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Can I Efile A 1040x

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Can I Efile A 1040x

Can i efile a 1040x Publication 519 - Additional Material Table of Contents Appendix A—Tax Treaty Exemption Procedure for StudentsBelgium Bulgaria China, People's Republic of Cyprus Czech Republic, Estonia, Latvia, Lithuania, and Slovak Republic Egypt France Germany Iceland Indonesia Israel, Philippines and Thailand Korea, Norway, Poland, and Romania Morocco Netherlands Pakistan Portugal and Spain Slovenia and Venezuela Trinidad and Tobago Tunisia Appendix B—Tax Treaty Exemption Procedure for Teachers and ResearchersBelgium Bulgaria China, People's Republic of Commonwealth of Independent States Czech Republic and Slovak Republic Egypt, Hungary, Korea, Philippines, Poland, and Romania France Germany Greece India Indonesia Israel Italy Jamaica Luxembourg Netherlands Norway Pakistan Portugal Slovenia and Venezuela Thailand Trinidad and Tobago United Kingdom Frequently Asked Questions This section answers tax-related questions commonly asked by aliens. Can i efile a 1040x . Can i efile a 1040x What is the difference between a resident alien and a nonresident alien for tax purposes? . Can i efile a 1040x What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States? . Can i efile a 1040x I am a student with an F-1 Visa. Can i efile a 1040x I was told that I was an exempt individual. Can i efile a 1040x Does this mean I am exempt from paying U. Can i efile a 1040x S. Can i efile a 1040x tax? . Can i efile a 1040x I am a resident alien. Can i efile a 1040x Can I claim any treaty benefits? . Can i efile a 1040x I am a nonresident alien with no dependents. Can i efile a 1040x I am working temporarily for a U. Can i efile a 1040x S. Can i efile a 1040x company. Can i efile a 1040x What return do I file? . Can i efile a 1040x I came to the United States on June 30th of last year. Can i efile a 1040x I have an H-1B Visa. Can i efile a 1040x What is my tax status, resident alien or nonresident alien? What tax return do I file? . Can i efile a 1040x When is my Form 1040NR due? . Can i efile a 1040x My spouse is a nonresident alien. Can i efile a 1040x Does he need a social security number? . Can i efile a 1040x I am a nonresident alien. Can i efile a 1040x Can I file a joint return with my spouse? . Can i efile a 1040x I have an H-1B Visa and my husband has an F-1 Visa. Can i efile a 1040x We both lived in the United States all of last year and had income. Can i efile a 1040x What kind of form should we file? Do we file separate returns or a joint return? . Can i efile a 1040x Is a dual-resident taxpayer the same as a dual-status taxpayer? . Can i efile a 1040x I am a nonresident alien and invested money in the U. Can i efile a 1040x S. Can i efile a 1040x stock market through a U. Can i efile a 1040x S. Can i efile a 1040x brokerage company. Can i efile a 1040x Are the dividends and the capital gains taxable? If yes, how are they taxed? . Can i efile a 1040x I am a nonresident alien. Can i efile a 1040x I receive U. Can i efile a 1040x S. Can i efile a 1040x social security benefits. Can i efile a 1040x Are my benefits taxable? . Can i efile a 1040x Do I have to pay taxes on my scholarship? . Can i efile a 1040x I am a nonresident alien. Can i efile a 1040x Can I claim the standard deduction? . Can i efile a 1040x I am a dual-status taxpayer. Can i efile a 1040x Can I claim the standard deduction? . Can i efile a 1040x I am filing Form 1040NR. Can i efile a 1040x Can I claim itemized deductions? . Can i efile a 1040x I am not a U. Can i efile a 1040x S. Can i efile a 1040x citizen. Can i efile a 1040x What exemptions can I claim? . Can i efile a 1040x What exemptions can I claim as a dual-status taxpayer? . Can i efile a 1040x I am single with a dependent child. Can i efile a 1040x I was a dual-status alien in 2013. Can i efile a 1040x Can I claim the earned income credit on my 2013 tax return? . Can i efile a 1040x I am a nonresident alien student. Can i efile a 1040x Can I claim an education credit on my Form 1040NR? . Can i efile a 1040x I am a nonresident alien, temporarily working in the U. Can i efile a 1040x S. Can i efile a 1040x under a J visa. Can i efile a 1040x Am I subject to social security and Medicare taxes? . Can i efile a 1040x I am a nonresident alien student. Can i efile a 1040x Social security taxes were withheld from my pay in error. Can i efile a 1040x How do I get a refund of these taxes? . Can i efile a 1040x I am an alien who will be leaving the United States. Can i efile a 1040x What forms do I have to file before I leave? . Can i efile a 1040x I filed a Form 1040-C when I left the United States. Can i efile a 1040x Do I still have to file an annual U. Can i efile a 1040x S. Can i efile a 1040x tax return? . Can i efile a 1040x What is the difference between a resident alien and a nonresident alien for tax purposes? For tax purposes, an alien is an individual who is not a U. Can i efile a 1040x S. Can i efile a 1040x citizen. Can i efile a 1040x Aliens are classified as resident aliens and nonresident aliens. Can i efile a 1040x Resident aliens are taxed on their worldwide income, the same as U. Can i efile a 1040x S. Can i efile a 1040x citizens. Can i efile a 1040x Nonresident aliens are taxed only on their U. Can i efile a 1040x S. Can i efile a 1040x source income and certain foreign source income that is effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Can i efile a 1040x These are the same rates that apply to U. Can i efile a 1040x S. Can i efile a 1040x citizens and residents. Can i efile a 1040x Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Can i efile a 1040x The term “exempt individual” does not refer to someone exempt from U. Can i efile a 1040x S. Can i efile a 1040x tax. Can i efile a 1040x You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. Can i efile a 1040x See chapter 1 . Can i efile a 1040x Generally, you cannot claim tax treaty benefits as a resident alien. Can i efile a 1040x However, there are exceptions. Can i efile a 1040x See Effect of Tax Treaties in chapter 1. Can i efile a 1040x See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Can i efile a 1040x You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Can i efile a 1040x S. Can i efile a 1040x source income on which tax was not fully paid by the amount withheld. Can i efile a 1040x You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Can i efile a 1040x You were a dual-status alien last year. Can i efile a 1040x As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Can i efile a 1040x However, for the part of the year that you were not present in the United States, you are a nonresident. Can i efile a 1040x File Form 1040. Can i efile a 1040x Print “Dual-Status Return” across the top. Can i efile a 1040x Attach a statement showing your U. Can i efile a 1040x S. Can i efile a 1040x source income for the part of the year you were a nonresident. Can i efile a 1040x You may use Form 1040NR as the statement. Can i efile a 1040x Print “Dual-Status Statement” across the top. Can i efile a 1040x See First Year of Residency in chapter 1 for rules on determining your residency starting date. Can i efile a 1040x If you are an employee and you receive wages subject to U. Can i efile a 1040x S. Can i efile a 1040x income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Can i efile a 1040x If you file for the 2013 calendar year, your return is due April 15, 2014. Can i efile a 1040x If you are not an employee who receives wages subject to U. Can i efile a 1040x S. Can i efile a 1040x income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Can i efile a 1040x For the 2013 calendar year, file your return by June 16, 2014. Can i efile a 1040x For more information on when and where to file, see chapter 7 . Can i efile a 1040x A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Can i efile a 1040x If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Can i efile a 1040x If you are a U. Can i efile a 1040x S. Can i efile a 1040x citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Can i efile a 1040x Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Can i efile a 1040x See Identification Number in chapter 5 for more information. Can i efile a 1040x Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Can i efile a 1040x However, nonresident aliens married to U. Can i efile a 1040x S. Can i efile a 1040x citizens or residents can choose to be treated as U. Can i efile a 1040x S. Can i efile a 1040x residents and file joint returns. Can i efile a 1040x For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x Assuming both of you had these visas for all of last year, you are a resident alien. Can i efile a 1040x Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Can i efile a 1040x You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Can i efile a 1040x See Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Can i efile a 1040x Your husband must file Form 1040NR or 1040NR-EZ. Can i efile a 1040x No. Can i efile a 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Can i efile a 1040x See Effect of Tax Treaties in chapter 1. Can i efile a 1040x You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Can i efile a 1040x See chapter 6 . Can i efile a 1040x The following rules apply if the dividends and capital gains are not effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Can i efile a 1040x See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Can i efile a 1040x Dividends are generally taxed at a 30% (or lower treaty) rate. Can i efile a 1040x The brokerage company or payor of the dividends should withhold this tax at source. Can i efile a 1040x If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Can i efile a 1040x If the capital gains and dividends are effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business, they are taxed according to the same rules and at the same rates that apply to U. Can i efile a 1040x S. Can i efile a 1040x citizens and residents. Can i efile a 1040x If you are a nonresident alien, 85% of any U. Can i efile a 1040x S. Can i efile a 1040x social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Can i efile a 1040x See The 30% Tax in chapter 4. Can i efile a 1040x If you are a nonresident alien and the scholarship is not from U. Can i efile a 1040x S. Can i efile a 1040x sources, it is not subject to U. Can i efile a 1040x S. Can i efile a 1040x tax. Can i efile a 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Can i efile a 1040x S. Can i efile a 1040x sources. Can i efile a 1040x If your scholarship is from U. Can i efile a 1040x S. Can i efile a 1040x sources or you are a resident alien, your scholarship is subject to U. Can i efile a 1040x S. Can i efile a 1040x tax according to the following rules. Can i efile a 1040x If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Can i efile a 1040x However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Can i efile a 1040x See Scholarships and Fellowship Grants in chapter 3 for more information. Can i efile a 1040x If you are not a candidate for a degree, your scholarship is taxable. Can i efile a 1040x Nonresident aliens cannot claim the standard deduction. Can i efile a 1040x However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Can i efile a 1040x You cannot claim the standard deduction allowed on Form 1040. Can i efile a 1040x However, you can itemize any allowable deductions. Can i efile a 1040x Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Can i efile a 1040x However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x See Itemized Deductions in chapter 5. Can i efile a 1040x Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Can i efile a 1040x S. Can i efile a 1040x citizens. Can i efile a 1040x However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Can i efile a 1040x S. Can i efile a 1040x tax return. Can i efile a 1040x There are special rules for residents of Mexico, Canada, and South Korea; for U. Can i efile a 1040x S. Can i efile a 1040x nationals; and for students and business apprentices from India. Can i efile a 1040x See Exemptions in chapter 5. Can i efile a 1040x As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Can i efile a 1040x Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Can i efile a 1040x The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Can i efile a 1040x You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Can i efile a 1040x If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Can i efile a 1040x See chapter 6 for more information on dual-status aliens. Can i efile a 1040x If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Can i efile a 1040x However, if you are married and choose to file a joint return with a U. Can i efile a 1040x S. Can i efile a 1040x citizen or resident spouse, you may be eligible for these credits. Can i efile a 1040x See Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Can i efile a 1040x See Social Security and Medicare Taxes in chapter 8. Can i efile a 1040x If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Can i efile a 1040x If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Can i efile a 1040x Do not use Form 843 to request a refund of Additional Medicare Tax. Can i efile a 1040x See Refund of Taxes Withheld in Error in chapter 8. Can i efile a 1040x Before leaving the United States, aliens generally must obtain a certificate of compliance. Can i efile a 1040x This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Can i efile a 1040x You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Can i efile a 1040x These forms are discussed in chapter 11. Can i efile a 1040x Form 1040-C is not an annual U. Can i efile a 1040x S. Can i efile a 1040x income tax return. Can i efile a 1040x If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Can i efile a 1040x Chapters 5 and 7 discuss filing an annual U. Can i efile a 1040x S. Can i efile a 1040x income tax return. Can i efile a 1040x . Can i efile a 1040x What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States? The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Can i efile a 1040x These are the same rates that apply to U. Can i efile a 1040x S. Can i efile a 1040x citizens and residents. Can i efile a 1040x Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Can i efile a 1040x The term “exempt individual” does not refer to someone exempt from U. Can i efile a 1040x S. Can i efile a 1040x tax. Can i efile a 1040x You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. Can i efile a 1040x See chapter 1 . Can i efile a 1040x Generally, you cannot claim tax treaty benefits as a resident alien. Can i efile a 1040x However, there are exceptions. Can i efile a 1040x See Effect of Tax Treaties in chapter 1. Can i efile a 1040x See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Can i efile a 1040x You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Can i efile a 1040x S. Can i efile a 1040x source income on which tax was not fully paid by the amount withheld. Can i efile a 1040x You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Can i efile a 1040x You were a dual-status alien last year. Can i efile a 1040x As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Can i efile a 1040x However, for the part of the year that you were not present in the United States, you are a nonresident. Can i efile a 1040x File Form 1040. Can i efile a 1040x Print “Dual-Status Return” across the top. Can i efile a 1040x Attach a statement showing your U. Can i efile a 1040x S. Can i efile a 1040x source income for the part of the year you were a nonresident. Can i efile a 1040x You may use Form 1040NR as the statement. Can i efile a 1040x Print “Dual-Status Statement” across the top. Can i efile a 1040x See First Year of Residency in chapter 1 for rules on determining your residency starting date. Can i efile a 1040x If you are an employee and you receive wages subject to U. Can i efile a 1040x S. Can i efile a 1040x income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Can i efile a 1040x If you file for the 2013 calendar year, your return is due April 15, 2014. Can i efile a 1040x If you are not an employee who receives wages subject to U. Can i efile a 1040x S. Can i efile a 1040x income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Can i efile a 1040x For the 2013 calendar year, file your return by June 16, 2014. Can i efile a 1040x For more information on when and where to file, see chapter 7 . Can i efile a 1040x A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Can i efile a 1040x If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Can i efile a 1040x If you are a U. Can i efile a 1040x S. Can i efile a 1040x citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Can i efile a 1040x Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Can i efile a 1040x See Identification Number in chapter 5 for more information. Can i efile a 1040x Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Can i efile a 1040x However, nonresident aliens married to U. Can i efile a 1040x S. Can i efile a 1040x citizens or residents can choose to be treated as U. Can i efile a 1040x S. Can i efile a 1040x residents and file joint returns. Can i efile a 1040x For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x Assuming both of you had these visas for all of last year, you are a resident alien. Can i efile a 1040x Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Can i efile a 1040x You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Can i efile a 1040x See Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Can i efile a 1040x Your husband must file Form 1040NR or 1040NR-EZ. Can i efile a 1040x No. Can i efile a 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Can i efile a 1040x See Effect of Tax Treaties in chapter 1. Can i efile a 1040x You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Can i efile a 1040x See chapter 6 . Can i efile a 1040x The following rules apply if the dividends and capital gains are not effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Can i efile a 1040x See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Can i efile a 1040x Dividends are generally taxed at a 30% (or lower treaty) rate. Can i efile a 1040x The brokerage company or payor of the dividends should withhold this tax at source. Can i efile a 1040x If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Can i efile a 1040x If the capital gains and dividends are effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business, they are taxed according to the same rules and at the same rates that apply to U. Can i efile a 1040x S. Can i efile a 1040x citizens and residents. Can i efile a 1040x If you are a nonresident alien, 85% of any U. Can i efile a 1040x S. Can i efile a 1040x social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Can i efile a 1040x See The 30% Tax in chapter 4. Can i efile a 1040x If you are a nonresident alien and the scholarship is not from U. Can i efile a 1040x S. Can i efile a 1040x sources, it is not subject to U. Can i efile a 1040x S. Can i efile a 1040x tax. Can i efile a 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Can i efile a 1040x S. Can i efile a 1040x sources. Can i efile a 1040x If your scholarship is from U. Can i efile a 1040x S. Can i efile a 1040x sources or you are a resident alien, your scholarship is subject to U. Can i efile a 1040x S. Can i efile a 1040x tax according to the following rules. Can i efile a 1040x If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Can i efile a 1040x However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Can i efile a 1040x See Scholarships and Fellowship Grants in chapter 3 for more information. Can i efile a 1040x If you are not a candidate for a degree, your scholarship is taxable. Can i efile a 1040x Nonresident aliens cannot claim the standard deduction. Can i efile a 1040x However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Can i efile a 1040x You cannot claim the standard deduction allowed on Form 1040. Can i efile a 1040x However, you can itemize any allowable deductions. Can i efile a 1040x Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Can i efile a 1040x However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x See Itemized Deductions in chapter 5. Can i efile a 1040x Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Can i efile a 1040x S. Can i efile a 1040x citizens. Can i efile a 1040x However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Can i efile a 1040x S. Can i efile a 1040x tax return. Can i efile a 1040x There are special rules for residents of Mexico, Canada, and South Korea; for U. Can i efile a 1040x S. Can i efile a 1040x nationals; and for students and business apprentices from India. Can i efile a 1040x See Exemptions in chapter 5. Can i efile a 1040x As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Can i efile a 1040x Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Can i efile a 1040x The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Can i efile a 1040x You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Can i efile a 1040x If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Can i efile a 1040x See chapter 6 for more information on dual-status aliens. Can i efile a 1040x If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Can i efile a 1040x However, if you are married and choose to file a joint return with a U. Can i efile a 1040x S. Can i efile a 1040x citizen or resident spouse, you may be eligible for these credits. Can i efile a 1040x See Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Can i efile a 1040x See Social Security and Medicare Taxes in chapter 8. Can i efile a 1040x If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Can i efile a 1040x If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Can i efile a 1040x Do not use Form 843 to request a refund of Additional Medicare Tax. Can i efile a 1040x See Refund of Taxes Withheld in Error in chapter 8. Can i efile a 1040x Before leaving the United States, aliens generally must obtain a certificate of compliance. Can i efile a 1040x This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Can i efile a 1040x You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Can i efile a 1040x These forms are discussed in chapter 11. Can i efile a 1040x Form 1040-C is not an annual U. Can i efile a 1040x S. Can i efile a 1040x income tax return. Can i efile a 1040x If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Can i efile a 1040x Chapters 5 and 7 discuss filing an annual U. Can i efile a 1040x S. Can i efile a 1040x income tax return. Can i efile a 1040x . Can i efile a 1040x I am a student with an F-1 Visa. Can i efile a 1040x I was told that I was an exempt individual. Can i efile a 1040x Does this mean I am exempt from paying U. Can i efile a 1040x S. Can i efile a 1040x tax? The term “exempt individual” does not refer to someone exempt from U. Can i efile a 1040x S. Can i efile a 1040x tax. Can i efile a 1040x You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. Can i efile a 1040x See chapter 1 . Can i efile a 1040x Generally, you cannot claim tax treaty benefits as a resident alien. Can i efile a 1040x However, there are exceptions. Can i efile a 1040x See Effect of Tax Treaties in chapter 1. Can i efile a 1040x See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Can i efile a 1040x You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Can i efile a 1040x S. Can i efile a 1040x source income on which tax was not fully paid by the amount withheld. Can i efile a 1040x You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Can i efile a 1040x You were a dual-status alien last year. Can i efile a 1040x As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Can i efile a 1040x However, for the part of the year that you were not present in the United States, you are a nonresident. Can i efile a 1040x File Form 1040. Can i efile a 1040x Print “Dual-Status Return” across the top. Can i efile a 1040x Attach a statement showing your U. Can i efile a 1040x S. Can i efile a 1040x source income for the part of the year you were a nonresident. Can i efile a 1040x You may use Form 1040NR as the statement. Can i efile a 1040x Print “Dual-Status Statement” across the top. Can i efile a 1040x See First Year of Residency in chapter 1 for rules on determining your residency starting date. Can i efile a 1040x If you are an employee and you receive wages subject to U. Can i efile a 1040x S. Can i efile a 1040x income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Can i efile a 1040x If you file for the 2013 calendar year, your return is due April 15, 2014. Can i efile a 1040x If you are not an employee who receives wages subject to U. Can i efile a 1040x S. Can i efile a 1040x income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Can i efile a 1040x For the 2013 calendar year, file your return by June 16, 2014. Can i efile a 1040x For more information on when and where to file, see chapter 7 . Can i efile a 1040x A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Can i efile a 1040x If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Can i efile a 1040x If you are a U. Can i efile a 1040x S. Can i efile a 1040x citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Can i efile a 1040x Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Can i efile a 1040x See Identification Number in chapter 5 for more information. Can i efile a 1040x Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Can i efile a 1040x However, nonresident aliens married to U. Can i efile a 1040x S. Can i efile a 1040x citizens or residents can choose to be treated as U. Can i efile a 1040x S. Can i efile a 1040x residents and file joint returns. Can i efile a 1040x For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x Assuming both of you had these visas for all of last year, you are a resident alien. Can i efile a 1040x Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Can i efile a 1040x You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Can i efile a 1040x See Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Can i efile a 1040x Your husband must file Form 1040NR or 1040NR-EZ. Can i efile a 1040x No. Can i efile a 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Can i efile a 1040x See Effect of Tax Treaties in chapter 1. Can i efile a 1040x You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Can i efile a 1040x See chapter 6 . Can i efile a 1040x The following rules apply if the dividends and capital gains are not effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Can i efile a 1040x See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Can i efile a 1040x Dividends are generally taxed at a 30% (or lower treaty) rate. Can i efile a 1040x The brokerage company or payor of the dividends should withhold this tax at source. Can i efile a 1040x If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Can i efile a 1040x If the capital gains and dividends are effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business, they are taxed according to the same rules and at the same rates that apply to U. Can i efile a 1040x S. Can i efile a 1040x citizens and residents. Can i efile a 1040x If you are a nonresident alien, 85% of any U. Can i efile a 1040x S. Can i efile a 1040x social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Can i efile a 1040x See The 30% Tax in chapter 4. Can i efile a 1040x If you are a nonresident alien and the scholarship is not from U. Can i efile a 1040x S. Can i efile a 1040x sources, it is not subject to U. Can i efile a 1040x S. Can i efile a 1040x tax. Can i efile a 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Can i efile a 1040x S. Can i efile a 1040x sources. Can i efile a 1040x If your scholarship is from U. Can i efile a 1040x S. Can i efile a 1040x sources or you are a resident alien, your scholarship is subject to U. Can i efile a 1040x S. Can i efile a 1040x tax according to the following rules. Can i efile a 1040x If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Can i efile a 1040x However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Can i efile a 1040x See Scholarships and Fellowship Grants in chapter 3 for more information. Can i efile a 1040x If you are not a candidate for a degree, your scholarship is taxable. Can i efile a 1040x Nonresident aliens cannot claim the standard deduction. Can i efile a 1040x However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Can i efile a 1040x You cannot claim the standard deduction allowed on Form 1040. Can i efile a 1040x However, you can itemize any allowable deductions. Can i efile a 1040x Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Can i efile a 1040x However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x See Itemized Deductions in chapter 5. Can i efile a 1040x Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Can i efile a 1040x S. Can i efile a 1040x citizens. Can i efile a 1040x However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Can i efile a 1040x S. Can i efile a 1040x tax return. Can i efile a 1040x There are special rules for residents of Mexico, Canada, and South Korea; for U. Can i efile a 1040x S. Can i efile a 1040x nationals; and for students and business apprentices from India. Can i efile a 1040x See Exemptions in chapter 5. Can i efile a 1040x As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Can i efile a 1040x Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Can i efile a 1040x The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Can i efile a 1040x You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Can i efile a 1040x If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Can i efile a 1040x See chapter 6 for more information on dual-status aliens. Can i efile a 1040x If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Can i efile a 1040x However, if you are married and choose to file a joint return with a U. Can i efile a 1040x S. Can i efile a 1040x citizen or resident spouse, you may be eligible for these credits. Can i efile a 1040x See Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Can i efile a 1040x See Social Security and Medicare Taxes in chapter 8. Can i efile a 1040x If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Can i efile a 1040x If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Can i efile a 1040x Do not use Form 843 to request a refund of Additional Medicare Tax. Can i efile a 1040x See Refund of Taxes Withheld in Error in chapter 8. Can i efile a 1040x Before leaving the United States, aliens generally must obtain a certificate of compliance. Can i efile a 1040x This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Can i efile a 1040x You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Can i efile a 1040x These forms are discussed in chapter 11. Can i efile a 1040x Form 1040-C is not an annual U. Can i efile a 1040x S. Can i efile a 1040x income tax return. Can i efile a 1040x If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Can i efile a 1040x Chapters 5 and 7 discuss filing an annual U. Can i efile a 1040x S. Can i efile a 1040x income tax return. Can i efile a 1040x . Can i efile a 1040x I am a resident alien. Can i efile a 1040x Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. Can i efile a 1040x However, there are exceptions. Can i efile a 1040x See Effect of Tax Treaties in chapter 1. Can i efile a 1040x See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Can i efile a 1040x You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Can i efile a 1040x S. Can i efile a 1040x source income on which tax was not fully paid by the amount withheld. Can i efile a 1040x You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Can i efile a 1040x You were a dual-status alien last year. Can i efile a 1040x As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Can i efile a 1040x However, for the part of the year that you were not present in the United States, you are a nonresident. Can i efile a 1040x File Form 1040. Can i efile a 1040x Print “Dual-Status Return” across the top. Can i efile a 1040x Attach a statement showing your U. Can i efile a 1040x S. Can i efile a 1040x source income for the part of the year you were a nonresident. Can i efile a 1040x You may use Form 1040NR as the statement. Can i efile a 1040x Print “Dual-Status Statement” across the top. Can i efile a 1040x See First Year of Residency in chapter 1 for rules on determining your residency starting date. Can i efile a 1040x If you are an employee and you receive wages subject to U. Can i efile a 1040x S. Can i efile a 1040x income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Can i efile a 1040x If you file for the 2013 calendar year, your return is due April 15, 2014. Can i efile a 1040x If you are not an employee who receives wages subject to U. Can i efile a 1040x S. Can i efile a 1040x income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Can i efile a 1040x For the 2013 calendar year, file your return by June 16, 2014. Can i efile a 1040x For more information on when and where to file, see chapter 7 . Can i efile a 1040x A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Can i efile a 1040x If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Can i efile a 1040x If you are a U. Can i efile a 1040x S. Can i efile a 1040x citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Can i efile a 1040x Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Can i efile a 1040x See Identification Number in chapter 5 for more information. Can i efile a 1040x Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Can i efile a 1040x However, nonresident aliens married to U. Can i efile a 1040x S. Can i efile a 1040x citizens or residents can choose to be treated as U. Can i efile a 1040x S. Can i efile a 1040x residents and file joint returns. Can i efile a 1040x For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x Assuming both of you had these visas for all of last year, you are a resident alien. Can i efile a 1040x Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Can i efile a 1040x You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Can i efile a 1040x See Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Can i efile a 1040x Your husband must file Form 1040NR or 1040NR-EZ. Can i efile a 1040x No. Can i efile a 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Can i efile a 1040x See Effect of Tax Treaties in chapter 1. Can i efile a 1040x You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Can i efile a 1040x See chapter 6 . Can i efile a 1040x The following rules apply if the dividends and capital gains are not effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Can i efile a 1040x See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Can i efile a 1040x Dividends are generally taxed at a 30% (or lower treaty) rate. Can i efile a 1040x The brokerage company or payor of the dividends should withhold this tax at source. Can i efile a 1040x If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Can i efile a 1040x If the capital gains and dividends are effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business, they are taxed according to the same rules and at the same rates that apply to U. Can i efile a 1040x S. Can i efile a 1040x citizens and residents. Can i efile a 1040x If you are a nonresident alien, 85% of any U. Can i efile a 1040x S. Can i efile a 1040x social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Can i efile a 1040x See The 30% Tax in chapter 4. Can i efile a 1040x If you are a nonresident alien and the scholarship is not from U. Can i efile a 1040x S. Can i efile a 1040x sources, it is not subject to U. Can i efile a 1040x S. Can i efile a 1040x tax. Can i efile a 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Can i efile a 1040x S. Can i efile a 1040x sources. Can i efile a 1040x If your scholarship is from U. Can i efile a 1040x S. Can i efile a 1040x sources or you are a resident alien, your scholarship is subject to U. Can i efile a 1040x S. Can i efile a 1040x tax according to the following rules. Can i efile a 1040x If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Can i efile a 1040x However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Can i efile a 1040x See Scholarships and Fellowship Grants in chapter 3 for more information. Can i efile a 1040x If you are not a candidate for a degree, your scholarship is taxable. Can i efile a 1040x Nonresident aliens cannot claim the standard deduction. Can i efile a 1040x However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Can i efile a 1040x You cannot claim the standard deduction allowed on Form 1040. Can i efile a 1040x However, you can itemize any allowable deductions. Can i efile a 1040x Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Can i efile a 1040x However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x See Itemized Deductions in chapter 5. Can i efile a 1040x Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Can i efile a 1040x S. Can i efile a 1040x citizens. Can i efile a 1040x However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Can i efile a 1040x S. Can i efile a 1040x tax return. Can i efile a 1040x There are special rules for residents of Mexico, Canada, and South Korea; for U. Can i efile a 1040x S. Can i efile a 1040x nationals; and for students and business apprentices from India. Can i efile a 1040x See Exemptions in chapter 5. Can i efile a 1040x As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Can i efile a 1040x Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Can i efile a 1040x The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Can i efile a 1040x You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Can i efile a 1040x If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Can i efile a 1040x See chapter 6 for more information on dual-status aliens. Can i efile a 1040x If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Can i efile a 1040x However, if you are married and choose to file a joint return with a U. Can i efile a 1040x S. Can i efile a 1040x citizen or resident spouse, you may be eligible for these credits. Can i efile a 1040x See Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Can i efile a 1040x See Social Security and Medicare Taxes in chapter 8. Can i efile a 1040x If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Can i efile a 1040x If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Can i efile a 1040x Do not use Form 843 to request a refund of Additional Medicare Tax. Can i efile a 1040x See Refund of Taxes Withheld in Error in chapter 8. Can i efile a 1040x Before leaving the United States, aliens generally must obtain a certificate of compliance. Can i efile a 1040x This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Can i efile a 1040x You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Can i efile a 1040x These forms are discussed in chapter 11. Can i efile a 1040x Form 1040-C is not an annual U. Can i efile a 1040x S. Can i efile a 1040x income tax return. Can i efile a 1040x If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Can i efile a 1040x Chapters 5 and 7 discuss filing an annual U. Can i efile a 1040x S. Can i efile a 1040x income tax return. Can i efile a 1040x . Can i efile a 1040x I am a nonresident alien with no dependents. Can i efile a 1040x I am working temporarily for a U. Can i efile a 1040x S. Can i efile a 1040x company. Can i efile a 1040x What return do I file? You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Can i efile a 1040x S. Can i efile a 1040x source income on which tax was not fully paid by the amount withheld. Can i efile a 1040x You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Can i efile a 1040x You were a dual-status alien last year. Can i efile a 1040x As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Can i efile a 1040x However, for the part of the year that you were not present in the United States, you are a nonresident. Can i efile a 1040x File Form 1040. Can i efile a 1040x Print “Dual-Status Return” across the top. Can i efile a 1040x Attach a statement showing your U. Can i efile a 1040x S. Can i efile a 1040x source income for the part of the year you were a nonresident. Can i efile a 1040x You may use Form 1040NR as the statement. Can i efile a 1040x Print “Dual-Status Statement” across the top. Can i efile a 1040x See First Year of Residency in chapter 1 for rules on determining your residency starting date. Can i efile a 1040x If you are an employee and you receive wages subject to U. Can i efile a 1040x S. Can i efile a 1040x income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Can i efile a 1040x If you file for the 2013 calendar year, your return is due April 15, 2014. Can i efile a 1040x If you are not an employee who receives wages subject to U. Can i efile a 1040x S. Can i efile a 1040x income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Can i efile a 1040x For the 2013 calendar year, file your return by June 16, 2014. Can i efile a 1040x For more information on when and where to file, see chapter 7 . Can i efile a 1040x A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Can i efile a 1040x If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Can i efile a 1040x If you are a U. Can i efile a 1040x S. Can i efile a 1040x citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Can i efile a 1040x Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Can i efile a 1040x See Identification Number in chapter 5 for more information. Can i efile a 1040x Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Can i efile a 1040x However, nonresident aliens married to U. Can i efile a 1040x S. Can i efile a 1040x citizens or residents can choose to be treated as U. Can i efile a 1040x S. Can i efile a 1040x residents and file joint returns. Can i efile a 1040x For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x Assuming both of you had these visas for all of last year, you are a resident alien. Can i efile a 1040x Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Can i efile a 1040x You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Can i efile a 1040x See Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Can i efile a 1040x Your husband must file Form 1040NR or 1040NR-EZ. Can i efile a 1040x No. Can i efile a 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Can i efile a 1040x See Effect of Tax Treaties in chapter 1. Can i efile a 1040x You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Can i efile a 1040x See chapter 6 . Can i efile a 1040x The following rules apply if the dividends and capital gains are not effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Can i efile a 1040x See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Can i efile a 1040x Dividends are generally taxed at a 30% (or lower treaty) rate. Can i efile a 1040x The brokerage company or payor of the dividends should withhold this tax at source. Can i efile a 1040x If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Can i efile a 1040x If the capital gains and dividends are effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business, they are taxed according to the same rules and at the same rates that apply to U. Can i efile a 1040x S. Can i efile a 1040x citizens and residents. Can i efile a 1040x If you are a nonresident alien, 85% of any U. Can i efile a 1040x S. Can i efile a 1040x social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Can i efile a 1040x See The 30% Tax in chapter 4. Can i efile a 1040x If you are a nonresident alien and the scholarship is not from U. Can i efile a 1040x S. Can i efile a 1040x sources, it is not subject to U. Can i efile a 1040x S. Can i efile a 1040x tax. Can i efile a 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Can i efile a 1040x S. Can i efile a 1040x sources. Can i efile a 1040x If your scholarship is from U. Can i efile a 1040x S. Can i efile a 1040x sources or you are a resident alien, your scholarship is subject to U. Can i efile a 1040x S. Can i efile a 1040x tax according to the following rules. Can i efile a 1040x If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Can i efile a 1040x However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Can i efile a 1040x See Scholarships and Fellowship Grants in chapter 3 for more information. Can i efile a 1040x If you are not a candidate for a degree, your scholarship is taxable. Can i efile a 1040x Nonresident aliens cannot claim the standard deduction. Can i efile a 1040x However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Can i efile a 1040x You cannot claim the standard deduction allowed on Form 1040. Can i efile a 1040x However, you can itemize any allowable deductions. Can i efile a 1040x Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Can i efile a 1040x However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x See Itemized Deductions in chapter 5. Can i efile a 1040x Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Can i efile a 1040x S. Can i efile a 1040x citizens. Can i efile a 1040x However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Can i efile a 1040x S. Can i efile a 1040x tax return. Can i efile a 1040x There are special rules for residents of Mexico, Canada, and South Korea; for U. Can i efile a 1040x S. Can i efile a 1040x nationals; and for students and business apprentices from India. Can i efile a 1040x See Exemptions in chapter 5. Can i efile a 1040x As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Can i efile a 1040x Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Can i efile a 1040x The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Can i efile a 1040x You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Can i efile a 1040x If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Can i efile a 1040x See chapter 6 for more information on dual-status aliens. Can i efile a 1040x If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Can i efile a 1040x However, if you are married and choose to file a joint return with a U. Can i efile a 1040x S. Can i efile a 1040x citizen or resident spouse, you may be eligible for these credits. Can i efile a 1040x See Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Can i efile a 1040x See Social Security and Medicare Taxes in chapter 8. Can i efile a 1040x If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Can i efile a 1040x If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Can i efile a 1040x Do not use Form 843 to request a refund of Additional Medicare Tax. Can i efile a 1040x See Refund of Taxes Withheld in Error in chapter 8. Can i efile a 1040x Before leaving the United States, aliens generally must obtain a certificate of compliance. Can i efile a 1040x This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Can i efile a 1040x You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Can i efile a 1040x These forms are discussed in chapter 11. Can i efile a 1040x Form 1040-C is not an annual U. Can i efile a 1040x S. Can i efile a 1040x income tax return. Can i efile a 1040x If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Can i efile a 1040x Chapters 5 and 7 discuss filing an annual U. Can i efile a 1040x S. Can i efile a 1040x income tax return. Can i efile a 1040x . Can i efile a 1040x I came to the United States on June 30th of last year. Can i efile a 1040x I have an H-1B Visa. Can i efile a 1040x What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. Can i efile a 1040x As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Can i efile a 1040x However, for the part of the year that you were not present in the United States, you are a nonresident. Can i efile a 1040x File Form 1040. Can i efile a 1040x Print “Dual-Status Return” across the top. Can i efile a 1040x Attach a statement showing your U. Can i efile a 1040x S. Can i efile a 1040x source income for the part of the year you were a nonresident. Can i efile a 1040x You may use Form 1040NR as the statement. Can i efile a 1040x Print “Dual-Status Statement” across the top. Can i efile a 1040x See First Year of Residency in chapter 1 for rules on determining your residency starting date. Can i efile a 1040x If you are an employee and you receive wages subject to U. Can i efile a 1040x S. Can i efile a 1040x income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Can i efile a 1040x If you file for the 2013 calendar year, your return is due April 15, 2014. Can i efile a 1040x If you are not an employee who receives wages subject to U. Can i efile a 1040x S. Can i efile a 1040x income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Can i efile a 1040x For the 2013 calendar year, file your return by June 16, 2014. Can i efile a 1040x For more information on when and where to file, see chapter 7 . Can i efile a 1040x A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Can i efile a 1040x If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Can i efile a 1040x If you are a U. Can i efile a 1040x S. Can i efile a 1040x citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Can i efile a 1040x Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Can i efile a 1040x See Identification Number in chapter 5 for more information. Can i efile a 1040x Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Can i efile a 1040x However, nonresident aliens married to U. Can i efile a 1040x S. Can i efile a 1040x citizens or residents can choose to be treated as U. Can i efile a 1040x S. Can i efile a 1040x residents and file joint returns. Can i efile a 1040x For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x Assuming both of you had these visas for all of last year, you are a resident alien. Can i efile a 1040x Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Can i efile a 1040x You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Can i efile a 1040x See Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Can i efile a 1040x Your husband must file Form 1040NR or 1040NR-EZ. Can i efile a 1040x No. Can i efile a 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Can i efile a 1040x See Effect of Tax Treaties in chapter 1. Can i efile a 1040x You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Can i efile a 1040x See chapter 6 . Can i efile a 1040x The following rules apply if the dividends and capital gains are not effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Can i efile a 1040x See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Can i efile a 1040x Dividends are generally taxed at a 30% (or lower treaty) rate. Can i efile a 1040x The brokerage company or payor of the dividends should withhold this tax at source. Can i efile a 1040x If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Can i efile a 1040x If the capital gains and dividends are effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business, they are taxed according to the same rules and at the same rates that apply to U. Can i efile a 1040x S. Can i efile a 1040x citizens and residents. Can i efile a 1040x If you are a nonresident alien, 85% of any U. Can i efile a 1040x S. Can i efile a 1040x social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Can i efile a 1040x See The 30% Tax in chapter 4. Can i efile a 1040x If you are a nonresident alien and the scholarship is not from U. Can i efile a 1040x S. Can i efile a 1040x sources, it is not subject to U. Can i efile a 1040x S. Can i efile a 1040x tax. Can i efile a 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Can i efile a 1040x S. Can i efile a 1040x sources. Can i efile a 1040x If your scholarship is from U. Can i efile a 1040x S. Can i efile a 1040x sources or you are a resident alien, your scholarship is subject to U. Can i efile a 1040x S. Can i efile a 1040x tax according to the following rules. Can i efile a 1040x If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Can i efile a 1040x However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Can i efile a 1040x See Scholarships and Fellowship Grants in chapter 3 for more information. Can i efile a 1040x If you are not a candidate for a degree, your scholarship is taxable. Can i efile a 1040x Nonresident aliens cannot claim the standard deduction. Can i efile a 1040x However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Can i efile a 1040x You cannot claim the standard deduction allowed on Form 1040. Can i efile a 1040x However, you can itemize any allowable deductions. Can i efile a 1040x Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Can i efile a 1040x However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x See Itemized Deductions in chapter 5. Can i efile a 1040x Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Can i efile a 1040x S. Can i efile a 1040x citizens. Can i efile a 1040x However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Can i efile a 1040x S. Can i efile a 1040x tax return. Can i efile a 1040x There are special rules for residents of Mexico, Canada, and South Korea; for U. Can i efile a 1040x S. Can i efile a 1040x nationals; and for students and business apprentices from India. Can i efile a 1040x See Exemptions in chapter 5. Can i efile a 1040x As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Can i efile a 1040x Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Can i efile a 1040x The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Can i efile a 1040x You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Can i efile a 1040x If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Can i efile a 1040x See chapter 6 for more information on dual-status aliens. Can i efile a 1040x If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Can i efile a 1040x However, if you are married and choose to file a joint return with a U. Can i efile a 1040x S. Can i efile a 1040x citizen or resident spouse, you may be eligible for these credits. Can i efile a 1040x See Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Can i efile a 1040x See Social Security and Medicare Taxes in chapter 8. Can i efile a 1040x If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Can i efile a 1040x If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Can i efile a 1040x Do not use Form 843 to request a refund of Additional Medicare Tax. Can i efile a 1040x See Refund of Taxes Withheld in Error in chapter 8. Can i efile a 1040x Before leaving the United States, aliens generally must obtain a certificate of compliance. Can i efile a 1040x This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Can i efile a 1040x You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Can i efile a 1040x These forms are discussed in chapter 11. Can i efile a 1040x Form 1040-C is not an annual U. Can i efile a 1040x S. Can i efile a 1040x income tax return. Can i efile a 1040x If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Can i efile a 1040x Chapters 5 and 7 discuss filing an annual U. Can i efile a 1040x S. Can i efile a 1040x income tax return. Can i efile a 1040x . Can i efile a 1040x When is my Form 1040NR due? If you are an employee and you receive wages subject to U. Can i efile a 1040x S. Can i efile a 1040x income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Can i efile a 1040x If you file for the 2013 calendar year, your return is due April 15, 2014. Can i efile a 1040x If you are not an employee who receives wages subject to U. Can i efile a 1040x S. Can i efile a 1040x income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Can i efile a 1040x For the 2013 calendar year, file your return by June 16, 2014. Can i efile a 1040x For more information on when and where to file, see chapter 7 . Can i efile a 1040x A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Can i efile a 1040x If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Can i efile a 1040x If you are a U. Can i efile a 1040x S. Can i efile a 1040x citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Can i efile a 1040x Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Can i efile a 1040x See Identification Number in chapter 5 for more information. Can i efile a 1040x Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Can i efile a 1040x However, nonresident aliens married to U. Can i efile a 1040x S. Can i efile a 1040x citizens or residents can choose to be treated as U. Can i efile a 1040x S. Can i efile a 1040x residents and file joint returns. Can i efile a 1040x For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x Assuming both of you had these visas for all of last year, you are a resident alien. Can i efile a 1040x Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Can i efile a 1040x You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Can i efile a 1040x See Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Can i efile a 1040x Your husband must file Form 1040NR or 1040NR-EZ. Can i efile a 1040x No. Can i efile a 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Can i efile a 1040x See Effect of Tax Treaties in chapter 1. Can i efile a 1040x You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Can i efile a 1040x See chapter 6 . Can i efile a 1040x The following rules apply if the dividends and capital gains are not effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Can i efile a 1040x See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Can i efile a 1040x Dividends are generally taxed at a 30% (or lower treaty) rate. Can i efile a 1040x The brokerage company or payor of the dividends should withhold this tax at source. Can i efile a 1040x If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Can i efile a 1040x If the capital gains and dividends are effectively connected with a U. Can i efile a 1040x S. Can i efile a 1040x trade or business, they are taxed according to the same rules and at the same rates that apply to U. Can i efile a 1040x S. Can i efile a 1040x citizens and residents. Can i efile a 1040x If you are a nonresident alien, 85% of any U. Can i efile a 1040x S. Can i efile a 1040x social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Can i efile a 1040x See The 30% Tax in chapter 4. Can i efile a 1040x If you are a nonresident alien and the scholarship is not from U. Can i efile a 1040x S. Can i efile a 1040x sources, it is not subject to U. Can i efile a 1040x S. Can i efile a 1040x tax. Can i efile a 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Can i efile a 1040x S. Can i efile a 1040x sources. Can i efile a 1040x If your scholarship is from U. Can i efile a 1040x S. Can i efile a 1040x sources or you are a resident alien, your scholarship is subject to U. Can i efile a 1040x S. Can i efile a 1040x tax according to the following rules. Can i efile a 1040x If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Can i efile a 1040x However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Can i efile a 1040x See Scholarships and Fellowship Grants in chapter 3 for more information. Can i efile a 1040x If you are not a candidate for a degree, your scholarship is taxable. Can i efile a 1040x Nonresident aliens cannot claim the standard deduction. Can i efile a 1040x However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Can i efile a 1040x You cannot claim the standard deduction allowed on Form 1040. Can i efile a 1040x However, you can itemize any allowable deductions. Can i efile a 1040x Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Can i efile a 1040x However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Can i efile a 1040x S. Can i efile a 1040x trade or business. Can i efile a 1040x See Itemized Deductions in chapter 5. Can i efile a 1040x Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Can i efile a 1040x S. Can i efile a 1040x citizens. Can i efile a 1040x However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Can i efile a 1040x S. Can i efile a 1040x tax return. Can i efile a 1040x There are special rules for residents of Mexico, Canada, and South Korea; for U. Can i efile a 1040x S. Can i efile a 1040x nationals; and for students and business apprentices from India. Can i efile a 1040x See Exemptions in chapter 5. Can i efile a 1040x As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Can i efile a 1040x Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Can i efile a 1040x The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Can i efile a 1040x You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Can i efile a 1040x If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Can i efile a 1040x See chapter 6 for more information on dual-status aliens. Can i efile a 1040x If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Can i efile a 1040x However, if you are married and choose to file a joint return with a U. Can i efile a 1040x S. Can i efile a 1040x citizen or resident spouse, you may be eligible for these credits. Can i efile a 1040x See Nonresident Spouse Treated as a Resident in chapter 1. Can i efile a 1040x Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose
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The Can I Efile A 1040x

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