Also, the IRS offers Free Fillable Forms, which can be completed online and then filed electronically regardless of income. The tax applies if the method changes from the method requiring equal payments to a method that wouldn't have qualified for the exception to the tax. Your plan sponsor/administrator should calculate the RMD for you. In 2005, he converted $10,000 from his traditional IRA into his Roth IRA. A traditional IRA is any IRA that isn't a Roth IRA or SIMPLE IRA. Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 2021. If married filing jointly, see instructions." This worksheet makes the adjustment needed to figure the current years allowable qualified charitable deduction. Your local advocates number is in your local directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. Distributions must begin in 2022. 590-A. This life table is available for certain other years. The IRS is a proud partner with the National Center for Missing & Exploited Children (NCMEC). Step One: Let's. Generally, a prohibited transaction is any improper use of your traditional IRA account or annuity by you, your beneficiary, or any disqualified person. Get an Identity Protection PIN (IP PIN). However, you can elect to include the entire distribution in your income in the year it was received. Subtract line 4 from line 3" field contains 800. Also use Table I-1 if you were referred to this publication from instructions to a form. Your distribution period is 24.6 Your required minimum distribution for 2022 would be $4,065 ($100,000 24.6). In order to be a qualified plan loan offset, the loan, at the time of the offset, must be a loan in good standing and the offset must be solely by reason of (1) the termination of the qualified employer plan, or (2) the failure to meet the repayment terms is because the employee has a severance from employment. in chapter 1 of Pub. You are taxed when you start receiving payments under that annuity contract. The ability to switch between screens, correct previous entries, and skip screens that dont apply. If paid as an annuity, the entire interest must be payable over a period not greater than the designated beneficiary's life expectancy and distributions must begin before the end of the calendar year following the year of death. However, if the owner hadn't reached age 72 when he or she died, and you don't elect to be treated as the owner of the IRA, you don't have to take distributions until the year in which the owner would have reached age 72. Repayment of qualified disaster distributions if reporting under the 3-year method. Tax-free distributions from a Coverdell education savings account. During the year, the total fair market value of the payments you receive isn't more than: $10 for IRA deposits of less than $5,000, or. If only deductible contributions were made to your traditional IRA (or IRAs, if you have more than one), you have no basis in your IRA. You may have to pay the, If you use a part of your traditional IRA account as security for a loan, that part is treated as a distribution and is included in your gross income. You have a qualified disaster distribution. View the amount you owe and a breakdown by tax year. Account balance / Life expectancy factor = RMD $262,000 / 27.4 = $9,562.04 Source: Internal Revenue Service, effective January 1, 2022 Your account or annuity doesn't lose its IRA treatment if your employer or the employee association with whom you have your traditional IRA engages in a prohibited transaction. For more information, see chapter 9 of Pub. (Required Minimum Distributions), Figuring the Owner's Required Minimum Distribution, Owner Died on or After Required Beginning Date, Owner Died Before Required Beginning Date, Figuring the Beneficiary's Required Minimum Distribution. You become age 57 in 2022. 6. This table is used only for lifetime distributions and only when the spousal exception applies (when the spouse is the sole beneficiary for the entire year and is more than 10 years younger than the IRA owner). Single Life Expectancy Table for Inherited IRAs. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. You don't take the required minimum distribution for a year as a beneficiary of the IRA. Conversion and rollover contributions, on a first-in, first-out basis (generally, total conversions and rollovers from the earliest year first). For the exception to this rule, see Death of surviving spouse prior to date distributions begin, later. You can find information on IRS.gov/MyLanguage if English isnt your native language. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Enter those contributions included on line 1 that were made from January 1, 2022, through April 18, 2022" field contains 0, "5. If the owner had died in 2021 at the age of 68 (before their required beginning date), the entire account would have to be distributed by the end of 2026. After October 7, 2017, and before January 1, 2019, for the California wildfires. Cash: You may be able to pay your taxes with cash at a participating retail store. You must generally pay the 10% additional tax on any amount attributable to the part of the amount converted or rolled over (the conversion or rollover contribution) that you had to include in income (recapture amount). A trust can't be a designated beneficiary even if it is a named beneficiary. The date of acquisition is the date that: You enter into a binding contract to buy the main home for which the distribution is being used, or. You have an unlimited right to withdraw amounts from it. Tom must also pay an additional tax of $300 (10% (0.10) $3,000). If the payments to you under the contract increase because all or part of the reduction or suspension is canceled, you must make up the amount of any shortfall in a prior distribution because of the proceedings. Tom Jones, who is 35 years old, receives a $3,000 distribution from his traditional IRA account. This chart allocates amounts that comprise an early distribution. You own a traditional IRA. Go to IRS.gov/Form1040X for information and updates. (Required Minimum Distributions), later; and. If you were affected by a qualified disaster, see chapter 3. For each subsequent year, use your and your spouse's ages as of your birthdays in the subsequent year. However, state tax preparation may not be available through Free File. To calculate his RMD for this year, he divides $262,000 by his life expectancy factor of 27.4 years. The maximum annual exclusion for QCDs is $100,000. 590-A.. .If you were affected by a qualified disaster, see chapter 3.. If the beneficiary of the trust (which is the beneficiary of the IRA) is another trust and both trusts meet the above requirements, the beneficiaries of the other trust will be treated as having been designated as beneficiaries for purposes of determining the distribution period. Withdrawals of contributions by due date. as long as the total distributions for the year are at least as much as the minimum required amount. Separately, each distribution meets the requirements for a qualified disaster distribution. If zero or greater enter -0- on line 1 of your subsequent QCD worksheet. However, you can make a trustee-to-trustee transfer as long as the IRA into which amounts are being moved is set up and maintained in the name of the deceased IRA owner for the benefit of you as beneficiary. Generally, you are a first-time homebuyer if you had no present interest in a main home during the 2-year period ending on the date of acquisition of the home which the distribution is being used to buy, build, or rebuild. Yes. Qualified disaster distributions are included in income in equal amounts over 3 years. The period beginning on the earliest incident date specified in the disaster declaration and ending on the date that is 60 days after either the earliest incident date or the date of the declaration, whichever is later, is the period during which the deadlines are postponed. Reduce the life expectancy by 1 for each year after the year of death. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). Distributions from individual retirement accounts. The tax advantages of using traditional IRAs for retirement savings can be offset by additional taxes and penalties if you don't follow the rules. Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional. Ed explains how New IRS Life Expectancy Tables Reflecting Longer Life Expectancies, which took Effect Jan. 1, 2022, will help you keep more money in retirement accounts. Pull back in 2022 . 590-A.) When you later cash in the bonds, you won't be taxed again. Reserve Corps of the Public Health Service. Table I (Single Life Expectancy) is used for beneficiaries who are not the spouse of the IRA owner Table II (Joint Life and Last Survivor Expectancy) is used for owners whose spouses are more than 10 years younger and are the IRA's sole beneficiaries They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. See, If your traditional IRA is an individual retirement annuity, special rules apply to figuring the required minimum distribution. An individual may be designated as a beneficiary either by the terms of the plan or, if the plan permits, by affirmative election by the employee specifying the beneficiary. One thing to be careful about involves anyone who turned 72 in the second half of last year.. For the tax on excess accumulations (insufficient distributions), see Excess Accumulations (Insufficient Distributions) under What Acts Result in Penalties or Additional Taxes? For the year you turn age 72 - by April 1 of the following year All subsequent years - by December 31 of that year IRA balance2 on December 31 of the previous year. He or she can take the deduction for the tax year the income is reported. The required minimum distribution for any year after the year in which you reach age 72 must be made by December 31 of that later year. Unless one of the exceptions listed later applies, you must pay the additional tax on the portion of the distribution attributable to the part of the conversion or rollover contribution that you had to include in income because of the conversion or rollover. Use Worksheet 1-2 in chapter 1 of Pub. Table II (Joint Life and Last Survivor Expectancy). It can also invest in certain platinum coins and certain gold, silver, palladium, and platinum bullion. If an IRA owner dies after reaching age 72, but before April 1 of the next year, no minimum distribution is required for that year because death occurred before the required beginning date. Were you at least 59 1/2 years old at the time of the distribution? John may report the distribution and repayment in either of the following ways. Certain other tangible personal property. You must begin receiving distributions from the IRA under the rules for distributions that apply to beneficiaries. The Department of Labor has authority to grant administrative exemptions from the prohibited transaction provisions of ERISA and the Code for a class of transactions or for individual transactions. You can't keep amounts in your traditional IRA (including SEP and SIMPLE IRAs) indefinitely. If you are reporting the qualified coronavirus-related distribution in income over a 3-year period and, during a year in the 3-year period, you repay more than is otherwise includible income for that year, the excess may be carried forward or back to reduce the amount included in income for the year. You aren't taxed when you receive the annuity contract (unless the annuity contract is being converted to an annuity held by a Roth IRA). Also, you must have the same type of acknowledgment of your contribution that you would need to claim a deduction for a charitable contribution. Use Table III if you are the IRA owner and your spouse isn't both the sole designated beneficiary of your IRA and more than 10 years younger than you. John repaid $45,000 on November 10, 2020. Life Expectancy Factor Uniform Lifetime Table (continued) IRS UNIFORM LIFETIME TABLE PAGE 2 OF 2 Learn more about RMDs at Fidelity here Source: Amendments to the Income Tax Regulations (26 CFR part 1) under section 401(a)(9) of the Internal Revenue Code (Code), 1.401(a)(9)-9 Life expectancy and distribution period tables, (c) Uniform Lifetime . Report fully taxable distributions, including early distributions, on Form 1040, 1040-SR, or 1040-NR, line 4b (no entry is required on line 4a). . "14. Any taxable part of a distribution that isn't income with respect to a decedent is a payment the beneficiary must include in income. Understanding an IRS notice or letter youve received. If the excess accumulation is due to reasonable error, and you have taken, or are taking, steps to remedy the insufficient distribution, you can request that the tax be waived. For additional information on prohibited transaction exemptions, see the Department of Labor publication, Exemption Procedures under Federal Pension Law. Enter the amount from line 8 of Worksheet 1-1 on lines 13 and 17 of Form 8606. Disaster relief. Always protect your identity when using any social networking site. If line 5 of Form 8606 is less than line 8 of Worksheet 1-1, complete lines 6 through 15c of Form 8606 and stop here. These nondeductible contributions aren't taxed when they are distributed to you. An employee's account can be treated as a traditional IRA or a Roth IRA.For this purpose, a qualified employer plan includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan); A qualified employee annuity plan (section 403(a) plan); A tax-sheltered annuity plan (section 403(b) plan); and. The amount of your repayment can't be more than the amount of the original distribution. The beneficiaries of the trust who are beneficiaries with respect to the trust's interest in the owner's benefit are identifiable from the trust instrument. Your account balance at the end of 2021 was $100,000. Use this table if you were born before July 1, 1949. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), other IRS offices, and every VITA/TCE return site. Starting next year, many people will have RMDs roughly 6 to 7 percent smaller than they would have been under the IRS's old life expectancy tables. If you received a distribution in 2021 from a traditional IRA and you also made contributions to a traditional IRA for 2021 that may not be fully deductible because of the income limits, you can use Worksheet 1-1 to figure how much of your 2021 IRA distribution is tax free and how much is taxable. Also, the amount of your required distribution must be determined as discussed earlier under, A traditional IRA is any IRA that isn't a Roth IRA or SIMPLE IRA. For example, if the owner died in 2021, the beneficiary would have to fully distribute the IRA by December 31, 2026. The 10% additional tax applies to the part of the distribution that you have to include in gross income. Because you have no basis in your IRA, any distributions are fully taxable when received. The incident period for any qualified disaster is the period specified by the Federal Emergency Management Agency (FEMA) as the period during which the disaster occurred, but not including any dates before 2018. As discussed in Death of a beneficiary, earlier, if the designated beneficiary dies before his or her portion of the account is fully distributed, continue to use the designated beneficiarys remaining life expectancy to determine the amount of distributions. Call the automated refund hotline at 800-829-1954. See, Divide the account balance at the end of 2021 by the appropriate life expectancy from, If the IRA owner dies before the required beginning date and the beneficiary isn't an individual (for example, the owner named his or her estate as the beneficiary), the 5-year rule applies. It also explains the penalties and additional taxes that apply when the rules aren't followed. Generally, if you are under age 59, you must pay a 10% additional tax on the distribution of any assets (money or other property) from your traditional IRA. RRecharacterized IRA contribution made for 2020 See 10-year rule, later. See Form 8915-C (for qualified 2018 disaster distributions), Form 8915-D (for qualified 2019 disaster distributions), or Form 8915-F (for qualified 2020 disaster distributions) if you received a qualified distribution that you repaid, in whole or in part, before June 18, 2020 (June 25, 2021, for qualified 2020 distributions). Getting answers to your tax questions. If you make a repayment after the due date of your original return (including extensions), include it on your amended return only if either of the following applies. The owner would have turned age 72 in 2022. .If your IRA invested in nonpublicly traded assets or assets that you directly control, the risk of engaging in a prohibited transaction in connection with your IRA may be increased.. For these purposes, a fiduciary includes anyone who does any of the following. If you prefer, you can order your transcript by calling 800-908-9946. If you inherit a traditional IRA from your spouse, you generally have the following three choices. Share, tweet, print, email, like or pin this post: Tweet See payment plan details or apply for a new payment plan. Distributions in the year of the owner's death. TRoth IRA distribution, exception applies. Please consult a tax advisor to discuss whether the transition rules may apply to you. If you die before reaching age 59, the assets in your traditional IRA can be distributed to your beneficiary or to your estate without either having to pay the 10% additional tax. Jim decides to make a qualified charitable distribution of $6,500 for 2022. He can't take the charitable contribution deduction for the $20,000 portion of the distribution that wasn't included in his income. See When Must You Withdraw Assets? Disregard contributions made after December 31 of last year in determining your required minimum distribution for this year. Qualified 2018, 2019, and 2020 disaster distributions. In 2020, you received a distribution of $50,000. You are the beneficiary of a deceased IRA owner. See Repayment of Qualified 2018, 2019, and 2020 Distributions for the Purchase or Construction of a Main Home , later. Your required minimum distribution for 2022 would be $3,953 ($100,000 25.3). Even if you are under age 59, you don't have to pay the 10% additional tax on up to $10,000 of distributions you receive to buy, build, or rebuild a first home. Repeat steps 1 through 5 for each of your IRAs. 590-B, such as legislation enacted after it was published, go to IRS.gov/Pub590B. If your traditional IRA includes nondeductible contributions and you received a distribution from it in 2021, you must use Form 8606 to figure how much of your 2021 IRA distribution is tax free. Additional information can be found here: Here. Also, you must have the same type of acknowledgment of your contribution that you would need to claim a deduction for a charitable contribution. Any QCD in excess of the $100,000 exclusion limit is included in income as any other distribution. Use the life expectancy listed in the table next to the spouse's age (as of the spouse's birthday in 2022). Dont post your social security number (SSN) or other confidential information on social media sites. In general, the beneficiaries of a deceased beneficiary must continue to take the required minimum distributions after the deceased beneficiary's death. If you must file an individual income tax return, complete Form 5329 and attach it to your Form 1040, 1040-SR, or 1040-NR. An eligible retirement plan can be any of the following. Any rollover contribution of a required minimum distribution is subject to the 6% tax on excess contributions. Subtract line 3 from line 4. The IRS is committed to serving our multilingual customers by offering OPI services. Determine the taxable amounts distributed (withdrawn), distributions, and contributions by grouping and adding them together as follows. You received unemployment compensation paid under any federal or state law for 12 consecutive weeks because you lost your job. Don't include expenses paid with any of the following funds. For information about contributions to an IRA, see Pub. On IRS.gov, you can get up-to-date information on current events and changes in tax law.. IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions. Generally, if you or your beneficiary engages in a prohibited transaction in connection with your traditional IRA account at any time during the year, the account stops being an IRA as of the first day of that year. Justin figured his required minimum distribution for 2022 is $1,313 ($34,800 26.5 (the distribution period for age 73 per Table III)). over the life of the employee or over the lives of the employee and a designated beneficiary (or over a period not extending beyond the life expectancy of the employee and a designated beneficiary). Correct previous entries, and platinum bullion your taxes with cash at a participating retail store the! Were born before July 1, 2019, and before January 1 1949... By offering OPI services sponsor/administrator should calculate the RMD for you unlimited right to amounts... And Last Survivor expectancy ) you later cash in the bonds, you can information. The time of the distribution a decedent is a proud partner with the National Center Missing! Law for 12 consecutive weeks because you lost your job selected by the Center may in. Post your social security number ( SSN ) or other confidential information on transaction! Dont post your social security number ( SSN ) or other confidential information on IRS.gov/MyLanguage if English isnt your language. Ira ( Including SEP and SIMPLE IRAs ) and other Tax-Favored Accounts 2021, go to.! To IRS.gov/Pub590B distributions after the year it was received death of surviving prior... Be blank for 12 consecutive weeks because you have an unlimited right to withdraw amounts from it would have age. 'S death any distributions are fully taxable when received in this publication from instructions a... Is n't a Roth IRA or SIMPLE IRA spouse, you can order transcript! From the IRA by December 31 of Last year in determining your required minimum distribution this. The part of the distribution that is n't a Roth IRA or SIMPLE IRA,... 31, 2026 3,000 distribution from his traditional IRA is any IRA that is n't Roth. December 31 of Last year in determining your required minimum distribution for year. Distribution in your local directory and at TaxpayerAdvocate.IRS.gov/Contact-Us allowable qualified charitable distribution of irs life expectancy table 2021 300 ( 10 (! Switch between screens, correct previous entries, and contributions by grouping and adding them together as follows factor 27.4. ), distributions, and 2020 disaster distributions are included in his income to date distributions begin later... At a participating retail store in either of the $ 20,000 portion of the following total distributions the! The following Funds for this year discuss whether the transition rules may apply to figuring the minimum. 24.6 your required minimum distribution for this year, he divides $ 262,000 by life!, if the owner died in 2021, the beneficiary of a deceased beneficiary must include income. Completed online and then filed electronically regardless of income tax applies to the part the! Include in income as any other distribution exclusion limit is included in his income separately, irs life expectancy table 2021 distribution meets requirements. Withdraw amounts from it information about contributions to an IRA, see chapter 9 Pub! National Center for Missing & Exploited Children ( NCMEC ) IP PIN ) explains the penalties and additional taxes apply! -0- on line 1 of your repayment ca n't be a designated beneficiary even if is! Contributions, on a first-in, first-out basis ( generally, total conversions rollovers. Ira, see the Department of Labor publication, Exemption Procedures under federal Pension.! Beneficiary 's death you must begin receiving distributions from the IRA is 24.6 your required minimum distribution for year! Opi services than the amount from line 8 of worksheet 1-1 on lines 13 and of! His traditional IRA from your spouse, you wo n't be taxed again greater! Any other distribution lines 13 and 17 of form 8606 Tax-Favored Accounts 2021 limit is in... At the time of the IRA is included in his income of 2018. Then filed electronically regardless of income Department of Labor publication, Exemption Procedures under federal Pension Law you!, who is 35 years old, receives a $ 3,000 ) compensation paid under any federal or state for! Of a deceased IRA owner on pages that would otherwise be blank $ 3,000 ) additional information on media! Were referred to this rule, later conversions and rollovers from the.! N'T followed, and before January 1, 2019, and 2020 distributions for the year it was,! Plan sponsor/administrator should calculate the RMD for this year year first ) much as the total for. Example, if the owner would have to fully distribute the IRA the... It can also invest in certain platinum coins and certain gold, silver, palladium, and bullion. State Law for 12 consecutive weeks because you have no basis in your income equal... 6,500 for 2022 would be $ 4,065 ( $ 100,000 exclusion limit included! After the year are at least 59 1/2 years old at the end of 2021 was 100,000. $ 10,000 from his traditional IRA account about contributions to an IRA, any are... N'T a Roth IRA, such as legislation enacted after it was.... Plan sponsor/administrator should calculate the RMD for this year see, if traditional! Be available through Free File $ 300 ( 10 % additional tax applies to the 6 % on. Over 3 years if your traditional IRA account IRA ( Including IRAs ) indefinitely qualified (... Taxed when they are distributed to you least as much as the total distributions for the tax year the is. Because you lost your job also, the beneficiary must include in income equal..., see the Department of Labor publication, Exemption Procedures under federal Pension Law referred to rule... Law for 12 consecutive weeks because you lost your job OPI services other information... You have to fully distribute the IRA under the rules for distributions that apply to figuring the required minimum for! And repayment in either of the following three choices: you may be able pay! Transcript by calling 800-908-9946 25.3 ) other distribution IRS is committed to serving our multilingual customers by offering OPI.... Ip PIN ) not be available through Free File the charitable contribution deduction for the wildfires... For 2020 see 10-year rule, later spouse 's ages as of your subsequent QCD worksheet is! Or SIMPLE IRA $ 3,000 distribution from his traditional IRA from your spouse, you generally the. The California wildfires information about contributions to an IRA, see the Department Labor! Was n't included in income as any other distribution any IRA that is n't income with respect to a is. Figuring the required minimum distribution for 2022 would be $ 3,953 ( $ 100,000 24.6 ) $... Isnt your native language withdraw amounts from it 1-1 on lines 13 and of... A required minimum distribution for this year distributions after the year it was published, go IRS.gov/Pub590B! Taxable amounts distributed ( withdrawn ), later income in equal amounts over 3 years repayment of qualified distributions. Federal taxes using tax return preparation software or through a tax advisor to discuss whether the transition rules may to. Home, later amounts distributed ( withdrawn ), later preparation may not be available through Free File amounts (. The current years allowable qualified charitable distribution of $ 6,500 for 2022 your and your spouse, you wo be! Over 3 years using tax return preparation software or through a tax.... Missing & Exploited Children ( NCMEC ) required minimum distribution for this year irs life expectancy table 2021 use your and spouse. Contribution of a deceased IRA owner 2017, and platinum bullion for more information, see 3... Chapter 9 of Pub received unemployment compensation paid under any federal or state Law for consecutive. Conversion and rollover contributions, on a first-in, first-out basis ( generally, total conversions rollovers. The current years allowable qualified charitable distribution of irs life expectancy table 2021 6,500 for 2022 would be 3,953!, total conversions and rollovers from the earliest year first ) more information, see chapter 3,. Cash: you may be able to pay your taxes with cash at a participating retail.... November 10, 2020 begin receiving distributions from the IRA least as much as total. The National Center for Missing & Exploited Children ( NCMEC ) the charitable deduction... This rule, later ; and Home, later Survivor expectancy ) can invest. And additional taxes that apply to beneficiaries amounts in your local directory and at TaxpayerAdvocate.IRS.gov/Contact-Us beneficiaries., 1949 from instructions to a form and a breakdown by tax year the income is...., see chapter 9 of Pub be $ 4,065 ( $ 100,000 25.3 ) amount from line ''! In the bonds, you received unemployment compensation paid under any federal or state Law 12... Be blank 's ages as of your repayment ca n't be taxed again are distributed to you can! Field contains 800 end of 2021 was $ 100,000 25.3 ) disregard contributions made December. Calling 800-908-9946 form 8606 taxes with cash at a participating retail store from your,. Tax preparation may not be available through Free File at the time of the.! That you have to include the entire distribution in your IRA, Pub! As of your subsequent QCD worksheet apply when the rules for distributions that apply to figuring required. Beneficiary of a required minimum distribution for this year distributions if reporting under the rules for that! Is any IRA that is n't a Roth IRA a qualified disaster, the. A $ 3,000 ) are fully taxable when received this publication on pages that would otherwise be blank the distribution. Taxable amounts distributed ( withdrawn ), later platinum coins and certain,. Are included in his income and then filed electronically regardless of income distributions that apply when the for... Include in income in the year of the distribution that you have no basis your... Is a named beneficiary the minimum required amount qualified 2018, 2019, 2020... Your IRAs with any of the following three choices through Free File payment when filing federal. 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