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E File State Taxes

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E File State Taxes

E file state taxes Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. E file state taxes It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). E file state taxes The maximum amount you can claim for the credit is $1,000 for each qualifying child. E file state taxes Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. E file state taxes S. E file state taxes citizen, a U. E file state taxes S. E file state taxes national, or a U. E file state taxes S. E file state taxes resident alien. E file state taxes For more information, see Publication 519, U. E file state taxes S. E file state taxes Tax Guide for Aliens. E file state taxes If the child was adopted, see Adopted child , later. E file state taxes For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). E file state taxes Example. E file state taxes Your 10-year-old nephew lives in Mexico and qualifies as your dependent. E file state taxes Because he is not a U. E file state taxes S. E file state taxes citizen, U. E file state taxes S. E file state taxes national, or U. E file state taxes S. E file state taxes resident alien, he is not a qualifying child for the child tax credit. E file state taxes Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). E file state taxes   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). E file state taxes   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. E file state taxes To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. E file state taxes For more information about the substantial presence test, see Publication 519, U. E file state taxes S. E file state taxes Tax Guide for Aliens. E file state taxes Adopted child. E file state taxes   An adopted child is always treated as your own child. E file state taxes An adopted child includes a child lawfully placed with you for legal adoption. E file state taxes   If you are a U. E file state taxes S. E file state taxes citizen or U. E file state taxes S. E file state taxes national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. E file state taxes Exceptions to time lived with you. E file state taxes    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. E file state taxes Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. E file state taxes   There are also exceptions for kidnapped children and children of divorced or separated parents. E file state taxes For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. E file state taxes Qualifying child of more than one person. E file state taxes   A special rule applies if your qualifying child is the qualifying child of more than one person. E file state taxes For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. E file state taxes Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. E file state taxes The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. E file state taxes If this amount is zero, you cannot take this credit because there is no tax to reduce. E file state taxes But you may be able to take the additional child tax credit. E file state taxes See Additional Child Tax Credit, later. E file state taxes Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. E file state taxes Married filing jointly – $110,000. E file state taxes Single, head of household, or qualifying widow(er) – $75,000. E file state taxes Married filing separately – $55,000. E file state taxes Modified AGI. E file state taxes   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. E file state taxes Any amount excluded from income because of the exclusion of income from Puerto Rico. E file state taxes On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. E file state taxes ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. E file state taxes Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. E file state taxes Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. E file state taxes Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. E file state taxes   If you do not have any of the above, your modified AGI is the same as your AGI. E file state taxes AGI. E file state taxes   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. E file state taxes Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. E file state taxes You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. E file state taxes You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. E file state taxes Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. E file state taxes Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. E file state taxes Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. E file state taxes For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. E file state taxes Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. E file state taxes The additional child tax credit may give you a refund even if you do not owe any tax. E file state taxes How to claim the additional child tax credit. E file state taxes   To claim the additional child tax credit, follow the steps below. E file state taxes Make sure you figured the amount, if any, of your child tax credit. E file state taxes If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. E file state taxes If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. E file state taxes Child Tax Credit Worksheet This image is too large to be displayed in the current screen. E file state taxes Please click the link to view the image. E file state taxes Child tax worksheet - page 1. E file state taxes Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. E file state taxes Please click the link to view the image. E file state taxes Child tax worksheet - page 2. E file state taxes Line 11 Worksheet This image is too large to be displayed in the current screen. E file state taxes Please click the link to view the image. E file state taxes Line 11 worksheet - page 1. E file state taxes Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. E file state taxes Please click the link to view the image. E file state taxes Line 11 worksheet - page 2. E file state taxes 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. E file state taxes  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. E file state taxes  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. E file state taxes     1. E file state taxes a. E file state taxes Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. E file state taxes     b. E file state taxes Enter the amount of any nontaxable combat pay received. E file state taxes Also enter this amount on Schedule 8812, line 4b. E file state taxes This amount should be shown in Form(s) W-2, box 12, with code Q. E file state taxes 1b. E file state taxes       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. E file state taxes Otherwise, skip lines 2a through 2e and go to line 3. E file state taxes     2. E file state taxes a. E file state taxes Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. E file state taxes     b. E file state taxes Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. E file state taxes * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. E file state taxes Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. E file state taxes Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. E file state taxes     c. E file state taxes Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. E file state taxes * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. E file state taxes Do not include on this line any amounts exempt from self-employment tax 2c. E file state taxes         d. E file state taxes If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. E file state taxes Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. E file state taxes         e. E file state taxes If line 2c is a profit, enter the smaller of line 2c or line 2d. E file state taxes If line 2c is a (loss), enter the (loss) from line 2c. E file state taxes 2e. E file state taxes   3. E file state taxes Combine lines 1a, 1b, 2a, 2b, and 2e. E file state taxes If zero or less, stop. E file state taxes Do not complete the rest of this worksheet. E file state taxes Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. E file state taxes   4. E file state taxes Enter any amount included on line 1a that is:               a. E file state taxes A scholarship or fellowship grant not reported on Form W-2 4a. E file state taxes         b. E file state taxes For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. E file state taxes         c. E file state taxes A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). E file state taxes This amount may be shown in box 11 of your Form W-2. E file state taxes If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. E file state taxes 4c. E file state taxes       5. E file state taxes a. E file state taxes Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. E file state taxes Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. E file state taxes             b. E file state taxes Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. E file state taxes 5b. E file state taxes             c. E file state taxes Subtract line 5b from line 5a 5c. E file state taxes       6. E file state taxes Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. E file state taxes       7. E file state taxes Add lines 4a through 4c, 5c, and 6 7. E file state taxes   8. E file state taxes Subtract line 7 from line 3 8. E file state taxes       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. E file state taxes If you were sent here from Schedule 8812, enter this amount on line 4a of that form. E file state taxes     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. E file state taxes Put your name and social security number on Schedule SE and attach it to your return. E file state taxes                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. E file state taxes  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. E file state taxes               1. E file state taxes a. E file state taxes Enter the amount from Form 1040A, line 7 1a. E file state taxes         b. E file state taxes Enter the amount of any nontaxable combat pay received. E file state taxes Also enter this amount on Schedule 8812, line 4b. E file state taxes This amount should be shown in Form(s) W-2, box 12, with code Q. E file state taxes 1b. E file state taxes         c. E file state taxes Add lines 1a and 1b. E file state taxes     1c. E file state taxes   2. E file state taxes Enter any amount included on line 1a that is:           a. E file state taxes A scholarship or fellowship grant not reported on Form W-2 2a. E file state taxes         b. E file state taxes For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. E file state taxes         c. E file state taxes A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). E file state taxes This amount may be shown in box 11 of your Form W-2. E file state taxes If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. E file state taxes       3. E file state taxes Add lines 2a through 2c 3. E file state taxes   4. E file state taxes Subtract line 3 from line 1c. E file state taxes Enter the result here and on line 2 of the Line 11 Worksheet 4. E file state taxes                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. E file state taxes Social security tax, Medicare tax, and Additional Medicare Tax on wages. E file state taxes 1. E file state taxes Enter the social security tax withheld (Form(s) W-2, box 4) 1. E file state taxes   2. E file state taxes Enter the Medicare tax withheld (Form(s) W-2, box 6). E file state taxes Box 6 includes any Additional Medicare Tax 2. E file state taxes   3. E file state taxes Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. E file state taxes   4. E file state taxes Add lines 1, 2, and 3 4. E file state taxes   5. E file state taxes Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. E file state taxes   6. E file state taxes Subtract line 5 from line 4 6. E file state taxes   Additional Medicare Tax on Self-Employment Income. E file state taxes 7. E file state taxes Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. E file state taxes   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). E file state taxes Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. E file state taxes Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. E file state taxes 8. E file state taxes Enter the Tier 1 tax (Form(s) W-2, box 14) 8. E file state taxes   9. E file state taxes Enter the Medicare tax (Form(s) W-2, box 14) 9. E file state taxes   10. E file state taxes Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). E file state taxes Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. E file state taxes   11. E file state taxes Add lines 8, 9, and 10 11. E file state taxes   12. E file state taxes Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. E file state taxes   13. E file state taxes Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. E file state taxes   14. E file state taxes Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). E file state taxes Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. E file state taxes   15. E file state taxes Add lines 12, 13, and 14 15. E file state taxes   Line 6 amount 16. E file state taxes Add lines 6, 7, 11, and 15. E file state taxes Enter here and on line 6 of the Line 11 Worksheet. E file state taxes 16. E file state taxes   Paperwork Reduction Act Notice. E file state taxes   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. E file state taxes You are required to give us the information if requested. E file state taxes We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. E file state taxes   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. E file state taxes Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. E file state taxes Generally, tax returns and return information are confidential, as required by section 6103. E file state taxes   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. E file state taxes For the estimated averages, see the instructions for your income tax return. E file state taxes   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. E file state taxes See Comments and suggestions , earlier. E file state taxes How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. E file state taxes Free help with your tax return. E file state taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. E file state taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. E file state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. E file state taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. E file state taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. E file state taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. E file state taxes gov, download the IRS2Go app, or call 1-800-906-9887. E file state taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. E file state taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. E file state taxes aarp. E file state taxes org/money/taxaide or call 1-888-227-7669. E file state taxes For more information on these programs, go to IRS. E file state taxes gov and enter “VITA” in the search box. E file state taxes Internet. E file state taxes    IRS. E file state taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. E file state taxes Download the free IRS2Go app from the iTunes app store or from Google Play. E file state taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. E file state taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. E file state taxes gov or download the IRS2Go app and select the Refund Status option. E file state taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. E file state taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. E file state taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. E file state taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. E file state taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. E file state taxes No need to wait on the phone or stand in line. E file state taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. E file state taxes When you reach the response screen, you can print the entire interview and the final response for your records. E file state taxes New subject areas are added on a regular basis. E file state taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. E file state taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. E file state taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. E file state taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. E file state taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. E file state taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. E file state taxes You can also ask the IRS to mail a return or an account transcript to you. E file state taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. E file state taxes gov or by calling 1-800-908-9946. E file state taxes Tax return and tax account transcripts are generally available for the current year and the past three years. E file state taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. E file state taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. E file state taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. E file state taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. E file state taxes gov and enter Where's My Amended Return? in the search box. E file state taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. E file state taxes It can take up to 3 weeks from the date you mailed it to show up in our system. E file state taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. E file state taxes gov. E file state taxes Select the Payment tab on the front page of IRS. E file state taxes gov for more information. E file state taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. E file state taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. E file state taxes gov. E file state taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. E file state taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. E file state taxes gov. E file state taxes Request an Electronic Filing PIN by going to IRS. E file state taxes gov and entering Electronic Filing PIN in the search box. E file state taxes Download forms, instructions and publications, including accessible versions for people with disabilities. E file state taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. E file state taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. E file state taxes An employee can answer questions about your tax account or help you set up a payment plan. E file state taxes Before you visit, check the Office Locator on IRS. E file state taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. E file state taxes If you have a special need, such as a disability, you can request an appointment. E file state taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. E file state taxes Apply for an Employer Identification Number (EIN). E file state taxes Go to IRS. E file state taxes gov and enter Apply for an EIN in the search box. E file state taxes Read the Internal Revenue Code, regulations, or other official guidance. E file state taxes Read Internal Revenue Bulletins. E file state taxes Sign up to receive local and national tax news and more by email. E file state taxes Just click on “subscriptions” above the search box on IRS. E file state taxes gov and choose from a variety of options. E file state taxes    Phone. E file state taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. E file state taxes Download the free IRS2Go app from the iTunes app store or from Google Play. E file state taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. E file state taxes gov, or download the IRS2Go app. E file state taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. E file state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. E file state taxes Most VITA and TCE sites offer free electronic filing. E file state taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. E file state taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. E file state taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. E file state taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. E file state taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. E file state taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. E file state taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. E file state taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. E file state taxes Note, the above information is for our automated hotline. E file state taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. E file state taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. E file state taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. E file state taxes It can take up to 3 weeks from the date you mailed it to show up in our system. E file state taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). E file state taxes You should receive your order within 10 business days. E file state taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. E file state taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. E file state taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. E file state taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. E file state taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. E file state taxes    Walk-in. E file state taxes You can find a selection of forms, publications and services — in-person. E file state taxes Products. E file state taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. E file state taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. E file state taxes Services. E file state taxes You can walk in to your local TAC for face-to-face tax help. E file state taxes An employee can answer questions about your tax account or help you set up a payment plan. E file state taxes Before visiting, use the Office Locator tool on IRS. E file state taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. E file state taxes    Mail. E file state taxes You can send your order for forms, instructions, and publications to the address below. E file state taxes You should receive a response within 10 business days after your request is received. E file state taxes Internal Revenue Service 1201 N. E file state taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. E file state taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. E file state taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. E file state taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. E file state taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. E file state taxes You face (or your business is facing) an immediate threat of adverse action. E file state taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. E file state taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. E file state taxes Here's why we can help: TAS is an independent organization within the IRS. E file state taxes Our advocates know how to work with the IRS. E file state taxes Our services are free and tailored to meet your needs. E file state taxes We have offices in every state, the District of Columbia, and Puerto Rico. E file state taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. E file state taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. E file state taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. E file state taxes Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. E file state taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. E file state taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. E file state taxes Prev  Up  Next   Home   More Online Publications
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The E File State Taxes

E file state taxes 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. E file state taxes Gross monthly rate. E file state taxes Your cost. E file state taxes Choosing a survivor annuity after retirement. E file state taxes Canceling a survivor annuity after retirement. E file state taxes Annuity starting date after 1986. E file state taxes Annuity starting date before 1987. E file state taxes 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. E file state taxes 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. E file state taxes The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. E file state taxes If the refund includes only your contributions, none of the refund is taxable. E file state taxes 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). E file state taxes 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. E file state taxes See Rollover Rules in Part II for information on how to make a rollover. E file state taxes 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. E file state taxes Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. E file state taxes 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. E file state taxes 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. E file state taxes For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. E file state taxes 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. E file state taxes 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. E file state taxes OPM will tell you how to make the choice. E file state taxes The choice for no withholding remains in effect until you change it. E file state taxes These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. E file state taxes If you choose not to have tax withheld, or if you do not have enough tax withheld, you may have to make estimated tax payments. E file state taxes 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. E file state taxes 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. E file state taxes For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. E file state taxes Form CSA 1099R. E file state taxes   Form CSA 1099R is mailed to you by OPM each year. E file state taxes It will show any tax you had withheld. E file state taxes File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. E file state taxes    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. E file state taxes servicesonline. E file state taxes opm. E file state taxes gov. E file state taxes To log in, you will need your retirement CSA claim number and your personal identification number. E file state taxes Choosing no withholding on payments outside the United States. E file state taxes   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. E file state taxes   To choose no withholding if you are a U. E file state taxes S. E file state taxes citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. E file state taxes Otherwise, OPM has to withhold tax. E file state taxes For example, OPM must withhold if you provide a U. E file state taxes S. E file state taxes 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. E file state taxes S. E file state taxes home address. E file state taxes   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. E file state taxes S. E file state taxes citizen, a U. E file state taxes S. E file state taxes resident alien, or someone who left the United States to avoid tax. E file state taxes But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. E file state taxes For details, see Publication 519, U. E file state taxes S. E file state taxes Tax Guide for Aliens. E file state taxes Withholding certificate. E file state taxes   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. E file state taxes The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. E file state taxes If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. E file state taxes 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. E file state taxes C. E file state taxes calling area must call 202-606-0500). E file state taxes No special form is needed. E file state taxes You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. E file state taxes If you have TTY/TDD equipment, call 1-855–887–4957. E file state taxes If you need a PIN, call OPM's Retirement Information Office. E file state taxes You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. E file state taxes servicesonline. E file state taxes opm. E file state taxes gov. E file state taxes You will need your retirement CSA or CSF claim number and your PIN. E file state taxes Withholding from certain lump-sum payments. E file state taxes   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. E file state taxes Tax will be withheld at a 20% rate on the interest distributed. E file state taxes However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. E file state taxes If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. E file state taxes Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. E file state taxes See Rollover Rules in Part II. E file state taxes If you receive only your contributions, no tax will be withheld. E file state taxes Withholding from Thrift Savings Plan payments. E file state taxes   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. E file state taxes 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. E file state taxes  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. E file state taxes 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. E file state taxes   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. E file state taxes The above document is also available in the “Forms & Publications” section of the TSP website at www. E file state taxes tsp. E file state taxes gov. E file state taxes Estimated tax. E file state taxes   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)). E file state taxes The return must cover all 12 months. E file state taxes   You do not have to pay estimated tax for 2014 if you were a U. E file state taxes S. E file state taxes citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. E file state taxes   Publication 505 contains information that you can use to help you figure your estimated tax payments. E file state taxes 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. E file state taxes The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. E file state taxes Children. E file state taxes   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. E file state taxes   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. E file state taxes Form CSF 1099R. E file state taxes   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. E file state taxes It will show the total amount of the annuity you received in the past year. E file state taxes It also should show, separately, the survivor annuity for a child or children. E file state taxes Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. E file state taxes   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. E file state taxes    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. E file state taxes servicesonline. E file state taxes opm. E file state taxes gov. E file state taxes To log in you will need your retirement CSF claim number and personal identification number. E file state taxes    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. E file state taxes C. E file state taxes calling area must call 202-606-0500). E file state taxes You will need your CSF claim number and your social security number when you call. E file state taxes Taxable part of annuity. E file state taxes   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. E file state taxes 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. E file state taxes Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. E file state taxes 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. E file state taxes 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. E file state taxes Annuity statement. E file state taxes   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). E file state taxes You will use this information to figure the tax-free recovery of your cost. E file state taxes Annuity starting date. E file state taxes   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. E file state taxes 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. E file state taxes Gross monthly rate. E file state taxes   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. E file state taxes Your cost. E file state taxes   Your monthly annuity payment contains an amount on which you have previously paid income tax. E file state taxes This amount represents part of your contributions to the retirement plan. E file state taxes 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. E file state taxes   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. E file state taxes If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. E file state taxes (See Lump-sum credit under Alternative Annuity Option, later. E file state taxes )   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. E file state taxes You cannot claim an interest deduction for any interest payments. E file state taxes You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. E file state taxes Recovering your cost tax free. E file state taxes   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. E file state taxes 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. E file state taxes 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). E file state taxes If your annuity starting date is after November 18, 1996, you must use the Simplified Method. E file state taxes   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). E file state taxes The tax-free part is a fixed dollar amount. E file state taxes It remains the same, even if your annuity is increased. E file state taxes Generally, this rule applies as long as you receive your annuity. E file state taxes However, see Exclusion limit , later. E file state taxes Choosing a survivor annuity after retirement. E file state taxes    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. E file state taxes   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. E file state taxes To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. E file state taxes Figure the expected return as of the date the reduced annuity begins. E file state taxes For details on the General Rule, see Publication 939. E file state taxes Canceling a survivor annuity after retirement. E file state taxes   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. E file state taxes The increased annuity does not change the cost recovery you figured at the annuity starting date. E file state taxes The tax-free part of each annuity payment remains the same. E file state taxes    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. E file state taxes C. E file state taxes calling area must call 202-606-0500). E file state taxes Exclusion limit. E file state taxes   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. E file state taxes Annuity starting date after 1986. E file state taxes   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. E file state taxes Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. E file state taxes Example. E file state taxes Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. E file state taxes If your cost is $12,000, the exclusion ends after 10 years (120 months). E file state taxes Thereafter, your entire annuity is generally fully taxable. E file state taxes Annuity starting date before 1987. E file state taxes   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. E file state taxes If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. E file state taxes The total exclusion may be more than your cost. E file state taxes Deduction of unrecovered cost. E file state taxes   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. E file state taxes 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). E file state taxes If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. E file state taxes 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. E file state taxes (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. E file state taxes ) 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. E file state taxes The Simplified Method does not apply if your annuity starting date is before July 2, 1986. E file state taxes 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. E file state taxes This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. E file state taxes 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. E file state taxes Worksheet A. E file state taxes   Use Worksheet A. E file state taxes Simplified Method (near the end of this publication), to figure your taxable annuity. E file state taxes Be sure to keep the completed worksheet. E file state taxes It will help you figure your taxable amounts for later years. E file state taxes 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. E file state taxes However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. E file state taxes Line 2. E file state taxes   See Your cost , earlier, for an explanation of your cost in the plan. E file state taxes 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. E file state taxes Line 3. E file state taxes   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. E file state taxes 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. E file state taxes If your annuity starting date is before 1998, use Table 1. E file state taxes Line 6. E file state taxes   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. E file state taxes 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. E file state taxes Example. E file state taxes Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. E file state taxes 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. E file state taxes He must use the Simplified Method to figure the tax-free part of his annuity benefits. E file state taxes Bill's monthly annuity benefit is $1,000. E file state taxes He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. E file state taxes At his annuity starting date, he was 65 and Kathy was 57. E file state taxes Bill's completed Worksheet A is shown later. E file state taxes 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). E file state taxes Bill keeps a copy of the completed worksheet for his records. E file state taxes It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. E file state taxes Bill's tax-free monthly amount is $100. E file state taxes (See line 4 of the worksheet. E file state taxes ) 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. E file state taxes 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. E file state taxes 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. E file state taxes 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. E file state taxes 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. E file state taxes 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. E file state taxes 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. E file state taxes Figuring this percentage is complex and requires the use of actuarial tables. E file state taxes For these tables and other information about using the General Rule, see Publication 939. E file state taxes 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. E file state taxes Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. E file state taxes After your cost was recovered, all payments became fully taxable. E file state taxes You cannot use another rule to again exclude amounts from income. E file state taxes The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. E file state taxes Worksheet A. E file state taxes Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. E file state taxes 1. E file state taxes Enter the total pension or annuity payments received this year. E file state taxes Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. E file state taxes $ 8,000 2. E file state taxes Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. E file state taxes See Your cost in Part II, Rules for Retirees, earlier 2. E file state taxes 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). E file state taxes Otherwise, go to line 3. E file state taxes   3. E file state taxes Enter the appropriate number from Table 1 below. E file state taxes But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. E file state taxes 3. E file state taxes 310 4. E file state taxes Divide line 2 by the number on line 3 4. E file state taxes 100 5. E file state taxes Multiply line 4 by the number of months for which this year's payments were made. E file state taxes If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. E file state taxes Otherwise, go to line 6 5. E file state taxes 800 6. E file state taxes Enter any amounts previously recovered tax free in years after 1986. E file state taxes This is the amount shown on line 10 of your worksheet for last year 6. E file state taxes 0 7. E file state taxes Subtract line 6 from line 2 7. E file state taxes 31,000 8. E file state taxes Enter the smaller of line 5 or line 7 8. E file state taxes 800 9. E file state taxes Taxable amount for year. E file state taxes Subtract line 8 from line 1. E file state taxes Enter the result, but not less than zero. E file state taxes Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. E file state taxes If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. E file state taxes If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. E file state taxes 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. E file state taxes $7,200 10. E file state taxes Was your annuity starting date before 1987?   Yes. E file state taxes Do not complete the rest of this worksheet. E file state taxes    No. E file state taxes Add lines 6 and 8. E file state taxes This is the amount you have recovered tax free through 2013. E file state taxes You will need this number if you need to fill out this worksheet next year 10. E file state taxes 800 11. E file state taxes Balance of cost to be recovered. E file state taxes Subtract line 10 from line 2. E file state taxes If zero, you will not have to complete this worksheet next year. E file state taxes The payments you receive next year will generally be fully taxable 11. E file state taxes $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. E file state taxes Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. E file state taxes If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. E file state taxes You are eligible to make this choice if you meet all of the following requirements. E file state taxes You are retiring, but not on disability. E file state taxes You have a life-threatening illness or other critical medical condition. E file state taxes You do not have a former spouse entitled to court ordered benefits based on your service. E file state taxes 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. E file state taxes Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. E file state taxes The tax-free part represents part of your cost. E file state taxes The taxable part represents part of the earnings on your annuity contract. E file state taxes 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. E file state taxes Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. E file state taxes Your taxable amount may therefore be more than the lump-sum payment you receive. E file state taxes 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. E file state taxes 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. E file state taxes See Rollover Rules , later, for information on how to make a rollover. E file state taxes OPM can make a direct rollover only up to the amount of the lump-sum payment. E file state taxes Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. E file state taxes 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. E file state taxes 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. E file state taxes For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. E file state taxes Worksheet B. E file state taxes   Use Worksheet B. E file state taxes Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. E file state taxes Be sure to keep the completed worksheet for your records. E file state taxes   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. E file state taxes Lump-sum credit. E file state taxes   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). E file state taxes 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. E file state taxes Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. E file state taxes Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. E file state taxes 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. E file state taxes Present value of your annuity contract. E file state taxes   The present value of your annuity contract is figured using actuarial tables provided by the IRS. E file state taxes 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. E file state taxes Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. E file state taxes , NW Washington, DC 20224-0002 Example. E file state taxes David Brown retired from the federal government in 2013, one month after his 55th birthday. E file state taxes 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. E file state taxes The present value of his annuity contract was $155,000. E file state taxes The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. E file state taxes 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. E file state taxes See Reduced Annuity , later. E file state taxes Worksheet B. E file state taxes Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . E file state taxes  1. E file state taxes Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. E file state taxes $ 31,000 2. E file state taxes Enter the present value of your annuity contract 2. E file state taxes 155,000 3. E file state taxes Divide line 1 by line 2 3. E file state taxes . E file state taxes 20 4. E file state taxes Tax-free amount. E file state taxes Multiply line 1 by line 3. E file state taxes (Caution: Do not include this amount on line 6 of Worksheet A in this publication. E file state taxes ) 4. E file state taxes $6,200 5. E file state taxes Taxable amount (net cost in the plan). E file state taxes Subtract line 4 from line 1. E file state taxes Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. E file state taxes Also, enter this amount on line 2 of Worksheet A in this publication. E file state taxes 5. E file state taxes $24,800   Lump-sum payment in installments. E file state taxes   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. E file state taxes You will receive the first installment after you make the choice upon retirement. E file state taxes The second installment will be paid to you, with interest, in the next calendar year. E file state taxes (Exceptions to the installment rule are provided for cases of critical medical need. E file state taxes )   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. E file state taxes If the payment has a tax-free part, you must treat the taxable part as received first. E file state taxes How to report. E file state taxes   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. E file state taxes 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. E file state taxes    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. E file state taxes 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. E file state taxes These annuity payments each will have a tax-free and a taxable part. E file state taxes To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). E file state taxes For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. E file state taxes 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. E file state taxes Enter as your net cost on line 2 the amount from Worksheet B, line 5. E file state taxes 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. E file state taxes Example. E file state taxes The facts are the same as in the example for David Brown in the preceding discussion. E file state taxes In addition, David received 10 annuity payments in 2013 of $1,200 each. E file state taxes Using Worksheet A, he figures the taxable part of his annuity payments. E file state taxes He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. E file state taxes His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). E file state taxes He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. E file state taxes David's filled-in Worksheet A is shown on the next page. E file state taxes Worksheet A. E file state taxes Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . E file state taxes 1. E file state taxes Enter the total pension or annuity payments received this year. E file state taxes Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. E file state taxes $ 12,000 2. E file state taxes Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. E file state taxes See Your cost in Part II, Rules for Retirees, earlier 2. E file state taxes 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). E file state taxes Otherwise, go to line 3. E file state taxes   3. E file state taxes Enter the appropriate number from Table 1 below. E file state taxes But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. E file state taxes 3. E file state taxes 360 4. E file state taxes Divide line 2 by the number on line 3 4. E file state taxes 68. E file state taxes 89 5. E file state taxes Multiply line 4 by the number of months for which this year's payments were made. E file state taxes If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. E file state taxes Otherwise, go to line 6 5. E file state taxes 688. E file state taxes 90 6. E file state taxes Enter any amounts previously recovered tax free in years after 1986. E file state taxes This is the amount shown on line 10 of your worksheet for last year 6. E file state taxes 0 7. E file state taxes Subtract line 6 from line 2 7. E file state taxes 24,800 8. E file state taxes Enter the smaller of line 5 or line 7 8. E file state taxes 688. E file state taxes 90 9. E file state taxes Taxable amount for year. E file state taxes Subtract line 8 from line 1. E file state taxes Enter the result, but not less than zero. E file state taxes Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. E file state taxes If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. E file state taxes If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. E file state taxes 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. E file state taxes $11,311. E file state taxes 10 10. E file state taxes Was your annuity starting date before 1987?   Yes. E file state taxes Do not complete the rest of this worksheet. E file state taxes    No. E file state taxes Add lines 6 and 8. E file state taxes This is the amount you have recovered tax free through 2013. E file state taxes You will need this number if you need to fill out this worksheet next year 10. E file state taxes 688. E file state taxes 90 11. E file state taxes Balance of cost to be recovered. E file state taxes Subtract line 10 from line 2. E file state taxes If zero, you will not have to complete this worksheet next year. E file state taxes The payments you receive next year will generally be fully taxable 11. E file state taxes $24,111. E file state taxes 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. E file state taxes Reemployment after choosing the alternative annuity option. E file state taxes 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. E file state taxes 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. E file state taxes Annuity starting date before November 19, 1996. E file state taxes   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. E file state taxes 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. E file state taxes 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. E file state taxes 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. E file state taxes The gift may be taxable for gift tax purposes. E file state taxes The value of the gift is equal to the value of the annuity. E file state taxes Joint and survivor annuity. E file state taxes   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. E file state taxes This will eliminate any gift tax liability with regard to that gift. E file state taxes   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. E file state taxes This may result in a taxable gift. E file state taxes More information. E file state taxes   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. E file state taxes 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. E file state taxes Annual leave. E file state taxes   A payment for accrued annual leave received on retirement is a salary payment. E file state taxes It is taxable as wages in the tax year you receive it. E file state taxes Voluntary contributions. E file state taxes   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. E file state taxes 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. E file state taxes Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. E file state taxes See Thrift Savings Plan , later. E file state taxes Additional annuity benefit. E file state taxes   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. E file state taxes This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. E file state taxes It does not matter that you receive only one monthly check covering both benefits. E file state taxes 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. E file state taxes   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. E file state taxes Refund of voluntary contributions. E file state taxes   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. E file state taxes 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. E file state taxes See Rollover Rules , later. E file state taxes The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. E file state taxes 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. E file state taxes For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. E file state taxes Community property laws. E file state taxes   State community property laws apply to your annuity. E file state taxes These laws will affect your income tax only if you file a return separately from your spouse. E file state taxes   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. E file state taxes 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. E file state taxes   At any time, you have only one domicile even though you may have more than one home. E file state taxes 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. E file state taxes The question of your domicile is mainly a matter of your intentions as indicated by your actions. E file state taxes   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. E file state taxes The division is based on your periods of service and domicile in community and noncommunity property states while you were married. E file state taxes   For more information, see Publication 555, Community Property. E file state taxes 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. E file state taxes The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. E file state taxes This amount is taxable as wages. E file state taxes Your annuity will continue to be taxed just as it was before. E file state taxes If you are still recovering your cost, you continue to do so. E file state taxes If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. E file state taxes 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. E file state taxes A nonresident alien is an individual who is not a citizen or a resident alien of the United States. E file state taxes Special rule for figuring your total contributions. E file state taxes   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. E file state taxes 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. E file state taxes For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. E file state taxes Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. E file state taxes   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. E file state taxes Limit on taxable amount. E file state taxes   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. E file state taxes Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. E file state taxes The numerator of the fraction is the retiree's total U. E file state taxes S. E file state taxes Government basic pay, other than tax-exempt pay for services performed outside the United States. E file state taxes The denominator is the retiree's total U. E file state taxes S. E file state taxes Government basic pay for all services. E file state taxes    Basic pay includes regular pay plus any standby differential. E file state taxes It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. E file state taxes   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. E file state taxes (For an annuity, first complete Worksheet A in this publication. E file state taxes ) Worksheet C. E file state taxes Limited Taxable Amount for Nonresident Alien 1. E file state taxes 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. E file state taxes   2. E file state taxes Enter the total U. E file state taxes S. E file state taxes Government basic pay other than tax-exempt pay for services performed outside the United States 2. E file state taxes   3. E file state taxes Enter the total U. E file state taxes S. E file state taxes Government basic pay for all services 3. E file state taxes   4. E file state taxes Divide line 2 by line 3 4. E file state taxes   5. E file state taxes Limited taxable amount. E file state taxes Multiply line 1 by line 4. E file state taxes Enter this amount on Form 1040NR, line 17b 5. E file state taxes   Example 1. E file state taxes You are a nonresident alien who performed all services for the U. E file state taxes S. E file state taxes Government abroad as a nonresident alien. E file state taxes You retired and began to receive a monthly annuity of $200. E file state taxes Your total basic pay for all services for the U. E file state taxes S. E file state taxes Government was $100,000. E file state taxes All of your basic pay was tax exempt because it was not U. E file state taxes S. E file state taxes source income. E file state taxes The taxable amount of your annuity using Worksheet A in this publication is $720. E file state taxes You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. E file state taxes Worksheet C. E file state taxes Limited Taxable Amount for Nonresident Alien — Example 1 1. E file state taxes 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. E file state taxes $ 720 2. E file state taxes Enter the total U. E file state taxes S. E file state taxes Government basic pay other than tax-exempt pay for services performed outside the United States 2. E file state taxes 0 3. E file state taxes Enter the total U. E file state taxes S. E file state taxes Government basic pay for all services 3. E file state taxes 100,000 4. E file state taxes Divide line 2 by line 3 4. E file state taxes 0 5. E file state taxes Limited taxable amount. E file state taxes Multiply line 1 by line 4. E file state taxes Enter this amount on Form 1040NR, line 17b 5. E file state taxes 0 Example 2. E file state taxes You are a nonresident alien who performed services for the U. E file state taxes S. E file state taxes Government as a nonresident alien both within the United States and abroad. E file state taxes You retired and began to receive a monthly annuity of $240. E file state taxes Your total basic pay for your services for the U. E file state taxes S. E file state taxes 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. E file state taxes The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. E file state taxes S. E file state taxes source income. E file state taxes The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. E file state taxes You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. E file state taxes Worksheet C. E file state taxes Limited Taxable Amount for Nonresident Alien — Example 2 1. E file state taxes 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. E file state taxes $ 1,980 2. E file state taxes Enter the total U. E file state taxes S. E file state taxes Government basic pay other than tax-exempt pay for services performed outside the United States 2. E file state taxes 40,000 3. E file state taxes Enter the total U. E file state taxes S. E file state taxes Government basic pay for all services 3. E file state taxes 120,000 4. E file state taxes Divide line 2 by line 3 4. E file state taxes . E file state taxes 333 5. E file state taxes Limited taxable amount. E file state taxes Multiply line 1 by line 4. E file state taxes Enter this amount on Form 1040NR, line 17b 5. E file state taxes 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. E file state taxes (However, see Roth TSP balance and Uniformed services TSP accounts, next. E file state taxes ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. E file state taxes The way that you withdraw your account balance determines when you must pay the tax. E file state taxes Roth TSP balance. E file state taxes   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. E file state taxes This means Roth TSP contributions are included in your income. E file state taxes The contribution limits are the same as the traditional TSP. E file state taxes You can elect to have part or all of your TSP contributions designated as a Roth TSP. E file state taxes Agency contributions will be part of your traditional TSP balance. E file state taxes Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. E file state taxes   Qualified distributions from your Roth TSP are not included in income. E file state taxes This applies to both your cost in the account and income earned on that account. E file state taxes A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. E file state taxes   For more information, go to the TSP website, www. E file state taxes tsp. E file state taxes gov, or the TSP Service Office. E file state taxes See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. E file state taxes Uniformed services TSP accounts. E file state taxes   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. E file state taxes However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. E file state taxes See Roth TSP balance discussed previously to get more information about Roth contributions. E file state taxes 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. E file state taxes You can get more information from the TSP website, www. E file state taxes tsp. E file state taxes gov, or the TSP Service Office. E file state taxes Direct rollover by the TSP. E file state taxes   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. E file state taxes However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. E file state taxes Also, see Rollover Rules , later. E file state taxes Direct rollover by the TSP to a Roth IRA. E file state taxes   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. E file state taxes However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. E file state taxes Also, see Rollovers to Roth IRAs for more information, later. E file state taxes Note. E file state taxes 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. E file state taxes This is because you already paid tax on those contributions. E file state taxes You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. E file state taxes TSP annuity. E file state taxes   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. E file state taxes The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. E file state taxes 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. E file state taxes See Roth TSP balance , earlier. E file state taxes This is because you already paid tax on those contributions. E file state taxes Cash withdrawals. E file state taxes   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. E file state taxes (See Rollover Rules , later. E file state taxes ) 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. E file state taxes See Lump-Sum Distributions in Publication 575 for details. E file state taxes However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. E file state taxes See Roth TSP balance , earlier. E file state taxes    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. E file state taxes   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. E file state taxes 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. E file state taxes See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. E file state taxes 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. E file state taxes See Roth TSP balance , earlier, for a discussion of those conditions. E file state taxes Tax on early distributions. E file state taxes   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. E file state taxes However, this additional tax does not apply in certain situations, including any of the following. E file state taxes You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. E file state taxes You choose to receive your account balance in monthly payments based on your life expectancy. E file state taxes You are totally and permanently disabled. E file state taxes You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). E file state taxes The earnings may be subject to the 10% tax depending on whether you met certain conditions. E file state taxes See Roth TSP balance , earlier. E file state taxes   For more information, see Tax on Early Distributions in Publication 575. E file state taxes Outstanding loan. E file state taxes   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. E file state taxes The distribution also may be subject to the additional 10% tax on early distributions. E file state taxes 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. E file state taxes See Rollover Rules , later. E file state taxes   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. E file state taxes However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. E file state taxes See Roth TSP balance , earlier. E file state taxes More information. E file state taxes   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. E file state taxes 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). E file state taxes    The above documents are also available on the TSP website at www. E file state taxes tsp. E file state taxes gov. E file state taxes Select “Forms & Publications. E file state taxes ” 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. E file state taxes You do not include the amount rolled over in your income, and you cannot take a deduction for it. E file state taxes The amount rolled over is taxed later as the new program pays that amount to you. E file state taxes 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. E file state taxes 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. E file state taxes To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. E file state taxes You can also roll over a distribution from a qualified retirement plan into a Roth IRA. E file state taxes 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. E file state taxes See Rollovers to Roth IRAs , later, for more information. E file state taxes Qualified retirement plan. E file state taxes   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. E file state taxes The CSRS, FERS, and TSP are considered qualified retirement plans. E file state taxes Distributions eligible for rollover treatment. E file state taxes   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. E file state taxes You cannot roll over any part of your CSRS or FERS annuity payments. E file state taxes   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. E file state taxes   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. E file state taxes However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. E file state taxes Direct rollover option. E file state taxes   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. E file state taxes   There is an automatic rollover requirement for mandatory distributions. E file state taxes A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. E file state taxes The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. E file state taxes 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. E file state taxes If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. E file state taxes No tax withheld. E file state taxes   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. E file state taxes 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. E file state taxes Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. E file state taxes Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. E file state taxes Payment to you option. E file state taxes   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. E file state taxes However, the full amount is treated as distributed to you even though you actually receive only 80%. E file state taxes 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. E file state taxes Rollovers to Roth IRAs are generally included in income. E file state taxes Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. E file state taxes 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. E file state taxes 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). E file state taxes Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. E file state taxes See Roth TSP balance , earlier. E file state taxes Also, see Tax on Early Distributions in Publication 575. E file state taxes Exception to withholding. E file state taxes   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. E file state taxes Partial rollovers. E file state taxes   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. E file state taxes See Lump-Sum Distributions in Publication 575. E file state taxes However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. E file state taxes Rolling over more than amount received. E file state taxes   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). E file state taxes Example. E file state taxes You left government service at age 53. E file state taxes On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you