Publication 721 - Tax Guide To U.s. Civil Service Retirement Benefits - 2002 Page 15
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28any amount, do not include that amount on lines 16a and
with at least 10 years of service. With at least 5 years of
16b or lines 12a and 12b; follow the Form 4972 instruc-
service, your minimum retirement age cannot be older than
tions.
age 62. Your minimum retirement age with at least 10
years of service is shown in Table 2.
If you received only fully taxable payments from your
retirement, the TSP, or other pension plan, report on Form
Table 2. FERS Minimum Retirement Age (MRA) With
1040, line 16b, or Form 1040A, line 12b, the total received
10 Years of Service
for the year (except for any amount reported on Form
4972); no entry is required on line 16a (Form 1040) or line
IF you were born in . . . . . . . THEN Your MRA is
12a (Form 1040A).
1947 or earlier . . . . . . . . . . . . 55 years.
1948 . . . . . . . . . . . . . . . . . . . 55 years, 2 months.
Part III
1949 . . . . . . . . . . . . . . . . . . . 55 years, 4 months.
Rules for Disability
1950 . . . . . . . . . . . . . . . . . . . 55 years, 6 months.
1951 . . . . . . . . . . . . . . . . . . . 55 years, 8 months.
Retirement and
1952 . . . . . . . . . . . . . . . . . . . 55 years, 10 months.
Credit for the Elderly or
1953 to 1964 . . . . . . . . . . . . . 56 years.
1965 . . . . . . . . . . . . . . . . . . . 56 years, 2 months.
the Disabled
1966 . . . . . . . . . . . . . . . . . . . 56 years, 4 months.
This part of the publication is for federal employees and
1967 . . . . . . . . . . . . . . . . . . . 56 years, 6 months.
retirees who receive disability benefits under the CSRS,
1968 . . . . . . . . . . . . . . . . . . . 56 years, 8 months.
the FERS, or other federal programs. It also explains the
1969 . . . . . . . . . . . . . . . . . . . 56 years, 10 months.
tax credit available to certain taxpayers because of age or
disability.
1970 or later . . . . . . . . . . . . . 57 years.
Your minimum retirement age with law enforcement,
Disability Annuity
firefighter, or air traffic controller service is age 50 with 20
years of covered service or any age with 25 years of
If you retired on disability, the disability annuity you receive
covered service.
from the CSRS or FERS is taxable as wages until you
reach minimum retirement age. Beginning on the day
How to report. You must report all your disability annuity
after you reach minimum retirement age, your payments
payments received before minimum retirement age on line
are treated as a retirement annuity. At that time or at any
7 (Form 1040 or Form 1040A).
time thereafter, you can begin to recover the cost of your
annuity under the rules discussed in Part II.
Withholding. For income tax withholding purposes, a dis-
If you find that you could have started your recovery in
ability annuity is treated the same as a nondisability annu-
an earlier year for which you have already filed a return,
ity. This treatment also applies to disability payments
you can start your recovery of contributions in that earlier
received before minimum retirement age when these pay-
year by filing an amended return for that year and each
ments are shown as wages on your return. See Tax With-
succeeding year. Generally, an amended return for any
holding and Estimated Tax in Part I, earlier.
year must be filed within 3 years after the due date for filing
your original return for that year.
Other Benefits
Minimum retirement age. This is the age at which you
first could receive an annuity were you not disabled. This
The tax treatment of certain other benefits is explained in
generally is based on your age and length of service.
this section.
Retirement under the Civil Service Retirement Sys-
Federal Employees’ Compensation Act (FECA). FECA
tem (CSRS). In most cases, under the CSRS, the mini-
payments you receive for personal injuries or sickness
mum combinations of age and service for retirement are:
resulting from the performance of your duties are like
•
Age 55 with 30 years of service,
workers’ compensation. They are tax exempt and are not
treated as disability income or annuities. However, pay-
•
Age 60 with 20 years of service,
ments you receive while your claim is being processed,
•
Age 62 with 5 years of service, or
including pay while on sick leave and continuation of pay
for up to 45 days, are taxable.
•
For law enforcement, firefighter, or air traffic control-
ler service, age 50 with 20 years of covered service.
Sick pay or disability payments repaid. If you repay
sick leave or disability annuity payments you received in an
Retirement under the Federal Employees Retire-
earlier year to be eligible for nontaxable FECA benefits,
ment System (FERS). In most cases, the minimum age
you can deduct the amount you repay. You can claim the
for retirement under the FERS is between ages 55 and 57
deduction whether you repay the amount yourself or have
Page 15
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