Instruction For Form 1040a - 2015 (Page 2 of 3) in pdf

2015 Form 1040A—Lines 11b Through 12b

Generally, your total QCDs for the year can't be more than

Attach Form(s) 1099-R to Form 1040A if any federal

$100,000. (On a joint return, your spouse can also have a QCD

income tax was withheld.

TIP

of up to $100,000.) The amount of the QCD is limited to the

amount that would otherwise be included in your income. If

Fully taxable pensions and annuities. Your payments are

your IRA includes nondeductible contributions, the distribution

fully taxable if (a) you didn't contribute to the cost (see Cost,

is first considered to be paid out of otherwise taxable income.

later) of your pension or annuity, or (b) you got back your en-

See Pub. 590-A for details.

tire cost tax free before 2015. But see

Insurance premiums for

retired public safety

officers, later. If your pension or annuity is

You can't claim a charitable contribution deduction

fully taxable, enter the total pension or annuity payments (from

for any QCD not included in your income.

Form(s) 1099-R, box 1) on line 12b; don't make an entry on

CAUTION

line 12a.

Exception 4. If the distribution is a health savings account

Fully taxable pensions and annuities also include military

(HSA) funding distribution (HFD), you must file Form 1040.

retirement pay shown on Form 1099-R. For details on military

See Exception 4 in the instructions for Form 1040, lines 15a

disability pensions, see Pub. 525. If you received a Form

and 15b. An HFD is a distribution made directly by the trustee

RRB-1099-R, see Pub. 575 to find out how to report your ben-

of your IRA (other than an ongoing SEP or SIMPLE IRA) to

efits.

your HSA.

Partially taxable pensions and annuities. Enter the total pen-

More than one exception applies. If more than one exception

sion or annuity payments (from Form 1099-R, box 1) on

applies, include a statement showing the amount of each excep-

line 12a. If your Form 1099-R doesn't show the taxable

tion, instead of making an entry next to line 11b. For example:

amount, you must use the General Rule explained in Pub. 939

“Line 11b--$1,000 Rollover and $500 Distribution.” But you

to figure the taxable part to enter on line 12b. But if your annu-

don't need to attach a statement if only

Exception 2

and one

ity starting date (defined later) was after July 1, 1986, see

Sim-

other exception apply.

plified

Method, later, to find out if you must use that method to

More than one distribution. If you (or your spouse if filing

figure the taxable part.

jointly) received more than one distribution, figure the taxable

You can ask the IRS to figure the taxable part for you for a

amount of each distribution and enter the total of the taxable

$1,000 fee. For details, see Pub. 939.

amounts on line 11b. Enter the total amount of those distribu-

tions on line 11a.

If your Form 1099-R shows a taxable amount, you can re-

port that amount on line 12b. But you may be able to report a

You may have to pay an additional tax if (a) you re-

lower taxable amount by using the General Rule or the Simpli-

ceived an early distribution from your IRA and the to-

fied Method or if the exclusion for retired public safety offi-

tal wasn't rolled over or (b) you were born before Ju-

CAUTION

cers, discussed next, applies.

ly 1, 1944, and received less than the minimum required distri-

Insurance premiums for retired public safety officers. If

bution from your traditional, SEP, and SIMPLE IRAs. If you do

you are an eligible retired public safety officer (law enforce-

owe this tax, you must use Form 1040.

ment officer, firefighter, chaplain, or member of a rescue squad

or ambulance crew), you can elect to exclude from income dis-

More information. For more information about IRAs, see

tributions made from your eligible retirement plan that are used

Pub. 590-A and Pub. 590-B.

to pay the premiums for coverage by an accident or health plan

Lines 12a and 12b

or a long-term care insurance contract. You can do this only if

you retired because of disability or because you reached nor-

Pensions and Annuities

mal retirement age. The premiums can be for coverage for you,

your spouse, or dependents. The distribution must be from a

You should receive a Form 1099-R showing the total amount

plan maintained by the employer from which you retired as a

of your pension and annuity payments before income tax or

public safety officer. Also, the distribution must be made di-

other deductions were withheld. This amount should be shown

rectly from the plan to the provider of the accident or health

in box 1 of Form 1099-R. Pension and annuity payments in-

plan or long-term care insurance contract. You can exclude

clude distributions from 401(k), 403(b), and governmental

from income the smaller of the amount of the premiums or

457(b) plans. Rollovers and lump-sum distributions are ex-

$3,000. You can only make this election for amounts that

plained later. Don't include the following payments on lines

would otherwise be included in your income.

12a and 12b. Instead, report them on line 7.

Disability pensions received before you reach the mini-

An eligible retirement plan is a governmental plan that is:

mum retirement age set by your employer.

a qualified trust,

Corrective distributions (including any earnings) of ex-

a section 403(a) plan,

cess salary deferrals or excess contributions to retirement

a section 403(b) plan, or

plans. The plan must advise you of the year(s) the distributions

a section 457(b) plan.

are includible in income.

If you make this election, reduce the otherwise taxable

amount of your pension or annuity by the amount excluded.

The amount shown in box 2a of Form 1099-R doesn't reflect

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Need more information or forms? Visit IRS.gov.

Instruction For Form 1040a - 2015 Page 2

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