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2011 Tax Forms 1040a

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2011 Tax Forms 1040a

2011 tax forms 1040a Publication 939 - Introductory Material Table of Contents What's New Future developments. 2011 tax forms 1040a IntroductionSimplified Method. 2011 tax forms 1040a Ordering forms and publications. 2011 tax forms 1040a Tax questions. 2011 tax forms 1040a 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). 2011 tax forms 1040a For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 2011 tax forms 1040a Future developments. 2011 tax forms 1040a For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. 2011 tax forms 1040a IRS. 2011 tax forms 1040a gov/pub939. 2011 tax forms 1040a Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. 2011 tax forms 1040a 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. 2011 tax forms 1040a What is the General Rule. 2011 tax forms 1040a   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. 2011 tax forms 1040a The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. 2011 tax forms 1040a Who must use the General Rule. 2011 tax forms 1040a   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. 2011 tax forms 1040a 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. 2011 tax forms 1040a This choice is irrevocable and applied to all later annuity payments. 2011 tax forms 1040a The following are qualified plans. 2011 tax forms 1040a A qualified employee plan. 2011 tax forms 1040a A qualified employee annuity. 2011 tax forms 1040a A tax-sheltered annuity (TSA) plan or contract. 2011 tax forms 1040a Simplified Method. 2011 tax forms 1040a   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. 2011 tax forms 1040a This method is described in Publication 575, Pension and Annuity Income. 2011 tax forms 1040a   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. 2011 tax forms 1040a 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). 2011 tax forms 1040a For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 2011 tax forms 1040a Topics not covered in this publication. 2011 tax forms 1040a   Certain topics related to pensions and annuities are not covered in this publication. 2011 tax forms 1040a They include: Simplified Method. 2011 tax forms 1040a This method is covered in Publication 575. 2011 tax forms 1040a 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). 2011 tax forms 1040a Individual retirement arrangements (IRAs). 2011 tax forms 1040a Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). 2011 tax forms 1040a Life insurance payments. 2011 tax forms 1040a 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. 2011 tax forms 1040a Help from IRS. 2011 tax forms 1040a   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. 2011 tax forms 1040a For information on this service, see Requesting a Ruling on Taxation of Annuity , later. 2011 tax forms 1040a Comments and suggestions. 2011 tax forms 1040a   We welcome your comments about this publication and your suggestions for future editions. 2011 tax forms 1040a   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 tax forms 1040a NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 tax forms 1040a Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 tax forms 1040a   You can send your comments from www. 2011 tax forms 1040a irs. 2011 tax forms 1040a gov/formspubs/. 2011 tax forms 1040a Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2011 tax forms 1040a   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. 2011 tax forms 1040a Ordering forms and publications. 2011 tax forms 1040a   Visit www. 2011 tax forms 1040a irs. 2011 tax forms 1040a 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. 2011 tax forms 1040a Internal Revenue Service 1201 N. 2011 tax forms 1040a Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 tax forms 1040a   If you have a tax question, check the information available on IRS. 2011 tax forms 1040a gov or call 1-800-829-1040. 2011 tax forms 1040a We cannot answer tax questions sent to either of the above addresses. 2011 tax forms 1040a 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. 2011 tax forms 1040a S. 2011 tax forms 1040a 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. 2011 tax forms 1040a See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 2011 tax forms 1040a Prev  Up  Next   Home   More Online Publications
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Tax Return Transcripts show most line items from your tax return (Form 1040, 1040A or 1040EZ) as it was originally filed, including any accompanying forms and schedules. This transcript does not reflect any changes you, your representative or the IRS made after you filed your return. In many cases, a Return Transcript will meet the requirements of lending institutions offering mortgages and student loans.

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The 2011 Tax Forms 1040a

2011 tax forms 1040a 8. 2011 tax forms 1040a   Foreign Insurance Taxes Table of Contents Premium. 2011 tax forms 1040a Tax is imposed on insurance policies issued by foreign insurers. 2011 tax forms 1040a Any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit they are made, signed, issued, or sold, is liable for the tax. 2011 tax forms 1040a The following tax rates apply to each dollar (or fraction thereof) of the premium paid. 2011 tax forms 1040a Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. 2011 tax forms 1040a For example, on a premium payment of $10. 2011 tax forms 1040a 10, the tax is 44 cents. 2011 tax forms 1040a Life, sickness, and accident insurance, and annuity contracts: 1 cent. 2011 tax forms 1040a For example, on a premium payment of $10. 2011 tax forms 1040a 10, the tax is 11 cents. 2011 tax forms 1040a Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. 2011 tax forms 1040a However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. 2011 tax forms 1040a Premium. 2011 tax forms 1040a   Premium means the agreed price or consideration for assuming and carrying the risk or obligation. 2011 tax forms 1040a It includes any additional charge or assessment payable under the contract, whether in one sum or installments. 2011 tax forms 1040a If premiums are refunded, claim the tax paid on those premiums as an overpayment against tax due on other premiums paid or file a claim for refund. 2011 tax forms 1040a When liability attaches. 2011 tax forms 1040a   The liability for this tax attaches when the premium payment is transferred to the foreign insurer or reinsurer (including transfers to any bank, trust fund, or similar recipient designated by the foreign insurer or reinsurer) or to any nonresident agent, solicitor, or broker. 2011 tax forms 1040a A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. 2011 tax forms 1040a Who must file. 2011 tax forms 1040a   The person who pays the premium to the foreign insurer (or to any nonresident person such as a foreign broker) must pay the tax and file the return. 2011 tax forms 1040a Otherwise, any person who issued or sold the policy, or who is insured under the policy, is required to pay the tax and file the return. 2011 tax forms 1040a    The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. 2011 tax forms 1040a These records must clearly establish the type of policy or instrument, the gross premium paid, the identity of the insured and insurer, and the total premium charged. 2011 tax forms 1040a If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. 2011 tax forms 1040a   The records must be kept at the place of business or other convenient location for at least 3 years after the later of the date any part of the tax became due, or the date any part of the tax was paid. 2011 tax forms 1040a During this period, the records must be readily accessible to the IRS. 2011 tax forms 1040a   The person having control or possession of a policy or instrument subject to this tax must keep the policy for at least 3 years after the date any part of the tax on it was paid. 2011 tax forms 1040a For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. 2011 tax forms 1040a Rul. 2011 tax forms 1040a 2008-15. 2011 tax forms 1040a You can find Rev. 2011 tax forms 1040a Rul. 2011 tax forms 1040a 2008-15 on page 633 of I. 2011 tax forms 1040a R. 2011 tax forms 1040a B. 2011 tax forms 1040a 2008-12 at www. 2011 tax forms 1040a irs. 2011 tax forms 1040a gov/pub/irs-irbs/irb08-12. 2011 tax forms 1040a pdf. 2011 tax forms 1040a Treaty-based positions under IRC 6114. 2011 tax forms 1040a   You may have to file an annual report disclosing the amount of premiums exempt from United States excise tax as a result of the application of a treaty with the United States that overrides (or otherwise modifies) any provision of the Internal Revenue Code. 2011 tax forms 1040a   Attach any disclosure statement to the first quarter Form 720. 2011 tax forms 1040a You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. 2011 tax forms 1040a See the Instructions for Form 720 for information on how and where to file. 2011 tax forms 1040a   See Revenue Procedure 92-14 in Cumulative Bulletin 1992-1 for procedures you can use to claim a refund of this tax under certain U. 2011 tax forms 1040a S. 2011 tax forms 1040a treaties. 2011 tax forms 1040a Prev  Up  Next   Home   More Online Publications