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2011 Tax Return Online

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2011 Tax Return Online

2011 tax return online 15. 2011 tax return online   Examination and Appeal Procedures If your excise tax return is examined and you disagree with the findings, you can get information about audit and appeal procedures from Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. 2011 tax return online An unagreed case involving an excise tax covered in this publication differs from other tax cases in that you can only contest it in court after payment of the tax by filing suit for a refund in the United States District Court or the United States Court of Federal Claims. 2011 tax return online Prev  Up  Next   Home   More Online Publications
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Financing Your Education

The U.S. Department of Education provides information on preparing for and funding education beyond high school with details on the federal aid programs. Another source of information on financial assistance is www.finaid.org. Both sites offer calculators to help you determine how much school will cost, how much you need to save, and how much aid you will need.

Paying for College 101

Many state governments have created 529 plans that make it easier for families to save for their child’s education. These plans, which can be sponsored by states or institutions of higher learning, encourage saving for future college costs, and the earnings grow tax-free. There are two main types: “pre-paid tuition plans” and “college savings plans.” Pre-paid plans allow you to pay for your child’s college tuition based on today’s costs, and then pay out at the future (higher) cost once your child is in college. College savings plans allow you to invest money in several investment funds, ranging in risk level, to pay for your child’s college education. For more information about the different types of 529 plans and the plans available in each state, visit collegesavings.org.

Other helpful college planning tips:

  • Pay close attention to state and federal financial aid deadlines. You'll want to file well before the deadline though, so you can receive aid before funds run out.
  • Check the Department of Education's student budget calculator. You can plug in tuition costs, room and board and other expenses along with how much money you have in student loans or grants to get an idea of where you stand financially.
  • Make sure your college bound child gets involved in the process. Point them to College.gov where they can learn to manage their money in college and avoid common scams that target students.

Student Financial Aid

Student Financial Aid is available from a wide variety of sources including the federal government, individual states, directly from colleges and universities, as well as from numerous other public and private agencies and organizations. Whatever the source, all forms of college aid fall into four basic categories:

  • Grants. Gift aid from grants does not have to be repaid and is generally awarded based at least partially on financial need.
  • Work Study. The Federal Work-Study Program (FWS) is a federally funded source of financial assistance used to offset financial education costs. Students earn money by working and attending school. The money does not have to be repaid.
  • Loans. Funds that are borrowed and must be repaid with interest are loans. As a general rule, educational loans have far more favorable terms and interest rates than traditional consumer loans.
  • Scholarships. Offered by schools, local/community organizations, private institutions and trusts, scholarships do not have to be repaid and are generally awarded based on some specific criteria.

Federal Student Aid Information Center

The Federal Student Aid Information Center (FSAIC) can answer your federal student financial aid questions and can give you all the help you need for free. You can also use the FSAIC automated response system to find out whether your Free Application for Federal Student Aid (FAFSA) application has been processed and to request a copy of your Student Aid Report (SAR).

Federal Loan Program Repayment Information

  • Public Service Loan Forgiveness Program.Offers forgiveness for outstanding federal loans for individuals working full time in public service jobs.
  • Income-Based Repayment Plan. Helps to make repaying education loans more affordable for low-income borrowers.
Both programs offer generous benefits, but the rules may seem complex, so it is important to get all of the details. For more information on these repayment options:

Comparing Student Loans

The Consumer Financial Protection Bureau (CFPB) has a Know Before You Owe Student Loan website, developed in partnership with the Department of Education. It provides financial aid shopping sheets that help schools communicate the financial aid options available to students.

The 2011 Tax Return Online

2011 tax return online Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. 2011 tax return online Exemption from withholding. 2011 tax return online 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. 2011 tax return online When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. 2011 tax return online S. 2011 tax return online 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. 2011 tax return online Children's benefits. 2011 tax return online   The rules in this publication apply to benefits received by children. 2011 tax return online See Who is taxed , later. 2011 tax return online The SSA issues Form SSA-1099 and Form SSA-1042S. 2011 tax return online The RRB issues Form RRB-1099 and Form RRB-1042S. 2011 tax return online These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. 2011 tax return online You may receive more than one of these forms for the same tax year. 2011 tax return online See the Appendix at the end of this publication for more information. 2011 tax return online Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. 2011 tax return online The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. 2011 tax return online 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. 2011 tax return online 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. 2011 tax return online Figuring total income. 2011 tax return online   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. 2011 tax return online If the total is more than your base amount, part of your benefits may be taxable. 2011 tax return online   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. 2011 tax return online 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. 2011 tax return online 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. 2011 tax return online If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. 2011 tax return online Base amount. 2011 tax return online   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. 2011 tax return online Worksheet A. 2011 tax return online   You can use Worksheet A to figure the amount of income to compare with your base amount. 2011 tax return online This is a quick way to check whether some of your benefits may be taxable. 2011 tax return online     Worksheet A. 2011 tax return online A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. 2011 tax return online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 2011 tax return online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 2011 tax return online (If you received more than one form, combine the amounts from box 5 and enter the total. 2011 tax return online ) A. 2011 tax return online   Note. 2011 tax return online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 2011 tax return online B. 2011 tax return online Enter one-half of the amount on line A B. 2011 tax return online   C. 2011 tax return online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 2011 tax return online   D. 2011 tax return online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 2011 tax return online   E. 2011 tax return online Add lines B, C, and D E. 2011 tax return online   Note. 2011 tax return online Compare the amount on line E to your base amount for your filing status. 2011 tax return online 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. 2011 tax return online If the amount on line E is more than your base amount, some of your benefits may be taxable. 2011 tax return online You need to complete Worksheet 1, shown later. 2011 tax return online 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 . 2011 tax return online   Example. 2011 tax return online You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. 2011 tax return online In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. 2011 tax return online Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. 2011 tax return online You also received a taxable pension of $22,800 and interest income of $500. 2011 tax return online You did not have any tax-exempt interest income. 2011 tax return online 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. 2011 tax return online   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. 2011 tax return online     Filled-in Worksheet A. 2011 tax return online A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. 2011 tax return online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 2011 tax return online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 2011 tax return online (If you received more than one form, combine the amounts from box 5 and enter the total. 2011 tax return online ) A. 2011 tax return online $11,000 Note. 2011 tax return online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 2011 tax return online B. 2011 tax return online Enter one-half of the amount on line A B. 2011 tax return online 5,500 C. 2011 tax return online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 2011 tax return online 23,300 D. 2011 tax return online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 2011 tax return online -0- E. 2011 tax return online Add lines B, C, and D E. 2011 tax return online $28,800 Note. 2011 tax return online Compare the amount on line E to your base amount for your filing status. 2011 tax return online 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. 2011 tax return online If the amount on line E is more than your base amount, some of your benefits may be taxable. 2011 tax return online You need to complete Worksheet 1, shown later. 2011 tax return online 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 . 2011 tax return online   Who is taxed. 2011 tax return online   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. 2011 tax return online 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. 2011 tax return online 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. 2011 tax return online Repayment of benefits. 2011 tax return online   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. 2011 tax return online It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. 2011 tax return online If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. 2011 tax return online   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. 2011 tax return online Your repayments are shown in box 4. 2011 tax return online The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). 2011 tax return online Use the amount in box 5 to figure whether any of your benefits are taxable. 2011 tax return online Example. 2011 tax return online In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. 2011 tax return online In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. 2011 tax return online During 2013, you repaid $500 to SSA. 2011 tax return online The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). 2011 tax return online The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). 2011 tax return online Tax withholding and estimated tax. 2011 tax return online   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. 2011 tax return online If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. 2011 tax return online   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. 2011 tax return online For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. 2011 tax return online U. 2011 tax return online S. 2011 tax return online citizens residing abroad. 2011 tax return online   U. 2011 tax return online S. 2011 tax return online citizens who are residents of the following countries are exempt from U. 2011 tax return online S. 2011 tax return online tax on their benefits. 2011 tax return online Canada. 2011 tax return online Egypt. 2011 tax return online Germany. 2011 tax return online Ireland. 2011 tax return online Israel. 2011 tax return online Italy. 2011 tax return online (You must also be a citizen of Italy for the exemption to apply. 2011 tax return online ) Romania. 2011 tax return online United Kingdom. 2011 tax return online   The SSA will not withhold U. 2011 tax return online S. 2011 tax return online tax from your benefits if you are a U. 2011 tax return online S. 2011 tax return online citizen. 2011 tax return online   The RRB will withhold U. 2011 tax return online S. 2011 tax return online tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. 2011 tax return online 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. 2011 tax return online Contact the RRB to get this form. 2011 tax return online Lawful permanent residents. 2011 tax return online   For U. 2011 tax return online S. 2011 tax return online 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. 2011 tax return online Social security benefits paid to a green card holder are not subject to 30% withholding. 2011 tax return online 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. 2011 tax return online SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. 2011 tax return online 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. 2011 tax return online 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. 2011 tax return online S. 2011 tax return online lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 2011 tax return online I am filing a U. 2011 tax return online S. 2011 tax return online income tax return for the tax year as a resident alien reporting all of my worldwide income. 2011 tax return online I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. 2011 tax return online ” Nonresident aliens. 2011 tax return online   A nonresident alien is an individual who is not a citizen or resident of the United States. 2011 tax return online If you are a nonresident alien, the rules discussed in this publication do not apply to you. 2011 tax return online Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. 2011 tax return online You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. 2011 tax return online These forms will also show the tax rate and the amount of tax withheld from your benefits. 2011 tax return online   Under tax treaties with the following countries, residents of these countries are exempt from U. 2011 tax return online S. 2011 tax return online tax on their benefits. 2011 tax return online Canada. 2011 tax return online Egypt. 2011 tax return online Germany. 2011 tax return online Ireland. 2011 tax return online Israel. 2011 tax return online Italy. 2011 tax return online Japan. 2011 tax return online Romania. 2011 tax return online United Kingdom. 2011 tax return online   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. 2011 tax return online S. 2011 tax return online tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. 2011 tax return online   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. 2011 tax return online   For more information on whether you are a nonresident alien, see Publication 519, U. 2011 tax return online S. 2011 tax return online Tax Guide for Aliens. 2011 tax return online Exemption from withholding. 2011 tax return online   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. 2011 tax return online S. 2011 tax return online tax from your benefits. 2011 tax return online   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. 2011 tax return online Contact the RRB to get this form. 2011 tax return online Canadian or German social security benefits paid to U. 2011 tax return online S. 2011 tax return online residents. 2011 tax return online   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. 2011 tax return online S. 2011 tax return online residents are treated for U. 2011 tax return online S. 2011 tax return online income tax purposes as if they were paid under the social security legislation of the United States. 2011 tax return online If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. 2011 tax return online How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. 2011 tax return online You cannot use Form 1040EZ. 2011 tax return online Reporting on Form 1040. 2011 tax return online   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. 2011 tax return online 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. 2011 tax return online Reporting on Form 1040A. 2011 tax return online   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. 2011 tax return online 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. 2011 tax return online Benefits not taxable. 2011 tax return online   If you are filing Form 1040EZ, do not report any benefits on your tax return. 2011 tax return online 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. 2011 tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2011 tax return online 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. 2011 tax return online 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. 2011 tax return online Generally, the higher that total amount, the greater the taxable part of your benefits. 2011 tax return online Maximum taxable part. 2011 tax return online   Generally, up to 50% of your benefits will be taxable. 2011 tax return online However, up to 85% of your benefits can be taxable if either of the following situations applies to you. 2011 tax return online 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). 2011 tax return online You are married filing separately and lived with your spouse at any time during 2013. 2011 tax return online Which worksheet to use. 2011 tax return online   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. 2011 tax return online You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. 2011 tax return online You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. 2011 tax return online 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. 2011 tax return online Situation (1) does not apply and you take an exclusion for interest from qualified U. 2011 tax return online S. 2011 tax return online 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. 2011 tax return online In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. 2011 tax return online You received a lump-sum payment for an earlier year. 2011 tax return online In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. 2011 tax return online See Lump-Sum Election , later. 2011 tax return online Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. 2011 tax return online Filled-in Worksheet 1. 2011 tax return online 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. 2011 tax return online 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). 2011 tax return online None of your benefits are taxable for 2013. 2011 tax return online For more information, see Repayments More Than Gross Benefits . 2011 tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 2011 tax return online S. 2011 tax return online 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. 2011 tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 2011 tax return online 1. 2011 tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2011 tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 2011 tax return online $5,980         2. 2011 tax return online Enter one-half of line 1 2. 2011 tax return online 2,990     3. 2011 tax return online 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. 2011 tax return online 28,990     4. 2011 tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 2011 tax return online -0-     5. 2011 tax return online 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. 2011 tax return online -0-     6. 2011 tax return online Combine lines 2, 3, 4, and 5 6. 2011 tax return online 31,980     7. 2011 tax return online 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. 2011 tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 2011 tax return online -0-     8. 2011 tax return online Is the amount on line 7 less than the amount on line 6?             No. 2011 tax return online None of your social security benefits are taxable. 2011 tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2011 tax return online             Yes. 2011 tax return online Subtract line 7 from line 6 8. 2011 tax return online 31,980     9. 2011 tax return online 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. 2011 tax return online 25,000       Note. 2011 tax return online 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% (. 2011 tax return online 85) and enter the result on line 17. 2011 tax return online Then go to line 18. 2011 tax return online         10. 2011 tax return online Is the amount on line 9 less than the amount on line 8?             No. 2011 tax return online None of your benefits are taxable. 2011 tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2011 tax return online 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. 2011 tax return online             Yes. 2011 tax return online Subtract line 9 from line 8 10. 2011 tax return online 6,980     11. 2011 tax return online 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. 2011 tax return online 9,000     12. 2011 tax return online Subtract line 11 from line 10. 2011 tax return online If zero or less, enter -0- 12. 2011 tax return online -0-     13. 2011 tax return online Enter the smaller of line 10 or line 11 13. 2011 tax return online 6,980     14. 2011 tax return online Enter one-half of line 13 14. 2011 tax return online 3,490     15. 2011 tax return online Enter the smaller of line 2 or line 14 15. 2011 tax return online 2,990     16. 2011 tax return online Multiply line 12 by 85% (. 2011 tax return online 85). 2011 tax return online If line 12 is zero, enter -0- 16. 2011 tax return online -0-     17. 2011 tax return online Add lines 15 and 16 17. 2011 tax return online 2,990     18. 2011 tax return online Multiply line 1 by 85% (. 2011 tax return online 85) 18. 2011 tax return online 5,083     19. 2011 tax return online Taxable benefits. 2011 tax return online Enter the smaller of line 17 or line 18. 2011 tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 2011 tax return online $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. 2011 tax return online         Example 1. 2011 tax return online George White is single and files Form 1040 for 2013. 2011 tax return online 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. 2011 tax return online He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. 2011 tax return online   To figure his taxable benefits, George completes Worksheet 1, shown below. 2011 tax return online On line 20a of his Form 1040, George enters his net benefits of $5,980. 2011 tax return online On line 20b, he enters his taxable benefits of $2,990. 2011 tax return online Example 2. 2011 tax return online Ray and Alice Hopkins file a joint return on Form 1040A for 2013. 2011 tax return online Ray is retired and received a fully taxable pension of $15,500. 2011 tax return online He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. 2011 tax return online Alice worked during the year and had wages of $14,000. 2011 tax return online She made a deductible payment to her IRA account of $1,000. 2011 tax return online Ray and Alice have two savings accounts with a total of $250 in taxable interest income. 2011 tax return online They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. 2011 tax return online They find none of Ray's social security benefits are taxable. 2011 tax return online On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. 2011 tax return online Filled-in Worksheet 1. 2011 tax return online 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. 2011 tax return online 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). 2011 tax return online None of your benefits are taxable for 2013. 2011 tax return online For more information, see Repayments More Than Gross Benefits . 2011 tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 2011 tax return online S. 2011 tax return online 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. 2011 tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 2011 tax return online 1. 2011 tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2011 tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 2011 tax return online $5,600         2. 2011 tax return online Enter one-half of line 1 2. 2011 tax return online 2,800     3. 2011 tax return online 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. 2011 tax return online 29,750     4. 2011 tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 2011 tax return online -0-     5. 2011 tax return online 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. 2011 tax return online -0-     6. 2011 tax return online Combine lines 2, 3, 4, and 5 6. 2011 tax return online 32,550     7. 2011 tax return online 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. 2011 tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 2011 tax return online 1,000     8. 2011 tax return online Is the amount on line 7 less than the amount on line 6?             No. 2011 tax return online None of your social security benefits are taxable. 2011 tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2011 tax return online             Yes. 2011 tax return online Subtract line 7 from line 6 8. 2011 tax return online 31,550     9. 2011 tax return online 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. 2011 tax return online 32,000       Note. 2011 tax return online 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% (. 2011 tax return online 85) and enter the result on line 17. 2011 tax return online Then go to line 18. 2011 tax return online         10. 2011 tax return online Is the amount on line 9 less than the amount on line 8?             No. 2011 tax return online None of your benefits are taxable. 2011 tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2011 tax return online 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. 2011 tax return online             Yes. 2011 tax return online Subtract line 9 from line 8 10. 2011 tax return online       11. 2011 tax return online 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. 2011 tax return online       12. 2011 tax return online Subtract line 11 from line 10. 2011 tax return online If zero or less, enter -0- 12. 2011 tax return online       13. 2011 tax return online Enter the smaller of line 10 or line 11 13. 2011 tax return online       14. 2011 tax return online Enter one-half of line 13 14. 2011 tax return online       15. 2011 tax return online Enter the smaller of line 2 or line 14 15. 2011 tax return online       16. 2011 tax return online Multiply line 12 by 85% (. 2011 tax return online 85). 2011 tax return online If line 12 is zero, enter -0- 16. 2011 tax return online       17. 2011 tax return online Add lines 15 and 16 17. 2011 tax return online       18. 2011 tax return online Multiply line 1 by 85% (. 2011 tax return online 85) 18. 2011 tax return online       19. 2011 tax return online Taxable benefits. 2011 tax return online Enter the smaller of line 17 or line 18. 2011 tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 2011 tax return online         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. 2011 tax return online         Example 3. 2011 tax return online Joe and Betty Johnson file a joint return on Form 1040 for 2013. 2011 tax return online Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. 2011 tax return online Joe's Form RRB-1099 shows $10,000 in box 5. 2011 tax return online Betty is a retired government worker and received a fully taxable pension of $38,000. 2011 tax return online They had $2,300 in taxable interest income plus interest of $200 on a qualified U. 2011 tax return online S. 2011 tax return online savings bond. 2011 tax return online The savings bond interest qualified for the exclusion. 2011 tax return online They figure their taxable benefits by completing Worksheet 1 below. 2011 tax return online Because they have qualified U. 2011 tax return online S. 2011 tax return online 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. 2011 tax return online On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). 2011 tax return online 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. 2011 tax return online (See Maximum taxable part under How Much Is Taxable earlier. 2011 tax return online ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. 2011 tax return online Filled-in Worksheet 1. 2011 tax return online 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. 2011 tax return online 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). 2011 tax return online None of your benefits are taxable for 2013. 2011 tax return online For more information, see Repayments More Than Gross Benefits . 2011 tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 2011 tax return online S. 2011 tax return online 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. 2011 tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 2011 tax return online 1. 2011 tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2011 tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 2011 tax return online $10,000         2. 2011 tax return online Enter one-half of line 1 2. 2011 tax return online 5,000     3. 2011 tax return online 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. 2011 tax return online 40,500     4. 2011 tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 2011 tax return online -0-     5. 2011 tax return online 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. 2011 tax return online -0-     6. 2011 tax return online Combine lines 2, 3, 4, and 5 6. 2011 tax return online 45,500     7. 2011 tax return online 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. 2011 tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 2011 tax return online -0-     8. 2011 tax return online Is the amount on line 7 less than the amount on line 6?             No. 2011 tax return online None of your social security benefits are taxable. 2011 tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2011 tax return online             Yes. 2011 tax return online Subtract line 7 from line 6 8. 2011 tax return online 45,500     9. 2011 tax return online 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. 2011 tax return online 32,000       Note. 2011 tax return online 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% (. 2011 tax return online 85) and enter the result on line 17. 2011 tax return online Then go to line 18. 2011 tax return online         10. 2011 tax return online Is the amount on line 9 less than the amount on line 8?             No. 2011 tax return online None of your benefits are taxable. 2011 tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2011 tax return online 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. 2011 tax return online             Yes. 2011 tax return online Subtract line 9 from line 8 10. 2011 tax return online 13,500     11. 2011 tax return online 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. 2011 tax return online 12,000     12. 2011 tax return online Subtract line 11 from line 10. 2011 tax return online If zero or less, enter -0- 12. 2011 tax return online 1,500     13. 2011 tax return online Enter the smaller of line 10 or line 11 13. 2011 tax return online 12,000     14. 2011 tax return online Enter one-half of line 13 14. 2011 tax return online 6,000     15. 2011 tax return online Enter the smaller of line 2 or line 14 15. 2011 tax return online 5,000     16. 2011 tax return online Multiply line 12 by 85% (. 2011 tax return online 85). 2011 tax return online If line 12 is zero, enter -0- 16. 2011 tax return online 1,275     17. 2011 tax return online Add lines 15 and 16 17. 2011 tax return online 6,275     18. 2011 tax return online Multiply line 1 by 85% (. 2011 tax return online 85) 18. 2011 tax return online 8,500     19. 2011 tax return online Taxable benefits. 2011 tax return online Enter the smaller of line 17 or line 18. 2011 tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 2011 tax return online $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. 2011 tax return online         Filled-in Worksheet 1. 2011 tax return online 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. 2011 tax return online 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). 2011 tax return online None of your benefits are taxable for 2013. 2011 tax return online For more information, see Repayments More Than Gross Benefits . 2011 tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 2011 tax return online S. 2011 tax return online 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. 2011 tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 2011 tax return online 1. 2011 tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2011 tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 2011 tax return online $4,000         2. 2011 tax return online Enter one-half of line 1 2. 2011 tax return online 2,000     3. 2011 tax return online 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. 2011 tax return online 8,000     4. 2011 tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 2011 tax return online -0-     5. 2011 tax return online 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. 2011 tax return online -0-     6. 2011 tax return online Combine lines 2, 3, 4, and 5 6. 2011 tax return online 10,000     7. 2011 tax return online 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. 2011 tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 2011 tax return online -0-     8. 2011 tax return online Is the amount on line 7 less than the amount on line 6?             No. 2011 tax return online None of your social security benefits are taxable. 2011 tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2011 tax return online             Yes. 2011 tax return online Subtract line 7 from line 6 8. 2011 tax return online 10,000     9. 2011 tax return online 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. 2011 tax return online         Note. 2011 tax return online 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% (. 2011 tax return online 85) and enter the result on line 17. 2011 tax return online Then go to line 18. 2011 tax return online         10. 2011 tax return online Is the amount on line 9 less than the amount on line 8?             No. 2011 tax return online None of your benefits are taxable. 2011 tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2011 tax return online 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. 2011 tax return online             Yes. 2011 tax return online Subtract line 9 from line 8 10. 2011 tax return online       11. 2011 tax return online 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. 2011 tax return online       12. 2011 tax return online Subtract line 11 from line 10. 2011 tax return online If zero or less, enter -0- 12. 2011 tax return online       13. 2011 tax return online Enter the smaller of line 10 or line 11 13. 2011 tax return online       14. 2011 tax return online Enter one-half of line 13 14. 2011 tax return online       15. 2011 tax return online Enter the smaller of line 2 or line 14 15. 2011 tax return online       16. 2011 tax return online Multiply line 12 by 85% (. 2011 tax return online 85). 2011 tax return online If line 12 is zero, enter -0- 16. 2011 tax return online       17. 2011 tax return online Add lines 15 and 16 17. 2011 tax return online 8,500     18. 2011 tax return online Multiply line 1 by 85% (. 2011 tax return online 85) 18. 2011 tax return online 3,400     19. 2011 tax return online Taxable benefits. 2011 tax return online Enter the smaller of line 17 or line 18. 2011 tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 2011 tax return online $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. 2011 tax return online         Example 4. 2011 tax return online Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. 2011 tax return online Bill earned $8,000 during 2013. 2011 tax return online The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). 2011 tax return online Bill figures his taxable benefits by completing Worksheet 1 below. 2011 tax return online 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. 2011 tax return online See How Much Is Taxable earlier. 2011 tax return online Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. 2011 tax return online 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. 2011 tax return online 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. 2011 tax return online No part of the lump-sum death benefit is subject to tax. 2011 tax return online Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. 2011 tax return online 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. 2011 tax return online You can elect this method if it lowers your taxable benefits. 2011 tax return online 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. 2011 tax return online Then you subtract any taxable benefits for that year that you previously reported. 2011 tax return online The remainder is the taxable part of the lump-sum payment. 2011 tax return online Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). 2011 tax return online Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. 2011 tax return online Do not file an amended return for the earlier year. 2011 tax return online Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. 2011 tax return online Complete Worksheet 1 in this publication. 2011 tax return online Complete Worksheet 2 and Worksheet 3 as appropriate. 2011 tax return online Use Worksheet 2 if your lump-sum payment was for a year after 1993. 2011 tax return online Use Worksheet 3 if it was for 1993 or an earlier year. 2011 tax return online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. 2011 tax return online Complete Worksheet 4. 2011 tax return online Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. 2011 tax return online 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. 2011 tax return online Making the election. 2011 tax return online   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. 2011 tax return online Do not attach the completed worksheets to your return. 2011 tax return online Keep them with your records. 2011 tax return online    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. 2011 tax return online Lump-sum payment reported on Form SSA-1099 or RRB-1099. 2011 tax return online   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. 2011 tax return online That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. 2011 tax return online The form will also show the year (or years) the payment is for. 2011 tax return online However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. 2011 tax return online You must contact the RRB for a breakdown by year for any amount shown in box 9. 2011 tax return online Example Jane Jackson is single. 2011 tax return online In 2012 she applied for social security disability benefits but was told she was ineligible. 2011 tax return online She appealed the decision and won. 2011 tax return online In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. 2011 tax return online Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. 2011 tax return online Jane's other income for 2012 and 2013 is as follows. 2011 tax return online   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. 2011 tax return online She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. 2011 tax return online Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. 2011 tax return online She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. 2011 tax return online She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. 2011 tax return online After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. 2011 tax return online Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. 2011 tax return online To do this, she prints “LSE” to the left of Form 1040, line 20a. 2011 tax return online She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. 2011 tax return online Jane's filled-in worksheets (1, 2, and 4) follow. 2011 tax return online Jane Jackson's Filled-in Worksheet 1. 2011 tax return online 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. 2011 tax return online 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). 2011 tax return online None of your benefits are taxable for 2013. 2011 tax return online For more information, see Repayments More Than Gross Benefits . 2011 tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 2011 tax return online S. 2011 tax return online 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. 2011 tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 2011 tax return online 1. 2011 tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2011 tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 2011 tax return online $11,000         2. 2011 tax return online Enter one-half of line 1 2. 2011 tax return online 5,500     3. 2011 tax return online 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. 2011 tax return online 25,500     4. 2011 tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 2011 tax return online -0-     5. 2011 tax return online 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. 2011 tax return online -0-     6. 2011 tax return online Combine lines 2, 3, 4, and 5 6. 2011 tax return online 31,000     7. 2011 tax return online 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. 2011 tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 2011 tax return online -0-     8. 2011 tax return online Is the amount on line 7 less than the amount on line 6?             No. 2011 tax return online None of your social security benefits are taxable. 2011 tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2011 tax return online             Yes. 2011 tax return online Subtract line 7 from line 6 8. 2011 tax return online 31,000     9. 2011 tax return online 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. 2011 tax return online 25,000       Note. 2011 tax return online 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% (. 2011 tax return online 85) and enter the result on line 17. 2011 tax return online Then go to line 18. 2011 tax return online         10. 2011 tax return online Is the amount on line 9 less than the amount on line 8?             No. 2011 tax return online None of your benefits are taxable. 2011 tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2011 tax return online 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. 2011 tax return online             Yes. 2011 tax return online Subtract line 9 from line 8 10. 2011 tax return online 6,000     11. 2011 tax return online 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. 2011 tax return online 9,000     12. 2011 tax return online Subtract line 11 from line 10. 2011 tax return online If zero or less, enter -0- 12. 2011 tax return online -0-     13. 2011 tax return online Enter the smaller of line 10 or line 11 13. 2011 tax return online 6,000     14. 2011 tax return online Enter one-half of line 13 14. 2011 tax return online 3,000     15. 2011 tax return online Enter the smaller of line 2 or line 14 15. 2011 tax return online 3,000     16. 2011 tax return online Multiply line 12 by 85% (. 2011 tax return online 85). 2011 tax return online If line 12 is zero, enter -0- 16. 2011 tax return online -0-     17. 2011 tax return online Add lines 15 and 16 17. 2011 tax return online 3,000     18. 2011 tax return online Multiply line 1 by 85% (. 2011 tax return online 85) 18. 2011 tax return online 9,350     19. 2011 tax return online Taxable benefits. 2011 tax return online Enter the smaller of line 17 or line 18. 2011 tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 2011 tax return online $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. 2011 tax return online         Jane Jackson's Filled-in Worksheet 2. 2011 tax return online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. 2011 tax return online 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. 2011 tax return online $2,000           Note. 2011 tax return online If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. 2011 tax return online Otherwise, go on to line 2. 2011 tax return online             2. 2011 tax return online Enter one-half of line 1 2. 2011 tax return online 1,000   3. 2011 tax return online Enter your adjusted gross income for the earlier year 3. 2011 tax return online 23,000   4. 2011 tax return online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. 2011 tax return online S. 2011 tax return online 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. 2011 tax return online -0-   5. 2011 tax return online Enter any tax-exempt interest received in the earlier year 5. 2011 tax return online -0-   6. 2011 tax return online Add lines 2 through 5 6. 2011 tax return online 24,000   7. 2011 tax return online Enter your taxable benefits for the earlier year that you previously reported 7. 2011 tax return online -0-   8. 2011 tax return online Subtract line 7 from line 6 8. 2011 tax return online 24,000   9. 2011 tax return online 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. 2011 tax return online 25,000     Note. 2011 tax return online 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% (. 2011 tax return online 85) and enter the result on line 17. 2011 tax return online Then go to line 18. 2011 tax return online         10. 2011 tax return online Is the amount on line 8 more than the amount on line 9?       No. 2011 tax return online Skip lines 10 through 20 and enter -0- on line 21. 2011 tax return online       Yes. 2011 tax return online Subtract line 9 from line 8 10. 2011 tax return online     11. 2011 tax return online 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. 2011 tax return online     12. 2011 tax return online Subtract line 11 from line 10. 2011 tax return online If zero or less, enter -0- 12. 2011 tax return online     13. 2011 tax return online Enter the smaller of line 10 or line 11 13. 2011 tax return online     14. 2011 tax return online Enter one-half of line 13 14. 2011 tax return online     15. 2011 tax return online Enter the smaller of line 2 or line 14 15. 2011 tax return online     16. 2011 tax return online Multiply line 12 by 85% (. 2011 tax return online 85). 2011 tax return online If line 12 is zero, enter -0- 16. 2011 tax return online     17. 2011 tax return online Add lines 15 and 16 17. 2011 tax return online     18. 2011 tax return online Multiply line 1 by 85% (. 2011 tax return online 85) 18. 2011 tax return online     19. 2011 tax return online Refigured taxable benefits. 2011 tax return online Enter the smaller of line 17 or line 18 19. 2011 tax return online     20. 2011 tax return online Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. 2011 tax return online     21. 2011 tax return online Additional taxable benefits. 2011 tax return online Subtract line 20 from line 19. 2011 tax return online Also enter this amount on Worksheet 4, line 20 21. 2011 tax return online -0-     Do not file an amended return for this earlier year. 2011 tax return online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. 2011 tax return online   Jane Jackson's Filled-in Worksheet 4. 2011 tax return online 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. 2011 tax return online 1. 2011 tax return online 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. 2011 tax return online $9,000         Note. 2011 tax return online If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. 2011 tax return online Otherwise, go on to line 2. 2011 tax return online           2. 2011 tax return online Enter one-half of line 1 2. 2011 tax return online 4,500   3. 2011 tax return online Enter the amount from Worksheet 1, line 3 3. 2011 tax return online 25,500   4. 2011 tax return online Enter the amount from Worksheet 1, line 4 4. 2011 tax return online -0-   5. 2011 tax return online Enter the amount from Worksheet 1, line 5 5. 2011 tax return online -0-   6. 2011 tax return online Combine lines 2, 3, 4, and 5 6. 2011 tax return online 30,000   7. 2011 tax return online Enter the amount from Worksheet 1, line 7 7. 2011 tax return online -0-   8. 2011 tax return online Subtract line 7 from line 6 8. 2011 tax return online 30,000   9. 2011 tax return online Enter the amount from Worksheet 1, line 9. 2011 tax return online 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% (. 2011 tax return online 85) and enter the result on line 17. 2011 tax return online Then, go to line 18 9. 2011 tax return online 25,000   10. 2011 tax return online Is the amount on line 8 more than the amount on line 9? No. 2011 tax return online Skip lines 10 through 18, enter -0- on line 19, and go to line 20. 2011 tax return online  Yes. 2011 tax return online Subtract line 9 from line 8 10. 2011 tax return online 5,000   11. 2011 tax return online Enter the amount from Worksheet 1, line 11 11. 2011 tax return online 9,000   12. 2011 tax return online Subtract line 11 from line 10. 2011 tax return online If zero or less, enter -0- 12. 2011 tax return online -0-   13. 2011 tax return online Enter the smaller of line 10 or line 11 13. 2011 tax return online 5,000   14. 2011 tax return online Enter one-half of line 13 14. 2011 tax return online 2,500   15. 2011 tax return online Enter the smaller of line 2 or line 14 15. 2011 tax return online 2,500   16. 2011 tax return online Multiply line 12 by 85% (. 2011 tax return online 85). 2011 tax return online If line 12 is zero, enter -0- 16. 2011 tax return online -0-   17. 2011 tax return online Add lines 15 and 16 17. 2011 tax return online 2,500   18. 2011 tax return online Multiply line 1 by 85% (. 2011 tax return online 85) 18. 2011 tax return online 7,650   19. 2011 tax return online Enter the smaller of line 17 or line 18 19. 2011 tax return online 2,500   20. 2011 tax return online 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. 2011 tax return online -0-   21. 2011 tax return online Taxable benefits under lump-sum election method. 2011 tax return online Add lines 19 and 20 21. 2011 tax return online $2,500   Next. 2011 tax return online Is line 21 above smaller than Worksheet 1, line 19? No. 2011 tax return online Do not use this method to figure your taxable benefits. 2011 tax return online Follow the instructions on Worksheet 1 to report your benefits. 2011 tax return online  Yes. 2011 tax return online You can elect to report your taxable benefits under this method. 2011 tax return online To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. 2011 tax return online If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. 2011 tax return online Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. 2011 tax return online Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. 2011 tax return online 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. 2011 tax return online   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. 2011 tax return online Disability payments. 2011 tax return online   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. 2011 tax return online 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. 2011 tax return online If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. 2011 tax return online 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. 2011 tax return online Legal expenses. 2011 tax return online   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. 2011 tax return online   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 2011 tax return online 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. 2011 tax return online 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. 2011 tax return online Do not use Worksheet 1 in this case. 2011 tax return online 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. 2011 tax return online If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. 2011 tax return online Joint return. 2011 tax return online   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. 2011 tax return online You do this to get your net benefits when figuring if your combined benefits are taxable. 2011 tax return online Example. 2011 tax return online John and Mary file a joint return for 2013. 2011 tax return online John received Form SSA-1099 showing $3,000 in box 5. 2011 tax return online Mary also received Form SSA-1099 and the amount in box 5 was ($500). 2011 tax return online 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. 2011 tax return online Repayment of benefits received in an earlier year. 2011 tax return online   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. 2011 tax return online Deduction $3,000 or less. 2011 tax return online   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. 2011 tax return online Claim it on Schedule A (Form 1040), line 23. 2011 tax return online Deduction more than $3,000. 2011 tax return online   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. 2011 tax return online Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. 2011 tax return online 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. 2011 tax return online Then refigure the tax for that year. 2011 tax return online Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. 2011 tax return online Subtract the result in (c) from the result in (a). 2011 tax return online   Compare the tax figured in methods (1) and (2). 2011 tax return online Your tax for 2013 is the smaller of the two amounts. 2011 tax return online If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. 2011 tax return online If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. 2011 tax return online Check box d and enter “I. 2011 tax return online R. 2011 tax return online C. 2011 tax return online 1341” in the space next to that box. 2011 tax return online If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. 2011 tax return online 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). 2011 tax return online Worksheet 1. 2011 tax return online 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. 2011 tax return online 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). 2011 tax return online None of your benefits are taxable for 2013. 2011 tax return online For more information, see Repayments More Than Gross Benefits . 2011 tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 2011 tax return online S. 2011 tax return online 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. 2011 tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 2011 tax return online 1. 2011 tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2011 tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 2011 tax return online           2. 2011 tax return online Enter one-half of line 1 2. 2011 tax return online       3. 2011 tax return online 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. 2011 tax return online       4. 2011 tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 2011 tax return online       5. 2011 tax return online 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. 2011 tax return online       6. 2011 tax return online Combine lines 2, 3, 4, and 5 6. 2011 tax return online       7. 2011 tax return online 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. 2011 tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 2011 tax return online       8. 2011 tax return online Is the amount on line 7 less than the amount on line 6?             No. 2011 tax return online None of your social security benefits are taxable. 2011 tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2011 tax return online             Yes. 2011 tax return online Subtract line 7 from line 6 8. 2011 tax return online       9. 2011 tax return online 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. 2011 tax return online         Note. 2011 tax return online 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% (. 2011 tax return online 85) and enter the result on line 17. 2011 tax return online Then go to line 18. 2011 tax return online         10. 2011 tax return online Is the amount on line 9 less than the amount on line 8?             No. 2011 tax return online None of your benefits are taxable. 2011 tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2011 tax return online 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. 2011 tax return online             Yes. 2011 tax return online Subtract line 9 from line 8 10. 2011 tax return online       11. 2011 tax return online 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. 2011 tax return online       12. 2011 tax return online Subtract line 11 from line 10. 2011 tax return online If zero or less, enter -0- 12. 2011 tax return online       13. 2011 tax return online Enter the smaller of line 10 or line 11 13. 2011 tax return online       14. 2011 tax return online Enter one-half of line 13 14. 2011 tax return online       15. 2011 tax return online Enter the smaller of line 2 or line 14 15. 2011 tax return online       16. 2011 tax return online Multiply line 12 by 85% (. 2011 tax return online 85). 2011 tax return online If line 12 is zero, enter -0- 16. 2011 tax return online       17. 2011 tax return online Add lines 15 and 16 17. 2011 tax return online       18. 2011 tax return online Multiply line 1 by 85% (. 2011 tax return online 85) 18. 2011 tax return online       19. 2011 tax return online Taxable benefits. 2011 tax return online Enter the smaller of line 17 or line 18. 2011 tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 2011 tax return online         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. 2011 tax return online         Worksheet 2. 2011 tax return online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. 2011 tax return online 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. 2011 tax return online             Note. 2011 tax return online If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. 2011 tax return online Otherwise, go on to line 2. 2011 tax return online             2. 2011 tax return online Enter one-half of line 1 2. 2011 tax return online     3. 2011 tax return online Enter your adjusted gross income for the earlier year 3. 2011 tax return online     4. 2011 tax return online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. 2011 tax return online S. 2011 tax return online 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. 2011 tax return online     5. 2011 tax return online Enter any tax-exempt interest received in the earlier year 5. 2011 tax return online     6. 2011 tax return online Add lines 2 through 5 6. 2011 tax return online     7. 2011 tax return online Enter your taxable benefits for the earlier year that you previously reported 7. 2011 tax return online     8. 2011 tax return online Subtract line 7 from line 6 8. 2011 tax return online     9. 2011 tax return online 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. 2011 tax return online       Note. 2011 tax return online 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% (. 2011 tax return online 85) and enter the result on line 17. 2011 tax return online Then go to line 18. 2011 tax return online         10. 2011 tax return online Is the amount on line 8 more than the amount on line 9?       No. 2011 tax return online Skip lines 10 through 20 and enter -0- on line 21. 2011 tax return online       Yes. 2011 tax return online Subtract line 9 from line 8 10. 2011 tax return online     11. 2011 tax return online 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. 2011 tax return online     12. 2011 tax return online Subtract line 11 from line 10. 2011 tax return online If zero or less, enter -0- 12. 2011 tax return online     13. 2011 tax return online Enter the smaller of line 10 or line 11 13. 2011 tax return online     14. 2011 tax return online Enter one-half of line 13 14. 2011 tax return online     15. 2011 tax return online Enter the smaller of line 2 or line 14 15. 2011 tax return online     16. 2011 tax return online Multiply line 12 by 85% (. 2011 tax return online 85). 2011 tax return online If line 12 is zero, enter -0- 16. 2011 tax return online     17. 2011 tax return online Add lines 15 and 16 17. 2011 tax return online     18. 2011 tax return online Multiply line 1 by 85% (. 2011 tax return online 85) 18. 2011 tax return online     19. 2011 tax return online Refigured taxable benefits. 2011 tax return online Enter the smaller of line 17 or line 18 19. 2011 tax return online     20. 2011 tax return online Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. 2011 tax return online     21. 2011 tax return online Additional taxable benefits. 2011 tax return online Subtract line 20 from line 19. 2011 tax return online Also enter this amount on Worksheet 4, line 20 21. 2011 tax return online       Do not file an amended return for this earlier year. 2011 tax return online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. 2011 tax return online   Worksheet 3. 2011 tax return online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. 2011 tax return online 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. 2011 tax return online           Note. 2011 tax return online If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. 2011 tax return online Otherwise, go on to line 2. 2011 tax return online           2. 2011 tax return online Enter one-half of line 1 2. 2011 tax return online     3. 2011 tax return online Enter your adjusted gross income for the earlier year 3. 2011 tax return online     4. 2011 tax return online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. 2011 tax return online S. 2011 tax return online 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. 2011 tax return online     5. 2011 tax return online Enter any tax-exempt interest received in the earlier year 5. 2011 tax return online     6. 2011 tax return online Add lines 2 through 5 6. 2011 tax return online     7. 2011 tax return online Enter your taxable benefits for the earlier year that you previously reported 7. 2011 tax return online     8. 2011 tax return online Subtract line 7 from line 6 8. 2011 tax return online     9. 2011 tax return online 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. 2011 tax return online     10. 2011 tax return online Is the amount on line 8 more than the amount on line 9? No. 2011 tax return online Skip lines 10 through 13 and enter -0- on line 14. 2011 tax return online  Yes. 2011 tax return online Subtract line 9 from line 8. 2011 tax return online 10. 2011 tax return online     11. 2011 tax return online Enter one-half of line 10 11. 2011 tax return online     12. 2011 tax return online Refigured taxable benefits. 2011 tax return online Enter the smaller of line 2 or line 11 12. 2011 tax return online     13. 2011 tax return online Enter your taxable benefits for the earlier year (or as refigured due to a previous