See Terminally ill individuals, for more information. You must also attach the following items to your timely filed income tax return for the year of the initial distribution. An eligible designated beneficiary is the employee's spouse, the employee's child who has not reached majority, a disabled individual, a chronically ill individual, or an individual not more than 10 years younger than the employee. In the previous example, you received the distribution on June 30. This 30% rate won't apply if you are exempt or subject to a reduced rate by treaty. The IRS cant issue refunds before mid-February for returns that claimed the EIC or the additional child tax credit (ACTC). If your annuity starting date is after July 1, 1986, and before November 19, 1996, and you chose to use the Simplified Method, you must continue to use it each year that you recover part of your cost. The tax may be waived if you establish that the shortfall in distributions was due to reasonable error and that reasonable steps are being taken to remedy the shortfall. You self-certify that you met the requirements of a waiver. It is used by the RRB to identify you under your claim number. Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you cant pay your taxes in full today. You can't use the General Rule if you receive your pension or annuity from a qualified plan and none of the circumstances described in the preceding discussions apply to you. 524 Credit for the Elderly or the Disabled, 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), 571 Tax-Sheltered Annuity Plans (403(b) Plans), 590-A Contributions to Individual Retirement Arrangements (IRAs), 590-B Distributions from Individual Retirement Arrangements (IRAs), 721 Tax Guide to U.S. Civil Service Retirement Benefits, 907 Tax Highlights for Persons With Disabilities, 915 Social Security and Equivalent Railroad Retirement Benefits, 939 General Rule for Pensions and Annuities, W-4P Withholding Certificate for Pension or Annuity Payments, W-4R Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions. See, If you havent taken a distribution from your designated Roth account before 2022, then allocate the amount in box 10 of your 2022 Form 1099-R to the amounts you reported on the lines listed in the, If you have taken a distribution from your designated Roth account prior to 2022, then allocate the amount in box 10 of your 2022 Form 1099-R to the amounts you reported on the lines listed in the, Your recapture amount is the sum of the amounts you allocated for 2011 through 2022 under the Taxable column in the, Form 1040, line 16b;* Form 1040A, line 12b;* or Form 1040NR, line 17b*, Form 1040, line 16a;** Form 1040A, line 12a;** or Form 1040NR, line 17a**, Form 1040, line 4b;* or Form 1040NR, line 17b*, Form 1040, line 4a;** or Form 1040NR, line 17a**, Form 1040, line 4d;* or Form 1040-NR, line 17b*, Form 1040, line 4c;** or Form 1040-NR, line 17a**, Form 1040, 1040-SR, or 1040-NR, line 5a**.