home address in the United States or its possessions. 1040ez irs Without that address, the payer must withhold tax. 1040ez irs For example, the payer has to withhold tax if the recipient has provided a U. 1040ez irs S. 1040ez irs address for a nominee, trustee, or agent to whom the benefits are delivered, but has not provided his or her own U. 1040ez irs S. 1040ez irs home address. 1040ez irs   If you do not give the payer a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to the payer that you are not a U. 1040ez irs S. 1040ez irs citizen, a U. 1040ez irs S. 1040ez irs resident alien, or someone who left the country to avoid tax. 1040ez irs But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. 1040ez irs This 30% rate will not apply if you are exempt or subject to a reduced rate by treaty. 1040ez irs For details, get Publication 519. 1040ez irs Periodic payments. 1040ez irs   Unless you choose no withholding, your annuity or similar periodic payments (other than eligible rollover distributions) will be treated like wages for withholding purposes. 1040ez irs 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). 1040ez irs You should give the payer a completed withholding certificate (Form W-4P or a similar form provided by the payer). 1040ez irs If you do not, tax will be withheld as if you were married and claiming three withholding allowances. 1040ez irs   Tax will be withheld as if you were single and were claiming no withholding allowances if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer (before any payment is made) that you gave an incorrect social security number. 1040ez irs   You must file a new withholding certificate to change the amount of withholding. 1040ez irs Nonperiodic distributions. 1040ez irs    Unless you choose no withholding, the withholding rate for a nonperiodic distribution (a payment other than a periodic payment) that is not an eligible rollover distribution is 10% of the distribution. 1040ez irs You can also ask the payer to withhold an additional amount using Form W-4P. 1040ez irs The part of any loan treated as a distribution (except an offset amount to repay the loan), explained later, is subject to withholding under this rule. 1040ez irs Eligible rollover distribution. 1040ez irs    If you receive an eligible rollover distribution, 20% of it generally will be withheld for income tax. 1040ez irs You cannot choose not to have tax withheld from an eligible rollover distribution. 1040ez irs However, tax will not be withheld if you have the plan administrator pay the eligible rollover distribution directly to another qualified plan or an IRA in a direct rollover. 1040ez irs For more information about eligible rollover distributions, see Rollovers , later. 1040ez irs Estimated tax. 1040ez irs   Your estimated tax is the total of your expected income tax, self-employment tax, and certain other taxes for the year, minus your expected credits and withheld tax. 1040ez irs Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax (after subtracting your withholding and credits) and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 return, or 100% of the tax shown on your 2013 return. 1040ez irs If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. 1040ez irs For more information, get Publication 505, Tax Withholding and Estimated Tax. 1040ez irs In figuring your withholding or estimated tax, remember that a part of your monthly social security or equivalent tier 1 railroad retirement benefits may be taxable. 1040ez irs See Publication 915. 1040ez irs You can choose to have income tax withheld from those benefits. 1040ez irs Use Form W-4V to make this choice. 1040ez irs Cost (Investment in the Contract) Distributions from your pension or annuity plan may include amounts treated as a recovery of your cost (investment in the contract). 1040ez irs If any part of a distribution is treated as a recovery of your cost under the rules explained in this publication, that part is tax free. 1040ez irs Therefore, the first step in figuring how much of a distribution is taxable is to determine the cost of your pension or annuity. 1040ez irs In general, your cost is your net investment in the contract as of the annuity starting date (or the date of the distribution, if earlier). 1040ez irs To find this amount, you must first figure the total premiums, contributions, or other amounts you paid. 1040ez irs This includes the amounts your employer contributed that were taxable to you when paid. 1040ez irs (However, see Foreign employment contributions , later. 1040ez irs ) It does not include amounts withheld from your pay on a tax-deferred basis (money that was taken out of your gross pay before taxes were deducted). 1040ez irs It also does not include amounts you contributed for health and accident benefits (including any additional premiums paid for double indemnity or disability benefits). 1040ez irs From this total cost you must subtract the following amounts. 1040ez irs Any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income and that you received by the later of the annuity starting date or the date on which you received your first payment. 1040ez irs Any other tax-free amounts you received under the contract or plan by the later of the dates in (1). 1040ez irs If you must use the Simplified Method for your annuity payments, the tax-free part of any single-sum payment received in connection with the start of the annuity payments, regardless of when you received it. 1040ez irs (See Simplified Method , later, for information on its required use. 1040ez irs ) If you use the General Rule for your annuity payments, the value of the refund feature in your annuity contract. 1040ez irs (See General Rule , later, for information on its use. 1040ez irs ) Your annuity contract has a refund feature if the annuity payments are for your life (or the lives of you and your survivor) and payments in the nature of a refund of the annuity's cost will be made to your beneficiary or estate if all annuitants die before a stated amount or a stated number of payments are made. 1040ez irs For more information, see Publication 939. 1040ez irs The tax treatment of the items described in (1) through (3) is discussed later under Taxation of Nonperiodic Payments . 1040ez irs Form 1099-R. 1040ez irs If you began receiving periodic payments of a life annuity in 2013, the payer should show your total contributions to the plan in box 9b of your 2013 Form 1099-R. 1040ez irs Annuity starting date defined. 1040ez irs   Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed. 1040ez irs Example. 1040ez irs 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. 1040ez irs The annuity starting date is July 1. 1040ez irs This is the date you use in figuring the cost of the contract and selecting the appropriate number from Table 1 for line 3 of the Simplified Method Worksheet. 1040ez irs Designated Roth accounts. 1040ez irs   Your cost in these accounts is your designated Roth contributions that were included in your income as wages subject to applicable withholding requirements. 1040ez irs Your cost will also include any in-plan Roth rollovers you included in income. 1040ez irs Foreign employment contributions. 1040ez irs   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. 1040ez irs The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (not including the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) but only if the contributions would be excludible from your gross income had they been paid directly to you. 1040ez irs Foreign employment contributions while a nonresident alien. 1040ez irs   In determining your cost, special rules apply if you are a U. 1040ez irs S. 1040ez irs citizen or resident alien who received distributions in 2013 from a plan to which contributions were made while you were a nonresident alien. 1040ez irs Your contributions and your employer's contributions are not included in your cost if the contribution: Was made based on compensation which was for services performed outside the United States while you were a nonresident alien, and Was not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if paid as cash compensation when the services were performed. 1040ez irs Taxation of Periodic Payments This section explains how the periodic payments you receive from a pension or annuity plan are taxed. 1040ez irs 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). 1040ez irs These payments are also known as amounts received as an annuity. 1040ez irs If you receive an amount from your plan that is not a periodic payment, see Taxation of Nonperiodic Payments , later. 1040ez irs In general, you can recover the cost of your pension or annuity tax free over the period you are to receive the payments. 1040ez irs The amount of each payment that is more than the part that represents your cost is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). 1040ez irs Designated Roth accounts. 1040ez irs   If you receive a qualified distribution from a designated Roth account, the distribution is not included in your gross income. 1040ez irs This applies to both your cost in the account and income earned on that account. 1040ez irs A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. 1040ez irs   If the distribution is not a qualified distribution, the rules discussed in this section apply. 1040ez irs The designated Roth account is treated as a separate contract. 1040ez irs Period of participation. 1040ez irs   The 5-tax-year period of participation is the 5-tax-year period beginning with the first tax year for which the participant made a designated Roth contribution to the plan. 1040ez irs Therefore, for designated Roth contributions made for 2013, the first year for which a qualified distribution can be made is 2018. 1040ez irs   However, if a direct rollover is made to the plan from a designated Roth account under another plan, the 5-tax-year period for the recipient plan begins with the first tax year for which the participant first had designated Roth contributions made to the other plan. 1040ez irs   Your 401(k), 403(b), or 457(b) plan may permit you to roll over amounts from those plans to a designated Roth account within the same plan. 1040ez irs This is known as an in-plan Roth rollover. 1040ez irs For more details, see In-plan Roth rollovers , later. 1040ez irs Fully Taxable Payments The pension or annuity payments that you receive are fully taxable if you have no cost in the contract because any of the following situations applies to you (however, see Insurance Premiums for Retired Public Safety Officers , earlier). 1040ez irs You did not pay anything or are not considered to have paid anything for your pension or annuity. 1040ez irs Amounts withheld from your pay on a tax-deferred basis are not considered part of the cost of the pension or annuity payment. 1040ez irs Your employer did not withhold contributions from your salary. 1040ez irs You got back all of your contributions tax free in prior years (however, see Exclusion not limited to cost under Partly Taxable Payments, later). 1040ez irs Report the total amount you got on Form 1040, line 16b; Form 1040A, line 12b; or on Form 1040NR, line 17b. 1040ez irs You should make no entry on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. 1040ez irs Deductible voluntary employee contributions. 1040ez irs   Distributions you receive that are based on your accumulated deductible voluntary employee contributions are generally fully taxable in the year distributed to you. 1040ez irs Accumulated deductible voluntary employee contributions include net earnings on the contributions. 1040ez irs If distributed as part of a lump sum, they do not qualify for the 10-year tax option or capital gain treatment, explained later. 1040ez irs Partly Taxable Payments If you have a cost to recover from your pension or annuity plan (see Cost (Investment in the Contract) , earlier), you can exclude part of each annuity payment from income as a recovery of your cost. 1040ez irs This tax-free part of the payment is figured when your annuity starts and remains the same each year, even if the amount of the payment changes. 1040ez irs The rest of each payment is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). 1040ez irs You figure the tax-free part of the payment using one of the following methods. 1040ez irs Simplified Method. 1040ez irs You generally must use this method if your annuity is paid under a qualified plan (a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity plan or contract). 1040ez irs You cannot use this method if your annuity is paid under a nonqualified plan. 1040ez irs General Rule. 1040ez irs You must use this method if your annuity is paid under a nonqualified plan. 1040ez irs You generally cannot use this method if your annuity is paid under a qualified plan. 1040ez irs You determine which method to use when you first begin receiving your annuity, and you continue using it each year that you recover part of your cost. 1040ez irs If you had more than one partly taxable pension or annuity, figure the tax-free part and the taxable part of each separately. 1040ez irs Qualified plan annuity starting before November 19, 1996. 1040ez irs   If your annuity is paid under a qualified plan and your annuity starting date (defined earlier under Cost (Investment in the Contract) ) is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the Simplified Method or the General Rule. 1040ez irs If your annuity starting date is before July 2, 1986, you use the General Rule unless your annuity qualified for the Three-Year Rule. 1040ez irs If you used the Three-Year Rule (which was repealed for annuities starting after July 1, 1986), your annuity payments are generally now fully taxable. 1040ez irs Exclusion limit. 1040ez irs   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. 1040ez irs Once your annuity starting date is determined, it does not change. 1040ez irs If you calculate the taxable portion of your annuity payments using the simplified method worksheet, the annuity starting date determines the recovery period for your cost. 1040ez irs That recovery period begins on your annuity starting date and is not affected by the date you first complete the worksheet. 1040ez irs Exclusion limited to cost. 1040ez irs   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a recovery of the cost cannot exceed your total cost. 1040ez irs Any unrecovered cost at your (or the last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. 1040ez irs This deduction is not subject to the 2%-of-adjusted-gross-income limit. 1040ez irs Example 1. 1040ez irs Your annuity starting date is after 1986, and you exclude $100 a month ($1,200 a year) under the Simplified Method. 1040ez irs The total cost of your annuity is $12,000. 1040ez irs Your exclusion ends when you have recovered your cost tax free, that is, after 10 years (120 months). 1040ez irs After that, your annuity payments are generally fully taxable. 1040ez irs Example 2. 1040ez irs The facts are the same as in Example 1, except you die (with no surviving annuitant) after the eighth year of retirement. 1040ez irs You have recovered tax free only $9,600 (8 × $1,200) of your cost. 1040ez irs An itemized deduction for your unrecovered cost of $2,400 ($12,000 – $9,600) can be taken on your final return. 1040ez irs Exclusion not limited to cost. 1040ez irs   If your annuity starting date is before 1987, you can continue to take your monthly exclusion for as long as you receive your annuity. 1040ez irs If you chose a joint and survivor annuity, your survivor can continue to take the survivor's exclusion figured as of the annuity starting date. 1040ez irs The total exclusion may be more than your cost. 1040ez irs Simplified Method Under the Simplified Method, you figure the tax-free part of each annuity payment by dividing your cost by the total number of anticipated monthly payments. 1040ez irs For an annuity that is payable for the lives of the annuitants, this number is based on the annuitants' ages on the annuity starting date and is determined from a table. 1040ez irs For any other annuity, this number is the number of monthly annuity payments under the contract. 1040ez irs Who must use the Simplified Method. 1040ez irs   You must use the Simplified Method if your annuity starting date is after November 18, 1996, and you meet both of the following conditions. 1040ez irs You receive your pension or annuity payments from any of the following plans. 1040ez irs A qualified employee plan. 1040ez irs A qualified employee annuity. 1040ez irs A tax-sheltered annuity plan (403(b) plan). 1040ez irs On your annuity starting date, at least one of the following conditions applies to you. 1040ez irs You are under age 75. 1040ez irs You are entitled to less than 5 years of guaranteed payments. 1040ez irs Guaranteed payments. 1040ez irs   Your annuity contract provides guaranteed payments if a minimum number of payments or a minimum amount (for example, the amount of your investment) is payable even if you and any survivor annuitant do not live to receive the minimum. 1040ez irs If the minimum amount is less than the total amount of the payments you are to receive, barring death, during the first 5 years after payments begin (figured by ignoring any payment increases), you are entitled to less than 5 years of guaranteed payments. 1040ez irs Annuity starting before November 19, 1996. 1040ez irs   If your annuity starting date is after July 1, 1986, and before November 19, 1996, and you chose to use the Simplified Method, you must continue to use it each year that you recover part of your cost. 1040ez irs You could have chosen to use the Simplified Method if your annuity is payable for your life (or the lives of you and your survivor annuitant) and you met both of the conditions listed earlier under Who must use the Simplified Method . 1040ez irs Who cannot use the Simplified Method. 1040ez irs   You cannot use the Simplified Method if you receive your pension or annuity from a nonqualified plan or otherwise do not meet the conditions described in the preceding discussion. 1040ez irs See General Rule , later. 1040ez irs How to use the Simplified Method. 1040ez irs    Complete Worksheet A in the back of this publication to figure your taxable annuity for 2013. 1040ez irs Be sure to keep the completed worksheet; it will help you figure your taxable annuity next year. 1040ez irs   To complete line 3 of the worksheet, you must determine the total number of expected monthly payments for your annuity. 1040ez irs How you do this depends on whether the annuity is for a single life, multiple lives, or a fixed period. 1040ez irs For this purpose, treat an annuity that is payable over the life of an annuitant as payable for that annuitant's life even if the annuity has a fixed-period feature or also provides a temporary annuity payable to the annuitant's child under age 25. 1040ez irs    You do not need to complete line 3 of the worksheet or make the computation on line 4 if you received annuity payments last year and used last year's worksheet to figure your taxable annuity. 1040ez irs Instead, enter the amount from line 4 of last year's worksheet on line 4 of this year's worksheet. 1040ez irs Single-life annuity. 1040ez irs   If your annuity is payable for your life alone, use Table 1 at the bottom of the worksheet to determine the total number of expected monthly payments. 1040ez irs Enter on line 3 the number shown for your age on your annuity starting date. 1040ez irs This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. 1040ez irs Multiple-lives annuity. 1040ez irs   If your annuity is payable for the lives of more than one annuitant, use Table 2 at the bottom of the worksheet to determine the total number of expected monthly payments. 1040ez irs Enter on line 3 the number shown for the annuitants' combined ages on the annuity starting date. 1040ez irs For an annuity payable to you as the primary annuitant and to more than one survivor annuitant, combine your age and the age of the youngest survivor annuitant. 1040ez irs For an annuity that has no primary annuitant and is payable to you and others as survivor annuitants, combine the ages of the oldest and youngest annuitants. 1040ez irs Do not treat as a survivor annuitant anyone whose entitlement to payments depends on an event other than the primary annuitant's death. 1040ez irs   However, if your annuity starting date is before 1998, do not use Table 2 and do not combine the annuitants' ages. 1040ez irs Instead, you must use Table 1 at the bottom of the worksheet and enter on line 3 the number shown for the primary annuitant's age on the annuity starting date. 1040ez irs This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. 1040ez irs Fixed-period annuity. 1040ez irs   If your annuity does not depend in whole or in part on anyone's life expectancy, the total number of expected monthly payments to enter on line 3 of the worksheet is the number of monthly annuity payments under the contract. 1040ez irs Line 6. 1040ez irs   The amount on line 6 should include all amounts that could have been recovered in prior years. 1040ez irs If you did not recover an amount in a prior year, you may be able to amend your returns for the affected years. 1040ez irs Example. 1040ez irs Bill Smith, age 65, began receiving retirement benefits in 2013 under a joint and survivor annuity. 1040ez irs Bill's annuity starting date is January 1, 2013. 1040ez irs The benefits are to be paid for the joint lives of Bill and his wife, Kathy, age 65. 1040ez irs Bill had contributed $31,000 to a qualified plan and had received no distributions before the annuity starting date. 1040ez irs Bill is to receive a retirement benefit of $1,200 a month, and Kathy is to receive a monthly survivor benefit of $600 upon Bill's death. 1040ez irs Bill must use the Simplified Method to figure his taxable annuity because his payments are from a qualified plan and he is under age 75. 1040ez irs Because his annuity is payable over the lives of more than one annuitant, he uses his and Kathy's combined ages and Table 2 at the bottom of Worksheet A in completing line 3 of the worksheet. 1040ez irs His completed worksheet is shown later. 1040ez irs Bill's tax-free monthly amount is $100 ($31,000 ÷ 310) as shown on line 4 of the worksheet. 1040ez irs Upon Bill's death, if Bill has not recovered the full $31,000 investment, Kathy will also exclude $100 from her $600 monthly payment. 1040ez irs The full amount of any annuity payments received after 310 payments are paid must be included in gross income. 1040ez irs If Bill and Kathy die before 310 payments are made, a miscellaneous itemized deduction will be allowed for the unrecovered cost on the final income tax return of the last to die. 1040ez irs This deduction is not subject to the 2%-of-adjusted-gross-income limit. 1040ez irs Worksheet A. 1040ez irs Simplified Method Worksheet for Bill Smith 1. 1040ez irs Enter the total pension or annuity payments received this year. 1040ez irs Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. 1040ez irs $14,400 2. 1040ez irs Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. 1040ez irs * See Cost (Investment in the Contract) , earlier 2. 1040ez irs 31,000   Note. 1040ez irs If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). 1040ez irs Otherwise, go to line 3. 1040ez irs     3. 1040ez irs Enter the appropriate number from Table 1 below. 1040ez irs But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below 3. 1040ez irs 310 4. 1040ez irs Divide line 2 by the number on line 3 4. 1040ez irs 100 5. 1040ez irs Multiply line 4 by the number of months for which this year's payments were made. 1040ez irs If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. 1040ez irs Otherwise, go to line 6 5. 1040ez irs 1,200 6. 1040ez irs Enter any amount previously recovered tax free in years after 1986. 1040ez irs This is the amount shown on line 10 of your worksheet for last year 6. 1040ez irs -0- 7. 1040ez irs Subtract line 6 from line 2 7. 1040ez irs 31,000 8. 1040ez irs Enter the smaller of line 5 or line 7 8. 1040ez irs 1,200 9. 1040ez irs Taxable amount for year. 1040ez irs Subtract line 8 from line 1. 1040ez irs Enter the result, but not less than zero. 1040ez irs Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. 1040ez irs Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. 1040ez irs If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. 1040ez irs $13,200 10. 1040ez irs Was your annuity starting date before 1987? □ Yes. 1040ez irs STOP. 1040ez irs Do not complete the rest of this worksheet. 1040ez irs  ☑ No. 1040ez irs Add lines 6 and 8. 1040ez irs This is the amount you have recovered tax free through 2013. 1040ez irs You will need this number if you need to fill out this worksheet next year 10. 1040ez irs 1,200 11. 1040ez irs Balance of cost to be recovered. 1040ez irs Subtract line 10 from line 2. 1040ez irs If zero, you will not have to complete this worksheet next year. 1040ez irs The payments you receive next year will generally be fully taxable 11. 1040ez irs $29,800         * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. 1040ez irs           Table 1 for Line 3 Above       AND your annuity starting date was—     IF the age at annuity starting date was. 1040ez irs . 1040ez irs . 1040ez irs BEFORE November 19, 1996, enter on line 3. 1040ez irs . 1040ez irs . 1040ez irs AFTER November 18, 1996, enter on line 3. 1040ez irs . 1040ez irs . 1040ez irs     55 or under 300 360     56-60 260 310     61-65 240 260     66-70 170 210     71 or older 120 160     Table 2 for Line 3 Above     IF the combined ages at  annuity starting date were. 1040ez irs . 1040ez irs . 1040ez irs THEN enter on line 3. 1040ez irs . 1040ez irs . 1040ez irs     110 or under   410     111-120   360     121-130   310     131-140   260     141 or older   210   Multiple annuitants. 1040ez irs   If you and one or more other annuitants receive payments at the same time, you exclude from each annuity payment a pro rata share of the monthly tax-free amount. 1040ez irs Figure your share by taking the following steps. 1040ez irs Complete your worksheet through line 4 to figure the monthly tax-free amount. 1040ez irs Divide the amount of your monthly payment by the total amount of the monthly payments to all annuitants. 1040ez irs Multiply the amount on line 4 of your worksheet by the amount figured in (2) above. 1040ez irs The result is your share of the monthly tax-free amount. 1040ez irs   Replace the amount on line 4 of the worksheet with the result in (3) above. 1040ez irs Enter that amount on line 4 of your worksheet each year. 1040ez irs General Rule Under the General Rule, you determine the tax-free part of each annuity payment based on the ratio of the cost of the contract to the total expected return. 1040ez irs Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. 1040ez irs To figure it, you must use life expectancy (actuarial) tables prescribed by the IRS. 1040ez irs Who must use the General Rule. 1040ez irs   You must use the General Rule if you receive pension or annuity payments from: A nonqualified plan (such as a private annuity, a purchased commercial annuity, or a nonqualified employee plan), or A qualified plan if you are age 75 or older on your annuity starting date and your annuity payments are guaranteed for at least 5 years. 1040ez irs Annuity starting before November 19, 1996. 1040ez irs   If your annuity starting date is after July 1, 1986, and before November 19, 1996, you had to use the General Rule for either circumstance just described. 1040ez irs You also had to use it for any fixed-period annuity. 1040ez irs If you did not have to use the General Rule, you could have chosen to use it. 1040ez irs If your annuity starting date is before July 2, 1986, you had to use the General Rule unless you could use the Three-Year Rule. 1040ez irs   If you had to use the General Rule (or chose to use it), you must continue to use it each year that you recover your cost. 1040ez irs Who cannot use the General Rule. 1040ez irs   You cannot use the General Rule if you receive your pension or annuity from a qualified plan and none of the circumstances described in the preceding discussions apply to you. 1040ez irs See Simplified Method , earlier. 1040ez irs More information. 1040ez irs   For complete information on using the General Rule, including the actuarial tables you need, see Publication 939. 1040ez irs Taxation of Nonperiodic Payments This section of the publication explains how any nonperiodic distributions you receive under a pension or annuity plan are taxed. 1040ez irs Nonperiodic distributions are also known as amounts not received as an annuity. 1040ez irs They include all payments other than periodic payments and corrective distributions. 1040ez irs For example, the following items are treated as nonperiodic distributions. 1040ez irs Cash withdrawals. 1040ez irs Distributions of current earnings (dividends) on your investment. 1040ez irs However, do not include these distributions in your income to the extent the insurer keeps them to pay premiums or other consideration for the contract. 1040ez irs Certain loans. 1040ez irs See Loans Treated as Distributions , later. 1040ez irs The value of annuity contracts transferred without full and adequate consideration. 1040ez irs See Transfers of Annuity Contracts , later. 1040ez irs Corrective distributions of excess plan contributions. 1040ez irs   Generally, if the contributions made for you during the year to certain retirement plans exceed certain limits, the excess is taxable to you. 1040ez irs To correct an excess, your plan may distribute it to you (along with any income earned on the excess). 1040ez irs Although the plan reports the corrective distributions on Form 1099-R, the distribution is not treated as a nonperiodic distribution from the plan. 1040ez irs It is not subject to the allocation rules explained in the following discussion, it cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. 1040ez irs    If your retirement plan made a corrective distribution of excess amounts (excess deferrals, excess contributions, or excess annual additions), your Form 1099-R should have the code “8,” “B,” “P,” or “E” in box 7. 1040ez irs   For information on plan contribution limits and how to report corrective distributions of excess contributions, see Retirement Plan Contributions under Employee Compensation in Publication 525. 1040ez irs Figuring the Taxable Amount How you figure the taxable amount of a nonperiodic distribution depends on whether it is made before the annuity starting date, or on or after the annuity starting date. 1040ez irs If it is made before the annuity starting date, its tax treatment also depends on whether it is made under a qualified or nonqualified plan. 1040ez irs If it is made under a nonqualified plan, its tax treatment depends on whether it fully discharges the contract, is received under certain life insurance or endowment contracts, or is allocable to an investment you made before August 14, 1982. 1040ez irs You may be able to roll over the taxable amount of a nonperiodic distribution from a qualified retirement plan into another qualified retirement plan or a traditional IRA tax free. 1040ez irs See Rollovers, later. 1040ez irs If you do not make a tax-free rollover and the distribution qualifies as a lump-sum distribution, you may be able to elect an optional method of figuring the tax on the taxable amount. 1040ez irs See Lump-Sum Distributions, later. 1040ez irs Annuity starting date. 1040ez irs   The annuity starting date is either the first day of the first period for which you receive an annuity payment under the contract or the date on which the obligation under the contract becomes fixed, whichever is later. 1040ez irs Distributions of employer securities. 1040ez irs    If you receive a distribution of employer securities from a qualified retirement plan, you may be able to defer the tax on the net unrealized appreciation (NUA) in the securities. 1040ez irs The NUA is the net increase in the securities' value while they were in the trust. 1040ez irs This tax deferral applies to distributions of the employer corporation's stocks, bonds, registered debentures, and debentures with interest coupons attached. 1040ez irs   If the distribution is a lump-sum distribution, tax is deferred on all of the NUA unless you choose to include it in your income for the year of the distribution. 1040ez irs    A lump-sum distribution for this purpose is the distribution or payment of a plan participant's entire balance (within a single tax year) from all of the employer's qualified plans of one kind (pension, profit-sharing, or stock bonus plans), but only if paid: Because of the plan participant's death, After the participant reaches age 59½, Because the participant, if an employee, separates from service, or After the participant, if a self-employed individual, becomes totally and permanently disabled. 1040ez irs    If you choose to include NUA in your income for the year of the distribution and the participant was born before January 2, 1936, you may be able to figure the tax on the NUA using the optional methods described und
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The 1040ez Irs

1040ez irs 18. 1040ez irs   Pensión para el Cónyuge Divorciado Table of Contents IntroductionCónyuge o ex cónyuge. 1040ez irs Documento (instrumento) de divorcio o separación judicial. 1040ez irs Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. 1040ez irs Impuestos y seguro. 1040ez irs Otros pagos a terceros. 1040ez irs Documentos Firmados Después de 1984Pagos a terceros. 1040ez irs Excepción. 1040ez irs Pagos sustitutivos. 1040ez irs Específicamente designado como pensión para hijos menores. 1040ez irs Contingencia relacionada con su hijo. 1040ez irs Pago claramente asociado con una contingencia. 1040ez irs Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación Introduction Este capítulo trata de las reglas correspondientes si paga o recibe pensión para el cónyuge divorciado. 1040ez irs Abarca los siguientes temas: Qué pagos se consideran pensión para el cónyuge divorciado. 1040ez irs Qué pagos no se consideran pensión para el cónyuge divorciado, como la pensión para la manutención de hijos. 1040ez irs Cómo deducir la pensión para el cónyuge divorciado que pagó. 1040ez irs Cómo declarar la pensión para el cónyuge divorciado que recibió por concepto de ingresos. 1040ez irs Si debe o no recuperar los beneficios tributarios de la pensión para el cónyuge divorciado. 1040ez irs “Recuperar” significa volver a añadir a sus ingresos toda, o parte de, una deducción que haya tomado en un año anterior. 1040ez irs La “pensión para el cónyuge divorciado” es un pago hecho a, o para, un cónyuge o ex cónyuge conforme a un documento (instrumento) de divorcio o separación judicial. 1040ez irs No incluye pagos voluntarios que no sean hechos conforme a un documento de divorcio o separación. 1040ez irs La pensión para el cónyuge divorciado es deducible por el pagador y tiene que ser incluida en los ingresos del cónyuge o ex cónyuge. 1040ez irs Aunque en general este capítulo está dirigido al pagador de la pensión para el cónyuge divorciado, el cónyuge beneficiario puede usar la información para determinar si una cantidad recibida se considera pago de pensión para el cónyuge divorciado. 1040ez irs Para considerarse pensión para el cónyuge divorciado, un pago tiene que cumplir ciertos requisitos. 1040ez irs Requisitos distintos generalmente corresponden a pagos hechos conforme a documentos firmados después de 1984 y a pagos hechos conforme a documentos firmados antes de 1985. 1040ez irs Este capítulo trata de las reglas relativas a pagos hechos conforme a documentos firmados después de 1984. 1040ez irs Si usted necesita consultar las reglas para pagos hechos conforme a documentos firmados antes de 1985, obtenga y guarde una copia de la versión del año 2004 de la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. 1040ez irs Ése fue el último año en que la información sobre documentos firmados antes de 1985 se incluyó en la Publicación 504. 1040ez irs Use la Tabla 18-1 de este capítulo como guía para determinar si ciertos pagos se consideran pensión para el cónyuge divorciado. 1040ez irs Definiciones. 1040ez irs   Las siguientes son definiciones aplicables a lo largo de este capítulo. 1040ez irs Cónyuge o ex cónyuge. 1040ez irs   Salvo que se indique lo contrario, el término “cónyuge” incluye a un ex cónyuge. 1040ez irs Documento (instrumento) de divorcio o separación judicial. 1040ez irs   El término “documento de divorcio o separación judicial” significa: Un decreto u orden de divorcio o de manutención por separación judicial o un documento (instrumento) por escrito relacionado con ese decreto u orden; Un acuerdo de separación por escrito o Un decreto o cualquier tipo de orden judicial, que le exige a un cónyuge que haga pagos para la manutención del otro cónyuge. 1040ez irs Esto abarca un decreto temporal, un decreto interlocutorio (no final) y un decreto de pensión para el cónyuge divorciado pendente lite (en espera de que se tomen acciones con respecto al decreto o acuerdo final). 1040ez irs Useful Items - You may want to see: Publicación 504 Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. 1040ez irs Reglas Generales Las siguientes reglas corresponden a la pensión para el cónyuge divorciado independientemente de cuándo se firmó el documento de divorcio o separación judicial. 1040ez irs Pagos que no son pensión para el cónyuge divorciado. 1040ez irs   No todos los pagos hechos conforme a un documento de divorcio o separación judicial son pensión para el cónyuge divorciado. 1040ez irs La pensión para el cónyuge divorciado no abarca: Pensión para hijos menores; Acuerdos de división (distribución) de bienes que no sean en efectivo; Pagos que le corresponden a su cónyuge como parte de los ingresos de la comunidad de bienes conyugales, según se explica bajo Community Property (Bienes gananciales), en la Publicación 504, en inglés; Pagos hechos para el mantenimiento de los bienes del pagador o Uso de los bienes del pagador. 1040ez irs Pagos a terceros. 1040ez irs   Los pagos en efectivo, cheques o giros hechos a un tercero en nombre de su cónyuge según las condiciones del documento de divorcio o separación judicial pueden ser pagos de pensión para el cónyuge divorciado, si por lo demás reúnen los requisitos. 1040ez irs Estos abarcan pagos hechos para cubrir los gastos médicos de su cónyuge, costos de vivienda (alquiler, servicios públicos, etc. 1040ez irs ), impuestos, matrícula escolar, etcétera. 1040ez irs A estos pagos se les trata como si hubiesen sido recibidos por su cónyuge y luego pagados al tercero. 1040ez irs Primas de un seguro de vida. 1040ez irs   La pensión para el cónyuge divorciado incluye las primas que tiene que pagar conforme a su documento de divorcio o separación judicial por su seguro de vida hasta la medida o el punto en que su cónyuge sea el dueño de la póliza. 1040ez irs Pagos por una vivienda comprada conjuntamente. 1040ez irs   Si su documento de divorcio o separación judicial estipula que tiene que pagar los gastos de una vivienda que es propiedad de usted y su cónyuge, algunos de sus pagos pueden ser considerados pensión para el cónyuge divorciado. 1040ez irs Pagos hipotecarios. 1040ez irs   Si tiene que pagar todos los pagos hipotecarios (capital e intereses) sobre una vivienda de propiedad conjunta y por lo demás estos pagos reúnen los requisitos para considerarse pensión para el cónyuge divorciado, puede deducir la mitad del total de los pagos como pensión para el cónyuge divorciado. 1040ez irs Si detalla sus deducciones y la vivienda reúne los requisitos, puede declarar la mitad de los intereses al calcular sus intereses deducibles. 1040ez irs Su cónyuge tiene que declarar la mitad de los pagos como pensión para el cónyuge divorciado recibida. 1040ez irs Si su cónyuge detalla sus deducciones y la vivienda reúne los requisitos, él o ella puede declarar la mitad de los intereses sobre la hipoteca al calcular sus intereses deducibles. 1040ez irs Impuestos y seguro. 1040ez irs   Si tiene que pagar todos los impuestos sobre bienes raíces o seguro de una vivienda que es tenencia común (tenancy in common), puede deducir la mitad de dichos pagos como pensión para el cónyuge divorciado. 1040ez irs Su cónyuge tiene que declarar la mitad de estos pagos como pensión para el cónyuge divorciado recibida. 1040ez irs Si usted y su cónyuge detallan sus deducciones, cada uno puede reclamar la mitad de los impuestos sobre bienes raíces y ninguna parte del seguro de la vivienda. 1040ez irs    Si es dueño de una vivienda de tenencia en su totalidad (tenancy by the entirety) o tenencia conjunta (joint tenancy), ninguno de sus pagos de impuestos o pagos de seguro se considera pensión para el cónyuge divorciado. 1040ez irs Sin embargo, si detalla sus deducciones, puede reclamar todos los impuestos sobre bienes raíces y ninguna parte del seguro de vivienda. 1040ez irs Otros pagos a terceros. 1040ez irs   Si hizo otros pagos a terceros, vea la Publicación 504, en inglés, para ver si alguna parte de los pagos reúne los requisitos como pensión para el cónyuge divorciado. 1040ez irs Documentos Firmados Después de 1984 Las reglas siguientes de la pensión para el cónyuge divorciado corresponden a pagos hechos conforme a un documento de divorcio o separación judicial firmado después de 1984. 1040ez irs Excepción para documentos firmados antes de 1985. 1040ez irs   Existen dos situaciones en las que las reglas para documentos firmados después de 1984 corresponden a documentos firmados antes de 1985: Un documento de divorcio o separación judicial firmado antes de 1985 y modificado después de 1984 para especificar que las reglas para documentos firmados después de 1984 se aplicarán. 1040ez irs Un documento temporal de divorcio o separación judicial firmado antes de 1985 e incorporado dentro de, o adoptado por, un decreto final firmado después de 1984 que: Cambie la cantidad o el período del pago o Añada o suprima cualquier contingencia o condición. 1040ez irs   Para las reglas de los pagos de la pensión para el cónyuge divorciado hechos conforme a documentos anteriores a 1985 que no cumplan estas excepciones, consulte la versión de la Publicación 504 publicada en 2004, en inglés, en www. 1040ez irs irs. 1040ez irs gov/pub504. 1040ez irs Ejemplo 1. 1040ez irs En noviembre de 1984, usted y su ex cónyuge firmaron un acuerdo de separación judicial. 1040ez irs En febrero de 1985, el acuerdo de separación judicial por escrito fue sustituido por un documento de divorcio. 1040ez irs El documento de divorcio no cambió las condiciones relativas a la pensión para el cónyuge divorciado que le paga a su ex cónyuge. 1040ez irs El documento de divorcio se trata como si hubiese sido firmado antes de 1985. 1040ez irs Los pagos de pensión para el cónyuge divorciado hechos conforme a este documento no están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. 1040ez irs Ejemplo 2. 1040ez irs Suponga que los hechos son iguales a los del Ejemplo 1, salvo que el documento de divorcio cambió la cantidad de la pensión para el cónyuge divorciado. 1040ez irs En este ejemplo, el documento de divorcio no se trata como si hubiese sido firmado antes de 1985. 1040ez irs Los pagos de pensión para el cónyuge divorciado están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. 1040ez irs Requisitos de la pensión para el cónyuge divorciado. 1040ez irs   Un pago realizado a, o para, un cónyuge conforme a un documento de divorcio o separación se considera pensión para el cónyuge divorciado si los cónyuges no presentan una declaración conjunta juntos y si todos los siguientes requisitos se cumplen: El pago es en efectivo. 1040ez irs El documento no indica que el pago no es pensión para el cónyuge divorciado. 1040ez irs Cónyuges que han sido separados legalmente conforme a un decreto de divorcio o un decreto de manutención por separación judicial no se consideran miembros de la misma vivienda. 1040ez irs No hay obligación de hacer pago alguno (en efectivo o en bienes) después de la muerte del cónyuge beneficiario. 1040ez irs El pago no se considera pensión para hijos menores. 1040ez irs Cada uno de estos requisitos se trata a continuación. 1040ez irs Requisito de pagos en efectivo. 1040ez irs   Sólo los pagos en efectivo, incluidos cheques y giros, se consideran pensión para el cónyuge divorciado. 1040ez irs Los siguientes ejemplos no se consideran pensión para el cónyuge divorciado: Transferencias de servicios o bienes (incluyendo una escritura de deuda de un tercero o un contrato de anualidad). 1040ez irs La firma de una escritura de deuda por parte del pagador. 1040ez irs Uso de los bienes del pagador. 1040ez irs Pagos a terceros. 1040ez irs   Los pagos en efectivo a terceros conforme a las condiciones de su documento de divorcio o separación judicial pueden considerarse pagos en efectivo hechos a su cónyuge. 1040ez irs Vea Pagos a terceros bajo Reglas Generales, anteriormente. 1040ez irs   Además, los pagos en efectivo a terceros por medio de una solicitud escrita de parte de su cónyuge pudieran ser considerados pensión para el cónyuge divorciado si se cumplen los requisitos siguientes: Los pagos se hacen en lugar de pagos de la pensión para el cónyuge divorciado hechos directamente a su cónyuge. 1040ez irs La solicitud por escrito declara que ambos cónyuges quieren que los pagos se consideren pagos de pensión para el cónyuge divorciado. 1040ez irs Usted recibe la solicitud por escrito de su cónyuge antes de presentar su declaración para el año en que hizo los pagos. 1040ez irs Pagos no designados como pensión para el cónyuge divorciado. 1040ez irs   Usted y su cónyuge pueden designar que los pagos que de otra manera se considerarían pensión para el cónyuge divorciado, en este caso, no se consideren como tal. 1040ez irs Esto se hace incluyendo una disposición en su documento de divorcio o separación judicial que declare que sus pagos de pensión para el cónyuge divorciado no son deducibles y pueden ser excluidos de los ingresos de su cónyuge. 1040ez irs Con este fin, todo instrumento (documento por escrito) firmado tanto por usted como por su cónyuge que haga esta designación y que se refiera a un acuerdo de separación judicial por escrito anterior se considera acuerdo de separación por escrito (y por lo tanto, un documento de divorcio o separación judicial). 1040ez irs Si está sujeto a una orden temporal de manutención, la designación debe ser hecha en la orden original o en una orden temporal de manutención posterior. 1040ez irs   Su cónyuge puede excluir los pagos de los ingresos sólo si él o ella adjunta a la declaración de impuestos una copia del documento que los designa pagos que no son pensión para el cónyuge divorciado. 1040ez irs La copia debe ser adjuntada cada año en el que la designación corresponda. 1040ez irs Los cónyuges no pueden vivir en la misma vivienda. 1040ez irs    Los pagos a su cónyuge mientras ustedes vivan en la misma vivienda no son pensión para el cónyuge divorciado si están legalmente separados conforme a un documento de divorcio o de manutención por separación judicial. 1040ez irs Una residencia que ambos compartieran antiguamente se considera una vivienda, aun si ustedes se separan físicamente en la residencia. 1040ez irs   No se consideran miembros de la misma vivienda si uno de ustedes se va a ir de la vivienda y se va a más tardar un mes después de la fecha del pago. 1040ez irs Excepción. 1040ez irs   Si no está legalmente separado conforme a un documento de divorcio o de manutención por separación judicial, un pago hecho conforme a un acuerdo de separación por escrito, documento de manutención u otra orden judicial puede considerarse pensión para el cónyuge divorciado aun si ustedes son miembros de la misma vivienda cuando se hace el pago. 1040ez irs Tabla 18-1. 1040ez irs Requisitos de la Pensión para el Cónyuge Divorciado (Documentos Firmados Después de 1984) Los pagos SON pensión para el cónyuge divorciado si todas las condiciones siguientes le corresponden: Los pagos NO son pensión para el cónyuge divorciado si cualquiera de las condiciones siguientes le corresponden: Los pagos son requeridos por un documento de divorcio o de separación judicial. 1040ez irs Los pagos no son requeridos por un documento de divorcio o de separación judicial. 1040ez irs El cónyuge que paga y el cónyuge beneficiario del pago no presentan una declaración conjunta juntos. 1040ez irs El cónyuge que paga y el cónyuge beneficiario del pago presentan una declaración conjunta juntos. 1040ez irs Los pagos son en efectivo (incluyendo cheques o giros). 1040ez irs El pago: No es en efectivo, Es un acuerdo de división (distribución) de bienes que no son en efectivo, Le corresponde a su cónyuge como su parte de los ingresos de la comunidad de bienes conyugales o Es para el mantenimiento de los bienes del cónyuge que paga. 1040ez irs El documento no indica que el pago no es pensión para el cónyuge divorciado. 1040ez irs El documento indica que el pago no es pensión para el cónyuge divorciado. 1040ez irs Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial no son miembros de la misma vivienda. 1040ez irs Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial viven en la misma vivienda. 1040ez irs Los pagos no son requeridos después de la muerte del cónyuge beneficiario. 1040ez irs Los pagos son requeridos después de la muerte del cónyuge beneficiario. 1040ez irs El pago no se considera pensión para hijos menores. 1040ez irs El pago se considera pensión para hijos menores. 1040ez irs Estos pagos pueden ser deducidos por el cónyuge que paga y deben ser incluidos en los ingresos del cónyuge beneficiario. 1040ez irs Estos pagos no pueden ser deducidos por el cónyuge que paga ni pueden ser incluidos en los ingresos del cónyuge beneficiario. 1040ez irs Obligación de pagos después de la muerte del cónyuge beneficiario. 1040ez irs   Si tiene que continuar haciendo pagos por algún período después de la muerte de su cónyuge, la parte del pago que continuaría no se considera pensión para el cónyuge divorciado, independientemente de si se haya hecho antes o después de la muerte. 1040ez irs Si la totalidad del pago continúa, ninguno de los pagos hechos antes o después de la muerte se considera pensión para el cónyuge divorciado. 1040ez irs   En el documento de divorcio o de separación judicial no tiene que constar expresamente que los pagos cesan al morir su cónyuge si, por ejemplo, la obligación de continuar con los pagos terminara conforme a la ley estatal. 1040ez irs Ejemplo. 1040ez irs Usted tiene que pagar a su ex cónyuge $10,000 en efectivo anualmente por 10 años. 1040ez irs En su decreto de divorcio consta que los pagos cesarán al morir su ex cónyuge. 1040ez irs También tiene que pagarle $20,000 en efectivo a su ex cónyuge, o al caudal hereditario (patrimonio) de su ex cónyuge, anualmente por 10 años. 1040ez irs La muerte de su cónyuge no causaría el cese de estos pagos conforme a la ley estatal. 1040ez irs Los pagos anuales de $10,000 podrían considerarse pensión para el cónyuge divorciado. 1040ez irs Los pagos anuales de $20,000 que no cesan al morir su ex cónyuge no son pensión para el cónyuge divorciado. 1040ez irs Pagos sustitutivos. 1040ez irs   Si tiene que hacer algún pago en efectivo o en bienes después de la muerte de su cónyuge para sustituir los pagos continuos que de otra manera corresponderían antes de la muerte, los pagos que de otra manera corresponderían no son considerados pensión para el cónyuge divorciado. 1040ez irs Hasta el punto en que sus pagos comiencen, se aceleren o aumenten debido a la muerte de su cónyuge, los pagos que de otra manera corresponderían que usted hizo podrían considerarse pagos que no son pensión para el cónyuge divorciado. 1040ez irs Si los pagos son o no considerados pensión para el cónyuge divorciado depende de todos los hechos y circunstancias. 1040ez irs Ejemplo 1. 1040ez irs Conforme a su decreto de divorcio, tiene que pagarle a su ex cónyuge $30,000 anualmente. 1040ez irs Los pagos cesarán al final de 6 años o al morir su cónyuge, lo que suceda antes. 1040ez irs Su ex cónyuge tiene la custodia de sus hijos menores de edad. 1040ez irs El decreto estipula que si algún hijo aún es menor de edad al morir su cónyuge, tiene que pagar $10,000 anualmente a un fideicomiso hasta que su hijo más joven alcance la mayoría de edad. 1040ez irs Los ingresos de fideicomiso y los bienes entregados en fideicomiso (capital) sólo pueden ser usados para el beneficio de sus hijos. 1040ez irs Estos hechos indican que los pagos que han de hacerse después de la muerte de su ex cónyuge sustituyen $10,000 de los pagos anuales de $30,000. 1040ez irs De cada uno de los pagos anuales de $30,000, $10,000 no se consideran pensión para el cónyuge divorciado. 1040ez irs Ejemplo 2. 1040ez irs Conforme a su decreto de divorcio, usted tiene que pagarle a su ex cónyuge $30,000 anualmente. 1040ez irs Los pagos cesarán al final de 15 años o al morir su ex cónyuge, lo que suceda antes. 1040ez irs El decreto estipula que si su ex cónyuge fallece antes del final del período de 15 años, usted le tiene que pagar a su caudal hereditario (patrimonio) la diferencia entre $450,000 ($30,000 x 15) y el total de la cantidad pagada hasta ese momento. 1040ez irs Por ejemplo, si su cónyuge fallece al final del décimo año, tiene que pagarle al caudal hereditario (patrimonio) $150,000 ($450,000 − $300,000). 1040ez irs Estos hechos indican que el pago de suma global que ha de hacerse después de la muerte de su ex cónyuge sustituye la cantidad completa de los pagos anuales de $30,000. 1040ez irs Ninguno de los pagos anuales se considera pensión para el cónyuge divorciado. 1040ez irs El resultado sería el mismo si el pago que se requiere cuando ocurre la muerte se descontara por un factor de intereses correspondientes para justificar el pago por adelantado. 1040ez irs Pensión para hijos menores. 1040ez irs   Un pago específicamente designado como pensión para hijos menores o tratado específicamente como pensión para hijos menores conforme a su documento de divorcio o separación judicial no se considera pensión para el cónyuge divorciado. 1040ez irs La cantidad o parte designada podría variar con el tiempo. 1040ez irs Los pagos de la pensión para hijos menores no son deducibles por parte del pagador ni están sujetos a impuestos por parte del beneficiario. 1040ez irs Específicamente designado como pensión para hijos menores. 1040ez irs   Un pago se considera específicamente designado como pensión para hijos menores hasta el punto en que el pago sea reducido por una de las siguientes situaciones: En el caso de una contingencia relacionada con su hijo o En un momento que pueda ser claramente asociado con la contingencia. 1040ez irs Un pago puede considerarse específicamente designado pensión para hijos menores aun si otros pagos por separado son específicamente designados como pensión para hijos menores. 1040ez irs Contingencia relacionada con su hijo. 1040ez irs   Una contingencia está relacionada con su hijo si depende de algún suceso relacionado con ese hijo. 1040ez irs No importa si es seguro o probable que el suceso vaya a ocurrir. 1040ez irs Los sucesos relacionados con su hijo incluyen que éste: Obtenga un empleo, Muera, Deje la unidad familiar, Deje la escuela, Se case o Alcance una edad o un nivel de ingresos específico. 1040ez irs Pago claramente asociado con una contingencia. 1040ez irs   Se considera que los pagos se reducirán en un momento que esté claramente asociado con el suceso de una contingencia relacionada con su hijo sólo en las siguientes situaciones: Los pagos han de ser reducidos dentro de un período de no más de 6 meses antes o después de la fecha en que su hijo alcance los 18 o 21 años de edad o la mayoría de edad en su localidad. 1040ez irs Los pagos han de ser reducidos en dos o más ocasiones que ocurran a más tardar un año antes o después de que otro hijo suyo alcance cierta edad entre los 18 y 24 años. 1040ez irs Esta edad tiene que ser la misma para cada hijo pero no tiene que ser en años completos. 1040ez irs En todas las demás situaciones, las reducciones en pagos no se consideran claramente asociadas con el suceso de una contingencia relacionada con su hijo. 1040ez irs   Usted o el IRS puede evitar la presunción hecha en las dos situaciones anteriores. 1040ez irs Esto se hace mostrando que el momento en el que los pagos han de ser reducidos fue determinado independientemente de toda contingencia relacionada con sus hijos. 1040ez irs Por ejemplo, si puede mostrar que el período de pagos de la pensión para el cónyuge divorciado es el que se acostumbra en su jurisdicción local, tal como un período equivalente a la mitad de los años que duró el matrimonio, puede evitar la presunción y tal vez pueda tratar la cantidad que pagó como pensión para el cónyuge divorciado. 1040ez irs Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Puede deducir la pensión para el cónyuge divorciado que pagó, independientemente de si detalla sus deducciones en su declaración o no. 1040ez irs Tiene que presentar el Formulario 1040. 1040ez irs No puede usar el Formulario 1040A ni el Formulario 1040EZ. 1040ez irs Anote la cantidad de la pensión para el cónyuge divorciado que pagó en la línea 31a del Formulario 1040. 1040ez irs En el espacio provisto en la línea 31b, anote el número de Seguro Social (SSN, por sus siglas en inglés o su número de identificación de contribuyente individual para extranjeros (ITIN, por sus siglas en inglés)) de su cónyuge. 1040ez irs Si le pagó pensión para el cónyuge divorciado a más de una persona, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de uno de los beneficiarios de pago. 1040ez irs Muestre el número de Seguro Social o número de identificación de contribuyente individual para extranjeros y la cantidad pagada a cada otro beneficiario de pago en una hoja adjunta. 1040ez irs Anote el total de sus pagos en la línea 31a. 1040ez irs Tiene que proveer el SSN o ITIN de su cónyuge. 1040ez irs Si no lo hace, quizás podría que pagar una multa de $50 y su deducción podría ser denegada. 1040ez irs Para más información sobre los SSN o ITIN, consulte Número de Seguro Social , en el capítulo 1. 1040ez irs Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Declare la pensión para el cónyuge divorciado que usted recibió en la línea 11 del Formulario 1040. 1040ez irs No puede usar el Formulario 1040A ni el Formulario 1040EZ. 1040ez irs Tiene que darle su número de Seguro Social o número de identificación de contribuyente individual para extranjeros a la persona que pagó la pensión para el cónyuge divorciado. 1040ez irs Si no lo hace, podría tener que pagar una multa de $50. 1040ez irs Regla de Recuperación Si sus pagos de la pensión para el cónyuge divorciado disminuyen o cesan durante los primeros 3 años naturales, podría estar sujeto a la regla de recuperación. 1040ez irs Si está sujeto a esta regla, tiene que incluir en sus ingresos del tercer año parte de los pagos de la pensión para el cónyuge divorciado que había deducido anteriormente. 1040ez irs Su cónyuge puede deducir en el tercer año parte de los pagos de la pensión para el cónyuge divorciado que él o ella anteriormente había incluido en los ingresos. 1040ez irs El período de los 3 años comienza con el primer año natural en el cual usted haga un pago que se considere pensión para el cónyuge divorciado conforme a un documento de divorcio o de separación judicial o conforme a un acuerdo de separación por escrito. 1040ez irs No incluya ningún período en que los pagos se hayan hecho conforme a una orden de manutención temporal. 1040ez irs El segundo y tercer año son los 2 años naturales siguientes, independientemente de si se hacen o no pagos durante esos años. 1040ez irs Las causas de una reducción o cese de pagos de la pensión para el cónyuge divorciado que puedan requerir una recuperación incluyen: Un cambio en su documento de divorcio o separación, No hacer pagos oportunamente, Reducción en su capacidad de proveer manutención o Reducción en las necesidades de su cónyuge. 1040ez irs Cuándo aplicar la regla de recuperación. 1040ez irs   Usted está sujeto a la regla de recuperación el tercer año si la pensión para el cónyuge divorciado que paga el tercer año disminuye por más de $15,000 en comparación con la cantidad que pagó en el segundo año o la pensión para el cónyuge divorciado que paga en el segundo y tercer año disminuye considerablemente de la cantidad de la pensión para el cónyuge divorciado que pagó en el primer año. 1040ez irs   Cuando calcule una disminución en la pensión para el cónyuge divorciado, no incluya las cantidades de los pagos siguientes: Pagos hechos conforme a una orden de manutención temporal. 1040ez irs Pagos requeridos durante un período de por lo menos 3 años naturales que varían porque son una parte fija de sus ingresos provenientes de un negocio o bienes, o de la remuneración de empleo o empleo por cuenta propia. 1040ez irs Pagos que disminuyen debido a la muerte de cualquiera de los cónyuges o porque el cónyuge beneficiario de pago se vuelve a casar antes de finalizar el tercer año. 1040ez irs Cómo calcular la recuperación. 1040ez irs   Use la Worksheet 1 (Hoja de Trabajo 1) de la Publicación 504, en inglés, para calcular la pensión para el cónyuge divorciado recuperada. 1040ez irs Cómo incluir la recuperación en los ingresos. 1040ez irs   Si tiene que incluir una cantidad recuperada en sus ingresos, anótela en la línea 11 (Formulario 1040), “Alimony received” (Pensión para el cónyuge divorciado recibida). 1040ez irs Tache la palabra “received” (recibida) y anote, en inglés, la palabra “recapture” (recuperación). 1040ez irs En la línea de puntos junto a la cantidad, escriba el apellido y número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. 1040ez irs Cómo deducir la recuperación. 1040ez irs   Si puede deducir una cantidad recuperada, anótela en la línea 31a (Formulario 1040), “Alimony paid” (Pensión para el cónyuge divorciado pagada). 1040ez irs Tache la palabra “paid” (pagada) y anote, en inglés, la palabra “recapture” (recuperación). 1040ez irs En el espacio provisto, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. 1040ez irs Prev  Up  Next   Home   More Online Publications