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2012 1040a Form

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2012 1040a Form

2012 1040a form Publication 721 - Main Content Table of Contents Part I General InformationRefund of Contributions Tax Withholding and Estimated Tax Filing Requirements Part II Rules for RetireesAnnuity starting date. 2012 1040a form Gross monthly rate. 2012 1040a form Your cost. 2012 1040a form Choosing a survivor annuity after retirement. 2012 1040a form Canceling a survivor annuity after retirement. 2012 1040a form Annuity starting date after 1986. 2012 1040a form Annuity starting date before 1987. 2012 1040a form Simplified Method General Rule Three-Year Rule Alternative Annuity Option Federal Gift Tax Retirement During the Past Year Reemployment After Retirement Nonresident Aliens Thrift Savings Plan Rollover Rules Distributions Used To Pay Insurance Premiums for Public Safety Officers How To Report Benefits Part III Rules for Disability Retirement and Credit for the Elderly or the DisabledDisability Annuity Other Benefits Credit for the Elderly or the Disabled Part IV Rules for Survivors of Federal EmployeesFERS Death Benefit CSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Thrift Savings Plan Federal Estate Tax Part V Rules for Survivors of Federal RetireesCSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Voluntary Contributions Thrift Savings Plan Federal Estate Tax Income Tax Deduction for Estate Tax Paid How To Get Tax HelpLow Income Taxpayer Clinics Part I General Information This part of the publication contains information that can apply to most recipients of civil service retirement benefits. 2012 1040a form Refund of Contributions If you leave federal government service or transfer to a job not under the CSRS or FERS and you are not eligible for an immediate annuity, you can choose to receive a refund of the money in your CSRS or FERS retirement account. 2012 1040a form The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. 2012 1040a form If the refund includes only your contributions, none of the refund is taxable. 2012 1040a form If it includes any interest, the interest is taxable unless you roll it over directly into another qualified plan or a traditional individual retirement arrangement (IRA). 2012 1040a form If you do not have the Office of Personnel Management (OPM) transfer the interest to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. 2012 1040a form See Rollover Rules in Part II for information on how to make a rollover. 2012 1040a form Interest is not paid on contributions to the CSRS for service after 1956 unless your service was for more than 1 year but not more than 5 years. 2012 1040a form Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. 2012 1040a form If you do not roll over interest included in your refund, it may qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. 2012 1040a form If you separate from service before the calendar year in which you reach age 55, it may be subject to an additional 10% tax on early distributions. 2012 1040a form For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. 2012 1040a form A lump-sum distribution is eligible for capital gain treatment or the 10-year tax option only if the plan participant was born before January 2, 1936. 2012 1040a form Tax Withholding and Estimated Tax The CSRS or FERS annuity you receive is subject to federal income tax withholding, unless you choose not to have tax withheld. 2012 1040a form OPM will tell you how to make the choice. 2012 1040a form The choice for no withholding remains in effect until you change it. 2012 1040a form These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. 2012 1040a form 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. 2012 1040a form You may owe a penalty if the total of your withheld tax and estimated tax does not cover most of the tax shown on your return. 2012 1040a form Generally, you will owe the penalty for 2014 if the additional tax you must pay with your return is $1,000 or more and more than 10% of the tax to be shown on your 2014 return. 2012 1040a form For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. 2012 1040a form Form CSA 1099R. 2012 1040a form   Form CSA 1099R is mailed to you by OPM each year. 2012 1040a form It will show any tax you had withheld. 2012 1040a form File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. 2012 1040a form    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. 2012 1040a form servicesonline. 2012 1040a form opm. 2012 1040a form gov. 2012 1040a form To log in, you will need your retirement CSA claim number and your personal identification number. 2012 1040a form Choosing no withholding on payments outside the United States. 2012 1040a form   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. 2012 1040a form   To choose no withholding if you are a U. 2012 1040a form S. 2012 1040a form citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. 2012 1040a form Otherwise, OPM has to withhold tax. 2012 1040a form For example, OPM must withhold if you provide a U. 2012 1040a form S. 2012 1040a form address for a nominee, trustee, or agent (such as a bank) to whom the benefits are to be delivered, but you do not provide your own U. 2012 1040a form S. 2012 1040a form home address. 2012 1040a form   If you do not provide a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to OPM that you are not a U. 2012 1040a form S. 2012 1040a form citizen, a U. 2012 1040a form S. 2012 1040a form resident alien, or someone who left the United States to avoid tax. 2012 1040a form But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. 2012 1040a form For details, see Publication 519, U. 2012 1040a form S. 2012 1040a form Tax Guide for Aliens. 2012 1040a form Withholding certificate. 2012 1040a form   If you give OPM a Form W-4P-A, Election of Federal Income Tax Withholding, you can choose not to have tax withheld or you can choose to have tax withheld. 2012 1040a form The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. 2012 1040a form If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. 2012 1040a form To change the amount of tax withholding or to stop withholding, call OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. 2012 1040a form C. 2012 1040a form calling area must call 202-606-0500). 2012 1040a form No special form is needed. 2012 1040a form You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. 2012 1040a form If you have TTY/TDD equipment, call 1-855–887–4957. 2012 1040a form If you need a PIN, call OPM's Retirement Information Office. 2012 1040a form You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. 2012 1040a form servicesonline. 2012 1040a form opm. 2012 1040a form gov. 2012 1040a form You will need your retirement CSA or CSF claim number and your PIN. 2012 1040a form Withholding from certain lump-sum payments. 2012 1040a form   If you leave the federal government before becoming eligible to retire and you apply for a refund of your CSRS or FERS contributions, or you die without leaving a survivor eligible for an annuity, you or your beneficiary will receive a distribution of your contributions to the retirement plan plus any interest payable. 2012 1040a form Tax will be withheld at a 20% rate on the interest distributed. 2012 1040a form However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. 2012 1040a form If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. 2012 1040a form Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. 2012 1040a form See Rollover Rules in Part II. 2012 1040a form If you receive only your contributions, no tax will be withheld. 2012 1040a form Withholding from Thrift Savings Plan payments. 2012 1040a form   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. 2012 1040a form The amount withheld is: 20% if the distribution is an eligible rollover distribution, 10% if it is a nonperiodic distribution other than an eligible rollover distribution, or An amount determined as if you were married with three withholding allowances, unless you submit a withholding certificate (Form W-4P), if it is a periodic distribution. 2012 1040a form  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. 2012 1040a form By January 31 after the end of the year in which you receive a distribution, the TSP will issue Form 1099-R showing the total distributions you received in the prior year and the amount of tax withheld. 2012 1040a form   For a detailed discussion of withholding on distributions from the TSP, see Important Tax Information About Payments From Your TSP Account, available from your agency personnel office or from the TSP. 2012 1040a form The above document is also available in the “Forms & Publications” section of the TSP website at www. 2012 1040a form tsp. 2012 1040a form gov. 2012 1040a form Estimated tax. 2012 1040a form   Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 (after subtracting your withholding and credits) and you expect your withholding and your credits to be less than the smaller of: 90% of the tax to be shown on your income tax return for 2014, or 100% of the tax shown on your 2013 income tax return (110% of that amount if the adjusted gross income shown on the return was more than $150,000 ($75,000 if your filing status for 2014 will be married filing separately)). 2012 1040a form The return must cover all 12 months. 2012 1040a form   You do not have to pay estimated tax for 2014 if you were a U. 2012 1040a form S. 2012 1040a form citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. 2012 1040a form   Publication 505 contains information that you can use to help you figure your estimated tax payments. 2012 1040a form Filing Requirements If your gross income, including the taxable part of your annuity, is less than a certain amount, you generally do not have to file a federal income tax return for that year. 2012 1040a form The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. 2012 1040a form Children. 2012 1040a form   If you are the surviving spouse of a federal employee or retiree and your monthly annuity check includes a survivor annuity for one or more children, each child's annuity counts as his or her own income (not yours) for federal income tax purposes. 2012 1040a form   If your child can be claimed as a dependent, treat the taxable part of his or her annuity as unearned income when applying the filing requirements for dependents. 2012 1040a form Form CSF 1099R. 2012 1040a form   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. 2012 1040a form It will show the total amount of the annuity you received in the past year. 2012 1040a form It also should show, separately, the survivor annuity for a child or children. 2012 1040a form Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. 2012 1040a form   If your Form CSF 1099R does not show separately the amount paid to you for a child or children, attach a statement to your return, along with a copy of Form CSF 1099R, explaining why the amount shown on the tax return differs from the amount shown on Form CSF 1099R. 2012 1040a form    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. 2012 1040a form servicesonline. 2012 1040a form opm. 2012 1040a form gov. 2012 1040a form To log in you will need your retirement CSF claim number and personal identification number. 2012 1040a form    You may request a Summary of Payments, showing the amounts paid to you for your child(ren), from OPM by calling OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. 2012 1040a form C. 2012 1040a form calling area must call 202-606-0500). 2012 1040a form You will need your CSF claim number and your social security number when you call. 2012 1040a form Taxable part of annuity. 2012 1040a form   To find the taxable part of a retiree's annuity when applying the filing requirements, see the discussion in Part II, Rules for Retirees , or Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled , whichever applies. 2012 1040a form To find the taxable part of each survivor annuity when applying the filing requirements, see the discussion in Part IV, Rules for Survivors of Federal Employees , or Part V, Rules for Survivors of Federal Retirees , whichever applies. 2012 1040a form Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. 2012 1040a form If you retired on disability before you reached your minimum retirement age, see Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled. 2012 1040a form However, on the day after you reach your minimum retirement age, use the rules in this section to report your disability retirement and begin recovering your cost. 2012 1040a form Annuity statement. 2012 1040a form   The statement you received from OPM when your CSRS or FERS annuity was approved shows the commencing date (the annuity starting date), the gross monthly rate of your annuity benefit, and your total contributions to the retirement plan (your cost). 2012 1040a form You will use this information to figure the tax-free recovery of your cost. 2012 1040a form Annuity starting date. 2012 1040a form   If you retire from federal government service on a regular annuity, your annuity starting date is the commencing date on your annuity statement from OPM. 2012 1040a form If something delays payment of your annuity, such as a late application for retirement, it does not affect the date your annuity begins to accrue or your annuity starting date. 2012 1040a form Gross monthly rate. 2012 1040a form   This is the amount you were to get after any adjustment for electing a survivor's annuity or for electing the lump-sum payment under the alternative annuity option (if either applied) but before any deduction for income tax withholding, insurance premiums, etc. 2012 1040a form Your cost. 2012 1040a form   Your monthly annuity payment contains an amount on which you have previously paid income tax. 2012 1040a form This amount represents part of your contributions to the retirement plan. 2012 1040a form Even though you did not receive the money that was contributed to the plan, it was included in your gross income for federal income tax purposes in the years it was taken out of your pay. 2012 1040a form   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. 2012 1040a form If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. 2012 1040a form (See Lump-sum credit under Alternative Annuity Option, later. 2012 1040a form )   If you repaid contributions that you had withdrawn from the retirement plan earlier, or if you paid into the plan to receive full credit for service not subject to retirement deductions, the entire repayment, including any interest, is a part of your cost. 2012 1040a form You cannot claim an interest deduction for any interest payments. 2012 1040a form You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. 2012 1040a form Recovering your cost tax free. 2012 1040a form   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. 2012 1040a form If your annuity starting date is before July 2, 1986, either the Three-Year Rule or the General Rule (both discussed later) applies to your annuity. 2012 1040a form If your annuity starting date is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method (discussed later). 2012 1040a form If your annuity starting date is after November 18, 1996, you must use the Simplified Method. 2012 1040a form   Under both the General Rule and the Simplified Method, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your cost, and the taxable part that is the amount of each payment that is more than the part that represents your cost (unless such payment is used for purposes discussed under Distributions Used To Pay Insurance Premiums for Public Safety Officers , later). 2012 1040a form The tax-free part is a fixed dollar amount. 2012 1040a form It remains the same, even if your annuity is increased. 2012 1040a form Generally, this rule applies as long as you receive your annuity. 2012 1040a form However, see Exclusion limit , later. 2012 1040a form Choosing a survivor annuity after retirement. 2012 1040a form    If you retired without a survivor annuity and report your annuity under the Simplified Method, do not change your tax-free monthly amount even if you later choose a survivor annuity. 2012 1040a form   If you retired without a survivor annuity and report your annuity under the General Rule, you must figure the tax-free part of your annuity using a new exclusion percentage if you later choose a survivor annuity and take reduced annuity payments. 2012 1040a form To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. 2012 1040a form Figure the expected return as of the date the reduced annuity begins. 2012 1040a form For details on the General Rule, see Publication 939. 2012 1040a form Canceling a survivor annuity after retirement. 2012 1040a form   If you retired with a survivor annuity payable to your spouse upon your death and you notify OPM that your marriage has ended, your annuity might be increased to remove the reduction for a survivor benefit. 2012 1040a form The increased annuity does not change the cost recovery you figured at the annuity starting date. 2012 1040a form The tax-free part of each annuity payment remains the same. 2012 1040a form    For more information about choosing or canceling a survivor annuity after retirement, contact OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. 2012 1040a form C. 2012 1040a form calling area must call 202-606-0500). 2012 1040a form Exclusion limit. 2012 1040a form   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. 2012 1040a form Annuity starting date after 1986. 2012 1040a form   If your annuity starting date is after 1986, the total amount of annuity income that you (or the survivor annuitant) can exclude over the years as a return of your cost cannot exceed your total cost. 2012 1040a form Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. 2012 1040a form Example. 2012 1040a form Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. 2012 1040a form If your cost is $12,000, the exclusion ends after 10 years (120 months). 2012 1040a form Thereafter, your entire annuity is generally fully taxable. 2012 1040a form Annuity starting date before 1987. 2012 1040a form   If your annuity starting date is before 1987, you can continue to take your monthly exclusion figured under the General Rule or Simplified Method for as long as you receive your annuity. 2012 1040a form If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. 2012 1040a form The total exclusion may be more than your cost. 2012 1040a form Deduction of unrecovered cost. 2012 1040a form   If your annuity starting date is after July 1, 1986, and the cost of your annuity has not been fully recovered at your (or the survivor annuitant's) death, a deduction is allowed for the unrecovered cost. 2012 1040a form The deduction is claimed on your (or your survivor's) final tax return as a miscellaneous itemized deduction (not subject to the 2%-of-adjusted-gross-income limit). 2012 1040a form If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. 2012 1040a form Simplified Method If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the tax-free part of your CSRS or FERS annuity. 2012 1040a form (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. 2012 1040a form ) You could have chosen to use either the Simplified Method or the General Rule if your annuity starting date is after July 1, 1986, but before November 19, 1996. 2012 1040a form The Simplified Method does not apply if your annuity starting date is before July 2, 1986. 2012 1040a form Under the Simplified Method, you figure the tax-free part of each full monthly payment by dividing your cost by a number of months based on your age. 2012 1040a form This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. 2012 1040a form If your annuity starting date is after 1997 and your annuity includes a survivor benefit for your spouse, this number is based on your combined ages. 2012 1040a form Worksheet A. 2012 1040a form   Use Worksheet A. 2012 1040a form Simplified Method (near the end of this publication), to figure your taxable annuity. 2012 1040a form Be sure to keep the completed worksheet. 2012 1040a form It will help you figure your taxable amounts for later years. 2012 1040a form Instead of Worksheet A, you generally can use the Simplified Method Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR to figure your taxable annuity. 2012 1040a form However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. 2012 1040a form Line 2. 2012 1040a form   See Your cost , earlier, for an explanation of your cost in the plan. 2012 1040a form If your annuity starting date is after November 18, 1996, and you chose the alternative annuity option (explained later), you must reduce your cost by the tax-free part of the lump-sum payment you received. 2012 1040a form Line 3. 2012 1040a form   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. 2012 1040a form If your annuity starting date is after 1997, use: Table 1 for an annuity without a survivor benefit, or Table 2 for an annuity with a survivor benefit. 2012 1040a form If your annuity starting date is before 1998, use Table 1. 2012 1040a form Line 6. 2012 1040a form   If you received contributions tax free before 2013, the amount previously recovered tax free that you must enter on line 6 is the total amount from line 10 of last year's worksheet. 2012 1040a form If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, this amount includes the tax-free part of the lump-sum payment you received. 2012 1040a form Example. 2012 1040a form Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. 2012 1040a form His annuity starting date is April 1, 2013, the annuity is paid in arrears, and he received his first monthly annuity payment on May 1, 2013. 2012 1040a form He must use the Simplified Method to figure the tax-free part of his annuity benefits. 2012 1040a form Bill's monthly annuity benefit is $1,000. 2012 1040a form He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. 2012 1040a form At his annuity starting date, he was 65 and Kathy was 57. 2012 1040a form Bill's completed Worksheet A is shown later. 2012 1040a form To complete line 3, he used Table 2 at the bottom of the worksheet and found that 310 is the number in the second column opposite the age range that includes 122 (his and Kathy's combined ages). 2012 1040a form Bill keeps a copy of the completed worksheet for his records. 2012 1040a form It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. 2012 1040a form Bill's tax-free monthly amount is $100. 2012 1040a form (See line 4 of the worksheet. 2012 1040a form ) If he lives to collect more than 310 monthly payments, he will generally have to include in his gross income the full amount of any annuity payments received after 310 payments have been made. 2012 1040a form If Bill does not live to collect 310 monthly payments and his wife begins to receive monthly payments, she also will exclude $100 from each monthly payment until 310 payments (Bill's and hers) have been collected. 2012 1040a form If she dies before 310 payments have been made, a miscellaneous itemized deduction (not subject to the 2%-of-adjusted- gross-income limit) will be allowed for the unrecovered cost on her final income tax return. 2012 1040a form General Rule If your annuity starting date is after November 18, 1996, you cannot use the General Rule to figure the tax-free part of your CSRS or FERS annuity. 2012 1040a form If your annuity starting date is after July 1, 1986, but before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method. 2012 1040a form If your annuity starting date is before July 2, 1986, you could have chosen to use the General Rule only if you could not use the Three-Year Rule. 2012 1040a form Under the General Rule, you figure the tax-free part of each full monthly payment by multiplying the initial gross monthly rate of your annuity by an exclusion percentage. 2012 1040a form Figuring this percentage is complex and requires the use of actuarial tables. 2012 1040a form For these tables and other information about using the General Rule, see Publication 939. 2012 1040a form Three-Year Rule If your annuity starting date was before July 2, 1986, you probably had to report your annuity using the Three-Year Rule. 2012 1040a form Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. 2012 1040a form After your cost was recovered, all payments became fully taxable. 2012 1040a form You cannot use another rule to again exclude amounts from income. 2012 1040a form The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. 2012 1040a form Worksheet A. 2012 1040a form Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. 2012 1040a form 1. 2012 1040a form Enter the total pension or annuity payments received this year. 2012 1040a form Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. 2012 1040a form $ 8,000 2. 2012 1040a form Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. 2012 1040a form See Your cost in Part II, Rules for Retirees, earlier 2. 2012 1040a form 31,000 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). 2012 1040a form Otherwise, go to line 3. 2012 1040a form   3. 2012 1040a form Enter the appropriate number from Table 1 below. 2012 1040a form 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. 2012 1040a form 3. 2012 1040a form 310 4. 2012 1040a form Divide line 2 by the number on line 3 4. 2012 1040a form 100 5. 2012 1040a form Multiply line 4 by the number of months for which this year's payments were made. 2012 1040a form If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. 2012 1040a form Otherwise, go to line 6 5. 2012 1040a form 800 6. 2012 1040a form Enter any amounts previously recovered tax free in years after 1986. 2012 1040a form This is the amount shown on line 10 of your worksheet for last year 6. 2012 1040a form 0 7. 2012 1040a form Subtract line 6 from line 2 7. 2012 1040a form 31,000 8. 2012 1040a form Enter the smaller of line 5 or line 7 8. 2012 1040a form 800 9. 2012 1040a form Taxable amount for year. 2012 1040a form Subtract line 8 from line 1. 2012 1040a form Enter the result, but not less than zero. 2012 1040a form Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. 2012 1040a form If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. 2012 1040a form If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. 2012 1040a form If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. 2012 1040a form $7,200 10. 2012 1040a form Was your annuity starting date before 1987?   Yes. 2012 1040a form Do not complete the rest of this worksheet. 2012 1040a form    No. 2012 1040a form Add lines 6 and 8. 2012 1040a form This is the amount you have recovered tax free through 2013. 2012 1040a form You will need this number if you need to fill out this worksheet next year 10. 2012 1040a form 800 11. 2012 1040a form Balance of cost to be recovered. 2012 1040a form Subtract line 10 from line 2. 2012 1040a form If zero, you will not have to complete this worksheet next year. 2012 1040a form The payments you receive next year will generally be fully taxable 11. 2012 1040a form $30,200 Table 1 for Line 3 Above    IF your age on your  annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. 2012 1040a form Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. 2012 1040a form If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. 2012 1040a form You are eligible to make this choice if you meet all of the following requirements. 2012 1040a form You are retiring, but not on disability. 2012 1040a form You have a life-threatening illness or other critical medical condition. 2012 1040a form You do not have a former spouse entitled to court ordered benefits based on your service. 2012 1040a form If you are not eligible or do not choose this alternative annuity, you can skip the following discussion and go to Federal Gift Tax , later. 2012 1040a form Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. 2012 1040a form The tax-free part represents part of your cost. 2012 1040a form The taxable part represents part of the earnings on your annuity contract. 2012 1040a form Your lump-sum credit (discussed later) may include a deemed deposit or redeposit that is treated as being included in your lump-sum payment even though you do not actually receive such amounts. 2012 1040a form Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. 2012 1040a form Your taxable amount may therefore be more than the lump-sum payment you receive. 2012 1040a form You must include the taxable part of the lump-sum payment in your income for the year you receive the payment unless you roll it over into another qualified plan or an IRA. 2012 1040a form If you do not have OPM transfer the taxable amount to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. 2012 1040a form See Rollover Rules , later, for information on how to make a rollover. 2012 1040a form OPM can make a direct rollover only up to the amount of the lump-sum payment. 2012 1040a form Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. 2012 1040a form The taxable part of the lump-sum payment does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. 2012 1040a form It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55, even if you reach age 55 in the year you receive the lump-sum payment. 2012 1040a form For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. 2012 1040a form Worksheet B. 2012 1040a form   Use Worksheet B. 2012 1040a form Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. 2012 1040a form Be sure to keep the completed worksheet for your records. 2012 1040a form   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. 2012 1040a form Lump-sum credit. 2012 1040a form   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). 2012 1040a form However, for purposes of the alternative annuity option, your lump-sum credit also may include deemed deposits and redeposits that OPM advanced to your retirement account so that you are given credit for the service they represent. 2012 1040a form Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. 2012 1040a form Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. 2012 1040a form You are treated as if you had received a lump-sum payment equal to the amount of your lump-sum credit and then had made a repayment to OPM of the advanced amounts. 2012 1040a form Present value of your annuity contract. 2012 1040a form   The present value of your annuity contract is figured using actuarial tables provided by the IRS. 2012 1040a form If you are receiving a lump-sum payment under the Alternative Annuity Option, you can write to the address below to find out the present value of your annuity contract. 2012 1040a form Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. 2012 1040a form , NW Washington, DC 20224-0002 Example. 2012 1040a form David Brown retired from the federal government in 2013, one month after his 55th birthday. 2012 1040a form He had contributed $31,000 to his retirement plan and chose to receive a lump-sum payment of that amount under the alternative annuity option. 2012 1040a form The present value of his annuity contract was $155,000. 2012 1040a form The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. 2012 1040a form The taxable part ($24,800) is also his net cost in the plan, which is used to figure the taxable part of his reduced annuity payments. 2012 1040a form See Reduced Annuity , later. 2012 1040a form Worksheet B. 2012 1040a form Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . 2012 1040a form  1. 2012 1040a form Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. 2012 1040a form $ 31,000 2. 2012 1040a form Enter the present value of your annuity contract 2. 2012 1040a form 155,000 3. 2012 1040a form Divide line 1 by line 2 3. 2012 1040a form . 2012 1040a form 20 4. 2012 1040a form Tax-free amount. 2012 1040a form Multiply line 1 by line 3. 2012 1040a form (Caution: Do not include this amount on line 6 of Worksheet A in this publication. 2012 1040a form ) 4. 2012 1040a form $6,200 5. 2012 1040a form Taxable amount (net cost in the plan). 2012 1040a form Subtract line 4 from line 1. 2012 1040a form Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. 2012 1040a form Also, enter this amount on line 2 of Worksheet A in this publication. 2012 1040a form 5. 2012 1040a form $24,800   Lump-sum payment in installments. 2012 1040a form   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. 2012 1040a form You will receive the first installment after you make the choice upon retirement. 2012 1040a form The second installment will be paid to you, with interest, in the next calendar year. 2012 1040a form (Exceptions to the installment rule are provided for cases of critical medical need. 2012 1040a form )   Even though the lump-sum payment is made in installments, the overall tax treatment (explained at the beginning of this discussion) is the same as if the whole payment were paid at once. 2012 1040a form If the payment has a tax-free part, you must treat the taxable part as received first. 2012 1040a form How to report. 2012 1040a form   Add any actual or deemed payment of your lump-sum credit (defined earlier) to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. 2012 1040a form Add the taxable part to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b, unless you roll over the taxable part to your traditional IRA or a qualified retirement plan. 2012 1040a form    If you receive the lump-sum payment in two installments, include any interest paid with the second installment on line 8a of either Form 1040 or Form 1040A, or on line 9a of Form 1040NR. 2012 1040a form Reduced Annuity If you have chosen to receive a lump-sum payment under the alternative annuity option, you also will receive reduced monthly annuity payments. 2012 1040a form These annuity payments each will have a tax-free and a taxable part. 2012 1040a form To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). 2012 1040a form For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. 2012 1040a form To complete Worksheet A, line 2, you must reduce your cost in the plan by the tax-free part of the lump-sum payment you received. 2012 1040a form Enter as your net cost on line 2 the amount from Worksheet B, line 5. 2012 1040a form Do not include the tax-free part of the lump-sum payment with other amounts recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. 2012 1040a form Example. 2012 1040a form The facts are the same as in the example for David Brown in the preceding discussion. 2012 1040a form In addition, David received 10 annuity payments in 2013 of $1,200 each. 2012 1040a form Using Worksheet A, he figures the taxable part of his annuity payments. 2012 1040a form He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. 2012 1040a form His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). 2012 1040a form He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. 2012 1040a form David's filled-in Worksheet A is shown on the next page. 2012 1040a form Worksheet A. 2012 1040a form Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . 2012 1040a form 1. 2012 1040a form Enter the total pension or annuity payments received this year. 2012 1040a form Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. 2012 1040a form $ 12,000 2. 2012 1040a form Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. 2012 1040a form See Your cost in Part II, Rules for Retirees, earlier 2. 2012 1040a form 24,800 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). 2012 1040a form Otherwise, go to line 3. 2012 1040a form   3. 2012 1040a form Enter the appropriate number from Table 1 below. 2012 1040a form 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. 2012 1040a form 3. 2012 1040a form 360 4. 2012 1040a form Divide line 2 by the number on line 3 4. 2012 1040a form 68. 2012 1040a form 89 5. 2012 1040a form Multiply line 4 by the number of months for which this year's payments were made. 2012 1040a form If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. 2012 1040a form Otherwise, go to line 6 5. 2012 1040a form 688. 2012 1040a form 90 6. 2012 1040a form Enter any amounts previously recovered tax free in years after 1986. 2012 1040a form This is the amount shown on line 10 of your worksheet for last year 6. 2012 1040a form 0 7. 2012 1040a form Subtract line 6 from line 2 7. 2012 1040a form 24,800 8. 2012 1040a form Enter the smaller of line 5 or line 7 8. 2012 1040a form 688. 2012 1040a form 90 9. 2012 1040a form Taxable amount for year. 2012 1040a form Subtract line 8 from line 1. 2012 1040a form Enter the result, but not less than zero. 2012 1040a form Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. 2012 1040a form If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. 2012 1040a form If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. 2012 1040a form If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. 2012 1040a form $11,311. 2012 1040a form 10 10. 2012 1040a form Was your annuity starting date before 1987?   Yes. 2012 1040a form Do not complete the rest of this worksheet. 2012 1040a form    No. 2012 1040a form Add lines 6 and 8. 2012 1040a form This is the amount you have recovered tax free through 2013. 2012 1040a form You will need this number if you need to fill out this worksheet next year 10. 2012 1040a form 688. 2012 1040a form 90 11. 2012 1040a form Balance of cost to be recovered. 2012 1040a form Subtract line 10 from line 2. 2012 1040a form If zero, you will not have to complete this worksheet next year. 2012 1040a form The payments you receive next year will generally be fully taxable 11. 2012 1040a form $24,111. 2012 1040a form 10 Table 1 for Line 3 Above    IF your age on your annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. 2012 1040a form Reemployment after choosing the alternative annuity option. 2012 1040a form If you chose this option when you retired and then you were reemployed by the Federal Government before retiring again, your Form CSA 1099R may show only the amount of your contributions to your retirement plan during your reemployment. 2012 1040a form If the amount on the form does not include all your contributions, disregard it and use your total contributions to figure the taxable part of your annuity payments. 2012 1040a form Annuity starting date before November 19, 1996. 2012 1040a form   If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, the taxable and tax-free parts of your lump-sum payment and your annuity payments are figured using different rules. 2012 1040a form Under those rules, you do not reduce your cost in the plan (Worksheet A, line 2) by the tax-free part of the lump-sum payment. 2012 1040a form However, you must include that tax-free amount with other amounts previously recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. 2012 1040a form Federal Gift Tax If, through the exercise or nonexercise of an election or option, you provide an annuity for your beneficiary at or after your death, you have made a gift. 2012 1040a form The gift may be taxable for gift tax purposes. 2012 1040a form The value of the gift is equal to the value of the annuity. 2012 1040a form Joint and survivor annuity. 2012 1040a form   If the gift is an interest in a joint and survivor annuity where only you and your spouse can receive payments before the death of the last spouse to die, the gift generally will qualify for the unlimited marital deduction. 2012 1040a form This will eliminate any gift tax liability with regard to that gift. 2012 1040a form   If you provide survivor annuity benefits for someone other than your current spouse, such as your former spouse, the unlimited marital deduction will not apply. 2012 1040a form This may result in a taxable gift. 2012 1040a form More information. 2012 1040a form   For information about the gift tax, see Publication 950, Introduction to Estate and Gift Taxes, and Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and its instructions. 2012 1040a form Retirement During the Past Year If you have recently retired, the following discussions covering annual leave, voluntary contributions, and community property may apply to you. 2012 1040a form Annual leave. 2012 1040a form   A payment for accrued annual leave received on retirement is a salary payment. 2012 1040a form It is taxable as wages in the tax year you receive it. 2012 1040a form Voluntary contributions. 2012 1040a form   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. 2012 1040a form They also include the regular contributions withheld from your salary after you have the years of service necessary for the maximum annuity allowed by law. 2012 1040a form Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. 2012 1040a form See Thrift Savings Plan , later. 2012 1040a form Additional annuity benefit. 2012 1040a form   If you choose to receive an additional annuity benefit from your voluntary contributions, it is treated separately from the annuity benefit that comes from the regular contributions deducted from your salary. 2012 1040a form This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. 2012 1040a form It does not matter that you receive only one monthly check covering both benefits. 2012 1040a form Each year you will receive a Form CSA 1099R that will show how much of your total annuity received in the past year was from each type of benefit. 2012 1040a form   Figure the taxable and tax-free parts of your additional monthly benefits from voluntary contributions using the rules that apply to regular CSRS and FERS annuities, as explained earlier. 2012 1040a form Refund of voluntary contributions. 2012 1040a form   If you choose to receive a refund of your voluntary contributions plus accrued interest, the interest is taxable to you in the tax year it is distributed unless you roll it over to a traditional IRA or another qualified retirement plan. 2012 1040a form If you do not have OPM transfer the interest to a traditional IRA or other qualified retirement plan in a direct rollover, tax will be withheld at a 20% rate. 2012 1040a form See Rollover Rules , later. 2012 1040a form The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. 2012 1040a form It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55. 2012 1040a form For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. 2012 1040a form Community property laws. 2012 1040a form   State community property laws apply to your annuity. 2012 1040a form These laws will affect your income tax only if you file a return separately from your spouse. 2012 1040a form   Generally, the determination of whether your annuity is separate income (taxable to you) or community income (taxable to both you and your spouse) is based on your marital status and domicile when you were working. 2012 1040a form Regardless of whether you are now living in a community property state or a noncommunity property state, your current annuity may be community income if it is based on services you performed while married and domiciled in a community property state. 2012 1040a form   At any time, you have only one domicile even though you may have more than one home. 2012 1040a form Your domicile is your fixed and permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. 2012 1040a form The question of your domicile is mainly a matter of your intentions as indicated by your actions. 2012 1040a form   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. 2012 1040a form The division is based on your periods of service and domicile in community and noncommunity property states while you were married. 2012 1040a form   For more information, see Publication 555, Community Property. 2012 1040a form Reemployment After Retirement If you retired from federal service and are later rehired by the Federal Government as an employee, you can continue to receive your annuity during reemployment. 2012 1040a form The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. 2012 1040a form This amount is taxable as wages. 2012 1040a form Your annuity will continue to be taxed just as it was before. 2012 1040a form If you are still recovering your cost, you continue to do so. 2012 1040a form If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. 2012 1040a form Nonresident Aliens The following special rules apply to nonresident alien federal employees performing services outside the United States and to nonresident alien retirees and beneficiaries. 2012 1040a form A nonresident alien is an individual who is not a citizen or a resident alien of the United States. 2012 1040a form Special rule for figuring your total contributions. 2012 1040a form   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. 2012 1040a form You include government contributions that would not have been taxable to you at the time they were contributed if they had been paid directly to you. 2012 1040a form For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. 2012 1040a form Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. 2012 1040a form   This method of figuring your total contributions does not apply to any contributions the government made on your behalf after you became a citizen or a resident alien of the United States. 2012 1040a form Limit on taxable amount. 2012 1040a form   There is a limit on the taxable amount of payments received from the CSRS, the FERS, or the TSP by a nonresident alien retiree or nonresident alien beneficiary. 2012 1040a form Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. 2012 1040a form The numerator of the fraction is the retiree's total U. 2012 1040a form S. 2012 1040a form Government basic pay, other than tax-exempt pay for services performed outside the United States. 2012 1040a form The denominator is the retiree's total U. 2012 1040a form S. 2012 1040a form Government basic pay for all services. 2012 1040a form    Basic pay includes regular pay plus any standby differential. 2012 1040a form It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. 2012 1040a form   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. 2012 1040a form (For an annuity, first complete Worksheet A in this publication. 2012 1040a form ) Worksheet C. 2012 1040a form Limited Taxable Amount for Nonresident Alien 1. 2012 1040a form Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. 2012 1040a form   2. 2012 1040a form Enter the total U. 2012 1040a form S. 2012 1040a form Government basic pay other than tax-exempt pay for services performed outside the United States 2. 2012 1040a form   3. 2012 1040a form Enter the total U. 2012 1040a form S. 2012 1040a form Government basic pay for all services 3. 2012 1040a form   4. 2012 1040a form Divide line 2 by line 3 4. 2012 1040a form   5. 2012 1040a form Limited taxable amount. 2012 1040a form Multiply line 1 by line 4. 2012 1040a form Enter this amount on Form 1040NR, line 17b 5. 2012 1040a form   Example 1. 2012 1040a form You are a nonresident alien who performed all services for the U. 2012 1040a form S. 2012 1040a form Government abroad as a nonresident alien. 2012 1040a form You retired and began to receive a monthly annuity of $200. 2012 1040a form Your total basic pay for all services for the U. 2012 1040a form S. 2012 1040a form Government was $100,000. 2012 1040a form All of your basic pay was tax exempt because it was not U. 2012 1040a form S. 2012 1040a form source income. 2012 1040a form The taxable amount of your annuity using Worksheet A in this publication is $720. 2012 1040a form You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. 2012 1040a form Worksheet C. 2012 1040a form Limited Taxable Amount for Nonresident Alien — Example 1 1. 2012 1040a form Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. 2012 1040a form $ 720 2. 2012 1040a form Enter the total U. 2012 1040a form S. 2012 1040a form Government basic pay other than tax-exempt pay for services performed outside the United States 2. 2012 1040a form 0 3. 2012 1040a form Enter the total U. 2012 1040a form S. 2012 1040a form Government basic pay for all services 3. 2012 1040a form 100,000 4. 2012 1040a form Divide line 2 by line 3 4. 2012 1040a form 0 5. 2012 1040a form Limited taxable amount. 2012 1040a form Multiply line 1 by line 4. 2012 1040a form Enter this amount on Form 1040NR, line 17b 5. 2012 1040a form 0 Example 2. 2012 1040a form You are a nonresident alien who performed services for the U. 2012 1040a form S. 2012 1040a form Government as a nonresident alien both within the United States and abroad. 2012 1040a form You retired and began to receive a monthly annuity of $240. 2012 1040a form Your total basic pay for your services for the U. 2012 1040a form S. 2012 1040a form Government was $120,000; $40,000 was for work done in the United States and $80,000 was for your work done in a foreign country. 2012 1040a form The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. 2012 1040a form S. 2012 1040a form source income. 2012 1040a form The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. 2012 1040a form You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. 2012 1040a form Worksheet C. 2012 1040a form Limited Taxable Amount for Nonresident Alien — Example 2 1. 2012 1040a form Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. 2012 1040a form $ 1,980 2. 2012 1040a form Enter the total U. 2012 1040a form S. 2012 1040a form Government basic pay other than tax-exempt pay for services performed outside the United States 2. 2012 1040a form 40,000 3. 2012 1040a form Enter the total U. 2012 1040a form S. 2012 1040a form Government basic pay for all services 3. 2012 1040a form 120,000 4. 2012 1040a form Divide line 2 by line 3 4. 2012 1040a form . 2012 1040a form 333 5. 2012 1040a form Limited taxable amount. 2012 1040a form Multiply line 1 by line 4. 2012 1040a form Enter this amount on Form 1040NR, line 17b 5. 2012 1040a form 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. 2012 1040a form (However, see Roth TSP balance and Uniformed services TSP accounts, next. 2012 1040a form ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. 2012 1040a form The way that you withdraw your account balance determines when you must pay the tax. 2012 1040a form Roth TSP balance. 2012 1040a form   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. 2012 1040a form This means Roth TSP contributions are included in your income. 2012 1040a form The contribution limits are the same as the traditional TSP. 2012 1040a form You can elect to have part or all of your TSP contributions designated as a Roth TSP. 2012 1040a form Agency contributions will be part of your traditional TSP balance. 2012 1040a form Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. 2012 1040a form   Qualified distributions from your Roth TSP are not included in income. 2012 1040a form This applies to both your cost in the account and income earned on that account. 2012 1040a form 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. 2012 1040a form   For more information, go to the TSP website, www. 2012 1040a form tsp. 2012 1040a form gov, or the TSP Service Office. 2012 1040a form See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. 2012 1040a form Uniformed services TSP accounts. 2012 1040a form   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. 2012 1040a form However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. 2012 1040a form See Roth TSP balance discussed previously to get more information about Roth contributions. 2012 1040a form The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. 2012 1040a form You can get more information from the TSP website, www. 2012 1040a form tsp. 2012 1040a form gov, or the TSP Service Office. 2012 1040a form Direct rollover by the TSP. 2012 1040a form   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a traditional IRA or other qualified retirement plan, the tax on that part is deferred until you receive payments from the traditional IRA or other plan. 2012 1040a form However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. 2012 1040a form Also, see Rollover Rules , later. 2012 1040a form Direct rollover by the TSP to a Roth IRA. 2012 1040a form   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a Roth IRA, the amount transferred will be taxed in the current year. 2012 1040a form However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. 2012 1040a form Also, see Rollovers to Roth IRAs for more information, later. 2012 1040a form Note. 2012 1040a form A direct rollover of your Roth contributions and its earnings (if certain conditions are met, see Roth TSP balance , earlier) in your TSP account to a Roth 401(k), Roth 403(b), Roth 457(b), or Roth IRA are not subject to tax when they are transferred or when you receive payments from those accounts at a later date. 2012 1040a form This is because you already paid tax on those contributions. 2012 1040a form You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. 2012 1040a form TSP annuity. 2012 1040a form   If you ask the TSP to buy an annuity with the money in your account, from traditional contributions and its earnings, the annuity payments are taxed when you receive them. 2012 1040a form The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. 2012 1040a form However, there is no tax on the annuity payments if the annuity is purchased using the money in your account from Roth contributions and its earnings if certain conditions are met. 2012 1040a form See Roth TSP balance , earlier. 2012 1040a form This is because you already paid tax on those contributions. 2012 1040a form Cash withdrawals. 2012 1040a form   If you withdraw any of the money in your TSP account, from traditional contributions and its earnings, it is generally taxed as ordinary income when you receive it unless you roll it over into a traditional IRA or other qualified plan. 2012 1040a form (See Rollover Rules , later. 2012 1040a form ) If you receive your entire TSP account balance in a single tax year, you may be able to use the 10-year tax option to figure your tax. 2012 1040a form See Lump-Sum Distributions in Publication 575 for details. 2012 1040a form However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. 2012 1040a form See Roth TSP balance , earlier. 2012 1040a form    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. 2012 1040a form   If you receive a single payment or you choose to receive your account balance in monthly payments over a period of less than 10 years, the TSP generally must withhold 20% for federal income tax. 2012 1040a form If you choose to receive your account balance in monthly payments over a period of 10 or more years or a period based on your life expectancy, the payments are subject to withholding as if you are married with three withholding allowances, unless you submit a withholding certificate. 2012 1040a form See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. 2012 1040a form However, there is no withholding requirement for amounts withdrawn from your TSP account that is from Roth contributions and its earnings, if certain conditions are met. 2012 1040a form See Roth TSP balance , earlier, for a discussion of those conditions. 2012 1040a form Tax on early distributions. 2012 1040a form   Any money paid to you from your TSP account before you reach age 59½ may be subject to an additional 10% tax on early distributions. 2012 1040a form However, this additional tax does not apply in certain situations, including any of the following. 2012 1040a form You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. 2012 1040a form You choose to receive your account balance in monthly payments based on your life expectancy. 2012 1040a form You are totally and permanently disabled. 2012 1040a form You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). 2012 1040a form The earnings may be subject to the 10% tax depending on whether you met certain conditions. 2012 1040a form See Roth TSP balance , earlier. 2012 1040a form   For more information, see Tax on Early Distributions in Publication 575. 2012 1040a form Outstanding loan. 2012 1040a form   If the TSP declares a distribution from your account because money you borrowed has not been repaid when you separate from government service, your account is reduced and the amount of the distribution (your unpaid loan balance and any unpaid interest), from traditional contributions and its earnings, is taxed in the year declared. 2012 1040a form The distribution also may be subject to the additional 10% tax on early distributions. 2012 1040a form However, the tax will be deferred if you make a rollover contribution to a traditional IRA or other qualified plan equal to the declared distribution amount. 2012 1040a form See Rollover Rules , later. 2012 1040a form   If you withdraw any money from your TSP account in that same year, the TSP must withhold income tax of 20% of the total of the declared distribution and the amount withdrawn. 2012 1040a form However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. 2012 1040a form See Roth TSP balance , earlier. 2012 1040a form More information. 2012 1040a form   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. 2012 1040a form Also, see Important Tax Information About Payments From Your TSP Account and Special Tax Withholding Rules for Thrift Savings Plan Payments to Nonresident Aliens, which are available from your agency personnel office or from the TSP by calling 1-TSP-YOU-FIRST (1-877-968-3778) and for participants who are deaf, hard of hearing, or have a speech disability, call 1-TSP-THRIFT5 (1-877-847-4385). 2012 1040a form    The above documents are also available on the TSP website at www. 2012 1040a form tsp. 2012 1040a form gov. 2012 1040a form Select “Forms & Publications. 2012 1040a form ” Rollover Rules Generally, a rollover is a tax-free withdrawal of cash or other assets from one qualified retirement plan or traditional IRA and its reinvestment in another qualified retirement plan or traditional IRA. 2012 1040a form You do not include the amount rolled over in your income, and you cannot take a deduction for it. 2012 1040a form The amount rolled over is taxed later as the new program pays that amount to you. 2012 1040a form If you roll over amounts into a traditional IRA, later distributions of these amounts from the traditional IRA do not qualify for the capital gain or the 10-year tax option. 2012 1040a form However, capital gain treatment or the 10-year tax option will be restored if the traditional IRA contains only amounts rolled over from a qualified plan and these amounts are rolled over from the traditional IRA into a qualified retirement plan. 2012 1040a form To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. 2012 1040a form You can also roll over a distribution from a qualified retirement plan into a Roth IRA. 2012 1040a form Although the transfer of a distribution into a Roth IRA is considered a rollover for Roth IRA purposes, it is not a tax-free transfer unless you are rolling over amounts from Roth contributions and its earnings. 2012 1040a form See Rollovers to Roth IRAs , later, for more information. 2012 1040a form Qualified retirement plan. 2012 1040a form   For this purpose, a qualified retirement plan generally is: A qualified employee plan, A qualified employee annuity, A tax-sheltered annuity plan (403(b) plan), or An eligible state or local government section 457 deferred compensation plan. 2012 1040a form The CSRS, FERS, and TSP are considered qualified retirement plans. 2012 1040a form Distributions eligible for rollover treatment. 2012 1040a form   If you receive a refund of your CSRS or FERS contributions when you leave government service, you can roll over any interest you receive on the contributions. 2012 1040a form You cannot roll over any part of your CSRS or FERS annuity payments. 2012 1040a form   You can roll over a distribution of any part of your TSP account balance except: A distribution of your account balance that you choose to receive in monthly payments over: Your life expectancy, The joint life expectancies of you and your beneficiary, or A period of 10 years or more, A required minimum distribution generally beginning at age 70½, A declared distribution because of an unrepaid loan, if you have not separated from government service (see Outstanding loan under Thrift Savings Plan, earlier), or A hardship distribution. 2012 1040a form   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. 2012 1040a form However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. 2012 1040a form Direct rollover option. 2012 1040a form   You can choose to have the OPM or TSP transfer any part of an eligible rollover distribution directly to another qualified retirement plan that accepts rollover distributions or to a traditional IRA or Roth IRA. 2012 1040a form   There is an automatic rollover requirement for mandatory distributions. 2012 1040a form A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. 2012 1040a form The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. 2012 1040a form You can choose to have the distribution paid directly to you or rolled over directly to your traditional or Roth IRA or another qualified retirement plan. 2012 1040a form If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. 2012 1040a form No tax withheld. 2012 1040a form   If you choose the direct rollover option or have an automatic rollover, no tax will be withheld from any part of the distribution that is directly paid to the trustee of the other plan. 2012 1040a form However, if the rollover is to a Roth IRA, you may want to choose to have tax withheld since any amount rolled over is generally included in income. 2012 1040a form Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. 2012 1040a form Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. 2012 1040a form Payment to you option. 2012 1040a form   If an eligible rollover distribution is paid to you, the OPM or TSP must withhold 20% for income tax even if you plan to roll over the distribution to another qualified retirement plan, traditional or Roth IRA. 2012 1040a form However, the full amount is treated as distributed to you even though you actually receive only 80%. 2012 1040a form You generally must include in income any part (including the part withheld) that you do not roll over within 60 days to another qualified retirement plan or to a traditional IRA. 2012 1040a form Rollovers to Roth IRAs are generally included in income. 2012 1040a form Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. 2012 1040a form If you leave government service before the calendar year in which you reach age 55 and are under age 59½ when a distribution is paid to you, you may have to pay an additional 10% tax on any part, including any tax withheld, that you do not roll over. 2012 1040a form However, distributions from Roth contributions will not be subject to the 10% additional tax because it is a return of your cost (after-tax money). 2012 1040a form Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. 2012 1040a form See Roth TSP balance , earlier. 2012 1040a form Also, see Tax on Early Distributions in Publication 575. 2012 1040a form Exception to withholding. 2012 1040a form   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. 2012 1040a form Partial rollovers. 2012 1040a form   A lump-sum distribution may qualify for capital gain treatment or the 10-year tax option if the plan participant was born before January 2, 1936. 2012 1040a form See Lump-Sum Distributions in Publication 575. 2012 1040a form However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. 2012 1040a form Rolling over more than amount received. 2012 1040a form   If you want to roll over more of an eligible rollover distribution than the amount you received after income tax was withheld, you will have to add funds from some other source (such as your savings or borrowed amounts). 2012 1040a form Example. 2012 1040a form You left government service at age 53. 2012 1040a form On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you
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Legal Services Corporation

The Legal Services Corporation is an independent corporation founded by Congress that provides grant funds, training, and technical assistance to civil legal aid programs. The goal of the corporation is to ensure low income individuals and families have access to quality legal aid in civil matters.

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The 2012 1040a Form

2012 1040a form Index Symbols 403(b) plans, 403(b) Plans A Accounting methods, Nonaccrual-Experience Method Acquisition date: Special depreciation allowance, Acquisition date test. 2012 1040a form Special Liberty Zone depreciation allowance, Acquisition date test. 2012 1040a form Annuities, tax-sheltered 403(b) plans, 403(b) Plans Assistance (see Tax help) Automobile (see Passenger automobile) B Bonds: New York Liberty, Tax Incentives for New York Liberty Zone Qualified zone academy, Issuance of Qualified Zone Academy Bonds C Car (see Passenger automobile) Car expenses, Car Expenses Catch-up contributions, 403(b), 403(b) Plans Child and dependent care, Child and Dependent Care Expenses Church employees and ministers, Years of service for church employees and ministers. 2012 1040a form Clean-fuel vehicle, Electric and Clean-Fuel Vehicles Comments, Comments and suggestions. 2012 1040a form Credit: Child and dependent care, Child and Dependent Care Expenses Credit for pension plan startup, Credit For Pension Plan Startup Costs Electric vehicles, Electric and Clean-Fuel Vehicles Indian employment, Indian Employment Credit Extended Renewable electricity production, Renewable Electricity Production Credit Welfare-to-work, Welfare-to-Work Credit Extended Work opportunity, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended D Deduction limit, automobile, Passenger Automobiles Deemed IRAs, Deemed IRAs Depletion, Depletion Depreciation: New property, Special Depreciation Allowance Property on reservations, Depreciation of Property Used on Indian Reservations Special depreciation allowance, Special Depreciation Allowance Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance Supplement to Publication 946, Depreciation E Election: Deemed not to claim special allowance, Deemed election. 2012 1040a form Not to claim special allowance, Election Not To Claim the Allowance Not to claim special Liberty Zone allowance, Election Not To Claim the Liberty Zone Allowance Electric vehicle, Electric and Clean-Fuel Vehicles Eligible educator, Deduction for Educator Expenses Estimated tax payments, Adjusting your withholding or estimated tax payments for 2002. 2012 1040a form Excepted property: Special depreciation allowance, Excepted Property Special Liberty Zone depreciation allowance, Excepted property. 2012 1040a form F Foreign missionaries, Foreign missionaries. 2012 1040a form Form 1099, Electronic Form 1099 Free tax services, How To Get Tax Help H Help (see Tax help) I Indian employment credit, Indian Employment Credit Extended Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations IRAs, Deemed IRAs L Leasehold improvement property, defined, Qualified leasehold improvement property. 2012 1040a form Liberty Zone leasehold improvement property: Defined, Qualified New York Liberty Zone leasehold improvement property. 2012 1040a form Depreciated as 5-year property, Liberty Zone Leasehold Improvement Property Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Liberty Zone property: Increased section 179 dollar limit, Increased Dollar Limit Reduced section 179 dollar limit, Reduced Dollar Limit M Marginal production, Depletion More information (see Tax help) N Net operating losses, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) New York Liberty Zone: Area defined, New York Liberty Zone Benefits Leasehold improvement property, Liberty Zone Leasehold Improvement Property Section 179 deduction, Increased Section 179 Deduction Special depreciation, Special Liberty Zone Depreciation Allowance Tax incentives, Tax Incentives for New York Liberty Zone Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone NOLs, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) Nonaccrual-experience method, Nonaccrual-Experience Method Nonresidential real property, Nonresidential real property and residential rental property. 2012 1040a form P Passenger automobile, limit on, Passenger Automobiles Pension plan startup costs, Credit For Pension Plan Startup Costs Placed in service date, Placed in service date test. 2012 1040a form , Placed in service date test. 2012 1040a form Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans Publications (see Tax help) Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. 2012 1040a form Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property. 2012 1040a form Qualified property: Increased section 179 deduction, Qualified property. 2012 1040a form Special depreciation allowance, Qualified Property Special Liberty Zone depreciation allowance, Qualified Liberty Zone Property Qualified zone academy bonds, Issuance of Qualified Zone Academy Bonds R Recapture, section 179 deduction, Recapture Rules Renewable electricity, Renewable Electricity Production Credit Residential rental property, Nonresidential real property and residential rental property. 2012 1040a form Rollovers, 403(b) plans, Rollovers to and from 403(b) plans. 2012 1040a form S Section 1256 contracts, Wash Sale Rules Do Not Apply to Section 1256 Contracts Section 179 deduction: Increased dollar limit for Liberty Zone property, Increased Dollar Limit Reduced dollar limit for Liberty Zone property, Reduced Dollar Limit Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs) Special depreciation allowance: Election not to claim, Election Not To Claim the Allowance Excepted property, Excepted Property Qualified property, Qualified Property Requirements for claiming, Qualified Property Returns filed before June 1, 2002, Rules for Returns Filed Before June 1, 2002 Tests for qualification, Tests To Be Met Special Liberty Zone depreciation allowance: Election not to claim, Election Not To Claim the Liberty Zone Allowance Excepted property, Excepted property. 2012 1040a form Qualified property, Qualified Liberty Zone Property Requirements for claiming, Qualified Liberty Zone Property Returns filed before June 1, 2002, Returns filed before June 1, 2002. 2012 1040a form Tests for qualification, Tests to be met. 2012 1040a form Substantial use, special Liberty Zone depreciation allowance, Substantial use test. 2012 1040a form Suggestions, Comments and suggestions. 2012 1040a form T Tax help, How To Get Tax Help Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans Taxpayer Advocate, Contacting your Taxpayer Advocate. 2012 1040a form Teachers, classroom materials, Deduction for Educator Expenses Tests for qualification, Tests To Be Met, Tests to be met. 2012 1040a form TTY/TDD information, How To Get Tax Help W Wash sale rules, Wash Sale Rules Do Not Apply to Section 1256 Contracts Welfare-to-work credit, Welfare-to-Work Credit Extended Withholding, Adjusting your withholding or estimated tax payments for 2002. 2012 1040a form Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended Y Years of service, church employees and ministers, Years of service for church employees and ministers. 2012 1040a form Prev  Up     Home   More Online Publications