Request For Irs To Figure Taxable Part Of Annuity - Department Of The Treasury
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4Department of the Treasury
Internal Revenue Service
Publication 2188 (Nov. 1997)
Cat. No. 24733I
Tax Item. Request for IRS to Figure Taxable Part of Annuity
This item is available on Internet or by fax only.
Purpose of
If you are a retiree, or the survivor of an employee or retiree, and you cannot
Request
determine how much of the annuity you receive is taxable, you can ask the
Internal Revenue Service to figure the amount for you.
User Fee and
User Fee. By making this request, you are asking for a ruling. The law
Mailing
requires IRS to charge a user fee for a ruling. A change in the amount was
Address for
under discussion as this Tax Item was approved, so you should call IRS to ask
the Request
what the current fee is. Ask for the amount of a "computation of exclusion for
annuitant under Section 72." Please send the payment with your request for the
ruling.
You can deduct the user fee as a miscellaneous itemized deduction on
Schedule A (Form 1040), Itemized Deductions, subject to the 2% floor on
most miscellaneous itemized deductions.
No Fee Required for Some Requests. There is no fee if you are requesting
only the following, which are not considered "rulings":
The value of the refund feature of the pension or annuity.
The amount of the death benefit exclusion.
Mailing Address. Mail your request to:
Internal Revenue Service
Attention: CP:E:EP
P.O. Box 14073
Ben Franklin Station
Washington, D.C. 20044
When to Make
IRS processes requests in the order we receive them, but requests sent between
the Request
February 1 and April 15 may be delayed. If you do not receive your ruling by
the due date for your return, file Form 4868, Application for Automatic
Extension of Time to File U.S. Individual Income Tax Return.
What to Send
To make the request, please send the following information. If you do not send
it, processing your request will be delayed. Please send photocopies only, not
originals, because we keep the information for our records.
A letter explaining the question or questions you want resolved, or the
information you need from the ruling.
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