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2010 tax Publication 939 - Introductory Material Table of Contents What's New Future developments. 2010 tax IntroductionSimplified Method. 2010 tax Ordering forms and publications. 2010 tax Tax questions. 2010 tax Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). 2010 tax For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 2010 tax Future developments. 2010 tax For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. 2010 tax IRS. 2010 tax gov/pub939. 2010 tax Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. 2010 tax Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. 2010 tax What is the General Rule. 2010 tax The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. 2010 tax The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. 2010 tax Who must use the General Rule. 2010 tax Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. 2010 tax If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. 2010 tax This choice is irrevocable and applied to all later annuity payments. 2010 tax The following are qualified plans. 2010 tax A qualified employee plan. 2010 tax A qualified employee annuity. 2010 tax A tax-sheltered annuity (TSA) plan or contract. 2010 tax Simplified Method. 2010 tax If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. 2010 tax This method is described in Publication 575, Pension and Annuity Income. 2010 tax Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. 2010 tax Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). 2010 tax For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 2010 tax Topics not covered in this publication. 2010 tax Certain topics related to pensions and annuities are not covered in this publication. 2010 tax They include: Simplified Method. 2010 tax This method is covered in Publication 575. 2010 tax That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). 2010 tax Individual retirement arrangements (IRAs). 2010 tax Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). 2010 tax Life insurance payments. 2010 tax If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. 2010 tax Help from IRS. 2010 tax If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. 2010 tax For information on this service, see Requesting a Ruling on Taxation of Annuity , later. 2010 tax Comments and suggestions. 2010 tax We welcome your comments about this publication and your suggestions for future editions. 2010 tax You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 tax NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2010 tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax You can send your comments from www. 2010 tax irs. 2010 tax gov/formspubs/. 2010 tax Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2010 tax Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 tax Ordering forms and publications. 2010 tax Visit www. 2010 tax irs. 2010 tax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2010 tax Internal Revenue Service 1201 N. 2010 tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 tax If you have a tax question, check the information available on IRS. 2010 tax gov or call 1-800-829-1040. 2010 tax We cannot answer tax questions sent to either of the above addresses. 2010 tax Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. 2010 tax S. 2010 tax Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2010 tax See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 2010 tax Prev Up Next Home More Online Publications
Understanding your CP22I Notice
We made changes to your tax return for the tax year specified on the notice for Individual
Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result
of these changes.
What you need to do
- Read your notice carefully ― it will explain why you owe money on your taxes.
- Pay the amount owed by the date on the notice's payment coupon.
- Make payment arrangements if you can't pay the full amount you owe.
- Contact us if you disagree with the change(s) we made.
- Correct the copy of your tax return that you kept for your records.
You may want to...
Answers to Common Questions
What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.
What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.
Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.
Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.
Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.
There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.
What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.
What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
Page Last Reviewed or Updated: 03-Mar-2014
The 2010 Tax
2010 tax Publication 595 - Introductory Material Table of Contents Introduction Important Reminder Introduction This publication discusses the Capital Construction Fund (CCF). 2010 tax The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). 2010 tax This program allows fishermen to defer paying income tax on certain income they invest in a CCF account and later use to acquire, build, or rebuild fishing vessels. 2010 tax This publication does not discuss all the tax rules that may apply to your fishing trade or business. 2010 tax For general information about the federal tax laws that apply to individuals, including commercial fishermen, who file Schedule C or C-EZ, see Publication 334, Tax Guide for Small Business. 2010 tax If your trade or business is a partnership or corporation, see Publication 541, Partnerships, or Publication 542, Corporations. 2010 tax Comments and suggestions. 2010 tax We welcome your comments about this publication and your suggestions for future editions. 2010 tax You can email us at *taxforms@irs. 2010 tax gov. 2010 tax Please put “Publications Comment” on the subject line. 2010 tax You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2010 tax NW, IR-6406 Washington, DC 20224 We respond to many letters by telephone. 2010 tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax Important Reminder Photographs of missing children. 2010 tax The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 tax Prev Up Next Home More Online Publications