Get
Answers

Finding answers to your tax questions is now less taxing.

Get Answers To Your Tax Questions

H&R Block Tax Professionals relentlessly focus on making sure you profit from every deduction and credit available.

I receive a federal death benefit annuity for my first husband. I received a Form CSF 1099-R. Is the annuity fully taxable?

The tax treatment of this special death benefit depends on:

  • The payment option you chose
  • Whether a federal employees retirement system (FERS) survivor annuity is also paid

If you chose the single-payment option, use these rules for figuring the tax:

  • If a FERS survivor annuity isn't paid, at least part of the special death benefit is tax-free. The tax-free part is equal to the employee's FERS contributions.
  • If a FERS survivor annuity is paid, all of the special death benefit is taxable. You can't allocate any of the employee's FERS contributions to the special death benefit.

If you chose the three-year annuity option, at least part of each monthly payment is tax-free. Use these rules for figuring the tax:

  • If a FERS survivor annuity isn't paid, the tax-free part of each monthly payment is an amount equal to the employee's FERS contributions divided by 36.
  • If a FERS survivor annuity is paid, you'll allocate the employee's FERS contributions between the three-year annuity and the survivor annuity. To learn how to do this, see Publication 721, part IV.

Look At Your Life Through Taxes

No matter which life stage you're in, H&R Block has the tools and resources to help you understand how taxes impact your life. It's our Purpose. We look at your life through tax... and find ways to help.

Tax Calculators

Estimate your withholdings, calculate your refund, or find out how health care laws may impact you.

Browse Tax Articles

Looking for articles written by the pros at H&R Block? Search our article database to find answers to all of your tax related questions.

Offer Details and Disclosures