This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS).
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Other Items You May Find Useful
Publication 505, Tax Withholding and Estimated Tax
Publication 519, U.S. Tax Guide for Aliens
Publication 524, Credit for the Elderly or the Disabled
Comment on Publication 721
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