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Publication 721, Tax Guide to U.S. Civil Service Retirement Benefits

• Important Changes
• Important Reminder
• Part I General Information
  • Refund of Contributions
  • Tax Withholding and Estimated Tax
  • Filing Requirements

• Part II Rules for Retirees
  • Simplified Method
  • General Rule
  • Three-Year Rule
  • Alternative Annuity Option
    • Lump-Sum Payment
    • Reduced Annuity

  • Federal Gift Tax
  • Retirement During the Past Year
  • Reemployment After Retirement
  • Nonresident Aliens
  • Thrift Savings Plan
  • Rollover Rules
  • How To Report Benefits

• Part III Rules for Disability Retirement and Credit for the Elderly or the Disabled
  • Disability Annuity
  • Other Benefits
  • Credit for the Elderly or the Disabled

• Part IV Rules for Survivors of Federal Employees
  • FERS Death Benefit
  • CSRS or FERS Survivor Annuity
    • Survivors of Slain Public Safety Officers

  • Lump-Sum CSRS or FERS Payment
  • Thrift Savings Plan
  • Federal Estate Tax

• Part V Rules for Survivors of Federal Retirees
  • CSRS or FERS Survivor Annuity
  • Lump-Sum CSRS or FERS Payment
  • Voluntary Contributions
  • Thrift Savings Plan
  • Federal Estate Tax
  • Income Tax Deduction for Estate Tax Paid

• How To Get Tax Help

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Index

[ Click for Table of Contents ]

A

• Alternative annuity option, How to report
• Annual leave
• Annuity, Starting date
• Annuity, Statement
• Annuity, With survivor benefit

B

• Benefits, how to report

C

• Child
• Community property laws
• Cost (contributions to retirement plan)
• Credit for the elderly or the disabled

D

• Death benefit
• Disability retirement
• Disabled child
• Distributions, Withholding from TSP payments

E

• Estate tax
• Estate tax
• Estimated tax

F

• Federal Employees
• Filing requirements
• Form, 1099-R
• Form, CSA 1099R
• Form, CSF 1099R

G

• General Rule
• General Rule
• Gift tax

I

• Income in respect of a decedent

L

• Lump-sum CSRS or FERS payment
• Lump-sum payment, Alternative annuity option
• Lump-sum payment, Installments

M

• Mandatory retirement age
• Marital deduction
• Minimum retirement age

P

• Physician
• Public safety officers, Dependents
• Public safety officers, Survivors

Q

• Qualified domestic relations order (QDRO)

R

• Reemployment after retirement
• Refund of contributions
• Retirees, rules for
• Retirement during the past year
• Rollovers

S

• Simplified Method
• Simplified Method
• Substantial gainful activity
• Suggestions for publication
• Survivor annuity
• Survivor annuity
• Survivors of federal employees
• Survivors of federal retirees

T

• Taxpayer Advocate
• Thrift Savings Plan
• Thrift Savings Plan
• TTY/TDD information

U

• Unused annual leave

V

• Voluntary contributions
• Voluntary contributions
• Voluntary contributions

W

• Withholding certificate
• Withholding of income tax
• Withholding of income tax
• Worksheets, Lump-sum payment at end of survivor annuity
• Worksheets, Lump-sum payment to the estate or other beneficiary
• Worksheets, Nonresident alien retiree

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