Publication 721 - Tax Guide To U.s. Civil Service Retirement Benefits - 2002 Page 28
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28To 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
CSA 1099R . . . . . . . . . . . . . . . . . 3
R
CSF 1099R . . . . . . . . . . . . . . . . . 4
Alternative annuity option:
Reemployment after retirement . . . 11
W–4P – A . . . . . . . . . . . . . . . . . . 3
How to report . . . . . . . . . . . . . . . 8
Refund of contributions . . . . . . . . . . 2
Free tax services . . . . . . . . . . . . . 23
Lump-sum payment . . . . . . . . . . 6
Retirees, rules for . . . . . . . . . . . . . . 4
Annual leave . . . . . . . . . . . . . . . . . 9
Retirement during the past year . . . 9
G
Annuity:
Rollovers . . . . . . . . . . . . . . . . . . . 12
Starting date . . . . . . . . . . . . . . . . 4
General Rule . . . . . . . . . . . . . . 6, 22
Statement . . . . . . . . . . . . . . . . . . 4
Gift tax . . . . . . . . . . . . . . . . . . . . . . 9
S
With survivor benefit . . . . . . . . . 17
Simplified Method . . . . . . . . . . . 5, 22
Without survivor benefit . . . . . . . . 5
H
Substantial gainful activity . . . . . . . 16
Assistance (See Tax help)
Help (See Tax help)
Suggestions for publication . . . . . . . 2
Survivor annuity . . . . . . . . . 5, 17, 22
B
I
Survivors of federal employees . . . 17
Benefits, how to report . . . . . . . . . 14
Income in respect of a
Survivors of federal retirees . . . . . 21
decedent . . . . . . . . . . . . . . . . . . 23
C
Income tax withholding . . . . . . . 3, 15
T
Child’s temporary annuity . . . . . . . 18
Tax help . . . . . . . . . . . . . . . . . . . . 23
Comments on publication . . . . . . . . 2
L
Taxpayer Advocate . . . . . . . . . . . . 23
Community property laws . . . . . . . . 9
Lump-sum CSRS or FERS
Thrift Savings Plan . . . . . . . . . . 2, 12
Contributions, refund of . . . . . . . . . 2
payment . . . . . . . . . . . . . . . 20, 22
TTY/TDD information . . . . . . . . . . 23
Cost (contributions to retirement
Lump-sum payment:
plan) . . . . . . . . . . . . . . . . . . . . . . 4
Alternative annuity option . . . . . . 6
U
Credit for the elderly or the
Installments . . . . . . . . . . . . . . . . 8
Unused annual leave . . . . . . . . . . 16
disabled . . . . . . . . . . . . . . . . . . 16
Withholding . . . . . . . . . . . . . . . . . 3
V
D
M
Voluntary contributions . . . . 9, 21, 23
Death benefit . . . . . . . . . . . . . . . . 17
Mandatory retirement age . . . . . . . 16
Deduction for estate tax . . . . . . . . 23
Marital deduction . . . . . . . . . . . . . 21
W
Disability retirement . . . . . . . . . . . 15
Minimum retirement age . . . . . . . . 15
Withholding certificate . . . . . . . . . . 3
Disabled child . . . . . . . . . . . . . . . . 18
More information (See Tax help)
Withholding of income tax . . . . . 3, 15
Distributions:
Worksheets:
Qualified domestic relations
N
Lump-sum payment
order (QDRO) . . . . . . . . . . . . 13
Nonresident alien retiree . . . . . . . . 11
(alternative annuity option) . . . . 6
Withholding from TSP
Lump-sum payment at end
payments . . . . . . . . . . . . . . . . 3
P
of survivor annuity . . . . . . . . . 20
Permanently and totally
Lump-sum payment to the
E
disabled . . . . . . . . . . . . . . . . . . 16
estate or other beneficiary . . . 22
Estate tax . . . . . . . . . . . . . . . . 21, 23
Physician’s statement . . . . . . . . . . 16
Nonresident alien retiree . . . . . . 11
Estimated tax . . . . . . . . . . . . . . . 3, 4
Public safety officers:
Dependents . . . . . . . . . . . . . . . 17
F
Survivors . . . . . . . . . . . . . . . . . 20
Federal Employees’
Publications (See Tax help)
Compensation Act (FECA) . . . . 15
Filing requirements . . . . . . . . . . . . . 4
Q
Form:
Qualified domestic relations
1099 –R . . . . . . . . . . . . . . . . . . . 3
order (QDRO) . . . . . . . . . . . . . . 13
Page 28
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