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Free Income TaxFree income tax Publication 939 - Introductory Material Table of Contents What's New Future developments. Free income tax IntroductionSimplified Method. Free income tax Ordering forms and publications. Free income tax Tax questions. Free income tax Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Free income tax For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Free income tax Future developments. Free income tax For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. Free income tax IRS. Free income tax gov/pub939. Free income tax Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. Free income tax Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. Free income tax What is the General Rule. Free income tax The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. Free income tax The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. Free income tax Who must use the General Rule. Free income tax Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. Free income tax If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. Free income tax This choice is irrevocable and applied to all later annuity payments. Free income tax The following are qualified plans. Free income tax A qualified employee plan. Free income tax A qualified employee annuity. Free income tax A tax-sheltered annuity (TSA) plan or contract. Free income tax Simplified Method. Free income tax If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. Free income tax This method is described in Publication 575, Pension and Annuity Income. Free income tax Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. Free income tax Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Free income tax For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Free income tax Topics not covered in this publication. Free income tax Certain topics related to pensions and annuities are not covered in this publication. Free income tax They include: Simplified Method. Free income tax This method is covered in Publication 575. Free income tax That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). Free income tax Individual retirement arrangements (IRAs). Free income tax Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). Free income tax Life insurance payments. Free income tax If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. Free income tax Help from IRS. Free income tax If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. Free income tax For information on this service, see Requesting a Ruling on Taxation of Annuity , later. Free income tax Comments and suggestions. Free income tax We welcome your comments about this publication and your suggestions for future editions. Free income tax You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free income tax NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Free income tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free income tax You can send your comments from www. Free income tax irs. Free income tax gov/formspubs/. Free income tax Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free income tax Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free income tax Ordering forms and publications. Free income tax Visit www. Free income tax irs. Free income tax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free income tax Internal Revenue Service 1201 N. Free income tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free income tax If you have a tax question, check the information available on IRS. Free income tax gov or call 1-800-829-1040. Free income tax We cannot answer tax questions sent to either of the above addresses. Free income tax Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Free income tax S. Free income tax Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free income tax See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Free income tax Prev Up Next Home More Online Publications
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