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Do I Have To File A State Tax Return

Irs Ez Form 2013How Do I File My Taxes For Last YearTax Forms 1040Free Tax Filing 2011 H&r BlockFree 1040ez OnlineH&r Block Ez FormFederal Tax Return 2012Irs 1040ez 2012Free State E File Tax ReturnHow To File Just State Taxes1040ez 2010printable Tax FormsCan You File 1040ez OnlineFederal Tax Amendment2010 Tax Return FormsW4 Ez FormHow To File A 1040 Ez1040nr EfileAmend 2012 Tax Return TurbotaxIncome Tax 2012 FormsIrs 1040ez 2011 Form1040 Long FormIrs1040ez FileHow To File 2010 Taxes In 20121040 Ez 2011Free E FileHow To File An Amended Tax Return For 2012How To File A 1040xFile Taxes Online1040 Tax FormsMinimum Earnings For Filing TaxesFull Time Student Filing TaxesFiling State Taxes2012 Tax AmendmentAmend 2009 TaxesH & R Block Efile2012 Federal Income TaxHow Many Years Can You File Back TaxesAmend My 2013 Tax ReturnWww H & R Block

Do I Have To File A State Tax Return

Do i have to file a state tax return Index A Alternative annuity option How to report, How to report. Do i have to file a state tax return Lump-sum payment, Alternative Annuity Option Annual leave, Annual leave. Do i have to file a state tax return Annuity Starting date, Annuity starting date. Do i have to file a state tax return Statement, Annuity statement. Do i have to file a state tax return With survivor benefit, CSRS or FERS Survivor Annuity Without survivor benefit, Choosing a survivor annuity after retirement. Do i have to file a state tax return Assistance (see Tax help) B Benefits, how to report, How To Report Benefits C Child's temporary annuity, Surviving spouse with child. Do i have to file a state tax return Community property laws, Community property laws. Do i have to file a state tax return Contributions, refund of, Refund of Contributions Cost (contributions to retirement plan), Your cost. Do i have to file a state tax return Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, FERS Death Benefit Deduction for estate tax, Income Tax Deduction for Estate Tax Paid Disability retirement, Part III Rules for Disability Retirement and Credit for the Elderly or the Disabled Disabled child, Disabled child. Do i have to file a state tax return Distributions Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO). Do i have to file a state tax return Withholding from TSP payments, Withholding from certain lump-sum payments. Do i have to file a state tax return E Estate tax, Federal Estate Tax, Income Tax Deduction for Estate Tax Paid Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. Do i have to file a state tax return F Federal Employees' Compensation Act (FECA), Federal Employees' Compensation Act (FECA). Do i have to file a state tax return Filing requirements, Filing Requirements Form 1099-R, Withholding from Thrift Savings Plan payments. Do i have to file a state tax return CSA 1099R, Form CSA 1099R. Do i have to file a state tax return CSF 1099R, Form CSF 1099R. Do i have to file a state tax return W-4P-A, Withholding certificate. Do i have to file a state tax return Free tax services, Free help with your tax return. Do i have to file a state tax return G General Rule, General Rule, General Rule. Do i have to file a state tax return Gift tax, Federal Gift Tax H Help (see Tax help) I Income in respect of a decedent, Income Tax Deduction for Estate Tax Paid Income tax withholding, Tax Withholding and Estimated Tax, Withholding. Do i have to file a state tax return L Lump-sum CSRS or FERS payment, Lump-Sum CSRS or FERS Payment, Lump-Sum CSRS or FERS Payment Lump-sum payment Alternative annuity option, Alternative Annuity Option Installments, Lump-sum payment in installments. Do i have to file a state tax return Withholding, Withholding from certain lump-sum payments. Do i have to file a state tax return M Mandatory retirement age, Mandatory retirement age. Do i have to file a state tax return Marital deduction, Marital deduction. Do i have to file a state tax return Minimum retirement age, Minimum retirement age. Do i have to file a state tax return N Nonresident alien retiree, Nonresident Aliens P Permanently and totally disabled, Permanently and totally disabled. Do i have to file a state tax return Physician's statement, Physician's statement. Do i have to file a state tax return Public safety officers Dependents, Dependents of public safety officers. Do i have to file a state tax return Insurance premiums, Distributions Used To Pay Insurance Premiums for Public Safety Officers Survivors, Survivors of Slain Public Safety Officers Publications (see Tax help) Q Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO). Do i have to file a state tax return R Reemployment after retirement, Reemployment After Retirement Refund of contributions, Refund of Contributions Retirees, rules for, Part II Rules for Retirees Retirement during the past year, Retirement During the Past Year Rollovers Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Do i have to file a state tax return Rollover rules, Rollover Rules To Roth IRAs, Rollovers to Roth IRAs Roth Thrift Savings Plan, Roth TSP balance. Do i have to file a state tax return S Simplified Method, Simplified Method, Simplified Method. Do i have to file a state tax return Substantial gainful activity, Permanently and totally disabled. Do i have to file a state tax return Survivor annuity, Choosing a survivor annuity after retirement. Do i have to file a state tax return , CSRS or FERS Survivor Annuity, CSRS or FERS Survivor Annuity Survivors of federal employees, Part IV Rules for Survivors of Federal Employees Survivors of federal retirees, Part V Rules for Survivors of Federal Retirees T Tax help, How To Get Tax Help Thrift Savings Plan, Thrift Savings Plan. Do i have to file a state tax return , Thrift Savings Plan Roth option, Roth TSP balance. Do i have to file a state tax return TTY/TDD information, How To Get Tax Help U Uniformed services Thrift Savings Plan, Reminders Unused annual leave, Payment for unused annual leave. Do i have to file a state tax return V Voluntary contributions, Voluntary contributions. Do i have to file a state tax return , Voluntary contributions. Do i have to file a state tax return , Voluntary Contributions W Withholding certificate, Withholding certificate. Do i have to file a state tax return Withholding of income tax, Tax Withholding and Estimated Tax, Withholding. Do i have to file a state tax return Worksheets Lump-sum payment at end of survivor annuity, Lump-sum payment at end of survivor annuity. Do i have to file a state tax return Lump-sum payment to the estate or other beneficiary, Lump-Sum CSRS or FERS Payment Nonresident alien retiree, Nonresident Aliens Simplified Method, Worksheet A. Do i have to file a state tax return Simplified Method Prev  Up     Home   More Online Publications
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LT 11 (Letter 1058) Frequently Asked Questions (FAQs)

What is the notice telling me?

This notice is telling you that we intend to issue a levy against your bank accounts, wages or other assets because you still have a balance due on one of your tax accounts. It is also telling you that we will begin searching for other assets on which to issue a levy and that we may also file a Federal Tax Lien, if we have not already done so.

What do I have to do?

Pay the amount due as shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account.

If you can't pay the whole amount now, call us at the number printed at the top of the notice to see if you qualify for an installment agreement.

How much time do I have?

You should contact us or pay your balance due immediately. Enforcement action may be taken to collect that balance due 30 days after the date of this letter.

What happens if I don't pay?

If you don't pay or make arrangements to pay, we have several options available that we may use to collect the money. One option is to issue a levy against your state tax refund, wages, other income sources, or bank accounts. Another option is for us to file a Notice of Federal Tax Lien. The lien gives us a legal claim to your property as security or payment for your tax debt.

Who should I contact?

If you have any questions about the notice or wish to resolve your outstanding balance, call us at the number printed at the top of the notice. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this notice, you have the right to an appeal.  Call us immediately at the number printed at the top of the notice. We will do our best to help you. If you called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

If you have already paid or arranged for an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

Page Last Reviewed or Updated: 30-Jan-2014

The Do I Have To File A State Tax Return

Do i have to file a state tax return 8. Do i have to file a state tax return   Distributions and Rollovers Table of Contents DistributionsMinimum Required Distributions No Special 10-Year Tax Option Transfer of Interest in 403(b) ContractAfter-tax contributions. Do i have to file a state tax return Permissive service credit. Do i have to file a state tax return Tax-Free RolloversHardship exception to rollover rules. Do i have to file a state tax return Eligible retirement plans. Do i have to file a state tax return Nonqualifying distributions. Do i have to file a state tax return Second rollover. Do i have to file a state tax return Gift Tax Distributions Permissible distributions. Do i have to file a state tax return   Generally, a distribution cannot be made from a 403(b) account until the employee: Reaches age 59½, Has a severance from employment, Dies, Becomes disabled, In the case of elective deferrals, encounters financial hardship, or Has a qualified reservist distribution. Do i have to file a state tax return In most cases, the payments you receive or that are made available to you under your 403(b) account are taxable in full as ordinary income. Do i have to file a state tax return In general, the same tax rules apply to distributions from 403(b) plans that apply to distributions from other retirement plans. Do i have to file a state tax return These rules are explained in Publication 575. Do i have to file a state tax return Publication 575 also discusses the additional tax on early distributions from retirement plans. Do i have to file a state tax return Retired public safety officers. Do i have to file a state tax return   If you are an eligible retired public safety officer, distributions of up to $3,000, made directly from your 403(b) plan to pay accident, health, or long-term care insurance, are not included in your taxable income. Do i have to file a state tax return The premiums can be for you, your spouse, or your dependents. Do i have to file a state tax return   A public safety officer is a law enforcement officer, fire fighter, chaplain, or member of a rescue squad or ambulance crew. Do i have to file a state tax return   For additional information, see Publication 575. Do i have to file a state tax return Distribution for active reservist. Do i have to file a state tax return   The 10% penalty for early withdrawals will not apply to a qualified reservist distribution attributable to elective deferrals from a 403(b) plan. Do i have to file a state tax return A qualified reservist distribution is a distribution that is made: To an individual who is a reservist or national guardsman and who was ordered or called to active duty for a period in excess of 179 days or for an indefinite period; and During the period beginning on the date of the order or call to duty and ending at the close of the active duty period. Do i have to file a state tax return Minimum Required Distributions You must receive all, or at least a certain minimum, of your interest accruing after 1986 in the 403(b) plan by April 1 of the calendar year following the later of the calendar year in which you become age 70½, or the calendar year in which you retire. Do i have to file a state tax return Check with your employer, plan administrator, or provider to find out whether this rule also applies to pre-1987 accruals. Do i have to file a state tax return If not, a minimum amount of these accruals must begin to be distributed by the later of the end of the calendar year in which you reach age 75 or April 1 of the calendar year following retirement. Do i have to file a state tax return For each year thereafter, the minimum distribution must be made by the last day of the year. Do i have to file a state tax return If you do not receive the required minimum distribution, you are subject to a nondeductible 50% excise tax on the difference between the required minimum distribution and the amount actually distributed. Do i have to file a state tax return No Special 10-Year Tax Option A distribution from a 403(b) plan does not qualify as a lump-sum distribution. Do i have to file a state tax return This means you cannot use the special 10-year tax option to calculate the taxable portion of a 403(b) distribution. Do i have to file a state tax return For more information, see Publication 575. Do i have to file a state tax return Transfer of Interest in 403(b) Contract Contract exchanges. Do i have to file a state tax return   If you transfer all or part of your interest from a 403(b) contract to another 403(b) contract (held in the same plan), the transfer is tax free, and is referred to as a contract exchange. Do i have to file a state tax return This was previously known as a 90-24 transfer. Do i have to file a state tax return A contract exchange is similar to a 90-24 transfer with one major difference. Do i have to file a state tax return Previously, you were able to accomplish the transfer without your employer’s involvement. Do i have to file a state tax return After September 24, 2007, all such transfers are accomplished through a contract exchange requiring your employer’s involvement. Do i have to file a state tax return In addition, the plan must provide for the exchange and the transferred interest must be subject to the same or stricter distribution restrictions. Do i have to file a state tax return Finally, your accumulated benefit after the exchange must be equal to what it was before the exchange. Do i have to file a state tax return   Transfers that do not satisfy this rule are plan distributions and are generally taxable as ordinary income. Do i have to file a state tax return Plan-to-plan transfers. Do i have to file a state tax return   You may also transfer part or all of your interest from a 403(b) plan to another 403(b) plan if you are an employee of (or were formerly employed by) the employer of the plan to which you would like to transfer. Do i have to file a state tax return Both the initial plan and the receiving plan must provide for transfers. Do i have to file a state tax return Your accumulated benefit after the transfer must be at least equal to what it was before the transfer. Do i have to file a state tax return The new plan’s restrictions on distributions must be the same or stricter than those of the original plan. Do i have to file a state tax return Tax-free transfers for certain cash distributions. Do i have to file a state tax return   A tax-free transfer may also apply to a cash distribution of your 403(b) account from an insurance company that is subject to a rehabilitation, conservatorship, insolvency, or similar state proceeding. Do i have to file a state tax return To receive tax-free treatment, you must do all of the following: Withdraw all the cash to which you are entitled in full settlement of your contract rights or, if less, the maximum permitted by the state. Do i have to file a state tax return Reinvest the cash distribution in a single policy or contract issued by another insurance company or in a single custodial account subject to the same or stricter distribution restrictions as the original contract not later than 60 days after you receive the cash distribution. Do i have to file a state tax return Assign all future distribution rights to the new contract or account for investment in that contract or account if you received an amount that is less than what you are entitled to because of state restrictions. Do i have to file a state tax return   In addition to the preceding requirements, you must provide the new insurer with a written statement containing all of the following information: The gross amount of cash distributed under the old contract. Do i have to file a state tax return The amount of cash reinvested in the new contract. Do i have to file a state tax return Your investment in the old contract on the date you receive your first cash distribution. Do i have to file a state tax return   Also, you must attach the following items to your timely filed income tax return in the year you receive the first distribution of cash. Do i have to file a state tax return A copy of the statement you gave the new insurer. Do i have to file a state tax return A statement that includes: The words ELECTION UNDER REV. Do i have to file a state tax return PROC. Do i have to file a state tax return 92-44, The name of the company that issued the new contract, and The new policy number. Do i have to file a state tax return Direct trustee-to-trustee transfer. Do i have to file a state tax return   If you make a direct trustee-to-trustee transfer, from your governmental 403(b) account to a defined benefit governmental plan, it may not be includible in gross income. Do i have to file a state tax return   The transfer amount is not includible in gross income if it is made to: Purchase permissive service credits, or Repay contributions and earnings that were previously refunded under a forfeiture of service credit under the plan, or under another plan maintained by a state or local government employer within the same state. Do i have to file a state tax return After-tax contributions. Do i have to file a state tax return   For distributions beginning after December 31, 2006, after-tax contributions can be rolled over between a 403(b) plan and a defined benefit plan, IRA, or a defined contribution plan. Do i have to file a state tax return If the rollover is to or from a 403(b) plan, it must occur through a direct trustee-to-trustee transfer. Do i have to file a state tax return Permissive service credit. Do i have to file a state tax return   A permissive service credit is credit for a period of service recognized by a defined benefit governmental plan only if you voluntarily contribute to the plan an amount that does not exceed the amount necessary to fund the benefit attributable to the period of service and the amount contributed is in addition to the regular employee contribution, if any, under the plan. Do i have to file a state tax return   A permissive service credit may also include service credit for up to 5 years where there is no performance of service, or service credited to provide an increased benefit for service credit which a participant is receiving under the plan. Do i have to file a state tax return   Check with your plan administrator as to the type and extent of service that may be purchased by this transfer. Do i have to file a state tax return Tax-Free Rollovers You can generally roll over tax free all or any part of a distribution from a 403(b) plan to a traditional IRA or a non-Roth eligible retirement plan, except for any nonqualifying distributions, described later. Do i have to file a state tax return You may also roll over any part of a distribution from a 403(b) plan by converting it through a direct rollover, described below, to a Roth IRA. Do i have to file a state tax return Conversion amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Do i have to file a state tax return See Publication 590 for more information about conversion into a Roth IRA. Do i have to file a state tax return Note. Do i have to file a state tax return A participant is required to roll over distribution amounts received within 60 days in order for the amount to be treated as nontaxable. Do i have to file a state tax return Distribution amounts that are rolled over within the 60 days are not subject to the 10% early distribution penalty. Do i have to file a state tax return Rollovers to and from 403(b) plans. Do i have to file a state tax return   You can generally roll over tax free all or any part of a distribution from an eligible retirement plan to a 403(b) plan. Do i have to file a state tax return Beginning January 1, 2008, distributions from tax-qualified retirement plans and tax-sheltered annuities can be converted by making a direct rollover into a Roth IRA subject to the restrictions that currently apply to rollovers from a traditional IRA into a Roth IRA. Do i have to file a state tax return Converted amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Do i have to file a state tax return See Publication 590 for more information on conversion into a Roth IRA. Do i have to file a state tax return   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Do i have to file a state tax return This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Do i have to file a state tax return   For more information on rollovers and eligible retirement plans, see Publication 575. Do i have to file a state tax return If you roll over money or other property from a 403(b) plan to an eligible retirement plan, see Publication 575 for information about possible effects on later distributions from the eligible retirement plan. Do i have to file a state tax return Hardship exception to rollover rules. Do i have to file a state tax return   The IRS may waive the 60-day rollover period if the failure to waive such requirement would be against equity or good conscience, including cases of casualty, disaster, or other events beyond the reasonable control of an individual. Do i have to file a state tax return   To obtain a hardship exception, you must apply to the IRS for a waiver of the 60-day rollover requirement. Do i have to file a state tax return You apply for the waiver by following the general instructions used in requesting a letter ruling. Do i have to file a state tax return These instructions are stated in Revenue Procedure 2013-4, 2013-1 I. Do i have to file a state tax return R. Do i have to file a state tax return B. Do i have to file a state tax return 126 available at www. Do i have to file a state tax return irs. Do i have to file a state tax return gov/irb/2013-01_IRB/ar09. Do i have to file a state tax return html, or see the latest annual update. Do i have to file a state tax return You must also pay a user fee with the application. Do i have to file a state tax return The user fee for a rollover that is less than $50,000 is $500. Do i have to file a state tax return For rollovers that are $50,000 or more, see Revenue Procedure 2013-8, 2013-1 I. Do i have to file a state tax return R. Do i have to file a state tax return B. Do i have to file a state tax return 237 available at www. Do i have to file a state tax return irs. Do i have to file a state tax return gov/irb/2013-01_IRB/ar13. Do i have to file a state tax return html, or see the latest annual update. Do i have to file a state tax return   In determining whether to grant a waiver, the IRS will consider all relevant facts and circumstances, including: Whether errors were made by the financial institution; Whether you were unable to complete the rollover due to death, disability, hospitalization, incarceration, restrictions imposed by a foreign country, or postal error; Whether you used the amount distributed (for example, in the case of payment by check, whether you cashed the check); and How much time has passed since the date of distribution. Do i have to file a state tax return   For additional information on rollovers, see Publication 590. Do i have to file a state tax return Eligible retirement plans. Do i have to file a state tax return   The following are considered eligible retirement plans. Do i have to file a state tax return Individual retirement arrangements. Do i have to file a state tax return Roth IRA. Do i have to file a state tax return 403(b) plans. Do i have to file a state tax return Government eligible 457 plans. Do i have to file a state tax return Qualified retirement plans. Do i have to file a state tax return  If the distribution is from a designated Roth account, then the only eligible retirement plan is another designated Roth account or a Roth IRA. Do i have to file a state tax return Nonqualifying distributions. Do i have to file a state tax return   You cannot roll over tax free: Minimum required distributions (generally required to begin at age 70½), Substantially equal payments over your life or life expectancy, Substantially equal payments over the joint lives or life expectancies of your beneficiary and you, Substantially equal payments for a period of 10 years or more, Hardship distributions, or Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or excess annual additions and any allocable gains. Do i have to file a state tax return Rollover of nontaxable amounts. Do i have to file a state tax return    You may be able to roll over the nontaxable part of a distribution (such as your after-tax contributions) made to another eligible retirement plan, traditional IRA, or Roth IRA. Do i have to file a state tax return The transfer must be made either through a direct rollover to an eligible plan that separately accounts for the taxable and nontaxable parts of the rollover or through a rollover to a traditional IRA or Roth IRA. Do i have to file a state tax return   If you roll over only part of a distribution that includes both taxable and nontaxable amounts, the amount you roll over is treated as coming first from the taxable part of the distribution. Do i have to file a state tax return Direct rollovers of 403(b) plan distributions. Do i have to file a state tax return   You have the option of having your 403(b) plan make the rollover directly to a traditional IRA, Roth IRA, or new plan. Do i have to file a state tax return Before you receive a distribution, your plan will give you information on this. Do i have to file a state tax return It is generally to your advantage to choose this option because your plan will not withhold tax on the distribution if you choose it. Do i have to file a state tax return Distribution received by you. Do i have to file a state tax return   If you receive a distribution that qualifies to be rolled over, you can roll over all or any part of the distribution. Do i have to file a state tax return Generally, you will receive only 80% of the distribution because 20% must be withheld. Do i have to file a state tax return If you roll over only the 80% you receive, you must pay tax on the 20% you did not roll over. Do i have to file a state tax return You can replace the 20% that was withheld with other money within the 60-day period to make a 100% rollover. Do i have to file a state tax return Voluntary deductible contributions. Do i have to file a state tax return   For tax years 1982 through 1986, employees could make deductible contributions to a 403(b) plan under the individual retirement arrangement (IRA) rules instead of deducting contributions to a traditional IRA. Do i have to file a state tax return   If you made voluntary deductible contributions to a 403(b) plan under these traditional IRA rules, the distribution of all or part of the accumulated deductible contributions may be rolled over if it otherwise qualifies as a distribution you can roll over. Do i have to file a state tax return Accumulated deductible contributions are the deductible contributions: Plus Income allocable to the contributions, Gain allocable to the contributions, and Minus Expenses and losses allocable to the contributions, and Distributions from the contributions, income, or gain. Do i have to file a state tax return Excess employer contributions. Do i have to file a state tax return   The portion of a distribution from a 403(b) plan transferred to a traditional IRA that was previously included in income as excess employer contributions (discussed earlier) is not an eligible rollover distribution. Do i have to file a state tax return   Its transfer does not affect the rollover treatment of the eligible portion of the transferred amounts. Do i have to file a state tax return However, the ineligible portion is subject to the traditional IRA contribution limits and may create an excess IRA contribution subject to a 6% excise tax (see chapter 1 of Publication 590). Do i have to file a state tax return Qualified domestic relations order. Do i have to file a state tax return   You may be able to roll over tax free all or any part of an eligible rollover distribution from a 403(b) plan that you receive under a qualified domestic relations order (QDRO). Do i have to file a state tax return If you receive the interest in the 403(b) plan as an employee's spouse or former spouse under a QDRO, all of the rollover rules apply to you as if you were the employee. Do i have to file a state tax return You can roll over your interest in the plan to a traditional IRA or another 403(b) plan. Do i have to file a state tax return For more information on the treatment of an interest received under a QDRO, see Publication 575. Do i have to file a state tax return Spouses of deceased employees. Do i have to file a state tax return   If you are the spouse of a deceased employee, you can roll over the qualifying distribution attributable to the employee. Do i have to file a state tax return You can make the rollover to any eligible retirement plan. Do i have to file a state tax return   After you roll money and other property over from a 403(b) plan to an eligible retirement plan, and you take a distribution from that plan, you will not be eligible to receive the capital gain treatment or the special averaging treatment for the distribution. Do i have to file a state tax return Second rollover. Do i have to file a state tax return   If you roll over a qualifying distribution to a traditional IRA, you can, if certain conditions are satisfied, later roll the distribution into another 403(b) plan. Do i have to file a state tax return For more information, see IRA as a holding account (conduit IRA) for rollovers to other eligible plans in chapter 1 of Publication 590. Do i have to file a state tax return Nonspouse beneficiary. Do i have to file a state tax return   A nonspouse beneficiary may make a direct rollover of a distribution from a 403(b) plan of a deceased participant if the rollover is a direct transfer to an inherited IRA established to receive the distribution. Do i have to file a state tax return If the rollover is a direct trustee-to-trustee transfer to an IRA established to receive the distribution: The transfer will be treated as an eligible rollover distribution. Do i have to file a state tax return The IRA will be considered an inherited account. Do i have to file a state tax return The required minimum distribution rules that apply in instances where the participant dies before the entire interest is distributed will apply to the transferred IRA. Do i have to file a state tax return    For more information on IRAs, see Publication 590. Do i have to file a state tax return Frozen deposits. Do i have to file a state tax return   The 60-day period usually allowed for completing a rollover is extended for any time that the amount distributed is a frozen deposit in a financial institution. Do i have to file a state tax return The 60-day period cannot end earlier than 10 days after the deposit ceases to be a frozen deposit. Do i have to file a state tax return   A frozen deposit is any deposit that on any day during the 60-day period cannot be withdrawn because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because one or more banks in the state are (or are about to be) bankrupt or insolvent. Do i have to file a state tax return Gift Tax If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity. Do i have to file a state tax return Joint and survivor annuity. Do i have to file a state tax return   If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction. Do i have to file a state tax return More information. Do i have to file a state tax return   For information on the gift tax, see Publication 559, Survivors, Executors, and Administrators. Do i have to file a state tax return Prev  Up  Next   Home   More Online Publications