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Copy 2011 Taxes

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Copy 2011 Taxes

Copy 2011 taxes 11. Copy 2011 taxes   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Copy 2011 taxes It explains the following topics. Copy 2011 taxes How to figure whether your benefits are taxable. Copy 2011 taxes How to use the social security benefits worksheet (with examples). Copy 2011 taxes How to report your taxable benefits. Copy 2011 taxes How to treat repayments that are more than the benefits you received during the year. Copy 2011 taxes Social security benefits include monthly retirement, survivor, and disability benefits. Copy 2011 taxes They do not include supplemental security income (SSI) payments, which are not taxable. Copy 2011 taxes Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Copy 2011 taxes They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Copy 2011 taxes If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. Copy 2011 taxes These forms show the amounts received and repaid, and taxes withheld for the year. Copy 2011 taxes You may receive more than one of these forms for the same year. Copy 2011 taxes You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. Copy 2011 taxes See the Appendix at the end of Publication 915 for more information. Copy 2011 taxes Note. Copy 2011 taxes When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Copy 2011 taxes What is not covered in this chapter. Copy 2011 taxes   This chapter does not cover the tax rules for the following railroad retirement benefits. Copy 2011 taxes Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. Copy 2011 taxes Tier 2 benefits. Copy 2011 taxes Vested dual benefits. Copy 2011 taxes Supplemental annuity benefits. Copy 2011 taxes For information on these benefits, see Publication 575, Pension and Annuity Income. Copy 2011 taxes   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Copy 2011 taxes For information about these benefits, see Publication 519, U. Copy 2011 taxes S. Copy 2011 taxes Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Copy 2011 taxes   This chapter also does not cover the tax rules for foreign social security benefits. Copy 2011 taxes These benefits are taxable as annuities, unless they are exempt from U. Copy 2011 taxes S. Copy 2011 taxes tax or treated as a U. Copy 2011 taxes S. Copy 2011 taxes social security benefit under a tax treaty. Copy 2011 taxes Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Copy 2011 taxes When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Copy 2011 taxes S. Copy 2011 taxes 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. Copy 2011 taxes Children's benefits. Copy 2011 taxes   The rules in this chapter apply to benefits received by children. Copy 2011 taxes See Who is taxed , later. Copy 2011 taxes Figuring total income. Copy 2011 taxes   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. Copy 2011 taxes If the total is more than your base amount, part of your benefits may be taxable. Copy 2011 taxes    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. Copy 2011 taxes 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. Copy 2011 taxes    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. Copy 2011 taxes If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Copy 2011 taxes Base amount. Copy 2011 taxes   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. Copy 2011 taxes Worksheet 11-1. Copy 2011 taxes   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. Copy 2011 taxes This is a quick way to check whether some of your benefits may be taxable. Copy 2011 taxes Worksheet 11-1. Copy 2011 taxes A Quick Way To Check if Your Benefits May Be Taxable A. Copy 2011 taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Copy 2011 taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Copy 2011 taxes (If you received more than one form, combine the amounts from box 5 and enter the total. Copy 2011 taxes ) A. Copy 2011 taxes   Note. Copy 2011 taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Copy 2011 taxes B. Copy 2011 taxes Enter one-half of the amount on line A B. Copy 2011 taxes   C. Copy 2011 taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Copy 2011 taxes   D. Copy 2011 taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Copy 2011 taxes   E. Copy 2011 taxes Add lines B, C, and D E. Copy 2011 taxes   Note. Copy 2011 taxes Compare the amount on line E to your base amount for your filing status. Copy 2011 taxes 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. Copy 2011 taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. Copy 2011 taxes You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Copy 2011 taxes 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. Copy 2011 taxes Example. Copy 2011 taxes You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Copy 2011 taxes In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Copy 2011 taxes Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Copy 2011 taxes You also received a taxable pension of $22,800 and interest income of $500. Copy 2011 taxes You did not have any tax-exempt interest income. Copy 2011 taxes Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. Copy 2011 taxes 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. Copy 2011 taxes Filled-in Worksheet 11-1. Copy 2011 taxes A Quick Way To Check if Your Benefits May Be Taxable A. Copy 2011 taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Copy 2011 taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Copy 2011 taxes (If you received more than one form, combine the amounts from box 5 and enter the total. Copy 2011 taxes ) A. Copy 2011 taxes $11,000 Note. Copy 2011 taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Copy 2011 taxes B. Copy 2011 taxes Enter one-half of the amount on line A B. Copy 2011 taxes 5,500 C. Copy 2011 taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Copy 2011 taxes 23,300 D. Copy 2011 taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Copy 2011 taxes -0- E. Copy 2011 taxes Add lines B, C, and D E. Copy 2011 taxes $28,800 Note. Copy 2011 taxes Compare the amount on line E to your base amount for your filing status. Copy 2011 taxes 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. Copy 2011 taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. Copy 2011 taxes You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Copy 2011 taxes 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. Copy 2011 taxes Who is taxed. Copy 2011 taxes   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. Copy 2011 taxes 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. Copy 2011 taxes 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. Copy 2011 taxes Repayment of benefits. Copy 2011 taxes   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Copy 2011 taxes It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Copy 2011 taxes If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Copy 2011 taxes   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. Copy 2011 taxes Your repayments are shown in box 4. Copy 2011 taxes The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Copy 2011 taxes Use the amount in box 5 to figure whether any of your benefits are taxable. Copy 2011 taxes Tax withholding and estimated tax. Copy 2011 taxes   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. Copy 2011 taxes If you choose to do this, you must complete a Form W-4V. Copy 2011 taxes   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. Copy 2011 taxes For details, see Publication 505 or the instructions for Form 1040-ES. Copy 2011 taxes How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Copy 2011 taxes You cannot use Form 1040EZ. Copy 2011 taxes Reporting on Form 1040. Copy 2011 taxes   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. Copy 2011 taxes 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. Copy 2011 taxes Reporting on Form 1040A. Copy 2011 taxes   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. Copy 2011 taxes 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. Copy 2011 taxes Benefits not taxable. Copy 2011 taxes   If you are filing Form 1040EZ, do not report any benefits on your tax return. Copy 2011 taxes 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. Copy 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Copy 2011 taxes 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. Copy 2011 taxes 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. Copy 2011 taxes Generally, the higher that total amount, the greater the taxable part of your benefits. Copy 2011 taxes Maximum taxable part. Copy 2011 taxes   Generally, up to 50% of your benefits will be taxable. Copy 2011 taxes However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Copy 2011 taxes 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). Copy 2011 taxes You are married filing separately and lived with your spouse at any time during 2013. Copy 2011 taxes Which worksheet to use. Copy 2011 taxes   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. Copy 2011 taxes You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. Copy 2011 taxes You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Copy 2011 taxes 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. Copy 2011 taxes Situation (1) does not apply and you take an exclusion for interest from qualified U. Copy 2011 taxes S. Copy 2011 taxes 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. Copy 2011 taxes In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. Copy 2011 taxes You received a lump-sum payment for an earlier year. Copy 2011 taxes In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. Copy 2011 taxes See Lump-sum election next. Copy 2011 taxes Lump-sum election. Copy 2011 taxes   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. Copy 2011 taxes    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. Copy 2011 taxes No part of the lump-sum death benefit is subject to tax. Copy 2011 taxes   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Copy 2011 taxes 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. Copy 2011 taxes You can elect this method if it lowers your taxable benefits. Copy 2011 taxes Making the election. Copy 2011 taxes   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. Copy 2011 taxes That discussion also explains how to make the election. Copy 2011 taxes    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Copy 2011 taxes Do not file an amended return for the earlier year. Copy 2011 taxes Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. Copy 2011 taxes Example 1. Copy 2011 taxes George White is single and files Form 1040 for 2013. Copy 2011 taxes He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. Copy 2011 taxes The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. Copy 2011 taxes To figure his taxable benefits, George completes the worksheet shown here. Copy 2011 taxes Filled-in Worksheet 1. Copy 2011 taxes Figuring Your Taxable Benefits 1. Copy 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Copy 2011 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. Copy 2011 taxes Enter one-half of line 1 2,990 3. Copy 2011 taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Copy 2011 taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. Copy 2011 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Copy 2011 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Copy 2011 taxes Combine lines 2, 3, 4, and 5 31,980 7. Copy 2011 taxes Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Copy 2011 taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Copy 2011 taxes Is the amount on line 7 less than the amount on line 6?     No. Copy 2011 taxes None of your social security benefits are taxable. Copy 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Copy 2011 taxes   Yes. Copy 2011 taxes Subtract line 7 from line 6 31,980 9. Copy 2011 taxes If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. Copy 2011 taxes 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% (. Copy 2011 taxes 85) and enter the result on line 17. Copy 2011 taxes Then go to line 18. Copy 2011 taxes   10. Copy 2011 taxes Is the amount on line 9 less than the amount on line 8?     No. Copy 2011 taxes None of your benefits are taxable. Copy 2011 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Copy 2011 taxes 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. Copy 2011 taxes     Yes. Copy 2011 taxes Subtract line 9 from line 8 6,980 11. Copy 2011 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. Copy 2011 taxes Subtract line 11 from line 10. Copy 2011 taxes If zero or less, enter -0- -0- 13. Copy 2011 taxes Enter the smaller of line 10 or line 11 6,980 14. Copy 2011 taxes Enter one-half of line 13 3,490 15. Copy 2011 taxes Enter the smaller of line 2 or line 14 2,990 16. Copy 2011 taxes Multiply line 12 by 85% (. Copy 2011 taxes 85). Copy 2011 taxes If line 12 is zero, enter -0- -0- 17. Copy 2011 taxes Add lines 15 and 16 2,990 18. Copy 2011 taxes Multiply line 1 by 85% (. Copy 2011 taxes 85) 5,083 19. Copy 2011 taxes Taxable benefits. Copy 2011 taxes Enter the smaller of line 17 or line 18. Copy 2011 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. Copy 2011 taxes On line 20a of his Form 1040, George enters his net benefits of $5,980. Copy 2011 taxes On line 20b, he enters his taxable benefits of $2,990. Copy 2011 taxes Example 2. Copy 2011 taxes Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Copy 2011 taxes Ray is retired and received a fully taxable pension of $15,500. Copy 2011 taxes He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Copy 2011 taxes Alice worked during the year and had wages of $14,000. Copy 2011 taxes She made a deductible payment to her IRA account of $1,000. Copy 2011 taxes Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Copy 2011 taxes They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Copy 2011 taxes They find none of Ray's social security benefits are taxable. Copy 2011 taxes On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Copy 2011 taxes Filled-in Worksheet 1. Copy 2011 taxes Figuring Your Taxable Benefits 1. Copy 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Copy 2011 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. Copy 2011 taxes Enter one-half of line 1 2,800 3. Copy 2011 taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Copy 2011 taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. Copy 2011 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Copy 2011 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Copy 2011 taxes Combine lines 2, 3, 4, and 5 32,550 7. Copy 2011 taxes Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Copy 2011 taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. Copy 2011 taxes Is the amount on line 7 less than the amount on line 6?     No. Copy 2011 taxes None of your social security benefits are taxable. Copy 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Copy 2011 taxes   Yes. Copy 2011 taxes Subtract line 7 from line 6 31,550 9. Copy 2011 taxes If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Copy 2011 taxes 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% (. Copy 2011 taxes 85) and enter the result on line 17. Copy 2011 taxes Then go to line 18. Copy 2011 taxes   10. Copy 2011 taxes Is the amount on line 9 less than the amount on line 8?     No. Copy 2011 taxes None of your benefits are taxable. Copy 2011 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Copy 2011 taxes 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. Copy 2011 taxes     Yes. Copy 2011 taxes Subtract line 9 from line 8   11. Copy 2011 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. Copy 2011 taxes Subtract line 11 from line 10. Copy 2011 taxes If zero or less, enter -0-   13. Copy 2011 taxes Enter the smaller of line 10 or line 11   14. Copy 2011 taxes Enter one-half of line 13   15. Copy 2011 taxes Enter the smaller of line 2 or line 14   16. Copy 2011 taxes Multiply line 12 by 85% (. Copy 2011 taxes 85). Copy 2011 taxes If line 12 is zero, enter -0-   17. Copy 2011 taxes Add lines 15 and 16   18. Copy 2011 taxes Multiply line 1 by 85% (. Copy 2011 taxes 85)   19. Copy 2011 taxes Taxable benefits. Copy 2011 taxes Enter the smaller of line 17 or line 18. Copy 2011 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. Copy 2011 taxes Joe and Betty Johnson file a joint return on Form 1040 for 2013. Copy 2011 taxes Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Copy 2011 taxes Joe's Form RRB-1099 shows $10,000 in box 5. Copy 2011 taxes Betty is a retired government worker and receives a fully taxable pension of $38,000. Copy 2011 taxes They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Copy 2011 taxes S. Copy 2011 taxes savings bond. Copy 2011 taxes The savings bond interest qualified for the exclusion. Copy 2011 taxes They figure their taxable benefits by completing Worksheet 1. Copy 2011 taxes Because they have qualified U. Copy 2011 taxes S. Copy 2011 taxes 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. Copy 2011 taxes On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Copy 2011 taxes Filled-in Worksheet 1. Copy 2011 taxes 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. Copy 2011 taxes • 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). Copy 2011 taxes None of your benefits are taxable for 2013. Copy 2011 taxes For more information, see Repayments More Than Gross Benefits. Copy 2011 taxes • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Copy 2011 taxes S. Copy 2011 taxes 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. Copy 2011 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Copy 2011 taxes 1. Copy 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Copy 2011 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. Copy 2011 taxes Enter one-half of line 1 5,000 3. Copy 2011 taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Copy 2011 taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. Copy 2011 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Copy 2011 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Copy 2011 taxes Combine lines 2, 3, 4, and 5 45,500 7. Copy 2011 taxes Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Copy 2011 taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Copy 2011 taxes Is the amount on line 7 less than the amount on line 6?     No. Copy 2011 taxes None of your social security benefits are taxable. Copy 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Copy 2011 taxes   Yes. Copy 2011 taxes Subtract line 7 from line 6 45,500 9. Copy 2011 taxes If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Copy 2011 taxes 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% (. Copy 2011 taxes 85) and enter the result on line 17. Copy 2011 taxes Then go to line 18. Copy 2011 taxes   10. Copy 2011 taxes Is the amount on line 9 less than the amount on line 8?     No. Copy 2011 taxes None of your benefits are taxable. Copy 2011 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Copy 2011 taxes 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. Copy 2011 taxes     Yes. Copy 2011 taxes Subtract line 9 from line 8 13,500 11. Copy 2011 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. Copy 2011 taxes Subtract line 11 from line 10. Copy 2011 taxes If zero or less, enter -0- 1,500 13. Copy 2011 taxes Enter the smaller of line 10 or line 11 12,000 14. Copy 2011 taxes Enter one-half of line 13 6,000 15. Copy 2011 taxes Enter the smaller of line 2 or line 14 5,000 16. Copy 2011 taxes Multiply line 12 by 85% (. Copy 2011 taxes 85). Copy 2011 taxes If line 12 is zero, enter -0- 1,275 17. Copy 2011 taxes Add lines 15 and 16 6,275 18. Copy 2011 taxes Multiply line 1 by 85% (. Copy 2011 taxes 85) 8,500 19. Copy 2011 taxes Taxable benefits. Copy 2011 taxes Enter the smaller of line 17 or line 18. Copy 2011 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Copy 2011 taxes Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Copy 2011 taxes Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Copy 2011 taxes Disability payments. Copy 2011 taxes   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. Copy 2011 taxes 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. Copy 2011 taxes If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Copy 2011 taxes Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. Copy 2011 taxes Legal expenses. Copy 2011 taxes   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. Copy 2011 taxes   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Copy 2011 taxes 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. Copy 2011 taxes 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. Copy 2011 taxes Do not use a worksheet in this case. Copy 2011 taxes 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. Copy 2011 taxes If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Copy 2011 taxes Joint return. Copy 2011 taxes   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. Copy 2011 taxes You do this to get your net benefits when figuring if your combined benefits are taxable. Copy 2011 taxes Example. Copy 2011 taxes John and Mary file a joint return for 2013. Copy 2011 taxes John received Form SSA-1099 showing $3,000 in box 5. Copy 2011 taxes Mary also received Form SSA-1099 and the amount in box 5 was ($500). Copy 2011 taxes 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. Copy 2011 taxes Repayment of benefits received in an earlier year. Copy 2011 taxes   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. Copy 2011 taxes Deduction $3,000 or less. Copy 2011 taxes   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. Copy 2011 taxes Claim it on Schedule A (Form 1040), line 23. Copy 2011 taxes Deduction more than $3,000. Copy 2011 taxes    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. Copy 2011 taxes Figure your tax for 2013 in the following steps. Copy 2011 taxes Figure the tax without the itemized deduction included on Schedule A, line 28. Copy 2011 taxes 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. Copy 2011 taxes Then refigure the tax for that year. Copy 2011 taxes Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Copy 2011 taxes Subtract the result in (c) from the result in (a). Copy 2011 taxes Compare the tax figured in methods (1) and (2). Copy 2011 taxes Your tax for 2013 is the smaller of the two amounts. Copy 2011 taxes If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Copy 2011 taxes If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Copy 2011 taxes Check box d and enter “I. Copy 2011 taxes R. Copy 2011 taxes C. Copy 2011 taxes 1341” in the space next to that box. Copy 2011 taxes If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Copy 2011 taxes Prev  Up  Next   Home   More Online Publications
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Report Phishing

The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

What is phishing?
Phishing is a scam typically carried out by unsolicited email and/or websites that pose as legitimate sites and lure unsuspecting victims to provide personal and financial information.

All unsolicited email claiming to be from either the IRS or any other IRS-related components such as the Office of Professional Responsibility or EFTPS, should be reported to phishing@irs.gov.

However, if you have experienced monetary losses due to an IRS-related incident please file a complaint with the Federal Trade Commission through their Complaint Assistant to make that information available to investigators.

ALERT: IRS Warns of Phone Scam

What to do if you receive a suspicious IRS-related communication

If

Then

You receive an email claiming to be from the IRS that contains a request for personal information …
  1. Do not reply.
  2. Do not open any attachments. Attachments may contain malicious code that will infect your computer.
  3. Do not click on any links.
    If you clicked on links in a suspicious email or phishing website and entered confidential information, visit our identity protection page.
  4. Forward the email as-is, to us at phishing@irs.gov.
  5. After you forward the email and/or header information to us, delete the original email message you received.

Note:
Please forward the full original email to us at phishing@irs.gov. Do not forward scanned images of printed emails as that strips the email of valuable information only available in the electronic copy.

You discover a website on the Internet that claims to be the IRS but you suspect it is bogus … ... send the URL of the suspicious site to phishing@irs.gov. Please add in the subject line of the email, 'Suspicious website'.
You receive a phone call or paper letter via mail from an individual claiming to be the IRS but you suspect they are not an IRS employee …

Phone call:

  1. Ask for a call back number and employee badge number.
  2. Contact the IRS to determine if the caller is an IRS employee with a legitimate need to contact you.
  3. If you determine the person calling you is an IRS employee with a legitimate need to contact you, call them back.

Letter or notice via paper mail:

  1. Contact the IRS to determine if the mail is a legitimate IRS letter.
  2. If it is a legitimate IRS letter, reply if needed.

Report the incident to the Treasury Inspector General for Tax Administration if the caller or party that sent the paper letter is not legitimate.

You receive an unsolicited e-mail or fax, involving a stock or share purchase 

... and you are a U.S. citizen located in the United States or its territories or a U.S. citizen living abroad.

  1. Complete the appropriate complaint form with the U.S. Securities and Exchange Commission.
  2. Forward email to phishing@irs.gov.
    Please add in the subject line of the email, 'Stock'.
  3. If you are a victim of monetary or identity theft, you may submit a complaint through the FTC Complaint Assistant.  

... and you are not a U.S. citizen and reside outside the United States.

  1. Complete the appropriate complaint form with the U.S. Securities and Exchange Commission.
  2. Contact your securities regulator and file a complaint.
  3. Forward email to phishing@irs.gov.
    Please add in the subject line of the e-mail, 'Stock'.
  4. If you are a victim of monetary or identity theft, you may report your complaint to econsumer.gov.
You receive an unsolicited fax (such as Form W8-BEN) claiming to be from the IRS, requesting personal information … Contact the IRS to determine if the fax is from the IRS.
  • If you learn the fax is not from the IRS, please send us the information via email at phishing@irs.gov. In the subject line of the email, please type the word ‘FAX’.
You receive a text message or Short Message Service (SMS) message claiming to be from the IRS …
  1. Do not reply.
  2. Do not open any attachments. Attachments may contain malicious code that will infect your computer or mobile phone.
  3. Do not click on any links. If you clicked on links in a suspicious SMS and entered confidential information, visit our identity protection page.
  4. Forward the text as-is, to us at 202-552-1226. Note: Standard text messaging rates apply.
  5. If possible, in a separate text, forward the originating number to us at 202-552-1226
  6. After you forward the text, please delete the original text.

You have a tax-related question ...

Note: Do not submit tax-related questions to phishing@irs.gov.

If you have a tax-related question, unrelated to phishing or identity theft, please contact the IRS.

How to identify phishing email scams claiming to be from the IRS and bogus IRS websites


The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

The IRS does not:

  • request detailed personal information through e-mail.
  • send any communication requesting your PIN numbers, passwords or similar access information for credit cards, banks or other financial accounts.

What to do if you receive a suspicious email message that does not claim to be from the IRS

 If

 Then

You receive a suspicious phishing email not claiming to be from the IRS ... Forward the email as-is to reportphishing@antiphishing.org.
You receive an email you suspect contains malicious code or a malicious attachment and you HAVE clicked on the link or downloaded the attachment … Visit OnGuardOnline.gov to learn what to do if you suspect you have malware on your computer.
You receive an email you suspect contains malicious code or a malicious attachment and you HAVE NOT clicked on the link or downloaded the attachment … Forward the email to your Internet Service Provider’s abuse department and/or to spam@uce.gov.

 

 

Page Last Reviewed or Updated: 26-Mar-2014

Phishing-Malware

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The Copy 2011 Taxes

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