Requesting a Ruling on Taxation of Annuity

If you are a retiree, or the survivor of an employee or retiree, you may ask the Internal Revenue Service to help you determine the taxation of your annuity. If you make this request, you are asking for a ruling.

User fee. Under the law in effect at the time this publication went to print, the IRS must charge a user fee for all ruling requests. You should call the IRS for the proper fee.

A request solely for the amount of the death benefit exclusion or for the value of the refund feature is not treated as a ruling request and requires no fee. Also, if your annuity starting date is before January 1, 1987, and your contract has a refund feature, you may request help to determine the value of the refund feature without requesting a ruling.

Send your request to: Internal Revenue Service Attention: CP:E:EP P. O. Box 14073 Ben Franklin Station Washington, D. C. 20044

The user fee is allowed as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit.

When to make the request. Please note that requests sent between February 1 and April 15 may experience some delay. We process requests in the order received, and we will reply to your request as soon as we can process it. If you do not receive your ruling by the required filing date, you may file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.

Information you must furnish. You must furnish the information listed below so the IRS can comply with your request. Failure to furnish the information will result in a delay in processing your request. Please send only copies of the following documents, as the IRS retains all material sent for its records:

1. A letter explaining the question(s) you wish to have resolved or the information you need from the ruling.
2. Copies of any documents showing distributions, annuity rates, and annuity options available to you.
3. A copy of any Form 1099-R you received since your annuity began.
4. A statement indicating whether you have filed your return for the year for which you are making the request. If you have requested an extension of time to file that return, please indicate the extension date.
5. Your daytime phone number.
6. Your current mailing address.
7. A power of attorney if someone other than you, an attorney, a certified public accountant, or an enrolled agent is signing this request. Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose.
8. A completed Tax Information Sheet (or facsimile) shown on the next page. Sign and date the Disclosure and Perjury Statement (or facsimile) at the end of the tax information sheet. This statement must be signed by the retiree or the survivor annuitant. It cannot be signed by a representative.

Tax Information Sheet

Tax Information Sheet

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