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How To File An Amendment On Taxes

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How To File An Amendment On Taxes

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

How to file an amendment on taxes Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. How to file an amendment on taxes Tax-free exchange of rental property occasionally used for personal purposes. How to file an amendment on taxes Ordering forms and publications. How to file an amendment on taxes Tax questions. How to file an amendment on taxes Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. How to file an amendment on taxes irs. How to file an amendment on taxes gov/pub527. How to file an amendment on taxes What's New Net Investment Income Tax (NIIT). How to file an amendment on taxes  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). How to file an amendment on taxes NIIT is a 3. How to file an amendment on taxes 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. How to file an amendment on taxes Net investment income may include rental income and other income from passive activities. How to file an amendment on taxes Use Form 8960, Net Investment Income Tax, to figure this tax. How to file an amendment on taxes For more information on NIIT, go to IRS. How to file an amendment on taxes gov and enter “Net Investment Income Tax” in the search box. How to file an amendment on taxes Reminders Photographs of missing children. How to file an amendment on taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file an amendment on taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file an amendment on taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file an amendment on taxes Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. How to file an amendment on taxes In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. How to file an amendment on taxes First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. How to file an amendment on taxes We will look at types of income and when each is reported, and at types of expenses and which are deductible. How to file an amendment on taxes Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. How to file an amendment on taxes Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. How to file an amendment on taxes Special rental situations are grouped together in chapter 4. How to file an amendment on taxes These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. How to file an amendment on taxes Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. How to file an amendment on taxes Sale or exchange of rental property. How to file an amendment on taxes   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. How to file an amendment on taxes Sale of main home used as rental property. How to file an amendment on taxes   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. How to file an amendment on taxes Tax-free exchange of rental property occasionally used for personal purposes. How to file an amendment on taxes   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. How to file an amendment on taxes   For information on the qualifying use standards, see Rev. How to file an amendment on taxes Proc. How to file an amendment on taxes 2008–16, 2008 IRB 547, at http://www. How to file an amendment on taxes irs. How to file an amendment on taxes gov/irb/2008-10_IRB/ar12. How to file an amendment on taxes html . How to file an amendment on taxes For more information on like-kind exchanges, see chapter 1 of Publication 544. How to file an amendment on taxes Comments and suggestions. How to file an amendment on taxes   We welcome your comments about this publication and your suggestions for future editions. How to file an amendment on taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file an amendment on taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file an amendment on taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file an amendment on taxes   You can send your comments from www. How to file an amendment on taxes irs. How to file an amendment on taxes gov/formspubs/. How to file an amendment on taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. How to file an amendment on taxes   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 file an amendment on taxes Ordering forms and publications. How to file an amendment on taxes   Visit www. How to file an amendment on taxes irs. How to file an amendment on taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file an amendment on taxes Internal Revenue Service 1201 N. How to file an amendment on taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file an amendment on taxes   If you have a tax question, check the information available on IRS. How to file an amendment on taxes gov or call 1-800-829-1040. How to file an amendment on taxes We cannot answer tax questions sent to either of the above addresses. How to file an amendment on taxes Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. How to file an amendment on taxes Prev  Up  Next   Home   More Online Publications