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If your 1099R Statement Box 2.a for the Taxable Amount is marked as 'Unknown'; this means that OPM did not calculate the tax-free portion of your annuity.
The most common reasons for not calculating the tax-free portion of your annuity:
Your case is a Disability Retirement
You retired prior to November 19, 1996
You have Voluntary Contributions, an apportionment was paid to your former spouse(s)
Your case has not been finalized and you are in Interim pay status
You have Survivor benefits payable and/or
Your case is an Office of Workers Compensation case.
You can reduce your premiums by reducing your coverage. However, if you reduce coverage, you cannot increase it again at a later date.
See our answer to a frequently asked question about coverage after age 65 and our web pages at http://www.opm.gov/insure/life/index.asp to obtain more information about the Federal Employees' Group Life Insurance (FEGLI) program.
To change your coverage, write us.
Send your request by e-mail to firstname.lastname@example.org and a response will be returned by e-mail. Be sure to include your name, date of birth and CSD Claim Number.
A court order following annulment of marriage, legal separation, or divorce can divide or apportion your annuity. The order must expressly direct OPM to pay a portion of your monthly benefit. The spouse's share must be stated as a fixed amount, a percentage or fraction of your annuity, or by a formula with a readily apparent value. The amount cannot exceed the money payable to you after deductions for taxes and insurance.
A court order may provide for payment of all or part of a refund of your retirement contributions. It may also block the refund payment, but only if the order directs us not to pay the refund and grants a survivor annuity or a portion of your annuity to a legally separated current spouse or former spouse.
Yes. If you are under age 60, your benefit will stop if:
You are taxed on your gross annuity according to your most current W4-P tax marital status election on file. You can change your election at anytime.
Go to www.servicesonline.opm.gov or email us at email@example.com.
Your 1099R will reflect a reduction in your gross annuity after your retirement application is finalized based on the amount of apportionment that you pay your former spouse. There will be a footnote on the 1099R stating the amount of the apportionment paid to your former spouse for the year.
Because your annuity is subject to a court ordered apportionment, OPM does not calculate the taxable portion of your annuity. The 1099R will show ‘Unknown’ in the 2.b ‘Taxable Amount’ box.
You may wish to speak with a representative at the Internal Revenue Service or a tax advisor to help you calculate the tax-free portion of the calculation. Current tax tables for this year are available in Internal Revenue Publication 15. You may view this publication on line by accessing the IRS web site at www.irs.gov. You may also call the IRS toll free for tax advice at: 1-800-829-1040 (agent).
Your former spouse must report the amount of apportionment he/she receives as taxable income and is required to pay taxes on these funds. Apportionment monies cannot be used as alimony deductions on a tax return.
Please note it is your responsibility to make sure enough federal income tax is withheld from your annuity and to check the amount of tax withheld early in the year to be sure you are paying the correct amount.
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