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Where To File A 1040x

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Where To File A 1040x

Where to file a 1040x Publication 575 - Main Content Table of Contents General InformationPension. Where to file a 1040x Annuity. Where to file a 1040x Qualified employee plan. Where to file a 1040x Qualified employee annuity. Where to file a 1040x Designated Roth account. Where to file a 1040x Tax-sheltered annuity plan. Where to file a 1040x Fixed-period annuities. Where to file a 1040x Annuities for a single life. Where to file a 1040x Joint and survivor annuities. Where to file a 1040x Variable annuities. Where to file a 1040x Disability pensions. Where to file a 1040x Variable Annuities Section 457 Deferred Compensation Plans Disability Pensions Insurance Premiums for Retired Public Safety Officers Railroad Retirement Benefits Withholding Tax and Estimated Tax Cost (Investment in the Contract)Foreign employment contributions while a nonresident alien. Where to file a 1040x Taxation of Periodic PaymentsPeriod of participation. Where to file a 1040x Fully Taxable Payments Partly Taxable Payments Taxation of Nonperiodic PaymentsFiguring the Taxable Amount Loans Treated as Distributions Transfers of Annuity Contracts Lump-Sum Distributions RolloversExceptions. Where to file a 1040x No tax withheld. Where to file a 1040x Partial rollovers. Where to file a 1040x Frozen deposits. Where to file a 1040x Reasonable period of time. Where to file a 1040x 20% Mandatory withholding. Where to file a 1040x How to report. Where to file a 1040x How to report. Where to file a 1040x Special rule for Roth IRAs and designated Roth accounts. Where to file a 1040x Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and BeneficiariesGuaranteed payments. Where to file a 1040x How To Get Tax HelpLow Income Taxpayer Clinics General Information Definitions. Where to file a 1040x   Some of the terms used in this publication are defined in the following paragraphs. Where to file a 1040x Pension. Where to file a 1040x   A pension is generally a series of definitely determinable payments made to you after you retire from work. Where to file a 1040x Pension payments are made regularly and are based on such factors as years of service and prior compensation. Where to file a 1040x Annuity. Where to file a 1040x   An annuity is a series of payments under a contract made at regular intervals over a period of more than one full year. Where to file a 1040x They can be either fixed (under which you receive a definite amount) or variable (not fixed). Where to file a 1040x You can buy the contract alone or with the help of your employer. Where to file a 1040x Qualified employee plan. Where to file a 1040x   A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries and that meets Internal Revenue Code requirements. Where to file a 1040x It qualifies for special tax benefits, such as tax deferral for employer contributions and capital gain treatment or the 10-year tax option for lump-sum distributions (if participants qualify). Where to file a 1040x To determine whether your plan is a qualified plan, check with your employer or the plan administrator. Where to file a 1040x Qualified employee annuity. Where to file a 1040x   A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. Where to file a 1040x Designated Roth account. Where to file a 1040x   A designated Roth account is a separate account created under a qualified Roth contribution program to which participants may elect to have part or all of their elective deferrals to a 401(k), 403(b), or 457(b) plan designated as Roth contributions. Where to file a 1040x Elective deferrals that are designated as Roth contributions are included in your income. Where to file a 1040x However, qualified distributions (explained later) are not included in your income. Where to file a 1040x You should check with your plan administrator to determine if your plan will accept designated Roth contributions. Where to file a 1040x Tax-sheltered annuity plan. Where to file a 1040x   A tax-sheltered annuity plan (often referred to as a 403(b) plan or a tax-deferred annuity plan) is a retirement plan for employees of public schools and certain tax-exempt organizations. Where to file a 1040x Generally, a tax-sheltered annuity plan provides retirement benefits by purchasing annuity contracts for its participants. Where to file a 1040x Types of pensions and annuities. Where to file a 1040x   Pensions and annuities include the following types. Where to file a 1040x Fixed-period annuities. Where to file a 1040x   You receive definite amounts at regular intervals for a specified length of time. Where to file a 1040x Annuities for a single life. Where to file a 1040x   You receive definite amounts at regular intervals for life. Where to file a 1040x The payments end at death. Where to file a 1040x Joint and survivor annuities. Where to file a 1040x   The first annuitant receives a definite amount at regular intervals for life. Where to file a 1040x After he or she dies, a second annuitant receives a definite amount at regular intervals for life. Where to file a 1040x The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. Where to file a 1040x Variable annuities. Where to file a 1040x   You receive payments that may vary in amount for a specified length of time or for life. Where to file a 1040x The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds, cost-of-living indexes, or earnings from a mutual fund. Where to file a 1040x Disability pensions. Where to file a 1040x   You receive disability payments because you retired on disability and have not reached minimum retirement age. Where to file a 1040x More than one program. Where to file a 1040x   You may receive employee plan benefits from more than one program under a single trust or plan of your employer. Where to file a 1040x If you participate in more than one program, you may have to treat each as a separate pension or annuity contract, depending upon the facts in each case. Where to file a 1040x Also, you may be considered to have received more than one pension or annuity. Where to file a 1040x Your former employer or the plan administrator should be able to tell you if you have more than one contract. Where to file a 1040x Example. Where to file a 1040x Your employer set up a noncontributory profit-sharing plan for its employees. Where to file a 1040x The plan provides that the amount held in the account of each participant will be paid when that participant retires. Where to file a 1040x Your employer also set up a contributory defined benefit pension plan for its employees providing for the payment of a lifetime pension to each participant after retirement. Where to file a 1040x The amount of any distribution from the profit-sharing plan depends on the contributions (including allocated forfeitures) made for the participant and the earnings from those contributions. Where to file a 1040x Under the pension plan, however, a formula determines the amount of the pension benefits. Where to file a 1040x The amount of contributions is the amount necessary to provide that pension. Where to file a 1040x Each plan is a separate program and a separate contract. Where to file a 1040x If you get benefits from these plans, you must account for each separately, even though the benefits from both may be included in the same check. Where to file a 1040x Distributions from a designated Roth account are treated separately from other distributions from the plan. Where to file a 1040x Qualified domestic relations order (QDRO). Where to file a 1040x   A QDRO is a judgment, decree, or order relating to payment of child support, alimony, or marital property rights to a spouse, former spouse, child, or other dependent of a participant in a retirement plan. Where to file a 1040x The QDRO must contain certain specific information, such as the name and last known mailing address of the participant and each alternate payee, and the amount or percentage of the participant's benefits to be paid to each alternate payee. Where to file a 1040x A QDRO may not award an amount or form of benefit that is not available under the plan. Where to file a 1040x   A spouse or former spouse who receives part of the benefits from a retirement plan under a QDRO reports the payments received as if he or she were a plan participant. Where to file a 1040x The spouse or former spouse is allocated a share of the participant's cost (investment in the contract) equal to the cost times a fraction. Where to file a 1040x The numerator of the fraction is the present value of the benefits payable to the spouse or former spouse. Where to file a 1040x The denominator is the present value of all benefits payable to the participant. Where to file a 1040x   A distribution that is paid to a child or other dependent under a QDRO is taxed to the plan participant. Where to file a 1040x Variable Annuities The tax rules in this publication apply both to annuities that provide fixed payments and to annuities that provide payments that vary in amount based on investment results or other factors. Where to file a 1040x For example, they apply to commercial variable annuity contracts, whether bought by an employee retirement plan for its participants or bought directly from the issuer by an individual investor. Where to file a 1040x Under these contracts, the owner can generally allocate the purchase payments among several types of investment portfolios or mutual funds and the contract value is determined by the performance of those investments. Where to file a 1040x The earnings are not taxed until distributed either in a withdrawal or in annuity payments. Where to file a 1040x The taxable part of a distribution is treated as ordinary income. Where to file a 1040x Net investment income tax. Where to file a 1040x   Beginning in 2013, annuities under a nonqualified plan are included in calculating your net investment income for the net investment income tax (NIIT). Where to file a 1040x For information see the Instructions for Form 8960, Net Investment Income Tax — Individuals, Estates and Trusts. Where to file a 1040x For information on the tax treatment of a transfer or exchange of a variable annuity contract, see Transfers of Annuity Contracts under Taxation of Nonperiodic Payments, later. Where to file a 1040x Withdrawals. Where to file a 1040x   If you withdraw funds before your annuity starting date and your annuity is under a qualified retirement plan, a ratable part of the amount withdrawn is tax free. Where to file a 1040x The tax-free part is based on the ratio of your cost (investment in the contract) to your account balance under the plan. Where to file a 1040x   If your annuity is under a nonqualified plan (including a contract you bought directly from the issuer), the amount withdrawn is allocated first to earnings (the taxable part) and then to your cost (the tax-free part). Where to file a 1040x However, if you bought your annuity contract before August 14, 1982, a different allocation applies to the investment before that date and the earnings on that investment. Where to file a 1040x To the extent the amount withdrawn does not exceed that investment and earnings, it is allocated first to your cost (the tax-free part) and then to earnings (the taxable part). Where to file a 1040x   If you withdraw funds (other than as an annuity) on or after your annuity starting date, the entire amount withdrawn is generally taxable. Where to file a 1040x   The amount you receive in a full surrender of your annuity contract at any time is tax free to the extent of any cost that you have not previously recovered tax free. Where to file a 1040x The rest is taxable. Where to file a 1040x   For more information on the tax treatment of withdrawals, see Taxation of Nonperiodic Payments , later. Where to file a 1040x If you withdraw funds from your annuity before you reach age 59½, also see Tax on Early Distributions under Special Additional Taxes, later. Where to file a 1040x Annuity payments. Where to file a 1040x   If you receive annuity payments under a variable annuity plan or contract, you recover your cost tax free under either the Simplified Method or the General Rule, as explained under Taxation of Periodic Payments , later. Where to file a 1040x For a variable annuity paid under a qualified plan, you generally must use the Simplified Method. Where to file a 1040x For a variable annuity paid under a nonqualified plan (including a contract you bought directly from the issuer), you must use a special computation under the General Rule. Where to file a 1040x For more information, see Variable annuities in Publication 939 under Computation Under the General Rule. Where to file a 1040x Death benefits. Where to file a 1040x    If you receive a single-sum distribution from a variable annuity contract because of the death of the owner or annuitant, the distribution is generally taxable only to the extent it is more than the unrecovered cost of the contract. Where to file a 1040x If you choose to receive an annuity, the payments are subject to tax as described above. Where to file a 1040x If the contract provides a joint and survivor annuity and the primary annuitant had received annuity payments before death, you figure the tax-free part of annuity payments you receive as the survivor in the same way the primary annuitant did. Where to file a 1040x See Survivors and Beneficiaries , later. Where to file a 1040x Section 457 Deferred Compensation Plans If you work for a state or local government or for a tax-exempt organization, you may be able to participate in a section 457 deferred compensation plan. Where to file a 1040x If your plan is an eligible plan, you are not taxed currently on pay that is deferred under the plan or on any earnings from the plan's investment of the deferred pay. Where to file a 1040x You are generally taxed on amounts deferred in an eligible state or local government plan only when they are distributed from the plan. Where to file a 1040x You are taxed on amounts deferred in an eligible tax-exempt organization plan when they are distributed or otherwise made available to you. Where to file a 1040x Your 457(b) plan may have a designated Roth account option. Where to file a 1040x If so, you may be able to roll over amounts to the designated Roth account or make contributions. Where to file a 1040x Elective deferrals to a designated Roth account are included in your income. Where to file a 1040x Qualified distributions (explained later) are not included in your income. Where to file a 1040x See the Designated Roth accounts discussion under Taxation of Periodic Payments, later. Where to file a 1040x This publication covers the tax treatment of benefits under eligible section 457 plans, but it does not cover the treatment of deferrals. Where to file a 1040x For information on deferrals under section 457 plans, see Retirement Plan Contributions under Employee Compensation in Publication 525. Where to file a 1040x Is your plan eligible?   To find out if your plan is an eligible plan, check with your employer. Where to file a 1040x Plans that are not eligible section 457 plans include the following: Bona fide vacation leave, sick leave, compensatory time, severance pay, disability pay, or death benefit plans. Where to file a 1040x Nonelective deferred compensation plans for nonemployees (independent contractors). Where to file a 1040x Deferred compensation plans maintained by churches. Where to file a 1040x Length of service award plans for bona fide volunteer firefighters and emergency medical personnel. Where to file a 1040x An exception applies if the total amount paid to a volunteer exceeds $3,000 for any year of service. Where to file a 1040x Disability Pensions If you retired on disability, you generally must include in income any disability pension you receive under a plan that is paid for by your employer. Where to file a 1040x You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A or on line 8 of Form 1040NR until you reach minimum retirement age. Where to file a 1040x Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Where to file a 1040x You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Where to file a 1040x For information on this credit, see Publication 524. Where to file a 1040x Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Where to file a 1040x Report the payments on Form 1040, lines 16a and 16b; Form 1040A, lines 12a and 12b; or on Form 1040NR, lines 17a and 17b. Where to file a 1040x Disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies) are not included in income. Where to file a 1040x For more information about payments to survivors of terrorist attacks, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. Where to file a 1040x Insurance Premiums for Retired Public Safety Officers If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. Where to file a 1040x The premiums can be for coverage for you, your spouse, or dependents. Where to file a 1040x The distribution must be made directly from the plan to the insurance provider. Where to file a 1040x You can exclude from income the smaller of the amount of the insurance premiums or $3,000. Where to file a 1040x You can only make this election for amounts that would otherwise be included in your income. Where to file a 1040x The amount excluded from your income cannot be used to claim a medical expense deduction. Where to file a 1040x An eligible retirement plan is a governmental plan that is: a qualified trust, a section 403(a) plan, a section 403(b) annuity, or a section 457(b) plan. Where to file a 1040x If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. Where to file a 1040x The amount shown in box 2a of Form 1099-R does not reflect this exclusion. Where to file a 1040x Report your total distributions on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Where to file a 1040x Report the taxable amount on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Where to file a 1040x Enter “PSO” next to the appropriate line on which you report the taxable amount. Where to file a 1040x If you are retired on disability and reporting your disability pension on line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to the applicable line. Where to file a 1040x Railroad Retirement Benefits Benefits paid under the Railroad Retirement Act fall into two categories. Where to file a 1040x These categories are treated differently for income tax purposes. Where to file a 1040x The first category is the amount of tier 1 railroad retirement benefits that equals the social security benefit that a railroad employee or beneficiary would have been entitled to receive under the social security system. Where to file a 1040x This part of the tier 1 benefit is the social security equivalent benefit (SSEB) and you treat it for tax purposes like social security benefits. Where to file a 1040x If you received, repaid, or had tax withheld from the SSEB portion of tier 1 benefits during 2013, you will receive Form RRB-1099, Payments by the Railroad Retirement Board (or Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, if you are a nonresident alien) from the U. Where to file a 1040x S. Where to file a 1040x Railroad Retirement Board (RRB). Where to file a 1040x For more information about the tax treatment of the SSEB portion of tier 1 benefits and Forms RRB-1099 and RRB-1042S, see Publication 915. Where to file a 1040x The second category contains the rest of the tier 1 railroad retirement benefits, called the non-social security equivalent benefit (NSSEB). Where to file a 1040x It also contains any tier 2 benefit, vested dual benefit (VDB), and supplemental annuity benefit. Where to file a 1040x Treat this category of benefits, shown on Form RRB-1099-R, as an amount received from a qualified employee plan. Where to file a 1040x This allows for the tax-free (nontaxable) recovery of employee contributions from the tier 2 benefits and the NSSEB part of the tier 1 benefits. Where to file a 1040x (The NSSEB and tier 2 benefits, less certain repayments, are combined into one amount called the Contributory Amount Paid on Form RRB-1099-R. Where to file a 1040x ) Vested dual benefits and supplemental annuity benefits are non-contributory pensions and are fully taxable. Where to file a 1040x See Taxation of Periodic Payments , later, for information on how to report your benefits and how to recover the employee contributions tax free. Where to file a 1040x Form RRB-1099-R is used for U. Where to file a 1040x S. Where to file a 1040x citizens, resident aliens, and nonresident aliens. Where to file a 1040x Nonresident aliens. Where to file a 1040x   A nonresident alien is an individual who is not a citizen or a resident alien of the United States. Where to file a 1040x Nonresident aliens are subject to mandatory U. Where to file a 1040x S. Where to file a 1040x tax withholding unless exempt under a tax treaty between the United States and their country of legal residency. Where to file a 1040x A tax treaty exemption may reduce or eliminate tax withholding from railroad retirement benefits. Where to file a 1040x See Tax withholding next for more information. Where to file a 1040x   If you are a nonresident alien and your tax withholding rate changed or your country of legal residence changed during the year, you may receive more than one Form RRB-1042S or Form RRB-1099-R. Where to file a 1040x To determine your total benefits paid or repaid and total tax withheld for the year, you should add the amounts shown on all forms you received for that year. Where to file a 1040x For information on filing requirements for aliens, see Publication 519, U. Where to file a 1040x S. Where to file a 1040x Tax Guide for Aliens. Where to file a 1040x For information on tax treaties between the United States and other countries that may reduce or eliminate U. Where to file a 1040x S. Where to file a 1040x tax on your benefits, see Publication 901, U. Where to file a 1040x S. Where to file a 1040x Tax Treaties. Where to file a 1040x Tax withholding. Where to file a 1040x   To request or change your income tax withholding from SSEB payments, U. Where to file a 1040x S. Where to file a 1040x citizens should contact the IRS for Form W-4V, Voluntary Withholding Request, and file it with the RRB. Where to file a 1040x To elect, revoke, or change your income tax withholding from NSSEB, tier 2, VDB, and supplemental annuity payments received, use Form RRB W-4P, Withholding Certificate for Railroad Retirement Payments. Where to file a 1040x If you are a nonresident alien or a U. Where to file a 1040x S. Where to file a 1040x citizen living abroad, you should provide Form RRB-1001, Nonresident Questionnaire, to the RRB to furnish citizenship and residency information and to claim any treaty exemption from U. Where to file a 1040x S. Where to file a 1040x tax withholding. Where to file a 1040x Nonresident U. Where to file a 1040x S. Where to file a 1040x citizens cannot elect to be exempt from withholding on payments delivered outside of the U. Where to file a 1040x S. Where to file a 1040x Help from the RRB. Where to file a 1040x   To request an RRB form or to get help with questions about an RRB benefit, you should contact your nearest RRB field office if you reside in the United States (call 1-877-772-5772 for the nearest field office) or U. Where to file a 1040x S. Where to file a 1040x consulate/Embassy if you reside outside the United States. Where to file a 1040x You can visit the RRB on the Internet at www. Where to file a 1040x rrb. Where to file a 1040x gov. Where to file a 1040x Form RRB-1099-R. Where to file a 1040x   The following discussion explains the items shown on Form RRB-1099-R. Where to file a 1040x The amounts shown on this form are before any deduction for: Federal income tax withholding, Medicare premiums, Legal process garnishment payments, Recovery of a prior year overpayment of an NSSEB, tier 2 benefit, VDB, or supplemental annuity benefit, or Recovery of Railroad Unemployment Insurance Act benefits received while awaiting payment of your railroad retirement annuity. Where to file a 1040x   The amounts shown on this form are after any offset for: Social Security benefits, Age reduction, Public Service pensions or public disability benefits, Dual railroad retirement entitlement under another RRB claim number, Work deductions, Legal process partition deductions, Actuarial adjustment, Annuity waiver, or Recovery of a current-year overpayment of NSSEB, tier 2, VDB, or supplemental annuity benefits. Where to file a 1040x   The amounts shown on Form RRB-1099-R do not reflect any special rules, such as capital gain treatment or the special 10-year tax option for lump-sum payments, or tax-free rollovers. Where to file a 1040x To determine if any of these rules apply to your benefits, see the discussions about them later. Where to file a 1040x   Generally, amounts shown on your Form RRB-1099-R are considered a normal distribution. Where to file a 1040x Use distribution code “7” if you are asked for a distribution code. Where to file a 1040x Distribution codes are not shown on Form RRB-1099-R. Where to file a 1040x   There are three copies of this form. Where to file a 1040x Copy B is to be included with your income tax return if federal income tax is withheld. Where to file a 1040x Copy C is for your own records. Where to file a 1040x Copy 2 is filed with your state, city, or local income tax return, when required. Where to file a 1040x See the illustrated Copy B (Form RRB-1099-R) above. Where to file a 1040x       Each beneficiary will receive his or her own Form RRB-1099-R. Where to file a 1040x If you receive benefits on more than one railroad retirement record, you may get more than one Form RRB-1099-R. Where to file a 1040x So that you get your form timely, make sure the RRB always has your current mailing address. Where to file a 1040x Please click here for the text description of the image. Where to file a 1040x Form RRB-1099-R Box 1—Claim Number and Payee Code. Where to file a 1040x   Your claim number is a six- or nine-digit number preceded by an alphabetical prefix. Where to file a 1040x This is the number under which the RRB paid your benefits. Where to file a 1040x Your payee code follows your claim number and is the last number in this box. Where to file a 1040x It is used by the RRB to identify you under your claim number. Where to file a 1040x In all your correspondence with the RRB, be sure to use the claim number and payee code shown in this box. Where to file a 1040x Box 2—Recipient's Identification Number. Where to file a 1040x   This is the recipient's U. Where to file a 1040x S. Where to file a 1040x taxpayer identification number. Where to file a 1040x It is the social security number (SSN), individual taxpayer identification number (ITIN), or employer identification number (EIN), if known, for the person or estate listed as the recipient. Where to file a 1040x If you are a resident or nonresident alien who must furnish a taxpayer identification number to the IRS and are not eligible to obtain an SSN, use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN. Where to file a 1040x The Instructions for Form W-7 explain how and when to apply. Where to file a 1040x Box 3—Employee Contributions. Where to file a 1040x   This is the amount of taxes withheld from the railroad employee's earnings that exceeds the amount of taxes that would have been withheld had the earnings been covered under the social security system. Where to file a 1040x This amount is the employee's cost that you use to figure the tax-free part of the NSSEB and tier 2 benefit you received (the amount shown in box 4). Where to file a 1040x (For information on how to figure the tax-free part, see Partly Taxable Payments under Taxation of Periodic Payments, later. Where to file a 1040x ) The amount shown is the total employee contribution amount, not reduced by any amounts that the RRB calculated as previously recovered. Where to file a 1040x It is the latest amount reported for 2013 and may have increased or decreased from a previous Form RRB-1099-R. Where to file a 1040x If this amount has changed, the change is retroactive. Where to file a 1040x You may need to refigure the tax-free part of your NSSEB/tier 2 benefit for 2013 and prior tax years. Where to file a 1040x If this box is blank, it means that the amount of your NSSEB and tier 2 payments shown in box 4 is fully taxable. Where to file a 1040x    If you had a previous annuity entitlement that ended and you are figuring the tax-free part of your NSSEB/tier 2 benefit for your current annuity entitlement, you should contact the RRB for confirmation of your correct employee contribution amount. Where to file a 1040x Box 4—Contributory Amount Paid. Where to file a 1040x   This is the gross amount of the NSSEB and tier 2 benefit you received in 2013, less any 2013 benefits you repaid in 2013. Where to file a 1040x (Any benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. Where to file a 1040x ) This amount is the total contributory pension paid in 2013. Where to file a 1040x It may be partly taxable and partly tax free or fully taxable. Where to file a 1040x If you determine you are eligible to compute a tax-free part as explained later in Partly Taxable Payments under Taxation of Periodic Payments, use the latest reported employee contribution amount shown in box 3 as the cost. Where to file a 1040x Box 5—Vested Dual Benefit. Where to file a 1040x   This is the gross amount of vested dual benefit (VDB) payments paid in 2013, less any 2013 VDB payments you repaid in 2013. Where to file a 1040x It is fully taxable. Where to file a 1040x VDB payments you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. Where to file a 1040x Note. Where to file a 1040x The amounts shown in boxes 4 and 5 may represent payments for 2013 and/or other years after 1983. Where to file a 1040x Box 6—Supplemental Annuity. Where to file a 1040x   This is the gross amount of supplemental annuity benefits paid in 2013, less any 2013 supplemental annuity benefits you repaid in 2013. Where to file a 1040x It is fully taxable. Where to file a 1040x Supplemental annuity benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. Where to file a 1040x Box 7—Total Gross Paid. Where to file a 1040x   This is the sum of boxes 4, 5, and 6. Where to file a 1040x The amount represents the total pension paid in 2013. Where to file a 1040x Include this amount on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Where to file a 1040x Box 8—Repayments. Where to file a 1040x   This amount represents any NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit you repaid to the RRB in 2013 for years before 2013 or for unknown years. Where to file a 1040x The amount shown in this box has not been deducted from the amounts shown in boxes 4, 5, and 6. Where to file a 1040x It only includes repayments of benefits that were taxable to you. Where to file a 1040x This means it only includes repayments in 2013 of NSSEB benefits paid after 1985, tier 2 and VDB benefits paid after 1983, and supplemental annuity benefits paid in any year. Where to file a 1040x If you included the benefits in your income in the year you received them, you may be able to deduct the repaid amount. Where to file a 1040x For more information about repayments, see Repayment of benefits received in an earlier year , later. Where to file a 1040x    You may have repaid an overpayment of benefits by returning a payment, by making a payment, or by having an amount withheld from your railroad retirement annuity payment. Where to file a 1040x Box 9—Federal Income Tax Withheld. Where to file a 1040x   This is the total federal income tax withheld from your NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit. Where to file a 1040x Include this on your income tax return as tax withheld. Where to file a 1040x If you are a nonresident alien and your tax withholding rate and/or country of legal residence changed during 2013, you will receive more than one Form RRB-1099-R for 2013. Where to file a 1040x Determine the total amount of U. Where to file a 1040x S. Where to file a 1040x federal income tax withheld from your 2013 RRB NSSEB, tier 2, VDB, and supplemental annuity payments by adding the amounts in box 9 of all original 2013 Forms RRB-1099-R, or the latest corrected or duplicate Forms RRB-1099-R you receive. Where to file a 1040x Box 10—Rate of Tax. Where to file a 1040x   If you are taxed as a U. Where to file a 1040x S. Where to file a 1040x citizen or resident alien, this box does not apply to you. Where to file a 1040x If you are a nonresident alien, an entry in this box indicates the rate at which tax was withheld on the NSSEB, tier 2, VDB, and supplemental annuity payments that were paid to you in 2013. Where to file a 1040x If you are a nonresident alien whose tax was withheld at more than one rate during 2013, you will receive a separate Form RRB-1099-R for each rate change during 2013. Where to file a 1040x Box 11—Country. Where to file a 1040x   If you are taxed as a U. Where to file a 1040x S. Where to file a 1040x citizen or resident alien, this box does not apply to you. Where to file a 1040x If you are a nonresident alien, an entry in this box indicates the country of which you were a resident for tax purposes at the time you received railroad retirement payments in 2013. Where to file a 1040x If you are a nonresident alien who was a resident of more than one country during 2013, you will receive a separate Form RRB-1099-R for each country of residence during 2013. Where to file a 1040x Box 12—Medicare Premium Total. Where to file a 1040x   This is for information purposes only. Where to file a 1040x The amount shown in this box represents the total amount of Part B Medicare premiums deducted from your railroad retirement annuity payments in 2013. Where to file a 1040x Medicare premium refunds are not included in the Medicare total. Where to file a 1040x The Medicare total is normally shown on Form RRB-1099 (if you are a citizen or resident alien of the United States) or Form RRB-1042S (if you are a nonresident alien). Where to file a 1040x However, if Form RRB-1099 or Form RRB-1042S is not required for 2013, then this total will be shown on Form RRB-1099-R. Where to file a 1040x If your Medicare premiums were deducted from your social security benefits, paid by a third party, refunded to you, and/or you paid the premiums by direct billing, your Medicare total will not be shown in this box. Where to file a 1040x Repayment of benefits received in an earlier year. Where to file a 1040x   If you had to repay any railroad retirement benefits that you had included in your income in an earlier year because at that time you thought you had an unrestricted right to it, you can deduct the amount you repaid in the year in which you repaid it. Where to file a 1040x   If you repaid $3,000 or less in 2013, deduct it on Schedule A (Form 1040), line 23. Where to file a 1040x The 2%-of-adjusted-gross-income limit applies to this deduction. Where to file a 1040x You cannot take this deduction if you file Form 1040A. Where to file a 1040x    If you repaid more than $3,000 in 2013, you can either take a deduction for the amount repaid on Schedule A (Form 1040), line 28 or you can take a credit against your tax. Where to file a 1040x For more information, see Repayments in Publication 525. Where to file a 1040x Withholding Tax and Estimated Tax Your retirement plan distributions are subject to federal income tax withholding. Where to file a 1040x However, you can choose not to have tax withheld on payments you receive unless they are eligible rollover distributions. Where to file a 1040x (These are distributions, described later under Rollovers, that are eligible for rollover treatment but are not paid directly to another qualified retirement plan or to a traditional IRA. Where to file a 1040x ) 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 to file a 1040x See Estimated tax , later. Where to file a 1040x The withholding rules apply to the taxable part of payments you receive from: An employer pension, annuity, profit-sharing, or stock bonus plan, Any other deferred compensation plan, A traditional individual retirement arrangement (IRA), or A commercial annuity. Where to file a 1040x For this purpose, a commercial annuity means an annuity, endowment, or life insurance contract issued by an insurance company. Where to file a 1040x There will be no withholding on any part of a distribution where it is reasonable to believe that it will not be includible in gross income. Where to file a 1040x Choosing no withholding. Where to file a 1040x   You can choose not to have income tax withheld from retirement plan payments unless they are eligible rollover distributions. Where to file a 1040x You can make this choice on Form W-4P for periodic and nonperiodic payments. Where to file a 1040x This choice generally remains in effect until you revoke it. Where to file a 1040x   The payer will ignore your choice not to have tax withheld if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer, before the payment is made, that you gave an incorrect social security number. Where to file a 1040x   To choose not to have tax withheld, a U. Where to file a 1040x S. Where to file a 1040x citizen or resident alien must give the payer a home address in the United States or its possessions. Where to file a 1040x Without that address, the payer must withhold tax. Where to file a 1040x For example, the payer has to withhold tax if the recipient has provided a U. Where to file a 1040x S. Where to file a 1040x address for a nominee, trustee, or agent to whom the benefits are delivered, but has not provided his or her own U. Where to file a 1040x S. Where to file a 1040x home address. Where to file a 1040x   If you do not give the payer a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to the payer that you are not a U. Where to file a 1040x S. Where to file a 1040x citizen, a U. Where to file a 1040x S. Where to file a 1040x resident alien, or someone who left the country to avoid tax. Where to file a 1040x But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. Where to file a 1040x This 30% rate will not apply if you are exempt or subject to a reduced rate by treaty. Where to file a 1040x For details, get Publication 519. Where to file a 1040x Periodic payments. Where to file a 1040x   Unless you choose no withholding, your annuity or similar periodic payments (other than eligible rollover distributions) will be treated like wages for withholding purposes. Where to file a 1040x Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). Where to file a 1040x You should give the payer a completed withholding certificate (Form W-4P or a similar form provided by the payer). Where to file a 1040x If you do not, tax will be withheld as if you were married and claiming three withholding allowances. Where to file a 1040x   Tax will be withheld as if you were single and were claiming no withholding allowances if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer (before any payment is made) that you gave an incorrect social security number. Where to file a 1040x   You must file a new withholding certificate to change the amount of withholding. Where to file a 1040x Nonperiodic distributions. Where to file a 1040x    Unless you choose no withholding, the withholding rate for a nonperiodic distribution (a payment other than a periodic payment) that is not an eligible rollover distribution is 10% of the distribution. Where to file a 1040x You can also ask the payer to withhold an additional amount using Form W-4P. Where to file a 1040x The part of any loan treated as a distribution (except an offset amount to repay the loan), explained later, is subject to withholding under this rule. Where to file a 1040x Eligible rollover distribution. Where to file a 1040x    If you receive an eligible rollover distribution, 20% of it generally will be withheld for income tax. Where to file a 1040x You cannot choose not to have tax withheld from an eligible rollover distribution. Where to file a 1040x However, tax will not be withheld if you have the plan administrator pay the eligible rollover distribution directly to another qualified plan or an IRA in a direct rollover. Where to file a 1040x For more information about eligible rollover distributions, see Rollovers , later. Where to file a 1040x Estimated tax. Where to file a 1040x   Your estimated tax is the total of your expected income tax, self-employment tax, and certain other taxes for the year, minus your expected credits and withheld tax. Where to file a 1040x Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax (after subtracting your withholding and credits) and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 return, or 100% of the tax shown on your 2013 return. Where to file a 1040x If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. Where to file a 1040x For more information, get Publication 505, Tax Withholding and Estimated Tax. Where to file a 1040x In figuring your withholding or estimated tax, remember that a part of your monthly social security or equivalent tier 1 railroad retirement benefits may be taxable. Where to file a 1040x See Publication 915. Where to file a 1040x You can choose to have income tax withheld from those benefits. Where to file a 1040x Use Form W-4V to make this choice. Where to file a 1040x Cost (Investment in the Contract) Distributions from your pension or annuity plan may include amounts treated as a recovery of your cost (investment in the contract). Where to file a 1040x If any part of a distribution is treated as a recovery of your cost under the rules explained in this publication, that part is tax free. Where to file a 1040x Therefore, the first step in figuring how much of a distribution is taxable is to determine the cost of your pension or annuity. Where to file a 1040x In general, your cost is your net investment in the contract as of the annuity starting date (or the date of the distribution, if earlier). Where to file a 1040x To find this amount, you must first figure the total premiums, contributions, or other amounts you paid. Where to file a 1040x This includes the amounts your employer contributed that were taxable to you when paid. Where to file a 1040x (However, see Foreign employment contributions , later. Where to file a 1040x ) It does not include amounts withheld from your pay on a tax-deferred basis (money that was taken out of your gross pay before taxes were deducted). Where to file a 1040x It also does not include amounts you contributed for health and accident benefits (including any additional premiums paid for double indemnity or disability benefits). Where to file a 1040x From this total cost you must subtract the following amounts. Where to file a 1040x Any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income and that you received by the later of the annuity starting date or the date on which you received your first payment. Where to file a 1040x Any other tax-free amounts you received under the contract or plan by the later of the dates in (1). Where to file a 1040x If you must use the Simplified Method for your annuity payments, the tax-free part of any single-sum payment received in connection with the start of the annuity payments, regardless of when you received it. Where to file a 1040x (See Simplified Method , later, for information on its required use. Where to file a 1040x ) If you use the General Rule for your annuity payments, the value of the refund feature in your annuity contract. Where to file a 1040x (See General Rule , later, for information on its use. Where to file a 1040x ) Your annuity contract has a refund feature if the annuity payments are for your life (or the lives of you and your survivor) and payments in the nature of a refund of the annuity's cost will be made to your beneficiary or estate if all annuitants die before a stated amount or a stated number of payments are made. Where to file a 1040x For more information, see Publication 939. Where to file a 1040x The tax treatment of the items described in (1) through (3) is discussed later under Taxation of Nonperiodic Payments . Where to file a 1040x Form 1099-R. Where to file a 1040x If you began receiving periodic payments of a life annuity in 2013, the payer should show your total contributions to the plan in box 9b of your 2013 Form 1099-R. Where to file a 1040x Annuity starting date defined. Where to file a 1040x   Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed. Where to file a 1040x Example. Where to file a 1040x On January 1, you completed all your payments required under an annuity contract providing for monthly payments starting on August 1 for the period beginning July 1. Where to file a 1040x The annuity starting date is July 1. Where to file a 1040x This is the date you use in figuring the cost of the contract and selecting the appropriate number from Table 1 for line 3 of the Simplified Method Worksheet. Where to file a 1040x Designated Roth accounts. Where to file a 1040x   Your cost in these accounts is your designated Roth contributions that were included in your income as wages subject to applicable withholding requirements. Where to file a 1040x Your cost will also include any in-plan Roth rollovers you included in income. Where to file a 1040x Foreign employment contributions. Where to file a 1040x   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. Where to file a 1040x The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (not including the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) but only if the contributions would be excludible from your gross income had they been paid directly to you. Where to file a 1040x Foreign employment contributions while a nonresident alien. Where to file a 1040x   In determining your cost, special rules apply if you are a U. Where to file a 1040x S. Where to file a 1040x citizen or resident alien who received distributions in 2013 from a plan to which contributions were made while you were a nonresident alien. Where to file a 1040x Your contributions and your employer's contributions are not included in your cost if the contribution: Was made based on compensation which was for services performed outside the United States while you were a nonresident alien, and Was not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if paid as cash compensation when the services were performed. Where to file a 1040x Taxation of Periodic Payments This section explains how the periodic payments you receive from a pension or annuity plan are taxed. Where to file a 1040x Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). Where to file a 1040x These payments are also known as amounts received as an annuity. Where to file a 1040x If you receive an amount from your plan that is not a periodic payment, see Taxation of Nonperiodic Payments , later. Where to file a 1040x In general, you can recover the cost of your pension or annuity tax free over the period you are to receive the payments. Where to file a 1040x The amount of each payment that is more than the part that represents your cost is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). Where to file a 1040x Designated Roth accounts. Where to file a 1040x   If you receive a qualified distribution from a designated Roth account, the distribution is not included in your gross income. Where to file a 1040x This applies to both your cost in the account and income earned on that account. Where to file a 1040x 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 to file a 1040x   If the distribution is not a qualified distribution, the rules discussed in this section apply. Where to file a 1040x The designated Roth account is treated as a separate contract. Where to file a 1040x Period of participation. Where to file a 1040x   The 5-tax-year period of participation is the 5-tax-year period beginning with the first tax year for which the participant made a designated Roth contribution to the plan. Where to file a 1040x Therefore, for designated Roth contributions made for 2013, the first year for which a qualified distribution can be made is 2018. Where to file a 1040x   However, if a direct rollover is made to the plan from a designated Roth account under another plan, the 5-tax-year period for the recipient plan begins with the first tax year for which the participant first had designated Roth contributions made to the other plan. Where to file a 1040x   Your 401(k), 403(b), or 457(b) plan may permit you to roll over amounts from those plans to a designated Roth account within the same plan. Where to file a 1040x This is known as an in-plan Roth rollover. Where to file a 1040x For more details, see In-plan Roth rollovers , later. Where to file a 1040x Fully Taxable Payments The pension or annuity payments that you receive are fully taxable if you have no cost in the contract because any of the following situations applies to you (however, see Insurance Premiums for Retired Public Safety Officers , earlier). Where to file a 1040x You did not pay anything or are not considered to have paid anything for your pension or annuity. Where to file a 1040x Amounts withheld from your pay on a tax-deferred basis are not considered part of the cost of the pension or annuity payment. Where to file a 1040x Your employer did not withhold contributions from your salary. Where to file a 1040x You got back all of your contributions tax free in prior years (however, see Exclusion not limited to cost under Partly Taxable Payments, later). Where to file a 1040x Report the total amount you got on Form 1040, line 16b; Form 1040A, line 12b; or on Form 1040NR, line 17b. Where to file a 1040x You should make no entry on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Where to file a 1040x Deductible voluntary employee contributions. Where to file a 1040x   Distributions you receive that are based on your accumulated deductible voluntary employee contributions are generally fully taxable in the year distributed to you. Where to file a 1040x Accumulated deductible voluntary employee contributions include net earnings on the contributions. Where to file a 1040x If distributed as part of a lump sum, they do not qualify for the 10-year tax option or capital gain treatment, explained later. Where to file a 1040x Partly Taxable Payments If you have a cost to recover from your pension or annuity plan (see Cost (Investment in the Contract) , earlier), you can exclude part of each annuity payment from income as a recovery of your cost. Where to file a 1040x This tax-free part of the payment is figured when your annuity starts and remains the same each year, even if the amount of the payment changes. Where to file a 1040x The rest of each payment is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). Where to file a 1040x You figure the tax-free part of the payment using one of the following methods. Where to file a 1040x Simplified Method. Where to file a 1040x You generally must use this method if your annuity is paid under a qualified plan (a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity plan or contract). Where to file a 1040x You cannot use this method if your annuity is paid under a nonqualified plan. Where to file a 1040x General Rule. Where to file a 1040x You must use this method if your annuity is paid under a nonqualified plan. Where to file a 1040x You generally cannot use this method if your annuity is paid under a qualified plan. Where to file a 1040x You determine which method to use when you first begin receiving your annuity, and you continue using it each year that you recover part of your cost. Where to file a 1040x If you had more than one partly taxable pension or annuity, figure the tax-free part and the taxable part of each separately. Where to file a 1040x Qualified plan annuity starting before November 19, 1996. Where to file a 1040x   If your annuity is paid under a qualified plan and your annuity starting date (defined earlier under Cost (Investment in the Contract) ) is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the Simplified Method or the General Rule. Where to file a 1040x If your annuity starting date is before July 2, 1986, you use the General Rule unless your annuity qualified for the Three-Year Rule. Where to file a 1040x If you used the Three-Year Rule (which was repealed for annuities starting after July 1, 1986), your annuity payments are generally now fully taxable. Where to file a 1040x Exclusion limit. Where to file a 1040x   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. Where to file a 1040x Once your annuity starting date is determined, it does not change. Where to file a 1040x If you calculate the taxable portion of your annuity payments using the simplified method worksheet, the annuity starting date determines the recovery period for your cost. Where to file a 1040x That recovery period begins on your annuity starting date and is not affected by the date you first complete the worksheet. Where to file a 1040x Exclusion limited to cost. Where to file a 1040x   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a recovery of the cost cannot exceed your total cost. Where to file a 1040x Any unrecovered cost at your (or the last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. Where to file a 1040x This deduction is not subject to the 2%-of-adjusted-gross-income limit. Where to file a 1040x Example 1. Where to file a 1040x Your annuity starting date is after 1986, and you exclude $100 a month ($1,200 a year) under the Simplified Method. Where to file a 1040x The total cost of your annuity is $12,000. Where to file a 1040x Your exclusion ends when you have recovered your cost tax free, that is, after 10 years (120 months). Where to file a 1040x After that, your annuity payments are generally fully taxable. Where to file a 1040x Example 2. Where to file a 1040x The facts are the same as in Example 1, except you die (with no surviving annuitant) after the eighth year of retirement. Where to file a 1040x You have recovered tax free only $9,600 (8 × $1,200) of your cost. Where to file a 1040x An itemized deduction for your unrecovered cost of $2,400 ($12,000 – $9,600) can be taken on your final return. Where to file a 1040x Exclusion not limited to cost. Where to file a 1040x   If your annuity starting date is before 1987, you can continue to take your monthly exclusion for as long as you receive your annuity. Where to file a 1040x If you chose a joint and survivor annuity, your survivor can continue to take the survivor's exclusion figured as of the annuity starting date. Where to file a 1040x The total exclusion may be more than your cost. Where to file a 1040x Simplified Method Under the Simplified Method, you figure the tax-free part of each annuity payment by dividing your cost by the total number of anticipated monthly payments. Where to file a 1040x For an annuity that is payable for the lives of the annuitants, this number is based on the annuitants' ages on the annuity starting date and is determined from a table. Where to file a 1040x For any other annuity, this number is the number of monthly annuity payments under the contract. Where to file a 1040x Who must use the Simplified Method. Where to file a 1040x   You must use the Simplified Method if your annuity starting date is after November 18, 1996, and you meet both of the following conditions. Where to file a 1040x You receive your pension or annuity payments from any of the following plans. Where to file a 1040x A qualified employee plan. Where to file a 1040x A qualified employee annuity. Where to file a 1040x A tax-sheltered annuity plan (403(b) plan). Where to file a 1040x On your annuity starting date, at least one of the following conditions applies to you. Where to file a 1040x You are under age 75. Where to file a 1040x You are entitled to less than 5 years of guaranteed payments. Where to file a 1040x Guaranteed payments. Where to file a 1040x   Your annuity contract provides guaranteed payments if a minimum number of payments or a minimum amount (for example, the amount of your investment) is payable even if you and any survivor annuitant do not live to receive the minimum. Where to file a 1040x If the minimum amount is less than the total amount of the payments you are to receive, barring death, during the first 5 years after payments begin (figured by ignoring any payment increases), you are entitled to less than 5 years of guaranteed payments. Where to file a 1040x Annuity starting before November 19, 1996. Where to file a 1040x   If your annuity starting date is after July 1, 1986, and before November 19, 1996, and you chose to use the Simplified Method, you must continue to use it each year that you recover part of your cost. Where to file a 1040x You could have chosen to use the Simplified Method if your annuity is payable for your life (or the lives of you and your survivor annuitant) and you met both of the conditions listed earlier under Who must use the Simplified Method . Where to file a 1040x Who cannot use the Simplified Method. Where to file a 1040x   You cannot use the Simplified Method if you receive your pension or annuity from a nonqualified plan or otherwise do not meet the conditions described in the preceding discussion. Where to file a 1040x See General Rule , later. Where to file a 1040x How to use the Simplified Method. Where to file a 1040x    Complete Worksheet A in the back of this publication to figure your taxable annuity for 2013. Where to file a 1040x Be sure to keep the completed worksheet; it will help you figure your taxable annuity next year. Where to file a 1040x   To complete line 3 of the worksheet, you must determine the total number of expected monthly payments for your annuity. Where to file a 1040x How you do this depends on whether the annuity is for a single life, multiple lives, or a fixed period. Where to file a 1040x For this purpose, treat an annuity that is payable over the life of an annuitant as payable for that annuitant's life even if the annuity has a fixed-period feature or also provides a temporary annuity payable to the annuitant's child under age 25. Where to file a 1040x    You do not need to complete line 3 of the worksheet or make the computation on line 4 if you received annuity payments last year and used last year's worksheet to figure your taxable annuity. Where to file a 1040x Instead, enter the amount from line 4 of last year's worksheet on line 4 of this year's worksheet. Where to file a 1040x Single-life annuity. Where to file a 1040x   If your annuity is payable for your life alone, use Table 1 at the bottom of the worksheet to determine the total number of expected monthly payments. Where to file a 1040x Enter on line 3 the number shown for your age on your annuity starting date. Where to file a 1040x This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Where to file a 1040x Multiple-lives annuity. Where to file a 1040x   If your annuity is payable for the lives of more than one annuitant, use Table 2 at the bottom of the worksheet to determine the total number of expected monthly payments. Where to file a 1040x Enter on line 3 the number shown for the annuitants' combined ages on the annuity starting date. Where to file a 1040x For an annuity payable to you as the primary annuitant and to more than one survivor annuitant, combine your age and the age of the youngest survivor annuitant. Where to file a 1040x For an annuity that has no primary annuitant and is payable to you and others as survivor annuitants, combine the ages of the oldest and youngest annuitants. Where to file a 1040x Do not treat as a survivor annuitant anyone whose entitlement to payments depends on an event other than the primary annuitant's death. Where to file a 1040x   However, if your annuity starting date is before 1998, do not use Table 2 and do not combine the annuitants' ages. Where to file a 1040x Instead, you must use Table 1 at the bottom of the worksheet and enter on line 3 the number shown for the primary annuitant's age on the annuity starting date. Where to file a 1040x This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Where to file a 1040x Fixed-period annuity. Where to file a 1040x   If your annuity does not depend in whole or in part on anyone's life expectancy, the total number of expected monthly payments to enter on line 3 of the worksheet is the number of monthly annuity payments under the contract. Where to file a 1040x Line 6. Where to file a 1040x   The amount on line 6 should include all amounts that could have been recovered in prior years. Where to file a 1040x If you did not recover an amount in a prior year, you may be able to amend your returns for the affected years. Where to file a 1040x Example. Where to file a 1040x Bill Smith, age 65, began receiving retirement benefits in 2013 under a joint and survivor annuity. Where to file a 1040x Bill's annuity starting date is January 1, 2013. Where to file a 1040x The benefits are to be paid for the joint lives of Bill and his wife, Kathy, age 65. Where to file a 1040x Bill had contributed $31,000 to a qualified plan and had received no distributions before the annuity starting date. Where to file a 1040x Bill is to receive a retirement benefit of $1,200 a month, and Kathy is to receive a monthly survivor benefit of $600 upon Bill's death. Where to file a 1040x Bill must use the Simplified Method to figure his taxable annuity because his payments are from a qualified plan and he is under age 75. Where to file a 1040x Because his annuity is payable over the lives of more than one annuitant, he uses his and Kathy's combined ages and Table 2 at the bottom of Worksheet A in completing line 3 of the worksheet. Where to file a 1040x His completed worksheet is shown later. Where to file a 1040x Bill's tax-free monthly amount is $100 ($31,000 ÷ 310) as shown on line 4 of the worksheet. Where to file a 1040x Upon Bill's death, if Bill has not recovered the full $31,000 investment, Kathy will also exclude $100 from her $600 monthly payment. Where to file a 1040x The full amount of any annuity payments received after 310 payments are paid must be included in gross income. Where to file a 1040x If Bill and Kathy die before 310 payments are made, a miscellaneous itemized deduction will be allowed for the unrecovered cost on the final income tax return of the last to die. Where to file a 1040x This deduction is not subject to the 2%-of-adjusted-gross-income limit. Where to file a 1040x Worksheet A. Where to file a 1040x Simplified Method Worksheet for Bill Smith 1. Where to file a 1040x Enter the total pension or annuity payments received this year. Where to file a 1040x Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Where to file a 1040x $14,400 2. Where to file a 1040x Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. Where to file a 1040x * See Cost (Investment in the Contract) , earlier 2. Where to file a 1040x 31,000   Note. Where to file a 1040x 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 to file a 1040x Otherwise, go to line 3. Where to file a 1040x     3. Where to file a 1040x Enter the appropriate number from Table 1 below. Where to file a 1040x 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 3. Where to file a 1040x 310 4. Where to file a 1040x Divide line 2 by the number on line 3 4. Where to file a 1040x 100 5. Where to file a 1040x Multiply line 4 by the number of months for which this year's payments were made. Where to file a 1040x If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Where to file a 1040x Otherwise, go to line 6 5. Where to file a 1040x 1,200 6. Where to file a 1040x Enter any amount previously recovered tax free in years after 1986. Where to file a 1040x This is the amount shown on line 10 of your worksheet for last year 6. Where to file a 1040x -0- 7. Where to file a 1040x Subtract line 6 from line 2 7. Where to file a 1040x 31,000 8. Where to file a 1040x Enter the smaller of line 5 or line 7 8. Where to file a 1040x 1,200 9. Where to file a 1040x Taxable amount for year. Where to file a 1040x Subtract line 8 from line 1. Where to file a 1040x Enter the result, but not less than zero. Where to file a 1040x Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Where to file a 1040x Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. Where to file a 1040x If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. Where to file a 1040x $13,200 10. Where to file a 1040x Was your annuity starting date before 1987? □ Yes. Where to file a 1040x STOP. Where to file a 1040x Do not complete the rest of this worksheet. Where to file a 1040x  ☑ No. Where to file a 1040x Add lines 6 and 8. Where to file a 1040x This is the amount you have recovered tax free through 2013. Where to file a 1040x You will need this number if you need to fill out this worksheet next year 10. Where to file a 1040x 1,200 11. Where to file a 1040x Balance of cost to be recovered. Where to file a 1040x Subtract line 10 from line 2. Where to file a 1040x If zero, you will not have to complete this worksheet next year. Where to file a 1040x The payments you receive next year will generally be fully taxable 11. Where to file a 1040x $29,800         * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. Where to file a 1040x           Table 1 for Line 3 Above       AND your annuity starting date was—     IF the age at annuity starting date was. Where to file a 1040x . Where to file a 1040x . Where to file a 1040x BEFORE November 19, 1996, enter on line 3. Where to file a 1040x . Where to file a 1040x . Where to file a 1040x AFTER November 18, 1996, enter on line 3. Where to file a 1040x . Where to file a 1040x . Where to file a 1040x     55 or under 300 360     56-60 260 310     61-65 240 260     66-70 170 210     71 or older 120 160     Table 2 for Line 3 Above     IF the combined ages at  annuity starting date were. Where to file a 1040x . Where to file a 1040x . Where to file a 1040x THEN enter on line 3. Where to file a 1040x . Where to file a 1040x . Where to file a 1040x     110 or under   410     111-120   360     121-130   310     131-140   260     141 or older   210   Multiple annuitants. Where to file a 1040x   If you and one or more other annuitants receive payments at the same time, you exclude from each annuity payment a pro rata share of the monthly tax-free amount. Where to file a 1040x Figure your share by taking the following steps. Where to file a 1040x Complete your worksheet through line 4 to figure the monthly tax-free amount. Where to file a 1040x Divide the amount of your monthly payment by the total amount of the monthly payments to all annuitants. Where to file a 1040x Multiply the amount on line 4 of your worksheet by the amount figured in (2) above. Where to file a 1040x The result is your share of the monthly tax-free amount. Where to file a 1040x   Replace the amount on line 4 of the worksheet with the result in (3) above. Where to file a 1040x Enter that amount on line 4 of your worksheet each year. Where to file a 1040x General Rule Under the General Rule, you determine the tax-free part of each annuity payment based on the ratio of the cost of the contract to the total expected return. Where to file a 1040x Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. Where to file a 1040x To figure it, you must use life expectancy (actuarial) tables prescribed by the IRS. Where to file a 1040x Who must use the General Rule. Where to file a 1040x   You must use the General Rule if you receive pension or annuity payments from: A nonqualified plan (such as a private annuity, a purchased commercial annuity, or a nonqualified employee plan), or A qualified plan if you are age 75 or older on your annuity starting date and your annuity payments are guaranteed for at least 5 years. Where to file a 1040x Annuity starting before November 19, 1996. Where to file a 1040x   If your annuity starting date is after July 1, 1986, and before November 19, 1996, you had to use the General Rule for either circumstance just described. Where to file a 1040x You also had to use it for any fixed-period annuity. Where to file a 1040x If you did not have to use the General Rule, you could have chosen to use it. Where to file a 1040x If your annuity starting date is before July 2, 1986, you had to use the General Rule unless you could use the Three-Year Rule. Where to file a 1040x   If you had to use the General Rule (or chose to use it), you must continue to use it each year that you recover your cost. Where to file a 1040x Who cannot use the General Rule. Where to file a 1040x   You cannot use the General Rule if you receive your pension or annuity from a qualified plan and none of the circumstances described in the preceding discussions apply to you. Where to file a 1040x See Simplified Method , earlier. Where to file a 1040x More information. Where to file a 1040x   For complete information on using the General Rule, including the actuarial tables you need, see Publication 939. Where to file a 1040x Taxation of Nonperiodic Payments This section of the publication explains how any nonperiodic distributions you receive under a pension or annuity plan are taxed. Where to file a 1040x Nonperiodic distributions are also known as amounts not received as an annuity. Where to file a 1040x They include all payments other than periodic payments and corrective distributions. Where to file a 1040x For example, the following items are treated as nonperiodic distributions. Where to file a 1040x Cash withdrawals. Where to file a 1040x Distributions of current earnings (dividends) on your investment. Where to file a 1040x However, do not include these distributions in your income to the extent the insurer keeps them to pay premiums or other consideration for the contract. Where to file a 1040x Certain loans. Where to file a 1040x See Loans Treated as Distributions , later. Where to file a 1040x The value of annuity contracts transferred without full and adequate consideration. Where to file a 1040x See Transfers of Annuity Contracts , later. Where to file a 1040x Corrective distributions of excess plan contributions. Where to file a 1040x   Generally, if the contributions made for you during the year to certain retirement plans exceed certain limits, the excess is taxable to you. Where to file a 1040x To correct an excess, your plan may distribute it to you (along with any income earned on the excess). Where to file a 1040x Although the plan reports the corrective distributions on Form 1099-R, the distribution is not treated as a nonperiodic distribution from the plan. Where to file a 1040x It is not subject to the allocation rules explained in the following discussion, it cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. Where to file a 1040x    If your retirement plan made a corrective distribution of excess amounts (excess deferrals, excess contributions, or excess annual additions), your Form 1099-R should have the code “8,” “B,” “P,” or “E” in box 7. Where to file a 1040x   For information on plan contribution limits and how to report corrective distributions of excess contributions, see Retirement Plan Contributions under Employee Compensation in Publication 525. Where to file a 1040x Figuring the Taxable Amount How you figure the taxable amount of a nonperiodic distribution depends on whether it is made before the annuity starting date, or on or after the annuity starting date. Where to file a 1040x If it is made before the annuity starting date, its tax treatment also depends on whether it is made under a qualified or nonqualified plan. Where to file a 1040x If it is made under a nonqualified plan, its tax treatment depends on whether it fully discharges the contract, is received under certain life insurance or endowment contracts, or is allocable to an investment you made before August 14, 1982. Where to file a 1040x You may be able to roll over the taxable amount of a nonperiodic distribution from a qualified retirement plan into another qualified retirement plan or a traditional IRA tax free. Where to file a 1040x See Rollovers, later. Where to file a 1040x If you do not make a tax-free rollover and the distribution qualifies as a lump-sum distribution, you may be able to elect an optional method of figuring the tax on the taxable amount. Where to file a 1040x See Lump-Sum Distributions, later. Where to file a 1040x Annuity starting date. Where to file a 1040x   The annuity starting date is either the first day of the first period for which you receive an annuity payment under the contract or the date on which the obligation under the contract becomes fixed, whichever is later. Where to file a 1040x Distributions of employer securities. Where to file a 1040x    If you receive a distribution of employer securities from a qualified retirement plan, you may be able to defer the tax on the net unrealized appreciation (NUA) in the securities. Where to file a 1040x The NUA is the net increase in the securities' value while they were in the trust. Where to file a 1040x This tax deferral applies to distributions of the employer corporation's stocks, bonds, registered debentures, and debentures with interest coupons attached. Where to file a 1040x   If the distribution is a lump-sum distribution, tax is deferred on all of the NUA unless you choose to include it in your income for the year of the distribution. Where to file a 1040x    A lump-sum distribution for this purpose is the distribution or payment of a plan participant's entire balance (within a single tax year) from all of the employer's qualified plans of one kind (pension, profit-sharing, or stock bonus plans), but only if paid: Because of the plan participant's death, After the participant reaches age 59½, Because the participant, if an employee, separates from service, or After the participant, if a self-employed individual, becomes totally and permanently disabled. Where to file a 1040x    If you choose to include NUA in your income for the year of the distribution and the participant was born before January 2, 1936, you may be able to figure the tax on the NUA using the optional methods described und
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Understanding your 2801C Letter

You received this letter because we determined that you’re not entitled to claim exempt status or more than a specified number of withholding allowances. Generally, your employer bases the amount of withholding for federal income tax on your Form W-4, Employee's Withholding Allowance Certificate. However, we can review whether you are entitled to claim exempt status or a certain number of withholding allowances.

What you need to do

  • You can ask us to change our decision. Please call us at the number shown below within 30 days from the date of the letter. We will consider your explanation of why you believe you are entitled to a different withholding rate or number of withholding allowances (or exempt status)
  • When you call, have the following information available. If you file jointly, you must have the same information available for your spouse
    • Form W-4 and worksheets. (You must complete the "Two Earners Multiple Jobs Worksheet" on the back of the Form W-4, if you have more than one job or your spouse works.)
    • Most current pay stubs for all jobs
    • Number of withholding allowances you (and your spouse) are claiming on your Form(s) W-4.
    • The social security number and date of birth for any dependent you are entitled to claim
    • A copy of the current tax return due, including all schedules, forms, and attachments

  • If you prefer you can write us at the address below and ask for a redetermination. You must send the information listed above to support your claim that you’re entitled to a different withholding rate (marital status) or number of withholding allowances (or exempt status)

You may want to…

  • Search keyword “withholding compliance” for more information on income tax withholding
  • Download the following materials:
    • Form W-4, Employee’s Withholding Allowance Certificate
    • Publication 505, Tax Withholding and Estimated Tax
  • Use the IRS Withholding Calculator to figure your correct amount of federal income tax withholding. The calculator is particularly helpful if you've had too much or too little withheld in the past, your situation has changed, or you’re starting a new job.

Answers to Common Questions

What happens if the IRS determines that I do not have adequate withholding?
We can tell your employer to withhold federal income tax at an increased rate. We do this by issuing a “lock-in letter.” At that point, your employer must disregard any Form W-4 that decreases the amount of your withholding. You’ll receive a copy of the lock-in letter, and we’ll give you some time before the lock-in rate is effective to submit a new Form W-4. This form must include a statement that explains why you believe you’re entitled to a different withholding rate or number of withholding allowances. You should send your Form W-4 and supporting documents to the IRS address as shown on this webpage. Once we issue a lock-in letter, you won’t be able to decrease your withholding unless we approve it.

What if I don’t want to submit a Form W-4 to my employer?
Your employer must withhold income tax from your wages as if you’re single with zero allowances.

How to get help

  • Call toll free 1-855-839-2235 weekdays between 8:00 a.m. and 8:00 p.m.
  • Send a fax to 1-855-202-8300
  • Write to:

    Internal Revenue Service
    Compliance Services
    Withholding Compliance Unit
    P.O. Box 9047, Stop 837
    Andover, MA 01810-0
Page Last Reviewed or Updated: 26-Sep-2013

The Where To File A 1040x

Where to file a 1040x 18. Where to file a 1040x   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. Where to file a 1040x Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. Where to file a 1040x                 Name, address, and employer identification number of seller in subsequent sale             2. Where to file a 1040x                 Name, address, and employer identification number of the buyer in subsequent sale             3. Where to file a 1040x         Date and location of subsequent sale             4. Where to file a 1040x         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. Where to file a 1040x       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. Where to file a 1040x                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. Where to file a 1040x                     First Taxpayer's name, address and employer identification number     2. Where to file a 1040x                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. Where to file a 1040x           Date and location of removal, entry, or sale       4. Where to file a 1040x           Volume and type of taxable fuel removed, entered or sold     5. Where to file a 1040x Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. Where to file a 1040x           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. Where to file a 1040x       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. Where to file a 1040x             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. Where to file a 1040x                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Where to file a 1040x                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. Where to file a 1040x )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. Where to file a 1040x       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. Where to file a 1040x Invoice or delivery ticket number       2. Where to file a 1040x (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. Where to file a 1040x Effective date       2. Where to file a 1040x Expiration date       (period not to exceed 1 year after the effective date)       3. Where to file a 1040x Type (or types) of gasoline blendstocks     4. Where to file a 1040x Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. Where to file a 1040x         Buyer will provide a new certificate to the seller if any information in this certificate changes. Where to file a 1040x       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. Where to file a 1040x 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. Where to file a 1040x       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Where to file a 1040x       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Where to file a 1040x     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. Where to file a 1040x       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Where to file a 1040x             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. Where to file a 1040x )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . Where to file a 1040x Buyer's registration has not been revoked     or suspended. Where to file a 1040x         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. Where to file a 1040x                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. Where to file a 1040x A single purchase on invoice or delivery ticket number . Where to file a 1040x                 2. Where to file a 1040x All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . Where to file a 1040x If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. Where to file a 1040x                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. Where to file a 1040x                 Buyer will provide a new certificate to the seller if any information in this certificate changes. Where to file a 1040x                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. Where to file a 1040x                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Where to file a 1040x             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. Where to file a 1040x )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. Where to file a 1040x       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. Where to file a 1040x Invoice or delivery ticket number       2. Where to file a 1040x (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. Where to file a 1040x Effective date         2. Where to file a 1040x Expiration date         (period not to exceed 1 year after the effective date)         3. Where to file a 1040x Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. Where to file a 1040x       Buyer will provide a new certificate to the seller if any information in this certificate changes. Where to file a 1040x       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Where to file a 1040x       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Where to file a 1040x     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. Where to file a 1040x       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Where to file a 1040x             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. Where to file a 1040x )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). Where to file a 1040x       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. Where to file a 1040x Buyer's registration has not been suspended or revoked by the Internal Revenue Service. Where to file a 1040x       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Where to file a 1040x Invoice or delivery ticket number       2. Where to file a 1040x Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Where to file a 1040x Effective date       2. Where to file a 1040x Expiration date (period not to exceed 1 year after the effective date)       3. Where to file a 1040x Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. Where to file a 1040x       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. Where to file a 1040x       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. Where to file a 1040x       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. Where to file a 1040x     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Where to file a 1040x     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. Where to file a 1040x       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. Where to file a 1040x           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. Where to file a 1040x )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Where to file a 1040x The kerosene to which this waiver relates is purchased for — (check one):       1. Where to file a 1040x □ Use on a farm for farming purposes,       2. Where to file a 1040x □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. Where to file a 1040x □ Use in certain helicopter and fixed-wing air ambulance uses,       4. Where to file a 1040x □ The exclusive use of a qualified blood collector organization,       5. Where to file a 1040x □ The exclusive use of a nonprofit educational organization,       6. Where to file a 1040x □ Use in an aircraft owned by an aircraft museum,       7. Where to file a 1040x □ Use in military aircraft, or       8. Where to file a 1040x □ Use in commercial aviation (other than foreign trade). Where to file a 1040x     B. Where to file a 1040x This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. Where to file a 1040x Invoice or delivery ticket number           2. Where to file a 1040x Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. Where to file a 1040x Effective date           2. Where to file a 1040x Expiration date (period not to exceed 1 year after the effective date)           3. Where to file a 1040x Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Where to file a 1040x       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. Where to file a 1040x       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. Where to file a 1040x       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. Where to file a 1040x       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Where to file a 1040x           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. Where to file a 1040x )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. Where to file a 1040x       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Where to file a 1040x Invoice or delivery ticket number       2. Where to file a 1040x Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Where to file a 1040x Effective date       2. Where to file a 1040x Expiration date (period not to exceed 1 year after the effective date)       3. Where to file a 1040x Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. Where to file a 1040x       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Where to file a 1040x       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Where to file a 1040x       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Where to file a 1040x           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. Where to file a 1040x )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. Where to file a 1040x       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. Where to file a 1040x Invoice or delivery ticket number       2. Where to file a 1040x Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. Where to file a 1040x Effective date       2. Where to file a 1040x Expiration date (period not to exceed 1 year after the effective date)       3. Where to file a 1040x Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Where to file a 1040x       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. Where to file a 1040x       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. Where to file a 1040x       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. Where to file a 1040x       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Where to file a 1040x           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Where to file a 1040x )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. Where to file a 1040x             Producer's name, address, and employer identification number (EIN)   2. Where to file a 1040x             Name, address, and EIN of person buying the biodiesel from Producer   3. Where to file a 1040x       Date and location of sale to buyer   4. Where to file a 1040x This certificate applies to gallons of biodiesel. Where to file a 1040x   5. Where to file a 1040x Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. Where to file a 1040x             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. Where to file a 1040x Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). Where to file a 1040x       Producer is registered as a biodiesel producer with registration number . Where to file a 1040x  Producer's registration has not been suspended or revoked by the Internal Revenue Service. Where to file a 1040x       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. Where to file a 1040x S. Where to file a 1040x C. Where to file a 1040x 7545). Where to file a 1040x       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Where to file a 1040x           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. Where to file a 1040x )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. Where to file a 1040x Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. Where to file a 1040x     B. Where to file a 1040x This certificate applies to the following (complete as applicable):       1. Where to file a 1040x   If this is a single purchase certificate, check here □ and enter:           a. Where to file a 1040x Invoice or delivery ticket number           b. Where to file a 1040x Number of gallons       2. Where to file a 1040x   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. Where to file a 1040x Effective date           b. Where to file a 1040x Expiration date   (period not to exceed 1 year after effective date)           c. Where to file a 1040x Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Where to file a 1040x     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. Where to file a 1040x     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. Where to file a 1040x     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Where to file a 1040x           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. Where to file a 1040x )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Where to file a 1040x The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. Where to file a 1040x     B. Where to file a 1040x This certificate applies to the following (complete as applicable):       1. Where to file a 1040x   If this is a single purchase certificate, check here □ and enter:           a. Where to file a 1040x Invoice or delivery ticket number           b. Where to file a 1040x Number of gallons       2. Where to file a 1040x   This is a certificate covering all purchases under a specified account or order number:           a. Where to file a 1040x Effective date           b. Where to file a 1040x Expiration date   (period not to exceed 1 year after effective date)           c. Where to file a 1040x Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Where to file a 1040x     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. Where to file a 1040x     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Where to file a 1040x           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. Where to file a 1040x )               Name, Address, and Employer Identification Number of Credit Card Issuer. Where to file a 1040x     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Where to file a 1040x Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. Where to file a 1040x Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. Where to file a 1040x     C. Where to file a 1040x This certificate applies to all purchases made with the credit card identified below during the period specified:           a. Where to file a 1040x Effective date of certificate           b. Where to file a 1040x Expiration date of certificate   (period not to exceed 2 years after effective date)           c. Where to file a 1040x Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. Where to file a 1040x     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Where to file a 1040x     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Where to file a 1040x     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Where to file a 1040x           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Where to file a 1040x )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. Where to file a 1040x                   Reseller's name, address, and employer identification number (EIN)   2. Where to file a 1040x                   Name, address, and EIN of Reseller's buyer   3. Where to file a 1040x       Date and location of sale to buyer   4. Where to file a 1040x Volume of biodiesel sold   5. Where to file a 1040x Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. Where to file a 1040x       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. Where to file a 1040x       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. Where to file a 1040x           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications