Publication 721 - Tax Guide To U.s. Civil Service Retirement Benefits - 2011 Page 25
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31not eligible for rollover treatment. The TSP will withhold
designed to assist taxpayers age 60 and older with their
10% of the payment for federal income tax, unless you
tax returns. Most VITA and TCE sites offer free electronic
gave the TSP a Form W-4P to choose not to have tax
filing and all volunteers will let you know about credits and
withheld.
deductions you may be entitled to claim. To find the near-
If the retiree chose to receive his or her account balance
est VITA or TCE site, visit IRS.gov or call 1-800-906-9887
as an annuity, the payments you receive as the retiree’s
or 1-800-829-1040.
survivor are fully taxable when you receive them, whether
As part of the TCE program, AARP offers the Tax-Aide
they are received as annuity payments or as a cash refund
counseling program. To find the nearest AARP Tax-Aide
of the remaining value of the amount used to purchase the
site, call 1-888-227-7669 or visit AARP’s website at
annuity.
Beneficiary participant account. A beneficary partici-
For more information on these programs, go to IRS.gov
pant account will be established for a spouse beneficiary.
and enter keyword “VITA” in the upper right-hand corner.
The money in the account is not subject to Federal income
Internet. You can access the IRS website at
tax until it is withdrawn. For more information on benefi-
IRS.gov 24 hours a day, 7 days a week to:
ciary participant accounts, see Death Benefits, Information
for Beneficiaries, available from the TSP.
If you receive a payment from a uniformed serv-
•
Check the status of your 2011 refund. Go to IRS.gov
!
ices TSP account that includes contributions from
and click on Where’s My Refund. Wait at least 72
combat zone pay, see
Uniformed services Thrift
CAUTION
hours after the IRS acknowledges receipt of your
Savings Plan (TSP)
accounts, under Reminders near the
e-filed return, or 3 to 4 weeks after mailing a paper
beginning of this publication.
return. If you filed Form 8379 with your return, wait
14 weeks (11 weeks if you filed electronically). Have
Federal Estate Tax
your 2011 tax return available so you can provide
your social security number, your filing status, and
A federal estate tax return may have to be filed for the
the exact whole dollar amount of your refund.
estate of the retired employee. See
Federal Estate Tax
in
•
E-file your return. Find out about commercial tax
Part IV.
preparation and e-file services available free to eligi-
ble taxpayers.
Income Tax Deduction
•
Download forms, including talking tax forms, instruc-
for Estate Tax Paid
tions, and publications.
Any income that a decedent had a right to receive and
•
Order IRS products online.
could have received had death not occurred and that was
•
Research your tax questions online.
not properly includible in the decedent’s final income tax
return is treated as income in respect of a decedent. This
•
Search publications online by topic or keyword.
includes retirement benefits accrued and payable to a
•
Use the online Internal Revenue Code, regulations,
retiree before death, but paid to you as a survivor.
or other official guidance.
If the federal estate tax was paid on the decedent’s
estate and you are required to include income in respect of
•
View Internal Revenue Bulletins (IRBs) published in
a decedent in your gross income for any tax year, you can
the last few years.
deduct the portion of the federal estate tax that is from the
•
Figure your withholding allowances using the with-
inclusion in the estate of the right to receive that amount.
holding calculator online at
For this purpose, if the decedent died after the annuity
starting date, the taxable portion of a survivor annuity you
•
Determine if Form 6251 must be filed by using our
receive (other than a temporary annuity for a child) is
Alternative Minimum Tax (AMT) Assistant available
considered income in respect of a decedent.
online at
For more information, see Income in Respect of a Dece-
•
Sign up to receive local and national tax news by
dent in Publication 559.
email.
•
Get information on starting and operating a small
How To Get Tax Help
business.
You can get help with unresolved tax issues, order free
publications and forms, ask tax questions, and get informa-
Phone. Many services are available by phone.
tion from the IRS in several ways. By selecting the method
that is best for you, you will have quick and easy access to
tax help.
•
Ordering forms, instructions, and publications. Call
Free help with your return. Free help in preparing your
1-800-TAX-FORM (1-800-829-3676) to order cur-
return is available nationwide from IRS-certified volun-
rent-year forms, instructions, and publications, and
teers. The Volunteer Income Tax Assistance (VITA) pro-
prior-year forms and instructions. You should receive
gram is designed to help low-moderate income taxpayers
your order within 10 days.
and the Tax Counseling for the Elderly (TCE) program is
Publication 721 (2011)
Page 25
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