Publication 721 - Tax Guide To U.s. Civil Service Retirement Benefits - 2002
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28Department of the Treasury
Contents
Internal Revenue Service
Important Changes . . . . . . . . . . . . . . . . . . . . . . . . .
1
Publication 721
Important Reminder . . . . . . . . . . . . . . . . . . . . . . . .
2
Cat. No. 46713C
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Tax Guide to
Part I. General Information . . . . . . . . . . . . . . . . . . .
2
Part II. Rules for Retirees . . . . . . . . . . . . . . . . . . . .
4
U.S. Civil
Part III. Rules for Disability Retirement
and Credit for the Elderly
or the Disabled . . . . . . . . . . . . . . . . . . . . . 15
Service
Part IV. Rules for Survivors of
Federal Employees . . . . . . . . . . . . . . . . . . 17
Retirement
Part V. Rules for Survivors of
Federal Retirees . . . . . . . . . . . . . . . . . . . . 21
Benefits
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 23
Simplified Method Worksheet . . . . . . . . . . . . . . . . 26
Lump-Sum Payment Worksheet . . . . . . . . . . . . . . 27
For use in preparing
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
2002
Returns
Important Changes
Rollovers. For distributions made after 2001, you can roll
over certain amounts from the CSRS, the FERS, or the
TSP, to a tax-sheltered annuity plan (403(b) plan) or a
state or local government section 457 deferred compensa-
tion plan. See Rollover Rules in Part II.
Time for making rollover. The 60-day period for com-
pleting the rollover of an eligible distribution may be ex-
tended for distributions made after 2001 in certain cases of
casualty, disaster, or other events beyond your reasonable
control. See Rollover Rules in Part II.
Rollover by surviving spouse. You may be able to roll
over a distribution made after 2001 you receive as the
surviving spouse of a deceased employee into a qualified
retirement plan or a traditional IRA. See Rollover Rules in
Part II.
Benefits for public safety officer’s survivors. For tax
years beginning after 2001, a survivor annuity received by
the spouse, former spouse, or child of a public safety
officer killed in the line of duty generally will be excluded
from the recipient’s income regardless of the date of the
officer’s death. Survivor benefits received before 2002
were excludable only if the officer died after 1996. The
provision applies to a chaplain killed in the line of duty after
September 10, 2001. For more information, see Depen-
dents of public safety officers in Part IV.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial