Publication 721 (2005), Tax Guide to U.S. Civil Service Retirement Benefits

A

Alternative annuity option

How to report, How to report.
Lump-sum payment, Alternative Annuity Option

Annual leave, Annual leave.

Annuity:

Starting date, Annuity starting date.
Statement, Annuity statement.
With survivor benefit, CSRS or FERS Survivor Annuity
Without survivor benefit, Choosing a survivor annuity after retirement.

Assistance (see Tax help)

B

Benefits, how to report, How To Report Benefits

C

Child's temporary annuity, Surviving spouse with child.
Comments on publication, Comments and suggestions.
Community property laws, Community property laws.
Contributions, refund of, Refund of Contributions
Cost (contributions to retirement plan), Your cost.
Credit for the elderly or the disabled, Credit for the Elderly or the Disabled

D

Death benefit, FERS Death Benefit

Deduction for estate tax, Income Tax Deduction for Estate Tax Paid

Disability retirement, Part III Rules for Disability Retirement and Credit for the Elderly or the Disabled

Disabled child, Disabled child.

Distributions:

Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO).
Withholding from TSP payments, Withholding from certain lump-sum payments.

E

Estate tax, Federal Estate Tax, Income Tax Deduction for Estate Tax Paid
Estimated tax, Tax Withholding and Estimated Tax, Estimated tax.

F

Federal Employees' Compensation Act (FECA), Federal Employees' Compensation Act (FECA).

Filing requirements, Filing Requirements

Form:

1099-R, Withholding from Thrift Savings Plan payments.
CSA 1099R, Form CSA 1099R.
CSF 1099R, Form CSF 1099R.
W-4P-A, Withholding certificate.

Free tax services, How To Get Tax Help

G

General Rule, General Rule, General Rule.
Gift tax, Federal Gift Tax

H

Help (see Tax help)

I

Income in respect of a decedent, Income Tax Deduction for Estate Tax Paid
Income tax withholding, Tax Withholding and Estimated Tax, Withholding.

L

Lump-sum CSRS or FERS payment, Lump-Sum CSRS or FERS Payment, Lump-Sum CSRS or FERS Payment

Lump-sum payment

Alternative annuity option, Alternative Annuity Option
Installments, Lump-sum payment in installments.

Lump-sum payment:

Withholding, Withholding from certain lump-sum payments.

M

Mandatory retirement age, Mandatory retirement age.
Marital deduction, Marital deduction.
Minimum retirement age, Minimum retirement age.
More information (see Tax help)

N

Nonresident alien retiree, Nonresident Aliens

P

Permanently and totally disabled, Permanently and totally disabled.

Physician's statement, Physician's statement.

Public safety officers:

Dependents, Dependents of public safety officers.
Survivors, Survivors of Slain Public Safety Officers

Publications (see Tax help)

Q

Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO).

R

Reemployment after retirement, Reemployment After Retirement
Refund of contributions, Refund of Contributions
Retirees, rules for, Part II Rules for Retirees
Retirement during the past year, Retirement During the Past Year
Rollovers, Rollover Rules

S

Simplified Method, Simplified Method, Simplified Method.
Substantial gainful activity, Permanently and totally disabled.
Suggestions for publication, Comments and suggestions.
Survivor annuity, Choosing a survivor annuity after retirement., CSRS or FERS Survivor Annuity, CSRS or FERS Survivor Annuity
Survivors of federal employees, Part IV Rules for Survivors of Federal Employees
Survivors of federal retirees, Part V Rules for Survivors of Federal Retirees

T

Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Thrift Savings Plan, Thrift Savings Plan., Thrift Savings Plan
TTY/TDD information, How To Get Tax Help

U

Uniformed services Thrift Savings Plan, Reminders
Unused annual leave, Payment for unused annual leave.

V

Voluntary contributions, Voluntary contributions., Voluntary contributions., Voluntary Contributions

W

Withholding certificate, Withholding certificate.

Withholding of income tax, Tax Withholding and Estimated Tax, Withholding.

Worksheets:

Lump-sum payment at end of survivor annuity, Lump-sum payment at end of survivor annuity.
Lump-sum payment to the estate or other beneficiary, Lump-Sum CSRS or FERS Payment
Nonresident alien retiree, Nonresident Aliens

Index

A

B

C

D

E

F

G

H

I

L

M

N

P

Q

R

S

T

U

V

W