Table of Contents

• Publication 721 - Introductory Material
  • What's New
  • Reminders
  • Introduction
    • Tax questions.
    • Ordering forms and publications.
  • Useful Items - You may want to see:
• Publication 721 - Main Contents
  • Part I General Information
    • Refund of Contributions
    • Tax Withholding and Estimated Tax
    • Filing Requirements
  • Part II Rules for Retirees
    • Annuity starting date.
    • Gross monthly rate.
    • Your cost.
    • Choosing a survivor annuity after retirement.
    • Canceling a survivor annuity after retirement.
    • Annuity starting date before 1987.
    • Simplified Method
    • General Rule
    • Three-Year Rule
    • Alternative Annuity Option
    • 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
    • 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
• Publication 721 - Additional Material
• Index