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Oregon Tax Return Form 1040ez

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Oregon Tax Return Form 1040ez

Oregon tax return form 1040ez Publication 179 - Additional Material Table of Contents 15. Oregon tax return form 1040ez Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. Oregon tax return form 1040ez Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. Oregon tax return form 1040ez Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. Oregon tax return form 1040ez Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. Oregon tax return form 1040ez Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. Oregon tax return form 1040ez , de ganado, aves, abejas, animales de piel o silvestres. Oregon tax return form 1040ez Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Oregon tax return form 1040ez Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. Oregon tax return form 1040ez , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. Oregon tax return form 1040ez Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Oregon tax return form 1040ez Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Oregon tax return form 1040ez 3. Oregon tax return form 1040ez Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). Oregon tax return form 1040ez Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Oregon tax return form 1040ez Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Oregon tax return form 1040ez 4. Oregon tax return form 1040ez Servicios relacionados con el desmote de algodón. Oregon tax return form 1040ez Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Oregon tax return form 1040ez Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Oregon tax return form 1040ez 5. Oregon tax return form 1040ez Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. Oregon tax return form 1040ez Tributable (como labor no agrícola). Oregon tax return form 1040ez * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Oregon tax return form 1040ez 6. Oregon tax return form 1040ez Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. Oregon tax return form 1040ez Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Oregon tax return form 1040ez Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Oregon tax return form 1040ez 7. Oregon tax return form 1040ez Servicios en la elaboración, empaque, entrega, etc. Oregon tax return form 1040ez , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. Oregon tax return form 1040ez Empleado por el explotador de la finca. Oregon tax return form 1040ez Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Oregon tax return form 1040ez * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Oregon tax return form 1040ez De lo contrario, será tributable como labor no agrícola. Oregon tax return form 1040ez b. Oregon tax return form 1040ez Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). Oregon tax return form 1040ez Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Oregon tax return form 1040ez * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Oregon tax return form 1040ez De lo contrario, será tributable como labor no agrícola. Oregon tax return form 1040ez c. Oregon tax return form 1040ez Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). Oregon tax return form 1040ez Tributable (como labor no agrícola). Oregon tax return form 1040ez * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Oregon tax return form 1040ez De lo contrario, será tributable como labor no agrícola. Oregon tax return form 1040ez 8. Oregon tax return form 1040ez Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. Oregon tax return form 1040ez Tributable (como labor no agrícola). Oregon tax return form 1040ez * Tributable (como labor no agrícola). Oregon tax return form 1040ez *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). Oregon tax return form 1040ez Otras exenciones pueden corresponder. Oregon tax return form 1040ez Vea los apartados 5 y 12 . Oregon tax return form 1040ez Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. Oregon tax return form 1040ez Residentes     a. Oregon tax return form 1040ez Servicios prestados en los EE. Oregon tax return form 1040ez UU. Oregon tax return form 1040ez ** Lo mismo que un ciudadano de los EE. Oregon tax return form 1040ez UU. Oregon tax return form 1040ez ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. Oregon tax return form 1040ez UU. Oregon tax return form 1040ez Lo mismo que un ciudadano de los EE. Oregon tax return form 1040ez UU. Oregon tax return form 1040ez b. Oregon tax return form 1040ez Servicios prestados fuera de los EE. Oregon tax return form 1040ez UU. Oregon tax return form 1040ez ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. Oregon tax return form 1040ez Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. Oregon tax return form 1040ez UU. Oregon tax return form 1040ez o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez No residentes Vea la Publicación 15-A, en inglés. Oregon tax return form 1040ez Vea la Publicación 15-A, en inglés. Oregon tax return form 1040ez a. Oregon tax return form 1040ez Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez   3. Oregon tax return form 1040ez Extranjero no residente trabajando en barcos o aviones estadounidenses. Oregon tax return form 1040ez Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. Oregon tax return form 1040ez Salarios de un trabajador fallecido     1. Oregon tax return form 1040ez Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. Oregon tax return form 1040ez Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). Oregon tax return form 1040ez Exenta, si la remuneración se le paga a un estudiante regular. Oregon tax return form 1040ez Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. Oregon tax return form 1040ez Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. Oregon tax return form 1040ez Empleados emparentados:     1. Oregon tax return form 1040ez Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). Oregon tax return form 1040ez Exenta hasta los 18 años de edad. Oregon tax return form 1040ez Exenta hasta los 21 años de edad. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. Oregon tax return form 1040ez Exenta hasta los 21 años de edad. Oregon tax return form 1040ez Exenta hasta los 21 años de edad. Oregon tax return form 1040ez 3. Oregon tax return form 1040ez Padre que presta servicios para un hijo. Oregon tax return form 1040ez Tributable, si presta servicios en la ocupación o negocio del hijo. Oregon tax return form 1040ez Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez 4. Oregon tax return form 1040ez Cónyuge que presta servicios para el otro cónyuge. Oregon tax return form 1040ez Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Los empleados federales:     1. Oregon tax return form 1040ez Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez Todos los demás. Oregon tax return form 1040ez Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). Oregon tax return form 1040ez Para otros empleados, por lo general, está sujeta a la contribución al Medicare. Oregon tax return form 1040ez Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. Oregon tax return form 1040ez **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Oregon tax return form 1040ez Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. Oregon tax return form 1040ez Salmón o mero. Oregon tax return form 1040ez Tributable a menos que la (3) sea aplicable. Oregon tax return form 1040ez Tributable a menos que la (3) sea aplicable. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez Otra clase de pescado y otra clase de vida acuática animal o vegetal. Oregon tax return form 1040ez Tributable a menos que la (3) sea aplicable. Oregon tax return form 1040ez Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. Oregon tax return form 1040ez 3. Oregon tax return form 1040ez Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). Oregon tax return form 1040ez Esta porción depende de la pesca de la embarcación. Oregon tax return form 1040ez En tales casos la tripulación suele tener menos de 10 personas. Oregon tax return form 1040ez Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Oregon tax return form 1040ez Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Oregon tax return form 1040ez Beneficios marginales. Oregon tax return form 1040ez Tributable por la cantidad de beneficio recibida por el empleado. Oregon tax return form 1040ez Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. Oregon tax return form 1040ez Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. Oregon tax return form 1040ez *** Gobiernos extranjeros y organizaciones internacionales. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. Oregon tax return form 1040ez UU. Oregon tax return form 1040ez Tal como los empleados federales que trabajan en los EE. Oregon tax return form 1040ez UU. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez (Vea, además, Los empleados federales, anteriormente). Oregon tax return form 1040ez Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. Oregon tax return form 1040ez UU. Oregon tax return form 1040ez y otros patronos privados. Oregon tax return form 1040ez Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. Oregon tax return form 1040ez UU. Oregon tax return form 1040ez que trabaja para un patrono estadounidense. Oregon tax return form 1040ez Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. Oregon tax return form 1040ez UU. Oregon tax return form 1040ez o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. Oregon tax return form 1040ez UU. Oregon tax return form 1040ez o (b) un ciudadano de los EE. Oregon tax return form 1040ez UU. Oregon tax return form 1040ez que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. Oregon tax return form 1040ez UU. Oregon tax return form 1040ez tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. Oregon tax return form 1040ez Empleados del gobierno (que no sea el gobierno federal). Oregon tax return form 1040ez Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Oregon tax return form 1040ez Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Oregon tax return form 1040ez Trabajo industrial hecho en el hogar:     1. Oregon tax return form 1040ez Por empleados bajo la ley común. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). Oregon tax return form 1040ez Tributable, si se les pagan $100 o más en  efectivo en un año. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Médicos internos empleados en hospitales. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. Oregon tax return form 1040ez Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. Oregon tax return form 1040ez Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. Oregon tax return form 1040ez Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. Oregon tax return form 1040ez Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. Oregon tax return form 1040ez Agentes de seguros o solicitadores:     1. Oregon tax return form 1040ez Vendedores de seguros a tiempo completo. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez Otros vendedores de seguros de vida, accidente, etc. Oregon tax return form 1040ez Tributable, solamente si es un empleado de acuerdo a la ley común. Oregon tax return form 1040ez Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Oregon tax return form 1040ez Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. Oregon tax return form 1040ez (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). Oregon tax return form 1040ez Vea la Publicación 15-A, en inglés. Oregon tax return form 1040ez Vea la Publicación 15-A, en inglés. Oregon tax return form 1040ez ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Oregon tax return form 1040ez Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. Oregon tax return form 1040ez (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). Oregon tax return form 1040ez 1. Oregon tax return form 1040ez Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Oregon tax return form 1040ez Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Oregon tax return form 1040ez  2. Oregon tax return form 1040ez Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Oregon tax return form 1040ez 1. Oregon tax return form 1040ez Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Oregon tax return form 1040ez Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Oregon tax return form 1040ez  2. Oregon tax return form 1040ez Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Oregon tax return form 1040ez Ministros de iglesias que ejercen como tal. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Reembolsos de gastos de mudanza:     1. Oregon tax return form 1040ez Gastos calificados. Oregon tax return form 1040ez Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Oregon tax return form 1040ez Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez Gastos no calificados. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Pagos en especie:     a. Oregon tax return form 1040ez A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez b. Oregon tax return form 1040ez A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Organizaciones sin fines de lucro:     1. Oregon tax return form 1040ez Organizaciones religiosas, docentes, caritativas, etc. Oregon tax return form 1040ez , del tipo descrito en la sec. Oregon tax return form 1040ez 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. Oregon tax return form 1040ez 501(a) del Código Federal de Rentas Internas. Oregon tax return form 1040ez Tributable si la remuneración durante el año asciende a $100 o más. Oregon tax return form 1040ez Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. Oregon tax return form 1040ez La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez Corporaciones establecidas por el Congreso de acuerdo con la Sec. Oregon tax return form 1040ez 501(c) del Código Federal de Rentas Internas. Oregon tax return form 1040ez Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Oregon tax return form 1040ez 3121(b)(5) ó (6) del Código Federal de Rentas Internas. Oregon tax return form 1040ez Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Oregon tax return form 1040ez 3306(c)(6) del Código Federal de Rentas Internas. Oregon tax return form 1040ez 3. Oregon tax return form 1040ez Otras organizaciones exentas bajo la sec. Oregon tax return form 1040ez 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. Oregon tax return form 1040ez 401(a) o bajo la Sec. Oregon tax return form 1040ez 521 del Código Federal de Rentas Internas. Oregon tax return form 1040ez Tributable si el empleado gana $100 o más en un año. Oregon tax return form 1040ez Tributable si el empleado gana $50 o más en un trimestre. Oregon tax return form 1040ez Socios colectivos Exentos. Oregon tax return form 1040ez Exentos. Oregon tax return form 1040ez Pacientes empleados en hospitales. Oregon tax return form 1040ez Tributable (exenta en el caso de los hospitales estatales o locales). Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. Oregon tax return form 1040ez En nombre de la orden, de la iglesia dirigente o de una institución asociada. Oregon tax return form 1040ez Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. Oregon tax return form 1040ez Aportaciones efectuadas por el patrono a un plan calificado. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez 3. Oregon tax return form 1040ez Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez 4. Oregon tax return form 1040ez Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). Oregon tax return form 1040ez Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Oregon tax return form 1040ez Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Oregon tax return form 1040ez 5. Oregon tax return form 1040ez Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. Oregon tax return form 1040ez Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Oregon tax return form 1040ez Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Oregon tax return form 1040ez 6. Oregon tax return form 1040ez Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez       Vendedores: 1. Oregon tax return form 1040ez Empleados conforme al derecho común. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez Empleados estatutarios (referidos en el apartado 2 ). Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Tributable excepto para los agentes de seguro que trabajan a tiempo completo. Oregon tax return form 1040ez 3. Oregon tax return form 1040ez Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). Oregon tax return form 1040ez Exentos. Oregon tax return form 1040ez Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. Oregon tax return form 1040ez Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. Oregon tax return form 1040ez El negocio de venta no puede estar localizado en un establecimiento permanente. Oregon tax return form 1040ez Indemnización por separación del empleo. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Pagos por concepto de enfermedad o lesiones:     1. Oregon tax return form 1040ez Bajo la ley de compensación a trabajadores. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez Bajo ciertos planes patronales. Oregon tax return form 1040ez Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Oregon tax return form 1040ez Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Oregon tax return form 1040ez 3. Oregon tax return form 1040ez Bajo planes que no son patronales. Oregon tax return form 1040ez Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Oregon tax return form 1040ez Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Oregon tax return form 1040ez Estudiantes:     1. Oregon tax return form 1040ez Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. Oregon tax return form 1040ez Escuela privada, institución de enseñanza superior o universidad. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez b. Oregon tax return form 1040ez Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. Oregon tax return form 1040ez Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez c. Oregon tax return form 1040ez Escuela pública, institución de enseñanza superior o universidad. Oregon tax return form 1040ez Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. Oregon tax return form 1040ez 3. Oregon tax return form 1040ez Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez 4. Oregon tax return form 1040ez Estudiante empleado por un campamento organizado. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. Oregon tax return form 1040ez Propinas:     1. Oregon tax return form 1040ez Si ascienden a $20 o más en un mes. Oregon tax return form 1040ez Tributable. Oregon tax return form 1040ez Tributable por el total de propinas declaradas por escrito al patrono. Oregon tax return form 1040ez 2. Oregon tax return form 1040ez Si ascienden a menos de $20 en un mes. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Compensación del seguro obrero. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez Exenta. Oregon tax return form 1040ez   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. Oregon tax return form 1040ez Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. Oregon tax return form 1040ez Ayuda relacionada con las contribuciones. Oregon tax return form 1040ez   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. Oregon tax return form 1040ez Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. Oregon tax return form 1040ez Patronos en Puerto Rico. Oregon tax return form 1040ez   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. Oregon tax return form 1040ez Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. Oregon tax return form 1040ez Si desea más información sobre este formulario, acceda al sitio web www. Oregon tax return form 1040ez hacienda. Oregon tax return form 1040ez gobierno. Oregon tax return form 1040ez pr. Oregon tax return form 1040ez Internet. Oregon tax return form 1040ez    IRS. Oregon tax return form 1040ez gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. Oregon tax return form 1040ez Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Oregon tax return form 1040ez Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. Oregon tax return form 1040ez Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. Oregon tax return form 1040ez gov, el cual contiene información tributaria para personas físicas y negocios. Oregon tax return form 1040ez Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. Oregon tax return form 1040ez Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. Oregon tax return form 1040ez El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. Oregon tax return form 1040ez Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. Oregon tax return form 1040ez Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. Oregon tax return form 1040ez Si desea ver estos temas, acceda a IRS. Oregon tax return form 1040ez gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. Oregon tax return form 1040ez Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. Oregon tax return form 1040ez Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. Oregon tax return form 1040ez Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. Oregon tax return form 1040ez gov. Oregon tax return form 1040ez Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. Oregon tax return form 1040ez gov. Oregon tax return form 1040ez La información está disponible en inglés. Oregon tax return form 1040ez Solicite un PIN de Declaración Electrónica accediendo a IRS. Oregon tax return form 1040ez gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). Oregon tax return form 1040ez Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. Oregon tax return form 1040ez Localice el Centro de Ayuda al Contribuyente del IRS. Oregon tax return form 1040ez En la casilla Search (Buscar) escriba local offices, en inglés en IRS. Oregon tax return form 1040ez gov. Oregon tax return form 1040ez En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. Oregon tax return form 1040ez Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. Oregon tax return form 1040ez Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. Oregon tax return form 1040ez gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. Oregon tax return form 1040ez Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. Oregon tax return form 1040ez Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). Oregon tax return form 1040ez Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). Oregon tax return form 1040ez Acceda a IRS. Oregon tax return form 1040ez gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). Oregon tax return form 1040ez Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. Oregon tax return form 1040ez Lea los Internal Revenue Bulletins (Boletines del IRS). Oregon tax return form 1040ez Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. Oregon tax return form 1040ez Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. Oregon tax return form 1040ez gov y escoja entre una variedad de opciones. Oregon tax return form 1040ez Teléfono. Oregon tax return form 1040ez   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. Oregon tax return form 1040ez Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Oregon tax return form 1040ez Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). Oregon tax return form 1040ez Deberá recibir su pedido dentro de 10 días laborables. Oregon tax return form 1040ez Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. Oregon tax return form 1040ez Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. Oregon tax return form 1040ez El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. Oregon tax return form 1040ez Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. Oregon tax return form 1040ez Visitas en persona. Oregon tax return form 1040ez   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. Oregon tax return form 1040ez Antes de visitar, verifique los días, horas de operación, y los servicios prestados. Oregon tax return form 1040ez Productos. Oregon tax return form 1040ez Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Oregon tax return form 1040ez Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. Oregon tax return form 1040ez Servicios. Oregon tax return form 1040ez Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. Oregon tax return form 1040ez Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. Oregon tax return form 1040ez Antes de visitar la oficina, verifique en www. Oregon tax return form 1040ez irs. Oregon tax return form 1040ez gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. Oregon tax return form 1040ez gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. Oregon tax return form 1040ez Correo. Oregon tax return form 1040ez   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. Oregon tax return form 1040ez Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. Oregon tax return form 1040ez  Internal Revenue Service 1201 N. Oregon tax return form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Oregon tax return form 1040ez   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Oregon tax return form 1040ez El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. Oregon tax return form 1040ez Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Oregon tax return form 1040ez   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. Oregon tax return form 1040ez Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. Oregon tax return form 1040ez Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. Oregon tax return form 1040ez Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. Oregon tax return form 1040ez   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. Oregon tax return form 1040ez Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. Oregon tax return form 1040ez Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. Oregon tax return form 1040ez Nuestros defensores saben cómo trabajar con el IRS. Oregon tax return form 1040ez   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Oregon tax return form 1040ez que le ayudarán a entender sus derechos. Oregon tax return form 1040ez ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. Oregon tax return form 1040ez O, nos puede llamar libre de cargos al 1-877-777-4778. Oregon tax return form 1040ez   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Oregon tax return form 1040ez Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. Oregon tax return form 1040ez Clínicas para Contribuyentes de Bajos Recursos. Oregon tax return form 1040ez   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. Oregon tax return form 1040ez La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. Oregon tax return form 1040ez Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. Oregon tax return form 1040ez Visite el sitio www. Oregon tax return form 1040ez irs. Oregon tax return form 1040ez gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. Oregon tax return form 1040ez Prev  Up  Next   Home   More Online Publications
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The Oregon Tax Return Form 1040ez

Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Gross monthly rate. Oregon tax return form 1040ez Your cost. Oregon tax return form 1040ez Choosing a survivor annuity after retirement. Oregon tax return form 1040ez Canceling a survivor annuity after retirement. Oregon tax return form 1040ez Annuity starting date after 1986. Oregon tax return form 1040ez Annuity starting date before 1987. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. Oregon tax return form 1040ez If the refund includes only your contributions, none of the refund is taxable. Oregon tax return form 1040ez 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). Oregon tax return form 1040ez 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. Oregon tax return form 1040ez See Rollover Rules in Part II for information on how to make a rollover. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez OPM will tell you how to make the choice. Oregon tax return form 1040ez The choice for no withholding remains in effect until you change it. Oregon tax return form 1040ez These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. Oregon tax return form 1040ez Form CSA 1099R. Oregon tax return form 1040ez   Form CSA 1099R is mailed to you by OPM each year. Oregon tax return form 1040ez It will show any tax you had withheld. Oregon tax return form 1040ez File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. Oregon tax return form 1040ez    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. Oregon tax return form 1040ez servicesonline. Oregon tax return form 1040ez opm. Oregon tax return form 1040ez gov. Oregon tax return form 1040ez To log in, you will need your retirement CSA claim number and your personal identification number. Oregon tax return form 1040ez Choosing no withholding on payments outside the United States. Oregon tax return form 1040ez   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. Oregon tax return form 1040ez   To choose no withholding if you are a U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. Oregon tax return form 1040ez Otherwise, OPM has to withhold tax. Oregon tax return form 1040ez For example, OPM must withhold if you provide a U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez S. Oregon tax return form 1040ez home address. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez S. Oregon tax return form 1040ez citizen, a U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez resident alien, or someone who left the United States to avoid tax. Oregon tax return form 1040ez But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. Oregon tax return form 1040ez For details, see Publication 519, U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez Tax Guide for Aliens. Oregon tax return form 1040ez Withholding certificate. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. Oregon tax return form 1040ez If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez C. Oregon tax return form 1040ez calling area must call 202-606-0500). Oregon tax return form 1040ez No special form is needed. Oregon tax return form 1040ez You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. Oregon tax return form 1040ez If you have TTY/TDD equipment, call 1-855–887–4957. Oregon tax return form 1040ez If you need a PIN, call OPM's Retirement Information Office. Oregon tax return form 1040ez You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. Oregon tax return form 1040ez servicesonline. Oregon tax return form 1040ez opm. Oregon tax return form 1040ez gov. Oregon tax return form 1040ez You will need your retirement CSA or CSF claim number and your PIN. Oregon tax return form 1040ez Withholding from certain lump-sum payments. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez Tax will be withheld at a 20% rate on the interest distributed. Oregon tax return form 1040ez However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. Oregon tax return form 1040ez If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. Oregon tax return form 1040ez Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. Oregon tax return form 1040ez See Rollover Rules in Part II. Oregon tax return form 1040ez If you receive only your contributions, no tax will be withheld. Oregon tax return form 1040ez Withholding from Thrift Savings Plan payments. Oregon tax return form 1040ez   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez The above document is also available in the “Forms & Publications” section of the TSP website at www. Oregon tax return form 1040ez tsp. Oregon tax return form 1040ez gov. Oregon tax return form 1040ez Estimated tax. Oregon tax return form 1040ez   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)). Oregon tax return form 1040ez The return must cover all 12 months. Oregon tax return form 1040ez   You do not have to pay estimated tax for 2014 if you were a U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. Oregon tax return form 1040ez   Publication 505 contains information that you can use to help you figure your estimated tax payments. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. Oregon tax return form 1040ez Children. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez Form CSF 1099R. Oregon tax return form 1040ez   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. Oregon tax return form 1040ez It will show the total amount of the annuity you received in the past year. Oregon tax return form 1040ez It also should show, separately, the survivor annuity for a child or children. Oregon tax return form 1040ez Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. Oregon tax return form 1040ez servicesonline. Oregon tax return form 1040ez opm. Oregon tax return form 1040ez gov. Oregon tax return form 1040ez To log in you will need your retirement CSF claim number and personal identification number. Oregon tax return form 1040ez    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. Oregon tax return form 1040ez C. Oregon tax return form 1040ez calling area must call 202-606-0500). Oregon tax return form 1040ez You will need your CSF claim number and your social security number when you call. Oregon tax return form 1040ez Taxable part of annuity. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Annuity statement. Oregon tax return form 1040ez   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). Oregon tax return form 1040ez You will use this information to figure the tax-free recovery of your cost. Oregon tax return form 1040ez Annuity starting date. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Gross monthly rate. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez Your cost. Oregon tax return form 1040ez   Your monthly annuity payment contains an amount on which you have previously paid income tax. Oregon tax return form 1040ez This amount represents part of your contributions to the retirement plan. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. Oregon tax return form 1040ez If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. Oregon tax return form 1040ez (See Lump-sum credit under Alternative Annuity Option, later. Oregon tax return form 1040ez )   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. Oregon tax return form 1040ez You cannot claim an interest deduction for any interest payments. Oregon tax return form 1040ez You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. Oregon tax return form 1040ez Recovering your cost tax free. Oregon tax return form 1040ez   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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). Oregon tax return form 1040ez If your annuity starting date is after November 18, 1996, you must use the Simplified Method. Oregon tax return form 1040ez   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). Oregon tax return form 1040ez The tax-free part is a fixed dollar amount. Oregon tax return form 1040ez It remains the same, even if your annuity is increased. Oregon tax return form 1040ez Generally, this rule applies as long as you receive your annuity. Oregon tax return form 1040ez However, see Exclusion limit , later. Oregon tax return form 1040ez Choosing a survivor annuity after retirement. Oregon tax return form 1040ez    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. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. Oregon tax return form 1040ez Figure the expected return as of the date the reduced annuity begins. Oregon tax return form 1040ez For details on the General Rule, see Publication 939. Oregon tax return form 1040ez Canceling a survivor annuity after retirement. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez The increased annuity does not change the cost recovery you figured at the annuity starting date. Oregon tax return form 1040ez The tax-free part of each annuity payment remains the same. Oregon tax return form 1040ez    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. Oregon tax return form 1040ez C. Oregon tax return form 1040ez calling area must call 202-606-0500). Oregon tax return form 1040ez Exclusion limit. Oregon tax return form 1040ez   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. Oregon tax return form 1040ez Annuity starting date after 1986. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. Oregon tax return form 1040ez Example. Oregon tax return form 1040ez Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. Oregon tax return form 1040ez If your cost is $12,000, the exclusion ends after 10 years (120 months). Oregon tax return form 1040ez Thereafter, your entire annuity is generally fully taxable. Oregon tax return form 1040ez Annuity starting date before 1987. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. Oregon tax return form 1040ez The total exclusion may be more than your cost. Oregon tax return form 1040ez Deduction of unrecovered cost. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez 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). Oregon tax return form 1040ez If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. Oregon tax return form 1040ez ) 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. Oregon tax return form 1040ez The Simplified Method does not apply if your annuity starting date is before July 2, 1986. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Worksheet A. Oregon tax return form 1040ez   Use Worksheet A. Oregon tax return form 1040ez Simplified Method (near the end of this publication), to figure your taxable annuity. Oregon tax return form 1040ez Be sure to keep the completed worksheet. Oregon tax return form 1040ez It will help you figure your taxable amounts for later years. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. Oregon tax return form 1040ez Line 2. Oregon tax return form 1040ez   See Your cost , earlier, for an explanation of your cost in the plan. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Line 3. Oregon tax return form 1040ez   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez If your annuity starting date is before 1998, use Table 1. Oregon tax return form 1040ez Line 6. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Example. Oregon tax return form 1040ez Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez He must use the Simplified Method to figure the tax-free part of his annuity benefits. Oregon tax return form 1040ez Bill's monthly annuity benefit is $1,000. Oregon tax return form 1040ez He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. Oregon tax return form 1040ez At his annuity starting date, he was 65 and Kathy was 57. Oregon tax return form 1040ez Bill's completed Worksheet A is shown later. Oregon tax return form 1040ez 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). Oregon tax return form 1040ez Bill keeps a copy of the completed worksheet for his records. Oregon tax return form 1040ez It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. Oregon tax return form 1040ez Bill's tax-free monthly amount is $100. Oregon tax return form 1040ez (See line 4 of the worksheet. Oregon tax return form 1040ez ) 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Figuring this percentage is complex and requires the use of actuarial tables. Oregon tax return form 1040ez For these tables and other information about using the General Rule, see Publication 939. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. Oregon tax return form 1040ez After your cost was recovered, all payments became fully taxable. Oregon tax return form 1040ez You cannot use another rule to again exclude amounts from income. Oregon tax return form 1040ez The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. Oregon tax return form 1040ez Worksheet A. Oregon tax return form 1040ez Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. Oregon tax return form 1040ez 1. Oregon tax return form 1040ez Enter the total pension or annuity payments received this year. Oregon tax return form 1040ez Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Oregon tax return form 1040ez $ 8,000 2. Oregon tax return form 1040ez Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Oregon tax return form 1040ez See Your cost in Part II, Rules for Retirees, earlier 2. Oregon tax return form 1040ez 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). Oregon tax return form 1040ez Otherwise, go to line 3. Oregon tax return form 1040ez   3. Oregon tax return form 1040ez Enter the appropriate number from Table 1 below. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 3. Oregon tax return form 1040ez 310 4. Oregon tax return form 1040ez Divide line 2 by the number on line 3 4. Oregon tax return form 1040ez 100 5. Oregon tax return form 1040ez Multiply line 4 by the number of months for which this year's payments were made. Oregon tax return form 1040ez If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Oregon tax return form 1040ez Otherwise, go to line 6 5. Oregon tax return form 1040ez 800 6. Oregon tax return form 1040ez Enter any amounts previously recovered tax free in years after 1986. Oregon tax return form 1040ez This is the amount shown on line 10 of your worksheet for last year 6. Oregon tax return form 1040ez 0 7. Oregon tax return form 1040ez Subtract line 6 from line 2 7. Oregon tax return form 1040ez 31,000 8. Oregon tax return form 1040ez Enter the smaller of line 5 or line 7 8. Oregon tax return form 1040ez 800 9. Oregon tax return form 1040ez Taxable amount for year. Oregon tax return form 1040ez Subtract line 8 from line 1. Oregon tax return form 1040ez Enter the result, but not less than zero. Oregon tax return form 1040ez Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Oregon tax return form 1040ez If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Oregon tax return form 1040ez If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez $7,200 10. Oregon tax return form 1040ez Was your annuity starting date before 1987?   Yes. Oregon tax return form 1040ez Do not complete the rest of this worksheet. Oregon tax return form 1040ez    No. Oregon tax return form 1040ez Add lines 6 and 8. Oregon tax return form 1040ez This is the amount you have recovered tax free through 2013. Oregon tax return form 1040ez You will need this number if you need to fill out this worksheet next year 10. Oregon tax return form 1040ez 800 11. Oregon tax return form 1040ez Balance of cost to be recovered. Oregon tax return form 1040ez Subtract line 10 from line 2. Oregon tax return form 1040ez If zero, you will not have to complete this worksheet next year. Oregon tax return form 1040ez The payments you receive next year will generally be fully taxable 11. Oregon tax return form 1040ez $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. Oregon tax return form 1040ez Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. Oregon tax return form 1040ez If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. Oregon tax return form 1040ez You are eligible to make this choice if you meet all of the following requirements. Oregon tax return form 1040ez You are retiring, but not on disability. Oregon tax return form 1040ez You have a life-threatening illness or other critical medical condition. Oregon tax return form 1040ez You do not have a former spouse entitled to court ordered benefits based on your service. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. Oregon tax return form 1040ez The tax-free part represents part of your cost. Oregon tax return form 1040ez The taxable part represents part of the earnings on your annuity contract. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. Oregon tax return form 1040ez Your taxable amount may therefore be more than the lump-sum payment you receive. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez See Rollover Rules , later, for information on how to make a rollover. Oregon tax return form 1040ez OPM can make a direct rollover only up to the amount of the lump-sum payment. Oregon tax return form 1040ez Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Oregon tax return form 1040ez Worksheet B. Oregon tax return form 1040ez   Use Worksheet B. Oregon tax return form 1040ez Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. Oregon tax return form 1040ez Be sure to keep the completed worksheet for your records. Oregon tax return form 1040ez   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. Oregon tax return form 1040ez Lump-sum credit. Oregon tax return form 1040ez   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. Oregon tax return form 1040ez Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Present value of your annuity contract. Oregon tax return form 1040ez   The present value of your annuity contract is figured using actuarial tables provided by the IRS. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. Oregon tax return form 1040ez , NW Washington, DC 20224-0002 Example. Oregon tax return form 1040ez David Brown retired from the federal government in 2013, one month after his 55th birthday. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez The present value of his annuity contract was $155,000. Oregon tax return form 1040ez The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez See Reduced Annuity , later. Oregon tax return form 1040ez Worksheet B. Oregon tax return form 1040ez Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . Oregon tax return form 1040ez  1. Oregon tax return form 1040ez Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. Oregon tax return form 1040ez $ 31,000 2. Oregon tax return form 1040ez Enter the present value of your annuity contract 2. Oregon tax return form 1040ez 155,000 3. Oregon tax return form 1040ez Divide line 1 by line 2 3. Oregon tax return form 1040ez . Oregon tax return form 1040ez 20 4. Oregon tax return form 1040ez Tax-free amount. Oregon tax return form 1040ez Multiply line 1 by line 3. Oregon tax return form 1040ez (Caution: Do not include this amount on line 6 of Worksheet A in this publication. Oregon tax return form 1040ez ) 4. Oregon tax return form 1040ez $6,200 5. Oregon tax return form 1040ez Taxable amount (net cost in the plan). Oregon tax return form 1040ez Subtract line 4 from line 1. Oregon tax return form 1040ez Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Oregon tax return form 1040ez Also, enter this amount on line 2 of Worksheet A in this publication. Oregon tax return form 1040ez 5. Oregon tax return form 1040ez $24,800   Lump-sum payment in installments. Oregon tax return form 1040ez   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. Oregon tax return form 1040ez You will receive the first installment after you make the choice upon retirement. Oregon tax return form 1040ez The second installment will be paid to you, with interest, in the next calendar year. Oregon tax return form 1040ez (Exceptions to the installment rule are provided for cases of critical medical need. Oregon tax return form 1040ez )   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. Oregon tax return form 1040ez If the payment has a tax-free part, you must treat the taxable part as received first. Oregon tax return form 1040ez How to report. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez    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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez These annuity payments each will have a tax-free and a taxable part. Oregon tax return form 1040ez To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). Oregon tax return form 1040ez For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Enter as your net cost on line 2 the amount from Worksheet B, line 5. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Example. Oregon tax return form 1040ez The facts are the same as in the example for David Brown in the preceding discussion. Oregon tax return form 1040ez In addition, David received 10 annuity payments in 2013 of $1,200 each. Oregon tax return form 1040ez Using Worksheet A, he figures the taxable part of his annuity payments. Oregon tax return form 1040ez He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. Oregon tax return form 1040ez His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). Oregon tax return form 1040ez He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. Oregon tax return form 1040ez David's filled-in Worksheet A is shown on the next page. Oregon tax return form 1040ez Worksheet A. Oregon tax return form 1040ez Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . Oregon tax return form 1040ez 1. Oregon tax return form 1040ez Enter the total pension or annuity payments received this year. Oregon tax return form 1040ez Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Oregon tax return form 1040ez $ 12,000 2. Oregon tax return form 1040ez Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Oregon tax return form 1040ez See Your cost in Part II, Rules for Retirees, earlier 2. Oregon tax return form 1040ez 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). Oregon tax return form 1040ez Otherwise, go to line 3. Oregon tax return form 1040ez   3. Oregon tax return form 1040ez Enter the appropriate number from Table 1 below. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 3. Oregon tax return form 1040ez 360 4. Oregon tax return form 1040ez Divide line 2 by the number on line 3 4. Oregon tax return form 1040ez 68. Oregon tax return form 1040ez 89 5. Oregon tax return form 1040ez Multiply line 4 by the number of months for which this year's payments were made. Oregon tax return form 1040ez If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Oregon tax return form 1040ez Otherwise, go to line 6 5. Oregon tax return form 1040ez 688. Oregon tax return form 1040ez 90 6. Oregon tax return form 1040ez Enter any amounts previously recovered tax free in years after 1986. Oregon tax return form 1040ez This is the amount shown on line 10 of your worksheet for last year 6. Oregon tax return form 1040ez 0 7. Oregon tax return form 1040ez Subtract line 6 from line 2 7. Oregon tax return form 1040ez 24,800 8. Oregon tax return form 1040ez Enter the smaller of line 5 or line 7 8. Oregon tax return form 1040ez 688. Oregon tax return form 1040ez 90 9. Oregon tax return form 1040ez Taxable amount for year. Oregon tax return form 1040ez Subtract line 8 from line 1. Oregon tax return form 1040ez Enter the result, but not less than zero. Oregon tax return form 1040ez Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Oregon tax return form 1040ez If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Oregon tax return form 1040ez If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez $11,311. Oregon tax return form 1040ez 10 10. Oregon tax return form 1040ez Was your annuity starting date before 1987?   Yes. Oregon tax return form 1040ez Do not complete the rest of this worksheet. Oregon tax return form 1040ez    No. Oregon tax return form 1040ez Add lines 6 and 8. Oregon tax return form 1040ez This is the amount you have recovered tax free through 2013. Oregon tax return form 1040ez You will need this number if you need to fill out this worksheet next year 10. Oregon tax return form 1040ez 688. Oregon tax return form 1040ez 90 11. Oregon tax return form 1040ez Balance of cost to be recovered. Oregon tax return form 1040ez Subtract line 10 from line 2. Oregon tax return form 1040ez If zero, you will not have to complete this worksheet next year. Oregon tax return form 1040ez The payments you receive next year will generally be fully taxable 11. Oregon tax return form 1040ez $24,111. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Reemployment after choosing the alternative annuity option. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Annuity starting date before November 19, 1996. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez The gift may be taxable for gift tax purposes. Oregon tax return form 1040ez The value of the gift is equal to the value of the annuity. Oregon tax return form 1040ez Joint and survivor annuity. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez This will eliminate any gift tax liability with regard to that gift. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez This may result in a taxable gift. Oregon tax return form 1040ez More information. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Annual leave. Oregon tax return form 1040ez   A payment for accrued annual leave received on retirement is a salary payment. Oregon tax return form 1040ez It is taxable as wages in the tax year you receive it. Oregon tax return form 1040ez Voluntary contributions. Oregon tax return form 1040ez   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. Oregon tax return form 1040ez See Thrift Savings Plan , later. Oregon tax return form 1040ez Additional annuity benefit. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. Oregon tax return form 1040ez It does not matter that you receive only one monthly check covering both benefits. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez Refund of voluntary contributions. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez See Rollover Rules , later. Oregon tax return form 1040ez The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Oregon tax return form 1040ez Community property laws. Oregon tax return form 1040ez   State community property laws apply to your annuity. Oregon tax return form 1040ez These laws will affect your income tax only if you file a return separately from your spouse. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez   At any time, you have only one domicile even though you may have more than one home. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez The question of your domicile is mainly a matter of your intentions as indicated by your actions. Oregon tax return form 1040ez   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. Oregon tax return form 1040ez The division is based on your periods of service and domicile in community and noncommunity property states while you were married. Oregon tax return form 1040ez   For more information, see Publication 555, Community Property. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. Oregon tax return form 1040ez This amount is taxable as wages. Oregon tax return form 1040ez Your annuity will continue to be taxed just as it was before. Oregon tax return form 1040ez If you are still recovering your cost, you continue to do so. Oregon tax return form 1040ez If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez A nonresident alien is an individual who is not a citizen or a resident alien of the United States. Oregon tax return form 1040ez Special rule for figuring your total contributions. Oregon tax return form 1040ez   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. Oregon tax return form 1040ez Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez Limit on taxable amount. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. Oregon tax return form 1040ez The numerator of the fraction is the retiree's total U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez Government basic pay, other than tax-exempt pay for services performed outside the United States. Oregon tax return form 1040ez The denominator is the retiree's total U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez Government basic pay for all services. Oregon tax return form 1040ez    Basic pay includes regular pay plus any standby differential. Oregon tax return form 1040ez It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. Oregon tax return form 1040ez   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. Oregon tax return form 1040ez (For an annuity, first complete Worksheet A in this publication. Oregon tax return form 1040ez ) Worksheet C. Oregon tax return form 1040ez Limited Taxable Amount for Nonresident Alien 1. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez   2. Oregon tax return form 1040ez Enter the total U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez Government basic pay other than tax-exempt pay for services performed outside the United States 2. Oregon tax return form 1040ez   3. Oregon tax return form 1040ez Enter the total U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez Government basic pay for all services 3. Oregon tax return form 1040ez   4. Oregon tax return form 1040ez Divide line 2 by line 3 4. Oregon tax return form 1040ez   5. Oregon tax return form 1040ez Limited taxable amount. Oregon tax return form 1040ez Multiply line 1 by line 4. Oregon tax return form 1040ez Enter this amount on Form 1040NR, line 17b 5. Oregon tax return form 1040ez   Example 1. Oregon tax return form 1040ez You are a nonresident alien who performed all services for the U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez Government abroad as a nonresident alien. Oregon tax return form 1040ez You retired and began to receive a monthly annuity of $200. Oregon tax return form 1040ez Your total basic pay for all services for the U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez Government was $100,000. Oregon tax return form 1040ez All of your basic pay was tax exempt because it was not U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez source income. Oregon tax return form 1040ez The taxable amount of your annuity using Worksheet A in this publication is $720. Oregon tax return form 1040ez You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Oregon tax return form 1040ez Worksheet C. Oregon tax return form 1040ez Limited Taxable Amount for Nonresident Alien — Example 1 1. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez $ 720 2. Oregon tax return form 1040ez Enter the total U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez Government basic pay other than tax-exempt pay for services performed outside the United States 2. Oregon tax return form 1040ez 0 3. Oregon tax return form 1040ez Enter the total U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez Government basic pay for all services 3. Oregon tax return form 1040ez 100,000 4. Oregon tax return form 1040ez Divide line 2 by line 3 4. Oregon tax return form 1040ez 0 5. Oregon tax return form 1040ez Limited taxable amount. Oregon tax return form 1040ez Multiply line 1 by line 4. Oregon tax return form 1040ez Enter this amount on Form 1040NR, line 17b 5. Oregon tax return form 1040ez 0 Example 2. Oregon tax return form 1040ez You are a nonresident alien who performed services for the U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez Government as a nonresident alien both within the United States and abroad. Oregon tax return form 1040ez You retired and began to receive a monthly annuity of $240. Oregon tax return form 1040ez Your total basic pay for your services for the U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez source income. Oregon tax return form 1040ez The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. Oregon tax return form 1040ez You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Oregon tax return form 1040ez Worksheet C. Oregon tax return form 1040ez Limited Taxable Amount for Nonresident Alien — Example 2 1. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez $ 1,980 2. Oregon tax return form 1040ez Enter the total U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez Government basic pay other than tax-exempt pay for services performed outside the United States 2. Oregon tax return form 1040ez 40,000 3. Oregon tax return form 1040ez Enter the total U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez Government basic pay for all services 3. Oregon tax return form 1040ez 120,000 4. Oregon tax return form 1040ez Divide line 2 by line 3 4. Oregon tax return form 1040ez . Oregon tax return form 1040ez 333 5. Oregon tax return form 1040ez Limited taxable amount. Oregon tax return form 1040ez Multiply line 1 by line 4. Oregon tax return form 1040ez Enter this amount on Form 1040NR, line 17b 5. Oregon tax return form 1040ez 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. Oregon tax return form 1040ez (However, see Roth TSP balance and Uniformed services TSP accounts, next. Oregon tax return form 1040ez ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. Oregon tax return form 1040ez The way that you withdraw your account balance determines when you must pay the tax. Oregon tax return form 1040ez Roth TSP balance. Oregon tax return form 1040ez   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. Oregon tax return form 1040ez This means Roth TSP contributions are included in your income. Oregon tax return form 1040ez The contribution limits are the same as the traditional TSP. Oregon tax return form 1040ez You can elect to have part or all of your TSP contributions designated as a Roth TSP. Oregon tax return form 1040ez Agency contributions will be part of your traditional TSP balance. Oregon tax return form 1040ez Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. Oregon tax return form 1040ez   Qualified distributions from your Roth TSP are not included in income. Oregon tax return form 1040ez This applies to both your cost in the account and income earned on that account. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez   For more information, go to the TSP website, www. Oregon tax return form 1040ez tsp. Oregon tax return form 1040ez gov, or the TSP Service Office. Oregon tax return form 1040ez See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. Oregon tax return form 1040ez Uniformed services TSP accounts. Oregon tax return form 1040ez   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. Oregon tax return form 1040ez However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. Oregon tax return form 1040ez See Roth TSP balance discussed previously to get more information about Roth contributions. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez You can get more information from the TSP website, www. Oregon tax return form 1040ez tsp. Oregon tax return form 1040ez gov, or the TSP Service Office. Oregon tax return form 1040ez Direct rollover by the TSP. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Oregon tax return form 1040ez Also, see Rollover Rules , later. Oregon tax return form 1040ez Direct rollover by the TSP to a Roth IRA. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Oregon tax return form 1040ez Also, see Rollovers to Roth IRAs for more information, later. Oregon tax return form 1040ez Note. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez This is because you already paid tax on those contributions. Oregon tax return form 1040ez You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. Oregon tax return form 1040ez TSP annuity. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez See Roth TSP balance , earlier. Oregon tax return form 1040ez This is because you already paid tax on those contributions. Oregon tax return form 1040ez Cash withdrawals. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez (See Rollover Rules , later. Oregon tax return form 1040ez ) 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. Oregon tax return form 1040ez See Lump-Sum Distributions in Publication 575 for details. Oregon tax return form 1040ez However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. Oregon tax return form 1040ez See Roth TSP balance , earlier. Oregon tax return form 1040ez    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez See Roth TSP balance , earlier, for a discussion of those conditions. Oregon tax return form 1040ez Tax on early distributions. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez However, this additional tax does not apply in certain situations, including any of the following. Oregon tax return form 1040ez You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. Oregon tax return form 1040ez You choose to receive your account balance in monthly payments based on your life expectancy. Oregon tax return form 1040ez You are totally and permanently disabled. Oregon tax return form 1040ez You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). Oregon tax return form 1040ez The earnings may be subject to the 10% tax depending on whether you met certain conditions. Oregon tax return form 1040ez See Roth TSP balance , earlier. Oregon tax return form 1040ez   For more information, see Tax on Early Distributions in Publication 575. Oregon tax return form 1040ez Outstanding loan. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez The distribution also may be subject to the additional 10% tax on early distributions. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez See Rollover Rules , later. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. Oregon tax return form 1040ez See Roth TSP balance , earlier. Oregon tax return form 1040ez More information. Oregon tax return form 1040ez   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. Oregon tax return form 1040ez 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). Oregon tax return form 1040ez    The above documents are also available on the TSP website at www. Oregon tax return form 1040ez tsp. Oregon tax return form 1040ez gov. Oregon tax return form 1040ez Select “Forms & Publications. Oregon tax return form 1040ez ” 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. Oregon tax return form 1040ez You do not include the amount rolled over in your income, and you cannot take a deduction for it. Oregon tax return form 1040ez The amount rolled over is taxed later as the new program pays that amount to you. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. Oregon tax return form 1040ez You can also roll over a distribution from a qualified retirement plan into a Roth IRA. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez See Rollovers to Roth IRAs , later, for more information. Oregon tax return form 1040ez Qualified retirement plan. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez The CSRS, FERS, and TSP are considered qualified retirement plans. Oregon tax return form 1040ez Distributions eligible for rollover treatment. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez You cannot roll over any part of your CSRS or FERS annuity payments. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. Oregon tax return form 1040ez However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. Oregon tax return form 1040ez Direct rollover option. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez   There is an automatic rollover requirement for mandatory distributions. Oregon tax return form 1040ez A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. Oregon tax return form 1040ez The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. Oregon tax return form 1040ez No tax withheld. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. Oregon tax return form 1040ez Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. Oregon tax return form 1040ez Payment to you option. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez However, the full amount is treated as distributed to you even though you actually receive only 80%. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Rollovers to Roth IRAs are generally included in income. Oregon tax return form 1040ez Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez 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). Oregon tax return form 1040ez Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. Oregon tax return form 1040ez See Roth TSP balance , earlier. Oregon tax return form 1040ez Also, see Tax on Early Distributions in Publication 575. Oregon tax return form 1040ez Exception to withholding. Oregon tax return form 1040ez   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. Oregon tax return form 1040ez Partial rollovers. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez See Lump-Sum Distributions in Publication 575. Oregon tax return form 1040ez However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. Oregon tax return form 1040ez Rolling over more than amount received. Oregon tax return form 1040ez   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). Oregon tax return form 1040ez Example. Oregon tax return form 1040ez You left government service at age 53. Oregon tax return form 1040ez On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you