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W2 Ez Forms

W2 ez forms 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. W2 ez forms Gross monthly rate. W2 ez forms Your cost. W2 ez forms Choosing a survivor annuity after retirement. W2 ez forms Canceling a survivor annuity after retirement. W2 ez forms Annuity starting date after 1986. W2 ez forms Annuity starting date before 1987. W2 ez forms 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. W2 ez forms 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. W2 ez forms The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. W2 ez forms If the refund includes only your contributions, none of the refund is taxable. W2 ez forms 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). W2 ez forms 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. W2 ez forms See Rollover Rules in Part II for information on how to make a rollover. W2 ez forms 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. W2 ez forms Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. W2 ez forms 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. W2 ez forms 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. W2 ez forms For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. W2 ez forms 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. W2 ez forms 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. W2 ez forms OPM will tell you how to make the choice. W2 ez forms The choice for no withholding remains in effect until you change it. W2 ez forms These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. W2 ez forms 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. W2 ez forms 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. W2 ez forms 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. W2 ez forms For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. W2 ez forms Form CSA 1099R. W2 ez forms   Form CSA 1099R is mailed to you by OPM each year. W2 ez forms It will show any tax you had withheld. W2 ez forms File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. W2 ez forms    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. W2 ez forms servicesonline. W2 ez forms opm. W2 ez forms gov. W2 ez forms To log in, you will need your retirement CSA claim number and your personal identification number. W2 ez forms Choosing no withholding on payments outside the United States. W2 ez forms   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. W2 ez forms   To choose no withholding if you are a U. W2 ez forms S. W2 ez forms citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. W2 ez forms Otherwise, OPM has to withhold tax. W2 ez forms For example, OPM must withhold if you provide a U. W2 ez forms S. W2 ez forms 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. W2 ez forms S. W2 ez forms home address. W2 ez forms   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. W2 ez forms S. W2 ez forms citizen, a U. W2 ez forms S. W2 ez forms resident alien, or someone who left the United States to avoid tax. W2 ez forms But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. W2 ez forms For details, see Publication 519, U. W2 ez forms S. W2 ez forms Tax Guide for Aliens. W2 ez forms Withholding certificate. W2 ez forms   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. W2 ez forms The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. W2 ez forms If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. W2 ez forms 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. W2 ez forms C. W2 ez forms calling area must call 202-606-0500). W2 ez forms No special form is needed. W2 ez forms You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. W2 ez forms If you have TTY/TDD equipment, call 1-855–887–4957. W2 ez forms If you need a PIN, call OPM's Retirement Information Office. W2 ez forms You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. W2 ez forms servicesonline. W2 ez forms opm. W2 ez forms gov. W2 ez forms You will need your retirement CSA or CSF claim number and your PIN. W2 ez forms Withholding from certain lump-sum payments. W2 ez forms   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. W2 ez forms Tax will be withheld at a 20% rate on the interest distributed. W2 ez forms However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. W2 ez forms If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. W2 ez forms Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. W2 ez forms See Rollover Rules in Part II. W2 ez forms If you receive only your contributions, no tax will be withheld. W2 ez forms Withholding from Thrift Savings Plan payments. W2 ez forms   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. W2 ez forms 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. W2 ez forms  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. W2 ez forms 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. W2 ez forms   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. W2 ez forms The above document is also available in the “Forms & Publications” section of the TSP website at www. W2 ez forms tsp. W2 ez forms gov. W2 ez forms Estimated tax. W2 ez forms   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)). W2 ez forms The return must cover all 12 months. W2 ez forms   You do not have to pay estimated tax for 2014 if you were a U. W2 ez forms S. W2 ez forms citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. W2 ez forms   Publication 505 contains information that you can use to help you figure your estimated tax payments. W2 ez forms 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. W2 ez forms The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. W2 ez forms Children. W2 ez forms   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. W2 ez forms   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. W2 ez forms Form CSF 1099R. W2 ez forms   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. W2 ez forms It will show the total amount of the annuity you received in the past year. W2 ez forms It also should show, separately, the survivor annuity for a child or children. W2 ez forms Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. W2 ez forms   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. W2 ez forms    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. W2 ez forms servicesonline. W2 ez forms opm. W2 ez forms gov. W2 ez forms To log in you will need your retirement CSF claim number and personal identification number. W2 ez forms    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. W2 ez forms C. W2 ez forms calling area must call 202-606-0500). W2 ez forms You will need your CSF claim number and your social security number when you call. W2 ez forms Taxable part of annuity. W2 ez forms   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. W2 ez forms 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. W2 ez forms Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. W2 ez forms 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. W2 ez forms 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. W2 ez forms Annuity statement. W2 ez forms   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). W2 ez forms You will use this information to figure the tax-free recovery of your cost. W2 ez forms Annuity starting date. W2 ez forms   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. W2 ez forms 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. W2 ez forms Gross monthly rate. W2 ez forms   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. W2 ez forms Your cost. W2 ez forms   Your monthly annuity payment contains an amount on which you have previously paid income tax. W2 ez forms This amount represents part of your contributions to the retirement plan. W2 ez forms 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. W2 ez forms   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. W2 ez forms If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. W2 ez forms (See Lump-sum credit under Alternative Annuity Option, later. W2 ez forms )   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. W2 ez forms You cannot claim an interest deduction for any interest payments. W2 ez forms You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. W2 ez forms Recovering your cost tax free. W2 ez forms   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. W2 ez forms 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. W2 ez forms 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). W2 ez forms If your annuity starting date is after November 18, 1996, you must use the Simplified Method. W2 ez forms   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). W2 ez forms The tax-free part is a fixed dollar amount. W2 ez forms It remains the same, even if your annuity is increased. W2 ez forms Generally, this rule applies as long as you receive your annuity. W2 ez forms However, see Exclusion limit , later. W2 ez forms Choosing a survivor annuity after retirement. W2 ez forms    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. W2 ez forms   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. W2 ez forms To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. W2 ez forms Figure the expected return as of the date the reduced annuity begins. W2 ez forms For details on the General Rule, see Publication 939. W2 ez forms Canceling a survivor annuity after retirement. W2 ez forms   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. W2 ez forms The increased annuity does not change the cost recovery you figured at the annuity starting date. W2 ez forms The tax-free part of each annuity payment remains the same. W2 ez forms    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. W2 ez forms C. W2 ez forms calling area must call 202-606-0500). W2 ez forms Exclusion limit. W2 ez forms   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. W2 ez forms Annuity starting date after 1986. W2 ez forms   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. W2 ez forms Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. W2 ez forms Example. W2 ez forms Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. W2 ez forms If your cost is $12,000, the exclusion ends after 10 years (120 months). W2 ez forms Thereafter, your entire annuity is generally fully taxable. W2 ez forms Annuity starting date before 1987. W2 ez forms   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. W2 ez forms If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. W2 ez forms The total exclusion may be more than your cost. W2 ez forms Deduction of unrecovered cost. W2 ez forms   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. W2 ez forms 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). W2 ez forms If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. W2 ez forms 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. W2 ez forms (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. W2 ez forms ) 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. W2 ez forms The Simplified Method does not apply if your annuity starting date is before July 2, 1986. W2 ez forms 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. W2 ez forms This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. W2 ez forms 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. W2 ez forms Worksheet A. W2 ez forms   Use Worksheet A. W2 ez forms Simplified Method (near the end of this publication), to figure your taxable annuity. W2 ez forms Be sure to keep the completed worksheet. W2 ez forms It will help you figure your taxable amounts for later years. W2 ez forms 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. W2 ez forms However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. W2 ez forms Line 2. W2 ez forms   See Your cost , earlier, for an explanation of your cost in the plan. W2 ez forms 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. W2 ez forms Line 3. W2 ez forms   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. W2 ez forms 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. W2 ez forms If your annuity starting date is before 1998, use Table 1. W2 ez forms Line 6. W2 ez forms   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. W2 ez forms 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. W2 ez forms Example. W2 ez forms Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. W2 ez forms 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. W2 ez forms He must use the Simplified Method to figure the tax-free part of his annuity benefits. W2 ez forms Bill's monthly annuity benefit is $1,000. W2 ez forms He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. W2 ez forms At his annuity starting date, he was 65 and Kathy was 57. W2 ez forms Bill's completed Worksheet A is shown later. W2 ez forms 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). W2 ez forms Bill keeps a copy of the completed worksheet for his records. W2 ez forms It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. W2 ez forms Bill's tax-free monthly amount is $100. W2 ez forms (See line 4 of the worksheet. W2 ez forms ) 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. W2 ez forms 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. W2 ez forms 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. W2 ez forms 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. W2 ez forms 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. W2 ez forms 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. W2 ez forms 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. W2 ez forms Figuring this percentage is complex and requires the use of actuarial tables. W2 ez forms For these tables and other information about using the General Rule, see Publication 939. W2 ez forms 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. W2 ez forms Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. W2 ez forms After your cost was recovered, all payments became fully taxable. W2 ez forms You cannot use another rule to again exclude amounts from income. W2 ez forms The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. W2 ez forms Worksheet A. W2 ez forms Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. W2 ez forms 1. W2 ez forms Enter the total pension or annuity payments received this year. W2 ez forms Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. W2 ez forms $ 8,000 2. W2 ez forms Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. W2 ez forms See Your cost in Part II, Rules for Retirees, earlier 2. W2 ez forms 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). W2 ez forms Otherwise, go to line 3. W2 ez forms   3. W2 ez forms Enter the appropriate number from Table 1 below. W2 ez forms 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. W2 ez forms 3. W2 ez forms 310 4. W2 ez forms Divide line 2 by the number on line 3 4. W2 ez forms 100 5. W2 ez forms Multiply line 4 by the number of months for which this year's payments were made. W2 ez forms If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. W2 ez forms Otherwise, go to line 6 5. W2 ez forms 800 6. W2 ez forms Enter any amounts previously recovered tax free in years after 1986. W2 ez forms This is the amount shown on line 10 of your worksheet for last year 6. W2 ez forms 0 7. W2 ez forms Subtract line 6 from line 2 7. W2 ez forms 31,000 8. W2 ez forms Enter the smaller of line 5 or line 7 8. W2 ez forms 800 9. W2 ez forms Taxable amount for year. W2 ez forms Subtract line 8 from line 1. W2 ez forms Enter the result, but not less than zero. W2 ez forms Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. W2 ez forms If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. W2 ez forms If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. W2 ez forms 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. W2 ez forms $7,200 10. W2 ez forms Was your annuity starting date before 1987?   Yes. W2 ez forms Do not complete the rest of this worksheet. W2 ez forms    No. W2 ez forms Add lines 6 and 8. W2 ez forms This is the amount you have recovered tax free through 2013. W2 ez forms You will need this number if you need to fill out this worksheet next year 10. W2 ez forms 800 11. W2 ez forms Balance of cost to be recovered. W2 ez forms Subtract line 10 from line 2. W2 ez forms If zero, you will not have to complete this worksheet next year. W2 ez forms The payments you receive next year will generally be fully taxable 11. W2 ez forms $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. W2 ez forms Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. W2 ez forms If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. W2 ez forms You are eligible to make this choice if you meet all of the following requirements. W2 ez forms You are retiring, but not on disability. W2 ez forms You have a life-threatening illness or other critical medical condition. W2 ez forms You do not have a former spouse entitled to court ordered benefits based on your service. W2 ez forms 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. W2 ez forms Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. W2 ez forms The tax-free part represents part of your cost. W2 ez forms The taxable part represents part of the earnings on your annuity contract. W2 ez forms 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. W2 ez forms Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. W2 ez forms Your taxable amount may therefore be more than the lump-sum payment you receive. W2 ez forms 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. W2 ez forms 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. W2 ez forms See Rollover Rules , later, for information on how to make a rollover. W2 ez forms OPM can make a direct rollover only up to the amount of the lump-sum payment. W2 ez forms Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. W2 ez forms 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. W2 ez forms 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. W2 ez forms For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. W2 ez forms Worksheet B. W2 ez forms   Use Worksheet B. W2 ez forms Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. W2 ez forms Be sure to keep the completed worksheet for your records. W2 ez forms   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. W2 ez forms Lump-sum credit. W2 ez forms   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). W2 ez forms 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. W2 ez forms Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. W2 ez forms Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. W2 ez forms 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. W2 ez forms Present value of your annuity contract. W2 ez forms   The present value of your annuity contract is figured using actuarial tables provided by the IRS. W2 ez forms 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. W2 ez forms Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. W2 ez forms , NW Washington, DC 20224-0002 Example. W2 ez forms David Brown retired from the federal government in 2013, one month after his 55th birthday. W2 ez forms 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. W2 ez forms The present value of his annuity contract was $155,000. W2 ez forms The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. W2 ez forms 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. W2 ez forms See Reduced Annuity , later. W2 ez forms Worksheet B. W2 ez forms Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . W2 ez forms  1. W2 ez forms Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. W2 ez forms $ 31,000 2. W2 ez forms Enter the present value of your annuity contract 2. W2 ez forms 155,000 3. W2 ez forms Divide line 1 by line 2 3. W2 ez forms . W2 ez forms 20 4. W2 ez forms Tax-free amount. W2 ez forms Multiply line 1 by line 3. W2 ez forms (Caution: Do not include this amount on line 6 of Worksheet A in this publication. W2 ez forms ) 4. W2 ez forms $6,200 5. W2 ez forms Taxable amount (net cost in the plan). W2 ez forms Subtract line 4 from line 1. W2 ez forms Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. W2 ez forms Also, enter this amount on line 2 of Worksheet A in this publication. W2 ez forms 5. W2 ez forms $24,800   Lump-sum payment in installments. W2 ez forms   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. W2 ez forms You will receive the first installment after you make the choice upon retirement. W2 ez forms The second installment will be paid to you, with interest, in the next calendar year. W2 ez forms (Exceptions to the installment rule are provided for cases of critical medical need. W2 ez forms )   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. W2 ez forms If the payment has a tax-free part, you must treat the taxable part as received first. W2 ez forms How to report. W2 ez forms   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. W2 ez forms 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. W2 ez forms    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. W2 ez forms 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. W2 ez forms These annuity payments each will have a tax-free and a taxable part. W2 ez forms To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). W2 ez forms For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. W2 ez forms 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. W2 ez forms Enter as your net cost on line 2 the amount from Worksheet B, line 5. W2 ez forms 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. W2 ez forms Example. W2 ez forms The facts are the same as in the example for David Brown in the preceding discussion. W2 ez forms In addition, David received 10 annuity payments in 2013 of $1,200 each. W2 ez forms Using Worksheet A, he figures the taxable part of his annuity payments. W2 ez forms He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. W2 ez forms His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). W2 ez forms He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. W2 ez forms David's filled-in Worksheet A is shown on the next page. W2 ez forms Worksheet A. W2 ez forms Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . W2 ez forms 1. W2 ez forms Enter the total pension or annuity payments received this year. W2 ez forms Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. W2 ez forms $ 12,000 2. W2 ez forms Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. W2 ez forms See Your cost in Part II, Rules for Retirees, earlier 2. W2 ez forms 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). W2 ez forms Otherwise, go to line 3. W2 ez forms   3. W2 ez forms Enter the appropriate number from Table 1 below. W2 ez forms 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. W2 ez forms 3. W2 ez forms 360 4. W2 ez forms Divide line 2 by the number on line 3 4. W2 ez forms 68. W2 ez forms 89 5. W2 ez forms Multiply line 4 by the number of months for which this year's payments were made. W2 ez forms If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. W2 ez forms Otherwise, go to line 6 5. W2 ez forms 688. W2 ez forms 90 6. W2 ez forms Enter any amounts previously recovered tax free in years after 1986. W2 ez forms This is the amount shown on line 10 of your worksheet for last year 6. W2 ez forms 0 7. W2 ez forms Subtract line 6 from line 2 7. W2 ez forms 24,800 8. W2 ez forms Enter the smaller of line 5 or line 7 8. W2 ez forms 688. W2 ez forms 90 9. W2 ez forms Taxable amount for year. W2 ez forms Subtract line 8 from line 1. W2 ez forms Enter the result, but not less than zero. W2 ez forms Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. W2 ez forms If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. W2 ez forms If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. W2 ez forms 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. W2 ez forms $11,311. W2 ez forms 10 10. W2 ez forms Was your annuity starting date before 1987?   Yes. W2 ez forms Do not complete the rest of this worksheet. W2 ez forms    No. W2 ez forms Add lines 6 and 8. W2 ez forms This is the amount you have recovered tax free through 2013. W2 ez forms You will need this number if you need to fill out this worksheet next year 10. W2 ez forms 688. W2 ez forms 90 11. W2 ez forms Balance of cost to be recovered. W2 ez forms Subtract line 10 from line 2. W2 ez forms If zero, you will not have to complete this worksheet next year. W2 ez forms The payments you receive next year will generally be fully taxable 11. W2 ez forms $24,111. W2 ez forms 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. W2 ez forms Reemployment after choosing the alternative annuity option. W2 ez forms 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. W2 ez forms 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. W2 ez forms Annuity starting date before November 19, 1996. W2 ez forms   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. W2 ez forms 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. W2 ez forms 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. W2 ez forms 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. W2 ez forms The gift may be taxable for gift tax purposes. W2 ez forms The value of the gift is equal to the value of the annuity. W2 ez forms Joint and survivor annuity. W2 ez forms   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. W2 ez forms This will eliminate any gift tax liability with regard to that gift. W2 ez forms   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. W2 ez forms This may result in a taxable gift. W2 ez forms More information. W2 ez forms   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. W2 ez forms 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. W2 ez forms Annual leave. W2 ez forms   A payment for accrued annual leave received on retirement is a salary payment. W2 ez forms It is taxable as wages in the tax year you receive it. W2 ez forms Voluntary contributions. W2 ez forms   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. W2 ez forms 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. W2 ez forms Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. W2 ez forms See Thrift Savings Plan , later. W2 ez forms Additional annuity benefit. W2 ez forms   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. W2 ez forms This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. W2 ez forms It does not matter that you receive only one monthly check covering both benefits. W2 ez forms 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. W2 ez forms   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. W2 ez forms Refund of voluntary contributions. W2 ez forms   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. W2 ez forms 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. W2 ez forms See Rollover Rules , later. W2 ez forms The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. W2 ez forms 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. W2 ez forms For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. W2 ez forms Community property laws. W2 ez forms   State community property laws apply to your annuity. W2 ez forms These laws will affect your income tax only if you file a return separately from your spouse. W2 ez forms   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. W2 ez forms 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. W2 ez forms   At any time, you have only one domicile even though you may have more than one home. W2 ez forms 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. W2 ez forms The question of your domicile is mainly a matter of your intentions as indicated by your actions. W2 ez forms   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. W2 ez forms The division is based on your periods of service and domicile in community and noncommunity property states while you were married. W2 ez forms   For more information, see Publication 555, Community Property. W2 ez forms 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. W2 ez forms The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. W2 ez forms This amount is taxable as wages. W2 ez forms Your annuity will continue to be taxed just as it was before. W2 ez forms If you are still recovering your cost, you continue to do so. W2 ez forms If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. W2 ez forms 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. W2 ez forms A nonresident alien is an individual who is not a citizen or a resident alien of the United States. W2 ez forms Special rule for figuring your total contributions. W2 ez forms   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. W2 ez forms 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. W2 ez forms For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. W2 ez forms Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. W2 ez forms   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. W2 ez forms Limit on taxable amount. W2 ez forms   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. W2 ez forms Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. W2 ez forms The numerator of the fraction is the retiree's total U. W2 ez forms S. W2 ez forms Government basic pay, other than tax-exempt pay for services performed outside the United States. W2 ez forms The denominator is the retiree's total U. W2 ez forms S. W2 ez forms Government basic pay for all services. W2 ez forms    Basic pay includes regular pay plus any standby differential. W2 ez forms It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. W2 ez forms   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. W2 ez forms (For an annuity, first complete Worksheet A in this publication. W2 ez forms ) Worksheet C. W2 ez forms Limited Taxable Amount for Nonresident Alien 1. W2 ez forms 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. W2 ez forms   2. W2 ez forms Enter the total U. W2 ez forms S. W2 ez forms Government basic pay other than tax-exempt pay for services performed outside the United States 2. W2 ez forms   3. W2 ez forms Enter the total U. W2 ez forms S. W2 ez forms Government basic pay for all services 3. W2 ez forms   4. W2 ez forms Divide line 2 by line 3 4. W2 ez forms   5. W2 ez forms Limited taxable amount. W2 ez forms Multiply line 1 by line 4. W2 ez forms Enter this amount on Form 1040NR, line 17b 5. W2 ez forms   Example 1. W2 ez forms You are a nonresident alien who performed all services for the U. W2 ez forms S. W2 ez forms Government abroad as a nonresident alien. W2 ez forms You retired and began to receive a monthly annuity of $200. W2 ez forms Your total basic pay for all services for the U. W2 ez forms S. W2 ez forms Government was $100,000. W2 ez forms All of your basic pay was tax exempt because it was not U. W2 ez forms S. W2 ez forms source income. W2 ez forms The taxable amount of your annuity using Worksheet A in this publication is $720. W2 ez forms You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. W2 ez forms Worksheet C. W2 ez forms Limited Taxable Amount for Nonresident Alien — Example 1 1. W2 ez forms 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. W2 ez forms $ 720 2. W2 ez forms Enter the total U. W2 ez forms S. W2 ez forms Government basic pay other than tax-exempt pay for services performed outside the United States 2. W2 ez forms 0 3. W2 ez forms Enter the total U. W2 ez forms S. W2 ez forms Government basic pay for all services 3. W2 ez forms 100,000 4. W2 ez forms Divide line 2 by line 3 4. W2 ez forms 0 5. W2 ez forms Limited taxable amount. W2 ez forms Multiply line 1 by line 4. W2 ez forms Enter this amount on Form 1040NR, line 17b 5. W2 ez forms 0 Example 2. W2 ez forms You are a nonresident alien who performed services for the U. W2 ez forms S. W2 ez forms Government as a nonresident alien both within the United States and abroad. W2 ez forms You retired and began to receive a monthly annuity of $240. W2 ez forms Your total basic pay for your services for the U. W2 ez forms S. W2 ez forms 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. W2 ez forms The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. W2 ez forms S. W2 ez forms source income. W2 ez forms The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. W2 ez forms You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. W2 ez forms Worksheet C. W2 ez forms Limited Taxable Amount for Nonresident Alien — Example 2 1. W2 ez forms 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. W2 ez forms $ 1,980 2. W2 ez forms Enter the total U. W2 ez forms S. W2 ez forms Government basic pay other than tax-exempt pay for services performed outside the United States 2. W2 ez forms 40,000 3. W2 ez forms Enter the total U. W2 ez forms S. W2 ez forms Government basic pay for all services 3. W2 ez forms 120,000 4. W2 ez forms Divide line 2 by line 3 4. W2 ez forms . W2 ez forms 333 5. W2 ez forms Limited taxable amount. W2 ez forms Multiply line 1 by line 4. W2 ez forms Enter this amount on Form 1040NR, line 17b 5. W2 ez forms 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. W2 ez forms (However, see Roth TSP balance and Uniformed services TSP accounts, next. W2 ez forms ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. W2 ez forms The way that you withdraw your account balance determines when you must pay the tax. W2 ez forms Roth TSP balance. W2 ez forms   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. W2 ez forms This means Roth TSP contributions are included in your income. W2 ez forms The contribution limits are the same as the traditional TSP. W2 ez forms You can elect to have part or all of your TSP contributions designated as a Roth TSP. W2 ez forms Agency contributions will be part of your traditional TSP balance. W2 ez forms Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. W2 ez forms   Qualified distributions from your Roth TSP are not included in income. W2 ez forms This applies to both your cost in the account and income earned on that account. W2 ez forms 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. W2 ez forms   For more information, go to the TSP website, www. W2 ez forms tsp. W2 ez forms gov, or the TSP Service Office. W2 ez forms See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. W2 ez forms Uniformed services TSP accounts. W2 ez forms   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. W2 ez forms However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. W2 ez forms See Roth TSP balance discussed previously to get more information about Roth contributions. W2 ez forms 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. W2 ez forms You can get more information from the TSP website, www. W2 ez forms tsp. W2 ez forms gov, or the TSP Service Office. W2 ez forms Direct rollover by the TSP. W2 ez forms   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. W2 ez forms However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. W2 ez forms Also, see Rollover Rules , later. W2 ez forms Direct rollover by the TSP to a Roth IRA. W2 ez forms   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. W2 ez forms However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. W2 ez forms Also, see Rollovers to Roth IRAs for more information, later. W2 ez forms Note. W2 ez forms 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. W2 ez forms This is because you already paid tax on those contributions. W2 ez forms You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. W2 ez forms TSP annuity. W2 ez forms   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. W2 ez forms The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. W2 ez forms 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. W2 ez forms See Roth TSP balance , earlier. W2 ez forms This is because you already paid tax on those contributions. W2 ez forms Cash withdrawals. W2 ez forms   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. W2 ez forms (See Rollover Rules , later. W2 ez forms ) 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. W2 ez forms See Lump-Sum Distributions in Publication 575 for details. W2 ez forms However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. W2 ez forms See Roth TSP balance , earlier. W2 ez forms    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. W2 ez forms   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. W2 ez forms 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. W2 ez forms See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. W2 ez forms 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. W2 ez forms See Roth TSP balance , earlier, for a discussion of those conditions. W2 ez forms Tax on early distributions. W2 ez forms   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. W2 ez forms However, this additional tax does not apply in certain situations, including any of the following. W2 ez forms You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. W2 ez forms You choose to receive your account balance in monthly payments based on your life expectancy. W2 ez forms You are totally and permanently disabled. W2 ez forms You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). W2 ez forms The earnings may be subject to the 10% tax depending on whether you met certain conditions. W2 ez forms See Roth TSP balance , earlier. W2 ez forms   For more information, see Tax on Early Distributions in Publication 575. W2 ez forms Outstanding loan. W2 ez forms   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. W2 ez forms The distribution also may be subject to the additional 10% tax on early distributions. W2 ez forms 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. W2 ez forms See Rollover Rules , later. W2 ez forms   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. W2 ez forms However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. W2 ez forms See Roth TSP balance , earlier. W2 ez forms More information. W2 ez forms   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. W2 ez forms 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). W2 ez forms    The above documents are also available on the TSP website at www. W2 ez forms tsp. W2 ez forms gov. W2 ez forms Select “Forms & Publications. W2 ez forms ” 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. W2 ez forms You do not include the amount rolled over in your income, and you cannot take a deduction for it. W2 ez forms The amount rolled over is taxed later as the new program pays that amount to you. W2 ez forms 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. W2 ez forms 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. W2 ez forms To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. W2 ez forms You can also roll over a distribution from a qualified retirement plan into a Roth IRA. W2 ez forms 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. W2 ez forms See Rollovers to Roth IRAs , later, for more information. W2 ez forms Qualified retirement plan. W2 ez forms   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. W2 ez forms The CSRS, FERS, and TSP are considered qualified retirement plans. W2 ez forms Distributions eligible for rollover treatment. W2 ez forms   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. W2 ez forms You cannot roll over any part of your CSRS or FERS annuity payments. W2 ez forms   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. W2 ez forms   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. W2 ez forms However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. W2 ez forms Direct rollover option. W2 ez forms   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. W2 ez forms   There is an automatic rollover requirement for mandatory distributions. W2 ez forms A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. W2 ez forms The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. W2 ez forms 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. W2 ez forms If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. W2 ez forms No tax withheld. W2 ez forms   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. W2 ez forms 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. W2 ez forms Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. W2 ez forms Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. W2 ez forms Payment to you option. W2 ez forms   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. W2 ez forms However, the full amount is treated as distributed to you even though you actually receive only 80%. W2 ez forms 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. W2 ez forms Rollovers to Roth IRAs are generally included in income. W2 ez forms Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. W2 ez forms 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. W2 ez forms 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). W2 ez forms Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. W2 ez forms See Roth TSP balance , earlier. W2 ez forms Also, see Tax on Early Distributions in Publication 575. W2 ez forms Exception to withholding. W2 ez forms   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. W2 ez forms Partial rollovers. W2 ez forms   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. W2 ez forms See Lump-Sum Distributions in Publication 575. W2 ez forms However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. W2 ez forms Rolling over more than amount received. W2 ez forms   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). W2 ez forms Example. W2 ez forms You left government service at age 53. W2 ez forms On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you
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W2 ez forms Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. W2 ez forms irs. W2 ez forms gov/pub596. W2 ez forms What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. W2 ez forms A tax credit usually means more money in your pocket. W2 ez forms It reduces the amount of tax you owe. W2 ez forms The EIC may also give you a refund. W2 ez forms Can I Claim the EIC? To claim the EIC, you must meet certain rules. W2 ez forms These rules are summarized in Table 1. W2 ez forms Table 1. W2 ez forms Earned Income Credit in a Nutshell First, you must meet all the rules in this column. W2 ez forms Second, you must meet all the rules in one of these columns, whichever applies. W2 ez forms Third, you must meet the rule in this column. W2 ez forms Chapter 1. W2 ez forms  Rules for Everyone Chapter 2. W2 ez forms  Rules If You Have a Qualifying Child Chapter 3. W2 ez forms  Rules If You Do Not Have a Qualifying Child Chapter 4. W2 ez forms  Figuring and Claiming the EIC 1. W2 ez forms Your adjusted gross income (AGI) must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. W2 ez forms 2. W2 ez forms You must have a valid social security number. W2 ez forms   3. W2 ez forms Your filing status cannot be Married filing separately. W2 ez forms   4. W2 ez forms You must be a U. W2 ez forms S. W2 ez forms citizen or resident alien all year. W2 ez forms   5. W2 ez forms You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). W2 ez forms   6. W2 ez forms Your investment income must be $3,300 or less. W2 ez forms    7. W2 ez forms You must have earned income. W2 ez forms 8. W2 ez forms Your child must meet the relationship, age, residency, and joint return tests. W2 ez forms   9. W2 ez forms Your qualifying child cannot be used by more than one person to claim the EIC. W2 ez forms   10. W2 ez forms You cannot be a qualifying child of another person. W2 ez forms 11. W2 ez forms You must be at least age 25 but under age 65. W2 ez forms    12. W2 ez forms You cannot be the dependent of another person. W2 ez forms   13. W2 ez forms You cannot be a qualifying child of another person. W2 ez forms   14. W2 ez forms You must have lived in the United States more than half of the year. W2 ez forms 15. W2 ez forms Your earned income must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. W2 ez forms Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. W2 ez forms You are one of those people if any of the following statements are true for 2013. W2 ez forms You are filing Schedule E (Form 1040). W2 ez forms You are reporting income from the rental of personal property not used in a trade or business. W2 ez forms You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). W2 ez forms You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. W2 ez forms If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. W2 ez forms You do not need this publication. W2 ez forms But you can read it to find out whether you can take the EIC and to learn more about the EIC. W2 ez forms Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). W2 ez forms See chapter 3. W2 ez forms How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. W2 ez forms To figure it yourself, you can complete a worksheet in the instructions for the form you file. W2 ez forms To find out how to have the IRS figure it for you, see chapter 4. W2 ez forms How Can I Quickly Locate Specific information? You can use the index to look up specific information. W2 ez forms In most cases, index entries will point you to headings, tables, or a worksheet. W2 ez forms Is There Help Online? Yes. W2 ez forms You can use the EITC Assistant at www. W2 ez forms irs. W2 ez forms gov/eitc to find out if you may be eligible for the credit. W2 ez forms The EITC Assistant is available in English and Spanish. W2 ez forms What's New for 2013 Earned income amount is more. W2 ez forms The maximum amount of income you can earn and still get the credit has increased. W2 ez forms You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). W2 ez forms Your adjusted gross income also must be less than the amount in the above list that applies to you. W2 ez forms For details, see Rules 1 and 15. W2 ez forms Investment income amount is more. W2 ez forms The maximum amount of investment income you can have and still get the credit has increased to $3,300. W2 ez forms See Rule 6—Your Investment Income Must Be $3,300 or Less . W2 ez forms Reminders Increased EIC on certain joint returns. W2 ez forms . W2 ez forms  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. W2 ez forms As a result, the EIC table has different columns for married persons filing jointly than for everyone else. W2 ez forms When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. W2 ez forms Earned income credit has no effect on certain welfare benefits. W2 ez forms  Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. W2 ez forms These programs include the following. W2 ez forms Temporary Assistance for Needy Families (TANF). W2 ez forms Medicaid. W2 ez forms Supplemental security income (SSI). W2 ez forms Supplemental Nutrition Assistance Program (food stamps). W2 ez forms Low-income housing. W2 ez forms In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. W2 ez forms Check with your local benefit coordinator to find out if your refund will affect your benefits. W2 ez forms Do not overlook your state credit. W2 ez forms  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. W2 ez forms For a list of states that offer a state EIC, go to www. W2 ez forms irs. W2 ez forms gov/eitc. W2 ez forms EIC questioned by IRS. W2 ez forms  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. W2 ez forms We will tell you what documents to send us. W2 ez forms These may include: birth certificates, school records, etc. W2 ez forms The process of establishing your eligibility will delay your refund. W2 ez forms Spanish version of Publication 596. W2 ez forms  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. W2 ez forms It is a Spanish translation of Publication 596. W2 ez forms See How To Get Tax Help to find out how to order this and other IRS forms and publications. W2 ez forms Photographs of missing children. W2 ez forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. W2 ez forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. W2 ez forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. W2 ez forms Comments and suggestions. W2 ez forms  We welcome your comments about this publication and your suggestions for future editions. W2 ez forms You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. W2 ez forms NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. W2 ez forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. W2 ez forms You can send your comments from www. W2 ez forms irs. W2 ez forms gov/formspubs/. W2 ez forms Click on “More Information” and then on “Comment on Tax Forms and Publications. W2 ez forms ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. W2 ez forms Ordering forms and publications. W2 ez forms  Visit www. W2 ez forms irs. W2 ez forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. W2 ez forms  Internal Revenue Service 1201 N. W2 ez forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. W2 ez forms  If you have a tax question, check the information available on IRS. W2 ez forms gov or call 1-800-829-1040. W2 ez forms We cannot answer tax questions sent to either of the above addresses. W2 ez forms Prev  Up  Next   Home   More Online Publications