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Publication 721
Tax Guide to U.S. Civil Service Retirement Benefits
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Introduction, Useful Items and Important Changes
For use in Preparing 2009 Returns

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
Federal Gift Tax
Retirement During the Past Year
Reemployment After Retirement
Nonresident Aliens
Thrift Savings Plan
Rollover Rules
Distributions Used To Pay Insurance Premiums for Public Safety Officers
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

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