Publication 721 - Tax Guide To U.s. Civil Service Retirement Benefits - 2011
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31Contents
Department of the Treasury
Internal Revenue Service
What’s New
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Reminders
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Publication 721
Introduction
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cat. No. 46713C
Part I. General Information
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3
Tax Guide to
Part II. Rules for Retirees
4
. . . . . . . . . . . . . . . . . . . .
Part III. Rules for Disability Retirement and
U.S. Civil
Credit for the Elderly or the Disabled
. . . . . . . 16
Part IV. Rules for Survivors of Federal
Service
Employees
. . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Part V. Rules for Survivors of Federal
Retirees
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Retirement
How To Get Tax Help
. . . . . . . . . . . . . . . . . . . . . . . 25
Benefits
Simplified Method Worksheet
. . . . . . . . . . . . . . . . 28
Lump-Sum Payment Worksheet
. . . . . . . . . . . . . . 29
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
For use in preparing
2011
What’s New
Returns
The IRS has created a page on IRS.gov for information
about Publication 721, at Informa-
tion about any future developments affecting Publication
721(such as legislation enacted after we release it) will be
posted on that page.
Reminders
Disaster related tax relief. Special rules apply to the use
of retirement funds by qualified individuals who suffered an
economic loss as a result of the storms and tornadoes that
began on May 4, 2007 in the Kansas disaster area and the
severe storms in the Midwestern disaster areas. See Publi-
cation 575, for information on these special rules.
Rollovers. You can roll over certain amounts from the
CSRS, FERS, or TSP, to a tax-sheltered annuity plan
(403(b) plan) or a state or local government section 457
deferred compensation plan. See
Rollover Rules
in Part II.
Rollovers by surviving spouse. You may be able to roll
over a distribution you receive as the surviving spouse of a
deceased employee or retiree into a qualified retirement
plan or an IRA. See
Rollover Rules
in Part II.
Thrift Savings Plan (TSP) beneficiary participant ac-
counts. If you are the spouse beneficiary of a decedent’s
TSP account, you have the option of leaving the death
Get forms and other information
benefit payment in a TSP account in your own name (a
faster and easier by:
beneficiary participant account). The amounts in the bene-
ficiary participant account are neither taxable or reportable
Internet
IRS.gov
until you choose to make a withdrawal, or otherwise re-
ceive a distribution from the account.
Feb 02, 2012
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