IRS Tax Guide for General Rule for Pensions and Annuities, Publication 939 (12/2018)
IRS Tax Guide for General Rule for Pensions and Annuities, Publication 939 (12/2018)

How to Read IRS Tax Guide for General Rule for Pensions and Annuities, Publication 939 (12/2018) PDF

This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance.What is the General Rule? The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. The other method is the Simplified Method, which is discussed in Pub. 575, Pension and Annuity Income.

  • Released: July 29, 2017
  • Author: U.S. Internal Revenue Service (IRS)
  • Rating: 5
  • Publisher: Ebook Store Group
  • Total Page: 209 pages
  • File Size: 2235 KB

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