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1040ez free Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. 1040ez free Exemption from withholding. 1040ez free How To Report Your Benefits How Much Is Taxable?Examples Lump-Sum ElectionExample Deductions Related to Your BenefitsRepayments More Than Gross Benefits Worksheets AppendixForm SSA-1099, Social Security Benefit Statement 2013 Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) How To Get Tax HelpLow Income Taxpayer Clinics Are Any of Your Benefits Taxable? To find out whether any of your benefits shown on Forms SSA-1099 and RRB-1099 may be taxable, compare the base amount (explained later) for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. 1040ez free When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. 1040ez free S. 1040ez free savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. 1040ez free Children's benefits. 1040ez free   The rules in this publication apply to benefits received by children. 1040ez free See Who is taxed , later. 1040ez free The SSA issues Form SSA-1099 and Form SSA-1042S. 1040ez free The RRB issues Form RRB-1099 and Form RRB-1042S. 1040ez free These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. 1040ez free You may receive more than one of these forms for the same tax year. 1040ez free See the Appendix at the end of this publication for more information. 1040ez free Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. 1040ez free The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. 1040ez free A corrected Form RRB-1099 or Form RRB-1042S is indicated as “CORRECTED” and replaces the corresponding original Form RRB-1099 or Form RRB-1042S. 1040ez free You must use the latest corrected Form RRB-1099 or Form RRB-1042S you received and any original Form RRB-1099 or Form RRB-1042S that the RRB has not corrected when you determine what amounts to report on your tax return. 1040ez free Figuring total income. 1040ez free   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. 1040ez free If the total is more than your base amount, part of your benefits may be taxable. 1040ez free   If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. 1040ez free Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. 1040ez free If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. 1040ez free If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. 1040ez free Base amount. 1040ez free   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. 1040ez free Worksheet A. 1040ez free   You can use Worksheet A to figure the amount of income to compare with your base amount. 1040ez free This is a quick way to check whether some of your benefits may be taxable. 1040ez free     Worksheet A. 1040ez free A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. 1040ez free Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1040ez free Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1040ez free (If you received more than one form, combine the amounts from box 5 and enter the total. 1040ez free ) A. 1040ez free   Note. 1040ez free If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1040ez free B. 1040ez free Enter one-half of the amount on line A B. 1040ez free   C. 1040ez free Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1040ez free   D. 1040ez free Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1040ez free   E. 1040ez free Add lines B, C, and D E. 1040ez free   Note. 1040ez free Compare the amount on line E to your base amount for your filing status. 1040ez free If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. 1040ez free If the amount on line E is more than your base amount, some of your benefits may be taxable. 1040ez free You need to complete Worksheet 1, shown later. 1040ez free If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . 1040ez free   Example. 1040ez free You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. 1040ez free In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. 1040ez free Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. 1040ez free You also received a taxable pension of $22,800 and interest income of $500. 1040ez free You did not have any tax-exempt interest income. 1040ez free Your benefits are not taxable for 2013 because your income, as figured in Worksheet A below, is not more than your base amount ($32,000) for married filing jointly. 1040ez free   Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. 1040ez free     Filled-in Worksheet A. 1040ez free A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. 1040ez free Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1040ez free Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1040ez free (If you received more than one form, combine the amounts from box 5 and enter the total. 1040ez free ) A. 1040ez free $11,000 Note. 1040ez free If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1040ez free B. 1040ez free Enter one-half of the amount on line A B. 1040ez free 5,500 C. 1040ez free Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1040ez free 23,300 D. 1040ez free Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1040ez free -0- E. 1040ez free Add lines B, C, and D E. 1040ez free $28,800 Note. 1040ez free Compare the amount on line E to your base amount for your filing status. 1040ez free If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. 1040ez free If the amount on line E is more than your base amount, some of your benefits may be taxable. 1040ez free You need to complete Worksheet 1, shown later. 1040ez free If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . 1040ez free   Who is taxed. 1040ez free   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. 1040ez free For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. 1040ez free One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. 1040ez free Repayment of benefits. 1040ez free   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. 1040ez free It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. 1040ez free If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. 1040ez free   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. 1040ez free Your repayments are shown in box 4. 1040ez free The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). 1040ez free Use the amount in box 5 to figure whether any of your benefits are taxable. 1040ez free Example. 1040ez free In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. 1040ez free In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. 1040ez free During 2013, you repaid $500 to SSA. 1040ez free The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). 1040ez free The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). 1040ez free Tax withholding and estimated tax. 1040ez free   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. 1040ez free If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. 1040ez free   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. 1040ez free For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. 1040ez free U. 1040ez free S. 1040ez free citizens residing abroad. 1040ez free   U. 1040ez free S. 1040ez free citizens who are residents of the following countries are exempt from U. 1040ez free S. 1040ez free tax on their benefits. 1040ez free Canada. 1040ez free Egypt. 1040ez free Germany. 1040ez free Ireland. 1040ez free Israel. 1040ez free Italy. 1040ez free (You must also be a citizen of Italy for the exemption to apply. 1040ez free ) Romania. 1040ez free United Kingdom. 1040ez free   The SSA will not withhold U. 1040ez free S. 1040ez free tax from your benefits if you are a U. 1040ez free S. 1040ez free citizen. 1040ez free   The RRB will withhold U. 1040ez free S. 1040ez free tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. 1040ez free If you do not file Form RRB-1001, the RRB will consider you a nonresident alien and withhold tax from your railroad retirement benefits at a 30% rate. 1040ez free Contact the RRB to get this form. 1040ez free Lawful permanent residents. 1040ez free   For U. 1040ez free S. 1040ez free income tax purposes, lawful permanent residents (green card holders) are considered resident aliens until their lawful permanent resident status under the immigration laws is either taken away or is administratively or judicially determined to have been abandoned. 1040ez free Social security benefits paid to a green card holder are not subject to 30% withholding. 1040ez free If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. 1040ez free SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. 1040ez free If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. 1040ez free You must also attach the following information to your Form 1040 or 1040A: A copy of the Form SSA-1042S, Social Security Benefit Statement, A copy of the “green card,” and A signed declaration that includes the following statements:    “The SSA should not have withheld federal income tax from my social security benefits because I am a U. 1040ez free S. 1040ez free lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 1040ez free I am filing a U. 1040ez free S. 1040ez free income tax return for the tax year as a resident alien reporting all of my worldwide income. 1040ez free I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. 1040ez free ” Nonresident aliens. 1040ez free   A nonresident alien is an individual who is not a citizen or resident of the United States. 1040ez free If you are a nonresident alien, the rules discussed in this publication do not apply to you. 1040ez free Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. 1040ez free You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. 1040ez free These forms will also show the tax rate and the amount of tax withheld from your benefits. 1040ez free   Under tax treaties with the following countries, residents of these countries are exempt from U. 1040ez free S. 1040ez free tax on their benefits. 1040ez free Canada. 1040ez free Egypt. 1040ez free Germany. 1040ez free Ireland. 1040ez free Israel. 1040ez free Italy. 1040ez free Japan. 1040ez free Romania. 1040ez free United Kingdom. 1040ez free   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. 1040ez free S. 1040ez free tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. 1040ez free   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. 1040ez free   For more information on whether you are a nonresident alien, see Publication 519, U. 1040ez free S. 1040ez free Tax Guide for Aliens. 1040ez free Exemption from withholding. 1040ez free   If your social security benefits are exempt from tax because you are a resident of one of the treaty countries listed, the SSA will not withhold U. 1040ez free S. 1040ez free tax from your benefits. 1040ez free   If your railroad retirement benefits are exempt from tax because you are a resident of one of the treaty countries listed, you can claim an exemption from withholding by filing Form RRB-1001 with the RRB. 1040ez free Contact the RRB to get this form. 1040ez free Canadian or German social security benefits paid to U. 1040ez free S. 1040ez free residents. 1040ez free   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. 1040ez free S. 1040ez free residents are treated for U. 1040ez free S. 1040ez free income tax purposes as if they were paid under the social security legislation of the United States. 1040ez free If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. 1040ez free How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. 1040ez free You cannot use Form 1040EZ. 1040ez free Reporting on Form 1040. 1040ez free   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. 1040ez free If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. 1040ez free Reporting on Form 1040A. 1040ez free   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. 1040ez free If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. 1040ez free Benefits not taxable. 1040ez free   If you are filing Form 1040EZ, do not report any benefits on your tax return. 1040ez free If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. 1040ez free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez free If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 1040ez free How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. 1040ez free Generally, the higher that total amount, the greater the taxable part of your benefits. 1040ez free Maximum taxable part. 1040ez free   Generally, up to 50% of your benefits will be taxable. 1040ez free However, up to 85% of your benefits can be taxable if either of the following situations applies to you. 1040ez free The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). 1040ez free You are married filing separately and lived with your spouse at any time during 2013. 1040ez free Which worksheet to use. 1040ez free   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. 1040ez free You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. 1040ez free You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. 1040ez free In this situation you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. 1040ez free Situation (1) does not apply and you take an exclusion for interest from qualified U. 1040ez free S. 1040ez free savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. 1040ez free In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. 1040ez free You received a lump-sum payment for an earlier year. 1040ez free In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. 1040ez free See Lump-Sum Election , later. 1040ez free Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. 1040ez free Filled-in Worksheet 1. 1040ez free Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 1040ez free Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 1040ez free None of your benefits are taxable for 2013. 1040ez free For more information, see Repayments More Than Gross Benefits . 1040ez free If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040ez free S. 1040ez free Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 1040ez free Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040ez free 1. 1040ez free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040ez free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 1040ez free $5,980         2. 1040ez free Enter one-half of line 1 2. 1040ez free 2,990     3. 1040ez free Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 1040ez free 28,990     4. 1040ez free Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 1040ez free -0-     5. 1040ez free Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 1040ez free -0-     6. 1040ez free Combine lines 2, 3, 4, and 5 6. 1040ez free 31,980     7. 1040ez free Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040ez free  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 1040ez free -0-     8. 1040ez free Is the amount on line 7 less than the amount on line 6?             No. 1040ez free None of your social security benefits are taxable. 1040ez free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez free             Yes. 1040ez free Subtract line 7 from line 6 8. 1040ez free 31,980     9. 1040ez free If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 1040ez free 25,000       Note. 1040ez free If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1040ez free 85) and enter the result on line 17. 1040ez free Then go to line 18. 1040ez free         10. 1040ez free Is the amount on line 9 less than the amount on line 8?             No. 1040ez free None of your benefits are taxable. 1040ez free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040ez free If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1040ez free             Yes. 1040ez free Subtract line 9 from line 8 10. 1040ez free 6,980     11. 1040ez free Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 1040ez free 9,000     12. 1040ez free Subtract line 11 from line 10. 1040ez free If zero or less, enter -0- 12. 1040ez free -0-     13. 1040ez free Enter the smaller of line 10 or line 11 13. 1040ez free 6,980     14. 1040ez free Enter one-half of line 13 14. 1040ez free 3,490     15. 1040ez free Enter the smaller of line 2 or line 14 15. 1040ez free 2,990     16. 1040ez free Multiply line 12 by 85% (. 1040ez free 85). 1040ez free If line 12 is zero, enter -0- 16. 1040ez free -0-     17. 1040ez free Add lines 15 and 16 17. 1040ez free 2,990     18. 1040ez free Multiply line 1 by 85% (. 1040ez free 85) 18. 1040ez free 5,083     19. 1040ez free Taxable benefits. 1040ez free Enter the smaller of line 17 or line 18. 1040ez free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 1040ez free $2,990       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 1040ez free         Example 1. 1040ez free George White is single and files Form 1040 for 2013. 1040ez free In addition to receiving social security payments, he received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990, for a total of $28,990. 1040ez free He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. 1040ez free   To figure his taxable benefits, George completes Worksheet 1, shown below. 1040ez free On line 20a of his Form 1040, George enters his net benefits of $5,980. 1040ez free On line 20b, he enters his taxable benefits of $2,990. 1040ez free Example 2. 1040ez free Ray and Alice Hopkins file a joint return on Form 1040A for 2013. 1040ez free Ray is retired and received a fully taxable pension of $15,500. 1040ez free He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. 1040ez free Alice worked during the year and had wages of $14,000. 1040ez free She made a deductible payment to her IRA account of $1,000. 1040ez free Ray and Alice have two savings accounts with a total of $250 in taxable interest income. 1040ez free They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. 1040ez free They find none of Ray's social security benefits are taxable. 1040ez free On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. 1040ez free Filled-in Worksheet 1. 1040ez free Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 1040ez free Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 1040ez free None of your benefits are taxable for 2013. 1040ez free For more information, see Repayments More Than Gross Benefits . 1040ez free If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040ez free S. 1040ez free Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 1040ez free Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040ez free 1. 1040ez free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040ez free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 1040ez free $5,600         2. 1040ez free Enter one-half of line 1 2. 1040ez free 2,800     3. 1040ez free Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 1040ez free 29,750     4. 1040ez free Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 1040ez free -0-     5. 1040ez free Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 1040ez free -0-     6. 1040ez free Combine lines 2, 3, 4, and 5 6. 1040ez free 32,550     7. 1040ez free Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040ez free  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 1040ez free 1,000     8. 1040ez free Is the amount on line 7 less than the amount on line 6?             No. 1040ez free None of your social security benefits are taxable. 1040ez free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez free             Yes. 1040ez free Subtract line 7 from line 6 8. 1040ez free 31,550     9. 1040ez free If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 1040ez free 32,000       Note. 1040ez free If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1040ez free 85) and enter the result on line 17. 1040ez free Then go to line 18. 1040ez free         10. 1040ez free Is the amount on line 9 less than the amount on line 8?             No. 1040ez free None of your benefits are taxable. 1040ez free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040ez free If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1040ez free             Yes. 1040ez free Subtract line 9 from line 8 10. 1040ez free       11. 1040ez free Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 1040ez free       12. 1040ez free Subtract line 11 from line 10. 1040ez free If zero or less, enter -0- 12. 1040ez free       13. 1040ez free Enter the smaller of line 10 or line 11 13. 1040ez free       14. 1040ez free Enter one-half of line 13 14. 1040ez free       15. 1040ez free Enter the smaller of line 2 or line 14 15. 1040ez free       16. 1040ez free Multiply line 12 by 85% (. 1040ez free 85). 1040ez free If line 12 is zero, enter -0- 16. 1040ez free       17. 1040ez free Add lines 15 and 16 17. 1040ez free       18. 1040ez free Multiply line 1 by 85% (. 1040ez free 85) 18. 1040ez free       19. 1040ez free Taxable benefits. 1040ez free Enter the smaller of line 17 or line 18. 1040ez free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 1040ez free         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 1040ez free         Example 3. 1040ez free Joe and Betty Johnson file a joint return on Form 1040 for 2013. 1040ez free Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. 1040ez free Joe's Form RRB-1099 shows $10,000 in box 5. 1040ez free Betty is a retired government worker and received a fully taxable pension of $38,000. 1040ez free They had $2,300 in taxable interest income plus interest of $200 on a qualified U. 1040ez free S. 1040ez free savings bond. 1040ez free The savings bond interest qualified for the exclusion. 1040ez free They figure their taxable benefits by completing Worksheet 1 below. 1040ez free Because they have qualified U. 1040ez free S. 1040ez free savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. 1040ez free On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). 1040ez free More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. 1040ez free (See Maximum taxable part under How Much Is Taxable earlier. 1040ez free ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. 1040ez free Filled-in Worksheet 1. 1040ez free Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 1040ez free Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 1040ez free None of your benefits are taxable for 2013. 1040ez free For more information, see Repayments More Than Gross Benefits . 1040ez free If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040ez free S. 1040ez free Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 1040ez free Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040ez free 1. 1040ez free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040ez free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 1040ez free $10,000         2. 1040ez free Enter one-half of line 1 2. 1040ez free 5,000     3. 1040ez free Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 1040ez free 40,500     4. 1040ez free Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 1040ez free -0-     5. 1040ez free Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 1040ez free -0-     6. 1040ez free Combine lines 2, 3, 4, and 5 6. 1040ez free 45,500     7. 1040ez free Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040ez free  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 1040ez free -0-     8. 1040ez free Is the amount on line 7 less than the amount on line 6?             No. 1040ez free None of your social security benefits are taxable. 1040ez free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez free             Yes. 1040ez free Subtract line 7 from line 6 8. 1040ez free 45,500     9. 1040ez free If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 1040ez free 32,000       Note. 1040ez free If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1040ez free 85) and enter the result on line 17. 1040ez free Then go to line 18. 1040ez free         10. 1040ez free Is the amount on line 9 less than the amount on line 8?             No. 1040ez free None of your benefits are taxable. 1040ez free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040ez free If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1040ez free             Yes. 1040ez free Subtract line 9 from line 8 10. 1040ez free 13,500     11. 1040ez free Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 1040ez free 12,000     12. 1040ez free Subtract line 11 from line 10. 1040ez free If zero or less, enter -0- 12. 1040ez free 1,500     13. 1040ez free Enter the smaller of line 10 or line 11 13. 1040ez free 12,000     14. 1040ez free Enter one-half of line 13 14. 1040ez free 6,000     15. 1040ez free Enter the smaller of line 2 or line 14 15. 1040ez free 5,000     16. 1040ez free Multiply line 12 by 85% (. 1040ez free 85). 1040ez free If line 12 is zero, enter -0- 16. 1040ez free 1,275     17. 1040ez free Add lines 15 and 16 17. 1040ez free 6,275     18. 1040ez free Multiply line 1 by 85% (. 1040ez free 85) 18. 1040ez free 8,500     19. 1040ez free Taxable benefits. 1040ez free Enter the smaller of line 17 or line 18. 1040ez free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 1040ez free $6,275       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 1040ez free         Filled-in Worksheet 1. 1040ez free Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 1040ez free Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 1040ez free None of your benefits are taxable for 2013. 1040ez free For more information, see Repayments More Than Gross Benefits . 1040ez free If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040ez free S. 1040ez free Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 1040ez free Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040ez free 1. 1040ez free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040ez free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 1040ez free $4,000         2. 1040ez free Enter one-half of line 1 2. 1040ez free 2,000     3. 1040ez free Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 1040ez free 8,000     4. 1040ez free Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 1040ez free -0-     5. 1040ez free Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 1040ez free -0-     6. 1040ez free Combine lines 2, 3, 4, and 5 6. 1040ez free 10,000     7. 1040ez free Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040ez free  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 1040ez free -0-     8. 1040ez free Is the amount on line 7 less than the amount on line 6?             No. 1040ez free None of your social security benefits are taxable. 1040ez free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez free             Yes. 1040ez free Subtract line 7 from line 6 8. 1040ez free 10,000     9. 1040ez free If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 1040ez free         Note. 1040ez free If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1040ez free 85) and enter the result on line 17. 1040ez free Then go to line 18. 1040ez free         10. 1040ez free Is the amount on line 9 less than the amount on line 8?             No. 1040ez free None of your benefits are taxable. 1040ez free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040ez free If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1040ez free             Yes. 1040ez free Subtract line 9 from line 8 10. 1040ez free       11. 1040ez free Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 1040ez free       12. 1040ez free Subtract line 11 from line 10. 1040ez free If zero or less, enter -0- 12. 1040ez free       13. 1040ez free Enter the smaller of line 10 or line 11 13. 1040ez free       14. 1040ez free Enter one-half of line 13 14. 1040ez free       15. 1040ez free Enter the smaller of line 2 or line 14 15. 1040ez free       16. 1040ez free Multiply line 12 by 85% (. 1040ez free 85). 1040ez free If line 12 is zero, enter -0- 16. 1040ez free       17. 1040ez free Add lines 15 and 16 17. 1040ez free 8,500     18. 1040ez free Multiply line 1 by 85% (. 1040ez free 85) 18. 1040ez free 3,400     19. 1040ez free Taxable benefits. 1040ez free Enter the smaller of line 17 or line 18. 1040ez free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 1040ez free $3,400       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 1040ez free         Example 4. 1040ez free Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. 1040ez free Bill earned $8,000 during 2013. 1040ez free The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). 1040ez free Bill figures his taxable benefits by completing Worksheet 1 below. 1040ez free He must include 85% of his social security benefits in his taxable income because he is married filing separately and lived with his spouse during 2013. 1040ez free See How Much Is Taxable earlier. 1040ez free Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. 1040ez free Lump-Sum Election You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. 1040ez free This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. 1040ez free No part of the lump-sum death benefit is subject to tax. 1040ez free Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. 1040ez free However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. 1040ez free You can elect this method if it lowers your taxable benefits. 1040ez free Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. 1040ez free Then you subtract any taxable benefits for that year that you previously reported. 1040ez free The remainder is the taxable part of the lump-sum payment. 1040ez free Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). 1040ez free Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. 1040ez free Do not file an amended return for the earlier year. 1040ez free Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. 1040ez free Complete Worksheet 1 in this publication. 1040ez free Complete Worksheet 2 and Worksheet 3 as appropriate. 1040ez free Use Worksheet 2 if your lump-sum payment was for a year after 1993. 1040ez free Use Worksheet 3 if it was for 1993 or an earlier year. 1040ez free Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. 1040ez free Complete Worksheet 4. 1040ez free Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. 1040ez free If the taxable benefits on Worksheet 4 are lower than the taxable benefits on Worksheet 1, you can elect to report the lower amount on your return. 1040ez free Making the election. 1040ez free   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. 1040ez free Do not attach the completed worksheets to your return. 1040ez free Keep them with your records. 1040ez free    Once you elect this method of figuring the taxable part of a lump-sum payment, you can revoke your election only with the consent of the IRS. 1040ez free Lump-sum payment reported on Form SSA-1099 or RRB-1099. 1040ez free   If you received a lump-sum payment in 2013 that includes benefits for one or more earlier years after 1983, it will be included in box 3 of either Form SSA-1099 or Form RRB-1099. 1040ez free That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. 1040ez free The form will also show the year (or years) the payment is for. 1040ez free However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. 1040ez free You must contact the RRB for a breakdown by year for any amount shown in box 9. 1040ez free Example Jane Jackson is single. 1040ez free In 2012 she applied for social security disability benefits but was told she was ineligible. 1040ez free She appealed the decision and won. 1040ez free In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. 1040ez free Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. 1040ez free Jane's other income for 2012 and 2013 is as follows. 1040ez free   Income 2012 2013     Wages $20,000 $ 3,500     Interest income 2,000 2,500     Dividend income 1,000 1,500     Fully taxable pension   18,000     Total $23,000 $25,500   To see if the lump-sum election method results in lower taxable benefits, she completes Worksheets 1, 2, and 4 from this publication. 1040ez free She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. 1040ez free Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. 1040ez free She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. 1040ez free She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. 1040ez free After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. 1040ez free Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. 1040ez free To do this, she prints “LSE” to the left of Form 1040, line 20a. 1040ez free She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. 1040ez free Jane's filled-in worksheets (1, 2, and 4) follow. 1040ez free Jane Jackson's Filled-in Worksheet 1. 1040ez free Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 1040ez free Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 1040ez free None of your benefits are taxable for 2013. 1040ez free For more information, see Repayments More Than Gross Benefits . 1040ez free If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040ez free S. 1040ez free Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 1040ez free Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040ez free 1. 1040ez free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040ez free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 1040ez free $11,000         2. 1040ez free Enter one-half of line 1 2. 1040ez free 5,500     3. 1040ez free Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 1040ez free 25,500     4. 1040ez free Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 1040ez free -0-     5. 1040ez free Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 1040ez free -0-     6. 1040ez free Combine lines 2, 3, 4, and 5 6. 1040ez free 31,000     7. 1040ez free Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040ez free  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 1040ez free -0-     8. 1040ez free Is the amount on line 7 less than the amount on line 6?             No. 1040ez free None of your social security benefits are taxable. 1040ez free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez free             Yes. 1040ez free Subtract line 7 from line 6 8. 1040ez free 31,000     9. 1040ez free If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 1040ez free 25,000       Note. 1040ez free If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1040ez free 85) and enter the result on line 17. 1040ez free Then go to line 18. 1040ez free         10. 1040ez free Is the amount on line 9 less than the amount on line 8?             No. 1040ez free None of your benefits are taxable. 1040ez free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040ez free If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1040ez free             Yes. 1040ez free Subtract line 9 from line 8 10. 1040ez free 6,000     11. 1040ez free Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 1040ez free 9,000     12. 1040ez free Subtract line 11 from line 10. 1040ez free If zero or less, enter -0- 12. 1040ez free -0-     13. 1040ez free Enter the smaller of line 10 or line 11 13. 1040ez free 6,000     14. 1040ez free Enter one-half of line 13 14. 1040ez free 3,000     15. 1040ez free Enter the smaller of line 2 or line 14 15. 1040ez free 3,000     16. 1040ez free Multiply line 12 by 85% (. 1040ez free 85). 1040ez free If line 12 is zero, enter -0- 16. 1040ez free -0-     17. 1040ez free Add lines 15 and 16 17. 1040ez free 3,000     18. 1040ez free Multiply line 1 by 85% (. 1040ez free 85) 18. 1040ez free 9,350     19. 1040ez free Taxable benefits. 1040ez free Enter the smaller of line 17 or line 18. 1040ez free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 1040ez free $3,000       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 1040ez free         Jane Jackson's Filled-in Worksheet 2. 1040ez free Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. 1040ez free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. 1040ez free $2,000           Note. 1040ez free If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. 1040ez free Otherwise, go on to line 2. 1040ez free             2. 1040ez free Enter one-half of line 1 2. 1040ez free 1,000   3. 1040ez free Enter your adjusted gross income for the earlier year 3. 1040ez free 23,000   4. 1040ez free Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. 1040ez free S. 1040ez free savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. 1040ez free -0-   5. 1040ez free Enter any tax-exempt interest received in the earlier year 5. 1040ez free -0-   6. 1040ez free Add lines 2 through 5 6. 1040ez free 24,000   7. 1040ez free Enter your taxable benefits for the earlier year that you previously reported 7. 1040ez free -0-   8. 1040ez free Subtract line 7 from line 6 8. 1040ez free 24,000   9. 1040ez free If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. 1040ez free 25,000     Note. 1040ez free If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. 1040ez free 85) and enter the result on line 17. 1040ez free Then go to line 18. 1040ez free         10. 1040ez free Is the amount on line 8 more than the amount on line 9?       No. 1040ez free Skip lines 10 through 20 and enter -0- on line 21. 1040ez free       Yes. 1040ez free Subtract line 9 from line 8 10. 1040ez free     11. 1040ez free Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. 1040ez free     12. 1040ez free Subtract line 11 from line 10. 1040ez free If zero or less, enter -0- 12. 1040ez free     13. 1040ez free Enter the smaller of line 10 or line 11 13. 1040ez free     14. 1040ez free Enter one-half of line 13 14. 1040ez free     15. 1040ez free Enter the smaller of line 2 or line 14 15. 1040ez free     16. 1040ez free Multiply line 12 by 85% (. 1040ez free 85). 1040ez free If line 12 is zero, enter -0- 16. 1040ez free     17. 1040ez free Add lines 15 and 16 17. 1040ez free     18. 1040ez free Multiply line 1 by 85% (. 1040ez free 85) 18. 1040ez free     19. 1040ez free Refigured taxable benefits. 1040ez free Enter the smaller of line 17 or line 18 19. 1040ez free     20. 1040ez free Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. 1040ez free     21. 1040ez free Additional taxable benefits. 1040ez free Subtract line 20 from line 19. 1040ez free Also enter this amount on Worksheet 4, line 20 21. 1040ez free -0-     Do not file an amended return for this earlier year. 1040ez free Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. 1040ez free   Jane Jackson's Filled-in Worksheet 4. 1040ez free Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3)     Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet. 1040ez free 1. 1040ez free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2013, minus the lump-sum payment for years before 2013 1. 1040ez free $9,000         Note. 1040ez free If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. 1040ez free Otherwise, go on to line 2. 1040ez free           2. 1040ez free Enter one-half of line 1 2. 1040ez free 4,500   3. 1040ez free Enter the amount from Worksheet 1, line 3 3. 1040ez free 25,500   4. 1040ez free Enter the amount from Worksheet 1, line 4 4. 1040ez free -0-   5. 1040ez free Enter the amount from Worksheet 1, line 5 5. 1040ez free -0-   6. 1040ez free Combine lines 2, 3, 4, and 5 6. 1040ez free 30,000   7. 1040ez free Enter the amount from Worksheet 1, line 7 7. 1040ez free -0-   8. 1040ez free Subtract line 7 from line 6 8. 1040ez free 30,000   9. 1040ez free Enter the amount from Worksheet 1, line 9. 1040ez free But if you are married filing separately and lived with your spouse at any time during 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1040ez free 85) and enter the result on line 17. 1040ez free Then, go to line 18 9. 1040ez free 25,000   10. 1040ez free Is the amount on line 8 more than the amount on line 9? No. 1040ez free Skip lines 10 through 18, enter -0- on line 19, and go to line 20. 1040ez free  Yes. 1040ez free Subtract line 9 from line 8 10. 1040ez free 5,000   11. 1040ez free Enter the amount from Worksheet 1, line 11 11. 1040ez free 9,000   12. 1040ez free Subtract line 11 from line 10. 1040ez free If zero or less, enter -0- 12. 1040ez free -0-   13. 1040ez free Enter the smaller of line 10 or line 11 13. 1040ez free 5,000   14. 1040ez free Enter one-half of line 13 14. 1040ez free 2,500   15. 1040ez free Enter the smaller of line 2 or line 14 15. 1040ez free 2,500   16. 1040ez free Multiply line 12 by 85% (. 1040ez free 85). 1040ez free If line 12 is zero, enter -0- 16. 1040ez free -0-   17. 1040ez free Add lines 15 and 16 17. 1040ez free 2,500   18. 1040ez free Multiply line 1 by 85% (. 1040ez free 85) 18. 1040ez free 7,650   19. 1040ez free Enter the smaller of line 17 or line 18 19. 1040ez free 2,500   20. 1040ez free Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for which the lump-sum payment was received 20. 1040ez free -0-   21. 1040ez free Taxable benefits under lump-sum election method. 1040ez free Add lines 19 and 20 21. 1040ez free $2,500   Next. 1040ez free Is line 21 above smaller than Worksheet 1, line 19? No. 1040ez free Do not use this method to figure your taxable benefits. 1040ez free Follow the instructions on Worksheet 1 to report your benefits. 1040ez free  Yes. 1040ez free You can elect to report your taxable benefits under this method. 1040ez free To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. 1040ez free If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. 1040ez free Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. 1040ez free Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. 1040ez free If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 1040ez free   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. 1040ez free Disability payments. 1040ez free   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. 1040ez free If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. 1040ez free If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. 1040ez free Claim the deduction or credit in the same way explained under Repayment of benefits received in an earlier year in the section Repayments More Than Gross Benefits , later. 1040ez free Legal expenses. 1040ez free   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. 1040ez free   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 1040ez free Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. 1040ez free If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. 1040ez free Do not use Worksheet 1 in this case. 1040ez free If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. 1040ez free If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. 1040ez free Joint return. 1040ez free   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. 1040ez free You do this to get your net benefits when figuring if your combined benefits are taxable. 1040ez free Example. 1040ez free John and Mary file a joint return for 2013. 1040ez free John received Form SSA-1099 showing $3,000 in box 5. 1040ez free Mary also received Form SSA-1099 and the amount in box 5 was ($500). 1040ez free John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. 1040ez free Repayment of benefits received in an earlier year. 1040ez free   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. 1040ez free Deduction $3,000 or less. 1040ez free   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. 1040ez free Claim it on Schedule A (Form 1040), line 23. 1040ez free Deduction more than $3,000. 1040ez free   If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. 1040ez free Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. 1040ez free For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. 1040ez free Then refigure the tax for that year. 1040ez free Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. 1040ez free Subtract the result in (c) from the result in (a). 1040ez free   Compare the tax figured in methods (1) and (2). 1040ez free Your tax for 2013 is the smaller of the two amounts. 1040ez free If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. 1040ez free If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. 1040ez free Check box d and enter “I. 1040ez free R. 1040ez free C. 1040ez free 1341” in the space next to that box. 1040ez free If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. 1040ez free Worksheets Blank Worksheets 1 through 4 are provided in this section: Worksheet 1, Figuring Your Taxable Benefits; Worksheet 2, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993); Worksheet 3, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994); Worksheet 4, Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3). 1040ez free Worksheet 1. 1040ez free Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 1040ez free Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 1040ez free None of your benefits are taxable for 2013. 1040ez free For more information, see Repayments More Than Gross Benefits . 1040ez free If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040ez free S. 1040ez free Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 1040ez free Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040ez free 1. 1040ez free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040ez free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 1040ez free           2. 1040ez free Enter one-half of line 1 2. 1040ez free       3. 1040ez free Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 1040ez free       4. 1040ez free Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 1040ez free       5. 1040ez free Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 1040ez free       6. 1040ez free Combine lines 2, 3, 4, and 5 6. 1040ez free       7. 1040ez free Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040ez free  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 1040ez free       8. 1040ez free Is the amount on line 7 less than the amount on line 6?             No. 1040ez free None of your social security benefits are taxable. 1040ez free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez free             Yes. 1040ez free Subtract line 7 from line 6 8. 1040ez free       9. 1040ez free If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 1040ez free         Note. 1040ez free If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1040ez free 85) and enter the result on line 17. 1040ez free Then go to line 18. 1040ez free         10. 1040ez free Is the amount on line 9 less than the amount on line 8?             No. 1040ez free None of your benefits are taxable. 1040ez free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040ez free If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1040ez free             Yes. 1040ez free Subtract line 9 from line 8 10. 1040ez free       11. 1040ez free Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 1040ez free       12. 1040ez free Subtract line 11 from line 10. 1040ez free If zero or less, enter -0- 12. 1040ez free       13. 1040ez free Enter the smaller of line 10 or line 11 13. 1040ez free       14. 1040ez free Enter one-half of line 13 14. 1040ez free       15. 1040ez free Enter the smaller of line 2 or line 14 15. 1040ez free       16. 1040ez free Multiply line 12 by 85% (. 1040ez free 85). 1040ez free If line 12 is zero, enter -0- 16. 1040ez free       17. 1040ez free Add lines 15 and 16 17. 1040ez free       18. 1040ez free Multiply line 1 by 85% (. 1040ez free 85) 18. 1040ez free       19. 1040ez free Taxable benefits. 1040ez free Enter the smaller of line 17 or line 18. 1040ez free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 1040ez free         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 1040ez free         Worksheet 2. 1040ez free Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. 1040ez free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. 1040ez free             Note. 1040ez free If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. 1040ez free Otherwise, go on to line 2. 1040ez free             2. 1040ez free Enter one-half of line 1 2. 1040ez free     3. 1040ez free Enter your adjusted gross income for the earlier year 3. 1040ez free     4. 1040ez free Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. 1040ez free S. 1040ez free savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. 1040ez free     5. 1040ez free Enter any tax-exempt interest received in the earlier year 5. 1040ez free     6. 1040ez free Add lines 2 through 5 6. 1040ez free     7. 1040ez free Enter your taxable benefits for the earlier year that you previously reported 7. 1040ez free     8. 1040ez free Subtract line 7 from line 6 8. 1040ez free     9. 1040ez free If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. 1040ez free       Note. 1040ez free If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. 1040ez free 85) and enter the result on line 17. 1040ez free Then go to line 18. 1040ez free         10. 1040ez free Is the amount on line 8 more than the amount on line 9?       No. 1040ez free Skip lines 10 through 20 and enter -0- on line 21. 1040ez free       Yes. 1040ez free Subtract line 9 from line 8 10. 1040ez free     11. 1040ez free Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. 1040ez free     12. 1040ez free Subtract line 11 from line 10. 1040ez free If zero or less, enter -0- 12. 1040ez free     13. 1040ez free Enter the smaller of line 10 or line 11 13. 1040ez free     14. 1040ez free Enter one-half of line 13 14. 1040ez free     15. 1040ez free Enter the smaller of line 2 or line 14 15. 1040ez free     16. 1040ez free Multiply line 12 by 85% (. 1040ez free 85). 1040ez free If line 12 is zero, enter -0- 16. 1040ez free     17. 1040ez free Add lines 15 and 16 17. 1040ez free     18. 1040ez free Multiply line 1 by 85% (. 1040ez free 85) 18. 1040ez free     19. 1040ez free Refigured taxable benefits. 1040ez free Enter the smaller of line 17 or line 18 19. 1040ez free     20. 1040ez free Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. 1040ez free     21. 1040ez free Additional taxable benefits. 1040ez free Subtract line 20 from line 19. 1040ez free Also enter this amount on Worksheet 4, line 20 21. 1040ez free       Do not file an amended return for this earlier year. 1040ez free Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. 1040ez free   Worksheet 3. 1040ez free Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. 1040ez free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. 1040ez free           Note. 1040ez free If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. 1040ez free Otherwise, go on to line 2. 1040ez free           2. 1040ez free Enter one-half of line 1 2. 1040ez free     3. 1040ez free Enter your adjusted gross income for the earlier year 3. 1040ez free     4. 1040ez free Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. 1040ez free S. 1040ez free savings bond interest (Form 8815) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. 1040ez free     5. 1040ez free Enter any tax-exempt interest received in the earlier year 5. 1040ez free     6. 1040ez free Add lines 2 through 5 6. 1040ez free     7. 1040ez free Enter your taxable benefits for the earlier year that you previously reported 7. 1040ez free     8. 1040ez free Subtract line 7 from line 6 8. 1040ez free     9. 1040ez free Enter $25,000 ($32,000 if married filing jointly for the earlier year; $-0- if married filing separately for the earlier year and you lived with your spouse at any time during the earlier year) 9. 1040ez free     10. 1040ez free Is the amount on line 8 more than the amount on line 9? No. 1040ez free Skip lines 10 through 13 and enter -0- on line 14. 1040ez free  Yes. 1040ez free Subtract line 9 from line 8. 1040ez free 10. 1040ez free     11. 1040ez free Enter one-half of line 10 11. 1040ez free     12. 1040ez free Refigured taxable benefits. 1040ez free Enter the smaller of line 2 or line 11 12. 1040ez free     13. 1040ez free Enter your taxable benefits for the earlier year (or as refigured due to a previous
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SOI Tax Stats - Income from Trusts and Estates Statistics

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Snapshot of Estate and Trust Income Tax Statistics

The U.S. Income Tax Return for Estates and Trusts (Form 1041) is used to report the income, deductions, gains, and losses of estates and trusts, as well as distributions to beneficiaries and income tax liability. Entities are classified into types based on their purpose. These types include:

  • decedent's estates
  • simple trusts
  • complex trusts
  • qualified disability trusts
  • electing small business trust (ESBT)
  • grantor type trust
  • bankruptcy estates
  • pooled income funds

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 1041, please visit Income from Trusts and Estates Study Metadata.
 

Statistical Tables   SOI Bulletin Articles       Other IRS Data
 

 


Statistical Tables

The following tables are available as Microsoft Excel®  files.  A free Excel viewer is available for download, if needed.

Fiduciary Returns - Sources of Income, Deductions, and Tax Liability, by Tax Status and Size of Gross Income

Fiduciary Returns - Sources of Income, Deductions, and Tax Liability, by Type of Entity

Fiduciary Income and Deductions, by State and Entity Type

 

Archive - Fiduciary Income Tax Returns
 

To make customized tables using this data, please visit the Statistics of Income Tax Stats Table Wizard.

 

Projections

For selected tax returns, including the Form 1041, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.
    Projections of Returns to be Filed in Future Calendar Years


 

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SOI Bulletin Articles

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.

 

  • Fiduciary Income Tax Returns

               2003-2004          1997          1982

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Other SOI Data on Trusts

Form 5227 is an information return filed by split-interest trusts, those who make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor.  Certain charitable trusts, those treated as private foundations except that they are not exempt from income taxes, annually file Form 990-PF.

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Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

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The 1040ez Free

1040ez free Index A Accrual period, Accrual period. 1040ez free Acquisition premium, Acquisition premium. 1040ez free Adjusted issue price, Adjusted issue price. 1040ez free Assistance (see Tax help) B Backup withholding, Backup Withholding Bearer bonds and coupons, Bearer Bonds and Coupons Brokers (see Information for brokers and other middlemen) C Certificates of deposit, Certificates of Deposit Comments and suggestions, Comments and suggestions. 1040ez free Contingent payment debt instruments, Contingent Payment Debt Instruments D Debt instrument, Debt instrument. 1040ez free Debt instruments Long-term, Long-Term Debt Instruments Short-term, Short-Term Obligations Redeemed at Maturity Debt instruments and coupons purchased after 1984, Debt Instruments and Coupons Purchased After 1984 Debt instruments and coupons purchased after July 1, 1982, and before 1985, Debt Instruments and Coupons Purchased After July 1, 1982, and Before 1985 Debt instruments issued after 1954, corporate, Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982 Debt instruments issued after 1984, Debt Instruments Issued After 1984 Debt instruments issued after July 1, 1982, Debt Instruments Issued After July 1, 1982, and Before 1985 Debt instruments issued after May 27, 1969, corporate, Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982 Debt instruments not on the OID list, Debt Instruments Not on the OID List Debt Instruments on the OID list, Debt Instruments on the OID List Definitions, Definitions Accrual period, Accrual period. 1040ez free Acquisition premium, Acquisition premium. 1040ez free Adjusted issue price, Adjusted issue price. 1040ez free Debt instrument, Debt instrument. 1040ez free Issue price, Issue price. 1040ez free Market discount, Market discount. 1040ez free Original issue discount (OID), Original issue discount (OID). 1040ez free Premium, Premium. 1040ez free Qualified stated interest, Qualified stated interest. 1040ez free Stated redemption price at maturity, Stated redemption price at maturity. 1040ez free Yield to maturity, Yield to maturity (YTM). 1040ez free E Electronic payee statements, Electronic payee statements. 1040ez free F Form 1099-OID, Form 1099-OID. 1040ez free Free tax services, Free help with your tax return. 1040ez free H Help (see Tax help) I Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments Information for brokers and other middlemen, Information for Brokers and Other Middlemen Information for owners of OID debt instruments, Information for Owners of OID Debt Instruments Issue price, Issue price. 1040ez free Issuers of OID debt instruments, Instructions for, Instructions for issuers of OID debt instruments. 1040ez free L Long-term debt instruments, Long-Term Debt Instruments M Market discount, Market discount. 1040ez free O OID list, Debt Instruments on, Debt Instruments on the OID List OID on long-term debt instruments, figuring, Figuring OID on Long-Term Debt Instruments OID on stripped bonds and coupons, figuring, Figuring OID on Stripped Bonds and Coupons OID, figuring, Figuring OID. 1040ez free Using section I, Using Section I. 1040ez free Using the income tax regulations, Using the income tax regulations. 1040ez free Original issue discount (OID), Original issue discount (OID). 1040ez free Owners of OID debt instruments, information for, Information for Owners of OID Debt Instruments P Premium, Premium. 1040ez free Publications (see Tax help) Q Qualified stated interest, Qualified stated interest. 1040ez free R REMIC and CDO information reporting requirements, REMIC and CDO information reporting requirements. 1040ez free S Section I, Section I. 1040ez free Section II, Section II. 1040ez free Section III, Section III. 1040ez free Short-term obligations redeemed at maturity, Short-Term Obligations Redeemed at Maturity Stated redemption price at maturity, Stated redemption price at maturity. 1040ez free Stripped bonds and coupons, figuring OID, Figuring OID on Stripped Bonds and Coupons Suggestions, Comments and, Comments and suggestions. 1040ez free T Tax help, How To Get Tax Help Y Yield to maturity, Yield to maturity (YTM). 1040ez free , Yield to maturity (YTM). 1040ez free Prev  Up     Home   More Online Publications