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1040ez Instruction Book

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1040ez Instruction Book

1040ez instruction book 11. 1040ez instruction book   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. 1040ez instruction book It explains the following topics. 1040ez instruction book How to figure whether your benefits are taxable. 1040ez instruction book How to use the social security benefits worksheet (with examples). 1040ez instruction book How to report your taxable benefits. 1040ez instruction book How to treat repayments that are more than the benefits you received during the year. 1040ez instruction book Social security benefits include monthly retirement, survivor, and disability benefits. 1040ez instruction book They do not include supplemental security income (SSI) payments, which are not taxable. 1040ez instruction book Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. 1040ez instruction book They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. 1040ez instruction book If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. 1040ez instruction book These forms show the amounts received and repaid, and taxes withheld for the year. 1040ez instruction book You may receive more than one of these forms for the same year. 1040ez instruction book You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. 1040ez instruction book See the Appendix at the end of Publication 915 for more information. 1040ez instruction book Note. 1040ez instruction book When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. 1040ez instruction book What is not covered in this chapter. 1040ez instruction book   This chapter does not cover the tax rules for the following railroad retirement benefits. 1040ez instruction book Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. 1040ez instruction book Tier 2 benefits. 1040ez instruction book Vested dual benefits. 1040ez instruction book Supplemental annuity benefits. 1040ez instruction book For information on these benefits, see Publication 575, Pension and Annuity Income. 1040ez instruction book   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. 1040ez instruction book For information about these benefits, see Publication 519, U. 1040ez instruction book S. 1040ez instruction book Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. 1040ez instruction book   This chapter also does not cover the tax rules for foreign social security benefits. 1040ez instruction book These benefits are taxable as annuities, unless they are exempt from U. 1040ez instruction book S. 1040ez instruction book tax or treated as a U. 1040ez instruction book S. 1040ez instruction book social security benefit under a tax treaty. 1040ez instruction book Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. 1040ez instruction book When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. 1040ez instruction book S. 1040ez instruction book 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 instruction book Children's benefits. 1040ez instruction book   The rules in this chapter apply to benefits received by children. 1040ez instruction book See Who is taxed , later. 1040ez instruction book Figuring total income. 1040ez instruction book   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. 1040ez instruction book If the total is more than your base amount, part of your benefits may be taxable. 1040ez instruction book    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 instruction book 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 instruction book    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 instruction book 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 instruction book Base amount. 1040ez instruction book   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 instruction book Worksheet 11-1. 1040ez instruction book   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. 1040ez instruction book This is a quick way to check whether some of your benefits may be taxable. 1040ez instruction book Worksheet 11-1. 1040ez instruction book A Quick Way To Check if Your Benefits May Be Taxable A. 1040ez instruction book Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1040ez instruction book Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1040ez instruction book (If you received more than one form, combine the amounts from box 5 and enter the total. 1040ez instruction book ) A. 1040ez instruction book   Note. 1040ez instruction book If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1040ez instruction book B. 1040ez instruction book Enter one-half of the amount on line A B. 1040ez instruction book   C. 1040ez instruction book Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1040ez instruction book   D. 1040ez instruction book Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1040ez instruction book   E. 1040ez instruction book Add lines B, C, and D E. 1040ez instruction book   Note. 1040ez instruction book Compare the amount on line E to your base amount for your filing status. 1040ez instruction book 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 instruction book If the amount on line E is more than your base amount, some of your benefits may be taxable. 1040ez instruction book You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 1040ez instruction book 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 instruction book Example. 1040ez instruction book 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 instruction book In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. 1040ez instruction book Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. 1040ez instruction book You also received a taxable pension of $22,800 and interest income of $500. 1040ez instruction book You did not have any tax-exempt interest income. 1040ez instruction book Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. 1040ez instruction book 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 instruction book Filled-in Worksheet 11-1. 1040ez instruction book A Quick Way To Check if Your Benefits May Be Taxable A. 1040ez instruction book Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1040ez instruction book Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1040ez instruction book (If you received more than one form, combine the amounts from box 5 and enter the total. 1040ez instruction book ) A. 1040ez instruction book $11,000 Note. 1040ez instruction book If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1040ez instruction book B. 1040ez instruction book Enter one-half of the amount on line A B. 1040ez instruction book 5,500 C. 1040ez instruction book Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1040ez instruction book 23,300 D. 1040ez instruction book Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1040ez instruction book -0- E. 1040ez instruction book Add lines B, C, and D E. 1040ez instruction book $28,800 Note. 1040ez instruction book Compare the amount on line E to your base amount for your filing status. 1040ez instruction book 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 instruction book If the amount on line E is more than your base amount, some of your benefits may be taxable. 1040ez instruction book You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 1040ez instruction book 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 instruction book Who is taxed. 1040ez instruction book   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 instruction book 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 instruction book 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 instruction book Repayment of benefits. 1040ez instruction book   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. 1040ez instruction book It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. 1040ez instruction book If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. 1040ez instruction book   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. 1040ez instruction book Your repayments are shown in box 4. 1040ez instruction book The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). 1040ez instruction book Use the amount in box 5 to figure whether any of your benefits are taxable. 1040ez instruction book Tax withholding and estimated tax. 1040ez instruction book   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 instruction book If you choose to do this, you must complete a Form W-4V. 1040ez instruction book   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 instruction book For details, see Publication 505 or the instructions for Form 1040-ES. 1040ez instruction book How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. 1040ez instruction book You cannot use Form 1040EZ. 1040ez instruction book Reporting on Form 1040. 1040ez instruction book   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 instruction book 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 instruction book Reporting on Form 1040A. 1040ez instruction book   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 instruction book 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 instruction book Benefits not taxable. 1040ez instruction book   If you are filing Form 1040EZ, do not report any benefits on your tax return. 1040ez instruction book 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 instruction book Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez instruction book 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 instruction book 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 instruction book Generally, the higher that total amount, the greater the taxable part of your benefits. 1040ez instruction book Maximum taxable part. 1040ez instruction book   Generally, up to 50% of your benefits will be taxable. 1040ez instruction book However, up to 85% of your benefits can be taxable if either of the following situations applies to you. 1040ez instruction book 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 instruction book You are married filing separately and lived with your spouse at any time during 2013. 1040ez instruction book Which worksheet to use. 1040ez instruction book   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. 1040ez instruction book You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. 1040ez instruction book You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. 1040ez instruction book 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 instruction book Situation (1) does not apply and you take an exclusion for interest from qualified U. 1040ez instruction book S. 1040ez instruction book 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 instruction book In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. 1040ez instruction book You received a lump-sum payment for an earlier year. 1040ez instruction book In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. 1040ez instruction book See Lump-sum election next. 1040ez instruction book Lump-sum election. 1040ez instruction book   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 instruction book    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 instruction book No part of the lump-sum death benefit is subject to tax. 1040ez instruction book   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. 1040ez instruction book 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 instruction book You can elect this method if it lowers your taxable benefits. 1040ez instruction book Making the election. 1040ez instruction book   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. 1040ez instruction book That discussion also explains how to make the election. 1040ez instruction book    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. 1040ez instruction book Do not file an amended return for the earlier year. 1040ez instruction book Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. 1040ez instruction book Example 1. 1040ez instruction book George White is single and files Form 1040 for 2013. 1040ez instruction book He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. 1040ez instruction book The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. 1040ez instruction book To figure his taxable benefits, George completes the worksheet shown here. 1040ez instruction book Filled-in Worksheet 1. 1040ez instruction book Figuring Your Taxable Benefits 1. 1040ez instruction book Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040ez instruction book Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. 1040ez instruction book Enter one-half of line 1 2,990 3. 1040ez instruction book Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040ez instruction book     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. 1040ez instruction book Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040ez instruction book 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 -0-       6. 1040ez instruction book Combine lines 2, 3, 4, and 5 31,980 7. 1040ez instruction book Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040ez instruction book     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 1040ez instruction book Is the amount on line 7 less than the amount on line 6?     No. 1040ez instruction book None of your social security benefits are taxable. 1040ez instruction book Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez instruction book   Yes. 1040ez instruction book Subtract line 7 from line 6 31,980 9. 1040ez instruction book 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 25,000   Note. 1040ez instruction book 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 instruction book 85) and enter the result on line 17. 1040ez instruction book Then go to line 18. 1040ez instruction book   10. 1040ez instruction book Is the amount on line 9 less than the amount on line 8?     No. 1040ez instruction book None of your benefits are taxable. 1040ez instruction book Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040ez instruction book 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 instruction book     Yes. 1040ez instruction book Subtract line 9 from line 8 6,980 11. 1040ez instruction book 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 9,000 12. 1040ez instruction book Subtract line 11 from line 10. 1040ez instruction book If zero or less, enter -0- -0- 13. 1040ez instruction book Enter the smaller of line 10 or line 11 6,980 14. 1040ez instruction book Enter one-half of line 13 3,490 15. 1040ez instruction book Enter the smaller of line 2 or line 14 2,990 16. 1040ez instruction book Multiply line 12 by 85% (. 1040ez instruction book 85). 1040ez instruction book If line 12 is zero, enter -0- -0- 17. 1040ez instruction book Add lines 15 and 16 2,990 18. 1040ez instruction book Multiply line 1 by 85% (. 1040ez instruction book 85) 5,083 19. 1040ez instruction book Taxable benefits. 1040ez instruction book Enter the smaller of line 17 or line 18. 1040ez instruction book Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. 1040ez instruction book On line 20a of his Form 1040, George enters his net benefits of $5,980. 1040ez instruction book On line 20b, he enters his taxable benefits of $2,990. 1040ez instruction book Example 2. 1040ez instruction book Ray and Alice Hopkins file a joint return on Form 1040A for 2013. 1040ez instruction book Ray is retired and received a fully taxable pension of $15,500. 1040ez instruction book He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. 1040ez instruction book Alice worked during the year and had wages of $14,000. 1040ez instruction book She made a deductible payment to her IRA account of $1,000. 1040ez instruction book Ray and Alice have two savings accounts with a total of $250 in taxable interest income. 1040ez instruction book They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. 1040ez instruction book They find none of Ray's social security benefits are taxable. 1040ez instruction book On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. 1040ez instruction book Filled-in Worksheet 1. 1040ez instruction book Figuring Your Taxable Benefits 1. 1040ez instruction book Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040ez instruction book Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. 1040ez instruction book Enter one-half of line 1 2,800 3. 1040ez instruction book Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040ez instruction book     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. 1040ez instruction book Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040ez instruction book 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 -0-       6. 1040ez instruction book Combine lines 2, 3, 4, and 5 32,550 7. 1040ez instruction book Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040ez instruction book     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. 1040ez instruction book Is the amount on line 7 less than the amount on line 6?     No. 1040ez instruction book None of your social security benefits are taxable. 1040ez instruction book Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez instruction book   Yes. 1040ez instruction book Subtract line 7 from line 6 31,550 9. 1040ez instruction book 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 32,000   Note. 1040ez instruction book 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 instruction book 85) and enter the result on line 17. 1040ez instruction book Then go to line 18. 1040ez instruction book   10. 1040ez instruction book Is the amount on line 9 less than the amount on line 8?     No. 1040ez instruction book None of your benefits are taxable. 1040ez instruction book Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040ez instruction book 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 instruction book     Yes. 1040ez instruction book Subtract line 9 from line 8   11. 1040ez instruction book 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   12. 1040ez instruction book Subtract line 11 from line 10. 1040ez instruction book If zero or less, enter -0-   13. 1040ez instruction book Enter the smaller of line 10 or line 11   14. 1040ez instruction book Enter one-half of line 13   15. 1040ez instruction book Enter the smaller of line 2 or line 14   16. 1040ez instruction book Multiply line 12 by 85% (. 1040ez instruction book 85). 1040ez instruction book If line 12 is zero, enter -0-   17. 1040ez instruction book Add lines 15 and 16   18. 1040ez instruction book Multiply line 1 by 85% (. 1040ez instruction book 85)   19. 1040ez instruction book Taxable benefits. 1040ez instruction book Enter the smaller of line 17 or line 18. 1040ez instruction book Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. 1040ez instruction book Joe and Betty Johnson file a joint return on Form 1040 for 2013. 1040ez instruction book Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. 1040ez instruction book Joe's Form RRB-1099 shows $10,000 in box 5. 1040ez instruction book Betty is a retired government worker and receives a fully taxable pension of $38,000. 1040ez instruction book They had $2,300 in taxable interest income plus interest of $200 on a qualified U. 1040ez instruction book S. 1040ez instruction book savings bond. 1040ez instruction book The savings bond interest qualified for the exclusion. 1040ez instruction book They figure their taxable benefits by completing Worksheet 1. 1040ez instruction book Because they have qualified U. 1040ez instruction book S. 1040ez instruction book 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 instruction book On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). 1040ez instruction book Filled-in Worksheet 1. 1040ez instruction book 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 instruction book • 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 instruction book None of your benefits are taxable for 2013. 1040ez instruction book For more information, see Repayments More Than Gross Benefits. 1040ez instruction book • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040ez instruction book S. 1040ez instruction book 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 instruction book Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040ez instruction book 1. 1040ez instruction book Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040ez instruction book Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. 1040ez instruction book Enter one-half of line 1 5,000 3. 1040ez instruction book Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040ez instruction book     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. 1040ez instruction book Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040ez instruction book 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 -0-       6. 1040ez instruction book Combine lines 2, 3, 4, and 5 45,500 7. 1040ez instruction book Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040ez instruction book     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 1040ez instruction book Is the amount on line 7 less than the amount on line 6?     No. 1040ez instruction book None of your social security benefits are taxable. 1040ez instruction book Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez instruction book   Yes. 1040ez instruction book Subtract line 7 from line 6 45,500 9. 1040ez instruction book 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 32,000   Note. 1040ez instruction book 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 instruction book 85) and enter the result on line 17. 1040ez instruction book Then go to line 18. 1040ez instruction book   10. 1040ez instruction book Is the amount on line 9 less than the amount on line 8?     No. 1040ez instruction book None of your benefits are taxable. 1040ez instruction book Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040ez instruction book 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 instruction book     Yes. 1040ez instruction book Subtract line 9 from line 8 13,500 11. 1040ez instruction book 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 12,000 12. 1040ez instruction book Subtract line 11 from line 10. 1040ez instruction book If zero or less, enter -0- 1,500 13. 1040ez instruction book Enter the smaller of line 10 or line 11 12,000 14. 1040ez instruction book Enter one-half of line 13 6,000 15. 1040ez instruction book Enter the smaller of line 2 or line 14 5,000 16. 1040ez instruction book Multiply line 12 by 85% (. 1040ez instruction book 85). 1040ez instruction book If line 12 is zero, enter -0- 1,275 17. 1040ez instruction book Add lines 15 and 16 6,275 18. 1040ez instruction book Multiply line 1 by 85% (. 1040ez instruction book 85) 8,500 19. 1040ez instruction book Taxable benefits. 1040ez instruction book Enter the smaller of line 17 or line 18. 1040ez instruction book Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 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 instruction book Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. 1040ez instruction book Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. 1040ez instruction book Disability payments. 1040ez instruction book   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 instruction book 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 instruction book If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. 1040ez instruction book Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. 1040ez instruction book Legal expenses. 1040ez instruction book   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 instruction book   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 instruction book 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 instruction book 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 instruction book Do not use a worksheet in this case. 1040ez instruction book 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 instruction book If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. 1040ez instruction book Joint return. 1040ez instruction book   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 instruction book You do this to get your net benefits when figuring if your combined benefits are taxable. 1040ez instruction book Example. 1040ez instruction book John and Mary file a joint return for 2013. 1040ez instruction book John received Form SSA-1099 showing $3,000 in box 5. 1040ez instruction book Mary also received Form SSA-1099 and the amount in box 5 was ($500). 1040ez instruction book 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 instruction book Repayment of benefits received in an earlier year. 1040ez instruction book   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 instruction book Deduction $3,000 or less. 1040ez instruction book   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 instruction book Claim it on Schedule A (Form 1040), line 23. 1040ez instruction book Deduction more than $3,000. 1040ez instruction book    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 instruction book Figure your tax for 2013 in the following steps. 1040ez instruction book Figure the tax without the itemized deduction included on Schedule A, line 28. 1040ez instruction book 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 instruction book Then refigure the tax for that year. 1040ez instruction book Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. 1040ez instruction book Subtract the result in (c) from the result in (a). 1040ez instruction book Compare the tax figured in methods (1) and (2). 1040ez instruction book Your tax for 2013 is the smaller of the two amounts. 1040ez instruction book If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. 1040ez instruction book If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. 1040ez instruction book Check box d and enter “I. 1040ez instruction book R. 1040ez instruction book C. 1040ez instruction book 1341” in the space next to that box. 1040ez instruction book If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. 1040ez instruction book Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Flooding, Mudslides and Landslides in West Virginia

Updated 4/20/2012 to include Lincoln and Mingo counties

WVA-2012-2, March 27, 2012

CHARLESTON — Victims of the severe storms, flooding, mudslides and landslides that began on March 15, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Lincoln, Logan and Mingo counties a federal disaster area. Individuals who reside or have a business in this county may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after March 15, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after March 15, and on or before March 30, as long as the deposits are made by March 30, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after March 15 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after March 15 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after March 15 and on or before March 30 provided the taxpayer makes these deposits by March 30.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

The 1040ez Instruction Book

1040ez instruction book Index A Absence, temporary, Temporary absences. 1040ez instruction book Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. 1040ez instruction book , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. 1040ez instruction book No exemption for spouse, Alimony paid. 1040ez instruction book Annual exclusion, gift tax, Annual exclusion. 1040ez instruction book Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. 1040ez instruction book Considered unmarried, Unmarried persons. 1040ez instruction book Archer MSA, Archer medical savings account (MSA). 1040ez instruction book Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. 1040ez instruction book Benefits paid under QDROs, Benefits paid to a child or other dependent. 1040ez instruction book , Benefits paid to a spouse or former spouse. 1040ez instruction book Birth of dependent, Death or birth. 1040ez instruction book C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. 1040ez instruction book Child support Alimony, difference from, Child support. 1040ez instruction book Clearly associated with contingency, Clearly associated with a contingency. 1040ez instruction book Contingency relating to child, Contingency relating to your child. 1040ez instruction book Payment specifically designated as, Specifically designated as child support. 1040ez instruction book Child support under pre-1985 agreement, Child support under pre-1985 agreement. 1040ez instruction book Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. 1040ez instruction book Claiming parent, when child is head of household, Special rule for parent. 1040ez instruction book Custody of, Custodial parent and noncustodial parent. 1040ez instruction book Death of child Head of household, qualifying person to file as, Death or birth. 1040ez instruction book Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. 1040ez instruction book States, Community property states. 1040ez instruction book Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. 1040ez instruction book Nondeductible expenses, Nondeductible expenses. 1040ez instruction book Custody of child, Custodial parent and noncustodial parent. 1040ez instruction book D Death of dependent, Death or birth. 1040ez instruction book Death of recipient spouse. 1040ez instruction book , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. 1040ez instruction book Deductions Alimony paid, Deducting alimony paid. 1040ez instruction book Alimony recapture, Deducting the recapture. 1040ez instruction book Limits on IRAs, IRA contribution and deduction limits. 1040ez instruction book Marital, Marital deduction. 1040ez instruction book Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. 1040ez instruction book Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. 1040ez instruction book Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. 1040ez instruction book Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. 1040ez instruction book Invalid, Invalid decree. 1040ez instruction book Unmarried persons, Unmarried persons. 1040ez instruction book Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. 1040ez instruction book Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. 1040ez instruction book Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. 1040ez instruction book Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. 1040ez instruction book Filing status, Filing Status, More information. 1040ez instruction book Head of household, Requirements. 1040ez instruction book Form 1040 Deducting alimony paid, Deducting alimony paid. 1040ez instruction book Reporting alimony received, Reporting alimony received. 1040ez instruction book Form 1040X Annulment, decree of, Unmarried persons. 1040ez instruction book Form 8332 Release of exemption to noncustodial parent, Written declaration. 1040ez instruction book Form 8379 Injured spouse, Injured spouse. 1040ez instruction book Form 8857 Innocent spouse relief, Relief from joint liability. 1040ez instruction book Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. 1040ez instruction book Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. 1040ez instruction book , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). 1040ez instruction book Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. 1040ez instruction book Expenses for, as alimony (Table 4), Table 4. 1040ez instruction book Expenses for a Jointly-Owned Home Sale of, Sale of home. 1040ez instruction book HSAs (Health savings accounts), Health savings account (HSA). 1040ez instruction book I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. 1040ez instruction book Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. 1040ez instruction book Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. 1040ez instruction book Innocent spouse relief, Relief from joint liability. 1040ez instruction book Insurance premiums, Life insurance premiums. 1040ez instruction book Invalid decree, Invalid decree. 1040ez instruction book IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. 1040ez instruction book Itemized deductions on separate returns, Itemized deductions. 1040ez instruction book ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. 1040ez instruction book Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. 1040ez instruction book Change to separate return, Separate returns after joint return. 1040ez instruction book Divorced taxpayers, Divorced taxpayers. 1040ez instruction book Exemption for spouse, Joint return. 1040ez instruction book Joint and individual liability, Joint and individual liability. 1040ez instruction book Relief from joint liability, Relief from joint liability. 1040ez instruction book Signing, Signing a joint return. 1040ez instruction book Jointly-owned home Alimony payments for, Payments for jointly-owned home. 1040ez instruction book Expenses for, as alimony (Table 4), Table 4. 1040ez instruction book Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. 1040ez instruction book K Kidnapped child Head of household status and, Kidnapped child. 1040ez instruction book L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. 1040ez instruction book M Marital community, ending, Ending the Marital Community Marital status, Marital status. 1040ez instruction book Married persons, Married persons. 1040ez instruction book Medical savings accounts (MSAs), Archer medical savings account (MSA). 1040ez instruction book Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. 1040ez instruction book MSAs (Medical savings accounts), Archer medical savings account (MSA). 1040ez instruction book N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. 1040ez instruction book Nonresident aliens Joint returns, Nonresident alien. 1040ez instruction book Withholding, Withholding on nonresident aliens. 1040ez instruction book P Parent Head of household, claim for, Special rule for parent. 1040ez instruction book Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. 1040ez instruction book Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. 1040ez instruction book , Benefits paid to a spouse or former spouse. 1040ez instruction book Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. 1040ez instruction book Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. 1040ez instruction book Table 2, Table 2. 1040ez instruction book Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. 1040ez instruction book Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. 1040ez instruction book Spouse's debts, applied to, Tax refund applied to spouse's debts. 1040ez instruction book Release of exemption to noncustodial parent, Written declaration. 1040ez instruction book Revocation, Revocation of release of claim to an exemption. 1040ez instruction book Relief from joint liability, Reminders, Relief from joint liability. 1040ez instruction book Relief from separate return liability Community income, Relief from liability arising from community property law. 1040ez instruction book Reporting requirements Alimony received, Reporting alimony received. 1040ez instruction book Returns Amended return required, Unmarried persons. 1040ez instruction book Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. 1040ez instruction book S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. 1040ez instruction book Separate maintenance decrees, Unmarried persons. 1040ez instruction book , Divorce or separation instrument. 1040ez instruction book , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. 1040ez instruction book Community or separate income, Community or separate income. 1040ez instruction book Exemption for spouse, Separate return. 1040ez instruction book Itemized deductions, Itemized deductions. 1040ez instruction book Relief from liability, Relief from liability arising from community property law. 1040ez instruction book Separate liability, Separate liability. 1040ez instruction book Tax consequences, Separate returns may give you a higher tax. 1040ez instruction book Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. 1040ez instruction book Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. 1040ez instruction book Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. 1040ez instruction book Spouse Defined for purposes of alimony, Spouse or former spouse. 1040ez instruction book Refund applied to debts, Tax refund applied to spouse's debts. 1040ez instruction book Statute of limitations Amended return, Unmarried persons. 1040ez instruction book Injured spouse allocation, Injured spouse. 1040ez instruction book T Tables and figures Exemption for dependents (Table 3), Table 3. 1040ez instruction book Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. 1040ez instruction book Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. 1040ez instruction book Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. 1040ez instruction book Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. 1040ez instruction book Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. 1040ez instruction book Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. 1040ez instruction book Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. 1040ez instruction book , Payments to a third party. 1040ez instruction book Property settlements, transfers to, Transfers to third parties. 1040ez instruction book Tiebreaker rules, Tiebreaker rules. 1040ez instruction book TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. 1040ez instruction book Unmarried persons, Unmarried persons. 1040ez instruction book W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. 1040ez instruction book Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. 1040ez instruction book Prev  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