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Can I File My 2012 Taxes Online

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Can I File My 2012 Taxes Online

Can i file my 2012 taxes online 5. Can i file my 2012 taxes online   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. Can i file my 2012 taxes online Shared equity financing agreement. Can i file my 2012 taxes online Donation of use of the property. Can i file my 2012 taxes online Examples. Can i file my 2012 taxes online Days used for repairs and maintenance. Can i file my 2012 taxes online Days used as a main home before or after renting. Can i file my 2012 taxes online Reporting Income and DeductionsNot used as a home. Can i file my 2012 taxes online Used as a home but rented less than 15 days. Can i file my 2012 taxes online Used as a home and rented 15 days or more. Can i file my 2012 taxes online If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. Can i file my 2012 taxes online In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. Can i file my 2012 taxes online Only your rental expenses may deducted on Schedule E (Form 1040). Can i file my 2012 taxes online Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). Can i file my 2012 taxes online You must also determine if the dwelling unit is considered a home. Can i file my 2012 taxes online The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. Can i file my 2012 taxes online Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. Can i file my 2012 taxes online There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. Can i file my 2012 taxes online Dwelling unit. Can i file my 2012 taxes online   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. Can i file my 2012 taxes online It also includes all structures or other property belonging to the dwelling unit. Can i file my 2012 taxes online A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. Can i file my 2012 taxes online   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. Can i file my 2012 taxes online Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online You rent a room in your home that is always available for short-term occupancy by paying customers. Can i file my 2012 taxes online You do not use the room yourself and you allow only paying customers to use the room. Can i file my 2012 taxes online This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. Can i file my 2012 taxes online Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. Can i file my 2012 taxes online When dividing your expenses, follow these rules. Can i file my 2012 taxes online Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. Can i file my 2012 taxes online (This rule does not apply when determining whether you used the unit as a home. Can i file my 2012 taxes online ) Any day that the unit is available for rent but not actually rented is not a day of rental use. Can i file my 2012 taxes online Fair rental price. Can i file my 2012 taxes online   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. Can i file my 2012 taxes online The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. Can i file my 2012 taxes online   Ask yourself the following questions when comparing another property with yours. Can i file my 2012 taxes online Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online Your beach cottage was available for rent from June 1 through August 31 (92 days). Can i file my 2012 taxes online Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. Can i file my 2012 taxes online The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. Can i file my 2012 taxes online Your family also used the cottage during the last 2 weeks of May (14 days). Can i file my 2012 taxes online The cottage was not used at all before May 17 or after August 31. Can i file my 2012 taxes online You figure the part of the cottage expenses to treat as rental expenses as follows. Can i file my 2012 taxes online The cottage was used for rental a total of 85 days (92 − 7). Can i file my 2012 taxes online The days it was available for rent but not rented (7 days) are not days of rental use. Can i file my 2012 taxes online The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. Can i file my 2012 taxes online You used the cottage for personal purposes for 14 days (the last 2 weeks in May). Can i file my 2012 taxes online The total use of the cottage was 99 days (14 days personal use + 85 days rental use). Can i file my 2012 taxes online Your rental expenses are 85/99 (86%) of the cottage expenses. Can i file my 2012 taxes online Note. Can i file my 2012 taxes online When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. Can i file my 2012 taxes online Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. Can i file my 2012 taxes online Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. Can i file my 2012 taxes online If you have a net loss, you may not be able to deduct all of the rental expenses. Can i file my 2012 taxes online See Dwelling Unit Used as a Home, next. Can i file my 2012 taxes online Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. Can i file my 2012 taxes online You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. Can i file my 2012 taxes online See What is a day of personal use , later. Can i file my 2012 taxes online If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. Can i file my 2012 taxes online Instead, count it as a day of personal use in applying both (1) and (2) above. Can i file my 2012 taxes online What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. Can i file my 2012 taxes online You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). Can i file my 2012 taxes online However, see Days used as a main home before or after renting , later. Can i file my 2012 taxes online A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Can i file my 2012 taxes online Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. Can i file my 2012 taxes online ), and lineal descendants (children, grandchildren, etc. Can i file my 2012 taxes online ). Can i file my 2012 taxes online Anyone under an arrangement that lets you use some other dwelling unit. Can i file my 2012 taxes online Anyone at less than a fair rental price. Can i file my 2012 taxes online Main home. Can i file my 2012 taxes online   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. Can i file my 2012 taxes online Shared equity financing agreement. Can i file my 2012 taxes online   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. Can i file my 2012 taxes online Donation of use of the property. Can i file my 2012 taxes online   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. Can i file my 2012 taxes online Examples. Can i file my 2012 taxes online   The following examples show how to determine if you have days of personal use. Can i file my 2012 taxes online Example 1. Can i file my 2012 taxes online You and your neighbor are co-owners of a condominium at the beach. Can i file my 2012 taxes online Last year, you rented the unit to vacationers whenever possible. Can i file my 2012 taxes online The unit was not used as a main home by anyone. Can i file my 2012 taxes online Your neighbor used the unit for 2 weeks last year; you did not use it at all. Can i file my 2012 taxes online Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. Can i file my 2012 taxes online Example 2. Can i file my 2012 taxes online You and your neighbors are co-owners of a house under a shared equity financing agreement. Can i file my 2012 taxes online Your neighbors live in the house and pay you a fair rental price. Can i file my 2012 taxes online Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. Can i file my 2012 taxes online This is because your neighbors rent the house as their main home under a shared equity financing agreement. Can i file my 2012 taxes online Example 3. Can i file my 2012 taxes online You own a rental property that you rent to your son. Can i file my 2012 taxes online Your son does not own any interest in this property. Can i file my 2012 taxes online He uses it as his main home and pays you a fair rental price. Can i file my 2012 taxes online Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. Can i file my 2012 taxes online Example 4. Can i file my 2012 taxes online You rent your beach house to Rosa. Can i file my 2012 taxes online Rosa rents her cabin in the mountains to you. Can i file my 2012 taxes online You each pay a fair rental price. Can i file my 2012 taxes online You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. Can i file my 2012 taxes online Example 5. Can i file my 2012 taxes online You rent an apartment to your mother at less than a fair rental price. Can i file my 2012 taxes online You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. Can i file my 2012 taxes online Days used for repairs and maintenance. Can i file my 2012 taxes online   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Can i file my 2012 taxes online Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online Corey owns a cabin in the mountains that he rents for most of the year. Can i file my 2012 taxes online He spends a week at the cabin with family members. Can i file my 2012 taxes online Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. Can i file my 2012 taxes online Corey's family members, however, work substantially full time on the cabin each day during the week. Can i file my 2012 taxes online The main purpose of being at the cabin that week is to do maintenance work. Can i file my 2012 taxes online Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. Can i file my 2012 taxes online Days used as a main home before or after renting. Can i file my 2012 taxes online   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. Can i file my 2012 taxes online Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. Can i file my 2012 taxes online You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. Can i file my 2012 taxes online However, this special rule does not apply when dividing expenses between rental and personal use. Can i file my 2012 taxes online See Property Changed to Rental Use in chapter 4. Can i file my 2012 taxes online Example 1. Can i file my 2012 taxes online On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. Can i file my 2012 taxes online You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). Can i file my 2012 taxes online On June 1, 2013, you moved back into your old house. Can i file my 2012 taxes online The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. Can i file my 2012 taxes online Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. Can i file my 2012 taxes online Example 2. Can i file my 2012 taxes online On January 31, you moved out of the condominium where you had lived for 3 years. Can i file my 2012 taxes online You offered it for rent at a fair rental price beginning on February 1. Can i file my 2012 taxes online You were unable to rent it until April. Can i file my 2012 taxes online On September 15, you sold the condominium. Can i file my 2012 taxes online The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. Can i file my 2012 taxes online Examples. Can i file my 2012 taxes online   The following examples show how to determine whether you used your rental property as a home. Can i file my 2012 taxes online Example 1. Can i file my 2012 taxes online You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. Can i file my 2012 taxes online You rented the basement apartment at a fair rental price to college students during the regular school year. Can i file my 2012 taxes online You rented to them on a 9-month lease (273 days). Can i file my 2012 taxes online You figured 10% of the total days rented to others at a fair rental price is 27 days. Can i file my 2012 taxes online During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. Can i file my 2012 taxes online Your basement apartment was used as a home because you used it for personal purposes for 30 days. Can i file my 2012 taxes online Rent-free use by your brothers is considered personal use. Can i file my 2012 taxes online Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). Can i file my 2012 taxes online Example 2. Can i file my 2012 taxes online You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). Can i file my 2012 taxes online Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. Can i file my 2012 taxes online You figured 10% of the total days rented to others at a fair rental price is 3 days. Can i file my 2012 taxes online The room was used as a home because you used it for personal purposes for 21 days. Can i file my 2012 taxes online That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). Can i file my 2012 taxes online Example 3. Can i file my 2012 taxes online You own a condominium apartment in a resort area. Can i file my 2012 taxes online You rented it at a fair rental price for a total of 170 days during the year. Can i file my 2012 taxes online For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. Can i file my 2012 taxes online Your family actually used the apartment for 10 of those days. Can i file my 2012 taxes online Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. Can i file my 2012 taxes online You figured 10% of the total days rented to others at a fair rental price is 16 days. Can i file my 2012 taxes online Your family also used the apartment for 7 other days during the year. Can i file my 2012 taxes online You used the apartment as a home because you used it for personal purposes for 17 days. Can i file my 2012 taxes online That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). Can i file my 2012 taxes online Minimal rental use. Can i file my 2012 taxes online   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. Can i file my 2012 taxes online See Used as a home but rented less than 15 days, later, for more information. Can i file my 2012 taxes online Limit on deductions. Can i file my 2012 taxes online   Renting a dwelling unit that is considered a home is not a passive activity. Can i file my 2012 taxes online Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. Can i file my 2012 taxes online The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. Can i file my 2012 taxes online Any expenses carried forward to the next year will be subject to any limits that apply for that year. Can i file my 2012 taxes online This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. Can i file my 2012 taxes online   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. Can i file my 2012 taxes online Reporting Income and Deductions Property not used for personal purposes. Can i file my 2012 taxes online   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. Can i file my 2012 taxes online Property used for personal purposes. Can i file my 2012 taxes online   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. Can i file my 2012 taxes online Not used as a home. Can i file my 2012 taxes online   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. Can i file my 2012 taxes online Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Can i file my 2012 taxes online The expenses for personal use are not deductible as rental expenses. Can i file my 2012 taxes online   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. Can i file my 2012 taxes online Used as a home but rented less than 15 days. Can i file my 2012 taxes online   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). Can i file my 2012 taxes online You are not required to report the rental income and rental expenses from this activity. Can i file my 2012 taxes online The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). Can i file my 2012 taxes online See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. Can i file my 2012 taxes online Used as a home and rented 15 days or more. Can i file my 2012 taxes online   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. Can i file my 2012 taxes online Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Can i file my 2012 taxes online The expenses for personal use are not deductible as rental expenses. Can i file my 2012 taxes online   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. Can i file my 2012 taxes online You do not need to use Worksheet 5-1. Can i file my 2012 taxes online   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. Can i file my 2012 taxes online To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. Can i file my 2012 taxes online Worksheet 5-1. Can i file my 2012 taxes online Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. Can i file my 2012 taxes online Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . Can i file my 2012 taxes online ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. Can i file my 2012 taxes online Rental Use Percentage A. Can i file my 2012 taxes online Total days available for rent at fair rental price A. Can i file my 2012 taxes online       B. Can i file my 2012 taxes online Total days available for rent (line A) but not rented B. Can i file my 2012 taxes online       C. Can i file my 2012 taxes online Total days of rental use. Can i file my 2012 taxes online Subtract line B from line A C. Can i file my 2012 taxes online       D. Can i file my 2012 taxes online Total days of personal use (including days rented at less than fair rental price) D. Can i file my 2012 taxes online       E. Can i file my 2012 taxes online Total days of rental and personal use. Can i file my 2012 taxes online Add lines C and D E. Can i file my 2012 taxes online       F. Can i file my 2012 taxes online Percentage of expenses allowed for rental. Can i file my 2012 taxes online Divide line C by line E     F. Can i file my 2012 taxes online . Can i file my 2012 taxes online PART II. Can i file my 2012 taxes online Allowable Rental Expenses 1. Can i file my 2012 taxes online Enter rents received 1. Can i file my 2012 taxes online   2a. Can i file my 2012 taxes online Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. Can i file my 2012 taxes online       b. Can i file my 2012 taxes online Enter the rental portion of real estate taxes b. Can i file my 2012 taxes online       c. Can i file my 2012 taxes online Enter the rental portion of deductible casualty and theft losses (see instructions) c. Can i file my 2012 taxes online       d. Can i file my 2012 taxes online Enter direct rental expenses (see instructions) d. Can i file my 2012 taxes online       e. Can i file my 2012 taxes online Fully deductible rental expenses. Can i file my 2012 taxes online Add lines 2a–2d. Can i file my 2012 taxes online Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. Can i file my 2012 taxes online   3. Can i file my 2012 taxes online Subtract line 2e from line 1. Can i file my 2012 taxes online If zero or less, enter -0- 3. Can i file my 2012 taxes online   4a. Can i file my 2012 taxes online Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. Can i file my 2012 taxes online       b. Can i file my 2012 taxes online Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. Can i file my 2012 taxes online       c. Can i file my 2012 taxes online Carryover of operating expenses from 2012 worksheet c. Can i file my 2012 taxes online       d. Can i file my 2012 taxes online Add lines 4a–4c d. Can i file my 2012 taxes online       e. Can i file my 2012 taxes online Allowable expenses. Can i file my 2012 taxes online Enter the smaller of line 3 or line 4d (see instructions) 4e. Can i file my 2012 taxes online   5. Can i file my 2012 taxes online Subtract line 4e from line 3. Can i file my 2012 taxes online If zero or less, enter -0- 5. Can i file my 2012 taxes online   6a. Can i file my 2012 taxes online Enter the rental portion of excess casualty and theft losses (see instructions) 6a. Can i file my 2012 taxes online       b. Can i file my 2012 taxes online Enter the rental portion of depreciation of the dwelling unit b. Can i file my 2012 taxes online       c. Can i file my 2012 taxes online Carryover of excess casualty losses and depreciation from 2012 worksheet c. Can i file my 2012 taxes online       d. Can i file my 2012 taxes online Add lines 6a–6c d. Can i file my 2012 taxes online       e. Can i file my 2012 taxes online Allowable excess casualty and theft losses and depreciation. Can i file my 2012 taxes online Enter the smaller of  line 5 or line 6d (see instructions) 6e. Can i file my 2012 taxes online   PART III. Can i file my 2012 taxes online Carryover of Unallowed Expenses to Next Year 7a. Can i file my 2012 taxes online Operating expenses to be carried over to next year. Can i file my 2012 taxes online Subtract line 4e from line 4d 7a. Can i file my 2012 taxes online   b. Can i file my 2012 taxes online Excess casualty and theft losses and depreciation to be carried over to next year. Can i file my 2012 taxes online  Subtract line 6e from line 6d b. Can i file my 2012 taxes online   Worksheet 5-1 Instructions. Can i file my 2012 taxes online Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. Can i file my 2012 taxes online Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. Can i file my 2012 taxes online Line 2a. Can i file my 2012 taxes online Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. Can i file my 2012 taxes online Do not include interest on a loan that did not benefit the dwelling unit. Can i file my 2012 taxes online For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. Can i file my 2012 taxes online Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. Can i file my 2012 taxes online Include the rental portion of this interest in the total you enter on line 2a of the worksheet. Can i file my 2012 taxes online   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. Can i file my 2012 taxes online See the Schedule A instructions. Can i file my 2012 taxes online However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. Can i file my 2012 taxes online See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Can i file my 2012 taxes online Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. Can i file my 2012 taxes online   Note. Can i file my 2012 taxes online Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. Can i file my 2012 taxes online Instead, figure the personal portion on a separate Schedule A. Can i file my 2012 taxes online If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. Can i file my 2012 taxes online           Line 2c. Can i file my 2012 taxes online Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. Can i file my 2012 taxes online To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. Can i file my 2012 taxes online If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. Can i file my 2012 taxes online On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. Can i file my 2012 taxes online Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. Can i file my 2012 taxes online   Note. Can i file my 2012 taxes online Do not file this Form 4684 or use it to figure your personal losses on Schedule A. Can i file my 2012 taxes online Instead, figure the personal portion on a separate Form 4684. Can i file my 2012 taxes online           Line 2d. Can i file my 2012 taxes online Enter the total of your rental expenses that are directly related only to the rental activity. Can i file my 2012 taxes online These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. Can i file my 2012 taxes online Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. Can i file my 2012 taxes online           Line 2e. Can i file my 2012 taxes online You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. Can i file my 2012 taxes online Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. Can i file my 2012 taxes online           Line 4b. Can i file my 2012 taxes online On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. Can i file my 2012 taxes online If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. Can i file my 2012 taxes online Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). Can i file my 2012 taxes online           Line 4e. Can i file my 2012 taxes online You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. Can i file my 2012 taxes online *           Line 6a. Can i file my 2012 taxes online To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. Can i file my 2012 taxes online   A. Can i file my 2012 taxes online Enter the amount from Form 4684, line 10       B. Can i file my 2012 taxes online Enter the rental portion of line A       C. Can i file my 2012 taxes online Enter the amount from line 2c of this worksheet       D. Can i file my 2012 taxes online Subtract line C from line B. Can i file my 2012 taxes online Enter the result here and on line 6a of this worksheet               Line 6e. Can i file my 2012 taxes online You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. Can i file my 2012 taxes online * *Allocating the limited deduction. Can i file my 2012 taxes online If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. Can i file my 2012 taxes online Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. Can i file my 2012 taxes online Prev  Up  Next   Home   More Online Publications
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Can i file my 2012 taxes online Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Can i file my 2012 taxes online Exemption from withholding. Can i file my 2012 taxes online How To Report Your Benefits How Much Is Taxable?Examples Lump-Sum ElectionExample Deductions Related to Your BenefitsRepayments More Than Gross Benefits Worksheets AppendixForm SSA-1099, Social Security Benefit Statement 2013 Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) How To Get Tax HelpLow Income Taxpayer Clinics Are Any of Your Benefits Taxable? To find out whether any of your benefits shown on Forms SSA-1099 and RRB-1099 may be taxable, compare the base amount (explained later) for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Can i file my 2012 taxes online When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Can i file my 2012 taxes online Children's benefits. Can i file my 2012 taxes online   The rules in this publication apply to benefits received by children. Can i file my 2012 taxes online See Who is taxed , later. Can i file my 2012 taxes online The SSA issues Form SSA-1099 and Form SSA-1042S. Can i file my 2012 taxes online The RRB issues Form RRB-1099 and Form RRB-1042S. Can i file my 2012 taxes online These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Can i file my 2012 taxes online You may receive more than one of these forms for the same tax year. Can i file my 2012 taxes online See the Appendix at the end of this publication for more information. Can i file my 2012 taxes online Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Can i file my 2012 taxes online The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Can i file my 2012 taxes online A corrected Form RRB-1099 or Form RRB-1042S is indicated as “CORRECTED” and replaces the corresponding original Form RRB-1099 or Form RRB-1042S. Can i file my 2012 taxes online You must use the latest corrected Form RRB-1099 or Form RRB-1042S you received and any original Form RRB-1099 or Form RRB-1042S that the RRB has not corrected when you determine what amounts to report on your tax return. Can i file my 2012 taxes online Figuring total income. Can i file my 2012 taxes online   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Can i file my 2012 taxes online If the total is more than your base amount, part of your benefits may be taxable. Can i file my 2012 taxes online   If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Can i file my 2012 taxes online Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Can i file my 2012 taxes online If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Can i file my 2012 taxes online If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Can i file my 2012 taxes online Base amount. Can i file my 2012 taxes online   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Can i file my 2012 taxes online Worksheet A. Can i file my 2012 taxes online   You can use Worksheet A to figure the amount of income to compare with your base amount. Can i file my 2012 taxes online This is a quick way to check whether some of your benefits may be taxable. Can i file my 2012 taxes online     Worksheet A. Can i file my 2012 taxes online A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Can i file my 2012 taxes online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Can i file my 2012 taxes online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Can i file my 2012 taxes online (If you received more than one form, combine the amounts from box 5 and enter the total. Can i file my 2012 taxes online ) A. Can i file my 2012 taxes online   Note. Can i file my 2012 taxes online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Can i file my 2012 taxes online B. Can i file my 2012 taxes online Enter one-half of the amount on line A B. Can i file my 2012 taxes online   C. Can i file my 2012 taxes online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Can i file my 2012 taxes online   D. Can i file my 2012 taxes online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Can i file my 2012 taxes online   E. Can i file my 2012 taxes online Add lines B, C, and D E. Can i file my 2012 taxes online   Note. Can i file my 2012 taxes online Compare the amount on line E to your base amount for your filing status. Can i file my 2012 taxes online If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Can i file my 2012 taxes online If the amount on line E is more than your base amount, some of your benefits may be taxable. Can i file my 2012 taxes online You need to complete Worksheet 1, shown later. Can i file my 2012 taxes online If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Can i file my 2012 taxes online   Example. Can i file my 2012 taxes online You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Can i file my 2012 taxes online In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Can i file my 2012 taxes online Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Can i file my 2012 taxes online You also received a taxable pension of $22,800 and interest income of $500. Can i file my 2012 taxes online You did not have any tax-exempt interest income. Can i file my 2012 taxes online Your benefits are not taxable for 2013 because your income, as figured in Worksheet A below, is not more than your base amount ($32,000) for married filing jointly. Can i file my 2012 taxes online   Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Can i file my 2012 taxes online     Filled-in Worksheet A. Can i file my 2012 taxes online A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Can i file my 2012 taxes online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Can i file my 2012 taxes online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Can i file my 2012 taxes online (If you received more than one form, combine the amounts from box 5 and enter the total. Can i file my 2012 taxes online ) A. Can i file my 2012 taxes online $11,000 Note. Can i file my 2012 taxes online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Can i file my 2012 taxes online B. Can i file my 2012 taxes online Enter one-half of the amount on line A B. Can i file my 2012 taxes online 5,500 C. Can i file my 2012 taxes online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Can i file my 2012 taxes online 23,300 D. Can i file my 2012 taxes online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Can i file my 2012 taxes online -0- E. Can i file my 2012 taxes online Add lines B, C, and D E. Can i file my 2012 taxes online $28,800 Note. Can i file my 2012 taxes online Compare the amount on line E to your base amount for your filing status. Can i file my 2012 taxes online If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Can i file my 2012 taxes online If the amount on line E is more than your base amount, some of your benefits may be taxable. Can i file my 2012 taxes online You need to complete Worksheet 1, shown later. Can i file my 2012 taxes online If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Can i file my 2012 taxes online   Who is taxed. Can i file my 2012 taxes online   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Can i file my 2012 taxes online For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Can i file my 2012 taxes online One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Can i file my 2012 taxes online Repayment of benefits. Can i file my 2012 taxes online   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Can i file my 2012 taxes online It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Can i file my 2012 taxes online If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Can i file my 2012 taxes online   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Can i file my 2012 taxes online Your repayments are shown in box 4. Can i file my 2012 taxes online The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Can i file my 2012 taxes online Use the amount in box 5 to figure whether any of your benefits are taxable. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Can i file my 2012 taxes online In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Can i file my 2012 taxes online During 2013, you repaid $500 to SSA. Can i file my 2012 taxes online The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Can i file my 2012 taxes online The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Can i file my 2012 taxes online Tax withholding and estimated tax. Can i file my 2012 taxes online   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Can i file my 2012 taxes online If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Can i file my 2012 taxes online   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Can i file my 2012 taxes online For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Can i file my 2012 taxes online U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online citizens residing abroad. Can i file my 2012 taxes online   U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online citizens who are residents of the following countries are exempt from U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online tax on their benefits. Can i file my 2012 taxes online Canada. Can i file my 2012 taxes online Egypt. Can i file my 2012 taxes online Germany. Can i file my 2012 taxes online Ireland. Can i file my 2012 taxes online Israel. Can i file my 2012 taxes online Italy. Can i file my 2012 taxes online (You must also be a citizen of Italy for the exemption to apply. Can i file my 2012 taxes online ) Romania. Can i file my 2012 taxes online United Kingdom. Can i file my 2012 taxes online   The SSA will not withhold U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online tax from your benefits if you are a U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online citizen. Can i file my 2012 taxes online   The RRB will withhold U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Can i file my 2012 taxes online If you do not file Form RRB-1001, the RRB will consider you a nonresident alien and withhold tax from your railroad retirement benefits at a 30% rate. Can i file my 2012 taxes online Contact the RRB to get this form. Can i file my 2012 taxes online Lawful permanent residents. Can i file my 2012 taxes online   For U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online income tax purposes, lawful permanent residents (green card holders) are considered resident aliens until their lawful permanent resident status under the immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Can i file my 2012 taxes online Social security benefits paid to a green card holder are not subject to 30% withholding. Can i file my 2012 taxes online If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. Can i file my 2012 taxes online 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 file my 2012 taxes online If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. Can i file my 2012 taxes online You must also attach the following information to your Form 1040 or 1040A: A copy of the Form SSA-1042S, Social Security Benefit Statement, A copy of the “green card,” and A signed declaration that includes the following statements:    “The SSA should not have withheld federal income tax from my social security benefits because I am a U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Can i file my 2012 taxes online I am filing a U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online income tax return for the tax year as a resident alien reporting all of my worldwide income. Can i file my 2012 taxes online I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Can i file my 2012 taxes online ” Nonresident aliens. Can i file my 2012 taxes online   A nonresident alien is an individual who is not a citizen or resident of the United States. Can i file my 2012 taxes online If you are a nonresident alien, the rules discussed in this publication do not apply to you. Can i file my 2012 taxes online Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Can i file my 2012 taxes online You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Can i file my 2012 taxes online These forms will also show the tax rate and the amount of tax withheld from your benefits. Can i file my 2012 taxes online   Under tax treaties with the following countries, residents of these countries are exempt from U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online tax on their benefits. Can i file my 2012 taxes online Canada. Can i file my 2012 taxes online Egypt. Can i file my 2012 taxes online Germany. Can i file my 2012 taxes online Ireland. Can i file my 2012 taxes online Israel. Can i file my 2012 taxes online Italy. Can i file my 2012 taxes online Japan. Can i file my 2012 taxes online Romania. Can i file my 2012 taxes online United Kingdom. Can i file my 2012 taxes online   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Can i file my 2012 taxes online   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Can i file my 2012 taxes online   For more information on whether you are a nonresident alien, see Publication 519, U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online Tax Guide for Aliens. Can i file my 2012 taxes online Exemption from withholding. Can i file my 2012 taxes online   If your social security benefits are exempt from tax because you are a resident of one of the treaty countries listed, the SSA will not withhold U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online tax from your benefits. Can i file my 2012 taxes online   If your railroad retirement benefits are exempt from tax because you are a resident of one of the treaty countries listed, you can claim an exemption from withholding by filing Form RRB-1001 with the RRB. Can i file my 2012 taxes online Contact the RRB to get this form. Can i file my 2012 taxes online Canadian or German social security benefits paid to U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online residents. Can i file my 2012 taxes online   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online residents are treated for U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online income tax purposes as if they were paid under the social security legislation of the United States. Can i file my 2012 taxes online If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Can i file my 2012 taxes online How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Can i file my 2012 taxes online You cannot use Form 1040EZ. Can i file my 2012 taxes online Reporting on Form 1040. Can i file my 2012 taxes online   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Can i file my 2012 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Can i file my 2012 taxes online Reporting on Form 1040A. Can i file my 2012 taxes online   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Can i file my 2012 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Can i file my 2012 taxes online Benefits not taxable. Can i file my 2012 taxes online   If you are filing Form 1040EZ, do not report any benefits on your tax return. Can i file my 2012 taxes online If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Can i file my 2012 taxes online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i file my 2012 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i file my 2012 taxes online How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Can i file my 2012 taxes online Generally, the higher that total amount, the greater the taxable part of your benefits. Can i file my 2012 taxes online Maximum taxable part. Can i file my 2012 taxes online   Generally, up to 50% of your benefits will be taxable. Can i file my 2012 taxes online However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Can i file my 2012 taxes online The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Can i file my 2012 taxes online You are married filing separately and lived with your spouse at any time during 2013. Can i file my 2012 taxes online Which worksheet to use. Can i file my 2012 taxes online   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Can i file my 2012 taxes online You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Can i file my 2012 taxes online You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Can i file my 2012 taxes online In this situation you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Can i file my 2012 taxes online Situation (1) does not apply and you take an exclusion for interest from qualified U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Can i file my 2012 taxes online In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Can i file my 2012 taxes online You received a lump-sum payment for an earlier year. Can i file my 2012 taxes online In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Can i file my 2012 taxes online See Lump-Sum Election , later. Can i file my 2012 taxes online Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Can i file my 2012 taxes online Filled-in Worksheet 1. Can i file my 2012 taxes online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i file my 2012 taxes online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can i file my 2012 taxes online None of your benefits are taxable for 2013. Can i file my 2012 taxes online For more information, see Repayments More Than Gross Benefits . Can i file my 2012 taxes online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can i file my 2012 taxes online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can i file my 2012 taxes online 1. Can i file my 2012 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i file my 2012 taxes online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can i file my 2012 taxes online $5,980         2. Can i file my 2012 taxes online Enter one-half of line 1 2. Can i file my 2012 taxes online 2,990     3. Can i file my 2012 taxes online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can i file my 2012 taxes online 28,990     4. Can i file my 2012 taxes online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can i file my 2012 taxes online -0-     5. Can i file my 2012 taxes online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can i file my 2012 taxes online -0-     6. Can i file my 2012 taxes online Combine lines 2, 3, 4, and 5 6. Can i file my 2012 taxes online 31,980     7. Can i file my 2012 taxes online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i file my 2012 taxes online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can i file my 2012 taxes online -0-     8. Can i file my 2012 taxes online Is the amount on line 7 less than the amount on line 6?             No. Can i file my 2012 taxes online None of your social security benefits are taxable. Can i file my 2012 taxes online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i file my 2012 taxes online             Yes. Can i file my 2012 taxes online Subtract line 7 from line 6 8. Can i file my 2012 taxes online 31,980     9. Can i file my 2012 taxes online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can i file my 2012 taxes online 25,000       Note. Can i file my 2012 taxes online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can i file my 2012 taxes online 85) and enter the result on line 17. Can i file my 2012 taxes online Then go to line 18. Can i file my 2012 taxes online         10. Can i file my 2012 taxes online Is the amount on line 9 less than the amount on line 8?             No. Can i file my 2012 taxes online None of your benefits are taxable. Can i file my 2012 taxes online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i file my 2012 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can i file my 2012 taxes online             Yes. Can i file my 2012 taxes online Subtract line 9 from line 8 10. Can i file my 2012 taxes online 6,980     11. Can i file my 2012 taxes online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can i file my 2012 taxes online 9,000     12. Can i file my 2012 taxes online Subtract line 11 from line 10. Can i file my 2012 taxes online If zero or less, enter -0- 12. Can i file my 2012 taxes online -0-     13. Can i file my 2012 taxes online Enter the smaller of line 10 or line 11 13. Can i file my 2012 taxes online 6,980     14. Can i file my 2012 taxes online Enter one-half of line 13 14. Can i file my 2012 taxes online 3,490     15. Can i file my 2012 taxes online Enter the smaller of line 2 or line 14 15. Can i file my 2012 taxes online 2,990     16. Can i file my 2012 taxes online Multiply line 12 by 85% (. Can i file my 2012 taxes online 85). Can i file my 2012 taxes online If line 12 is zero, enter -0- 16. Can i file my 2012 taxes online -0-     17. Can i file my 2012 taxes online Add lines 15 and 16 17. Can i file my 2012 taxes online 2,990     18. Can i file my 2012 taxes online Multiply line 1 by 85% (. Can i file my 2012 taxes online 85) 18. Can i file my 2012 taxes online 5,083     19. Can i file my 2012 taxes online Taxable benefits. Can i file my 2012 taxes online Enter the smaller of line 17 or line 18. Can i file my 2012 taxes online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can i file my 2012 taxes online $2,990       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can i file my 2012 taxes online         Example 1. Can i file my 2012 taxes online George White is single and files Form 1040 for 2013. Can i file my 2012 taxes online In addition to receiving social security payments, he received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990, for a total of $28,990. Can i file my 2012 taxes online He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Can i file my 2012 taxes online   To figure his taxable benefits, George completes Worksheet 1, shown below. Can i file my 2012 taxes online On line 20a of his Form 1040, George enters his net benefits of $5,980. Can i file my 2012 taxes online On line 20b, he enters his taxable benefits of $2,990. Can i file my 2012 taxes online Example 2. Can i file my 2012 taxes online Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Can i file my 2012 taxes online Ray is retired and received a fully taxable pension of $15,500. Can i file my 2012 taxes online He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Can i file my 2012 taxes online Alice worked during the year and had wages of $14,000. Can i file my 2012 taxes online She made a deductible payment to her IRA account of $1,000. Can i file my 2012 taxes online Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Can i file my 2012 taxes online They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Can i file my 2012 taxes online They find none of Ray's social security benefits are taxable. Can i file my 2012 taxes online On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Can i file my 2012 taxes online Filled-in Worksheet 1. Can i file my 2012 taxes online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i file my 2012 taxes online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can i file my 2012 taxes online None of your benefits are taxable for 2013. Can i file my 2012 taxes online For more information, see Repayments More Than Gross Benefits . Can i file my 2012 taxes online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can i file my 2012 taxes online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can i file my 2012 taxes online 1. Can i file my 2012 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i file my 2012 taxes online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can i file my 2012 taxes online $5,600         2. Can i file my 2012 taxes online Enter one-half of line 1 2. Can i file my 2012 taxes online 2,800     3. Can i file my 2012 taxes online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can i file my 2012 taxes online 29,750     4. Can i file my 2012 taxes online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can i file my 2012 taxes online -0-     5. Can i file my 2012 taxes online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can i file my 2012 taxes online -0-     6. Can i file my 2012 taxes online Combine lines 2, 3, 4, and 5 6. Can i file my 2012 taxes online 32,550     7. Can i file my 2012 taxes online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i file my 2012 taxes online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can i file my 2012 taxes online 1,000     8. Can i file my 2012 taxes online Is the amount on line 7 less than the amount on line 6?             No. Can i file my 2012 taxes online None of your social security benefits are taxable. Can i file my 2012 taxes online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i file my 2012 taxes online             Yes. Can i file my 2012 taxes online Subtract line 7 from line 6 8. Can i file my 2012 taxes online 31,550     9. Can i file my 2012 taxes online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can i file my 2012 taxes online 32,000       Note. Can i file my 2012 taxes online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can i file my 2012 taxes online 85) and enter the result on line 17. Can i file my 2012 taxes online Then go to line 18. Can i file my 2012 taxes online         10. Can i file my 2012 taxes online Is the amount on line 9 less than the amount on line 8?             No. Can i file my 2012 taxes online None of your benefits are taxable. Can i file my 2012 taxes online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i file my 2012 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can i file my 2012 taxes online             Yes. Can i file my 2012 taxes online Subtract line 9 from line 8 10. Can i file my 2012 taxes online       11. Can i file my 2012 taxes online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can i file my 2012 taxes online       12. Can i file my 2012 taxes online Subtract line 11 from line 10. Can i file my 2012 taxes online If zero or less, enter -0- 12. Can i file my 2012 taxes online       13. Can i file my 2012 taxes online Enter the smaller of line 10 or line 11 13. Can i file my 2012 taxes online       14. Can i file my 2012 taxes online Enter one-half of line 13 14. Can i file my 2012 taxes online       15. Can i file my 2012 taxes online Enter the smaller of line 2 or line 14 15. Can i file my 2012 taxes online       16. Can i file my 2012 taxes online Multiply line 12 by 85% (. Can i file my 2012 taxes online 85). Can i file my 2012 taxes online If line 12 is zero, enter -0- 16. Can i file my 2012 taxes online       17. Can i file my 2012 taxes online Add lines 15 and 16 17. Can i file my 2012 taxes online       18. Can i file my 2012 taxes online Multiply line 1 by 85% (. Can i file my 2012 taxes online 85) 18. Can i file my 2012 taxes online       19. Can i file my 2012 taxes online Taxable benefits. Can i file my 2012 taxes online Enter the smaller of line 17 or line 18. Can i file my 2012 taxes online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can i file my 2012 taxes online         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can i file my 2012 taxes online         Example 3. Can i file my 2012 taxes online Joe and Betty Johnson file a joint return on Form 1040 for 2013. Can i file my 2012 taxes online 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 file my 2012 taxes online Joe's Form RRB-1099 shows $10,000 in box 5. Can i file my 2012 taxes online Betty is a retired government worker and received a fully taxable pension of $38,000. Can i file my 2012 taxes online They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online savings bond. Can i file my 2012 taxes online The savings bond interest qualified for the exclusion. Can i file my 2012 taxes online They figure their taxable benefits by completing Worksheet 1 below. Can i file my 2012 taxes online Because they have qualified U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Can i file my 2012 taxes online On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Can i file my 2012 taxes online More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Can i file my 2012 taxes online (See Maximum taxable part under How Much Is Taxable earlier. Can i file my 2012 taxes online ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Can i file my 2012 taxes online Filled-in Worksheet 1. Can i file my 2012 taxes online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i file my 2012 taxes online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can i file my 2012 taxes online None of your benefits are taxable for 2013. Can i file my 2012 taxes online For more information, see Repayments More Than Gross Benefits . Can i file my 2012 taxes online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can i file my 2012 taxes online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can i file my 2012 taxes online 1. Can i file my 2012 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i file my 2012 taxes online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can i file my 2012 taxes online $10,000         2. Can i file my 2012 taxes online Enter one-half of line 1 2. Can i file my 2012 taxes online 5,000     3. Can i file my 2012 taxes online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can i file my 2012 taxes online 40,500     4. Can i file my 2012 taxes online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can i file my 2012 taxes online -0-     5. Can i file my 2012 taxes online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can i file my 2012 taxes online -0-     6. Can i file my 2012 taxes online Combine lines 2, 3, 4, and 5 6. Can i file my 2012 taxes online 45,500     7. Can i file my 2012 taxes online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i file my 2012 taxes online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can i file my 2012 taxes online -0-     8. Can i file my 2012 taxes online Is the amount on line 7 less than the amount on line 6?             No. Can i file my 2012 taxes online None of your social security benefits are taxable. Can i file my 2012 taxes online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i file my 2012 taxes online             Yes. Can i file my 2012 taxes online Subtract line 7 from line 6 8. Can i file my 2012 taxes online 45,500     9. Can i file my 2012 taxes online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can i file my 2012 taxes online 32,000       Note. Can i file my 2012 taxes online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can i file my 2012 taxes online 85) and enter the result on line 17. Can i file my 2012 taxes online Then go to line 18. Can i file my 2012 taxes online         10. Can i file my 2012 taxes online Is the amount on line 9 less than the amount on line 8?             No. Can i file my 2012 taxes online None of your benefits are taxable. Can i file my 2012 taxes online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i file my 2012 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can i file my 2012 taxes online             Yes. Can i file my 2012 taxes online Subtract line 9 from line 8 10. Can i file my 2012 taxes online 13,500     11. Can i file my 2012 taxes online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can i file my 2012 taxes online 12,000     12. Can i file my 2012 taxes online Subtract line 11 from line 10. Can i file my 2012 taxes online If zero or less, enter -0- 12. Can i file my 2012 taxes online 1,500     13. Can i file my 2012 taxes online Enter the smaller of line 10 or line 11 13. Can i file my 2012 taxes online 12,000     14. Can i file my 2012 taxes online Enter one-half of line 13 14. Can i file my 2012 taxes online 6,000     15. Can i file my 2012 taxes online Enter the smaller of line 2 or line 14 15. Can i file my 2012 taxes online 5,000     16. Can i file my 2012 taxes online Multiply line 12 by 85% (. Can i file my 2012 taxes online 85). Can i file my 2012 taxes online If line 12 is zero, enter -0- 16. Can i file my 2012 taxes online 1,275     17. Can i file my 2012 taxes online Add lines 15 and 16 17. Can i file my 2012 taxes online 6,275     18. Can i file my 2012 taxes online Multiply line 1 by 85% (. Can i file my 2012 taxes online 85) 18. Can i file my 2012 taxes online 8,500     19. Can i file my 2012 taxes online Taxable benefits. Can i file my 2012 taxes online Enter the smaller of line 17 or line 18. Can i file my 2012 taxes online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can i file my 2012 taxes online $6,275       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can i file my 2012 taxes online         Filled-in Worksheet 1. Can i file my 2012 taxes online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i file my 2012 taxes online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can i file my 2012 taxes online None of your benefits are taxable for 2013. Can i file my 2012 taxes online For more information, see Repayments More Than Gross Benefits . Can i file my 2012 taxes online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can i file my 2012 taxes online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can i file my 2012 taxes online 1. Can i file my 2012 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i file my 2012 taxes online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can i file my 2012 taxes online $4,000         2. Can i file my 2012 taxes online Enter one-half of line 1 2. Can i file my 2012 taxes online 2,000     3. Can i file my 2012 taxes online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can i file my 2012 taxes online 8,000     4. Can i file my 2012 taxes online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can i file my 2012 taxes online -0-     5. Can i file my 2012 taxes online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can i file my 2012 taxes online -0-     6. Can i file my 2012 taxes online Combine lines 2, 3, 4, and 5 6. Can i file my 2012 taxes online 10,000     7. Can i file my 2012 taxes online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i file my 2012 taxes online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can i file my 2012 taxes online -0-     8. Can i file my 2012 taxes online Is the amount on line 7 less than the amount on line 6?             No. Can i file my 2012 taxes online None of your social security benefits are taxable. Can i file my 2012 taxes online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i file my 2012 taxes online             Yes. Can i file my 2012 taxes online Subtract line 7 from line 6 8. Can i file my 2012 taxes online 10,000     9. Can i file my 2012 taxes online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can i file my 2012 taxes online         Note. Can i file my 2012 taxes online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can i file my 2012 taxes online 85) and enter the result on line 17. Can i file my 2012 taxes online Then go to line 18. Can i file my 2012 taxes online         10. Can i file my 2012 taxes online Is the amount on line 9 less than the amount on line 8?             No. Can i file my 2012 taxes online None of your benefits are taxable. Can i file my 2012 taxes online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i file my 2012 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can i file my 2012 taxes online             Yes. Can i file my 2012 taxes online Subtract line 9 from line 8 10. Can i file my 2012 taxes online       11. Can i file my 2012 taxes online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can i file my 2012 taxes online       12. Can i file my 2012 taxes online Subtract line 11 from line 10. Can i file my 2012 taxes online If zero or less, enter -0- 12. Can i file my 2012 taxes online       13. Can i file my 2012 taxes online Enter the smaller of line 10 or line 11 13. Can i file my 2012 taxes online       14. Can i file my 2012 taxes online Enter one-half of line 13 14. Can i file my 2012 taxes online       15. Can i file my 2012 taxes online Enter the smaller of line 2 or line 14 15. Can i file my 2012 taxes online       16. Can i file my 2012 taxes online Multiply line 12 by 85% (. Can i file my 2012 taxes online 85). Can i file my 2012 taxes online If line 12 is zero, enter -0- 16. Can i file my 2012 taxes online       17. Can i file my 2012 taxes online Add lines 15 and 16 17. Can i file my 2012 taxes online 8,500     18. Can i file my 2012 taxes online Multiply line 1 by 85% (. Can i file my 2012 taxes online 85) 18. Can i file my 2012 taxes online 3,400     19. Can i file my 2012 taxes online Taxable benefits. Can i file my 2012 taxes online Enter the smaller of line 17 or line 18. Can i file my 2012 taxes online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can i file my 2012 taxes online $3,400       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can i file my 2012 taxes online         Example 4. Can i file my 2012 taxes online Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Can i file my 2012 taxes online Bill earned $8,000 during 2013. Can i file my 2012 taxes online 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 file my 2012 taxes online Bill figures his taxable benefits by completing Worksheet 1 below. Can i file my 2012 taxes online He must include 85% of his social security benefits in his taxable income because he is married filing separately and lived with his spouse during 2013. Can i file my 2012 taxes online See How Much Is Taxable earlier. Can i file my 2012 taxes online Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Can i file my 2012 taxes online Lump-Sum Election You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. Can i file my 2012 taxes online This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Can i file my 2012 taxes online No part of the lump-sum death benefit is subject to tax. Can i file my 2012 taxes online Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Can i file my 2012 taxes online However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Can i file my 2012 taxes online You can elect this method if it lowers your taxable benefits. Can i file my 2012 taxes online Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. Can i file my 2012 taxes online Then you subtract any taxable benefits for that year that you previously reported. Can i file my 2012 taxes online The remainder is the taxable part of the lump-sum payment. Can i file my 2012 taxes online Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Can i file my 2012 taxes online 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 file my 2012 taxes online Do not file an amended return for the earlier year. Can i file my 2012 taxes online Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Can i file my 2012 taxes online Complete Worksheet 1 in this publication. Can i file my 2012 taxes online Complete Worksheet 2 and Worksheet 3 as appropriate. Can i file my 2012 taxes online Use Worksheet 2 if your lump-sum payment was for a year after 1993. Can i file my 2012 taxes online Use Worksheet 3 if it was for 1993 or an earlier year. Can i file my 2012 taxes online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Can i file my 2012 taxes online Complete Worksheet 4. Can i file my 2012 taxes online Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Can i file my 2012 taxes online If the taxable benefits on Worksheet 4 are lower than the taxable benefits on Worksheet 1, you can elect to report the lower amount on your return. Can i file my 2012 taxes online Making the election. Can i file my 2012 taxes online   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 file my 2012 taxes online Do not attach the completed worksheets to your return. Can i file my 2012 taxes online Keep them with your records. Can i file my 2012 taxes online    Once you elect this method of figuring the taxable part of a lump-sum payment, you can revoke your election only with the consent of the IRS. Can i file my 2012 taxes online Lump-sum payment reported on Form SSA-1099 or RRB-1099. Can i file my 2012 taxes online   If you received a lump-sum payment in 2013 that includes benefits for one or more earlier years after 1983, it will be included in box 3 of either Form SSA-1099 or Form RRB-1099. Can i file my 2012 taxes online That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Can i file my 2012 taxes online The form will also show the year (or years) the payment is for. Can i file my 2012 taxes online However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Can i file my 2012 taxes online You must contact the RRB for a breakdown by year for any amount shown in box 9. Can i file my 2012 taxes online Example Jane Jackson is single. Can i file my 2012 taxes online In 2012 she applied for social security disability benefits but was told she was ineligible. Can i file my 2012 taxes online She appealed the decision and won. Can i file my 2012 taxes online In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. Can i file my 2012 taxes online Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Can i file my 2012 taxes online Jane's other income for 2012 and 2013 is as follows. Can i file my 2012 taxes online   Income 2012 2013     Wages $20,000 $ 3,500     Interest income 2,000 2,500     Dividend income 1,000 1,500     Fully taxable pension   18,000     Total $23,000 $25,500   To see if the lump-sum election method results in lower taxable benefits, she completes Worksheets 1, 2, and 4 from this publication. Can i file my 2012 taxes online She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Can i file my 2012 taxes online Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Can i file my 2012 taxes online She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Can i file my 2012 taxes online She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Can i file my 2012 taxes online After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Can i file my 2012 taxes online Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Can i file my 2012 taxes online To do this, she prints “LSE” to the left of Form 1040, line 20a. Can i file my 2012 taxes online She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Can i file my 2012 taxes online Jane's filled-in worksheets (1, 2, and 4) follow. Can i file my 2012 taxes online Jane Jackson's Filled-in Worksheet 1. Can i file my 2012 taxes online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i file my 2012 taxes online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can i file my 2012 taxes online None of your benefits are taxable for 2013. Can i file my 2012 taxes online For more information, see Repayments More Than Gross Benefits . Can i file my 2012 taxes online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can i file my 2012 taxes online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can i file my 2012 taxes online 1. Can i file my 2012 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i file my 2012 taxes online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can i file my 2012 taxes online $11,000         2. Can i file my 2012 taxes online Enter one-half of line 1 2. Can i file my 2012 taxes online 5,500     3. Can i file my 2012 taxes online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can i file my 2012 taxes online 25,500     4. Can i file my 2012 taxes online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can i file my 2012 taxes online -0-     5. Can i file my 2012 taxes online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can i file my 2012 taxes online -0-     6. Can i file my 2012 taxes online Combine lines 2, 3, 4, and 5 6. Can i file my 2012 taxes online 31,000     7. Can i file my 2012 taxes online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i file my 2012 taxes online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can i file my 2012 taxes online -0-     8. Can i file my 2012 taxes online Is the amount on line 7 less than the amount on line 6?             No. Can i file my 2012 taxes online None of your social security benefits are taxable. Can i file my 2012 taxes online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i file my 2012 taxes online             Yes. Can i file my 2012 taxes online Subtract line 7 from line 6 8. Can i file my 2012 taxes online 31,000     9. Can i file my 2012 taxes online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can i file my 2012 taxes online 25,000       Note. Can i file my 2012 taxes online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can i file my 2012 taxes online 85) and enter the result on line 17. Can i file my 2012 taxes online Then go to line 18. Can i file my 2012 taxes online         10. Can i file my 2012 taxes online Is the amount on line 9 less than the amount on line 8?             No. Can i file my 2012 taxes online None of your benefits are taxable. Can i file my 2012 taxes online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i file my 2012 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can i file my 2012 taxes online             Yes. Can i file my 2012 taxes online Subtract line 9 from line 8 10. Can i file my 2012 taxes online 6,000     11. Can i file my 2012 taxes online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can i file my 2012 taxes online 9,000     12. Can i file my 2012 taxes online Subtract line 11 from line 10. Can i file my 2012 taxes online If zero or less, enter -0- 12. Can i file my 2012 taxes online -0-     13. Can i file my 2012 taxes online Enter the smaller of line 10 or line 11 13. Can i file my 2012 taxes online 6,000     14. Can i file my 2012 taxes online Enter one-half of line 13 14. Can i file my 2012 taxes online 3,000     15. Can i file my 2012 taxes online Enter the smaller of line 2 or line 14 15. Can i file my 2012 taxes online 3,000     16. Can i file my 2012 taxes online Multiply line 12 by 85% (. Can i file my 2012 taxes online 85). Can i file my 2012 taxes online If line 12 is zero, enter -0- 16. Can i file my 2012 taxes online -0-     17. Can i file my 2012 taxes online Add lines 15 and 16 17. Can i file my 2012 taxes online 3,000     18. Can i file my 2012 taxes online Multiply line 1 by 85% (. Can i file my 2012 taxes online 85) 18. Can i file my 2012 taxes online 9,350     19. Can i file my 2012 taxes online Taxable benefits. Can i file my 2012 taxes online Enter the smaller of line 17 or line 18. Can i file my 2012 taxes online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can i file my 2012 taxes online $3,000       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can i file my 2012 taxes online         Jane Jackson's Filled-in Worksheet 2. Can i file my 2012 taxes online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Can i file my 2012 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Can i file my 2012 taxes online $2,000           Note. Can i file my 2012 taxes online If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Can i file my 2012 taxes online Otherwise, go on to line 2. Can i file my 2012 taxes online             2. Can i file my 2012 taxes online Enter one-half of line 1 2. Can i file my 2012 taxes online 1,000   3. Can i file my 2012 taxes online Enter your adjusted gross income for the earlier year 3. Can i file my 2012 taxes online 23,000   4. Can i file my 2012 taxes online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Can i file my 2012 taxes online -0-   5. Can i file my 2012 taxes online Enter any tax-exempt interest received in the earlier year 5. Can i file my 2012 taxes online -0-   6. Can i file my 2012 taxes online Add lines 2 through 5 6. Can i file my 2012 taxes online 24,000   7. Can i file my 2012 taxes online Enter your taxable benefits for the earlier year that you previously reported 7. Can i file my 2012 taxes online -0-   8. Can i file my 2012 taxes online Subtract line 7 from line 6 8. Can i file my 2012 taxes online 24,000   9. Can i file my 2012 taxes online If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. Can i file my 2012 taxes online 25,000     Note. Can i file my 2012 taxes online If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. Can i file my 2012 taxes online 85) and enter the result on line 17. Can i file my 2012 taxes online Then go to line 18. Can i file my 2012 taxes online         10. Can i file my 2012 taxes online Is the amount on line 8 more than the amount on line 9?       No. Can i file my 2012 taxes online Skip lines 10 through 20 and enter -0- on line 21. Can i file my 2012 taxes online       Yes. Can i file my 2012 taxes online Subtract line 9 from line 8 10. Can i file my 2012 taxes online     11. Can i file my 2012 taxes online Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. Can i file my 2012 taxes online     12. Can i file my 2012 taxes online Subtract line 11 from line 10. Can i file my 2012 taxes online If zero or less, enter -0- 12. Can i file my 2012 taxes online     13. Can i file my 2012 taxes online Enter the smaller of line 10 or line 11 13. Can i file my 2012 taxes online     14. Can i file my 2012 taxes online Enter one-half of line 13 14. Can i file my 2012 taxes online     15. Can i file my 2012 taxes online Enter the smaller of line 2 or line 14 15. Can i file my 2012 taxes online     16. Can i file my 2012 taxes online Multiply line 12 by 85% (. Can i file my 2012 taxes online 85). Can i file my 2012 taxes online If line 12 is zero, enter -0- 16. Can i file my 2012 taxes online     17. Can i file my 2012 taxes online Add lines 15 and 16 17. Can i file my 2012 taxes online     18. Can i file my 2012 taxes online Multiply line 1 by 85% (. Can i file my 2012 taxes online 85) 18. Can i file my 2012 taxes online     19. Can i file my 2012 taxes online Refigured taxable benefits. Can i file my 2012 taxes online Enter the smaller of line 17 or line 18 19. Can i file my 2012 taxes online     20. Can i file my 2012 taxes online Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Can i file my 2012 taxes online     21. Can i file my 2012 taxes online Additional taxable benefits. Can i file my 2012 taxes online Subtract line 20 from line 19. Can i file my 2012 taxes online Also enter this amount on Worksheet 4, line 20 21. Can i file my 2012 taxes online -0-     Do not file an amended return for this earlier year. Can i file my 2012 taxes online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Can i file my 2012 taxes online   Jane Jackson's Filled-in Worksheet 4. Can i file my 2012 taxes online Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3)     Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet. Can i file my 2012 taxes online 1. Can i file my 2012 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2013, minus the lump-sum payment for years before 2013 1. Can i file my 2012 taxes online $9,000         Note. Can i file my 2012 taxes online If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Can i file my 2012 taxes online Otherwise, go on to line 2. Can i file my 2012 taxes online           2. Can i file my 2012 taxes online Enter one-half of line 1 2. Can i file my 2012 taxes online 4,500   3. Can i file my 2012 taxes online Enter the amount from Worksheet 1, line 3 3. Can i file my 2012 taxes online 25,500   4. Can i file my 2012 taxes online Enter the amount from Worksheet 1, line 4 4. Can i file my 2012 taxes online -0-   5. Can i file my 2012 taxes online Enter the amount from Worksheet 1, line 5 5. Can i file my 2012 taxes online -0-   6. Can i file my 2012 taxes online Combine lines 2, 3, 4, and 5 6. Can i file my 2012 taxes online 30,000   7. Can i file my 2012 taxes online Enter the amount from Worksheet 1, line 7 7. Can i file my 2012 taxes online -0-   8. Can i file my 2012 taxes online Subtract line 7 from line 6 8. Can i file my 2012 taxes online 30,000   9. Can i file my 2012 taxes online Enter the amount from Worksheet 1, line 9. Can i file my 2012 taxes online But if you are married filing separately and lived with your spouse at any time during 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can i file my 2012 taxes online 85) and enter the result on line 17. Can i file my 2012 taxes online Then, go to line 18 9. Can i file my 2012 taxes online 25,000   10. Can i file my 2012 taxes online Is the amount on line 8 more than the amount on line 9? No. Can i file my 2012 taxes online Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Can i file my 2012 taxes online  Yes. Can i file my 2012 taxes online Subtract line 9 from line 8 10. Can i file my 2012 taxes online 5,000   11. Can i file my 2012 taxes online Enter the amount from Worksheet 1, line 11 11. Can i file my 2012 taxes online 9,000   12. Can i file my 2012 taxes online Subtract line 11 from line 10. Can i file my 2012 taxes online If zero or less, enter -0- 12. Can i file my 2012 taxes online -0-   13. Can i file my 2012 taxes online Enter the smaller of line 10 or line 11 13. Can i file my 2012 taxes online 5,000   14. Can i file my 2012 taxes online Enter one-half of line 13 14. Can i file my 2012 taxes online 2,500   15. Can i file my 2012 taxes online Enter the smaller of line 2 or line 14 15. Can i file my 2012 taxes online 2,500   16. Can i file my 2012 taxes online Multiply line 12 by 85% (. Can i file my 2012 taxes online 85). Can i file my 2012 taxes online If line 12 is zero, enter -0- 16. Can i file my 2012 taxes online -0-   17. Can i file my 2012 taxes online Add lines 15 and 16 17. Can i file my 2012 taxes online 2,500   18. Can i file my 2012 taxes online Multiply line 1 by 85% (. Can i file my 2012 taxes online 85) 18. Can i file my 2012 taxes online 7,650   19. Can i file my 2012 taxes online Enter the smaller of line 17 or line 18 19. Can i file my 2012 taxes online 2,500   20. Can i file my 2012 taxes online Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for which the lump-sum payment was received 20. Can i file my 2012 taxes online -0-   21. Can i file my 2012 taxes online Taxable benefits under lump-sum election method. Can i file my 2012 taxes online Add lines 19 and 20 21. Can i file my 2012 taxes online $2,500   Next. Can i file my 2012 taxes online Is line 21 above smaller than Worksheet 1, line 19? No. Can i file my 2012 taxes online Do not use this method to figure your taxable benefits. Can i file my 2012 taxes online Follow the instructions on Worksheet 1 to report your benefits. Can i file my 2012 taxes online  Yes. Can i file my 2012 taxes online You can elect to report your taxable benefits under this method. Can i file my 2012 taxes online To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Can i file my 2012 taxes online If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Can i file my 2012 taxes online Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Can i file my 2012 taxes online Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Can i file my 2012 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i file my 2012 taxes online   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Can i file my 2012 taxes online Disability payments. Can i file my 2012 taxes online   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Can i file my 2012 taxes online If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Can i file my 2012 taxes online If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Can i file my 2012 taxes online Claim the deduction or credit in the same way explained under Repayment of benefits received in an earlier year in the section Repayments More Than Gross Benefits , later. Can i file my 2012 taxes online Legal expenses. Can i file my 2012 taxes online   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Can i file my 2012 taxes online   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Can i file my 2012 taxes online Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Can i file my 2012 taxes online If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Can i file my 2012 taxes online Do not use Worksheet 1 in this case. Can i file my 2012 taxes online If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Can i file my 2012 taxes online If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Can i file my 2012 taxes online Joint return. Can i file my 2012 taxes online   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Can i file my 2012 taxes online You do this to get your net benefits when figuring if your combined benefits are taxable. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online John and Mary file a joint return for 2013. Can i file my 2012 taxes online John received Form SSA-1099 showing $3,000 in box 5. Can i file my 2012 taxes online Mary also received Form SSA-1099 and the amount in box 5 was ($500). Can i file my 2012 taxes online John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Can i file my 2012 taxes online Repayment of benefits received in an earlier year. Can i file my 2012 taxes online   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Can i file my 2012 taxes online Deduction $3,000 or less. Can i file my 2012 taxes online   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Can i file my 2012 taxes online Claim it on Schedule A (Form 1040), line 23. Can i file my 2012 taxes online Deduction more than $3,000. Can i file my 2012 taxes online   If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Can i file my 2012 taxes online Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Can i file my 2012 taxes online For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Can i file my 2012 taxes online Then refigure the tax for that year. Can i file my 2012 taxes online Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Can i file my 2012 taxes online Subtract the result in (c) from the result in (a). Can i file my 2012 taxes online   Compare the tax figured in methods (1) and (2). Can i file my 2012 taxes online Your tax for 2013 is the smaller of the two amounts. Can i file my 2012 taxes online If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Can i file my 2012 taxes online 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 file my 2012 taxes online Check box d and enter “I. Can i file my 2012 taxes online R. Can i file my 2012 taxes online C. Can i file my 2012 taxes online 1341” in the space next to that box. Can i file my 2012 taxes online If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Can i file my 2012 taxes online Worksheets Blank Worksheets 1 through 4 are provided in this section: Worksheet 1, Figuring Your Taxable Benefits; Worksheet 2, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993); Worksheet 3, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994); Worksheet 4, Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3). Can i file my 2012 taxes online Worksheet 1. Can i file my 2012 taxes online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i file my 2012 taxes online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can i file my 2012 taxes online None of your benefits are taxable for 2013. Can i file my 2012 taxes online For more information, see Repayments More Than Gross Benefits . Can i file my 2012 taxes online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can i file my 2012 taxes online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can i file my 2012 taxes online 1. Can i file my 2012 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i file my 2012 taxes online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can i file my 2012 taxes online           2. Can i file my 2012 taxes online Enter one-half of line 1 2. Can i file my 2012 taxes online       3. Can i file my 2012 taxes online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can i file my 2012 taxes online       4. Can i file my 2012 taxes online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can i file my 2012 taxes online       5. Can i file my 2012 taxes online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can i file my 2012 taxes online       6. Can i file my 2012 taxes online Combine lines 2, 3, 4, and 5 6. Can i file my 2012 taxes online       7. Can i file my 2012 taxes online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i file my 2012 taxes online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can i file my 2012 taxes online       8. Can i file my 2012 taxes online Is the amount on line 7 less than the amount on line 6?             No. Can i file my 2012 taxes online None of your social security benefits are taxable. Can i file my 2012 taxes online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i file my 2012 taxes online             Yes. Can i file my 2012 taxes online Subtract line 7 from line 6 8. Can i file my 2012 taxes online       9. Can i file my 2012 taxes online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can i file my 2012 taxes online         Note. Can i file my 2012 taxes online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can i file my 2012 taxes online 85) and enter the result on line 17. Can i file my 2012 taxes online Then go to line 18. Can i file my 2012 taxes online         10. Can i file my 2012 taxes online Is the amount on line 9 less than the amount on line 8?             No. Can i file my 2012 taxes online None of your benefits are taxable. Can i file my 2012 taxes online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i file my 2012 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can i file my 2012 taxes online             Yes. Can i file my 2012 taxes online Subtract line 9 from line 8 10. Can i file my 2012 taxes online       11. Can i file my 2012 taxes online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can i file my 2012 taxes online       12. Can i file my 2012 taxes online Subtract line 11 from line 10. Can i file my 2012 taxes online If zero or less, enter -0- 12. Can i file my 2012 taxes online       13. Can i file my 2012 taxes online Enter the smaller of line 10 or line 11 13. Can i file my 2012 taxes online       14. Can i file my 2012 taxes online Enter one-half of line 13 14. Can i file my 2012 taxes online       15. Can i file my 2012 taxes online Enter the smaller of line 2 or line 14 15. Can i file my 2012 taxes online       16. Can i file my 2012 taxes online Multiply line 12 by 85% (. Can i file my 2012 taxes online 85). Can i file my 2012 taxes online If line 12 is zero, enter -0- 16. Can i file my 2012 taxes online       17. Can i file my 2012 taxes online Add lines 15 and 16 17. Can i file my 2012 taxes online       18. Can i file my 2012 taxes online Multiply line 1 by 85% (. Can i file my 2012 taxes online 85) 18. Can i file my 2012 taxes online       19. Can i file my 2012 taxes online Taxable benefits. Can i file my 2012 taxes online Enter the smaller of line 17 or line 18. Can i file my 2012 taxes online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can i file my 2012 taxes online         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can i file my 2012 taxes online         Worksheet 2. Can i file my 2012 taxes online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Can i file my 2012 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Can i file my 2012 taxes online             Note. Can i file my 2012 taxes online If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Can i file my 2012 taxes online Otherwise, go on to line 2. Can i file my 2012 taxes online             2. Can i file my 2012 taxes online Enter one-half of line 1 2. Can i file my 2012 taxes online     3. Can i file my 2012 taxes online Enter your adjusted gross income for the earlier year 3. Can i file my 2012 taxes online     4. Can i file my 2012 taxes online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Can i file my 2012 taxes online     5. Can i file my 2012 taxes online Enter any tax-exempt interest received in the earlier year 5. Can i file my 2012 taxes online     6. Can i file my 2012 taxes online Add lines 2 through 5 6. Can i file my 2012 taxes online     7. Can i file my 2012 taxes online Enter your taxable benefits for the earlier year that you previously reported 7. Can i file my 2012 taxes online     8. Can i file my 2012 taxes online Subtract line 7 from line 6 8. Can i file my 2012 taxes online     9. Can i file my 2012 taxes online If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. Can i file my 2012 taxes online       Note. Can i file my 2012 taxes online If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. Can i file my 2012 taxes online 85) and enter the result on line 17. Can i file my 2012 taxes online Then go to line 18. Can i file my 2012 taxes online         10. Can i file my 2012 taxes online Is the amount on line 8 more than the amount on line 9?       No. Can i file my 2012 taxes online Skip lines 10 through 20 and enter -0- on line 21. Can i file my 2012 taxes online       Yes. Can i file my 2012 taxes online Subtract line 9 from line 8 10. Can i file my 2012 taxes online     11. Can i file my 2012 taxes online Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. Can i file my 2012 taxes online     12. Can i file my 2012 taxes online Subtract line 11 from line 10. Can i file my 2012 taxes online If zero or less, enter -0- 12. Can i file my 2012 taxes online     13. Can i file my 2012 taxes online Enter the smaller of line 10 or line 11 13. Can i file my 2012 taxes online     14. Can i file my 2012 taxes online Enter one-half of line 13 14. Can i file my 2012 taxes online     15. Can i file my 2012 taxes online Enter the smaller of line 2 or line 14 15. Can i file my 2012 taxes online     16. Can i file my 2012 taxes online Multiply line 12 by 85% (. Can i file my 2012 taxes online 85). Can i file my 2012 taxes online If line 12 is zero, enter -0- 16. Can i file my 2012 taxes online     17. Can i file my 2012 taxes online Add lines 15 and 16 17. Can i file my 2012 taxes online     18. Can i file my 2012 taxes online Multiply line 1 by 85% (. Can i file my 2012 taxes online 85) 18. Can i file my 2012 taxes online     19. Can i file my 2012 taxes online Refigured taxable benefits. Can i file my 2012 taxes online Enter the smaller of line 17 or line 18 19. Can i file my 2012 taxes online     20. Can i file my 2012 taxes online Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Can i file my 2012 taxes online     21. Can i file my 2012 taxes online Additional taxable benefits. Can i file my 2012 taxes online Subtract line 20 from line 19. Can i file my 2012 taxes online Also enter this amount on Worksheet 4, line 20 21. Can i file my 2012 taxes online       Do not file an amended return for this earlier year. Can i file my 2012 taxes online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Can i file my 2012 taxes online   Worksheet 3. Can i file my 2012 taxes online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Can i file my 2012 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Can i file my 2012 taxes online           Note. Can i file my 2012 taxes online If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Can i file my 2012 taxes online Otherwise, go on to line 2. Can i file my 2012 taxes online           2. Can i file my 2012 taxes online Enter one-half of line 1 2. Can i file my 2012 taxes online     3. Can i file my 2012 taxes online Enter your adjusted gross income for the earlier year 3. Can i file my 2012 taxes online     4. Can i file my 2012 taxes online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online savings bond interest (Form 8815) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Can i file my 2012 taxes online     5. Can i file my 2012 taxes online Enter any tax-exempt interest received in the earlier year 5. Can i file my 2012 taxes online     6. Can i file my 2012 taxes online Add lines 2 through 5 6. Can i file my 2012 taxes online     7. Can i file my 2012 taxes online Enter your taxable benefits for the earlier year that you previously reported 7. Can i file my 2012 taxes online     8. Can i file my 2012 taxes online Subtract line 7 from line 6 8. Can i file my 2012 taxes online     9. Can i file my 2012 taxes online Enter $25,000 ($32,000 if married filing jointly for the earlier year; $-0- if married filing separately for the earlier year and you lived with your spouse at any time during the earlier year) 9. Can i file my 2012 taxes online     10. Can i file my 2012 taxes online Is the amount on line 8 more than the amount on line 9? No. Can i file my 2012 taxes online Skip lines 10 through 13 and enter -0- on line 14. Can i file my 2012 taxes online  Yes. Can i file my 2012 taxes online Subtract line 9 from line 8. Can i file my 2012 taxes online 10. Can i file my 2012 taxes online     11. Can i file my 2012 taxes online Enter one-half of line 10 11. Can i file my 2012 taxes online     12. Can i file my 2012 taxes online Refigured taxable benefits. Can i file my 2012 taxes online Enter the smaller of line 2 or line 11 12. Can i file my 2012 taxes online     13. Can i file my 2012 taxes online Enter your taxable benefits for the earlier year (or as refigured due to a previous