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