Publication 721 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). Current revision Publication 721PDF (HTML | eBookEPUB) Recent developments Correction to the 2022 Publication 721 -- 07-MAR-2023 Other items you may find useful All Publication 721 revisions Low Income Taxpayer Clinics About Publication 505, Tax Withholding and Estimated Tax About Publication 519, U.S. Tax Guide for Aliens About Publication 524, Credit for the Elderly or the Disabled Other current products Related items About Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return About Form 1040, U.S. Individual Income Tax Return About Form 1040-A, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1040-SR, U.S. Tax Return for Seniors About Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. About Form 4972, Tax on Lump-Sum Distributions About Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts About Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments
