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Where Do I File My 2012 Federal Tax Return

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Where Do I File My 2012 Federal Tax Return

Where do i file my 2012 federal tax return 5. Where do i file my 2012 federal tax return   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. Where do i file my 2012 federal tax return J-1 visa holders. Where do i file my 2012 federal tax return Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. Where do i file my 2012 federal tax return The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Where do i file my 2012 federal tax return Resident aliens should get publications, forms, and instructions for U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizens, because the information for filing returns for resident aliens is generally the same as for U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizens. Where do i file my 2012 federal tax return If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. Where do i file my 2012 federal tax return Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. Where do i file my 2012 federal tax return Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Individual Income Tax Return 1040NR U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Nonresident Alien Income Tax Return 1040NR-EZ U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. Where do i file my 2012 federal tax return Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. Where do i file my 2012 federal tax return If you have not previously established a fiscal tax year, your tax year is the calendar year. Where do i file my 2012 federal tax return A calendar year is 12 consecutive months ending on December 31. Where do i file my 2012 federal tax return If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident for any calendar year, you will be treated as a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident for any part of your fiscal year that falls within that calendar year. Where do i file my 2012 federal tax return Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. Where do i file my 2012 federal tax return For an individual, this is a social security number (SSN). Where do i file my 2012 federal tax return If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). Where do i file my 2012 federal tax return An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. Where do i file my 2012 federal tax return You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business at any time during the year, An alien who has a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). Where do i file my 2012 federal tax return Social security number (SSN). Where do i file my 2012 federal tax return   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return employment. Where do i file my 2012 federal tax return   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. Where do i file my 2012 federal tax return You can also download Form SS-5 from the SSA's website at www. Where do i file my 2012 federal tax return socialsecurity. Where do i file my 2012 federal tax return gov/ssnumber/ss5. Where do i file my 2012 federal tax return htm. Where do i file my 2012 federal tax return You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. Where do i file my 2012 federal tax return Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. Where do i file my 2012 federal tax return F-1 and M-1 visa holders. Where do i file my 2012 federal tax return    If you are an F-1 or M-1 student, you must also show your Form I-20. Where do i file my 2012 federal tax return For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. Where do i file my 2012 federal tax return socialsecurity. Where do i file my 2012 federal tax return gov/pubs/10181. Where do i file my 2012 federal tax return html. Where do i file my 2012 federal tax return J-1 visa holders. Where do i file my 2012 federal tax return   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Where do i file my 2012 federal tax return For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. Where do i file my 2012 federal tax return socialsecurity. Where do i file my 2012 federal tax return gov/pubs/10107. Where do i file my 2012 federal tax return html. Where do i file my 2012 federal tax return Individual taxpayer identification number (ITIN). Where do i file my 2012 federal tax return   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Where do i file my 2012 federal tax return For details on how to do so, see Form W-7 and its instructions. Where do i file my 2012 federal tax return Allow 6 to 10 weeks for the IRS to notify you of your ITIN. Where do i file my 2012 federal tax return If you already have an ITIN, enter it wherever an SSN is required on your tax return. Where do i file my 2012 federal tax return   An ITIN is for tax use only. Where do i file my 2012 federal tax return It does not entitle you to social security benefits or change your employment or immigration status under U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return law. Where do i file my 2012 federal tax return   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. Where do i file my 2012 federal tax return Employer identification number (EIN). Where do i file my 2012 federal tax return   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. Where do i file my 2012 federal tax return To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Where do i file my 2012 federal tax return Filing Status The amount of your tax depends on your filing status. Where do i file my 2012 federal tax return Your filing status is important in determining whether you can take certain deductions and credits. Where do i file my 2012 federal tax return The rules for determining your filing status are different for resident aliens and nonresident aliens. Where do i file my 2012 federal tax return Resident Aliens Resident aliens can use the same filing statuses available to U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizens. Where do i file my 2012 federal tax return See your form instructions or Publication 501 for more information on filing status. Where do i file my 2012 federal tax return Married filing jointly. Where do i file my 2012 federal tax return   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. Where do i file my 2012 federal tax return Qualifying widow(er). Where do i file my 2012 federal tax return   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. Where do i file my 2012 federal tax return This applies only if you could have filed a joint return with your spouse for the year your spouse died. Where do i file my 2012 federal tax return Head of household. Where do i file my 2012 federal tax return   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. Where do i file my 2012 federal tax return You must be a resident alien for the entire tax year. Where do i file my 2012 federal tax return   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. Where do i file my 2012 federal tax return Note. Where do i file my 2012 federal tax return   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. Where do i file my 2012 federal tax return In that case, you will not be entitled to the credit. Where do i file my 2012 federal tax return See Publication 596 for more information. Where do i file my 2012 federal tax return Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. Where do i file my 2012 federal tax return If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. Where do i file my 2012 federal tax return Married nonresident alien. Where do i file my 2012 federal tax return   Married nonresident aliens who are not married to U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business. Where do i file my 2012 federal tax return Exceptions. Where do i file my 2012 federal tax return   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. Where do i file my 2012 federal tax return However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return national. Where do i file my 2012 federal tax return See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. Where do i file my 2012 federal tax return U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return national is defined later in this section under Qualifying widow(er) . Where do i file my 2012 federal tax return   A nonresident alien generally cannot file as married filing jointly. Where do i file my 2012 federal tax return However, a nonresident alien who is married to a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. Where do i file my 2012 federal tax return For information on these choices, see chapter 1. Where do i file my 2012 federal tax return If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. Where do i file my 2012 federal tax return Qualifying widow(er). Where do i file my 2012 federal tax return   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. Where do i file my 2012 federal tax return You were a resident of Canada, Mexico, or South Korea, or a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return national (defined later). Where do i file my 2012 federal tax return Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Where do i file my 2012 federal tax return You have a dependent child living with you. Where do i file my 2012 federal tax return See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. Where do i file my 2012 federal tax return   A U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return national is an individual who, although not a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen, owes his or her allegiance to the United States. Where do i file my 2012 federal tax return U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return nationals include American Samoans and Northern Mariana Islanders who chose to become U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return nationals instead of U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizens. Where do i file my 2012 federal tax return Head of household. Where do i file my 2012 federal tax return   You cannot file as head of household if you are a nonresident alien at any time during the tax year. Where do i file my 2012 federal tax return However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . Where do i file my 2012 federal tax return Note. Where do i file my 2012 federal tax return   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. Where do i file my 2012 federal tax return In that case, your spouse will not be entitled to the credit. Where do i file my 2012 federal tax return See Publication 596 for more information. Where do i file my 2012 federal tax return Estates and trusts. Where do i file my 2012 federal tax return   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business. Where do i file my 2012 federal tax return Special rules for aliens from certain U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return possessions. Where do i file my 2012 federal tax return   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. Where do i file my 2012 federal tax return Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. Where do i file my 2012 federal tax return For resident aliens, this includes income from sources both within and outside the United States. Where do i file my 2012 federal tax return For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Where do i file my 2012 federal tax return Deductions Resident and nonresident aliens can claim similar deductions on their U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return tax returns. Where do i file my 2012 federal tax return However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business. Where do i file my 2012 federal tax return Resident Aliens You can claim the same deductions allowed to U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizens if you are a resident alien for the entire tax year. Where do i file my 2012 federal tax return While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. Where do i file my 2012 federal tax return You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Where do i file my 2012 federal tax return Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Where do i file my 2012 federal tax return You generally cannot claim deductions related to income that is not connected with your U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return business activities. Where do i file my 2012 federal tax return Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. Where do i file my 2012 federal tax return Ordinary and necessary business expenses. Where do i file my 2012 federal tax return   You can deduct all ordinary and necessary expenses in the operation of your U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business to the extent they relate to income effectively connected with that trade or business. Where do i file my 2012 federal tax return The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Where do i file my 2012 federal tax return For information about other business expenses, see Publication 535. Where do i file my 2012 federal tax return Losses. Where do i file my 2012 federal tax return   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. Where do i file my 2012 federal tax return to the extent that they relate to income that is effectively connected with a trade or business in the United States. Where do i file my 2012 federal tax return Educator expenses. Where do i file my 2012 federal tax return   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. Where do i file my 2012 federal tax return For more information, see your tax form instructions. Where do i file my 2012 federal tax return Individual retirement arrangement (IRA). Where do i file my 2012 federal tax return   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Where do i file my 2012 federal tax return But you must have taxable compensation effectively connected with a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business to do so. Where do i file my 2012 federal tax return A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. Where do i file my 2012 federal tax return If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Where do i file my 2012 federal tax return ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Where do i file my 2012 federal tax return But you can still make contributions to a traditional IRA even if you cannot deduct them. Where do i file my 2012 federal tax return If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Where do i file my 2012 federal tax return   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Where do i file my 2012 federal tax return Moving expenses. Where do i file my 2012 federal tax return   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. Where do i file my 2012 federal tax return You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. Where do i file my 2012 federal tax return Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. Where do i file my 2012 federal tax return If you had no former job location, the new job location must be at least 50 miles from your former home. Where do i file my 2012 federal tax return   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Where do i file my 2012 federal tax return   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Where do i file my 2012 federal tax return   For more information on the moving expense deduction, see Publication 521. Where do i file my 2012 federal tax return Reimbursements. Where do i file my 2012 federal tax return   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. Where do i file my 2012 federal tax return You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. Where do i file my 2012 federal tax return For more information, see Publication 521. Where do i file my 2012 federal tax return Moving expense or travel expense. Where do i file my 2012 federal tax return   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. Where do i file my 2012 federal tax return Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. Where do i file my 2012 federal tax return Self-employed SEP, SIMPLE, and qualified retirement plans. Where do i file my 2012 federal tax return   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. Where do i file my 2012 federal tax return To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business. Where do i file my 2012 federal tax return   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Where do i file my 2012 federal tax return Penalty on early withdrawal of savings. Where do i file my 2012 federal tax return   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. Where do i file my 2012 federal tax return Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Where do i file my 2012 federal tax return However, if the interest income is effectively connected with your U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. Where do i file my 2012 federal tax return Student loan interest expense. Where do i file my 2012 federal tax return   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. Where do i file my 2012 federal tax return Generally, you can claim the deduction if all the following requirements are met. Where do i file my 2012 federal tax return Your filing status is any filing status except married filing separately. Where do i file my 2012 federal tax return Your modified adjusted gross income is less than $75,000. Where do i file my 2012 federal tax return No one else is claiming an exemption for you on his or her 2013 tax return. Where do i file my 2012 federal tax return You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. Where do i file my 2012 federal tax return The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. Where do i file my 2012 federal tax return The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Where do i file my 2012 federal tax return The person for whom the expenses were paid or incurred was an eligible student. Where do i file my 2012 federal tax return Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Where do i file my 2012 federal tax return For more information, see Publication 970, Tax Benefits for Education. Where do i file my 2012 federal tax return Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizens. Where do i file my 2012 federal tax return However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return tax return. Where do i file my 2012 federal tax return Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizens. Where do i file my 2012 federal tax return You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return tax purposes and was not the dependent of another taxpayer. Where do i file my 2012 federal tax return You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. Where do i file my 2012 federal tax return You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizens. Where do i file my 2012 federal tax return The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. Where do i file my 2012 federal tax return Get Publication 501 for more information. Where do i file my 2012 federal tax return Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Where do i file my 2012 federal tax return See Identification Number, earlier. Where do i file my 2012 federal tax return Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). Where do i file my 2012 federal tax return You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. Where do i file my 2012 federal tax return Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Where do i file my 2012 federal tax return See Identification Number, earlier. Where do i file my 2012 federal tax return Residents of Mexico or Canada or U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return nationals. Where do i file my 2012 federal tax return   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return tax purposes and cannot be claimed as the dependent on another U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return taxpayer's return. Where do i file my 2012 federal tax return In addition, you can claim exemptions for your dependents who meet certain tests. Where do i file my 2012 federal tax return Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizens to determine who is a dependent and for which dependents exemptions can be claimed. Where do i file my 2012 federal tax return See Publication 501 for these rules. Where do i file my 2012 federal tax return For purposes of these rules, dependents who are U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return nationals meet the citizenship test discussed in Publication 501. Where do i file my 2012 federal tax return Residents of South Korea. Where do i file my 2012 federal tax return   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Where do i file my 2012 federal tax return The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return source gross income effectively connected with a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business for the tax year to the alien's entire income from all sources during the tax year. Where do i file my 2012 federal tax return Example. Where do i file my 2012 federal tax return Mr. Where do i file my 2012 federal tax return Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. Where do i file my 2012 federal tax return During the tax year he receives U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return compensation of $18,000. Where do i file my 2012 federal tax return He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business. Where do i file my 2012 federal tax return Thus, his total income for the year is $24,000. Where do i file my 2012 federal tax return Mr. Where do i file my 2012 federal tax return Park meets all requirements for claiming exemptions for his spouse and two children. Where do i file my 2012 federal tax return The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. Where do i file my 2012 federal tax return   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. Where do i file my 2012 federal tax return   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return taxpayer's return. Where do i file my 2012 federal tax return   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizens. Where do i file my 2012 federal tax return See Publication 501 for these rules. Where do i file my 2012 federal tax return   List your spouse and dependents on line 7c of Form 1040NR. Where do i file my 2012 federal tax return Enter the total on the appropriate line to the right of line 7c. Where do i file my 2012 federal tax return Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Where do i file my 2012 federal tax return However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business. Where do i file my 2012 federal tax return Resident Aliens You can claim the same itemized deductions as U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizens, using Schedule A of Form 1040. Where do i file my 2012 federal tax return These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. Where do i file my 2012 federal tax return If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Where do i file my 2012 federal tax return For further information, see Form 1040 and instructions. Where do i file my 2012 federal tax return Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business. Where do i file my 2012 federal tax return These deductions include state and local income taxes, charitable contributions to U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return organizations, casualty and theft losses, and miscellaneous deductions. Where do i file my 2012 federal tax return Use Schedule A of Form 1040NR to claim itemized deductions. Where do i file my 2012 federal tax return If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Where do i file my 2012 federal tax return If you are claiming any other itemized deduction, you must file Form 1040NR. Where do i file my 2012 federal tax return Standard deduction. Where do i file my 2012 federal tax return   Nonresident aliens cannot claim the standard deduction. Where do i file my 2012 federal tax return However, see Students and business apprentices from India , next. Where do i file my 2012 federal tax return Students and business apprentices from India. Where do i file my 2012 federal tax return   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. Where do i file my 2012 federal tax return You can claim the standard deduction provided you do not claim itemized deductions. Where do i file my 2012 federal tax return   Use Worksheet 5-1 to figure your standard deduction. Where do i file my 2012 federal tax return If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Where do i file my 2012 federal tax return State and local income taxes. Where do i file my 2012 federal tax return   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. Where do i file my 2012 federal tax return If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. Where do i file my 2012 federal tax return Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. Where do i file my 2012 federal tax return See Recoveries in Publication 525 for details on how to figure the amount to include in income. Where do i file my 2012 federal tax return Charitable contributions. Where do i file my 2012 federal tax return   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Where do i file my 2012 federal tax return Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. Where do i file my 2012 federal tax return Certain organizations that promote national or international amateur sports competition are also qualified organizations. Where do i file my 2012 federal tax return Foreign organizations. Where do i file my 2012 federal tax return   Contributions made directly to a foreign organization are not deductible. Where do i file my 2012 federal tax return However, you can deduct contributions to a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return organization that transfers funds to a charitable foreign organization if the U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return organization. Where do i file my 2012 federal tax return   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Where do i file my 2012 federal tax return Worksheet 5-1. Where do i file my 2012 federal tax return 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Where do i file my 2012 federal tax return If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Where do i file my 2012 federal tax return You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Where do i file my 2012 federal tax return 1 Enter the amount shown below for your filing status. Where do i file my 2012 federal tax return           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Where do i file my 2012 federal tax return           2 Can you be claimed as a dependent on someone else's U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return income tax return?  No. Where do i file my 2012 federal tax return Enter the amount from line 1 on line 4. Where do i file my 2012 federal tax return Skip line 3 and go to line 5. Where do i file my 2012 federal tax return   Yes. Where do i file my 2012 federal tax return Go to line 3. Where do i file my 2012 federal tax return         3 Is your earned income* more than $650?           Yes. Where do i file my 2012 federal tax return Add $350 to your earned income. Where do i file my 2012 federal tax return Enter the total. Where do i file my 2012 federal tax return           No. Where do i file my 2012 federal tax return Enter $1,000 3. Where do i file my 2012 federal tax return       4 Enter the smaller of line 1 or line 3 4. Where do i file my 2012 federal tax return   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Where do i file my 2012 federal tax return If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Where do i file my 2012 federal tax return Otherwise, enter -0- 5. Where do i file my 2012 federal tax return   6 Add lines 4 and 5. Where do i file my 2012 federal tax return Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Where do i file my 2012 federal tax return Print “Standard Deduction Allowed Under U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return –India Income Tax Treaty” in the space to the left of these lines. Where do i file my 2012 federal tax return This is your standard deduction for 2013. Where do i file my 2012 federal tax return 6. Where do i file my 2012 federal tax return   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Where do i file my 2012 federal tax return It also includes any amount received as a scholarship that you must include in your income. Where do i file my 2012 federal tax return Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). Where do i file my 2012 federal tax return Contributions from which you benefit. Where do i file my 2012 federal tax return   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Where do i file my 2012 federal tax return   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. Where do i file my 2012 federal tax return For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Where do i file my 2012 federal tax return Cash contributions. Where do i file my 2012 federal tax return   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. Where do i file my 2012 federal tax return The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Where do i file my 2012 federal tax return   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). Where do i file my 2012 federal tax return If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. Where do i file my 2012 federal tax return Noncash contributions. Where do i file my 2012 federal tax return   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Where do i file my 2012 federal tax return See Publication 526 for details. Where do i file my 2012 federal tax return For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. Where do i file my 2012 federal tax return If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. Where do i file my 2012 federal tax return If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Where do i file my 2012 federal tax return If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Where do i file my 2012 federal tax return You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. Where do i file my 2012 federal tax return See Form 8283 and its instructions for details. Where do i file my 2012 federal tax return Contributions of appreciated property. Where do i file my 2012 federal tax return   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Where do i file my 2012 federal tax return However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. Where do i file my 2012 federal tax return Your basis in the property is generally what you paid for it. Where do i file my 2012 federal tax return If you need more information about basis, get Publication 551, Basis of Assets. Where do i file my 2012 federal tax return   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Where do i file my 2012 federal tax return For information about these rules, see Publication 526. Where do i file my 2012 federal tax return Limit. Where do i file my 2012 federal tax return   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. Where do i file my 2012 federal tax return For a discussion of limits on charitable contributions and other information, get Publication 526. Where do i file my 2012 federal tax return Casualty and theft losses. Where do i file my 2012 federal tax return   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business. Where do i file my 2012 federal tax return The property can be personal use property or income-producing property not connected with a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business. Where do i file my 2012 federal tax return The property must be located in the United States at the time of the casualty or theft. Where do i file my 2012 federal tax return You can deduct theft losses only in the year in which you discover the loss. Where do i file my 2012 federal tax return   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. Where do i file my 2012 federal tax return The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Where do i file my 2012 federal tax return   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Where do i file my 2012 federal tax return If you do not, you cannot deduct this loss as a casualty or theft loss. Where do i file my 2012 federal tax return   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Where do i file my 2012 federal tax return Losses from personal use property. Where do i file my 2012 federal tax return    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Where do i file my 2012 federal tax return You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. Where do i file my 2012 federal tax return Losses from income-producing property. Where do i file my 2012 federal tax return   These losses are not subject to the limitations that apply to personal use property. Where do i file my 2012 federal tax return Use Section B of Form 4684 to figure your deduction for these losses. Where do i file my 2012 federal tax return Job expenses and other miscellaneous deductions. Where do i file my 2012 federal tax return   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Where do i file my 2012 federal tax return Generally, the allowable deductions must be related to effectively connected income. Where do i file my 2012 federal tax return Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). Where do i file my 2012 federal tax return   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). Where do i file my 2012 federal tax return For more information on miscellaneous deductions, see the instructions for Form 1040NR. Where do i file my 2012 federal tax return Travel expenses. Where do i file my 2012 federal tax return   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. Where do i file my 2012 federal tax return Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Where do i file my 2012 federal tax return You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. Where do i file my 2012 federal tax return   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. Where do i file my 2012 federal tax return You cannot deduct travel expenses for other members of your family or party. Where do i file my 2012 federal tax return Deductible travel expenses. Where do i file my 2012 federal tax return   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Where do i file my 2012 federal tax return , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. Where do i file my 2012 federal tax return You generally can deduct only 50% of unreimbursed meal expenses. Where do i file my 2012 federal tax return The standard meal allowance rates for high-cost areas are available at www. Where do i file my 2012 federal tax return gsa. Where do i file my 2012 federal tax return gov/perdiem. Where do i file my 2012 federal tax return The rates for other areas are in Publication 463. Where do i file my 2012 federal tax return   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). Where do i file my 2012 federal tax return Expenses allocable to U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return tax-exempt income. Where do i file my 2012 federal tax return   You cannot deduct an expense, or part of an expense, that is allocable to U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return tax-exempt income, including income exempt by tax treaty. Where do i file my 2012 federal tax return Example. Where do i file my 2012 federal tax return Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return company. Where do i file my 2012 federal tax return During her stay in the United States, she received a salary of $8,000 from her Polish employer. Where do i file my 2012 federal tax return She received no other U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return source income. Where do i file my 2012 federal tax return She spent $3,000 on travel expenses, of which $1,000 were for meals. Where do i file my 2012 federal tax return None of these expenses were reimbursed. Where do i file my 2012 federal tax return Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return income tax. Where do i file my 2012 federal tax return In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Where do i file my 2012 federal tax return She must reduce the remaining $2,500 of travel expenses by 62. Where do i file my 2012 federal tax return 5% ($1,563) because 62. Where do i file my 2012 federal tax return 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Where do i file my 2012 federal tax return She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Where do i file my 2012 federal tax return She completes the remaining lines according to the instructions for Schedule A. Where do i file my 2012 federal tax return More information. Where do i file my 2012 federal tax return   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Where do i file my 2012 federal tax return Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. Where do i file my 2012 federal tax return Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizens. Where do i file my 2012 federal tax return The following items are some of the credits you may be able to claim. Where do i file my 2012 federal tax return Foreign tax credit. Where do i file my 2012 federal tax return   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. Where do i file my 2012 federal tax return You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Where do i file my 2012 federal tax return To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. Where do i file my 2012 federal tax return   For more information, get Publication 514, Foreign Tax Credit for Individuals. Where do i file my 2012 federal tax return Child and dependent care credit. Where do i file my 2012 federal tax return   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. Where do i file my 2012 federal tax return Generally, you must be able to claim an exemption for your dependent. Where do i file my 2012 federal tax return   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Where do i file my 2012 federal tax return Credit for the elderly or the disabled. Where do i file my 2012 federal tax return   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Where do i file my 2012 federal tax return For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). Where do i file my 2012 federal tax return Education credits. Where do i file my 2012 federal tax return   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Where do i file my 2012 federal tax return There are two education credits: the American Opportunity Credit and the lifetime learning credit. Where do i file my 2012 federal tax return You cannot claim these credits if you are married filing separately. Where do i file my 2012 federal tax return Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Where do i file my 2012 federal tax return For more information, see Publication 970. Where do i file my 2012 federal tax return Retirement savings contributions credit. Where do i file my 2012 federal tax return   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Where do i file my 2012 federal tax return You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). Where do i file my 2012 federal tax return Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Where do i file my 2012 federal tax return For more information, see Publication 590. Where do i file my 2012 federal tax return Child tax credit. Where do i file my 2012 federal tax return   You may be able to take this credit if you have a qualifying child. Where do i file my 2012 federal tax return   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Where do i file my 2012 federal tax return Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Where do i file my 2012 federal tax return Is a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen, a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return national, or a resident alien. Where do i file my 2012 federal tax return Did not provide over half of his or her own support for 2013. Where do i file my 2012 federal tax return Lived with you more than half of 2013. Where do i file my 2012 federal tax return Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Where do i file my 2012 federal tax return Is claimed as a dependent on your return. Where do i file my 2012 federal tax return An adopted child is always treated as your own child. Where do i file my 2012 federal tax return An adopted child includes a child lawfully placed with you for legal adoption. Where do i file my 2012 federal tax return   See your form instructions for additional details. Where do i file my 2012 federal tax return Adoption credit. Where do i file my 2012 federal tax return   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Where do i file my 2012 federal tax return This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Where do i file my 2012 federal tax return To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Where do i file my 2012 federal tax return Earned income credit. Where do i file my 2012 federal tax return   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). Where do i file my 2012 federal tax return If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. Where do i file my 2012 federal tax return If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. Where do i file my 2012 federal tax return If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. Where do i file my 2012 federal tax return You cannot claim the earned income credit if your filing status is married filing separately. Where do i file my 2012 federal tax return    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Where do i file my 2012 federal tax return You cannot claim the credit using an ITIN. Where do i file my 2012 federal tax return If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. Where do i file my 2012 federal tax return An example of a federally funded benefit is Medicaid. Where do i file my 2012 federal tax return If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Where do i file my 2012 federal tax return Other information. Where do i file my 2012 federal tax return   There are other eligibility rules that are not discussed here. Where do i file my 2012 federal tax return For more information, get Publication 596, Earned Income Credit. Where do i file my 2012 federal tax return Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Where do i file my 2012 federal tax return You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Where do i file my 2012 federal tax return Credits Credits are allowed only if you receive effectively connected income. Where do i file my 2012 federal tax return You may be able to claim some of the following credits. Where do i file my 2012 federal tax return Foreign tax credit. Where do i file my 2012 federal tax return   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return possession on that income. Where do i file my 2012 federal tax return   If you do not have foreign source income effectively connected with a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return trade or business, you cannot claim credits against your U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return tax for taxes paid or accrued to a foreign country or U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return possession. Where do i file my 2012 federal tax return   You cannot take any credit for taxes imposed by a foreign country or U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return possession on your U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Where do i file my 2012 federal tax return   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Where do i file my 2012 federal tax return See Publication 514 for more information. Where do i file my 2012 federal tax return Child and dependent care credit. Where do i file my 2012 federal tax return   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. Where do i file my 2012 federal tax return Generally, you must be able to claim an exemption for your dependent. Where do i file my 2012 federal tax return   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). Where do i file my 2012 federal tax return   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. Where do i file my 2012 federal tax return Earned income generally means wages, salaries, and professional fees for personal services performed. Where do i file my 2012 federal tax return   For more information, get Publication 503. Where do i file my 2012 federal tax return Education credits. Where do i file my 2012 federal tax return   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Where do i file my 2012 federal tax return However, if you are married and choose to file a joint return with a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Where do i file my 2012 federal tax return Retirement savings contributions credit. Where do i file my 2012 federal tax return   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Where do i file my 2012 federal tax return You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Where do i file my 2012 federal tax return Use Form 8880 to figure the credit. Where do i file my 2012 federal tax return For more information, see Publication 590. Where do i file my 2012 federal tax return Child tax credit. Where do i file my 2012 federal tax return   You may be able to take this credit if you have a qualifying child. Where do i file my 2012 federal tax return   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Where do i file my 2012 federal tax return Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Where do i file my 2012 federal tax return Is a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen, a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return national, or a resident alien. Where do i file my 2012 federal tax return Did not provide over half of his or her own support for 2013. Where do i file my 2012 federal tax return Lived with you more than half of 2013. Where do i file my 2012 federal tax return Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Where do i file my 2012 federal tax return Is claimed as a dependent on your return. Where do i file my 2012 federal tax return An adopted child is always treated as your own child. Where do i file my 2012 federal tax return An adopted child includes a child lawfully placed with you for legal adoption. Where do i file my 2012 federal tax return   See your form instructions for additional details. Where do i file my 2012 federal tax return Adoption credit. Where do i file my 2012 federal tax return   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Where do i file my 2012 federal tax return This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Where do i file my 2012 federal tax return To claim the adoption credit, file Form 8839 with your Form 1040NR. Where do i file my 2012 federal tax return   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Where do i file my 2012 federal tax return Credit for prior year minimum tax. Where do i file my 2012 federal tax return   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. Where do i file my 2012 federal tax return Earned income credit. Where do i file my 2012 federal tax return   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Where do i file my 2012 federal tax return However, if you are married and choose to file a joint return with a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Where do i file my 2012 federal tax return    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Where do i file my 2012 federal tax return You cannot claim the credit using an ITIN. Where do i file my 2012 federal tax return If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. Where do i file my 2012 federal tax return An example of a federally funded benefit is Medicaid. Where do i file my 2012 federal tax return If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Where do i file my 2012 federal tax return   See Publication 596 for more information on the credit. Where do i file my 2012 federal tax return Tax Withheld You can claim the tax withheld during the year as a payment against your U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return tax. Where do i file my 2012 federal tax return You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Where do i file my 2012 federal tax return The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Where do i file my 2012 federal tax return Withholding from wages. Where do i file my 2012 federal tax return   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return income tax liability for the same year. Where do i file my 2012 federal tax return You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. Where do i file my 2012 federal tax return Excess social security tax withheld. Where do i file my 2012 federal tax return   If you have two or more employers, you may be able to claim a credit against your U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return income tax liability for social security tax withheld in excess of the maximum required. Where do i file my 2012 federal tax return See Social Security and Medicare Taxes in chapter 8 for more information. Where do i file my 2012 federal tax return Additional Medicare Tax. Where do i file my 2012 federal tax return   Your employer is responsible for withholding the 0. Where do i file my 2012 federal tax return 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Where do i file my 2012 federal tax return If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. Where do i file my 2012 federal tax return Tax paid on undistributed long-term capital gains. Where do i file my 2012 federal tax return   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. Where do i file my 2012 federal tax return You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. Where do i file my 2012 federal tax return Tax withheld at the source. Where do i file my 2012 federal tax return   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. Where do i file my 2012 federal tax return Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Where do i file my 2012 federal tax return Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Where do i file my 2012 federal tax return Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Where do i file my 2012 federal tax return Tax withheld on partnership income. Where do i file my 2012 federal tax return   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. Where do i file my 2012 federal tax return The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Where do i file my 2012 federal tax return A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Where do i file my 2012 federal tax return In this case, the partnership will give you a statement on Form 1042-S. Where do i file my 2012 federal tax return Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Where do i file my 2012 federal tax return Claiming tax withheld on your return. Where do i file my 2012 federal tax return   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. Where do i file my 2012 federal tax return The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Where do i file my 2012 federal tax return Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. Where do i file my 2012 federal tax return You should file Form 1040 and report all income from sources both in and outside the United States. Where do i file my 2012 federal tax return However, you can exclude the income discussed in the following paragraphs. Where do i file my 2012 federal tax return For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Where do i file my 2012 federal tax return For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. Where do i file my 2012 federal tax return There are also limits on what deductions and credits are allowed. Where do i file my 2012 federal tax return See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Where do i file my 2012 federal tax return Residents of Puerto Rico. Where do i file my 2012 federal tax return   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). Where do i file my 2012 federal tax return   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. Where do i file my 2012 federal tax return You must also make your first payment of estimated tax by June 15. Where do i file my 2012 federal tax return You cannot file a joint income tax return or make joint payments of estimated tax. Where do i file my 2012 federal tax return However, if you are married to a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Where do i file my 2012 federal tax return   If you earn wages subject to withholding, your U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return income tax return is due by April 15. Where do i file my 2012 federal tax return Your first payment of estimated tax is also due by April 15. Where do i file my 2012 federal tax return For information on withholding and estimated tax, see chapter 8 . Where do i file my 2012 federal tax return Residents of American Samoa. Where do i file my 2012 federal tax return   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return government or any of its agencies). Where do i file my 2012 federal tax return An employee of the American Samoan government is not considered an employee of the U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return government or any of its agencies for purposes of the exclusion. Where do i file my 2012 federal tax return For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Possessions. Where do i file my 2012 federal tax return Prev  Up  Next   Home   More Online Publications
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Where do i file my 2012 federal tax return Publication 721 - Main Content Table of Contents Part I General InformationRefund of Contributions Tax Withholding and Estimated Tax Filing Requirements Part II Rules for RetireesAnnuity starting date. Where do i file my 2012 federal tax return Gross monthly rate. Where do i file my 2012 federal tax return Your cost. Where do i file my 2012 federal tax return Choosing a survivor annuity after retirement. Where do i file my 2012 federal tax return Canceling a survivor annuity after retirement. Where do i file my 2012 federal tax return Annuity starting date after 1986. Where do i file my 2012 federal tax return Annuity starting date before 1987. Where do i file my 2012 federal tax return Simplified Method General Rule Three-Year Rule Alternative Annuity Option Federal Gift Tax Retirement During the Past Year Reemployment After Retirement Nonresident Aliens Thrift Savings Plan Rollover Rules Distributions Used To Pay Insurance Premiums for Public Safety Officers How To Report Benefits Part III Rules for Disability Retirement and Credit for the Elderly or the DisabledDisability Annuity Other Benefits Credit for the Elderly or the Disabled Part IV Rules for Survivors of Federal EmployeesFERS Death Benefit CSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Thrift Savings Plan Federal Estate Tax Part V Rules for Survivors of Federal RetireesCSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Voluntary Contributions Thrift Savings Plan Federal Estate Tax Income Tax Deduction for Estate Tax Paid How To Get Tax HelpLow Income Taxpayer Clinics Part I General Information This part of the publication contains information that can apply to most recipients of civil service retirement benefits. Where do i file my 2012 federal tax return Refund of Contributions If you leave federal government service or transfer to a job not under the CSRS or FERS and you are not eligible for an immediate annuity, you can choose to receive a refund of the money in your CSRS or FERS retirement account. Where do i file my 2012 federal tax return The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. Where do i file my 2012 federal tax return If the refund includes only your contributions, none of the refund is taxable. Where do i file my 2012 federal tax return If it includes any interest, the interest is taxable unless you roll it over directly into another qualified plan or a traditional individual retirement arrangement (IRA). Where do i file my 2012 federal tax return If you do not have the Office of Personnel Management (OPM) transfer the interest to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. Where do i file my 2012 federal tax return See Rollover Rules in Part II for information on how to make a rollover. Where do i file my 2012 federal tax return Interest is not paid on contributions to the CSRS for service after 1956 unless your service was for more than 1 year but not more than 5 years. Where do i file my 2012 federal tax return Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. Where do i file my 2012 federal tax return If you do not roll over interest included in your refund, it may qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Where do i file my 2012 federal tax return If you separate from service before the calendar year in which you reach age 55, it may be subject to an additional 10% tax on early distributions. Where do i file my 2012 federal tax return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Where do i file my 2012 federal tax return A lump-sum distribution is eligible for capital gain treatment or the 10-year tax option only if the plan participant was born before January 2, 1936. Where do i file my 2012 federal tax return Tax Withholding and Estimated Tax The CSRS or FERS annuity you receive is subject to federal income tax withholding, unless you choose not to have tax withheld. Where do i file my 2012 federal tax return OPM will tell you how to make the choice. Where do i file my 2012 federal tax return The choice for no withholding remains in effect until you change it. Where do i file my 2012 federal tax return These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. Where do i file my 2012 federal tax return If you choose not to have tax withheld, or if you do not have enough tax withheld, you may have to make estimated tax payments. Where do i file my 2012 federal tax return You may owe a penalty if the total of your withheld tax and estimated tax does not cover most of the tax shown on your return. Where do i file my 2012 federal tax return Generally, you will owe the penalty for 2014 if the additional tax you must pay with your return is $1,000 or more and more than 10% of the tax to be shown on your 2014 return. Where do i file my 2012 federal tax return For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. Where do i file my 2012 federal tax return Form CSA 1099R. Where do i file my 2012 federal tax return   Form CSA 1099R is mailed to you by OPM each year. Where do i file my 2012 federal tax return It will show any tax you had withheld. Where do i file my 2012 federal tax return File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. Where do i file my 2012 federal tax return    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. Where do i file my 2012 federal tax return servicesonline. Where do i file my 2012 federal tax return opm. Where do i file my 2012 federal tax return gov. Where do i file my 2012 federal tax return To log in, you will need your retirement CSA claim number and your personal identification number. Where do i file my 2012 federal tax return Choosing no withholding on payments outside the United States. Where do i file my 2012 federal tax return   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. Where do i file my 2012 federal tax return   To choose no withholding if you are a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. Where do i file my 2012 federal tax return Otherwise, OPM has to withhold tax. Where do i file my 2012 federal tax return For example, OPM must withhold if you provide a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return address for a nominee, trustee, or agent (such as a bank) to whom the benefits are to be delivered, but you do not provide your own U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return home address. Where do i file my 2012 federal tax return   If you do not provide a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to OPM that you are not a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen, a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident alien, or someone who left the United States to avoid tax. Where do i file my 2012 federal tax return But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. Where do i file my 2012 federal tax return For details, see Publication 519, U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Tax Guide for Aliens. Where do i file my 2012 federal tax return Withholding certificate. Where do i file my 2012 federal tax return   If you give OPM a Form W-4P-A, Election of Federal Income Tax Withholding, you can choose not to have tax withheld or you can choose to have tax withheld. Where do i file my 2012 federal tax return The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. Where do i file my 2012 federal tax return If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. Where do i file my 2012 federal tax return To change the amount of tax withholding or to stop withholding, call OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Where do i file my 2012 federal tax return C. Where do i file my 2012 federal tax return calling area must call 202-606-0500). Where do i file my 2012 federal tax return No special form is needed. Where do i file my 2012 federal tax return You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. Where do i file my 2012 federal tax return If you have TTY/TDD equipment, call 1-855–887–4957. Where do i file my 2012 federal tax return If you need a PIN, call OPM's Retirement Information Office. Where do i file my 2012 federal tax return You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. Where do i file my 2012 federal tax return servicesonline. Where do i file my 2012 federal tax return opm. Where do i file my 2012 federal tax return gov. Where do i file my 2012 federal tax return You will need your retirement CSA or CSF claim number and your PIN. Where do i file my 2012 federal tax return Withholding from certain lump-sum payments. Where do i file my 2012 federal tax return   If you leave the federal government before becoming eligible to retire and you apply for a refund of your CSRS or FERS contributions, or you die without leaving a survivor eligible for an annuity, you or your beneficiary will receive a distribution of your contributions to the retirement plan plus any interest payable. Where do i file my 2012 federal tax return Tax will be withheld at a 20% rate on the interest distributed. Where do i file my 2012 federal tax return However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. Where do i file my 2012 federal tax return If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. Where do i file my 2012 federal tax return Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. Where do i file my 2012 federal tax return See Rollover Rules in Part II. Where do i file my 2012 federal tax return If you receive only your contributions, no tax will be withheld. Where do i file my 2012 federal tax return Withholding from Thrift Savings Plan payments. Where do i file my 2012 federal tax return   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. Where do i file my 2012 federal tax return The amount withheld is: 20% if the distribution is an eligible rollover distribution, 10% if it is a nonperiodic distribution other than an eligible rollover distribution, or An amount determined as if you were married with three withholding allowances, unless you submit a withholding certificate (Form W-4P), if it is a periodic distribution. Where do i file my 2012 federal tax return  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. Where do i file my 2012 federal tax return By January 31 after the end of the year in which you receive a distribution, the TSP will issue Form 1099-R showing the total distributions you received in the prior year and the amount of tax withheld. Where do i file my 2012 federal tax return   For a detailed discussion of withholding on distributions from the TSP, see Important Tax Information About Payments From Your TSP Account, available from your agency personnel office or from the TSP. Where do i file my 2012 federal tax return The above document is also available in the “Forms & Publications” section of the TSP website at www. Where do i file my 2012 federal tax return tsp. Where do i file my 2012 federal tax return gov. Where do i file my 2012 federal tax return Estimated tax. Where do i file my 2012 federal tax return   Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 (after subtracting your withholding and credits) and you expect your withholding and your credits to be less than the smaller of: 90% of the tax to be shown on your income tax return for 2014, or 100% of the tax shown on your 2013 income tax return (110% of that amount if the adjusted gross income shown on the return was more than $150,000 ($75,000 if your filing status for 2014 will be married filing separately)). Where do i file my 2012 federal tax return The return must cover all 12 months. Where do i file my 2012 federal tax return   You do not have to pay estimated tax for 2014 if you were a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. Where do i file my 2012 federal tax return   Publication 505 contains information that you can use to help you figure your estimated tax payments. Where do i file my 2012 federal tax return Filing Requirements If your gross income, including the taxable part of your annuity, is less than a certain amount, you generally do not have to file a federal income tax return for that year. Where do i file my 2012 federal tax return The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. Where do i file my 2012 federal tax return Children. Where do i file my 2012 federal tax return   If you are the surviving spouse of a federal employee or retiree and your monthly annuity check includes a survivor annuity for one or more children, each child's annuity counts as his or her own income (not yours) for federal income tax purposes. Where do i file my 2012 federal tax return   If your child can be claimed as a dependent, treat the taxable part of his or her annuity as unearned income when applying the filing requirements for dependents. Where do i file my 2012 federal tax return Form CSF 1099R. Where do i file my 2012 federal tax return   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. Where do i file my 2012 federal tax return It will show the total amount of the annuity you received in the past year. Where do i file my 2012 federal tax return It also should show, separately, the survivor annuity for a child or children. Where do i file my 2012 federal tax return Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. Where do i file my 2012 federal tax return   If your Form CSF 1099R does not show separately the amount paid to you for a child or children, attach a statement to your return, along with a copy of Form CSF 1099R, explaining why the amount shown on the tax return differs from the amount shown on Form CSF 1099R. Where do i file my 2012 federal tax return    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. Where do i file my 2012 federal tax return servicesonline. Where do i file my 2012 federal tax return opm. Where do i file my 2012 federal tax return gov. Where do i file my 2012 federal tax return To log in you will need your retirement CSF claim number and personal identification number. Where do i file my 2012 federal tax return    You may request a Summary of Payments, showing the amounts paid to you for your child(ren), from OPM by calling OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Where do i file my 2012 federal tax return C. Where do i file my 2012 federal tax return calling area must call 202-606-0500). Where do i file my 2012 federal tax return You will need your CSF claim number and your social security number when you call. Where do i file my 2012 federal tax return Taxable part of annuity. Where do i file my 2012 federal tax return   To find the taxable part of a retiree's annuity when applying the filing requirements, see the discussion in Part II, Rules for Retirees , or Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled , whichever applies. Where do i file my 2012 federal tax return To find the taxable part of each survivor annuity when applying the filing requirements, see the discussion in Part IV, Rules for Survivors of Federal Employees , or Part V, Rules for Survivors of Federal Retirees , whichever applies. Where do i file my 2012 federal tax return Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. Where do i file my 2012 federal tax return If you retired on disability before you reached your minimum retirement age, see Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled. Where do i file my 2012 federal tax return However, on the day after you reach your minimum retirement age, use the rules in this section to report your disability retirement and begin recovering your cost. Where do i file my 2012 federal tax return Annuity statement. Where do i file my 2012 federal tax return   The statement you received from OPM when your CSRS or FERS annuity was approved shows the commencing date (the annuity starting date), the gross monthly rate of your annuity benefit, and your total contributions to the retirement plan (your cost). Where do i file my 2012 federal tax return You will use this information to figure the tax-free recovery of your cost. Where do i file my 2012 federal tax return Annuity starting date. Where do i file my 2012 federal tax return   If you retire from federal government service on a regular annuity, your annuity starting date is the commencing date on your annuity statement from OPM. Where do i file my 2012 federal tax return If something delays payment of your annuity, such as a late application for retirement, it does not affect the date your annuity begins to accrue or your annuity starting date. Where do i file my 2012 federal tax return Gross monthly rate. Where do i file my 2012 federal tax return   This is the amount you were to get after any adjustment for electing a survivor's annuity or for electing the lump-sum payment under the alternative annuity option (if either applied) but before any deduction for income tax withholding, insurance premiums, etc. Where do i file my 2012 federal tax return Your cost. Where do i file my 2012 federal tax return   Your monthly annuity payment contains an amount on which you have previously paid income tax. Where do i file my 2012 federal tax return This amount represents part of your contributions to the retirement plan. Where do i file my 2012 federal tax return Even though you did not receive the money that was contributed to the plan, it was included in your gross income for federal income tax purposes in the years it was taken out of your pay. Where do i file my 2012 federal tax return   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. Where do i file my 2012 federal tax return If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. Where do i file my 2012 federal tax return (See Lump-sum credit under Alternative Annuity Option, later. Where do i file my 2012 federal tax return )   If you repaid contributions that you had withdrawn from the retirement plan earlier, or if you paid into the plan to receive full credit for service not subject to retirement deductions, the entire repayment, including any interest, is a part of your cost. Where do i file my 2012 federal tax return You cannot claim an interest deduction for any interest payments. Where do i file my 2012 federal tax return You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. Where do i file my 2012 federal tax return Recovering your cost tax free. Where do i file my 2012 federal tax return   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. Where do i file my 2012 federal tax return If your annuity starting date is before July 2, 1986, either the Three-Year Rule or the General Rule (both discussed later) applies to your annuity. Where do i file my 2012 federal tax return If your annuity starting date is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method (discussed later). Where do i file my 2012 federal tax return If your annuity starting date is after November 18, 1996, you must use the Simplified Method. Where do i file my 2012 federal tax return   Under both the General Rule and the Simplified Method, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your cost, and the taxable part that is the amount of each payment that is more than the part that represents your cost (unless such payment is used for purposes discussed under Distributions Used To Pay Insurance Premiums for Public Safety Officers , later). Where do i file my 2012 federal tax return The tax-free part is a fixed dollar amount. Where do i file my 2012 federal tax return It remains the same, even if your annuity is increased. Where do i file my 2012 federal tax return Generally, this rule applies as long as you receive your annuity. Where do i file my 2012 federal tax return However, see Exclusion limit , later. Where do i file my 2012 federal tax return Choosing a survivor annuity after retirement. Where do i file my 2012 federal tax return    If you retired without a survivor annuity and report your annuity under the Simplified Method, do not change your tax-free monthly amount even if you later choose a survivor annuity. Where do i file my 2012 federal tax return   If you retired without a survivor annuity and report your annuity under the General Rule, you must figure the tax-free part of your annuity using a new exclusion percentage if you later choose a survivor annuity and take reduced annuity payments. Where do i file my 2012 federal tax return To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. Where do i file my 2012 federal tax return Figure the expected return as of the date the reduced annuity begins. Where do i file my 2012 federal tax return For details on the General Rule, see Publication 939. Where do i file my 2012 federal tax return Canceling a survivor annuity after retirement. Where do i file my 2012 federal tax return   If you retired with a survivor annuity payable to your spouse upon your death and you notify OPM that your marriage has ended, your annuity might be increased to remove the reduction for a survivor benefit. Where do i file my 2012 federal tax return The increased annuity does not change the cost recovery you figured at the annuity starting date. Where do i file my 2012 federal tax return The tax-free part of each annuity payment remains the same. Where do i file my 2012 federal tax return    For more information about choosing or canceling a survivor annuity after retirement, contact OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Where do i file my 2012 federal tax return C. Where do i file my 2012 federal tax return calling area must call 202-606-0500). Where do i file my 2012 federal tax return Exclusion limit. Where do i file my 2012 federal tax return   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. Where do i file my 2012 federal tax return Annuity starting date after 1986. Where do i file my 2012 federal tax return   If your annuity starting date is after 1986, the total amount of annuity income that you (or the survivor annuitant) can exclude over the years as a return of your cost cannot exceed your total cost. Where do i file my 2012 federal tax return Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. Where do i file my 2012 federal tax return Example. Where do i file my 2012 federal tax return Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. Where do i file my 2012 federal tax return If your cost is $12,000, the exclusion ends after 10 years (120 months). Where do i file my 2012 federal tax return Thereafter, your entire annuity is generally fully taxable. Where do i file my 2012 federal tax return Annuity starting date before 1987. Where do i file my 2012 federal tax return   If your annuity starting date is before 1987, you can continue to take your monthly exclusion figured under the General Rule or Simplified Method for as long as you receive your annuity. Where do i file my 2012 federal tax return If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. Where do i file my 2012 federal tax return The total exclusion may be more than your cost. Where do i file my 2012 federal tax return Deduction of unrecovered cost. Where do i file my 2012 federal tax return   If your annuity starting date is after July 1, 1986, and the cost of your annuity has not been fully recovered at your (or the survivor annuitant's) death, a deduction is allowed for the unrecovered cost. Where do i file my 2012 federal tax return The deduction is claimed on your (or your survivor's) final tax return as a miscellaneous itemized deduction (not subject to the 2%-of-adjusted-gross-income limit). Where do i file my 2012 federal tax return If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. Where do i file my 2012 federal tax return Simplified Method If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the tax-free part of your CSRS or FERS annuity. Where do i file my 2012 federal tax return (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. Where do i file my 2012 federal tax return ) You could have chosen to use either the Simplified Method or the General Rule if your annuity starting date is after July 1, 1986, but before November 19, 1996. Where do i file my 2012 federal tax return The Simplified Method does not apply if your annuity starting date is before July 2, 1986. Where do i file my 2012 federal tax return Under the Simplified Method, you figure the tax-free part of each full monthly payment by dividing your cost by a number of months based on your age. Where do i file my 2012 federal tax return This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Where do i file my 2012 federal tax return If your annuity starting date is after 1997 and your annuity includes a survivor benefit for your spouse, this number is based on your combined ages. Where do i file my 2012 federal tax return Worksheet A. Where do i file my 2012 federal tax return   Use Worksheet A. Where do i file my 2012 federal tax return Simplified Method (near the end of this publication), to figure your taxable annuity. Where do i file my 2012 federal tax return Be sure to keep the completed worksheet. Where do i file my 2012 federal tax return It will help you figure your taxable amounts for later years. Where do i file my 2012 federal tax return Instead of Worksheet A, you generally can use the Simplified Method Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR to figure your taxable annuity. Where do i file my 2012 federal tax return However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. Where do i file my 2012 federal tax return Line 2. Where do i file my 2012 federal tax return   See Your cost , earlier, for an explanation of your cost in the plan. Where do i file my 2012 federal tax return If your annuity starting date is after November 18, 1996, and you chose the alternative annuity option (explained later), you must reduce your cost by the tax-free part of the lump-sum payment you received. Where do i file my 2012 federal tax return Line 3. Where do i file my 2012 federal tax return   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. Where do i file my 2012 federal tax return If your annuity starting date is after 1997, use: Table 1 for an annuity without a survivor benefit, or Table 2 for an annuity with a survivor benefit. Where do i file my 2012 federal tax return If your annuity starting date is before 1998, use Table 1. Where do i file my 2012 federal tax return Line 6. Where do i file my 2012 federal tax return   If you received contributions tax free before 2013, the amount previously recovered tax free that you must enter on line 6 is the total amount from line 10 of last year's worksheet. Where do i file my 2012 federal tax return If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, this amount includes the tax-free part of the lump-sum payment you received. Where do i file my 2012 federal tax return Example. Where do i file my 2012 federal tax return Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. Where do i file my 2012 federal tax return His annuity starting date is April 1, 2013, the annuity is paid in arrears, and he received his first monthly annuity payment on May 1, 2013. Where do i file my 2012 federal tax return He must use the Simplified Method to figure the tax-free part of his annuity benefits. Where do i file my 2012 federal tax return Bill's monthly annuity benefit is $1,000. Where do i file my 2012 federal tax return He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. Where do i file my 2012 federal tax return At his annuity starting date, he was 65 and Kathy was 57. Where do i file my 2012 federal tax return Bill's completed Worksheet A is shown later. Where do i file my 2012 federal tax return To complete line 3, he used Table 2 at the bottom of the worksheet and found that 310 is the number in the second column opposite the age range that includes 122 (his and Kathy's combined ages). Where do i file my 2012 federal tax return Bill keeps a copy of the completed worksheet for his records. Where do i file my 2012 federal tax return It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. Where do i file my 2012 federal tax return Bill's tax-free monthly amount is $100. Where do i file my 2012 federal tax return (See line 4 of the worksheet. Where do i file my 2012 federal tax return ) If he lives to collect more than 310 monthly payments, he will generally have to include in his gross income the full amount of any annuity payments received after 310 payments have been made. Where do i file my 2012 federal tax return If Bill does not live to collect 310 monthly payments and his wife begins to receive monthly payments, she also will exclude $100 from each monthly payment until 310 payments (Bill's and hers) have been collected. Where do i file my 2012 federal tax return If she dies before 310 payments have been made, a miscellaneous itemized deduction (not subject to the 2%-of-adjusted- gross-income limit) will be allowed for the unrecovered cost on her final income tax return. Where do i file my 2012 federal tax return General Rule If your annuity starting date is after November 18, 1996, you cannot use the General Rule to figure the tax-free part of your CSRS or FERS annuity. Where do i file my 2012 federal tax return If your annuity starting date is after July 1, 1986, but before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method. Where do i file my 2012 federal tax return If your annuity starting date is before July 2, 1986, you could have chosen to use the General Rule only if you could not use the Three-Year Rule. Where do i file my 2012 federal tax return Under the General Rule, you figure the tax-free part of each full monthly payment by multiplying the initial gross monthly rate of your annuity by an exclusion percentage. Where do i file my 2012 federal tax return Figuring this percentage is complex and requires the use of actuarial tables. Where do i file my 2012 federal tax return For these tables and other information about using the General Rule, see Publication 939. Where do i file my 2012 federal tax return Three-Year Rule If your annuity starting date was before July 2, 1986, you probably had to report your annuity using the Three-Year Rule. Where do i file my 2012 federal tax return Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. Where do i file my 2012 federal tax return After your cost was recovered, all payments became fully taxable. Where do i file my 2012 federal tax return You cannot use another rule to again exclude amounts from income. Where do i file my 2012 federal tax return The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. Where do i file my 2012 federal tax return Worksheet A. Where do i file my 2012 federal tax return Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. Where do i file my 2012 federal tax return 1. Where do i file my 2012 federal tax return Enter the total pension or annuity payments received this year. Where do i file my 2012 federal tax return Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Where do i file my 2012 federal tax return $ 8,000 2. Where do i file my 2012 federal tax return Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Where do i file my 2012 federal tax return See Your cost in Part II, Rules for Retirees, earlier 2. Where do i file my 2012 federal tax return 31,000 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Where do i file my 2012 federal tax return Otherwise, go to line 3. Where do i file my 2012 federal tax return   3. Where do i file my 2012 federal tax return Enter the appropriate number from Table 1 below. Where do i file my 2012 federal tax return But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Where do i file my 2012 federal tax return 3. Where do i file my 2012 federal tax return 310 4. Where do i file my 2012 federal tax return Divide line 2 by the number on line 3 4. Where do i file my 2012 federal tax return 100 5. Where do i file my 2012 federal tax return Multiply line 4 by the number of months for which this year's payments were made. Where do i file my 2012 federal tax return If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Where do i file my 2012 federal tax return Otherwise, go to line 6 5. Where do i file my 2012 federal tax return 800 6. Where do i file my 2012 federal tax return Enter any amounts previously recovered tax free in years after 1986. Where do i file my 2012 federal tax return This is the amount shown on line 10 of your worksheet for last year 6. Where do i file my 2012 federal tax return 0 7. Where do i file my 2012 federal tax return Subtract line 6 from line 2 7. Where do i file my 2012 federal tax return 31,000 8. Where do i file my 2012 federal tax return Enter the smaller of line 5 or line 7 8. Where do i file my 2012 federal tax return 800 9. Where do i file my 2012 federal tax return Taxable amount for year. Where do i file my 2012 federal tax return Subtract line 8 from line 1. Where do i file my 2012 federal tax return Enter the result, but not less than zero. Where do i file my 2012 federal tax return Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Where do i file my 2012 federal tax return If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Where do i file my 2012 federal tax return If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Where do i file my 2012 federal tax return If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. Where do i file my 2012 federal tax return $7,200 10. Where do i file my 2012 federal tax return Was your annuity starting date before 1987?   Yes. Where do i file my 2012 federal tax return Do not complete the rest of this worksheet. Where do i file my 2012 federal tax return    No. Where do i file my 2012 federal tax return Add lines 6 and 8. Where do i file my 2012 federal tax return This is the amount you have recovered tax free through 2013. Where do i file my 2012 federal tax return You will need this number if you need to fill out this worksheet next year 10. Where do i file my 2012 federal tax return 800 11. Where do i file my 2012 federal tax return Balance of cost to be recovered. Where do i file my 2012 federal tax return Subtract line 10 from line 2. Where do i file my 2012 federal tax return If zero, you will not have to complete this worksheet next year. Where do i file my 2012 federal tax return The payments you receive next year will generally be fully taxable 11. Where do i file my 2012 federal tax return $30,200 Table 1 for Line 3 Above    IF your age on your  annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. Where do i file my 2012 federal tax return Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. Where do i file my 2012 federal tax return If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. Where do i file my 2012 federal tax return You are eligible to make this choice if you meet all of the following requirements. Where do i file my 2012 federal tax return You are retiring, but not on disability. Where do i file my 2012 federal tax return You have a life-threatening illness or other critical medical condition. Where do i file my 2012 federal tax return You do not have a former spouse entitled to court ordered benefits based on your service. Where do i file my 2012 federal tax return If you are not eligible or do not choose this alternative annuity, you can skip the following discussion and go to Federal Gift Tax , later. Where do i file my 2012 federal tax return Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. Where do i file my 2012 federal tax return The tax-free part represents part of your cost. Where do i file my 2012 federal tax return The taxable part represents part of the earnings on your annuity contract. Where do i file my 2012 federal tax return Your lump-sum credit (discussed later) may include a deemed deposit or redeposit that is treated as being included in your lump-sum payment even though you do not actually receive such amounts. Where do i file my 2012 federal tax return Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. Where do i file my 2012 federal tax return Your taxable amount may therefore be more than the lump-sum payment you receive. Where do i file my 2012 federal tax return You must include the taxable part of the lump-sum payment in your income for the year you receive the payment unless you roll it over into another qualified plan or an IRA. Where do i file my 2012 federal tax return If you do not have OPM transfer the taxable amount to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. Where do i file my 2012 federal tax return See Rollover Rules , later, for information on how to make a rollover. Where do i file my 2012 federal tax return OPM can make a direct rollover only up to the amount of the lump-sum payment. Where do i file my 2012 federal tax return Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. Where do i file my 2012 federal tax return The taxable part of the lump-sum payment does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Where do i file my 2012 federal tax return It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55, even if you reach age 55 in the year you receive the lump-sum payment. Where do i file my 2012 federal tax return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Where do i file my 2012 federal tax return Worksheet B. Where do i file my 2012 federal tax return   Use Worksheet B. Where do i file my 2012 federal tax return Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. Where do i file my 2012 federal tax return Be sure to keep the completed worksheet for your records. Where do i file my 2012 federal tax return   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. Where do i file my 2012 federal tax return Lump-sum credit. Where do i file my 2012 federal tax return   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). Where do i file my 2012 federal tax return However, for purposes of the alternative annuity option, your lump-sum credit also may include deemed deposits and redeposits that OPM advanced to your retirement account so that you are given credit for the service they represent. Where do i file my 2012 federal tax return Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. Where do i file my 2012 federal tax return Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. Where do i file my 2012 federal tax return You are treated as if you had received a lump-sum payment equal to the amount of your lump-sum credit and then had made a repayment to OPM of the advanced amounts. Where do i file my 2012 federal tax return Present value of your annuity contract. Where do i file my 2012 federal tax return   The present value of your annuity contract is figured using actuarial tables provided by the IRS. Where do i file my 2012 federal tax return If you are receiving a lump-sum payment under the Alternative Annuity Option, you can write to the address below to find out the present value of your annuity contract. Where do i file my 2012 federal tax return Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. Where do i file my 2012 federal tax return , NW Washington, DC 20224-0002 Example. Where do i file my 2012 federal tax return David Brown retired from the federal government in 2013, one month after his 55th birthday. Where do i file my 2012 federal tax return He had contributed $31,000 to his retirement plan and chose to receive a lump-sum payment of that amount under the alternative annuity option. Where do i file my 2012 federal tax return The present value of his annuity contract was $155,000. Where do i file my 2012 federal tax return The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. Where do i file my 2012 federal tax return The taxable part ($24,800) is also his net cost in the plan, which is used to figure the taxable part of his reduced annuity payments. Where do i file my 2012 federal tax return See Reduced Annuity , later. Where do i file my 2012 federal tax return Worksheet B. Where do i file my 2012 federal tax return Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . Where do i file my 2012 federal tax return  1. Where do i file my 2012 federal tax return Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. Where do i file my 2012 federal tax return $ 31,000 2. Where do i file my 2012 federal tax return Enter the present value of your annuity contract 2. Where do i file my 2012 federal tax return 155,000 3. Where do i file my 2012 federal tax return Divide line 1 by line 2 3. Where do i file my 2012 federal tax return . Where do i file my 2012 federal tax return 20 4. Where do i file my 2012 federal tax return Tax-free amount. Where do i file my 2012 federal tax return Multiply line 1 by line 3. Where do i file my 2012 federal tax return (Caution: Do not include this amount on line 6 of Worksheet A in this publication. Where do i file my 2012 federal tax return ) 4. Where do i file my 2012 federal tax return $6,200 5. Where do i file my 2012 federal tax return Taxable amount (net cost in the plan). Where do i file my 2012 federal tax return Subtract line 4 from line 1. Where do i file my 2012 federal tax return Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Where do i file my 2012 federal tax return Also, enter this amount on line 2 of Worksheet A in this publication. Where do i file my 2012 federal tax return 5. Where do i file my 2012 federal tax return $24,800   Lump-sum payment in installments. Where do i file my 2012 federal tax return   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. Where do i file my 2012 federal tax return You will receive the first installment after you make the choice upon retirement. Where do i file my 2012 federal tax return The second installment will be paid to you, with interest, in the next calendar year. Where do i file my 2012 federal tax return (Exceptions to the installment rule are provided for cases of critical medical need. Where do i file my 2012 federal tax return )   Even though the lump-sum payment is made in installments, the overall tax treatment (explained at the beginning of this discussion) is the same as if the whole payment were paid at once. Where do i file my 2012 federal tax return If the payment has a tax-free part, you must treat the taxable part as received first. Where do i file my 2012 federal tax return How to report. Where do i file my 2012 federal tax return   Add any actual or deemed payment of your lump-sum credit (defined earlier) to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Where do i file my 2012 federal tax return Add the taxable part to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b, unless you roll over the taxable part to your traditional IRA or a qualified retirement plan. Where do i file my 2012 federal tax return    If you receive the lump-sum payment in two installments, include any interest paid with the second installment on line 8a of either Form 1040 or Form 1040A, or on line 9a of Form 1040NR. Where do i file my 2012 federal tax return Reduced Annuity If you have chosen to receive a lump-sum payment under the alternative annuity option, you also will receive reduced monthly annuity payments. Where do i file my 2012 federal tax return These annuity payments each will have a tax-free and a taxable part. Where do i file my 2012 federal tax return To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). Where do i file my 2012 federal tax return For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. Where do i file my 2012 federal tax return To complete Worksheet A, line 2, you must reduce your cost in the plan by the tax-free part of the lump-sum payment you received. Where do i file my 2012 federal tax return Enter as your net cost on line 2 the amount from Worksheet B, line 5. Where do i file my 2012 federal tax return Do not include the tax-free part of the lump-sum payment with other amounts recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. Where do i file my 2012 federal tax return Example. Where do i file my 2012 federal tax return The facts are the same as in the example for David Brown in the preceding discussion. Where do i file my 2012 federal tax return In addition, David received 10 annuity payments in 2013 of $1,200 each. Where do i file my 2012 federal tax return Using Worksheet A, he figures the taxable part of his annuity payments. Where do i file my 2012 federal tax return He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. Where do i file my 2012 federal tax return His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). Where do i file my 2012 federal tax return He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. Where do i file my 2012 federal tax return David's filled-in Worksheet A is shown on the next page. Where do i file my 2012 federal tax return Worksheet A. Where do i file my 2012 federal tax return Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . Where do i file my 2012 federal tax return 1. Where do i file my 2012 federal tax return Enter the total pension or annuity payments received this year. Where do i file my 2012 federal tax return Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Where do i file my 2012 federal tax return $ 12,000 2. Where do i file my 2012 federal tax return Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Where do i file my 2012 federal tax return See Your cost in Part II, Rules for Retirees, earlier 2. Where do i file my 2012 federal tax return 24,800 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Where do i file my 2012 federal tax return Otherwise, go to line 3. Where do i file my 2012 federal tax return   3. Where do i file my 2012 federal tax return Enter the appropriate number from Table 1 below. Where do i file my 2012 federal tax return But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Where do i file my 2012 federal tax return 3. Where do i file my 2012 federal tax return 360 4. Where do i file my 2012 federal tax return Divide line 2 by the number on line 3 4. Where do i file my 2012 federal tax return 68. Where do i file my 2012 federal tax return 89 5. Where do i file my 2012 federal tax return Multiply line 4 by the number of months for which this year's payments were made. Where do i file my 2012 federal tax return If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Where do i file my 2012 federal tax return Otherwise, go to line 6 5. Where do i file my 2012 federal tax return 688. Where do i file my 2012 federal tax return 90 6. Where do i file my 2012 federal tax return Enter any amounts previously recovered tax free in years after 1986. Where do i file my 2012 federal tax return This is the amount shown on line 10 of your worksheet for last year 6. Where do i file my 2012 federal tax return 0 7. Where do i file my 2012 federal tax return Subtract line 6 from line 2 7. Where do i file my 2012 federal tax return 24,800 8. Where do i file my 2012 federal tax return Enter the smaller of line 5 or line 7 8. Where do i file my 2012 federal tax return 688. Where do i file my 2012 federal tax return 90 9. Where do i file my 2012 federal tax return Taxable amount for year. Where do i file my 2012 federal tax return Subtract line 8 from line 1. Where do i file my 2012 federal tax return Enter the result, but not less than zero. Where do i file my 2012 federal tax return Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Where do i file my 2012 federal tax return If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Where do i file my 2012 federal tax return If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Where do i file my 2012 federal tax return If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. Where do i file my 2012 federal tax return $11,311. Where do i file my 2012 federal tax return 10 10. Where do i file my 2012 federal tax return Was your annuity starting date before 1987?   Yes. Where do i file my 2012 federal tax return Do not complete the rest of this worksheet. Where do i file my 2012 federal tax return    No. Where do i file my 2012 federal tax return Add lines 6 and 8. Where do i file my 2012 federal tax return This is the amount you have recovered tax free through 2013. Where do i file my 2012 federal tax return You will need this number if you need to fill out this worksheet next year 10. Where do i file my 2012 federal tax return 688. Where do i file my 2012 federal tax return 90 11. Where do i file my 2012 federal tax return Balance of cost to be recovered. Where do i file my 2012 federal tax return Subtract line 10 from line 2. Where do i file my 2012 federal tax return If zero, you will not have to complete this worksheet next year. Where do i file my 2012 federal tax return The payments you receive next year will generally be fully taxable 11. Where do i file my 2012 federal tax return $24,111. Where do i file my 2012 federal tax return 10 Table 1 for Line 3 Above    IF your age on your annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. Where do i file my 2012 federal tax return Reemployment after choosing the alternative annuity option. Where do i file my 2012 federal tax return If you chose this option when you retired and then you were reemployed by the Federal Government before retiring again, your Form CSA 1099R may show only the amount of your contributions to your retirement plan during your reemployment. Where do i file my 2012 federal tax return If the amount on the form does not include all your contributions, disregard it and use your total contributions to figure the taxable part of your annuity payments. Where do i file my 2012 federal tax return Annuity starting date before November 19, 1996. Where do i file my 2012 federal tax return   If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, the taxable and tax-free parts of your lump-sum payment and your annuity payments are figured using different rules. Where do i file my 2012 federal tax return Under those rules, you do not reduce your cost in the plan (Worksheet A, line 2) by the tax-free part of the lump-sum payment. Where do i file my 2012 federal tax return However, you must include that tax-free amount with other amounts previously recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. Where do i file my 2012 federal tax return Federal Gift Tax If, through the exercise or nonexercise of an election or option, you provide an annuity for your beneficiary at or after your death, you have made a gift. Where do i file my 2012 federal tax return The gift may be taxable for gift tax purposes. Where do i file my 2012 federal tax return The value of the gift is equal to the value of the annuity. Where do i file my 2012 federal tax return Joint and survivor annuity. Where do i file my 2012 federal tax return   If the gift is an interest in a joint and survivor annuity where only you and your spouse can receive payments before the death of the last spouse to die, the gift generally will qualify for the unlimited marital deduction. Where do i file my 2012 federal tax return This will eliminate any gift tax liability with regard to that gift. Where do i file my 2012 federal tax return   If you provide survivor annuity benefits for someone other than your current spouse, such as your former spouse, the unlimited marital deduction will not apply. Where do i file my 2012 federal tax return This may result in a taxable gift. Where do i file my 2012 federal tax return More information. Where do i file my 2012 federal tax return   For information about the gift tax, see Publication 950, Introduction to Estate and Gift Taxes, and Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and its instructions. Where do i file my 2012 federal tax return Retirement During the Past Year If you have recently retired, the following discussions covering annual leave, voluntary contributions, and community property may apply to you. Where do i file my 2012 federal tax return Annual leave. Where do i file my 2012 federal tax return   A payment for accrued annual leave received on retirement is a salary payment. Where do i file my 2012 federal tax return It is taxable as wages in the tax year you receive it. Where do i file my 2012 federal tax return Voluntary contributions. Where do i file my 2012 federal tax return   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. Where do i file my 2012 federal tax return They also include the regular contributions withheld from your salary after you have the years of service necessary for the maximum annuity allowed by law. Where do i file my 2012 federal tax return Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. Where do i file my 2012 federal tax return See Thrift Savings Plan , later. Where do i file my 2012 federal tax return Additional annuity benefit. Where do i file my 2012 federal tax return   If you choose to receive an additional annuity benefit from your voluntary contributions, it is treated separately from the annuity benefit that comes from the regular contributions deducted from your salary. Where do i file my 2012 federal tax return This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. Where do i file my 2012 federal tax return It does not matter that you receive only one monthly check covering both benefits. Where do i file my 2012 federal tax return Each year you will receive a Form CSA 1099R that will show how much of your total annuity received in the past year was from each type of benefit. Where do i file my 2012 federal tax return   Figure the taxable and tax-free parts of your additional monthly benefits from voluntary contributions using the rules that apply to regular CSRS and FERS annuities, as explained earlier. Where do i file my 2012 federal tax return Refund of voluntary contributions. Where do i file my 2012 federal tax return   If you choose to receive a refund of your voluntary contributions plus accrued interest, the interest is taxable to you in the tax year it is distributed unless you roll it over to a traditional IRA or another qualified retirement plan. Where do i file my 2012 federal tax return If you do not have OPM transfer the interest to a traditional IRA or other qualified retirement plan in a direct rollover, tax will be withheld at a 20% rate. Where do i file my 2012 federal tax return See Rollover Rules , later. Where do i file my 2012 federal tax return The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Where do i file my 2012 federal tax return It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55. Where do i file my 2012 federal tax return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Where do i file my 2012 federal tax return Community property laws. Where do i file my 2012 federal tax return   State community property laws apply to your annuity. Where do i file my 2012 federal tax return These laws will affect your income tax only if you file a return separately from your spouse. Where do i file my 2012 federal tax return   Generally, the determination of whether your annuity is separate income (taxable to you) or community income (taxable to both you and your spouse) is based on your marital status and domicile when you were working. Where do i file my 2012 federal tax return Regardless of whether you are now living in a community property state or a noncommunity property state, your current annuity may be community income if it is based on services you performed while married and domiciled in a community property state. Where do i file my 2012 federal tax return   At any time, you have only one domicile even though you may have more than one home. Where do i file my 2012 federal tax return Your domicile is your fixed and permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Where do i file my 2012 federal tax return The question of your domicile is mainly a matter of your intentions as indicated by your actions. Where do i file my 2012 federal tax return   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. Where do i file my 2012 federal tax return The division is based on your periods of service and domicile in community and noncommunity property states while you were married. Where do i file my 2012 federal tax return   For more information, see Publication 555, Community Property. Where do i file my 2012 federal tax return Reemployment After Retirement If you retired from federal service and are later rehired by the Federal Government as an employee, you can continue to receive your annuity during reemployment. Where do i file my 2012 federal tax return The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. Where do i file my 2012 federal tax return This amount is taxable as wages. Where do i file my 2012 federal tax return Your annuity will continue to be taxed just as it was before. Where do i file my 2012 federal tax return If you are still recovering your cost, you continue to do so. Where do i file my 2012 federal tax return If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. Where do i file my 2012 federal tax return Nonresident Aliens The following special rules apply to nonresident alien federal employees performing services outside the United States and to nonresident alien retirees and beneficiaries. Where do i file my 2012 federal tax return A nonresident alien is an individual who is not a citizen or a resident alien of the United States. Where do i file my 2012 federal tax return Special rule for figuring your total contributions. Where do i file my 2012 federal tax return   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. Where do i file my 2012 federal tax return You include government contributions that would not have been taxable to you at the time they were contributed if they had been paid directly to you. Where do i file my 2012 federal tax return For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. Where do i file my 2012 federal tax return Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. Where do i file my 2012 federal tax return   This method of figuring your total contributions does not apply to any contributions the government made on your behalf after you became a citizen or a resident alien of the United States. Where do i file my 2012 federal tax return Limit on taxable amount. Where do i file my 2012 federal tax return   There is a limit on the taxable amount of payments received from the CSRS, the FERS, or the TSP by a nonresident alien retiree or nonresident alien beneficiary. Where do i file my 2012 federal tax return Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. Where do i file my 2012 federal tax return The numerator of the fraction is the retiree's total U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Government basic pay, other than tax-exempt pay for services performed outside the United States. Where do i file my 2012 federal tax return The denominator is the retiree's total U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Government basic pay for all services. Where do i file my 2012 federal tax return    Basic pay includes regular pay plus any standby differential. Where do i file my 2012 federal tax return It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. Where do i file my 2012 federal tax return   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. Where do i file my 2012 federal tax return (For an annuity, first complete Worksheet A in this publication. Where do i file my 2012 federal tax return ) Worksheet C. Where do i file my 2012 federal tax return Limited Taxable Amount for Nonresident Alien 1. Where do i file my 2012 federal tax return Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Where do i file my 2012 federal tax return   2. Where do i file my 2012 federal tax return Enter the total U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Government basic pay other than tax-exempt pay for services performed outside the United States 2. Where do i file my 2012 federal tax return   3. Where do i file my 2012 federal tax return Enter the total U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Government basic pay for all services 3. Where do i file my 2012 federal tax return   4. Where do i file my 2012 federal tax return Divide line 2 by line 3 4. Where do i file my 2012 federal tax return   5. Where do i file my 2012 federal tax return Limited taxable amount. Where do i file my 2012 federal tax return Multiply line 1 by line 4. Where do i file my 2012 federal tax return Enter this amount on Form 1040NR, line 17b 5. Where do i file my 2012 federal tax return   Example 1. Where do i file my 2012 federal tax return You are a nonresident alien who performed all services for the U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Government abroad as a nonresident alien. Where do i file my 2012 federal tax return You retired and began to receive a monthly annuity of $200. Where do i file my 2012 federal tax return Your total basic pay for all services for the U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Government was $100,000. Where do i file my 2012 federal tax return All of your basic pay was tax exempt because it was not U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return source income. Where do i file my 2012 federal tax return The taxable amount of your annuity using Worksheet A in this publication is $720. Where do i file my 2012 federal tax return You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Where do i file my 2012 federal tax return Worksheet C. Where do i file my 2012 federal tax return Limited Taxable Amount for Nonresident Alien — Example 1 1. Where do i file my 2012 federal tax return Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Where do i file my 2012 federal tax return $ 720 2. Where do i file my 2012 federal tax return Enter the total U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Government basic pay other than tax-exempt pay for services performed outside the United States 2. Where do i file my 2012 federal tax return 0 3. Where do i file my 2012 federal tax return Enter the total U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Government basic pay for all services 3. Where do i file my 2012 federal tax return 100,000 4. Where do i file my 2012 federal tax return Divide line 2 by line 3 4. Where do i file my 2012 federal tax return 0 5. Where do i file my 2012 federal tax return Limited taxable amount. Where do i file my 2012 federal tax return Multiply line 1 by line 4. Where do i file my 2012 federal tax return Enter this amount on Form 1040NR, line 17b 5. Where do i file my 2012 federal tax return 0 Example 2. Where do i file my 2012 federal tax return You are a nonresident alien who performed services for the U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Government as a nonresident alien both within the United States and abroad. Where do i file my 2012 federal tax return You retired and began to receive a monthly annuity of $240. Where do i file my 2012 federal tax return Your total basic pay for your services for the U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Government was $120,000; $40,000 was for work done in the United States and $80,000 was for your work done in a foreign country. Where do i file my 2012 federal tax return The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return source income. Where do i file my 2012 federal tax return The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. Where do i file my 2012 federal tax return You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Where do i file my 2012 federal tax return Worksheet C. Where do i file my 2012 federal tax return Limited Taxable Amount for Nonresident Alien — Example 2 1. Where do i file my 2012 federal tax return Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Where do i file my 2012 federal tax return $ 1,980 2. Where do i file my 2012 federal tax return Enter the total U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Government basic pay other than tax-exempt pay for services performed outside the United States 2. Where do i file my 2012 federal tax return 40,000 3. Where do i file my 2012 federal tax return Enter the total U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Government basic pay for all services 3. Where do i file my 2012 federal tax return 120,000 4. Where do i file my 2012 federal tax return Divide line 2 by line 3 4. Where do i file my 2012 federal tax return . Where do i file my 2012 federal tax return 333 5. Where do i file my 2012 federal tax return Limited taxable amount. Where do i file my 2012 federal tax return Multiply line 1 by line 4. Where do i file my 2012 federal tax return Enter this amount on Form 1040NR, line 17b 5. Where do i file my 2012 federal tax return 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. Where do i file my 2012 federal tax return (However, see Roth TSP balance and Uniformed services TSP accounts, next. Where do i file my 2012 federal tax return ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. Where do i file my 2012 federal tax return The way that you withdraw your account balance determines when you must pay the tax. Where do i file my 2012 federal tax return Roth TSP balance. Where do i file my 2012 federal tax return   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. Where do i file my 2012 federal tax return This means Roth TSP contributions are included in your income. Where do i file my 2012 federal tax return The contribution limits are the same as the traditional TSP. Where do i file my 2012 federal tax return You can elect to have part or all of your TSP contributions designated as a Roth TSP. Where do i file my 2012 federal tax return Agency contributions will be part of your traditional TSP balance. Where do i file my 2012 federal tax return Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. Where do i file my 2012 federal tax return   Qualified distributions from your Roth TSP are not included in income. Where do i file my 2012 federal tax return This applies to both your cost in the account and income earned on that account. Where do i file my 2012 federal tax return A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. Where do i file my 2012 federal tax return   For more information, go to the TSP website, www. Where do i file my 2012 federal tax return tsp. Where do i file my 2012 federal tax return gov, or the TSP Service Office. Where do i file my 2012 federal tax return See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. Where do i file my 2012 federal tax return Uniformed services TSP accounts. Where do i file my 2012 federal tax return   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. Where do i file my 2012 federal tax return However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. Where do i file my 2012 federal tax return See Roth TSP balance discussed previously to get more information about Roth contributions. Where do i file my 2012 federal tax return The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Where do i file my 2012 federal tax return You can get more information from the TSP website, www. Where do i file my 2012 federal tax return tsp. Where do i file my 2012 federal tax return gov, or the TSP Service Office. Where do i file my 2012 federal tax return Direct rollover by the TSP. Where do i file my 2012 federal tax return   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a traditional IRA or other qualified retirement plan, the tax on that part is deferred until you receive payments from the traditional IRA or other plan. Where do i file my 2012 federal tax return However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Where do i file my 2012 federal tax return Also, see Rollover Rules , later. Where do i file my 2012 federal tax return Direct rollover by the TSP to a Roth IRA. Where do i file my 2012 federal tax return   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a Roth IRA, the amount transferred will be taxed in the current year. Where do i file my 2012 federal tax return However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Where do i file my 2012 federal tax return Also, see Rollovers to Roth IRAs for more information, later. Where do i file my 2012 federal tax return Note. Where do i file my 2012 federal tax return A direct rollover of your Roth contributions and its earnings (if certain conditions are met, see Roth TSP balance , earlier) in your TSP account to a Roth 401(k), Roth 403(b), Roth 457(b), or Roth IRA are not subject to tax when they are transferred or when you receive payments from those accounts at a later date. Where do i file my 2012 federal tax return This is because you already paid tax on those contributions. Where do i file my 2012 federal tax return You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. Where do i file my 2012 federal tax return TSP annuity. Where do i file my 2012 federal tax return   If you ask the TSP to buy an annuity with the money in your account, from traditional contributions and its earnings, the annuity payments are taxed when you receive them. Where do i file my 2012 federal tax return The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. Where do i file my 2012 federal tax return However, there is no tax on the annuity payments if the annuity is purchased using the money in your account from Roth contributions and its earnings if certain conditions are met. Where do i file my 2012 federal tax return See Roth TSP balance , earlier. Where do i file my 2012 federal tax return This is because you already paid tax on those contributions. Where do i file my 2012 federal tax return Cash withdrawals. Where do i file my 2012 federal tax return   If you withdraw any of the money in your TSP account, from traditional contributions and its earnings, it is generally taxed as ordinary income when you receive it unless you roll it over into a traditional IRA or other qualified plan. Where do i file my 2012 federal tax return (See Rollover Rules , later. Where do i file my 2012 federal tax return ) If you receive your entire TSP account balance in a single tax year, you may be able to use the 10-year tax option to figure your tax. Where do i file my 2012 federal tax return See Lump-Sum Distributions in Publication 575 for details. Where do i file my 2012 federal tax return However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. Where do i file my 2012 federal tax return See Roth TSP balance , earlier. Where do i file my 2012 federal tax return    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. Where do i file my 2012 federal tax return   If you receive a single payment or you choose to receive your account balance in monthly payments over a period of less than 10 years, the TSP generally must withhold 20% for federal income tax. Where do i file my 2012 federal tax return If you choose to receive your account balance in monthly payments over a period of 10 or more years or a period based on your life expectancy, the payments are subject to withholding as if you are married with three withholding allowances, unless you submit a withholding certificate. Where do i file my 2012 federal tax return See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. Where do i file my 2012 federal tax return However, there is no withholding requirement for amounts withdrawn from your TSP account that is from Roth contributions and its earnings, if certain conditions are met. Where do i file my 2012 federal tax return See Roth TSP balance , earlier, for a discussion of those conditions. Where do i file my 2012 federal tax return Tax on early distributions. Where do i file my 2012 federal tax return   Any money paid to you from your TSP account before you reach age 59½ may be subject to an additional 10% tax on early distributions. Where do i file my 2012 federal tax return However, this additional tax does not apply in certain situations, including any of the following. Where do i file my 2012 federal tax return You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. Where do i file my 2012 federal tax return You choose to receive your account balance in monthly payments based on your life expectancy. Where do i file my 2012 federal tax return You are totally and permanently disabled. Where do i file my 2012 federal tax return You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). Where do i file my 2012 federal tax return The earnings may be subject to the 10% tax depending on whether you met certain conditions. Where do i file my 2012 federal tax return See Roth TSP balance , earlier. Where do i file my 2012 federal tax return   For more information, see Tax on Early Distributions in Publication 575. Where do i file my 2012 federal tax return Outstanding loan. Where do i file my 2012 federal tax return   If the TSP declares a distribution from your account because money you borrowed has not been repaid when you separate from government service, your account is reduced and the amount of the distribution (your unpaid loan balance and any unpaid interest), from traditional contributions and its earnings, is taxed in the year declared. Where do i file my 2012 federal tax return The distribution also may be subject to the additional 10% tax on early distributions. Where do i file my 2012 federal tax return However, the tax will be deferred if you make a rollover contribution to a traditional IRA or other qualified plan equal to the declared distribution amount. Where do i file my 2012 federal tax return See Rollover Rules , later. Where do i file my 2012 federal tax return   If you withdraw any money from your TSP account in that same year, the TSP must withhold income tax of 20% of the total of the declared distribution and the amount withdrawn. Where do i file my 2012 federal tax return However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. Where do i file my 2012 federal tax return See Roth TSP balance , earlier. Where do i file my 2012 federal tax return More information. Where do i file my 2012 federal tax return   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. Where do i file my 2012 federal tax return Also, see Important Tax Information About Payments From Your TSP Account and Special Tax Withholding Rules for Thrift Savings Plan Payments to Nonresident Aliens, which are available from your agency personnel office or from the TSP by calling 1-TSP-YOU-FIRST (1-877-968-3778) and for participants who are deaf, hard of hearing, or have a speech disability, call 1-TSP-THRIFT5 (1-877-847-4385). Where do i file my 2012 federal tax return    The above documents are also available on the TSP website at www. Where do i file my 2012 federal tax return tsp. Where do i file my 2012 federal tax return gov. Where do i file my 2012 federal tax return Select “Forms & Publications. Where do i file my 2012 federal tax return ” Rollover Rules Generally, a rollover is a tax-free withdrawal of cash or other assets from one qualified retirement plan or traditional IRA and its reinvestment in another qualified retirement plan or traditional IRA. Where do i file my 2012 federal tax return You do not include the amount rolled over in your income, and you cannot take a deduction for it. Where do i file my 2012 federal tax return The amount rolled over is taxed later as the new program pays that amount to you. Where do i file my 2012 federal tax return If you roll over amounts into a traditional IRA, later distributions of these amounts from the traditional IRA do not qualify for the capital gain or the 10-year tax option. Where do i file my 2012 federal tax return However, capital gain treatment or the 10-year tax option will be restored if the traditional IRA contains only amounts rolled over from a qualified plan and these amounts are rolled over from the traditional IRA into a qualified retirement plan. Where do i file my 2012 federal tax return To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. Where do i file my 2012 federal tax return You can also roll over a distribution from a qualified retirement plan into a Roth IRA. Where do i file my 2012 federal tax return Although the transfer of a distribution into a Roth IRA is considered a rollover for Roth IRA purposes, it is not a tax-free transfer unless you are rolling over amounts from Roth contributions and its earnings. Where do i file my 2012 federal tax return See Rollovers to Roth IRAs , later, for more information. Where do i file my 2012 federal tax return Qualified retirement plan. Where do i file my 2012 federal tax return   For this purpose, a qualified retirement plan generally is: A qualified employee plan, A qualified employee annuity, A tax-sheltered annuity plan (403(b) plan), or An eligible state or local government section 457 deferred compensation plan. Where do i file my 2012 federal tax return The CSRS, FERS, and TSP are considered qualified retirement plans. Where do i file my 2012 federal tax return Distributions eligible for rollover treatment. Where do i file my 2012 federal tax return   If you receive a refund of your CSRS or FERS contributions when you leave government service, you can roll over any interest you receive on the contributions. Where do i file my 2012 federal tax return You cannot roll over any part of your CSRS or FERS annuity payments. Where do i file my 2012 federal tax return   You can roll over a distribution of any part of your TSP account balance except: A distribution of your account balance that you choose to receive in monthly payments over: Your life expectancy, The joint life expectancies of you and your beneficiary, or A period of 10 years or more, A required minimum distribution generally beginning at age 70½, A declared distribution because of an unrepaid loan, if you have not separated from government service (see Outstanding loan under Thrift Savings Plan, earlier), or A hardship distribution. Where do i file my 2012 federal tax return   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. Where do i file my 2012 federal tax return However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. Where do i file my 2012 federal tax return Direct rollover option. Where do i file my 2012 federal tax return   You can choose to have the OPM or TSP transfer any part of an eligible rollover distribution directly to another qualified retirement plan that accepts rollover distributions or to a traditional IRA or Roth IRA. Where do i file my 2012 federal tax return   There is an automatic rollover requirement for mandatory distributions. Where do i file my 2012 federal tax return A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. Where do i file my 2012 federal tax return The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. Where do i file my 2012 federal tax return You can choose to have the distribution paid directly to you or rolled over directly to your traditional or Roth IRA or another qualified retirement plan. Where do i file my 2012 federal tax return If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. Where do i file my 2012 federal tax return No tax withheld. Where do i file my 2012 federal tax return   If you choose the direct rollover option or have an automatic rollover, no tax will be withheld from any part of the distribution that is directly paid to the trustee of the other plan. Where do i file my 2012 federal tax return However, if the rollover is to a Roth IRA, you may want to choose to have tax withheld since any amount rolled over is generally included in income. Where do i file my 2012 federal tax return Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. Where do i file my 2012 federal tax return Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. Where do i file my 2012 federal tax return Payment to you option. Where do i file my 2012 federal tax return   If an eligible rollover distribution is paid to you, the OPM or TSP must withhold 20% for income tax even if you plan to roll over the distribution to another qualified retirement plan, traditional or Roth IRA. Where do i file my 2012 federal tax return However, the full amount is treated as distributed to you even though you actually receive only 80%. Where do i file my 2012 federal tax return You generally must include in income any part (including the part withheld) that you do not roll over within 60 days to another qualified retirement plan or to a traditional IRA. Where do i file my 2012 federal tax return Rollovers to Roth IRAs are generally included in income. Where do i file my 2012 federal tax return Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. Where do i file my 2012 federal tax return If you leave government service before the calendar year in which you reach age 55 and are under age 59½ when a distribution is paid to you, you may have to pay an additional 10% tax on any part, including any tax withheld, that you do not roll over. Where do i file my 2012 federal tax return However, distributions from Roth contributions will not be subject to the 10% additional tax because it is a return of your cost (after-tax money). Where do i file my 2012 federal tax return Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. Where do i file my 2012 federal tax return See Roth TSP balance , earlier. Where do i file my 2012 federal tax return Also, see Tax on Early Distributions in Publication 575. Where do i file my 2012 federal tax return Exception to withholding. Where do i file my 2012 federal tax return   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. Where do i file my 2012 federal tax return Partial rollovers. Where do i file my 2012 federal tax return   A lump-sum distribution may qualify for capital gain treatment or the 10-year tax option if the plan participant was born before January 2, 1936. Where do i file my 2012 federal tax return See Lump-Sum Distributions in Publication 575. Where do i file my 2012 federal tax return However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. Where do i file my 2012 federal tax return Rolling over more than amount received. Where do i file my 2012 federal tax return   If you want to roll over more of an eligible rollover distribution than the amount you received after income tax was withheld, you will have to add funds from some other source (such as your savings or borrowed amounts). Where do i file my 2012 federal tax return Example. Where do i file my 2012 federal tax return You left government service at age 53. Where do i file my 2012 federal tax return On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you