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How To Amend My 2011 Tax Return

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How To Amend My 2011 Tax Return

How to amend my 2011 tax return Publication 721 - Main Content Table of Contents Part I General InformationRefund of Contributions Tax Withholding and Estimated Tax Filing Requirements Part II Rules for RetireesAnnuity starting date. How to amend my 2011 tax return Gross monthly rate. How to amend my 2011 tax return Your cost. How to amend my 2011 tax return Choosing a survivor annuity after retirement. How to amend my 2011 tax return Canceling a survivor annuity after retirement. How to amend my 2011 tax return Annuity starting date after 1986. How to amend my 2011 tax return Annuity starting date before 1987. How to amend my 2011 tax return Simplified Method General Rule Three-Year Rule Alternative Annuity Option Federal Gift Tax Retirement During the Past Year Reemployment After Retirement Nonresident Aliens Thrift Savings Plan Rollover Rules Distributions Used To Pay Insurance Premiums for Public Safety Officers How To Report Benefits Part III Rules for Disability Retirement and Credit for the Elderly or the DisabledDisability Annuity Other Benefits Credit for the Elderly or the Disabled Part IV Rules for Survivors of Federal EmployeesFERS Death Benefit CSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Thrift Savings Plan Federal Estate Tax Part V Rules for Survivors of Federal RetireesCSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Voluntary Contributions Thrift Savings Plan Federal Estate Tax Income Tax Deduction for Estate Tax Paid How To Get Tax HelpLow Income Taxpayer Clinics Part I General Information This part of the publication contains information that can apply to most recipients of civil service retirement benefits. How to amend my 2011 tax return Refund of Contributions If you leave federal government service or transfer to a job not under the CSRS or FERS and you are not eligible for an immediate annuity, you can choose to receive a refund of the money in your CSRS or FERS retirement account. How to amend my 2011 tax return The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. How to amend my 2011 tax return If the refund includes only your contributions, none of the refund is taxable. How to amend my 2011 tax return If it includes any interest, the interest is taxable unless you roll it over directly into another qualified plan or a traditional individual retirement arrangement (IRA). How to amend my 2011 tax return If you do not have the Office of Personnel Management (OPM) transfer the interest to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. How to amend my 2011 tax return See Rollover Rules in Part II for information on how to make a rollover. How to amend my 2011 tax return Interest is not paid on contributions to the CSRS for service after 1956 unless your service was for more than 1 year but not more than 5 years. How to amend my 2011 tax return Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. How to amend my 2011 tax return If you do not roll over interest included in your refund, it may qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. How to amend my 2011 tax return If you separate from service before the calendar year in which you reach age 55, it may be subject to an additional 10% tax on early distributions. How to amend my 2011 tax return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. How to amend my 2011 tax return A lump-sum distribution is eligible for capital gain treatment or the 10-year tax option only if the plan participant was born before January 2, 1936. How to amend my 2011 tax return Tax Withholding and Estimated Tax The CSRS or FERS annuity you receive is subject to federal income tax withholding, unless you choose not to have tax withheld. How to amend my 2011 tax return OPM will tell you how to make the choice. How to amend my 2011 tax return The choice for no withholding remains in effect until you change it. How to amend my 2011 tax return These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. How to amend my 2011 tax return If you choose not to have tax withheld, or if you do not have enough tax withheld, you may have to make estimated tax payments. How to amend my 2011 tax return You may owe a penalty if the total of your withheld tax and estimated tax does not cover most of the tax shown on your return. How to amend my 2011 tax return Generally, you will owe the penalty for 2014 if the additional tax you must pay with your return is $1,000 or more and more than 10% of the tax to be shown on your 2014 return. How to amend my 2011 tax return For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. How to amend my 2011 tax return Form CSA 1099R. How to amend my 2011 tax return   Form CSA 1099R is mailed to you by OPM each year. How to amend my 2011 tax return It will show any tax you had withheld. How to amend my 2011 tax return File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. How to amend my 2011 tax return    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. How to amend my 2011 tax return servicesonline. How to amend my 2011 tax return opm. How to amend my 2011 tax return gov. How to amend my 2011 tax return To log in, you will need your retirement CSA claim number and your personal identification number. How to amend my 2011 tax return Choosing no withholding on payments outside the United States. How to amend my 2011 tax return   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. How to amend my 2011 tax return   To choose no withholding if you are a U. How to amend my 2011 tax return S. How to amend my 2011 tax return citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. How to amend my 2011 tax return Otherwise, OPM has to withhold tax. How to amend my 2011 tax return For example, OPM must withhold if you provide a U. How to amend my 2011 tax return S. How to amend my 2011 tax return address for a nominee, trustee, or agent (such as a bank) to whom the benefits are to be delivered, but you do not provide your own U. How to amend my 2011 tax return S. How to amend my 2011 tax return home address. How to amend my 2011 tax return   If you do not provide a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to OPM that you are not a U. How to amend my 2011 tax return S. How to amend my 2011 tax return citizen, a U. How to amend my 2011 tax return S. How to amend my 2011 tax return resident alien, or someone who left the United States to avoid tax. How to amend my 2011 tax return But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. How to amend my 2011 tax return For details, see Publication 519, U. How to amend my 2011 tax return S. How to amend my 2011 tax return Tax Guide for Aliens. How to amend my 2011 tax return Withholding certificate. How to amend my 2011 tax return   If you give OPM a Form W-4P-A, Election of Federal Income Tax Withholding, you can choose not to have tax withheld or you can choose to have tax withheld. How to amend my 2011 tax return The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. How to amend my 2011 tax return If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. How to amend my 2011 tax return To change the amount of tax withholding or to stop withholding, call OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. How to amend my 2011 tax return C. How to amend my 2011 tax return calling area must call 202-606-0500). How to amend my 2011 tax return No special form is needed. How to amend my 2011 tax return You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. How to amend my 2011 tax return If you have TTY/TDD equipment, call 1-855–887–4957. How to amend my 2011 tax return If you need a PIN, call OPM's Retirement Information Office. How to amend my 2011 tax return You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. How to amend my 2011 tax return servicesonline. How to amend my 2011 tax return opm. How to amend my 2011 tax return gov. How to amend my 2011 tax return You will need your retirement CSA or CSF claim number and your PIN. How to amend my 2011 tax return Withholding from certain lump-sum payments. How to amend my 2011 tax return   If you leave the federal government before becoming eligible to retire and you apply for a refund of your CSRS or FERS contributions, or you die without leaving a survivor eligible for an annuity, you or your beneficiary will receive a distribution of your contributions to the retirement plan plus any interest payable. How to amend my 2011 tax return Tax will be withheld at a 20% rate on the interest distributed. How to amend my 2011 tax return However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. How to amend my 2011 tax return If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. How to amend my 2011 tax return Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. How to amend my 2011 tax return See Rollover Rules in Part II. How to amend my 2011 tax return If you receive only your contributions, no tax will be withheld. How to amend my 2011 tax return Withholding from Thrift Savings Plan payments. How to amend my 2011 tax return   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. How to amend my 2011 tax return The amount withheld is: 20% if the distribution is an eligible rollover distribution, 10% if it is a nonperiodic distribution other than an eligible rollover distribution, or An amount determined as if you were married with three withholding allowances, unless you submit a withholding certificate (Form W-4P), if it is a periodic distribution. How to amend my 2011 tax return  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. How to amend my 2011 tax return By January 31 after the end of the year in which you receive a distribution, the TSP will issue Form 1099-R showing the total distributions you received in the prior year and the amount of tax withheld. How to amend my 2011 tax return   For a detailed discussion of withholding on distributions from the TSP, see Important Tax Information About Payments From Your TSP Account, available from your agency personnel office or from the TSP. How to amend my 2011 tax return The above document is also available in the “Forms & Publications” section of the TSP website at www. How to amend my 2011 tax return tsp. How to amend my 2011 tax return gov. How to amend my 2011 tax return Estimated tax. How to amend my 2011 tax return   Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 (after subtracting your withholding and credits) and you expect your withholding and your credits to be less than the smaller of: 90% of the tax to be shown on your income tax return for 2014, or 100% of the tax shown on your 2013 income tax return (110% of that amount if the adjusted gross income shown on the return was more than $150,000 ($75,000 if your filing status for 2014 will be married filing separately)). How to amend my 2011 tax return The return must cover all 12 months. How to amend my 2011 tax return   You do not have to pay estimated tax for 2014 if you were a U. How to amend my 2011 tax return S. How to amend my 2011 tax return citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. How to amend my 2011 tax return   Publication 505 contains information that you can use to help you figure your estimated tax payments. How to amend my 2011 tax return Filing Requirements If your gross income, including the taxable part of your annuity, is less than a certain amount, you generally do not have to file a federal income tax return for that year. How to amend my 2011 tax return The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. How to amend my 2011 tax return Children. How to amend my 2011 tax return   If you are the surviving spouse of a federal employee or retiree and your monthly annuity check includes a survivor annuity for one or more children, each child's annuity counts as his or her own income (not yours) for federal income tax purposes. How to amend my 2011 tax return   If your child can be claimed as a dependent, treat the taxable part of his or her annuity as unearned income when applying the filing requirements for dependents. How to amend my 2011 tax return Form CSF 1099R. How to amend my 2011 tax return   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. How to amend my 2011 tax return It will show the total amount of the annuity you received in the past year. How to amend my 2011 tax return It also should show, separately, the survivor annuity for a child or children. How to amend my 2011 tax return Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. How to amend my 2011 tax return   If your Form CSF 1099R does not show separately the amount paid to you for a child or children, attach a statement to your return, along with a copy of Form CSF 1099R, explaining why the amount shown on the tax return differs from the amount shown on Form CSF 1099R. How to amend my 2011 tax return    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. How to amend my 2011 tax return servicesonline. How to amend my 2011 tax return opm. How to amend my 2011 tax return gov. How to amend my 2011 tax return To log in you will need your retirement CSF claim number and personal identification number. How to amend my 2011 tax return    You may request a Summary of Payments, showing the amounts paid to you for your child(ren), from OPM by calling OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. How to amend my 2011 tax return C. How to amend my 2011 tax return calling area must call 202-606-0500). How to amend my 2011 tax return You will need your CSF claim number and your social security number when you call. How to amend my 2011 tax return Taxable part of annuity. How to amend my 2011 tax return   To find the taxable part of a retiree's annuity when applying the filing requirements, see the discussion in Part II, Rules for Retirees , or Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled , whichever applies. How to amend my 2011 tax return To find the taxable part of each survivor annuity when applying the filing requirements, see the discussion in Part IV, Rules for Survivors of Federal Employees , or Part V, Rules for Survivors of Federal Retirees , whichever applies. How to amend my 2011 tax return Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. How to amend my 2011 tax return If you retired on disability before you reached your minimum retirement age, see Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled. How to amend my 2011 tax return However, on the day after you reach your minimum retirement age, use the rules in this section to report your disability retirement and begin recovering your cost. How to amend my 2011 tax return Annuity statement. How to amend my 2011 tax return   The statement you received from OPM when your CSRS or FERS annuity was approved shows the commencing date (the annuity starting date), the gross monthly rate of your annuity benefit, and your total contributions to the retirement plan (your cost). How to amend my 2011 tax return You will use this information to figure the tax-free recovery of your cost. How to amend my 2011 tax return Annuity starting date. How to amend my 2011 tax return   If you retire from federal government service on a regular annuity, your annuity starting date is the commencing date on your annuity statement from OPM. How to amend my 2011 tax return If something delays payment of your annuity, such as a late application for retirement, it does not affect the date your annuity begins to accrue or your annuity starting date. How to amend my 2011 tax return Gross monthly rate. How to amend my 2011 tax return   This is the amount you were to get after any adjustment for electing a survivor's annuity or for electing the lump-sum payment under the alternative annuity option (if either applied) but before any deduction for income tax withholding, insurance premiums, etc. How to amend my 2011 tax return Your cost. How to amend my 2011 tax return   Your monthly annuity payment contains an amount on which you have previously paid income tax. How to amend my 2011 tax return This amount represents part of your contributions to the retirement plan. How to amend my 2011 tax return Even though you did not receive the money that was contributed to the plan, it was included in your gross income for federal income tax purposes in the years it was taken out of your pay. How to amend my 2011 tax return   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. How to amend my 2011 tax return If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. How to amend my 2011 tax return (See Lump-sum credit under Alternative Annuity Option, later. How to amend my 2011 tax return )   If you repaid contributions that you had withdrawn from the retirement plan earlier, or if you paid into the plan to receive full credit for service not subject to retirement deductions, the entire repayment, including any interest, is a part of your cost. How to amend my 2011 tax return You cannot claim an interest deduction for any interest payments. How to amend my 2011 tax return You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. How to amend my 2011 tax return Recovering your cost tax free. How to amend my 2011 tax return   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. How to amend my 2011 tax return If your annuity starting date is before July 2, 1986, either the Three-Year Rule or the General Rule (both discussed later) applies to your annuity. How to amend my 2011 tax return If your annuity starting date is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method (discussed later). How to amend my 2011 tax return If your annuity starting date is after November 18, 1996, you must use the Simplified Method. How to amend my 2011 tax return   Under both the General Rule and the Simplified Method, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your cost, and the taxable part that is the amount of each payment that is more than the part that represents your cost (unless such payment is used for purposes discussed under Distributions Used To Pay Insurance Premiums for Public Safety Officers , later). How to amend my 2011 tax return The tax-free part is a fixed dollar amount. How to amend my 2011 tax return It remains the same, even if your annuity is increased. How to amend my 2011 tax return Generally, this rule applies as long as you receive your annuity. How to amend my 2011 tax return However, see Exclusion limit , later. How to amend my 2011 tax return Choosing a survivor annuity after retirement. How to amend my 2011 tax return    If you retired without a survivor annuity and report your annuity under the Simplified Method, do not change your tax-free monthly amount even if you later choose a survivor annuity. How to amend my 2011 tax return   If you retired without a survivor annuity and report your annuity under the General Rule, you must figure the tax-free part of your annuity using a new exclusion percentage if you later choose a survivor annuity and take reduced annuity payments. How to amend my 2011 tax return To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. How to amend my 2011 tax return Figure the expected return as of the date the reduced annuity begins. How to amend my 2011 tax return For details on the General Rule, see Publication 939. How to amend my 2011 tax return Canceling a survivor annuity after retirement. How to amend my 2011 tax return   If you retired with a survivor annuity payable to your spouse upon your death and you notify OPM that your marriage has ended, your annuity might be increased to remove the reduction for a survivor benefit. How to amend my 2011 tax return The increased annuity does not change the cost recovery you figured at the annuity starting date. How to amend my 2011 tax return The tax-free part of each annuity payment remains the same. How to amend my 2011 tax return    For more information about choosing or canceling a survivor annuity after retirement, contact OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. How to amend my 2011 tax return C. How to amend my 2011 tax return calling area must call 202-606-0500). How to amend my 2011 tax return Exclusion limit. How to amend my 2011 tax return   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. How to amend my 2011 tax return Annuity starting date after 1986. How to amend my 2011 tax return   If your annuity starting date is after 1986, the total amount of annuity income that you (or the survivor annuitant) can exclude over the years as a return of your cost cannot exceed your total cost. How to amend my 2011 tax return Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. How to amend my 2011 tax return Example. How to amend my 2011 tax return Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. How to amend my 2011 tax return If your cost is $12,000, the exclusion ends after 10 years (120 months). How to amend my 2011 tax return Thereafter, your entire annuity is generally fully taxable. How to amend my 2011 tax return Annuity starting date before 1987. How to amend my 2011 tax return   If your annuity starting date is before 1987, you can continue to take your monthly exclusion figured under the General Rule or Simplified Method for as long as you receive your annuity. How to amend my 2011 tax return If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. How to amend my 2011 tax return The total exclusion may be more than your cost. How to amend my 2011 tax return Deduction of unrecovered cost. How to amend my 2011 tax return   If your annuity starting date is after July 1, 1986, and the cost of your annuity has not been fully recovered at your (or the survivor annuitant's) death, a deduction is allowed for the unrecovered cost. How to amend my 2011 tax return The deduction is claimed on your (or your survivor's) final tax return as a miscellaneous itemized deduction (not subject to the 2%-of-adjusted-gross-income limit). How to amend my 2011 tax return If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. How to amend my 2011 tax return Simplified Method If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the tax-free part of your CSRS or FERS annuity. How to amend my 2011 tax return (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. How to amend my 2011 tax return ) You could have chosen to use either the Simplified Method or the General Rule if your annuity starting date is after July 1, 1986, but before November 19, 1996. How to amend my 2011 tax return The Simplified Method does not apply if your annuity starting date is before July 2, 1986. How to amend my 2011 tax return Under the Simplified Method, you figure the tax-free part of each full monthly payment by dividing your cost by a number of months based on your age. How to amend my 2011 tax return This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. How to amend my 2011 tax return If your annuity starting date is after 1997 and your annuity includes a survivor benefit for your spouse, this number is based on your combined ages. How to amend my 2011 tax return Worksheet A. How to amend my 2011 tax return   Use Worksheet A. How to amend my 2011 tax return Simplified Method (near the end of this publication), to figure your taxable annuity. How to amend my 2011 tax return Be sure to keep the completed worksheet. How to amend my 2011 tax return It will help you figure your taxable amounts for later years. How to amend my 2011 tax return Instead of Worksheet A, you generally can use the Simplified Method Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR to figure your taxable annuity. How to amend my 2011 tax return However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. How to amend my 2011 tax return Line 2. How to amend my 2011 tax return   See Your cost , earlier, for an explanation of your cost in the plan. How to amend my 2011 tax return If your annuity starting date is after November 18, 1996, and you chose the alternative annuity option (explained later), you must reduce your cost by the tax-free part of the lump-sum payment you received. How to amend my 2011 tax return Line 3. How to amend my 2011 tax return   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. How to amend my 2011 tax return If your annuity starting date is after 1997, use: Table 1 for an annuity without a survivor benefit, or Table 2 for an annuity with a survivor benefit. How to amend my 2011 tax return If your annuity starting date is before 1998, use Table 1. How to amend my 2011 tax return Line 6. How to amend my 2011 tax return   If you received contributions tax free before 2013, the amount previously recovered tax free that you must enter on line 6 is the total amount from line 10 of last year's worksheet. How to amend my 2011 tax return If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, this amount includes the tax-free part of the lump-sum payment you received. How to amend my 2011 tax return Example. How to amend my 2011 tax return Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. How to amend my 2011 tax return His annuity starting date is April 1, 2013, the annuity is paid in arrears, and he received his first monthly annuity payment on May 1, 2013. How to amend my 2011 tax return He must use the Simplified Method to figure the tax-free part of his annuity benefits. How to amend my 2011 tax return Bill's monthly annuity benefit is $1,000. How to amend my 2011 tax return He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. How to amend my 2011 tax return At his annuity starting date, he was 65 and Kathy was 57. How to amend my 2011 tax return Bill's completed Worksheet A is shown later. How to amend my 2011 tax return To complete line 3, he used Table 2 at the bottom of the worksheet and found that 310 is the number in the second column opposite the age range that includes 122 (his and Kathy's combined ages). How to amend my 2011 tax return Bill keeps a copy of the completed worksheet for his records. How to amend my 2011 tax return It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. How to amend my 2011 tax return Bill's tax-free monthly amount is $100. How to amend my 2011 tax return (See line 4 of the worksheet. How to amend my 2011 tax return ) If he lives to collect more than 310 monthly payments, he will generally have to include in his gross income the full amount of any annuity payments received after 310 payments have been made. How to amend my 2011 tax return If Bill does not live to collect 310 monthly payments and his wife begins to receive monthly payments, she also will exclude $100 from each monthly payment until 310 payments (Bill's and hers) have been collected. How to amend my 2011 tax return If she dies before 310 payments have been made, a miscellaneous itemized deduction (not subject to the 2%-of-adjusted- gross-income limit) will be allowed for the unrecovered cost on her final income tax return. How to amend my 2011 tax return General Rule If your annuity starting date is after November 18, 1996, you cannot use the General Rule to figure the tax-free part of your CSRS or FERS annuity. How to amend my 2011 tax return If your annuity starting date is after July 1, 1986, but before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method. How to amend my 2011 tax return If your annuity starting date is before July 2, 1986, you could have chosen to use the General Rule only if you could not use the Three-Year Rule. How to amend my 2011 tax return Under the General Rule, you figure the tax-free part of each full monthly payment by multiplying the initial gross monthly rate of your annuity by an exclusion percentage. How to amend my 2011 tax return Figuring this percentage is complex and requires the use of actuarial tables. How to amend my 2011 tax return For these tables and other information about using the General Rule, see Publication 939. How to amend my 2011 tax return Three-Year Rule If your annuity starting date was before July 2, 1986, you probably had to report your annuity using the Three-Year Rule. How to amend my 2011 tax return Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. How to amend my 2011 tax return After your cost was recovered, all payments became fully taxable. How to amend my 2011 tax return You cannot use another rule to again exclude amounts from income. How to amend my 2011 tax return The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. How to amend my 2011 tax return Worksheet A. How to amend my 2011 tax return Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. How to amend my 2011 tax return 1. How to amend my 2011 tax return Enter the total pension or annuity payments received this year. How to amend my 2011 tax return Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. How to amend my 2011 tax return $ 8,000 2. How to amend my 2011 tax return Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. How to amend my 2011 tax return See Your cost in Part II, Rules for Retirees, earlier 2. How to amend my 2011 tax return 31,000 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). How to amend my 2011 tax return Otherwise, go to line 3. How to amend my 2011 tax return   3. How to amend my 2011 tax return Enter the appropriate number from Table 1 below. How to amend my 2011 tax return But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. How to amend my 2011 tax return 3. How to amend my 2011 tax return 310 4. How to amend my 2011 tax return Divide line 2 by the number on line 3 4. How to amend my 2011 tax return 100 5. How to amend my 2011 tax return Multiply line 4 by the number of months for which this year's payments were made. How to amend my 2011 tax return If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. How to amend my 2011 tax return Otherwise, go to line 6 5. How to amend my 2011 tax return 800 6. How to amend my 2011 tax return Enter any amounts previously recovered tax free in years after 1986. How to amend my 2011 tax return This is the amount shown on line 10 of your worksheet for last year 6. How to amend my 2011 tax return 0 7. How to amend my 2011 tax return Subtract line 6 from line 2 7. How to amend my 2011 tax return 31,000 8. How to amend my 2011 tax return Enter the smaller of line 5 or line 7 8. How to amend my 2011 tax return 800 9. How to amend my 2011 tax return Taxable amount for year. How to amend my 2011 tax return Subtract line 8 from line 1. How to amend my 2011 tax return Enter the result, but not less than zero. How to amend my 2011 tax return Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. How to amend my 2011 tax return If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. How to amend my 2011 tax return If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. How to amend my 2011 tax return If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. How to amend my 2011 tax return $7,200 10. How to amend my 2011 tax return Was your annuity starting date before 1987?   Yes. How to amend my 2011 tax return Do not complete the rest of this worksheet. How to amend my 2011 tax return    No. How to amend my 2011 tax return Add lines 6 and 8. How to amend my 2011 tax return This is the amount you have recovered tax free through 2013. How to amend my 2011 tax return You will need this number if you need to fill out this worksheet next year 10. How to amend my 2011 tax return 800 11. How to amend my 2011 tax return Balance of cost to be recovered. How to amend my 2011 tax return Subtract line 10 from line 2. How to amend my 2011 tax return If zero, you will not have to complete this worksheet next year. How to amend my 2011 tax return The payments you receive next year will generally be fully taxable 11. How to amend my 2011 tax return $30,200 Table 1 for Line 3 Above    IF your age on your  annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. How to amend my 2011 tax return Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. How to amend my 2011 tax return If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. How to amend my 2011 tax return You are eligible to make this choice if you meet all of the following requirements. How to amend my 2011 tax return You are retiring, but not on disability. How to amend my 2011 tax return You have a life-threatening illness or other critical medical condition. How to amend my 2011 tax return You do not have a former spouse entitled to court ordered benefits based on your service. How to amend my 2011 tax return If you are not eligible or do not choose this alternative annuity, you can skip the following discussion and go to Federal Gift Tax , later. How to amend my 2011 tax return Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. How to amend my 2011 tax return The tax-free part represents part of your cost. How to amend my 2011 tax return The taxable part represents part of the earnings on your annuity contract. How to amend my 2011 tax return Your lump-sum credit (discussed later) may include a deemed deposit or redeposit that is treated as being included in your lump-sum payment even though you do not actually receive such amounts. How to amend my 2011 tax return Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. How to amend my 2011 tax return Your taxable amount may therefore be more than the lump-sum payment you receive. How to amend my 2011 tax return You must include the taxable part of the lump-sum payment in your income for the year you receive the payment unless you roll it over into another qualified plan or an IRA. How to amend my 2011 tax return If you do not have OPM transfer the taxable amount to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. How to amend my 2011 tax return See Rollover Rules , later, for information on how to make a rollover. How to amend my 2011 tax return OPM can make a direct rollover only up to the amount of the lump-sum payment. How to amend my 2011 tax return Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. How to amend my 2011 tax return The taxable part of the lump-sum payment does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. How to amend my 2011 tax return It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55, even if you reach age 55 in the year you receive the lump-sum payment. How to amend my 2011 tax return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. How to amend my 2011 tax return Worksheet B. How to amend my 2011 tax return   Use Worksheet B. How to amend my 2011 tax return Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. How to amend my 2011 tax return Be sure to keep the completed worksheet for your records. How to amend my 2011 tax return   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. How to amend my 2011 tax return Lump-sum credit. How to amend my 2011 tax return   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). How to amend my 2011 tax return However, for purposes of the alternative annuity option, your lump-sum credit also may include deemed deposits and redeposits that OPM advanced to your retirement account so that you are given credit for the service they represent. How to amend my 2011 tax return Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. How to amend my 2011 tax return Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. How to amend my 2011 tax return You are treated as if you had received a lump-sum payment equal to the amount of your lump-sum credit and then had made a repayment to OPM of the advanced amounts. How to amend my 2011 tax return Present value of your annuity contract. How to amend my 2011 tax return   The present value of your annuity contract is figured using actuarial tables provided by the IRS. How to amend my 2011 tax return If you are receiving a lump-sum payment under the Alternative Annuity Option, you can write to the address below to find out the present value of your annuity contract. How to amend my 2011 tax return Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. How to amend my 2011 tax return , NW Washington, DC 20224-0002 Example. How to amend my 2011 tax return David Brown retired from the federal government in 2013, one month after his 55th birthday. How to amend my 2011 tax return He had contributed $31,000 to his retirement plan and chose to receive a lump-sum payment of that amount under the alternative annuity option. How to amend my 2011 tax return The present value of his annuity contract was $155,000. How to amend my 2011 tax return The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. How to amend my 2011 tax return The taxable part ($24,800) is also his net cost in the plan, which is used to figure the taxable part of his reduced annuity payments. How to amend my 2011 tax return See Reduced Annuity , later. How to amend my 2011 tax return Worksheet B. How to amend my 2011 tax return Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . How to amend my 2011 tax return  1. How to amend my 2011 tax return Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. How to amend my 2011 tax return $ 31,000 2. How to amend my 2011 tax return Enter the present value of your annuity contract 2. How to amend my 2011 tax return 155,000 3. How to amend my 2011 tax return Divide line 1 by line 2 3. How to amend my 2011 tax return . How to amend my 2011 tax return 20 4. How to amend my 2011 tax return Tax-free amount. How to amend my 2011 tax return Multiply line 1 by line 3. How to amend my 2011 tax return (Caution: Do not include this amount on line 6 of Worksheet A in this publication. How to amend my 2011 tax return ) 4. How to amend my 2011 tax return $6,200 5. How to amend my 2011 tax return Taxable amount (net cost in the plan). How to amend my 2011 tax return Subtract line 4 from line 1. How to amend my 2011 tax return Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. How to amend my 2011 tax return Also, enter this amount on line 2 of Worksheet A in this publication. How to amend my 2011 tax return 5. How to amend my 2011 tax return $24,800   Lump-sum payment in installments. How to amend my 2011 tax return   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. How to amend my 2011 tax return You will receive the first installment after you make the choice upon retirement. How to amend my 2011 tax return The second installment will be paid to you, with interest, in the next calendar year. How to amend my 2011 tax return (Exceptions to the installment rule are provided for cases of critical medical need. How to amend my 2011 tax return )   Even though the lump-sum payment is made in installments, the overall tax treatment (explained at the beginning of this discussion) is the same as if the whole payment were paid at once. How to amend my 2011 tax return If the payment has a tax-free part, you must treat the taxable part as received first. How to amend my 2011 tax return How to report. How to amend my 2011 tax return   Add any actual or deemed payment of your lump-sum credit (defined earlier) to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. How to amend my 2011 tax return Add the taxable part to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b, unless you roll over the taxable part to your traditional IRA or a qualified retirement plan. How to amend my 2011 tax return    If you receive the lump-sum payment in two installments, include any interest paid with the second installment on line 8a of either Form 1040 or Form 1040A, or on line 9a of Form 1040NR. How to amend my 2011 tax return Reduced Annuity If you have chosen to receive a lump-sum payment under the alternative annuity option, you also will receive reduced monthly annuity payments. How to amend my 2011 tax return These annuity payments each will have a tax-free and a taxable part. How to amend my 2011 tax return To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). How to amend my 2011 tax return For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. How to amend my 2011 tax return To complete Worksheet A, line 2, you must reduce your cost in the plan by the tax-free part of the lump-sum payment you received. How to amend my 2011 tax return Enter as your net cost on line 2 the amount from Worksheet B, line 5. How to amend my 2011 tax return Do not include the tax-free part of the lump-sum payment with other amounts recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. How to amend my 2011 tax return Example. How to amend my 2011 tax return The facts are the same as in the example for David Brown in the preceding discussion. How to amend my 2011 tax return In addition, David received 10 annuity payments in 2013 of $1,200 each. How to amend my 2011 tax return Using Worksheet A, he figures the taxable part of his annuity payments. How to amend my 2011 tax return He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. How to amend my 2011 tax return His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). How to amend my 2011 tax return He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. How to amend my 2011 tax return David's filled-in Worksheet A is shown on the next page. How to amend my 2011 tax return Worksheet A. How to amend my 2011 tax return Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . How to amend my 2011 tax return 1. How to amend my 2011 tax return Enter the total pension or annuity payments received this year. How to amend my 2011 tax return Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. How to amend my 2011 tax return $ 12,000 2. How to amend my 2011 tax return Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. How to amend my 2011 tax return See Your cost in Part II, Rules for Retirees, earlier 2. How to amend my 2011 tax return 24,800 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). How to amend my 2011 tax return Otherwise, go to line 3. How to amend my 2011 tax return   3. How to amend my 2011 tax return Enter the appropriate number from Table 1 below. How to amend my 2011 tax return But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. How to amend my 2011 tax return 3. How to amend my 2011 tax return 360 4. How to amend my 2011 tax return Divide line 2 by the number on line 3 4. How to amend my 2011 tax return 68. How to amend my 2011 tax return 89 5. How to amend my 2011 tax return Multiply line 4 by the number of months for which this year's payments were made. How to amend my 2011 tax return If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. How to amend my 2011 tax return Otherwise, go to line 6 5. How to amend my 2011 tax return 688. How to amend my 2011 tax return 90 6. How to amend my 2011 tax return Enter any amounts previously recovered tax free in years after 1986. How to amend my 2011 tax return This is the amount shown on line 10 of your worksheet for last year 6. How to amend my 2011 tax return 0 7. How to amend my 2011 tax return Subtract line 6 from line 2 7. How to amend my 2011 tax return 24,800 8. How to amend my 2011 tax return Enter the smaller of line 5 or line 7 8. How to amend my 2011 tax return 688. How to amend my 2011 tax return 90 9. How to amend my 2011 tax return Taxable amount for year. How to amend my 2011 tax return Subtract line 8 from line 1. How to amend my 2011 tax return Enter the result, but not less than zero. How to amend my 2011 tax return Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. How to amend my 2011 tax return If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. How to amend my 2011 tax return If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. How to amend my 2011 tax return If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. How to amend my 2011 tax return $11,311. How to amend my 2011 tax return 10 10. How to amend my 2011 tax return Was your annuity starting date before 1987?   Yes. How to amend my 2011 tax return Do not complete the rest of this worksheet. How to amend my 2011 tax return    No. How to amend my 2011 tax return Add lines 6 and 8. How to amend my 2011 tax return This is the amount you have recovered tax free through 2013. How to amend my 2011 tax return You will need this number if you need to fill out this worksheet next year 10. How to amend my 2011 tax return 688. How to amend my 2011 tax return 90 11. How to amend my 2011 tax return Balance of cost to be recovered. How to amend my 2011 tax return Subtract line 10 from line 2. How to amend my 2011 tax return If zero, you will not have to complete this worksheet next year. How to amend my 2011 tax return The payments you receive next year will generally be fully taxable 11. How to amend my 2011 tax return $24,111. How to amend my 2011 tax return 10 Table 1 for Line 3 Above    IF your age on your annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. How to amend my 2011 tax return Reemployment after choosing the alternative annuity option. How to amend my 2011 tax return If you chose this option when you retired and then you were reemployed by the Federal Government before retiring again, your Form CSA 1099R may show only the amount of your contributions to your retirement plan during your reemployment. How to amend my 2011 tax return If the amount on the form does not include all your contributions, disregard it and use your total contributions to figure the taxable part of your annuity payments. How to amend my 2011 tax return Annuity starting date before November 19, 1996. How to amend my 2011 tax return   If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, the taxable and tax-free parts of your lump-sum payment and your annuity payments are figured using different rules. How to amend my 2011 tax return Under those rules, you do not reduce your cost in the plan (Worksheet A, line 2) by the tax-free part of the lump-sum payment. How to amend my 2011 tax return However, you must include that tax-free amount with other amounts previously recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. How to amend my 2011 tax return Federal Gift Tax If, through the exercise or nonexercise of an election or option, you provide an annuity for your beneficiary at or after your death, you have made a gift. How to amend my 2011 tax return The gift may be taxable for gift tax purposes. How to amend my 2011 tax return The value of the gift is equal to the value of the annuity. How to amend my 2011 tax return Joint and survivor annuity. How to amend my 2011 tax return   If the gift is an interest in a joint and survivor annuity where only you and your spouse can receive payments before the death of the last spouse to die, the gift generally will qualify for the unlimited marital deduction. How to amend my 2011 tax return This will eliminate any gift tax liability with regard to that gift. How to amend my 2011 tax return   If you provide survivor annuity benefits for someone other than your current spouse, such as your former spouse, the unlimited marital deduction will not apply. How to amend my 2011 tax return This may result in a taxable gift. How to amend my 2011 tax return More information. How to amend my 2011 tax return   For information about the gift tax, see Publication 950, Introduction to Estate and Gift Taxes, and Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and its instructions. How to amend my 2011 tax return Retirement During the Past Year If you have recently retired, the following discussions covering annual leave, voluntary contributions, and community property may apply to you. How to amend my 2011 tax return Annual leave. How to amend my 2011 tax return   A payment for accrued annual leave received on retirement is a salary payment. How to amend my 2011 tax return It is taxable as wages in the tax year you receive it. How to amend my 2011 tax return Voluntary contributions. How to amend my 2011 tax return   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. How to amend my 2011 tax return They also include the regular contributions withheld from your salary after you have the years of service necessary for the maximum annuity allowed by law. How to amend my 2011 tax return Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. How to amend my 2011 tax return See Thrift Savings Plan , later. How to amend my 2011 tax return Additional annuity benefit. How to amend my 2011 tax return   If you choose to receive an additional annuity benefit from your voluntary contributions, it is treated separately from the annuity benefit that comes from the regular contributions deducted from your salary. How to amend my 2011 tax return This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. How to amend my 2011 tax return It does not matter that you receive only one monthly check covering both benefits. How to amend my 2011 tax return Each year you will receive a Form CSA 1099R that will show how much of your total annuity received in the past year was from each type of benefit. How to amend my 2011 tax return   Figure the taxable and tax-free parts of your additional monthly benefits from voluntary contributions using the rules that apply to regular CSRS and FERS annuities, as explained earlier. How to amend my 2011 tax return Refund of voluntary contributions. How to amend my 2011 tax return   If you choose to receive a refund of your voluntary contributions plus accrued interest, the interest is taxable to you in the tax year it is distributed unless you roll it over to a traditional IRA or another qualified retirement plan. How to amend my 2011 tax return If you do not have OPM transfer the interest to a traditional IRA or other qualified retirement plan in a direct rollover, tax will be withheld at a 20% rate. How to amend my 2011 tax return See Rollover Rules , later. How to amend my 2011 tax return The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. How to amend my 2011 tax return It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55. How to amend my 2011 tax return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. How to amend my 2011 tax return Community property laws. How to amend my 2011 tax return   State community property laws apply to your annuity. How to amend my 2011 tax return These laws will affect your income tax only if you file a return separately from your spouse. How to amend my 2011 tax return   Generally, the determination of whether your annuity is separate income (taxable to you) or community income (taxable to both you and your spouse) is based on your marital status and domicile when you were working. How to amend my 2011 tax return Regardless of whether you are now living in a community property state or a noncommunity property state, your current annuity may be community income if it is based on services you performed while married and domiciled in a community property state. How to amend my 2011 tax return   At any time, you have only one domicile even though you may have more than one home. How to amend my 2011 tax return Your domicile is your fixed and permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. How to amend my 2011 tax return The question of your domicile is mainly a matter of your intentions as indicated by your actions. How to amend my 2011 tax return   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. How to amend my 2011 tax return The division is based on your periods of service and domicile in community and noncommunity property states while you were married. How to amend my 2011 tax return   For more information, see Publication 555, Community Property. How to amend my 2011 tax return Reemployment After Retirement If you retired from federal service and are later rehired by the Federal Government as an employee, you can continue to receive your annuity during reemployment. How to amend my 2011 tax return The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. How to amend my 2011 tax return This amount is taxable as wages. How to amend my 2011 tax return Your annuity will continue to be taxed just as it was before. How to amend my 2011 tax return If you are still recovering your cost, you continue to do so. How to amend my 2011 tax return If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. How to amend my 2011 tax return Nonresident Aliens The following special rules apply to nonresident alien federal employees performing services outside the United States and to nonresident alien retirees and beneficiaries. How to amend my 2011 tax return A nonresident alien is an individual who is not a citizen or a resident alien of the United States. How to amend my 2011 tax return Special rule for figuring your total contributions. How to amend my 2011 tax return   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. How to amend my 2011 tax return You include government contributions that would not have been taxable to you at the time they were contributed if they had been paid directly to you. How to amend my 2011 tax return For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. How to amend my 2011 tax return Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. How to amend my 2011 tax return   This method of figuring your total contributions does not apply to any contributions the government made on your behalf after you became a citizen or a resident alien of the United States. How to amend my 2011 tax return Limit on taxable amount. How to amend my 2011 tax return   There is a limit on the taxable amount of payments received from the CSRS, the FERS, or the TSP by a nonresident alien retiree or nonresident alien beneficiary. How to amend my 2011 tax return Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. How to amend my 2011 tax return The numerator of the fraction is the retiree's total U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government basic pay, other than tax-exempt pay for services performed outside the United States. How to amend my 2011 tax return The denominator is the retiree's total U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government basic pay for all services. How to amend my 2011 tax return    Basic pay includes regular pay plus any standby differential. How to amend my 2011 tax return It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. How to amend my 2011 tax return   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. How to amend my 2011 tax return (For an annuity, first complete Worksheet A in this publication. How to amend my 2011 tax return ) Worksheet C. How to amend my 2011 tax return Limited Taxable Amount for Nonresident Alien 1. How to amend my 2011 tax return Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. How to amend my 2011 tax return   2. How to amend my 2011 tax return Enter the total U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government basic pay other than tax-exempt pay for services performed outside the United States 2. How to amend my 2011 tax return   3. How to amend my 2011 tax return Enter the total U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government basic pay for all services 3. How to amend my 2011 tax return   4. How to amend my 2011 tax return Divide line 2 by line 3 4. How to amend my 2011 tax return   5. How to amend my 2011 tax return Limited taxable amount. How to amend my 2011 tax return Multiply line 1 by line 4. How to amend my 2011 tax return Enter this amount on Form 1040NR, line 17b 5. How to amend my 2011 tax return   Example 1. How to amend my 2011 tax return You are a nonresident alien who performed all services for the U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government abroad as a nonresident alien. How to amend my 2011 tax return You retired and began to receive a monthly annuity of $200. How to amend my 2011 tax return Your total basic pay for all services for the U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government was $100,000. How to amend my 2011 tax return All of your basic pay was tax exempt because it was not U. How to amend my 2011 tax return S. How to amend my 2011 tax return source income. How to amend my 2011 tax return The taxable amount of your annuity using Worksheet A in this publication is $720. How to amend my 2011 tax return You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. How to amend my 2011 tax return Worksheet C. How to amend my 2011 tax return Limited Taxable Amount for Nonresident Alien — Example 1 1. How to amend my 2011 tax return Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. How to amend my 2011 tax return $ 720 2. How to amend my 2011 tax return Enter the total U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government basic pay other than tax-exempt pay for services performed outside the United States 2. How to amend my 2011 tax return 0 3. How to amend my 2011 tax return Enter the total U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government basic pay for all services 3. How to amend my 2011 tax return 100,000 4. How to amend my 2011 tax return Divide line 2 by line 3 4. How to amend my 2011 tax return 0 5. How to amend my 2011 tax return Limited taxable amount. How to amend my 2011 tax return Multiply line 1 by line 4. How to amend my 2011 tax return Enter this amount on Form 1040NR, line 17b 5. How to amend my 2011 tax return 0 Example 2. How to amend my 2011 tax return You are a nonresident alien who performed services for the U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government as a nonresident alien both within the United States and abroad. How to amend my 2011 tax return You retired and began to receive a monthly annuity of $240. How to amend my 2011 tax return Your total basic pay for your services for the U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government was $120,000; $40,000 was for work done in the United States and $80,000 was for your work done in a foreign country. How to amend my 2011 tax return The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. How to amend my 2011 tax return S. How to amend my 2011 tax return source income. How to amend my 2011 tax return The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. How to amend my 2011 tax return You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. How to amend my 2011 tax return Worksheet C. How to amend my 2011 tax return Limited Taxable Amount for Nonresident Alien — Example 2 1. How to amend my 2011 tax return Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. How to amend my 2011 tax return $ 1,980 2. How to amend my 2011 tax return Enter the total U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government basic pay other than tax-exempt pay for services performed outside the United States 2. How to amend my 2011 tax return 40,000 3. How to amend my 2011 tax return Enter the total U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government basic pay for all services 3. How to amend my 2011 tax return 120,000 4. How to amend my 2011 tax return Divide line 2 by line 3 4. How to amend my 2011 tax return . How to amend my 2011 tax return 333 5. How to amend my 2011 tax return Limited taxable amount. How to amend my 2011 tax return Multiply line 1 by line 4. How to amend my 2011 tax return Enter this amount on Form 1040NR, line 17b 5. How to amend my 2011 tax return 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. How to amend my 2011 tax return (However, see Roth TSP balance and Uniformed services TSP accounts, next. How to amend my 2011 tax return ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. How to amend my 2011 tax return The way that you withdraw your account balance determines when you must pay the tax. How to amend my 2011 tax return Roth TSP balance. How to amend my 2011 tax return   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. How to amend my 2011 tax return This means Roth TSP contributions are included in your income. How to amend my 2011 tax return The contribution limits are the same as the traditional TSP. How to amend my 2011 tax return You can elect to have part or all of your TSP contributions designated as a Roth TSP. How to amend my 2011 tax return Agency contributions will be part of your traditional TSP balance. How to amend my 2011 tax return Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. How to amend my 2011 tax return   Qualified distributions from your Roth TSP are not included in income. How to amend my 2011 tax return This applies to both your cost in the account and income earned on that account. How to amend my 2011 tax return A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. How to amend my 2011 tax return   For more information, go to the TSP website, www. How to amend my 2011 tax return tsp. How to amend my 2011 tax return gov, or the TSP Service Office. How to amend my 2011 tax return See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. How to amend my 2011 tax return Uniformed services TSP accounts. How to amend my 2011 tax return   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. How to amend my 2011 tax return However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. How to amend my 2011 tax return See Roth TSP balance discussed previously to get more information about Roth contributions. How to amend my 2011 tax return The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. How to amend my 2011 tax return You can get more information from the TSP website, www. How to amend my 2011 tax return tsp. How to amend my 2011 tax return gov, or the TSP Service Office. How to amend my 2011 tax return Direct rollover by the TSP. How to amend my 2011 tax return   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a traditional IRA or other qualified retirement plan, the tax on that part is deferred until you receive payments from the traditional IRA or other plan. How to amend my 2011 tax return However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. How to amend my 2011 tax return Also, see Rollover Rules , later. How to amend my 2011 tax return Direct rollover by the TSP to a Roth IRA. How to amend my 2011 tax return   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a Roth IRA, the amount transferred will be taxed in the current year. How to amend my 2011 tax return However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. How to amend my 2011 tax return Also, see Rollovers to Roth IRAs for more information, later. How to amend my 2011 tax return Note. How to amend my 2011 tax return A direct rollover of your Roth contributions and its earnings (if certain conditions are met, see Roth TSP balance , earlier) in your TSP account to a Roth 401(k), Roth 403(b), Roth 457(b), or Roth IRA are not subject to tax when they are transferred or when you receive payments from those accounts at a later date. How to amend my 2011 tax return This is because you already paid tax on those contributions. How to amend my 2011 tax return You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. How to amend my 2011 tax return TSP annuity. How to amend my 2011 tax return   If you ask the TSP to buy an annuity with the money in your account, from traditional contributions and its earnings, the annuity payments are taxed when you receive them. How to amend my 2011 tax return The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. How to amend my 2011 tax return However, there is no tax on the annuity payments if the annuity is purchased using the money in your account from Roth contributions and its earnings if certain conditions are met. How to amend my 2011 tax return See Roth TSP balance , earlier. How to amend my 2011 tax return This is because you already paid tax on those contributions. How to amend my 2011 tax return Cash withdrawals. How to amend my 2011 tax return   If you withdraw any of the money in your TSP account, from traditional contributions and its earnings, it is generally taxed as ordinary income when you receive it unless you roll it over into a traditional IRA or other qualified plan. How to amend my 2011 tax return (See Rollover Rules , later. How to amend my 2011 tax return ) If you receive your entire TSP account balance in a single tax year, you may be able to use the 10-year tax option to figure your tax. How to amend my 2011 tax return See Lump-Sum Distributions in Publication 575 for details. How to amend my 2011 tax return However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. How to amend my 2011 tax return See Roth TSP balance , earlier. How to amend my 2011 tax return    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. How to amend my 2011 tax return   If you receive a single payment or you choose to receive your account balance in monthly payments over a period of less than 10 years, the TSP generally must withhold 20% for federal income tax. How to amend my 2011 tax return If you choose to receive your account balance in monthly payments over a period of 10 or more years or a period based on your life expectancy, the payments are subject to withholding as if you are married with three withholding allowances, unless you submit a withholding certificate. How to amend my 2011 tax return See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. How to amend my 2011 tax return However, there is no withholding requirement for amounts withdrawn from your TSP account that is from Roth contributions and its earnings, if certain conditions are met. How to amend my 2011 tax return See Roth TSP balance , earlier, for a discussion of those conditions. How to amend my 2011 tax return Tax on early distributions. How to amend my 2011 tax return   Any money paid to you from your TSP account before you reach age 59½ may be subject to an additional 10% tax on early distributions. How to amend my 2011 tax return However, this additional tax does not apply in certain situations, including any of the following. How to amend my 2011 tax return You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. How to amend my 2011 tax return You choose to receive your account balance in monthly payments based on your life expectancy. How to amend my 2011 tax return You are totally and permanently disabled. How to amend my 2011 tax return You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). How to amend my 2011 tax return The earnings may be subject to the 10% tax depending on whether you met certain conditions. How to amend my 2011 tax return See Roth TSP balance , earlier. How to amend my 2011 tax return   For more information, see Tax on Early Distributions in Publication 575. How to amend my 2011 tax return Outstanding loan. How to amend my 2011 tax return   If the TSP declares a distribution from your account because money you borrowed has not been repaid when you separate from government service, your account is reduced and the amount of the distribution (your unpaid loan balance and any unpaid interest), from traditional contributions and its earnings, is taxed in the year declared. How to amend my 2011 tax return The distribution also may be subject to the additional 10% tax on early distributions. How to amend my 2011 tax return However, the tax will be deferred if you make a rollover contribution to a traditional IRA or other qualified plan equal to the declared distribution amount. How to amend my 2011 tax return See Rollover Rules , later. How to amend my 2011 tax return   If you withdraw any money from your TSP account in that same year, the TSP must withhold income tax of 20% of the total of the declared distribution and the amount withdrawn. How to amend my 2011 tax return However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. How to amend my 2011 tax return See Roth TSP balance , earlier. How to amend my 2011 tax return More information. How to amend my 2011 tax return   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. How to amend my 2011 tax return Also, see Important Tax Information About Payments From Your TSP Account and Special Tax Withholding Rules for Thrift Savings Plan Payments to Nonresident Aliens, which are available from your agency personnel office or from the TSP by calling 1-TSP-YOU-FIRST (1-877-968-3778) and for participants who are deaf, hard of hearing, or have a speech disability, call 1-TSP-THRIFT5 (1-877-847-4385). How to amend my 2011 tax return    The above documents are also available on the TSP website at www. How to amend my 2011 tax return tsp. How to amend my 2011 tax return gov. How to amend my 2011 tax return Select “Forms & Publications. How to amend my 2011 tax return ” Rollover Rules Generally, a rollover is a tax-free withdrawal of cash or other assets from one qualified retirement plan or traditional IRA and its reinvestment in another qualified retirement plan or traditional IRA. How to amend my 2011 tax return You do not include the amount rolled over in your income, and you cannot take a deduction for it. How to amend my 2011 tax return The amount rolled over is taxed later as the new program pays that amount to you. How to amend my 2011 tax return If you roll over amounts into a traditional IRA, later distributions of these amounts from the traditional IRA do not qualify for the capital gain or the 10-year tax option. How to amend my 2011 tax return However, capital gain treatment or the 10-year tax option will be restored if the traditional IRA contains only amounts rolled over from a qualified plan and these amounts are rolled over from the traditional IRA into a qualified retirement plan. How to amend my 2011 tax return To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. How to amend my 2011 tax return You can also roll over a distribution from a qualified retirement plan into a Roth IRA. How to amend my 2011 tax return Although the transfer of a distribution into a Roth IRA is considered a rollover for Roth IRA purposes, it is not a tax-free transfer unless you are rolling over amounts from Roth contributions and its earnings. How to amend my 2011 tax return See Rollovers to Roth IRAs , later, for more information. How to amend my 2011 tax return Qualified retirement plan. How to amend my 2011 tax return   For this purpose, a qualified retirement plan generally is: A qualified employee plan, A qualified employee annuity, A tax-sheltered annuity plan (403(b) plan), or An eligible state or local government section 457 deferred compensation plan. How to amend my 2011 tax return The CSRS, FERS, and TSP are considered qualified retirement plans. How to amend my 2011 tax return Distributions eligible for rollover treatment. How to amend my 2011 tax return   If you receive a refund of your CSRS or FERS contributions when you leave government service, you can roll over any interest you receive on the contributions. How to amend my 2011 tax return You cannot roll over any part of your CSRS or FERS annuity payments. How to amend my 2011 tax return   You can roll over a distribution of any part of your TSP account balance except: A distribution of your account balance that you choose to receive in monthly payments over: Your life expectancy, The joint life expectancies of you and your beneficiary, or A period of 10 years or more, A required minimum distribution generally beginning at age 70½, A declared distribution because of an unrepaid loan, if you have not separated from government service (see Outstanding loan under Thrift Savings Plan, earlier), or A hardship distribution. How to amend my 2011 tax return   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. How to amend my 2011 tax return However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. How to amend my 2011 tax return Direct rollover option. How to amend my 2011 tax return   You can choose to have the OPM or TSP transfer any part of an eligible rollover distribution directly to another qualified retirement plan that accepts rollover distributions or to a traditional IRA or Roth IRA. How to amend my 2011 tax return   There is an automatic rollover requirement for mandatory distributions. How to amend my 2011 tax return A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. How to amend my 2011 tax return The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. How to amend my 2011 tax return You can choose to have the distribution paid directly to you or rolled over directly to your traditional or Roth IRA or another qualified retirement plan. How to amend my 2011 tax return If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. How to amend my 2011 tax return No tax withheld. How to amend my 2011 tax return   If you choose the direct rollover option or have an automatic rollover, no tax will be withheld from any part of the distribution that is directly paid to the trustee of the other plan. How to amend my 2011 tax return However, if the rollover is to a Roth IRA, you may want to choose to have tax withheld since any amount rolled over is generally included in income. How to amend my 2011 tax return Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. How to amend my 2011 tax return Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. How to amend my 2011 tax return Payment to you option. How to amend my 2011 tax return   If an eligible rollover distribution is paid to you, the OPM or TSP must withhold 20% for income tax even if you plan to roll over the distribution to another qualified retirement plan, traditional or Roth IRA. How to amend my 2011 tax return However, the full amount is treated as distributed to you even though you actually receive only 80%. How to amend my 2011 tax return You generally must include in income any part (including the part withheld) that you do not roll over within 60 days to another qualified retirement plan or to a traditional IRA. How to amend my 2011 tax return Rollovers to Roth IRAs are generally included in income. How to amend my 2011 tax return Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. How to amend my 2011 tax return If you leave government service before the calendar year in which you reach age 55 and are under age 59½ when a distribution is paid to you, you may have to pay an additional 10% tax on any part, including any tax withheld, that you do not roll over. How to amend my 2011 tax return However, distributions from Roth contributions will not be subject to the 10% additional tax because it is a return of your cost (after-tax money). How to amend my 2011 tax return Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. How to amend my 2011 tax return See Roth TSP balance , earlier. How to amend my 2011 tax return Also, see Tax on Early Distributions in Publication 575. How to amend my 2011 tax return Exception to withholding. How to amend my 2011 tax return   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. How to amend my 2011 tax return Partial rollovers. How to amend my 2011 tax return   A lump-sum distribution may qualify for capital gain treatment or the 10-year tax option if the plan participant was born before January 2, 1936. How to amend my 2011 tax return See Lump-Sum Distributions in Publication 575. How to amend my 2011 tax return However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. How to amend my 2011 tax return Rolling over more than amount received. How to amend my 2011 tax return   If you want to roll over more of an eligible rollover distribution than the amount you received after income tax was withheld, you will have to add funds from some other source (such as your savings or borrowed amounts). How to amend my 2011 tax return Example. How to amend my 2011 tax return You left government service at age 53. How to amend my 2011 tax return On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you
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The How To Amend My 2011 Tax Return

How to amend my 2011 tax return Publication 516 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. How to amend my 2011 tax return Tax questions. How to amend my 2011 tax return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 516, such as treaties effective after it was published, go to www. How to amend my 2011 tax return irs. How to amend my 2011 tax return gov/pub516. How to amend my 2011 tax return What's New U. How to amend my 2011 tax return S. How to amend my 2011 tax return tax treaties and foreign tax laws. How to amend my 2011 tax return  This publication has been expanded to cover U. How to amend my 2011 tax return S. How to amend my 2011 tax return tax treaties and compliance with foreign tax laws. How to amend my 2011 tax return Reminders Combat zone participants. How to amend my 2011 tax return  If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U. How to amend my 2011 tax return S. How to amend my 2011 tax return Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. How to amend my 2011 tax return For details, see Publication 3, Armed Forces' Tax Guide. How to amend my 2011 tax return Death due to terrorist or military action. How to amend my 2011 tax return  U. How to amend my 2011 tax return S. How to amend my 2011 tax return income taxes are forgiven for a U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government. How to amend my 2011 tax return The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. How to amend my 2011 tax return The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. How to amend my 2011 tax return If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. How to amend my 2011 tax return For additional details, see Publication 559, Survivors, Executors, and Administrators. How to amend my 2011 tax return Form 8938. How to amend my 2011 tax return  If you had foreign financial assets in 2012, you may have to file Form 8938 with your return. How to amend my 2011 tax return See Foreign Bank Accounts, later. How to amend my 2011 tax return Introduction If you are a U. How to amend my 2011 tax return S. How to amend my 2011 tax return citizen working for the U. How to amend my 2011 tax return S. How to amend my 2011 tax return Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. How to amend my 2011 tax return You are taxed on your worldwide income, even though you live and work abroad. How to amend my 2011 tax return However, you may receive certain allowances and have certain expenses that you generally do not have while living in the United States. How to amend my 2011 tax return This publication explains: Many of the allowances, reimbursements, and property sales you are likely to have, and whether you must report them as income on your tax return, and Many of the expenses you are likely to have, such as moving expenses and foreign taxes, and whether you can deduct them on your tax return. How to amend my 2011 tax return U. How to amend my 2011 tax return S. How to amend my 2011 tax return possessions. How to amend my 2011 tax return   This publication does not cover the rules that apply if you are stationed in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. How to amend my 2011 tax return That information is in Publication 570, Tax Guide for Individuals With Income From U. How to amend my 2011 tax return S. How to amend my 2011 tax return Possessions. How to amend my 2011 tax return Comments and suggestions. How to amend my 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. How to amend my 2011 tax return   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. How to amend my 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to amend my 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to amend my 2011 tax return   You can email us at taxforms@irs. How to amend my 2011 tax return gov. How to amend my 2011 tax return Please put “Publications Comment” on the subject line. How to amend my 2011 tax return You can also send us comments from www. How to amend my 2011 tax return irs. How to amend my 2011 tax return gov/formspubs/. How to amend my 2011 tax return Select “Comment on Tax Forms and Publications” under “Information about. How to amend my 2011 tax return ”   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. How to amend my 2011 tax return Ordering forms and publications. How to amend my 2011 tax return   Visit www. How to amend my 2011 tax return irs. How to amend my 2011 tax return gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How to amend my 2011 tax return Internal Revenue Service 1201 N. How to amend my 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to amend my 2011 tax return   If you have a tax question, check the information available on IRS. How to amend my 2011 tax return gov or call 1-800-829-1040. How to amend my 2011 tax return We cannot answer tax questions sent to either of the above addresses. How to amend my 2011 tax return Useful Items - You may want to see: Publication 54 Tax Guide for U. How to amend my 2011 tax return S. How to amend my 2011 tax return Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 514 Foreign Tax Credit for Individuals 519 U. How to amend my 2011 tax return S. How to amend my 2011 tax return Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 1116 Foreign Tax Credit 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. How to amend my 2011 tax return S. How to amend my 2011 tax return Individual Income Tax Return 8938 Statement of Specified Foreign Financial Assets TD F 90-22. How to amend my 2011 tax return 1 Report of Foreign Bank and Financial Accounts See How To Get Tax Help near the end of this publication, for information about getting these publications and forms. How to amend my 2011 tax return Prev  Up  Next   Home   More Online Publications