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Filing Tax Extension 2012

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Filing Tax Extension 2012

Filing tax extension 2012 1. Filing tax extension 2012   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Filing tax extension 2012  You can set up and make contributions to an IRA if you receive taxable compensation. Filing tax extension 2012 Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Filing tax extension 2012 For more information about IRAs, see Publication 590. Filing tax extension 2012 Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Filing tax extension 2012 The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Filing tax extension 2012 Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Filing tax extension 2012 Many types of educational assistance are tax free if they meet the requirements discussed here. Filing tax extension 2012 Special rules apply to U. Filing tax extension 2012 S. Filing tax extension 2012 citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Filing tax extension 2012 For information about these rules, see Publication 54, Tax Guide for U. Filing tax extension 2012 S. Filing tax extension 2012 Citizens and Resident Aliens Abroad. Filing tax extension 2012 Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Filing tax extension 2012 A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Filing tax extension 2012 Amount of scholarship or fellowship. Filing tax extension 2012   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Filing tax extension 2012 This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Filing tax extension 2012 The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Filing tax extension 2012 Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Filing tax extension 2012 Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Filing tax extension 2012 A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Filing tax extension 2012 (But for exceptions, see Payment for services,later. Filing tax extension 2012 Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Filing tax extension 2012 Candidate for a degree. Filing tax extension 2012   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Filing tax extension 2012 Eligible educational institution. Filing tax extension 2012   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Filing tax extension 2012 Qualified education expenses. Filing tax extension 2012   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Filing tax extension 2012 These items must be required of all students in your course of instruction. Filing tax extension 2012 Expenses that do not qualify. Filing tax extension 2012   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Filing tax extension 2012 Payment for services. Filing tax extension 2012   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Filing tax extension 2012 This applies even if all candidates for a degree must perform the services to receive the degree. Filing tax extension 2012 (See exceptions next. Filing tax extension 2012 ) Exceptions. Filing tax extension 2012   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Filing tax extension 2012 Example 1. Filing tax extension 2012 You received a scholarship of $2,500. Filing tax extension 2012 The scholarship was not received under either of the exceptions mentioned above. Filing tax extension 2012 As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Filing tax extension 2012 Of the $2,500 scholarship, $1,000 represents payment for teaching. Filing tax extension 2012 The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Filing tax extension 2012 Your qualified education expenses were at least $1,500. Filing tax extension 2012 Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Filing tax extension 2012 The $1,000 you received for teaching is taxable. Filing tax extension 2012 Example 2. Filing tax extension 2012 You are a candidate for a degree at a medical school. Filing tax extension 2012 You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Filing tax extension 2012 The terms of your scholarship require you to perform future services. Filing tax extension 2012 A substantial penalty applies if you do not comply. Filing tax extension 2012 The entire amount of your grant is taxable as payment for services in the year it is received. Filing tax extension 2012 Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Filing tax extension 2012 Worksheet 1-1. Filing tax extension 2012    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Filing tax extension 2012    Worksheet 1-1. Filing tax extension 2012 Taxable Scholarship and Fellowship Income 1. Filing tax extension 2012 Enter the total amount of any scholarship or fellowship for 2013. Filing tax extension 2012 See Amount of scholarship or fellowship, earlier. Filing tax extension 2012 1. Filing tax extension 2012       If you are a degree candidate at an eligible educational institution, go to line 2. Filing tax extension 2012 If you are not a degree candidate at an eligible educational institution, stop here. Filing tax extension 2012 The entire amount is taxable. Filing tax extension 2012 For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Filing tax extension 2012       2. Filing tax extension 2012 Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Filing tax extension 2012 (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Filing tax extension 2012 ) 2. Filing tax extension 2012     3. Filing tax extension 2012 Subtract line 2 from line 1 3. Filing tax extension 2012     4. Filing tax extension 2012 Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Filing tax extension 2012     5. Filing tax extension 2012 Subtract line 4 from line 3 5. Filing tax extension 2012     6. Filing tax extension 2012 Enter the amount of your qualified education expenses 6. Filing tax extension 2012     7. Filing tax extension 2012 Enter the smaller of line 5 or line 6. Filing tax extension 2012 This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Filing tax extension 2012     8. Filing tax extension 2012 Subtract line 7 from line 5 8. Filing tax extension 2012     9. Filing tax extension 2012 Taxable part. Filing tax extension 2012 Add lines 2, 4, and 8. Filing tax extension 2012 See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Filing tax extension 2012     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Filing tax extension 2012 You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Filing tax extension 2012 Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Filing tax extension 2012 If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Filing tax extension 2012 If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Filing tax extension 2012 You must report the taxable amount whether or not you received a Form W-2. Filing tax extension 2012 If you receive an incorrect Form W-2, ask the payer for a corrected one. Filing tax extension 2012 For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Filing tax extension 2012 How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Filing tax extension 2012 Form 1040EZ. Filing tax extension 2012   If you file Form 1040EZ, include the taxable amount in the total on line 1. Filing tax extension 2012 If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Filing tax extension 2012 Form 1040A. Filing tax extension 2012   If you file Form 1040A, include the taxable amount in the total on line 7. Filing tax extension 2012 If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Filing tax extension 2012 Form 1040. Filing tax extension 2012   If you file Form 1040, include the taxable amount in the total on line 7. Filing tax extension 2012 If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Filing tax extension 2012 Schedule SE (Form 1040). Filing tax extension 2012   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Filing tax extension 2012 If your net earnings are $400 or more, you must pay self-employment tax. Filing tax extension 2012 Use Schedule SE, Self-Employment Tax, to figure this tax. Filing tax extension 2012 Form 1040NR. Filing tax extension 2012   If you file Form 1040NR, report the taxable amount on line 12. Filing tax extension 2012 Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Filing tax extension 2012 S. Filing tax extension 2012 Source Income Subject to Withholding. Filing tax extension 2012 See the Instructions for Form 1040NR for more information. Filing tax extension 2012 Form 1040NR-EZ. Filing tax extension 2012   If you file Form 1040NR-EZ, report the taxable amount on line 5. Filing tax extension 2012 Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Filing tax extension 2012 See the Instructions for Form 1040NR-EZ for more information. Filing tax extension 2012 Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Filing tax extension 2012 Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Filing tax extension 2012 Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Filing tax extension 2012 They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Filing tax extension 2012 Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Filing tax extension 2012 Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Filing tax extension 2012 Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Filing tax extension 2012 Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Filing tax extension 2012 Do not include these payments as income on your federal tax return. Filing tax extension 2012 If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Filing tax extension 2012 This applies only to the part of your VA payments that is required to be used for education expenses. Filing tax extension 2012 You may want to visit the Veteran's Administration website at www. Filing tax extension 2012 gibill. Filing tax extension 2012 va. Filing tax extension 2012 gov for specific information about the various VA benefits for education. Filing tax extension 2012 Example. Filing tax extension 2012 You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Filing tax extension 2012 Neither of these benefits is taxable and you do not report them on your tax return. Filing tax extension 2012 You also want to claim an American opportunity credit on your return. Filing tax extension 2012 You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Filing tax extension 2012 To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Filing tax extension 2012 You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Filing tax extension 2012 Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Filing tax extension 2012 This is called a “tuition reduction. Filing tax extension 2012 ” You do not have to include a qualified tuition reduction in your income. Filing tax extension 2012 A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Filing tax extension 2012 You do not have to use the tuition reduction at the eligible educational institution from which you received it. Filing tax extension 2012 In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Filing tax extension 2012 The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Filing tax extension 2012 You must include in your income any tuition reduction you receive that is payment for your services. Filing tax extension 2012 Eligible educational institution. Filing tax extension 2012   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Filing tax extension 2012 Officers, owners, and highly compensated employees. Filing tax extension 2012   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Filing tax extension 2012 This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Filing tax extension 2012 The group must be defined under a reasonable classification set up by the employer. Filing tax extension 2012 The classification must not discriminate in favor of owners, officers, or highly compensated employees. Filing tax extension 2012 Payment for services. Filing tax extension 2012   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Filing tax extension 2012 This applies even if all candidates for a degree must perform the services to receive the degree. Filing tax extension 2012 (See below for exceptions. Filing tax extension 2012 ) Exceptions. Filing tax extension 2012   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Filing tax extension 2012 Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Filing tax extension 2012 You are an employee of the eligible educational institution. Filing tax extension 2012 You were an employee of the eligible educational institution, but you retired or left on disability. Filing tax extension 2012 You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Filing tax extension 2012 You are the dependent child or spouse of an individual described in (1) through (3), above. Filing tax extension 2012 Child of deceased parents. Filing tax extension 2012   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Filing tax extension 2012 Child of divorced parents. Filing tax extension 2012   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Filing tax extension 2012 Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Filing tax extension 2012 It is provided by an eligible educational institution. Filing tax extension 2012 You are a graduate student who performs teaching or research activities for the educational institution. Filing tax extension 2012 You must include in income any other tuition reductions for graduate education that you receive. Filing tax extension 2012 How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Filing tax extension 2012 Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Filing tax extension 2012 Prev  Up  Next   Home   More Online Publications
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Tax Scams - How to Report Them

Participating in an illegal scheme to avoid paying taxes can result in imprisonment and fines, as well as the repayment of taxes owed with penalties and interest. If you become aware of any abusive tax scams, please report them to the appropriate contact below.

Reporting Tax Scams

Promoters of Abusive Tax Schemes or Preparers of Fraudulent Returns

Common abusive tax scams include anti-tax law, home-based business, trust, and off-shore schemes.

To report promoters of these scheme types or any other types you are aware of that are not listed here, please send a completed referral form, along with any promotional materials to the Lead Development Center:

Mail:
Internal Revenue Service Lead Development Center
Stop MS5040
24000 Avila Road
Laguna Niguel, California 92677-3405

Fax: (877) 477-9135

Abusive Transaction Involving a Retirement Plan

The Abusive Transaction Hotline provides people a way to share information (anonymously, if preferred) about abusive tax shelters and emerging issues that may be abusive in retirement plans.

Find out which listed transactions have been determined by the IRS to be tax avoidance transactions and how to report them.

Abusive Transaction Involving an Exempt Organization

Exempt organizations are, at times, used by for-profit entities as accommodation parties in abusive tax avoidance transactions.

Visit the Exempt Organization Abusive Tax Avoidance Transactions page for information on how to report these schemes using Form 13909, Tax-Exempt Organization Complaint (Referral) Form.

Abusive Tax Shelters and Transactions

The IRS maintains an abusive tax shelter hotline that people can use to provide information (anonymously, if preferred) about abusive tax shelters. Office of Tax Shelter Analysis is primarily interested in potentially abusive transactions that may be employed by many taxpayers and could pose a significant compliance risk to the IRS.

How Do You Report Suspected Tax Fraud Activity?

Quick reference chart outlines how to report suspected tax fraud activity in different situations.

Information for Tax Professionals on the Common Types of Schemes

Page Last Reviewed or Updated: 15-Nov-2013

The Filing Tax Extension 2012

Filing tax extension 2012 Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Filing tax extension 2012 Tax questions. Filing tax extension 2012 Useful Items - You may want to see: Reminders Future developments. Filing tax extension 2012  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. Filing tax extension 2012 IRS. Filing tax extension 2012 gov/pub721. Filing tax extension 2012 Phased retirement. Filing tax extension 2012   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. Filing tax extension 2012 This new program will allow eligible employees to begin receiving annuity payments while working part-time. Filing tax extension 2012 For more information, go to the Office of Personnel Management (OPM) website at www. Filing tax extension 2012 opm. Filing tax extension 2012 gov. Filing tax extension 2012 Roth Thrift Savings Plan (TSP) balance. Filing tax extension 2012  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. Filing tax extension 2012 Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Filing tax extension 2012 Qualified distributions from a Roth TSP are not included in your income. Filing tax extension 2012 See Thrift Savings Plan in Part II for more information. Filing tax extension 2012 Rollovers. Filing tax extension 2012  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. Filing tax extension 2012 See Rollover Rules in Part II. Filing tax extension 2012 Rollovers by surviving spouse. Filing tax extension 2012  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. Filing tax extension 2012 See Rollover Rules in Part II. Filing tax extension 2012 Thrift Savings Plan (TSP) beneficiary participant accounts. Filing tax extension 2012  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). Filing tax extension 2012 The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. Filing tax extension 2012 Benefits for public safety officer's survivors. Filing tax extension 2012  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. Filing tax extension 2012 For more information, see Dependents of public safety officers in Part IV. Filing tax extension 2012 Uniformed services Thrift Savings Plan (TSP) accounts. Filing tax extension 2012  If you have a uniformed services TSP account, it may include contributions from combat zone pay. Filing tax extension 2012 This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. Filing tax extension 2012 However, any earnings on those contributions are subject to tax when they are distributed. Filing tax extension 2012 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. Filing tax extension 2012 If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. Filing tax extension 2012 You can get more information from the TSP website, www. Filing tax extension 2012 tsp. Filing tax extension 2012 gov, or the TSP Service Office. Filing tax extension 2012 Photographs of missing children. Filing tax extension 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing tax extension 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing tax extension 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing tax extension 2012 Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. Filing tax extension 2012 These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Filing tax extension 2012 Tax rules for annuity benefits. Filing tax extension 2012   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. Filing tax extension 2012 The rest of your benefits are taxable. Filing tax extension 2012 If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. Filing tax extension 2012 If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. Filing tax extension 2012 See Part II, Rules for Retirees . Filing tax extension 2012 Thrift Savings Plan. Filing tax extension 2012   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. Filing tax extension 2012 This plan is similar to private sector 401(k) plans. Filing tax extension 2012 You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. Filing tax extension 2012 The contributions and earnings on them are not taxed until they are distributed to you. Filing tax extension 2012 Also the TSP offers a Roth TSP option. Filing tax extension 2012 Contributions to this type of balance are after tax and qualified distributions from the account are tax free. Filing tax extension 2012 See Thrift Savings Plan in Part II. Filing tax extension 2012 Comments and suggestions. Filing tax extension 2012   We welcome your comments about this publication and your suggestions for future editions. Filing tax extension 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing tax extension 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing tax extension 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing tax extension 2012   You can send your comments from www. Filing tax extension 2012 irs. Filing tax extension 2012 gov/formspubs/. Filing tax extension 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications”. Filing tax extension 2012   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing tax extension 2012 Ordering forms and publications. Filing tax extension 2012   Visit www. Filing tax extension 2012 irs. Filing tax extension 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing tax extension 2012 Internal Revenue Service 1201 N. Filing tax extension 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing tax extension 2012   If you have a tax question, check the information available on IRS. Filing tax extension 2012 gov or call 1-800-829-1040. Filing tax extension 2012 We cannot answer tax questions sent to either of the above addresses. Filing tax extension 2012 Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Filing tax extension 2012 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Filing tax extension 2012 Prev  Up  Next   Home   More Online Publications