Publication 721 - Tax Guide To U.s. Civil Service Retirement Benefits - 2011 Page 30
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31To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
Free tax services . . . . . . . . . . . . . . . .
25
Refund of contributions . . . . . . . . . .
3
Retirees, rules for . . . . . . . . . . . . . . . . .
4
Alternative annuity option:
G
Retirement during the past
How to report . . . . . . . . . . . . . . . . . . . .
8
year . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Lump-sum payment . . . . . . . . . . . . .
8
General Rule . . . . . . . . . . . . . . . . . . 6,
23
Rollovers:
Annual leave . . . . . . . . . . . . . . . . . . . . . .
9
Gift tax . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Nonspouse beneficiary . . . . . . . . .
15
Annuity:
Rollover rules . . . . . . . . . . . . . . . . . . .
13
Starting date . . . . . . . . . . . . . . . . . . . . .
5
H
To Roth IRAs . . . . . . . . . . . . . . . . . . .
15
Statement . . . . . . . . . . . . . . . . . . . . . . .
5
Help (See Tax help)
With survivor benefit . . . . . . . . . . . .
19
S
Without survivor benefit . . . . . . . . . .
5
I
Assistance (See Tax help)
Simplified Method . . . . . . . . . . . . 6,
23
Income in respect of a
Substantial gainful activity . . . . . .
18
decedent . . . . . . . . . . . . . . . . . . . . . . .
25
B
Survivor annuity . . . . . . . . . . . 5, 19,
23
Income tax withholding . . . . . . 3,
17
Benefits, how to report . . . . . . . . . .
16
Survivors of federal
employees . . . . . . . . . . . . . . . . . . . . .
18
L
C
Survivors of federal retirees . . . .
23
Lump-sum CSRS or FERS
Child’s temporary annuity . . . . . . .
19
payment . . . . . . . . . . . . . . . . . . . 20,
24
T
Community property laws . . . . . . .
11
Lump-sum payment:
Tax help . . . . . . . . . . . . . . . . . . . . . . . . . .
Contributions, refund of . . . . . . . . . .
25
3
Alternative annuity option . . . . . . . .
8
Taxpayer Advocate . . . . . . . . . . . . . .
26
Cost (contributions to retirement
Installments . . . . . . . . . . . . . . . . . . . . . .
8
plan) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
Thrift Savings Plan . . . . . . . . . . . 2,
12
Withholding . . . . . . . . . . . . . . . . . . . . . .
3
Credit for the elderly or the
TTY/TDD information . . . . . . . . . . . .
25
disabled . . . . . . . . . . . . . . . . . . . . . . . .
18
M
U
Mandatory retirement age . . . . . . .
18
D
Uniformed services Thrift Savings
Marital deduction . . . . . . . . . . . . . . . .
23
Death benefit . . . . . . . . . . . . . . . . . . . . .
19
Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Minimum retirement age . . . . . . . .
17
Deduction for estate tax . . . . . . . . .
25
Unused annual leave . . . . . . . . . . . .
18
More information (See Tax help)
Disability retirement . . . . . . . . . . . . .
16
V
Disabled child . . . . . . . . . . . . . . . . . . . .
20
N
Distributions:
Voluntary contributions . . . . . . 9, 22,
Nonresident alien retiree . . . . . . . .
11
Qualified domestic relations order
24
(QDRO) . . . . . . . . . . . . . . . . . . . . . .
14
P
Withholding from TSP
W
Permanently and totally
payments . . . . . . . . . . . . . . . . . . . . . .
3
Withholding certificate . . . . . . . . . . .
3
disabled . . . . . . . . . . . . . . . . . . . . . . . .
18
Withholding of income tax . . . . . . . 3,
Physician’s statement . . . . . . . . . . .
18
E
17
Public safety officers:
Estate tax . . . . . . . . . . . . . . . . . . . . 23,
25
Worksheets:
Dependents . . . . . . . . . . . . . . . . . . . .
18
Estimated tax . . . . . . . . . . . . . . . . . . . 3,
4
Lump-sum payment at end of
Insurance premiums . . . . . . . . . . . .
16
survivor annuity . . . . . . . . . . . . . .
22
Survivors . . . . . . . . . . . . . . . . . . . . . . .
20
F
Lump-sum payment to the estate or
Publications (See Tax help)
other beneficiary . . . . . . . . . . . . .
24
Federal Employees’ Compensation
Nonresident alien retiree . . . . . . . .
11
Act (FECA) . . . . . . . . . . . . . . . . . . . . .
17
Q
Simplified Method . . . . . . . . . . . . . .
28
Filing requirements . . . . . . . . . . . . . . .
4
Qualified domestic relations order
Form:
(QDRO) . . . . . . . . . . . . . . . . . . . . . . . .
14
1099-R . . . . . . . . . . . . . . . . . . . . . . . . . .
4
CSA 1099R . . . . . . . . . . . . . . . . . . . . . .
3
R
CSF 1099R . . . . . . . . . . . . . . . . . . . . . .
4
Reemployment after
W-4P-A . . . . . . . . . . . . . . . . . . . . . . . . . .
3
retirement . . . . . . . . . . . . . . . . . . . . . .
11
Page 30
Publication 721 (2011)
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