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990 Ez Form

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990 Ez Form

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

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