Publication 721 - Tax Guide To U.s. Civil Service Retirement Benefits - 2011 Page 2
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31Benefits for public safety officer’s survivors. A survi-
You can write to us at the following address:
vor annuity received by the spouse, former spouse, or child
Internal Revenue Service
of a public safety officer killed in the line of duty generally
Individual and Specialty Forms and Publications
will be excluded from the recipient’s income. For more
Branch
information, see
Dependents of public safety officers
in
SE:W:CAR:MP:T:I
Part IV.
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Uniformed services Thrift Savings Plan (TSP) ac-
counts. If you have a uniformed services TSP account, it
may include contributions from combat zone pay. This pay
We respond to many letters by telephone. Therefore, it
is tax-exempt and contributions attributable to that pay are
would be helpful if you would include your daytime phone
tax-exempt when they are distributed from the uniformed
number, including the area code, in your correspondence.
services TSP account. However, any earnings on those
You can email us at taxforms@irs.gov. Please put “Pub-
contributions are subject to tax when they are distributed.
lications Comment” on the subject line. You can also send
The statement you receive from the TSP will separately
us comments from Select “Com-
state the total amount of your distribution and the amount
ment on Tax Forms and Publications” under “Information
of your taxable distribution for the year. If you have both a
About.”
civilian and a uniformed services TSP account, you should
Although we cannot respond individually to each com-
apply the rules discussed in this publication separately to
ment received, we do appreciate your feedback and will
each account. You can get more information from the TSP
consider your comments as we revise our tax products.
website, , or the TSP Service Office.
Ordering forms and publications. Visit
Photographs of missing children. The Internal Reve-
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to download forms and publications, call
nue Service is a proud partner with the National Center for
1-800-829-3676, or write to the address below and receive
Missing and Exploited Children. Photographs of missing
a response within 10 days after your request is received.
children selected by the Center may appear in this publica-
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tion on pages that would otherwise be blank. You can help
1201 N. Mitsubishi Motorway
bring these children home by looking at the photographs
Bloomington, IL 61705-6613
and calling 1-800-THE-LOST (1-800-843-5678) if you rec-
ognize a child.
Tax questions. If you have a tax question, check the
information available on IRS.gov or call 1-800-829-1040.
Introduction
We cannot answer tax questions sent to either of the
above addresses.
This publication explains how the federal income tax rules
apply to civil service retirement benefits received by retired
Useful Items
federal employees (including those disabled) or their survi-
You may want to see:
vors. These benefits are paid primarily under the Civil
Service Retirement System (CSRS) or the Federal Em-
Publication
ployees’ Retirement System (FERS).
524
Credit for the Elderly or the Disabled
Tax rules for annuity benefits. Part of the annuity bene-
fits you receive is a tax-free recovery of your contributions
575
Pension and Annuity Income
to the CSRS or FERS. The rest of your benefits are
590
Individual Retirement Arrangements (IRAs)
taxable. If your annuity starting date is after November 18,
1996, you must use the Simplified Method to figure the
939
General Rule for Pensions and Annuities
taxable and tax-free parts. If your annuity starting date is
before November 19, 1996, you generally could have cho-
Form (and Instructions)
sen to use the Simplified Method or the General Rule. See
CSA 1099R Statement of Annuity Paid
Part II,
Rules for
Retirees.
CSF 1099R Statement of Survivor Annuity Paid
Thrift Savings Plan. The Thrift Savings Plan (TSP) pro-
vides federal employees with the same savings and tax
W-4P Withholding Certificate for Pension or Annuity
benefits that many private employers offer their employ-
Payments
ees. This plan is similar to private sector 401(k) plans. You
1099-R Distributions From Pensions, Annuities,
can defer tax on part of your pay by having it contributed to
Retirement or Profit-Sharing Plans, IRAs,
your account in the plan. The contributions and earnings
Insurance Contracts, etc.
on them are not taxed until they are distributed to you. See
Thrift Savings Plan
in Part II.
5329 Additional Taxes on Qualified Plans (including
IRAs) and Other Tax-Favored Accounts
Comments and suggestions. We welcome your com-
See
How To Get Tax Help
near the end of this publica-
ments about this publication and your suggestions for
future editions.
tion for information about getting publications and forms.
Page 2
Publication 721 (2011)
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