Catch-up contributions to Thrift Savings Plan (TSP). Participants in the TSP who are age 50 or older at the end of the year generally can make catch-up contributions to the plan. For 2005, the maximum catch-up contribution increased from $3,000 to $4,000. For 2006, the maximum increases to $5,000.

Katrina Emergency Tax Relief Act of 2005. This Act provides tax relief for persons affected by Hurricane Katrina. Under the Act, if you have funds in certain retirement plans, you may qualify for tax-favored withdrawals, repayments and loans. See Publication 575, Pension and Annuity Income.

Rollovers. You can roll over certain amounts from the Civil Service Retirement System (CSRS), the Federal Employees' Retirement System (FERS), or the TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. See Rollover Rules in Part II.

Rollover by surviving spouse. You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee into a qualified retirement plan or a traditional IRA. See Rollover Rules in Part II.

Benefits for public safety officer's survivors. A survivor annuity received in 2005 by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. For more information, see Dependents of public safety officers in Part IV.

Uniformed services Thrift Savings Plan (TSP) accounts. If you have a uniformed services TSP account, it may include contributions from combat zone pay. This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. However, any earnings on those contributions are subject to tax when they are distributed. The statement you receive from the TSP will state the total amount of your distribution and the amount of your taxable distribution for the year. If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. You can get more information from the TSP website, www.tsp.gov, or the TSP Service Office.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

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).