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Filing Taxes For Military

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Filing Taxes For Military

Filing taxes for military 2. Filing taxes for military   Foreclosures and Repossessions Table of Contents Amount realized and ordinary income on a recourse debt. Filing taxes for military Amount realized on a nonrecourse debt. Filing taxes for military If you do not make payments you owe on a loan secured by property, the lender may foreclose on the loan or repossess the property. Filing taxes for military The foreclosure or repossession is treated as a sale from which you may realize gain or loss. Filing taxes for military This is true even if you voluntarily return the property to the lender. Filing taxes for military If the outstanding loan balance was more than the FMV of the property and the lender cancels all or part of the remaining loan balance, you also may realize ordinary income from the cancellation of debt. Filing taxes for military You must report this income on your return unless certain exceptions or exclusions apply. Filing taxes for military See chapter 1 for more details. Filing taxes for military Borrower's gain or loss. Filing taxes for military    You figure and report gain or loss from a foreclosure or repossession in the same way as gain or loss from a sale. Filing taxes for military The gain is the difference between the amount realized and your adjusted basis in the transferred property (amount realized minus adjusted basis). Filing taxes for military The loss is the difference between your adjusted basis in the transferred property and the amount realized (adjusted basis minus amount realized). Filing taxes for military For more information on figuring gain or loss from the sale of property, see Gain or Loss From Sales and Exchanges in Publication 544. Filing taxes for military You can use Table 1-1 to figure your ordinary income from the cancellation of debt and your gain or loss from a foreclosure or repossession. Filing taxes for military Amount realized and ordinary income on a recourse debt. Filing taxes for military    If you are personally liable for the debt, the amount realized on the foreclosure or repossession includes the smaller of: The outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, or The FMV of the transferred property. Filing taxes for military The amount realized also includes any proceeds you received from the foreclosure sale. Filing taxes for military If the FMV of the transferred property is less than the total outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, the difference is ordinary income from the cancellation of debt. Filing taxes for military You must report this income on your return unless certain exceptions or exclusions apply. Filing taxes for military See chapter 1 for more details. Filing taxes for military       Example 1. Filing taxes for military Tara bought a new car for $15,000. Filing taxes for military She made a $2,000 downpayment and borrowed the remaining $13,000 from the dealer's credit company. Filing taxes for military Tara is personally liable for the loan (recourse debt) and the car is pledged as security for the loan. Filing taxes for military On August 1, 2013, the credit company repossessed the car because Tara had stopped making loan payments. Filing taxes for military The balance due after taking into account the payments Tara made was $10,000. Filing taxes for military The FMV of the car when it was repossessed was $9,000. Filing taxes for military On November 15, 2013, the credit company forgave the remaining $1,000 balance on the loan due to insufficient assets. Filing taxes for military In this case, the amount Tara realizes is $9,000. Filing taxes for military This is the smaller of: The $10,000 outstanding debt immediately before the repossession reduced by the $1,000 for which she remains personally liable immediately after the repossession ($10,000 − $1,000 = $9,000), or The $9,000 FMV of the car. Filing taxes for military Tara figures her gain or loss on the repossession by comparing the $9,000 amount realized with her $15,000 adjusted basis. Filing taxes for military She has a $6,000 nondeductible loss. Filing taxes for military After the cancellation of the remaining balance on the loan in November, Tara also has ordinary income from cancellation of debt in the amount of $1,000 (the remaining balance on the $10,000 loan after the $9,000 amount satisfied by the FMV of the repossessed car). Filing taxes for military Tara must report this $1,000 on her return unless one of the exceptions or exclusions described in chapter 1 applies. Filing taxes for military Example 2. Filing taxes for military Lili paid $200,000 for her home. Filing taxes for military She made a $15,000 downpayment and borrowed the remaining $185,000 from a bank. Filing taxes for military Lili is personally liable for the mortgage loan and the house secures the loan. Filing taxes for military In 2013, the bank foreclosed on the mortgage because Lili stopped making payments. Filing taxes for military When the bank foreclosed the mortgage, the balance due was $180,000, the FMV of the house was $170,000, and Lili's adjusted basis was $175,000 due to a casualty loss she had deducted. Filing taxes for military At the time of the foreclosure, the bank forgave $2,000 of the $10,000 debt in excess of the FMV ($180,000 minus $170,000). Filing taxes for military She remained personally liable for the $8,000 balance. Filing taxes for military In this case, Lili has ordinary income from the cancellation of debt in the amount of $2,000. Filing taxes for military The $2,000 income from the cancellation of debt is figured by subtracting the $170,000 FMV of the house from the $172,000 difference between her total outstanding debt immediately before the transfer of property and the amount for which she remains personally liable immediately after the transfer ($180,000 minus $8,000). Filing taxes for military She is able to exclude the $2,000 of canceled debt from her income under the qualified principal residence indebtedness rules discussed earlier. Filing taxes for military Lili must also determine her gain or loss from the foreclosure. Filing taxes for military In this case, the amount that she realizes is $170,000. Filing taxes for military This is the smaller of: (a) the $180,000 outstanding debt immediately before the transfer reduced by the $8,000 for which she remains personally liable immediately after the transfer ($180,000 − $8,000 = $172,000) or (b) the $170,000 FMV of the house. Filing taxes for military Lili figures her gain or loss on the foreclosure by comparing the $170,000 amount realized with her $175,000 adjusted basis. Filing taxes for military She has a $5,000 nondeductible loss. Filing taxes for military Table 1-1. Filing taxes for military Worksheet for Foreclosures and Repossessions Part 1. Filing taxes for military Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). Filing taxes for military Otherwise, go to Part 2. Filing taxes for military 1. Filing taxes for military Enter the amount of outstanding debt immediately before the transfer of property reduced by any amount for which you remain personally liable immediately after the transfer of property   2. Filing taxes for military Enter the fair market value of the transferred property   3. Filing taxes for military Ordinary income from the cancellation of debt upon foreclosure or repossession. Filing taxes for military * Subtract line 2 from line 1. Filing taxes for military If less than zero, enter zero. Filing taxes for military Next, go to Part 2   Part 2. Filing taxes for military Gain or loss from foreclosure or repossession. Filing taxes for military   4. Filing taxes for military Enter the smaller of line 1 or line 2. Filing taxes for military If you did not complete Part 1 (because you were not personally liable for the debt), enter the amount of outstanding debt immediately before the transfer of property   5. Filing taxes for military Enter any proceeds you received from the foreclosure sale   6. Filing taxes for military Add line 4 and line 5   7. Filing taxes for military Enter the adjusted basis of the transferred property   8. Filing taxes for military Gain or loss from foreclosure or repossession. Filing taxes for military Subtract line 7 from line 6   * The income may not be taxable. Filing taxes for military See chapter 1 for more details. Filing taxes for military Amount realized on a nonrecourse debt. Filing taxes for military    If you are not personally liable for repaying the debt secured by the transferred property, the amount you realize includes the full amount of the outstanding debt immediately before the transfer. Filing taxes for military This is true even if the FMV of the property is less than the outstanding debt immediately before the transfer. Filing taxes for military Example 1. Filing taxes for military Tara bought a new car for $15,000. Filing taxes for military She made a $2,000 downpayment and borrowed the remaining $13,000 from the dealer's credit company. Filing taxes for military Tara is not personally liable for the loan (nonrecourse), but pledged the new car as security for the loan. Filing taxes for military On August 1, 2013, the credit company repossessed the car because Tara had stopped making loan payments. Filing taxes for military The balance due after taking into account the payments Tara made was $10,000. Filing taxes for military The FMV of the car when it was repossessed was $9,000. Filing taxes for military The amount Tara realized on the repossession is $10,000. Filing taxes for military That is the outstanding amount of debt immediately before the repossession, even though the FMV of the car is less than $10,000. Filing taxes for military Tara figures her gain or loss on the repossession by comparing the $10,000 amount realized with her $15,000 adjusted basis. Filing taxes for military Tara has a $5,000 nondeductible loss. Filing taxes for military Example 2. Filing taxes for military Lili paid $200,000 for her home. Filing taxes for military She made a $15,000 downpayment and borrowed the remaining $185,000 from a bank. Filing taxes for military She is not personally liable for the loan, but grants the bank a mortgage. Filing taxes for military The bank foreclosed on the mortgage because Lili stopped making payments. Filing taxes for military When the bank foreclosed on the mortgage, the balance due was $180,000, the FMV of the house was $170,000, and Lili's adjusted basis was $175,000 due to a casualty loss she had deducted. Filing taxes for military The amount Lili realized on the foreclosure is $180,000, the outstanding debt immediately before the foreclosure. Filing taxes for military She figures her gain or loss by comparing the $180,000 amount realized with her $175,000 adjusted basis. Filing taxes for military Lili has a $5,000 realized gain. Filing taxes for military See Publication 523 to figure and report any taxable amount. Filing taxes for military Forms 1099-A and 1099-C. Filing taxes for military    A lender who acquires an interest in your property in a foreclosure or repossession should send you Form 1099-A, Acquisition or Abandonment of Secured Property, showing information you need to figure your gain or loss. Filing taxes for military However, if the lender also cancels part of your debt and must file Form 1099-C, the lender can include the information about the foreclosure or repossession on that form instead of on Form 1099-A. Filing taxes for military The lender must file Form 1099-C and send you a copy if the amount of debt canceled is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. Filing taxes for military For foreclosures or repossessions occurring in 2013, these forms should be sent to you by January 31, 2014. Filing taxes for military Prev  Up  Next   Home   More Online Publications
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New Two-Year Period to Adopt Restated Pre-approved DC Plans

The IRS expects to issue most opinion and advisory letters for the latest round of pre-approved defined contribution plans on March 31, 2014. Employers using pre-approved defined contribution plan documents must adopt plan documents restated for the 2010 Cumulative List by April 30, 2016 (Announcement 2014-16).

Determination letters for pre-approved defined contribution plans

Starting May 1, 2014, and ending April 30, 2016, employers can submit applications for individual determination letters for pre-approved defined contribution plans.

An employer who adopts a master & prototype plan (standardized or non-standardized) may not apply for its own determination letter on Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans (instructions) – instead, the employer should rely on the letter issued to the plan sponsor.

However, an adopting employer who made limited modifications to its volume submitter plan may apply for a determination letter on Form 5307. If the modifications are extensive, causing the plan to be treated as an individually designed plan, the employer must instead file Form 5300, Application for Determination for Employee Benefit Plan.

See Revenue Procedure 2014-6, sections 8 and 9 for more information on determination letter applications for pre-approved plans.

Additional resources

 

Page Last Reviewed or Updated: 27-Mar-2014

The Filing Taxes For Military

Filing taxes for military Publication 939 - Main Content Table of Contents General Information Taxation of Periodic PaymentsInvestment in the Contract Expected Return Computation Under the General Rule How To Use Actuarial TablesUnisex Annuity Tables Special Elections Worksheets for Determining Taxable Annuity Actuarial Tables Requesting a Ruling on Taxation of Annuity How To Get Tax HelpLow Income Taxpayer Clinics General Information Some of the terms used in this publication are defined in the following paragraphs. Filing taxes for military A pension is generally a series of payments made to you after you retire from work. Filing taxes for military Pension payments are made regularly and are for past services with an employer. Filing taxes for military An annuity is a series of payments under a contract. Filing taxes for military You can buy the contract alone or you can buy it with the help of your employer. Filing taxes for military Annuity payments are made regularly for more than one full year. Filing taxes for military Note. Filing taxes for military Distributions from pensions and annuities follow the same rules as outlined in this publication unless otherwise noted. Filing taxes for military Types of pensions and annuities. Filing taxes for military   Particular types of pensions and annuities include: Fixed period annuities. Filing taxes for military You receive definite amounts at regular intervals for a definite length of time. Filing taxes for military Annuities for a single life. Filing taxes for military You receive definite amounts at regular intervals for life. Filing taxes for military The payments end at death. Filing taxes for military Joint and survivor annuities. Filing taxes for military The first annuitant receives a definite amount at regular intervals for life. Filing taxes for military After he or she dies, a second annuitant receives a definite amount at regular intervals for life. Filing taxes for military The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. Filing taxes for military Variable annuities. Filing taxes for military You receive payments that may vary in amount for a definite length of time or for life. Filing taxes for military The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds or cost-of-living indexes. Filing taxes for military Disability pensions. Filing taxes for military You are under minimum retirement age and receive payments because you retired on disability. Filing taxes for military If, at the time of your retirement, you were permanently and totally disabled, you may be eligible for the credit for the elderly or the disabled discussed in Publication 524. Filing taxes for military If your annuity starting date is after November 18, 1996, the General Rule cannot be used for the following qualified plans. Filing taxes for military A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries. Filing taxes for military This plan must meet Internal Revenue Code requirements. Filing taxes for military It qualifies for special tax benefits, including tax deferral for employer contributions and rollover distributions. Filing taxes for military However, you must use the General Rule if you were 75 or over and the annuity payments are guaranteed for more than 5 years. Filing taxes for military A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. Filing taxes for military A tax-sheltered annuity is a special annuity plan or contract purchased for an employee of a public school or tax-exempt organization. Filing taxes for military   The General Rule is used to figure the tax treatment of various types of pensions and annuities, including nonqualified employee plans. Filing taxes for military A nonqualified employee plan is an employer's plan that does not meet Internal Revenue Code requirements. Filing taxes for military It does not qualify for most of the tax benefits of a qualified plan. Filing taxes for military Annuity worksheets. Filing taxes for military   The worksheets found near the end of the text of this publication may be useful to you in figuring the taxable part of your annuity. Filing taxes for military Request for a ruling. Filing taxes for military   If you are unable to determine the income tax treatment of your pension or annuity, you may ask the Internal Revenue Service to figure the taxable part of your annuity payments. Filing taxes for military This is treated as a request for a ruling. Filing taxes for military See Requesting a Ruling on Taxation of Annuity near the end of this publication. Filing taxes for military Withholding tax and estimated tax. Filing taxes for military   Your pension or annuity is subject to federal income tax withholding unless you choose not to have tax withheld. Filing taxes for military If you choose not to have tax withheld from your pension or annuity, or if you do not have enough income tax withheld, you may have to make estimated tax payments. Filing taxes for military Taxation of Periodic Payments This section explains how the periodic payments you receive under a pension or annuity plan are taxed under the General Rule. Filing taxes for military Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). Filing taxes for military These payments are also known as amounts received as an annuity. Filing taxes for military If you receive an amount from your plan that is a nonperiodic payment (amount not received as an annuity), see Taxation of Nonperiodic Payments in Publication 575. Filing taxes for military In general, you can recover your net cost of the pension or annuity tax free over the period you are to receive the payments. Filing taxes for military The amount of each payment that is more than the part that represents your net cost is taxable. Filing taxes for military Under the General Rule, the part of each annuity payment that represents your net cost is in the same proportion that your investment in the contract is to your expected return. Filing taxes for military These terms are explained in the following discussions. Filing taxes for military Investment in the Contract In figuring how much of your pension or annuity is taxable under the General Rule, you must figure your investment in the contract. Filing taxes for military First, find your net cost of the contract as of the annuity starting date (defined later). Filing taxes for military To find this amount, you must first figure the total premiums, contributions, or other amounts paid. Filing taxes for military This includes the amounts your employer contributed if you were required to include these amounts in income. Filing taxes for military It also includes amounts you actually contributed (except amounts for health and accident benefits and deductible voluntary employee contributions). Filing taxes for military From this total cost you subtract: Any refunded premiums, rebates, dividends, or unrepaid loans (any of which were not included in your income) that you received by the later of the annuity starting date or the date on which you received your first payment. Filing taxes for military Any additional premiums paid for double indemnity or disability benefits. Filing taxes for military Any other tax-free amounts you received under the contract or plan before the later of the dates in (1). Filing taxes for military The annuity starting date   is the later of the first day of the first period for which you receive payment under the contract or the date on which the obligation under the contract becomes fixed. Filing taxes for military Example. Filing taxes for military On January 1 you completed all your payments required under an annuity contract providing for monthly payments starting on August 1, for the period beginning July 1. Filing taxes for military The annuity starting date is July 1. Filing taxes for military This is the date you use in figuring your investment in the contract and your expected return (discussed later). Filing taxes for military Adjustments If any of the following items apply, adjust (add or subtract) your total cost to find your net cost. Filing taxes for military Foreign employment. Filing taxes for military   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. Filing taxes for military The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (without regard to the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer on your behalf if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) if the contributions would be excludible from your gross income had they been paid directly to you. Filing taxes for military Foreign employment contributions while a nonresident alien. Filing taxes for military   In determining your cost, special rules apply if you are a U. Filing taxes for military S. Filing taxes for military citizen or resident alien who received distributions from a plan to which contributions were made while you were a nonresident alien. Filing taxes for military Your contributions and your employer's contributions are not included in your cost if the contributions: Were made based on compensation which was for services performed outside the United States which you were a nonresident alien, and Were not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if they had been paid as cash compensation when the services were performed. Filing taxes for military Death benefit exclusion. Filing taxes for military   If you are the beneficiary of a deceased employee (or former employee), who died before August 21, 1996, you may qualify for a death benefit exclusion of up to $5,000. Filing taxes for military The beneficiary of a deceased employee who died after August 20, 1996, will not qualify for the death benefit exclusion. Filing taxes for military How to adjust your total cost. Filing taxes for military   If you are eligible, treat the amount of any allowable death benefit exclusion as additional cost paid by the employee. Filing taxes for military Add it to the cost or unrecovered cost of the annuity at the annuity starting date. Filing taxes for military See Example 3 under Computation Under General Rule for an illustration of the adjustment to the cost of the contract. Filing taxes for military Net cost. Filing taxes for military   Your total cost plus certain adjustments and minus other amounts already recovered before the annuity starting date is your net cost. Filing taxes for military This is the unrecovered investment in the contract as of the annuity starting date. Filing taxes for military If your annuity starting date is after 1986, this is the maximum amount that you may recover tax free under the contract. Filing taxes for military Refund feature. Filing taxes for military   Adjustment for the value of the refund feature is only applicable when you report your pension or annuity under the General Rule. Filing taxes for military Your annuity contract has a refund feature if: The expected return ( discussed later) of an annuity depends entirely or partly on the life of one or more individuals, The contract provides that payments will be made to a beneficiary or the estate of an annuitant on or after the death of the annuitant if a stated amount or a stated number of payments has not been paid to the annuitant or annuitants before death, and The payments are a refund of the amount you paid for the annuity contract. Filing taxes for military   If your annuity has a refund feature, you must reduce your net cost of the contract by the value of the refund feature (figured using Table III or VII at the end of this publication, also see How To Use Actuarial Tables , later) to find the investment in the contract. Filing taxes for military Zero value of refund feature. Filing taxes for military   For a joint and survivor annuity, the value of the refund feature is zero if: Both annuitants are age 74 or younger, The payments are guaranteed for less than 2½ years, and The survivor's annuity is at least 50% of the first annuitant's annuity. Filing taxes for military   For a single-life annuity without survivor benefit, the value of the refund feature is zero if: The payments are guaranteed for less than 2½ years, and The annuitant is: Age 57 or younger (if using the new (unisex) annuity tables), Age 42 or younger (if male and using the old annuity tables), or Age 47 or younger (if female and using the old annuity tables). Filing taxes for military   If you do not meet these requirements, you will have to figure the value of the refund feature, as explained in the following discussion. Filing taxes for military Examples. Filing taxes for military The first example shows how to figure the value of the refund feature when there is only one beneficiary. Filing taxes for military Example 2 shows how to figure the value of the refund feature when the contract provides, in addition to a whole life annuity, one or more temporary life annuities for the lives of children. Filing taxes for military In both examples, the taxpayer elects to use Tables V through VIII. Filing taxes for military If you need the value of the refund feature for a joint and survivor annuity, write to the Internal Revenue Service as explained under Requesting a Ruling on Taxation of Annuity near the end of this publication. Filing taxes for military Example 1. Filing taxes for military At age 65, Barbara bought for $21,053 an annuity with a refund feature. Filing taxes for military She will get $100 a month for life. Filing taxes for military Barbara's contract provides that if she does not live long enough to recover the full $21,053, similar payments will be made to her surviving beneficiary until a total of $21,053 has been paid under the contract. Filing taxes for military In this case, the contract cost and the total guaranteed return are the same ($21,053). Filing taxes for military Barbara's investment in the contract is figured as follows: Net cost $21,053 Amount to be received annually $1,200   Number of years for which payment is guaranteed ($21,053 divided by $1,200) 17. Filing taxes for military 54   Rounded to nearest whole number of years 18   Percentage from Actuarial Table VII for age 65 with 18 years of guaranteed payments 15%   Value of the refund feature (rounded to the nearest dollar)—15% of $21,053 3,158 Investment in the contract, adjusted for value of refund feature $17,895       If the total guaranteed return were less than the $21,053 net cost of the contract, Barbara would apply the appropriate percentage from the tables to the lesser amount. Filing taxes for military For example, if the contract guaranteed the $100 monthly payments for 17 years to Barbara's estate or beneficiary if she were to die before receiving all the payments for that period, the total guaranteed return would be $20,400 ($100 × 12 × 17 years). Filing taxes for military In this case, the value of the refund feature would be $2,856 (14% of $20,400) and Barbara's investment in the contract would be $18,197 ($21,053 minus $2,856) instead of $17,895. Filing taxes for military Example 2. Filing taxes for military John died while still employed. Filing taxes for military His widow, Eleanor, age 48, receives $171 a month for the rest of her life. Filing taxes for military John's son, Elmer, age 9, receives $50 a month until he reaches age 18. Filing taxes for military John's contributions to the retirement fund totaled $7,559. Filing taxes for military 45, with interest on those contributions of $1,602. Filing taxes for military 53. Filing taxes for military The guarantee or total refund feature of the contract is $9,161. Filing taxes for military 98 ($7,559. Filing taxes for military 45 plus $1,602. Filing taxes for military 53). Filing taxes for military The adjustment in the investment in the contract is figured as follows: A) Expected return:*       1) Widow's expected return:         Annual annuity ($171 × 12) $2,052       Multiplied by factor from Table V         (nearest age 48) 34. Filing taxes for military 9 $71,614. Filing taxes for military 80   2) Child's expected return:         Annual annuity ($50 × 12) $600       Multiplied by factor from         Table VIII (nearest age 9         for term of 9 years) 9. Filing taxes for military 0 5,400. Filing taxes for military 00   3) Total expected return   $77,014. Filing taxes for military 80 B) Adjustment for refund feature:       1) Contributions (net cost) $7,559. Filing taxes for military 45   2) Guaranteed amount (contributions of $7,559. Filing taxes for military 45 plus interest of $1,602. Filing taxes for military 53) $9,161. Filing taxes for military 98   3) Minus: Expected return under child's (temporary life) annuity (A(2)) 5,400. Filing taxes for military 00   4) Net guaranteed amount $3,761. Filing taxes for military 98   5) Multiple from Table VII (nearest age 48 for 2 years duration (recovery of $3,761. Filing taxes for military 98 at $171 a month to nearest whole year)) 0%   6) Adjustment required for value of refund feature rounded to the nearest whole dollar  (0% × $3,761. Filing taxes for military 98, the smaller of B(3) or B(6)) 0 *Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. Filing taxes for military See the discussion of expected return, later in this publication. Filing taxes for military Free IRS help. Filing taxes for military   If you need to request assistance to figure the value of the refund feature, see Requesting a Ruling on Taxation of Annuity near the end of this publication. Filing taxes for military Expected Return Your expected return is the total amount you and other eligible annuitants can expect to receive under the contract. Filing taxes for military The following discussions explain how to figure the expected return with each type of annuity. Filing taxes for military A person's age, for purposes of figuring the expected return, is the age at the birthday nearest to the annuity starting date. Filing taxes for military Fixed period annuity. Filing taxes for military   If you will get annuity payments for a fixed number of years, without regard to your life expectancy, you must figure your expected return based on that fixed number of years. Filing taxes for military It is the total amount you will get beginning at the annuity starting date. Filing taxes for military You will receive specific periodic payments for a definite period of time, such as a fixed number of months (but not less than 13). Filing taxes for military To figure your expected return, multiply the fixed number of months for which payments are to be made by the amount of the payment specified for each period. Filing taxes for military Single life annuity. Filing taxes for military   If you are to get annuity payments for the rest of your life, find your expected return as follows. Filing taxes for military You must multiply the amount of the annual payment by a multiple based on your life expectancy as of the annuity starting date. Filing taxes for military These multiples are set out in actuarial Tables I and V near the end of this publication (see How To Use Actuarial Tables , later). Filing taxes for military   You may need to adjust these multiples if the payments are made quarterly, semiannually, or annually. Filing taxes for military See Adjustments to Tables I, II, V, VI, and VIA following Table I. Filing taxes for military Example. Filing taxes for military Henry bought an annuity contract that will give him an annuity of $500 a month for his life. Filing taxes for military If at the annuity starting date Henry's nearest birthday is 66, the expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table V, age 66 × 19. Filing taxes for military 2 Expected return $115,200 If the payments were to be made to Henry quarterly and the first payment was made one full month after the annuity starting date, Henry would adjust the 19. Filing taxes for military 2 multiple by +. Filing taxes for military 1. Filing taxes for military His expected return would then be $115,800 ($6,000 × 19. Filing taxes for military 3). Filing taxes for military Annuity for shorter of life or specified period. Filing taxes for military   With this type of annuity, you are to get annuity payments either for the rest of your life or until the end of a specified period, whichever period is shorter. Filing taxes for military To figure your expected return, multiply the amount of your annual payment by a multiple in Table IV or VIII for temporary life annuities. Filing taxes for military Find the proper multiple based on your sex (if using Table IV), your age at the annuity starting date, and the nearest whole number of years in the specified period. Filing taxes for military Example. Filing taxes for military Harriet purchased an annuity this year that will pay her $200 each month for five years or until she dies, whichever period is shorter. Filing taxes for military She was age 65 at her birthday nearest the annuity starting date. Filing taxes for military She figures the expected return as follows: Annual payment ($200 × 12 months) $2,400 Multiple shown in Table VIII, age 65, 5-year term × 4. Filing taxes for military 9 Expected return $11,760 She uses Table VIII (not Table IV) because all her contributions were made after June 30, 1986. Filing taxes for military See Special Elections, later. Filing taxes for military Joint and survivor annuities. Filing taxes for military   If you have an annuity that pays you a periodic income for life and after your death provides an identical lifetime periodic income to your spouse (or some other person), you figure the expected return based on your combined life expectancies. Filing taxes for military To figure the expected return, multiply the annual payment by a multiple in Table II or VI based on your joint life expectancies. Filing taxes for military If your payments are made quarterly, semiannually, or annually, you may need to adjust these multiples. Filing taxes for military See Adjustments to Tables I, II, V, VI, and VIA following Table I near the end of this publication. Filing taxes for military Example. Filing taxes for military John bought a joint and survivor annuity providing payments of $500 a month for his life, and, after his death, $500 a month for the remainder of his wife's life. Filing taxes for military At John's annuity starting date, his age at his nearest birthday is 70 and his wife's at her nearest birthday is 67. Filing taxes for military The expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table VI, ages 67 and 70 × 22. Filing taxes for military 0 Expected return $132,000 Different payments to survivor. Filing taxes for military   If your contract provides that payments to a survivor annuitant will be different from the amount you receive, you must use a computation which accounts for both the joint lives of the annuitants and the life of the survivor. Filing taxes for military Example 1. Filing taxes for military Gerald bought a contract providing for payments to him of $500 a month for life and, after his death, payments to his wife, Mary, of $350 a month for life. Filing taxes for military If, at the annuity starting date, Gerald's nearest birthday is 70 and Mary's is 67, the expected return under the contract is figured as follows: Combined multiple for Gerald and Mary, ages 70 and 67 (from Table VI)   22. Filing taxes for military 0 Multiple for Gerald, age 70 (from Table V)   16. Filing taxes for military 0 Difference: Multiple applicable to Mary   6. Filing taxes for military 0 Gerald's annual payment ($500 × 12) $6,000   Gerald's multiple 16. Filing taxes for military 0   Gerald's expected return   $96,000 Mary's annual payment ($350 × 12) $4,200   Mary's multiple 6. Filing taxes for military 0   Mary's expected return   25,200 Total expected return under the contract   $121,200 Example 2. Filing taxes for military Your husband died while still employed. Filing taxes for military Under the terms of his employer's retirement plan, you are entitled to get an immediate annuity of $400 a month for the rest of your life or until you remarry. Filing taxes for military Your daughters, Marie and Jean, are each entitled to immediate temporary life annuities of $150 a month until they reach age 18. Filing taxes for military You were 50 years old at the annuity starting date. Filing taxes for military Marie was 16 and Jean was 14. Filing taxes for military Using the multiples shown in Tables V and VIII at the end of this publication, the total expected return on the annuity starting date is $169,680, figured as follows: Widow, age 50 (multiple from Table V—33. Filing taxes for military 1 × $4,800 annual payment) $158,880 Marie, age 16 for 2 years duration (multiple from Table VIII—2. Filing taxes for military 0 × $1,800 annual payment) 3,600 Jean, age 14 for 4 years duration (multiple from Table VIII—4. Filing taxes for military 0 × $1,800 annual payment) 7,200 Total expected return $169,680 No computation of expected return is made based on your husband's age at the date of death because he died before the annuity starting date. Filing taxes for military Computation Under the General Rule Note. Filing taxes for military Variable annuities use a different computation for determining the exclusion amounts. Filing taxes for military See Variable annuities later. Filing taxes for military Under the General Rule, you figure the taxable part of your annuity by using the following steps: Step 1. Filing taxes for military   Figure the amount of your investment in the contract, including any adjustments for the refund feature and the death benefit exclusion, if applicable. Filing taxes for military See Death benefit exclusion , earlier. Filing taxes for military Step 2. Filing taxes for military   Figure your expected return. Filing taxes for military Step 3. Filing taxes for military   Divide Step 1 by Step 2 and round to three decimal places. Filing taxes for military This will give you the exclusion percentage. Filing taxes for military Step 4. Filing taxes for military   Multiply the exclusion percentage by the first regular periodic payment. Filing taxes for military The result is the tax-free part of each pension or annuity payment. Filing taxes for military   The tax-free part remains the same even if the total payment increases due to variation in the annuity amount such as cost of living increases, or you outlive the life expectancy factor used. Filing taxes for military However, if your annuity starting date is after 1986, the total amount of annuity income that is tax free over the years cannot exceed your net cost. Filing taxes for military   Each annuitant applies the same exclusion percentage to his or her initial payment called for in the contract. Filing taxes for military Step 5. Filing taxes for military   Multiply the tax-free part of each payment (step 4) by the number of payments received during the year. Filing taxes for military This will give you the tax-free part of the total payment for the year. Filing taxes for military    In the first year of your annuity, your first payment or part of your first payment may be for a fraction of the payment period. Filing taxes for military This fractional amount is multiplied by your exclusion percentage to get the tax-free part. Filing taxes for military Step 6. Filing taxes for military   Subtract the tax-free part from the total payment you received. Filing taxes for military The rest is the taxable part of your pension or annuity. Filing taxes for military Example 1. Filing taxes for military You purchased an annuity with an investment in the contract of $10,800. Filing taxes for military Under its terms, the annuity will pay you $100 a month for life. Filing taxes for military The multiple for your age (age 65) is 20. Filing taxes for military 0 as shown in Table V. Filing taxes for military Your expected return is $24,000 (20 × 12 × $100). Filing taxes for military Your cost of $10,800, divided by your expected return of $24,000, equals 45. Filing taxes for military 0%. Filing taxes for military This is the percentage you will not have to include in income. Filing taxes for military Each year, until your net cost is recovered, $540 (45% of $1,200) will be tax free and you will include $660 ($1,200 − $540) in your income. Filing taxes for military If you had received only six payments of $100 ($600) during the year, your exclusion would have been $270 (45% of $100 × 6 payments). Filing taxes for military Example 2. Filing taxes for military Gerald bought a joint and survivor annuity. Filing taxes for military Gerald's investment in the contract is $62,712 and the expected return is $121,200. Filing taxes for military The exclusion percentage is 51. Filing taxes for military 7% ($62,712 ÷ $121,200). Filing taxes for military Gerald will receive $500 a month ($6,000 a year). Filing taxes for military Each year, until his net cost is recovered, $3,102 (51. Filing taxes for military 7% of his total payments received of $6,000) will be tax free and $2,898 ($6,000 − $3,102) will be included in his income. Filing taxes for military If Gerald dies, his wife will receive $350 a month ($4,200 a year). Filing taxes for military If Gerald had not recovered all of his net cost before his death, his wife will use the same exclusion percentage (51. Filing taxes for military 7%). Filing taxes for military Each year, until the entire net cost is recovered, his wife will receive $2,171. Filing taxes for military 40 (51. Filing taxes for military 7% of her payments received of $4,200) tax free. Filing taxes for military She will include $2,028. Filing taxes for military 60 ($4,200 − $2,171. Filing taxes for military 40) in her income tax return. Filing taxes for military Example 3. Filing taxes for military Using the same facts as Example 2 under Different payments to survivor, you are to receive an annual annuity of $4,800 until you die or remarry. Filing taxes for military Your two daughters each receive annual annuities of $1,800 until they reach age 18. Filing taxes for military Your husband contributed $25,576 to the plan. Filing taxes for military You are eligible for the $5,000 death benefit exclusion because your husband died before August 21, 1996. Filing taxes for military Adjusted Investment in the Contract Contributions $25,576 Plus: Death benefit exclusion 5,000 Adjusted investment in the contract $30,576 The total expected return, as previously figured (in Example 2 under Different payments to survivor), is $169,680. Filing taxes for military The exclusion percentage of 18. Filing taxes for military 0% ($30,576 ÷ $169,680) applies to the annuity payments you and each of your daughters receive. Filing taxes for military Each full year $864 (18. Filing taxes for military 0% × $4,800) will be tax free to you, and you must include $3,936 in your income tax return. Filing taxes for military Each year, until age 18, $324 (18. Filing taxes for military 0% × $1,800) of each of your daughters' payments will be tax free and each must include the balance, $1,476, as income on her own income tax return. Filing taxes for military Part-year payments. Filing taxes for military   If you receive payments for only part of a year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments received during the year. Filing taxes for military   If you receive amounts during the year that represent 12 payments, one for each month in that year, and an amount that represents payments for months in a prior year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments the amounts received represent. Filing taxes for military For instance, if you received amounts during the year that represent the 12 payments for that year plus an amount that represents three payments for a prior year, multiply that amount by the 15 (12 + 3) payments received that the year. Filing taxes for military   If you received a fractional payment, follow Step 5, discussed earlier. Filing taxes for military This gives you the tax-free part of your total payment. Filing taxes for military Example. Filing taxes for military On September 28, Mary bought an annuity contract for $22,050 that will give her $125 a month for life, beginning October 30. Filing taxes for military The applicable multiple from Table V is 23. Filing taxes for military 3 (age 61). Filing taxes for military Her expected return is $34,950 ($125 × 12 × 23. Filing taxes for military 3). Filing taxes for military Mary's investment in the contract of $22,050, divided by her expected return of $34,950, equals 63. Filing taxes for military 1%. Filing taxes for military Each payment received will consist of 63. Filing taxes for military 1% return of cost and 36. Filing taxes for military 9% taxable income, until her net cost of the contract is fully recovered. Filing taxes for military During the first year, Mary received three payments of $125, or $375, of which $236. Filing taxes for military 63 (63. Filing taxes for military 1% × $375) is a return of cost. Filing taxes for military The remaining $138. Filing taxes for military 37 is included in income. Filing taxes for military Increase in annuity payments. Filing taxes for military   The tax-free amount remains the same as the amount figured at the annuity starting date, even if the payment increases. Filing taxes for military All increases in the installment payments are fully taxable. Filing taxes for military   However, if your annuity payments are scheduled to increase at a definite date in the future you must figure the expected return for that annuity using the method described in section 1. Filing taxes for military 72-5(a)(5) of the regulations. Filing taxes for military Example. Filing taxes for military Joe's wife died while she was still employed and, as her beneficiary, he began receiving an annuity of $147 per month. Filing taxes for military In figuring the taxable part, Joe elects to use Tables V through VIII. Filing taxes for military The cost of the contract was $7,938, consisting of the sum of his wife's net contributions, adjusted for any refund feature. Filing taxes for military His expected return as of the annuity starting date is $35,280 (age 65, multiple of 20. Filing taxes for military 0 × $1,764 annual payment). Filing taxes for military The exclusion percentage is $7,938 ÷ $35,280, or 22. Filing taxes for military 5%. Filing taxes for military During the year he received 11 monthly payments of $147, or $1,617. Filing taxes for military Of this amount, 22. Filing taxes for military 5% × $147 × 11 ($363. Filing taxes for military 83) is tax free as a return of cost and the balance of $1,253. Filing taxes for military 17 is taxable. Filing taxes for military Later, because of a cost-of-living increase, his annuity payment was increased to $166 per month, or $1,992 a year (12 × $166). Filing taxes for military The tax-free part is still only 22. Filing taxes for military 5% of the annuity payments as of the annuity starting date (22. Filing taxes for military 5% × $147 × 12 = $396. Filing taxes for military 90 for a full year). Filing taxes for military The increase of $228 ($1,992 − $1,764 (12 × $147)) is fully taxable. Filing taxes for military Variable annuities. Filing taxes for military   For variable annuity payments, figure the amount of each payment that is tax free by dividing your investment in the contract (adjusted for any refund feature) by the total number of periodic payments you expect to get under the contract. Filing taxes for military   If the annuity is for a definite period, you determine the total number of payments by multiplying the number of payments to be made each year by the number of years you will receive payments. Filing taxes for military If the annuity is for life, you determine the total number of payments by using a multiple from the appropriate actuarial table. Filing taxes for military Example. Filing taxes for military Frank purchased a variable annuity at age 65. Filing taxes for military The total cost of the contract was $12,000. Filing taxes for military The annuity starting date is January 1 of the year of purchase. Filing taxes for military His annuity will be paid, starting July 1, in variable annual installments for his life. Filing taxes for military The tax-free amount of each payment, until he has recovered his cost of his contract, is: Investment in the contract $12,000 Number of expected annual payments (multiple for age 65 from Table V) 20 Tax-free amount of each payment ($12,000 ÷ 20) $600 If Frank's first payment is $920, he includes only $320 ($920 − $600) in his gross income. Filing taxes for military   If the tax-free amount for a year is more than the payments you receive in that year, you may choose, when you receive the next payment, to refigure the tax-free part. Filing taxes for military Divide the amount of the periodic tax-free part that is more than the payment you received by the remaining number of payments you expect. Filing taxes for military The result is added to the previously figured periodic tax-free part. Filing taxes for military The sum is the amount of each future payment that will be tax free. Filing taxes for military Example. Filing taxes for military Using the facts of the previous example about Frank, assume that after Frank's $920 payment, he received $500 in the following year, and $1,200 in the year after that. Filing taxes for military Frank does not pay tax on the $500 (second year) payment because $600 of each annual pension payment is tax free. Filing taxes for military Since the $500 payment is less than the $600 annual tax-free amount, he may choose to refigure his tax-free part when he receives his $1,200 (third year) payment, as follows: Amount tax free in second year $600. Filing taxes for military 00 Amount received in second year 500. Filing taxes for military 00 Difference $100. Filing taxes for military 00 Number of remaining payments after the first 2 payments (age 67, from Table V) 18. Filing taxes for military 4 Amount to be added to previously determined annual tax-free part ($100 ÷ 18. Filing taxes for military 4) $5. Filing taxes for military 43 Revised annual tax-free part for third and later years ($600 + $5. Filing taxes for military 43) $605. Filing taxes for military 43 Amount taxable in third year ($1,200 − $605. Filing taxes for military 43) $594. Filing taxes for military 57 If you choose to refigure your tax-free amount,   you must file a statement with your income tax return stating that you are refiguring the tax-free amount in accordance with the rules of section 1. Filing taxes for military 72–4(d)(3) of the Income Tax Regulations. Filing taxes for military The statement must also show the following information: The annuity starting date and your age on that date. Filing taxes for military The first day of the first period for which you received an annuity payment in the current year. Filing taxes for military Your investment in the contract as originally figured. Filing taxes for military The total of all amounts received tax free under the annuity from the annuity starting date through the first day of the first period for which you received an annuity payment in the current tax year. Filing taxes for military Exclusion Limits Your annuity starting date determines the total amount of annuity income that you can exclude from income over the years. Filing taxes for military Exclusion limited to net cost. Filing taxes for military   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a return of your cost cannot exceed your net cost (figured without any reduction for a refund feature). Filing taxes for military This is the unrecovered investment in the contract as of the annuity starting date. Filing taxes for military   If your annuity starting date is after July 1, 1986, any unrecovered net cost at your (or last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. Filing taxes for military This deduction is not subject to the 2%-of-adjusted-gross-income limit. Filing taxes for military Example 1. Filing taxes for military Your annuity starting date is after 1986. Filing taxes for military Your total cost is $12,500, and your net cost is $10,000, taking into account certain adjustments. Filing taxes for military There is no refund feature. Filing taxes for military Your monthly annuity payment is $833. Filing taxes for military 33. Filing taxes for military Your exclusion ratio is 12% and you exclude $100 a month. Filing taxes for military Your exclusion ends after 100 months, when you have excluded your net cost of $10,000. Filing taxes for military Thereafter, your annuity payments are fully taxable. Filing taxes for military Example 2. Filing taxes for military The facts are the same as in Example 1, except that there is a refund feature, and you die after 5 years with no surviving annuitant. Filing taxes for military The adjustment for the refund feature is $1,000, so the investment in the contract is $9,000. Filing taxes for military The exclusion ratio is 10. Filing taxes for military 8%, and your monthly exclusion is $90. Filing taxes for military After 5 years (60 months), you have recovered tax free only $5,400 ($90 x 60). Filing taxes for military An itemized deduction for the unrecovered net cost of $4,600 ($10,000 net cost minus $5,400) may be taken on your final income tax return. Filing taxes for military Your unrecovered investment is determined without regard to the refund feature adjustment, discussed earlier, under Adjustments. Filing taxes for military Exclusion not limited to net cost. Filing taxes for military   If your annuity starting date was before 1987, you could continue to take your monthly exclusion for as long as you receive your annuity. Filing taxes for military If you choose a joint and survivor annuity, your survivor continues to take the survivor's exclusion figured as of the annuity starting date. Filing taxes for military The total exclusion may be more than your investment in the contract. Filing taxes for military How To Use Actuarial Tables In figuring, under the General Rule, the taxable part of your annuity payments that you are to get for the rest of your life (rather than for a fixed number of years), you must use one or more of the actuarial tables in this publication. Filing taxes for military Unisex Annuity Tables Effective July 1, 1986, the Internal Revenue Service adopted new annuity Tables V through VIII, in which your sex is not considered when determining the applicable factor. Filing taxes for military These tables correspond to the old Tables I through IV. Filing taxes for military In general, Tables V through VIII must be used if you made contributions to the retirement plan after June 30, 1986. Filing taxes for military If you made no contributions to the plan after June 30, 1986, generally you must use only Tables I through IV. Filing taxes for military However, if you received an annuity payment after June 30, 1986, you may elect to use Tables V through VIII (see Annuity received after June 30, 1986, later). Filing taxes for military Special Elections Although you generally must use Tables V through VIII if you made contributions to the retirement plan after June 30, 1986, and Tables I through IV if you made no contributions after June 30, 1986, you can make the following special elections to select which tables to use. Filing taxes for military Contributions made both before July 1986 and after June 1986. Filing taxes for military   If you made contributions to the retirement plan both before July 1986 and after June 1986, you may elect to use Tables I through IV for the pre-July 1986 cost of the contract, and Tables V through VIII for the post-June 1986 cost. Filing taxes for military (See the examples below. Filing taxes for military )    Making the election. Filing taxes for military Attach this statement to your income tax return for the first year in which you receive an annuity:    “I elect to apply the provisions of paragraph (d) of section 1. Filing taxes for military 72–6 of the Income Tax Regulations. Filing taxes for military ”   The statement must also include your name, address, social security number, and the amount of the pre-July 1986 investment in the contract. Filing taxes for military   If your investment in the contract includes post-June 1986 contributions to the plan, and you do not make the election to use Tables I through IV and Tables V through VIII, then you can only use Tables V through VIII in figuring the taxable part of your annuity. Filing taxes for military You must also use Tables V through VIII if you are unable or do not wish to determine the portions of your contributions which were made before July 1, 1986, and after June 30, 1986. Filing taxes for military    Advantages of election. Filing taxes for military In general, a lesser amount of each annual annuity payment is taxable if you separately figure your exclusion ratio for pre-July 1986 and post-June 1986 contributions. Filing taxes for military    If you intend to make this election, save your records that substantiate your pre-July 1986 and post-June 1986 contributions. Filing taxes for military If the death benefit exclusion applies (see discussion, earlier), you do not have to apportion it between the pre-July 1986 and the post-June 1986 investment in the contract. Filing taxes for military   The following examples illustrate the separate computations required if you elect to use Tables I through IV for your pre-July 1986 investment in the contract and Tables V through VIII for your post-June 1986 investment in the contract. Filing taxes for military Example 1. Filing taxes for military Bill, who is single, contributed $42,000 to the retirement plan and will receive an annual annuity of $24,000 for life. Filing taxes for military Payment of the $42,000 contribution is guaranteed under a refund feature. Filing taxes for military Bill is 55 years old as of the annuity starting date. Filing taxes for military For figuring the taxable part of Bill's annuity, he chose to make separate computations for his pre-July 1986 investment in the contract of $41,300, and for his post-June 1986 investment in the contract of $700. Filing taxes for military       Pre- July 1986   Post- June 1986 A. Filing taxes for military Adjustment for refund feature         1) Net cost $41,300   $700   2) Annual annuity—$24,000  ($41,300/$42,000 × $24,000) $23,600       ($700/$42,000 × $24,000)     $400   3) Guarantee under contract $41,300   $700   4) No. Filing taxes for military of years payments  guaranteed (rounded), A(3) ÷ A(2) 2   2   5) Applicable percentage from  Tables III and VII 1%   0%   6) Adjustment for value of refund  feature, A(5) × smaller of A(1)  or A(3) $413   $0 B. Filing taxes for military Investment in the contract         1) Net cost $41,300   $700   2) Minus: Amount in A(6) 413   0   3) Investment in the contract $40,887   $700 C. Filing taxes for military Expected return         1) Annual annuity receivable $24,000   $24,000   2) Multiples from Tables I and V 21. Filing taxes for military 7   28. Filing taxes for military 6   3) Expected return, C(1) × C(2) $520,800   $686,400 D. Filing taxes for military Tax-free part of annuity         1) Exclusion ratio as decimal,  B(3) ÷ C(3) . Filing taxes for military 079   . Filing taxes for military 001   2) Tax-free part, C(1) × D(1) $1,896   $24 The tax-free part of Bill's total annuity is $1,920 ($1,896 plus $24). Filing taxes for military The taxable part of his annuity is $22,080 ($24,000 minus $1,920). Filing taxes for military If the annuity starting date is after 1986, the exclusion over the years cannot exceed the net cost (figured without any reduction for a refund feature). Filing taxes for military Example 2. Filing taxes for military Al is age 62 at his nearest birthday to the annuity starting date. Filing taxes for military Al's wife is age 60 at her nearest birthday to the annuity starting date. Filing taxes for military The joint and survivor annuity pays $1,000 per month to Al for life, and $500 per month to Al's surviving wife after his death. Filing taxes for military The pre-July 1986 investment in the contract is $53,100 and the post-June 1986 investment in the contract is $7,000. Filing taxes for military Al makes the election described in Example 1 . Filing taxes for military For purposes of this example, assume the refund feature adjustment is zero. Filing taxes for military If an adjustment is required, IRS will figure the amount. Filing taxes for military See Requesting a Ruling on Taxation of Annuity near the end of this publication. Filing taxes for military       Pre-  July 1986   Post-  June 1986 A. Filing taxes for military Adjustment for refund feature         1) Net cost $53,100   $7,000   2) Annual annuity—$12,000  ($53,100/$60,100 × $12,000) $10,602       ($7,000/$60,100 × $12,000)     $1,398   3) Guaranteed under the contract $53,100   $7,000   4) Number of years guaranteed,  rounded, A(3) ÷ A(2) 5   5   5) Applicable percentages 0%   0%   6) Refund feature adjustment, A(5) × smaller of A(1) or A(3) 0   0 B. Filing taxes for military Investment in the contract         1) Net cost $53,100   $7,000   2) Refund feature adjustment 0   0   3) Investment in the contract adjusted for refund feature $53,100   $7,000 C. Filing taxes for military Expected return         1) Multiple for both annuitants from Tables II and VI 25. Filing taxes for military 4   28. Filing taxes for military 8   2) Multiple for first annuitant from Tables I and V 16. Filing taxes for military 9   22. Filing taxes for military 5   3) Multiple applicable to surviving annuitant, subtract C(2) from C(1) 8. Filing taxes for military 5   6. Filing taxes for military 3   4) Annual annuity to surviving annuitant $6,000   $6,000   5) Portion of expected return for surviving annuitant, C(4) × C(3) $51,000   $37,800   6) Annual annuity to first annuitant $12,000   $12,000   7) Plus: Portion of expected return for first annuitant, C(6) × C(2) $202,800   $270,000   8) Expected return for both annuitants, C(5) + C(7) $253,800   $307,800 D. Filing taxes for military Tax-free part of annuity         1) Exclusion ratio as a decimal, B(3) ÷ C(8) . Filing taxes for military 209   . Filing taxes for military 023   2) Retiree's tax-free part of annuity, C(6) × D(1) $2,508   $276   3) Survivor's tax-free part of annuity, C(4) × D(1) $1,254   $138 The tax-free part of Al's total annuity is $2,784 ($2,508 + $276). Filing taxes for military The taxable part of his annuity is $9,216 ($12,000 − $2,784). Filing taxes for military The exclusion over the years cannot exceed the net cost of the contract (figured without any reduction for a refund feature) if the annuity starting date is after 1986. Filing taxes for military After Al's death, his widow will apply the same exclusion percentages (20. Filing taxes for military 9% and 2. Filing taxes for military 3%) to her annual annuity of $6,000 to figure the tax-free part of her annuity. Filing taxes for military Annuity received after June 30, 1986. Filing taxes for military   If you receive an annuity payment after June 30, 1986, (regardless of your annuity starting date), you may elect to treat the entire cost of the contract as post-June 1986 cost (even if you made no post-June 1986 contributions to the plan) and use Tables V through VIII. Filing taxes for military Once made, you cannot revoke the election, which will apply to all payments during the year and in any later year. Filing taxes for military    Make the election by attaching the following statement to your income tax return. Filing taxes for military    “I elect, under section 1. Filing taxes for military 72–9 of the Income Tax Regulations, to treat my entire cost of the contract as a post-June 1986 cost of the plan. Filing taxes for military ”   The statement must also include your name, address, and social security number. Filing taxes for military   You should also indicate you are making this election if you are unable or do not wish to determine the parts of your contributions which were made before July 1, 1986, and after June 30, 1986. Filing taxes for military Disqualifying form of payment or settlement. Filing taxes for military   If your annuity starting date is after June 30, 1986, and the contract provides for a disqualifying form of payment or settlement, such as an option to receive a lump sum in full discharge of the obligation under the contract, the entire investment in the contract is treated as post-June 1986 investment in the contract. Filing taxes for military See regulations section 1. Filing taxes for military 72–6(d)(3) for additional examples of disqualifying forms of payment or settlement. Filing taxes for military You can find the Income Tax Regulations in many libraries and at Internal Revenue Service Offices. Filing taxes for military Worksheets for Determining Taxable Annuity Worksheets I and II. Filing taxes for military   Worksheets I and II follow for determining your taxable annuity under Regulations Section 1. Filing taxes for military 72–6(d)(6) Election. Filing taxes for military Worksheet I For Determining Taxable Annuity Under Regulations Section 1. Filing taxes for military 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity               Pre-July 1986   Post-June 1986 A. Filing taxes for military   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. Filing taxes for military )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)   Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages* from Tables III and VII                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. Filing taxes for military If not, the IRS will calculate the refund feature percentage. Filing taxes for military             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. Filing taxes for military   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund feature:                   B(1) minus B(2)                             C. Filing taxes for military   Expected Return             1)   Annual Annuity:                   12 times monthly annuity**             2)   Expected return multiples from Tables I and V             3)     Expected return:                   C(1) times C(2)                             D. Filing taxes for military   Tax-Free Part of Annuity             1)     Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(3)             2)     Tax-free part of annuity:                   C(1) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. Filing taxes for military     Worksheet II For Determining Taxable Annuity Under Regulations Section 1. Filing taxes for military 72-6(d)(6) Election For Joint and Survivor Annuity               Pre-July 1986   Post-June 1986 A. Filing taxes for military   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. Filing taxes for military )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)     Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages*                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. Filing taxes for military If not, the IRS will calculate the refund feature percentage. Filing taxes for military             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. Filing taxes for military   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund future:                   B(1) minus B(2)                             C. Filing taxes for military   Expected Return             1)   Multiples for both annuitants, Tables II and VI             2)   Multiple for retiree. Filing taxes for military Tables I and VI             3)   Multiple for survivor:                   C(1) minus C(2)             4)   Annual annuity to survivor:                   12 times potential monthly rate for survivor**             5)   Expected return for survivor:                   C(3) times C(4)             6)   Annual annuity to retiree:                   12 times monthly rate for retiree**             7)   Expected return for retiree:                   C(2) times C(6)             8)   Total expected return:                   C(5) plus C(7)                             D. Filing taxes for military   Tax-Free Part of Annuity             1)   Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(8)             2)   Retiree's tax-free part of annuity:                   C(6) times D(1)             3)   Survivor's tax-free part of annuity, if surviving after death of retiree:                   C(4) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. Filing taxes for military   Actuarial Tables Please click here for the text description of the image. Filing taxes for military Actuarial Tables Please click here for the text description of the image. Filing taxes for military Actuarial Tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Please click here for the text description of the image. Filing taxes for military Actuarial tables Requesting a Ruling on Taxation of Annuity If you are a retiree, or the survivor of an employee or retiree, you may ask the Internal Revenue Service to help you determine the taxation of your annuity. Filing taxes for military If you make this request, you are asking for a ruling. Filing taxes for military User fee. Filing taxes for military   Under the law in effect at the time this publication went to print, the IRS must charge a user fee for all ruling requests. Filing taxes for military You should call the IRS for the proper fee. Filing taxes for military A request solely for the value of the refund feature is not treated as a ruling request and requires no fee. Filing taxes for military Send your request to:     Internal Revenue Service  Attention: EP Letter Rulings P. Filing taxes for military O. Filing taxes for military Box 27063 McPherson Station Washington, DC 20038 The user fee is allowed as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit. Filing taxes for military When to make the request. Filing taxes for military   Please note that requests sent between February 1 and April 15 may experience some delay. Filing taxes for military We process requests in the order received, and we will reply to your request as soon as we can process it. Filing taxes for military If you do not receive your ruling by the required filing date, you may use Form 4868, Application for Automatic Extension of Time To File U. Filing taxes for military S. Filing taxes for military Individual Income Tax Return, to get an extension of time to file. Filing taxes for military Information you must furnish. Filing taxes for military   You must furnish the information listed below so the IRS can comply with your request. Filing taxes for military Failure to furnish the information will result in a delay in processing your request. Filing taxes for military Please send only copies of the following documents, as the IRS retains all material sent for its records: A letter explaining the question(s) you wish to have resolved or the information you need from the ruling. Filing taxes for military Copies of any documents showing distributions, annuity rates, and annuity options available to you. Filing taxes for military A copy of any Form 1099–R you received since your annuity began. Filing taxes for military A statement indicating whether you have filed your return for the year for which you are making the request. Filing taxes for military If you have requested an extension of time to file that return, please indicate the extension date. Filing taxes for military Your daytime phone number. Filing taxes for military Your current mailing address. Filing taxes for military A power of attorney if someone other than you, an attorney, a certified public accountant, or an enrolled agent is signing this request. Filing taxes for military Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose. Filing taxes for military A completed Tax Information Sheet (or facsimile) shown on the next page. Filing taxes for military Sign and date the Disclosure and Perjury Statement (or facsimile) at the end of the tax information sheet. Filing taxes for military This statement must be signed by the retiree or the survivor annuitant. Filing taxes for military It cannot be signed by a representative. Filing taxes for military Tax Information Sheet Please click here for the text description of the image. Filing taxes for military Tax Information Sheet Please click here for the text description of the image. Filing taxes for military Tax Information Sheet (continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing taxes for military Free help with your tax return. Filing taxes for military   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing taxes for military The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing taxes for military The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing taxes for military 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. Filing taxes for military In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing taxes for military To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing taxes for military gov, download the IRS2Go app, or call 1-800-906-9887. Filing taxes for military   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing taxes for military To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing taxes for military aarp. Filing taxes for military org/money/taxaide or call 1-888-227-7669. Filing taxes for military For more information on these programs, go to IRS. Filing taxes for military gov and enter “VITA” in the search box. Filing taxes for military Internet. Filing taxes for military    IRS. Filing taxes for military gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing taxes for military Download the free IRS2Go app from the iTunes app store or from Google Play. Filing taxes for military 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. Filing taxes for military Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing taxes for military gov or download the IRS2Go app and select the Refund Status option. Filing taxes for military The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing taxes for military 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. Filing taxes for military You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing taxes for military The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing taxes for military Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing taxes for military No need to wait on the phone or stand in line. Filing taxes for military 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. Filing taxes for military When you reach the response screen, you can print the entire interview and the final response for your records. Filing taxes for military New subject areas are added on a regular basis. Filing taxes for military  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing taxes for military gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing taxes for military You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing taxes for military The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing taxes for military 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. Filing taxes for military 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. Filing taxes for military You can also ask the IRS to mail a return or an account transcript to you. Filing taxes for military Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing taxes for military gov or by calling 1-800-908-9946. Filing taxes for military Tax return and tax account transcripts are generally available for the current year and the past three years. Filing taxes for military Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing taxes for military Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing taxes for military 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. Filing taxes for military Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing taxes for military gov and enter Where's My Amended Return? in the search box. Filing taxes for military You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing taxes for military It can take up to 3 weeks from the date you mailed it to show up in our system. Filing taxes for military Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing taxes for military gov. Filing taxes for military Select the Payment tab on the front page of IRS. Filing taxes for military gov for more information. Filing taxes for military Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing taxes for military Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing taxes for military gov. Filing taxes for military 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. Filing taxes for military Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing taxes for military gov. Filing taxes for military Request an Electronic Filing PIN by going to IRS. Filing taxes for military gov and entering Electronic Filing PIN in the search box. Filing taxes for military Download forms, instructions and publications, including accessible versions for people with disabilities. Filing taxes for military Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing taxes for military gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing taxes for military An employee can answer questions about your tax account or help you set up a payment plan. Filing taxes for military Before you visit, check the Office Locator on IRS. Filing taxes for military gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing taxes for military If you have a special need, such as a disability, you can request an appointment. Filing taxes for military Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing taxes for military Apply for an Employer Identification Number (EIN). Filing taxes for military Go to IRS. Filing taxes for military gov and enter Apply for an EIN in the search box. Filing taxes for military Read the Internal Revenue Code, regulations, or other official guidance. Filing taxes for military Read Internal Revenue Bulletins. Filing taxes for military Sign up to receive local and national tax news and more by email. Filing taxes for military Just click on “subscriptions” above the search box on IRS. Filing taxes for military gov and choose from a variety of options. Filing taxes for military    Phone. Filing taxes for military You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing taxes for military Download the free IRS2Go app from the iTunes app store or from Google Play. Filing taxes for military Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing taxes for military gov, or download the IRS2Go app. Filing taxes for military 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. Filing taxes for military The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing taxes for military Mos