Publication 2188 (11-1997) TAX ITEM. REQUEST FOR IRS TO FIGURE TAXABLE PART OF ANNUITY

This item is available on Internet or by fax only.

Purpose of Request

If you are a retire, or the survivor of an employee or retiree, and you cannot determine how much of the annuity you receive is taxable, you can ask the Internal Revenue Service to figure the amount for you.

User Fee and Mailing Address for the Request

User Fee. By making this request, you are asking for a ruling. The law requires IRS to charge a user fee for a ruling. A change in the amount was under discussion as this Tax Item was approved, so you should call IRS to ask what the current fee is. Ask for the amount of a "computation of exclusion for annuitant under Section 72." Please send the payment with your request for the ruling.

You can deduct the user fee as a miscellaneous itemized deduction on Schedule A (Form 1040), Itemized Deductions, subject to the 2% floor on most miscellaneous itemized deductions.

No Fee Required for Some Requests. There is no fee if you are requesting only the following, which are not considered "rulings":

Mail your request to:

 Internal Revenue Service

 Attention: CP:E:EP

 P.O. Box 14073

 Ben Franklin Station

 Washington, D.C. 20044

When to Make the Request

IRS processes requests in the order we receive them, but requests sent between February 1 and April 15 may be delayed. If you do not receive your ruling by the due date for your return, file

What to Send

To make the request, please send the following information. If you do not send it, processing your request will be delayed. Please send photocopies only, not originals, because we keep the information for our records.

Also remember to send your user fee.

For More Information

For more information, or if you decide to figure the taxable part of your annuity yourself, start with the instructions for Form 1040, lines 16a and 16b; or Form 1040A, or lines 11a and 11b. For detailed information see:

To order free IRS forms and publications, call 1-800-TAX-FORM (1- (800)-829-3676). If you have access to TDD equipment, you can call 1- (800)-829-4059. See your tax package for the hours of operation. You can also write to the IRS Forms Distribution Center nearest you. Check your income tax package for the address.

If you have access to a personal computer and a modem, you can download forms and publications from our Website. Your income tax package has more details.

Tax Information Sheet--Computation of Exclusion for Annuitant Under Section 72

Retired Annuitants: Complete and send in section 1, 2, and 4 with your request.

Survivors of Deceased Employees or Retirees: Complete and send in section 1, 3, and 4 with your request.

 Section 1. General Information for All Requests

   A. Name of retiree, deceased employee, or deceased retiree ________

   B. Name of taxpayer, if different from name above _________________

   C. Address ________________________________________________________

   D. Daytime phone number ( ) _______________________________________

   E. Organization providing annuity or pension ______________________

   F. Annuity starting date > month _______ day _________ year _______

   G. Total taxed contributions                        >  $ __________

   H. Taxed contributions after June 1986

/*/

           >  $ __________

/*/

 Employees in many retirement systems stopped paying taxes

        on contributions before July 1, 1986. Does this statement

        apply to this annuity contract? Yes []  No []

      If no, and if you cannot furnish the amount for item H, please

      indicate that you are electing, under section 1.72-9 of the

      Federal Income Tax Regulations, to treat the entire cost of the

      contract as a post-June 1986 cost. (Making this election tells

      IRS what annuity tables to use to figure the taxable part of

      your annuity.) _________________________________________________

      ________________________________________________________________

   I. Was the employee (or retiree) a nonresident alien at any time

      during his or her employment on which the annuity is figured?

      No []  Yes [] If yes, please explain: __________________________

      ________________________________________________________________

   J. Is the annuity for life or for a specified period? Please

      explain: _______________________________________________________

      ________________________________________________________________

   K. Is there a feature which guarantees that a certain minimum

      amount will be paid under the contract, even if the

      annuitant(s) should die before that amount has been paid?

      No []  Yes []

      If yes, how much is guaranteed?   > $ ____________

   L. Is the annuity a disability retirement annuity?  No [] Yes [] If

      yes, when would you

/**/

 have been eligible for retirement if

      you had not been disabled?  > month ______ day _____ year ______

   M. Did you

/**/

 elect to receive a modified annuity in order to

      receive a lump sum payment or other benefit?  No []   Yes []

      If yes, please indicate:

      (I)  Date you** made election > month _____ day ____ year ______

      (ii) Date of payment(s) > month _______ day ______ year ______

           Type of payment(s) > _____________ Amount        > $ ______

      (iii) Annuity rate before election      > ______________

      (iv) Annuity rate after election        > ______________

      (v)  Amount, deposit or redeposit of contribution you

/**/

           were deemed to have made  > $ __________________________

   N. Have you filed your return for the year for which your are

      making this request?  No []  Yes []

   O. Have you requested an extension of time to file your return?

      No []  Yes [] If yes, what is the extension date? > month ______

      ____________________ day _______________ year __________________

/**/

 If you are a survivor of a deceased employee or retiree,

        please answer questions L and M based on what the deceased

        person did in relation to the annuity contract.

 •

Are you:

   •

The retire annuitant? If yes, go to Section 2.

   •

A survivor of a deceased employee or retiree? If yes, skip to Section 3.

Section 2.

 For Retired Annuitant

   A. Your date of birth   >  month ___________ day _____ year _______

   B. Your social security number _______________________

   C. Your sex  Female []   Male []

   D. Your gross monthly annuity                       >  $ __________

   E. Do you plan to have a survivor annuitant?  No []  Yes []

      If yes, please indicate that person's:

      (I) Name __________ Date of birth  >  month ___ day ___ year ___

      (ii) Potential monthly annuity                   >  $ __________

 •  

Skip to Section 4.

Section 3.

 For Survivors of Deceased Employees or Retires

    A. Please provide the following information about each person

       who receives payments under the annuity contract.

Widow or widower       Child             Other

 Name

 Social security

 number               -    -           -     -             -    -

 Sex           Female [] Male []  Female [] Male []  Female [] Male []

 Date of birth       /     /             /     /             /    /

 Monthly annuity

 rate

 Other amounts

 payable         $                  $                  $

   B. At the time of death, the decedent was (check one):

      • Retired on disability.

      • Retired on non-disability.

      • Still employed.

 •

Go to Section 4.

Section 4.

 Disclosure and Perjury Statement. Required for ALL Requests.

 Please sign and date:

      I advise that no deletions need be made under Internal Revenue Code

 section 6110(c), except my name, address, telephone number, and social

 security number, in regard to the ruling request made on my behalf.

      Further, under the penalties of perjury, I declare that I have

 examined this request, including accompanying documents, and to the best

 of my knowledge and belief, the facts presented to support the requested

 ruling are true, correct, and complete.

       __________________________________           ___________________

             Signature of Taxpayer                         Date