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Federal 1040 Ez Form

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Federal 1040 Ez Form

Federal 1040 ez form 21. Federal 1040 ez form   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Federal 1040 ez form How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. Federal 1040 ez form  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Federal 1040 ez form 5% if either you or your spouse is age 65 or older). Federal 1040 ez form Standard mileage rate. Federal 1040 ez form  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Federal 1040 ez form See Transportation under What Medical Expenses Are Includible. Federal 1040 ez form Introduction This chapter will help you determine the following. Federal 1040 ez form What medical expenses are. Federal 1040 ez form What expenses you can include this year. Federal 1040 ez form How much of the expenses you can deduct. Federal 1040 ez form Whose medical expenses you can include. Federal 1040 ez form What medical expenses are includible. Federal 1040 ez form How to treat reimbursements. Federal 1040 ez form How to report the deduction on your tax return. Federal 1040 ez form How to report impairment-related work expenses. Federal 1040 ez form How to report health insurance costs if you are self-employed. Federal 1040 ez form Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. Federal 1040 ez form These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Federal 1040 ez form They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Federal 1040 ez form Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Federal 1040 ez form They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Federal 1040 ez form Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. Federal 1040 ez form Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Federal 1040 ez form What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Federal 1040 ez form If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Federal 1040 ez form If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Federal 1040 ez form If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. Federal 1040 ez form Separate returns. Federal 1040 ez form   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. Federal 1040 ez form Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. Federal 1040 ez form Community property states. Federal 1040 ez form   If you and your spouse live in a community property state and file separate returns, or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. Federal 1040 ez form Each of you should include half the expenses. Federal 1040 ez form If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Federal 1040 ez form If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Federal 1040 ez form How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Federal 1040 ez form 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Federal 1040 ez form Example. Federal 1040 ez form You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Federal 1040 ez form You paid medical expenses of $2,500. Federal 1040 ez form You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Federal 1040 ez form Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. Federal 1040 ez form There are different rules for decedents and for individuals who are the subject of multiple support agreements. Federal 1040 ez form See Support claimed under a multiple support agreement , later. Federal 1040 ez form Yourself You can include medical expenses you paid for yourself. Federal 1040 ez form Spouse You can include medical expenses you paid for your spouse. Federal 1040 ez form To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. Federal 1040 ez form Example 1. Federal 1040 ez form Mary received medical treatment before she married Bill. Federal 1040 ez form Bill paid for the treatment after they married. Federal 1040 ez form Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Federal 1040 ez form If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Federal 1040 ez form Mary would include the amounts she paid during the year in her separate return. Federal 1040 ez form If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Federal 1040 ez form Example 2. Federal 1040 ez form This year, John paid medical expenses for his wife Louise, who died last year. Federal 1040 ez form John married Belle this year and they file a joint return. Federal 1040 ez form Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. Federal 1040 ez form Dependent You can include medical expenses you paid for your dependent. Federal 1040 ez form For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. Federal 1040 ez form A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Federal 1040 ez form The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Federal 1040 ez form S. Federal 1040 ez form citizen or national, or a resident of the United States, Canada, or Mexico. Federal 1040 ez form If your qualifying child was adopted, see Exception for adopted child , next. Federal 1040 ez form You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Federal 1040 ez form Exception for adopted child. Federal 1040 ez form   If you are a U. Federal 1040 ez form S. Federal 1040 ez form citizen or U. Federal 1040 ez form S. Federal 1040 ez form national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. Federal 1040 ez form S. Federal 1040 ez form citizen or national or a resident of the United States, Canada, or Mexico. Federal 1040 ez form Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, or, if he or she did, it was only to claim a refund. Federal 1040 ez form Adopted child. Federal 1040 ez form   A legally adopted child is treated as your own child. Federal 1040 ez form This includes a child lawfully placed with you for legal adoption. Federal 1040 ez form   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. Federal 1040 ez form   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. Federal 1040 ez form   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. Federal 1040 ez form    You may be able to take an adoption credit for other expenses related to an adoption. Federal 1040 ez form See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Federal 1040 ez form Child of divorced or separated parents. Federal 1040 ez form   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. Federal 1040 ez form Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. Federal 1040 ez form This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Federal 1040 ez form Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of either of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child earlier) of any other person for 2013, and For whom you provided over half of the support in 2013. Federal 1040 ez form But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Federal 1040 ez form Support claimed under a multiple support agreement. Federal 1040 ez form   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. Federal 1040 ez form A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. Federal 1040 ez form   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Federal 1040 ez form However, you can include the entire unreimbursed amount you paid for medical expenses. Federal 1040 ez form Example. Federal 1040 ez form You and your three brothers each provide one-fourth of your mother's total support. Federal 1040 ez form Under a multiple support agreement, you treat your mother as your dependent. Federal 1040 ez form You paid all of her medical expenses. Federal 1040 ez form Your brothers reimbursed you for three-fourths of these expenses. Federal 1040 ez form In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Federal 1040 ez form Your brothers cannot include any part of the expenses. Federal 1040 ez form However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. Federal 1040 ez form Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. Federal 1040 ez form This includes expenses for the decedent's spouse and dependents as well as for the decedent. Federal 1040 ez form The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. Federal 1040 ez form The expenses must be paid within the 1-year period beginning with the day after the date of death. Federal 1040 ez form If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. Federal 1040 ez form Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. Federal 1040 ez form Amended returns and claims for refund are discussed in chapter 1. Federal 1040 ez form What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. Federal 1040 ez form The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. Federal 1040 ez form What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). Federal 1040 ez form This table does not include all possible medical expenses. Federal 1040 ez form To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Federal 1040 ez form Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Federal 1040 ez form Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). Federal 1040 ez form See Qualified Long-Term Care Insurance Contracts in Publication 502. Federal 1040 ez form If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Federal 1040 ez form The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Federal 1040 ez form Note. Federal 1040 ez form When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Federal 1040 ez form Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. Federal 1040 ez form Employer-sponsored health insurance plan. Federal 1040 ez form   Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included in box 1 of your Form W-2. Federal 1040 ez form Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. Federal 1040 ez form Example. Federal 1040 ez form You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Federal 1040 ez form Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Federal 1040 ez form Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. Federal 1040 ez form Long-term care services. Federal 1040 ez form   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. Federal 1040 ez form This amount will be reported as wages in box 1 of your Form W-2. Federal 1040 ez form Health reimbursement arrangement (HRA). Federal 1040 ez form   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Federal 1040 ez form This is because an HRA is funded solely by the employer. Federal 1040 ez form Retired public safety officers. Federal 1040 ez form   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. Federal 1040 ez form This applies only to distributions that would otherwise be included in income. Federal 1040 ez form Medicare A. Federal 1040 ez form   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Federal 1040 ez form The payroll tax paid for Medicare A is not a medical expense. Federal 1040 ez form   If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. Federal 1040 ez form In this situation you can include the premiums you paid for Medicare A as a medical expense. Federal 1040 ez form Medicare B. Federal 1040 ez form   Medicare B is supplemental medical insurance. Federal 1040 ez form Premiums you pay for Medicare B are a medical expense. Federal 1040 ez form Check the information you received from the Social Security Administration to find out your premium. Federal 1040 ez form Medicare D. Federal 1040 ez form    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Federal 1040 ez form You can include as a medical expense premiums you pay for Medicare D. Federal 1040 ez form Prepaid insurance premiums. Federal 1040 ez form   Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Federal 1040 ez form Unused sick leave used to pay premiums. Federal 1040 ez form   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Federal 1040 ez form You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. Federal 1040 ez form You can include this cost of continuing participation in the health plan as a medical expense. Federal 1040 ez form   If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. Federal 1040 ez form You cannot include this cost of continuing participation in that health plan as a medical expense. Federal 1040 ez form Table 21-1. Federal 1040 ez form Medical and Dental Expenses Checklist. Federal 1040 ez form See Publication 502 for more information about these and other expenses. Federal 1040 ez form You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Federal 1040 ez form ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. Federal 1040 ez form ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Federal 1040 ez form Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Federal 1040 ez form , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. Federal 1040 ez form Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to get medical care. Federal 1040 ez form See Nursing home , later. Federal 1040 ez form You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Federal 1040 ez form You can include the cost of such lodging while away from home if all of the following requirements are met. Federal 1040 ez form The lodging is primarily for and essential to medical care. Federal 1040 ez form The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Federal 1040 ez form The lodging is not lavish or extravagant under the circumstances. Federal 1040 ez form There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Federal 1040 ez form The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Federal 1040 ez form You can include lodging for a person traveling with the person receiving the medical care. Federal 1040 ez form For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Federal 1040 ez form Meals are not included. Federal 1040 ez form Nursing home. Federal 1040 ez form   You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. Federal 1040 ez form This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Federal 1040 ez form   Do not include the cost of meals and lodging if the reason for being in the home is personal. Federal 1040 ez form You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Federal 1040 ez form Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Federal 1040 ez form You can include: Bus, taxi, train, or plane fares, or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. Federal 1040 ez form Car expenses. Federal 1040 ez form   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Federal 1040 ez form You cannot include depreciation, insurance, general repair, or maintenance expenses. Federal 1040 ez form   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. Federal 1040 ez form    You can also include parking fees and tolls. Federal 1040 ez form You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Federal 1040 ez form Example. Federal 1040 ez form In 2013, Bill Jones drove 2,800 miles for medical reasons. Federal 1040 ez form He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Federal 1040 ez form He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Federal 1040 ez form He figures the actual expenses first. Federal 1040 ez form He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Federal 1040 ez form He then figures the standard mileage amount. Federal 1040 ez form He multiplies 2,800 miles by 24 cents a mile for a total of $672. Federal 1040 ez form He then adds the $100 tolls and parking for a total of $772. Federal 1040 ez form Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. Federal 1040 ez form Transportation expenses you cannot include. Federal 1040 ez form   You cannot include in medical expenses the cost of transportation in the following situations. Federal 1040 ez form Going to and from work, even if your condition requires an unusual means of transportation. Federal 1040 ez form Travel for purely personal reasons to another city for an operation or other medical care. Federal 1040 ez form Travel that is merely for the general improvement of one's health. Federal 1040 ez form The costs of operating a specially equipped car for other than medical reasons. Federal 1040 ez form Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. Federal 1040 ez form (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Federal 1040 ez form ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. Federal 1040 ez form How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. Federal 1040 ez form Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. Federal 1040 ez form This includes payments from Medicare. Federal 1040 ez form Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. Federal 1040 ez form Example. Federal 1040 ez form You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Federal 1040 ez form The insurance you receive for the hospital and doctors' bills is more than their charges. Federal 1040 ez form In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. Federal 1040 ez form Health reimbursement arrangement (HRA). Federal 1040 ez form   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Federal 1040 ez form An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. Federal 1040 ez form Other reimbursements. Federal 1040 ez form   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. Federal 1040 ez form ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. Federal 1040 ez form   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Federal 1040 ez form See How Do You Figure and Report the Deduction on Your Tax Return , later. Federal 1040 ez form   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Federal 1040 ez form You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Federal 1040 ez form Excess reimbursement. Federal 1040 ez form   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Federal 1040 ez form You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Federal 1040 ez form Premiums paid by you. Federal 1040 ez form   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. Federal 1040 ez form Generally, you do not include the excess reimbursement in your gross income. Federal 1040 ez form Premiums paid by you and your employer. Federal 1040 ez form   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. Federal 1040 ez form   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Federal 1040 ez form Reimbursement in a later year. Federal 1040 ez form   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. Federal 1040 ez form   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. Federal 1040 ez form For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. Federal 1040 ez form Figure 21-A. Federal 1040 ez form Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Federal 1040 ez form Figure 21-A. Federal 1040 ez form Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Federal 1040 ez form   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. Federal 1040 ez form 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. Federal 1040 ez form However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Federal 1040 ez form Example. Federal 1040 ez form For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Federal 1040 ez form You cannot deduct the $500 because it is less than 10% of your AGI. Federal 1040 ez form If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. Federal 1040 ez form Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. Federal 1040 ez form If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. Federal 1040 ez form See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Federal 1040 ez form Future medical expenses. Federal 1040 ez form   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Federal 1040 ez form If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Federal 1040 ez form How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. Federal 1040 ez form What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Federal 1040 ez form You cannot claim medical expenses on Form 1040A or Form 1040EZ. Federal 1040 ez form If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Federal 1040 ez form Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Federal 1040 ez form This should be your expenses that were not reimbursed by insurance or any other sources. Federal 1040 ez form Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Federal 1040 ez form 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Federal 1040 ez form Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. Federal 1040 ez form If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Federal 1040 ez form You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Federal 1040 ez form Impairment-related expenses defined. Federal 1040 ez form   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Federal 1040 ez form Where to report. Federal 1040 ez form   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Federal 1040 ez form   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Federal 1040 ez form Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Federal 1040 ez form Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Federal 1040 ez form Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Federal 1040 ez form Example. Federal 1040 ez form You are blind. Federal 1040 ez form You must use a reader to do your work. Federal 1040 ez form You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Federal 1040 ez form The reader's services are only for your work. Federal 1040 ez form You can deduct your expenses for the reader as business expenses. Federal 1040 ez form Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. Federal 1040 ez form For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. Federal 1040 ez form The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. Federal 1040 ez form You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. Federal 1040 ez form You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. Federal 1040 ez form If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. Federal 1040 ez form But if any of the following applies, do not use that worksheet. Federal 1040 ez form You had more than one source of income subject to self-employment tax. Federal 1040 ez form You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Federal 1040 ez form You are using amounts paid for qualified long-term care insurance to figure the deduction. Federal 1040 ez form If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Federal 1040 ez form Note. Federal 1040 ez form When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Federal 1040 ez form If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Federal 1040 ez form Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. Federal 1040 ez form Where to report. Federal 1040 ez form    You take this deduction on Form 1040. Federal 1040 ez form If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. Federal 1040 ez form 5% if either you or your spouse was age 65 or older). Federal 1040 ez form See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. Federal 1040 ez form Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Iowa Office of the Attorney General

Website: Iowa Office of the Attorney General

Address: Iowa Office of the Attorney General
Consumer Protection Division
1305 E. Walnut St.
Des Moines, IA 50319

Phone Number: 515-281-5926

Toll-free: 1-888-777-4590 (IA)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Division of Banking

Website: Division of Banking

Address: Division of Banking
200 E. Grand Ave., Suite 300
Des Moines, IA 50309-1827

Phone Number: 515-281-4014

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Division of Insurance

Website: Division of Insurance

Address: Division of Insurance
330 Maple St.
Des Moines, IA 50319-0065

Phone Number: 515-281-5705

Toll-free: 1-877-955-1212 (IA)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Securities Bureau

Website: Securities Bureau

Address: Securities Bureau
340 Maple St.
Des Moines, IA 50319

Phone Number: 515-281-5705

Toll-free: 1-877-955-1212 (IA)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Utilities Board

Website: Utilities Board

Address: Utilities Board
Customer Service Group
1375 E. Court Ave., Room 69
Des Moines, IA 50319-0069

Phone Number: 515-725-7321

Toll-free: 1-877-565-4450 (IA)

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The Federal 1040 Ez Form

Federal 1040 ez form Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Federal 1040 ez form Exemption from withholding. Federal 1040 ez form How To Report Your Benefits How Much Is Taxable?Examples Lump-Sum ElectionExample Deductions Related to Your BenefitsRepayments More Than Gross Benefits Worksheets AppendixForm SSA-1099, Social Security Benefit Statement 2013 Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) How To Get Tax HelpLow Income Taxpayer Clinics Are Any of Your Benefits Taxable? To find out whether any of your benefits shown on Forms SSA-1099 and RRB-1099 may be taxable, compare the base amount (explained later) for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Federal 1040 ez form When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Federal 1040 ez form S. Federal 1040 ez form savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Federal 1040 ez form Children's benefits. Federal 1040 ez form   The rules in this publication apply to benefits received by children. Federal 1040 ez form See Who is taxed , later. Federal 1040 ez form The SSA issues Form SSA-1099 and Form SSA-1042S. Federal 1040 ez form The RRB issues Form RRB-1099 and Form RRB-1042S. Federal 1040 ez form These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Federal 1040 ez form You may receive more than one of these forms for the same tax year. Federal 1040 ez form See the Appendix at the end of this publication for more information. Federal 1040 ez form Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Federal 1040 ez form The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Federal 1040 ez form A corrected Form RRB-1099 or Form RRB-1042S is indicated as “CORRECTED” and replaces the corresponding original Form RRB-1099 or Form RRB-1042S. Federal 1040 ez form You must use the latest corrected Form RRB-1099 or Form RRB-1042S you received and any original Form RRB-1099 or Form RRB-1042S that the RRB has not corrected when you determine what amounts to report on your tax return. Federal 1040 ez form Figuring total income. Federal 1040 ez form   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Federal 1040 ez form If the total is more than your base amount, part of your benefits may be taxable. Federal 1040 ez form   If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Federal 1040 ez form Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Federal 1040 ez form If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Federal 1040 ez form If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Federal 1040 ez form Base amount. Federal 1040 ez form   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Federal 1040 ez form Worksheet A. Federal 1040 ez form   You can use Worksheet A to figure the amount of income to compare with your base amount. Federal 1040 ez form This is a quick way to check whether some of your benefits may be taxable. Federal 1040 ez form     Worksheet A. Federal 1040 ez form A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Federal 1040 ez form Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Federal 1040 ez form Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Federal 1040 ez form (If you received more than one form, combine the amounts from box 5 and enter the total. Federal 1040 ez form ) A. Federal 1040 ez form   Note. Federal 1040 ez form If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Federal 1040 ez form B. Federal 1040 ez form Enter one-half of the amount on line A B. Federal 1040 ez form   C. Federal 1040 ez form Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Federal 1040 ez form   D. Federal 1040 ez form Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Federal 1040 ez form   E. Federal 1040 ez form Add lines B, C, and D E. Federal 1040 ez form   Note. Federal 1040 ez form Compare the amount on line E to your base amount for your filing status. Federal 1040 ez form If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Federal 1040 ez form If the amount on line E is more than your base amount, some of your benefits may be taxable. Federal 1040 ez form You need to complete Worksheet 1, shown later. Federal 1040 ez form If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Federal 1040 ez form   Example. Federal 1040 ez form You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Federal 1040 ez form In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Federal 1040 ez form Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Federal 1040 ez form You also received a taxable pension of $22,800 and interest income of $500. Federal 1040 ez form You did not have any tax-exempt interest income. Federal 1040 ez form Your benefits are not taxable for 2013 because your income, as figured in Worksheet A below, is not more than your base amount ($32,000) for married filing jointly. Federal 1040 ez form   Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Federal 1040 ez form     Filled-in Worksheet A. Federal 1040 ez form A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Federal 1040 ez form Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Federal 1040 ez form Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Federal 1040 ez form (If you received more than one form, combine the amounts from box 5 and enter the total. Federal 1040 ez form ) A. Federal 1040 ez form $11,000 Note. Federal 1040 ez form If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Federal 1040 ez form B. Federal 1040 ez form Enter one-half of the amount on line A B. Federal 1040 ez form 5,500 C. Federal 1040 ez form Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Federal 1040 ez form 23,300 D. Federal 1040 ez form Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Federal 1040 ez form -0- E. Federal 1040 ez form Add lines B, C, and D E. Federal 1040 ez form $28,800 Note. Federal 1040 ez form Compare the amount on line E to your base amount for your filing status. Federal 1040 ez form If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Federal 1040 ez form If the amount on line E is more than your base amount, some of your benefits may be taxable. Federal 1040 ez form You need to complete Worksheet 1, shown later. Federal 1040 ez form If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Federal 1040 ez form   Who is taxed. Federal 1040 ez form   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Federal 1040 ez form For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Federal 1040 ez form One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Federal 1040 ez form Repayment of benefits. Federal 1040 ez form   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Federal 1040 ez form It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Federal 1040 ez form If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Federal 1040 ez form   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Federal 1040 ez form Your repayments are shown in box 4. Federal 1040 ez form The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Federal 1040 ez form Use the amount in box 5 to figure whether any of your benefits are taxable. Federal 1040 ez form Example. Federal 1040 ez form In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Federal 1040 ez form In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Federal 1040 ez form During 2013, you repaid $500 to SSA. Federal 1040 ez form The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Federal 1040 ez form The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Federal 1040 ez form Tax withholding and estimated tax. Federal 1040 ez form   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Federal 1040 ez form If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Federal 1040 ez form   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Federal 1040 ez form For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Federal 1040 ez form U. Federal 1040 ez form S. Federal 1040 ez form citizens residing abroad. Federal 1040 ez form   U. Federal 1040 ez form S. Federal 1040 ez form citizens who are residents of the following countries are exempt from U. Federal 1040 ez form S. Federal 1040 ez form tax on their benefits. Federal 1040 ez form Canada. Federal 1040 ez form Egypt. Federal 1040 ez form Germany. Federal 1040 ez form Ireland. Federal 1040 ez form Israel. Federal 1040 ez form Italy. Federal 1040 ez form (You must also be a citizen of Italy for the exemption to apply. Federal 1040 ez form ) Romania. Federal 1040 ez form United Kingdom. Federal 1040 ez form   The SSA will not withhold U. Federal 1040 ez form S. Federal 1040 ez form tax from your benefits if you are a U. Federal 1040 ez form S. Federal 1040 ez form citizen. Federal 1040 ez form   The RRB will withhold U. Federal 1040 ez form S. Federal 1040 ez form tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Federal 1040 ez form If you do not file Form RRB-1001, the RRB will consider you a nonresident alien and withhold tax from your railroad retirement benefits at a 30% rate. Federal 1040 ez form Contact the RRB to get this form. Federal 1040 ez form Lawful permanent residents. Federal 1040 ez form   For U. Federal 1040 ez form S. Federal 1040 ez form income tax purposes, lawful permanent residents (green card holders) are considered resident aliens until their lawful permanent resident status under the immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Federal 1040 ez form Social security benefits paid to a green card holder are not subject to 30% withholding. Federal 1040 ez form If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. Federal 1040 ez form SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Federal 1040 ez form If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. Federal 1040 ez form You must also attach the following information to your Form 1040 or 1040A: A copy of the Form SSA-1042S, Social Security Benefit Statement, A copy of the “green card,” and A signed declaration that includes the following statements:    “The SSA should not have withheld federal income tax from my social security benefits because I am a U. Federal 1040 ez form S. Federal 1040 ez form lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Federal 1040 ez form I am filing a U. Federal 1040 ez form S. Federal 1040 ez form income tax return for the tax year as a resident alien reporting all of my worldwide income. Federal 1040 ez form I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Federal 1040 ez form ” Nonresident aliens. Federal 1040 ez form   A nonresident alien is an individual who is not a citizen or resident of the United States. Federal 1040 ez form If you are a nonresident alien, the rules discussed in this publication do not apply to you. Federal 1040 ez form Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Federal 1040 ez form You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Federal 1040 ez form These forms will also show the tax rate and the amount of tax withheld from your benefits. Federal 1040 ez form   Under tax treaties with the following countries, residents of these countries are exempt from U. Federal 1040 ez form S. Federal 1040 ez form tax on their benefits. Federal 1040 ez form Canada. Federal 1040 ez form Egypt. Federal 1040 ez form Germany. Federal 1040 ez form Ireland. Federal 1040 ez form Israel. Federal 1040 ez form Italy. Federal 1040 ez form Japan. Federal 1040 ez form Romania. Federal 1040 ez form United Kingdom. Federal 1040 ez form   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Federal 1040 ez form S. Federal 1040 ez form tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Federal 1040 ez form   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Federal 1040 ez form   For more information on whether you are a nonresident alien, see Publication 519, U. Federal 1040 ez form S. Federal 1040 ez form Tax Guide for Aliens. Federal 1040 ez form Exemption from withholding. Federal 1040 ez form   If your social security benefits are exempt from tax because you are a resident of one of the treaty countries listed, the SSA will not withhold U. Federal 1040 ez form S. Federal 1040 ez form tax from your benefits. Federal 1040 ez form   If your railroad retirement benefits are exempt from tax because you are a resident of one of the treaty countries listed, you can claim an exemption from withholding by filing Form RRB-1001 with the RRB. Federal 1040 ez form Contact the RRB to get this form. Federal 1040 ez form Canadian or German social security benefits paid to U. Federal 1040 ez form S. Federal 1040 ez form residents. Federal 1040 ez form   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Federal 1040 ez form S. Federal 1040 ez form residents are treated for U. Federal 1040 ez form S. Federal 1040 ez form income tax purposes as if they were paid under the social security legislation of the United States. Federal 1040 ez form If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Federal 1040 ez form How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Federal 1040 ez form You cannot use Form 1040EZ. Federal 1040 ez form Reporting on Form 1040. Federal 1040 ez form   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Federal 1040 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Federal 1040 ez form Reporting on Form 1040A. Federal 1040 ez form   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Federal 1040 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Federal 1040 ez form Benefits not taxable. Federal 1040 ez form   If you are filing Form 1040EZ, do not report any benefits on your tax return. Federal 1040 ez form If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Federal 1040 ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Federal 1040 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Federal 1040 ez form How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Federal 1040 ez form Generally, the higher that total amount, the greater the taxable part of your benefits. Federal 1040 ez form Maximum taxable part. Federal 1040 ez form   Generally, up to 50% of your benefits will be taxable. Federal 1040 ez form However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Federal 1040 ez form The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Federal 1040 ez form You are married filing separately and lived with your spouse at any time during 2013. Federal 1040 ez form Which worksheet to use. Federal 1040 ez form   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Federal 1040 ez form You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Federal 1040 ez form You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Federal 1040 ez form In this situation you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Federal 1040 ez form Situation (1) does not apply and you take an exclusion for interest from qualified U. Federal 1040 ez form S. Federal 1040 ez form savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Federal 1040 ez form In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Federal 1040 ez form You received a lump-sum payment for an earlier year. Federal 1040 ez form In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Federal 1040 ez form See Lump-Sum Election , later. Federal 1040 ez form Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Federal 1040 ez form Filled-in Worksheet 1. Federal 1040 ez form Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Federal 1040 ez form Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Federal 1040 ez form None of your benefits are taxable for 2013. Federal 1040 ez form For more information, see Repayments More Than Gross Benefits . Federal 1040 ez form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Federal 1040 ez form S. Federal 1040 ez form Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Federal 1040 ez form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Federal 1040 ez form 1. Federal 1040 ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Federal 1040 ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Federal 1040 ez form $5,980         2. Federal 1040 ez form Enter one-half of line 1 2. Federal 1040 ez form 2,990     3. Federal 1040 ez form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Federal 1040 ez form 28,990     4. Federal 1040 ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Federal 1040 ez form -0-     5. Federal 1040 ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Federal 1040 ez form -0-     6. Federal 1040 ez form Combine lines 2, 3, 4, and 5 6. Federal 1040 ez form 31,980     7. Federal 1040 ez form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Federal 1040 ez form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Federal 1040 ez form -0-     8. Federal 1040 ez form Is the amount on line 7 less than the amount on line 6?             No. Federal 1040 ez form None of your social security benefits are taxable. Federal 1040 ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Federal 1040 ez form             Yes. Federal 1040 ez form Subtract line 7 from line 6 8. Federal 1040 ez form 31,980     9. Federal 1040 ez form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Federal 1040 ez form 25,000       Note. Federal 1040 ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Federal 1040 ez form 85) and enter the result on line 17. Federal 1040 ez form Then go to line 18. Federal 1040 ez form         10. Federal 1040 ez form Is the amount on line 9 less than the amount on line 8?             No. Federal 1040 ez form None of your benefits are taxable. Federal 1040 ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Federal 1040 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Federal 1040 ez form             Yes. Federal 1040 ez form Subtract line 9 from line 8 10. Federal 1040 ez form 6,980     11. Federal 1040 ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Federal 1040 ez form 9,000     12. Federal 1040 ez form Subtract line 11 from line 10. Federal 1040 ez form If zero or less, enter -0- 12. Federal 1040 ez form -0-     13. Federal 1040 ez form Enter the smaller of line 10 or line 11 13. Federal 1040 ez form 6,980     14. Federal 1040 ez form Enter one-half of line 13 14. Federal 1040 ez form 3,490     15. Federal 1040 ez form Enter the smaller of line 2 or line 14 15. Federal 1040 ez form 2,990     16. Federal 1040 ez form Multiply line 12 by 85% (. Federal 1040 ez form 85). Federal 1040 ez form If line 12 is zero, enter -0- 16. Federal 1040 ez form -0-     17. Federal 1040 ez form Add lines 15 and 16 17. Federal 1040 ez form 2,990     18. Federal 1040 ez form Multiply line 1 by 85% (. Federal 1040 ez form 85) 18. Federal 1040 ez form 5,083     19. Federal 1040 ez form Taxable benefits. Federal 1040 ez form Enter the smaller of line 17 or line 18. Federal 1040 ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Federal 1040 ez form $2,990       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Federal 1040 ez form         Example 1. Federal 1040 ez form George White is single and files Form 1040 for 2013. Federal 1040 ez form In addition to receiving social security payments, he received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990, for a total of $28,990. Federal 1040 ez form He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Federal 1040 ez form   To figure his taxable benefits, George completes Worksheet 1, shown below. Federal 1040 ez form On line 20a of his Form 1040, George enters his net benefits of $5,980. Federal 1040 ez form On line 20b, he enters his taxable benefits of $2,990. Federal 1040 ez form Example 2. Federal 1040 ez form Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Federal 1040 ez form Ray is retired and received a fully taxable pension of $15,500. Federal 1040 ez form He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Federal 1040 ez form Alice worked during the year and had wages of $14,000. Federal 1040 ez form She made a deductible payment to her IRA account of $1,000. Federal 1040 ez form Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Federal 1040 ez form They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Federal 1040 ez form They find none of Ray's social security benefits are taxable. Federal 1040 ez form On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Federal 1040 ez form Filled-in Worksheet 1. Federal 1040 ez form Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Federal 1040 ez form Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Federal 1040 ez form None of your benefits are taxable for 2013. Federal 1040 ez form For more information, see Repayments More Than Gross Benefits . Federal 1040 ez form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Federal 1040 ez form S. Federal 1040 ez form Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Federal 1040 ez form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Federal 1040 ez form 1. Federal 1040 ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Federal 1040 ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Federal 1040 ez form $5,600         2. Federal 1040 ez form Enter one-half of line 1 2. Federal 1040 ez form 2,800     3. Federal 1040 ez form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Federal 1040 ez form 29,750     4. Federal 1040 ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Federal 1040 ez form -0-     5. Federal 1040 ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Federal 1040 ez form -0-     6. Federal 1040 ez form Combine lines 2, 3, 4, and 5 6. Federal 1040 ez form 32,550     7. Federal 1040 ez form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Federal 1040 ez form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Federal 1040 ez form 1,000     8. Federal 1040 ez form Is the amount on line 7 less than the amount on line 6?             No. Federal 1040 ez form None of your social security benefits are taxable. Federal 1040 ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Federal 1040 ez form             Yes. Federal 1040 ez form Subtract line 7 from line 6 8. Federal 1040 ez form 31,550     9. Federal 1040 ez form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Federal 1040 ez form 32,000       Note. Federal 1040 ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Federal 1040 ez form 85) and enter the result on line 17. Federal 1040 ez form Then go to line 18. Federal 1040 ez form         10. Federal 1040 ez form Is the amount on line 9 less than the amount on line 8?             No. Federal 1040 ez form None of your benefits are taxable. Federal 1040 ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Federal 1040 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Federal 1040 ez form             Yes. Federal 1040 ez form Subtract line 9 from line 8 10. Federal 1040 ez form       11. Federal 1040 ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Federal 1040 ez form       12. Federal 1040 ez form Subtract line 11 from line 10. Federal 1040 ez form If zero or less, enter -0- 12. Federal 1040 ez form       13. Federal 1040 ez form Enter the smaller of line 10 or line 11 13. Federal 1040 ez form       14. Federal 1040 ez form Enter one-half of line 13 14. Federal 1040 ez form       15. Federal 1040 ez form Enter the smaller of line 2 or line 14 15. Federal 1040 ez form       16. Federal 1040 ez form Multiply line 12 by 85% (. Federal 1040 ez form 85). Federal 1040 ez form If line 12 is zero, enter -0- 16. Federal 1040 ez form       17. Federal 1040 ez form Add lines 15 and 16 17. Federal 1040 ez form       18. Federal 1040 ez form Multiply line 1 by 85% (. Federal 1040 ez form 85) 18. Federal 1040 ez form       19. Federal 1040 ez form Taxable benefits. Federal 1040 ez form Enter the smaller of line 17 or line 18. Federal 1040 ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Federal 1040 ez form         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Federal 1040 ez form         Example 3. Federal 1040 ez form Joe and Betty Johnson file a joint return on Form 1040 for 2013. Federal 1040 ez form Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Federal 1040 ez form Joe's Form RRB-1099 shows $10,000 in box 5. Federal 1040 ez form Betty is a retired government worker and received a fully taxable pension of $38,000. Federal 1040 ez form They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Federal 1040 ez form S. Federal 1040 ez form savings bond. Federal 1040 ez form The savings bond interest qualified for the exclusion. Federal 1040 ez form They figure their taxable benefits by completing Worksheet 1 below. Federal 1040 ez form Because they have qualified U. Federal 1040 ez form S. Federal 1040 ez form savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Federal 1040 ez form On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Federal 1040 ez form More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Federal 1040 ez form (See Maximum taxable part under How Much Is Taxable earlier. Federal 1040 ez form ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Federal 1040 ez form Filled-in Worksheet 1. Federal 1040 ez form Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Federal 1040 ez form Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Federal 1040 ez form None of your benefits are taxable for 2013. Federal 1040 ez form For more information, see Repayments More Than Gross Benefits . Federal 1040 ez form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Federal 1040 ez form S. Federal 1040 ez form Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Federal 1040 ez form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Federal 1040 ez form 1. Federal 1040 ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Federal 1040 ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Federal 1040 ez form $10,000         2. Federal 1040 ez form Enter one-half of line 1 2. Federal 1040 ez form 5,000     3. Federal 1040 ez form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Federal 1040 ez form 40,500     4. Federal 1040 ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Federal 1040 ez form -0-     5. Federal 1040 ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Federal 1040 ez form -0-     6. Federal 1040 ez form Combine lines 2, 3, 4, and 5 6. Federal 1040 ez form 45,500     7. Federal 1040 ez form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Federal 1040 ez form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Federal 1040 ez form -0-     8. Federal 1040 ez form Is the amount on line 7 less than the amount on line 6?             No. Federal 1040 ez form None of your social security benefits are taxable. Federal 1040 ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Federal 1040 ez form             Yes. Federal 1040 ez form Subtract line 7 from line 6 8. Federal 1040 ez form 45,500     9. Federal 1040 ez form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Federal 1040 ez form 32,000       Note. Federal 1040 ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Federal 1040 ez form 85) and enter the result on line 17. Federal 1040 ez form Then go to line 18. Federal 1040 ez form         10. Federal 1040 ez form Is the amount on line 9 less than the amount on line 8?             No. Federal 1040 ez form None of your benefits are taxable. Federal 1040 ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Federal 1040 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Federal 1040 ez form             Yes. Federal 1040 ez form Subtract line 9 from line 8 10. Federal 1040 ez form 13,500     11. Federal 1040 ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Federal 1040 ez form 12,000     12. Federal 1040 ez form Subtract line 11 from line 10. Federal 1040 ez form If zero or less, enter -0- 12. Federal 1040 ez form 1,500     13. Federal 1040 ez form Enter the smaller of line 10 or line 11 13. Federal 1040 ez form 12,000     14. Federal 1040 ez form Enter one-half of line 13 14. Federal 1040 ez form 6,000     15. Federal 1040 ez form Enter the smaller of line 2 or line 14 15. Federal 1040 ez form 5,000     16. Federal 1040 ez form Multiply line 12 by 85% (. Federal 1040 ez form 85). Federal 1040 ez form If line 12 is zero, enter -0- 16. Federal 1040 ez form 1,275     17. Federal 1040 ez form Add lines 15 and 16 17. Federal 1040 ez form 6,275     18. Federal 1040 ez form Multiply line 1 by 85% (. Federal 1040 ez form 85) 18. Federal 1040 ez form 8,500     19. Federal 1040 ez form Taxable benefits. Federal 1040 ez form Enter the smaller of line 17 or line 18. Federal 1040 ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Federal 1040 ez form $6,275       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Federal 1040 ez form         Filled-in Worksheet 1. Federal 1040 ez form Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Federal 1040 ez form Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Federal 1040 ez form None of your benefits are taxable for 2013. Federal 1040 ez form For more information, see Repayments More Than Gross Benefits . Federal 1040 ez form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Federal 1040 ez form S. Federal 1040 ez form Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Federal 1040 ez form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Federal 1040 ez form 1. Federal 1040 ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Federal 1040 ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Federal 1040 ez form $4,000         2. Federal 1040 ez form Enter one-half of line 1 2. Federal 1040 ez form 2,000     3. Federal 1040 ez form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Federal 1040 ez form 8,000     4. Federal 1040 ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Federal 1040 ez form -0-     5. Federal 1040 ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Federal 1040 ez form -0-     6. Federal 1040 ez form Combine lines 2, 3, 4, and 5 6. Federal 1040 ez form 10,000     7. Federal 1040 ez form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Federal 1040 ez form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Federal 1040 ez form -0-     8. Federal 1040 ez form Is the amount on line 7 less than the amount on line 6?             No. Federal 1040 ez form None of your social security benefits are taxable. Federal 1040 ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Federal 1040 ez form             Yes. Federal 1040 ez form Subtract line 7 from line 6 8. Federal 1040 ez form 10,000     9. Federal 1040 ez form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Federal 1040 ez form         Note. Federal 1040 ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Federal 1040 ez form 85) and enter the result on line 17. Federal 1040 ez form Then go to line 18. Federal 1040 ez form         10. Federal 1040 ez form Is the amount on line 9 less than the amount on line 8?             No. Federal 1040 ez form None of your benefits are taxable. Federal 1040 ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Federal 1040 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Federal 1040 ez form             Yes. Federal 1040 ez form Subtract line 9 from line 8 10. Federal 1040 ez form       11. Federal 1040 ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Federal 1040 ez form       12. Federal 1040 ez form Subtract line 11 from line 10. Federal 1040 ez form If zero or less, enter -0- 12. Federal 1040 ez form       13. Federal 1040 ez form Enter the smaller of line 10 or line 11 13. Federal 1040 ez form       14. Federal 1040 ez form Enter one-half of line 13 14. Federal 1040 ez form       15. Federal 1040 ez form Enter the smaller of line 2 or line 14 15. Federal 1040 ez form       16. Federal 1040 ez form Multiply line 12 by 85% (. Federal 1040 ez form 85). Federal 1040 ez form If line 12 is zero, enter -0- 16. Federal 1040 ez form       17. Federal 1040 ez form Add lines 15 and 16 17. Federal 1040 ez form 8,500     18. Federal 1040 ez form Multiply line 1 by 85% (. Federal 1040 ez form 85) 18. Federal 1040 ez form 3,400     19. Federal 1040 ez form Taxable benefits. Federal 1040 ez form Enter the smaller of line 17 or line 18. Federal 1040 ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Federal 1040 ez form $3,400       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Federal 1040 ez form         Example 4. Federal 1040 ez form Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Federal 1040 ez form Bill earned $8,000 during 2013. Federal 1040 ez form The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). Federal 1040 ez form Bill figures his taxable benefits by completing Worksheet 1 below. Federal 1040 ez form He must include 85% of his social security benefits in his taxable income because he is married filing separately and lived with his spouse during 2013. Federal 1040 ez form See How Much Is Taxable earlier. Federal 1040 ez form Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Federal 1040 ez form Lump-Sum Election You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. Federal 1040 ez form This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Federal 1040 ez form No part of the lump-sum death benefit is subject to tax. Federal 1040 ez form Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Federal 1040 ez form However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Federal 1040 ez form You can elect this method if it lowers your taxable benefits. Federal 1040 ez form Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. Federal 1040 ez form Then you subtract any taxable benefits for that year that you previously reported. Federal 1040 ez form The remainder is the taxable part of the lump-sum payment. Federal 1040 ez form Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Federal 1040 ez form Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Federal 1040 ez form Do not file an amended return for the earlier year. Federal 1040 ez form Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Federal 1040 ez form Complete Worksheet 1 in this publication. Federal 1040 ez form Complete Worksheet 2 and Worksheet 3 as appropriate. Federal 1040 ez form Use Worksheet 2 if your lump-sum payment was for a year after 1993. Federal 1040 ez form Use Worksheet 3 if it was for 1993 or an earlier year. Federal 1040 ez form Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Federal 1040 ez form Complete Worksheet 4. Federal 1040 ez form Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Federal 1040 ez form If the taxable benefits on Worksheet 4 are lower than the taxable benefits on Worksheet 1, you can elect to report the lower amount on your return. Federal 1040 ez form Making the election. Federal 1040 ez form   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. Federal 1040 ez form Do not attach the completed worksheets to your return. Federal 1040 ez form Keep them with your records. Federal 1040 ez form    Once you elect this method of figuring the taxable part of a lump-sum payment, you can revoke your election only with the consent of the IRS. Federal 1040 ez form Lump-sum payment reported on Form SSA-1099 or RRB-1099. Federal 1040 ez form   If you received a lump-sum payment in 2013 that includes benefits for one or more earlier years after 1983, it will be included in box 3 of either Form SSA-1099 or Form RRB-1099. Federal 1040 ez form That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Federal 1040 ez form The form will also show the year (or years) the payment is for. Federal 1040 ez form However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Federal 1040 ez form You must contact the RRB for a breakdown by year for any amount shown in box 9. Federal 1040 ez form Example Jane Jackson is single. Federal 1040 ez form In 2012 she applied for social security disability benefits but was told she was ineligible. Federal 1040 ez form She appealed the decision and won. Federal 1040 ez form In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. Federal 1040 ez form Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Federal 1040 ez form Jane's other income for 2012 and 2013 is as follows. Federal 1040 ez form   Income 2012 2013     Wages $20,000 $ 3,500     Interest income 2,000 2,500     Dividend income 1,000 1,500     Fully taxable pension   18,000     Total $23,000 $25,500   To see if the lump-sum election method results in lower taxable benefits, she completes Worksheets 1, 2, and 4 from this publication. Federal 1040 ez form She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Federal 1040 ez form Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Federal 1040 ez form She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Federal 1040 ez form She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Federal 1040 ez form After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Federal 1040 ez form Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Federal 1040 ez form To do this, she prints “LSE” to the left of Form 1040, line 20a. Federal 1040 ez form She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Federal 1040 ez form Jane's filled-in worksheets (1, 2, and 4) follow. Federal 1040 ez form Jane Jackson's Filled-in Worksheet 1. Federal 1040 ez form Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Federal 1040 ez form Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Federal 1040 ez form None of your benefits are taxable for 2013. Federal 1040 ez form For more information, see Repayments More Than Gross Benefits . Federal 1040 ez form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Federal 1040 ez form S. Federal 1040 ez form Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Federal 1040 ez form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Federal 1040 ez form 1. Federal 1040 ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Federal 1040 ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Federal 1040 ez form $11,000         2. Federal 1040 ez form Enter one-half of line 1 2. Federal 1040 ez form 5,500     3. Federal 1040 ez form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Federal 1040 ez form 25,500     4. Federal 1040 ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Federal 1040 ez form -0-     5. Federal 1040 ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Federal 1040 ez form -0-     6. Federal 1040 ez form Combine lines 2, 3, 4, and 5 6. Federal 1040 ez form 31,000     7. Federal 1040 ez form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Federal 1040 ez form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Federal 1040 ez form -0-     8. Federal 1040 ez form Is the amount on line 7 less than the amount on line 6?             No. Federal 1040 ez form None of your social security benefits are taxable. Federal 1040 ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Federal 1040 ez form             Yes. Federal 1040 ez form Subtract line 7 from line 6 8. Federal 1040 ez form 31,000     9. Federal 1040 ez form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Federal 1040 ez form 25,000       Note. Federal 1040 ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Federal 1040 ez form 85) and enter the result on line 17. Federal 1040 ez form Then go to line 18. Federal 1040 ez form         10. Federal 1040 ez form Is the amount on line 9 less than the amount on line 8?             No. Federal 1040 ez form None of your benefits are taxable. Federal 1040 ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Federal 1040 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Federal 1040 ez form             Yes. Federal 1040 ez form Subtract line 9 from line 8 10. Federal 1040 ez form 6,000     11. Federal 1040 ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Federal 1040 ez form 9,000     12. Federal 1040 ez form Subtract line 11 from line 10. Federal 1040 ez form If zero or less, enter -0- 12. Federal 1040 ez form -0-     13. Federal 1040 ez form Enter the smaller of line 10 or line 11 13. Federal 1040 ez form 6,000     14. Federal 1040 ez form Enter one-half of line 13 14. Federal 1040 ez form 3,000     15. Federal 1040 ez form Enter the smaller of line 2 or line 14 15. Federal 1040 ez form 3,000     16. Federal 1040 ez form Multiply line 12 by 85% (. Federal 1040 ez form 85). Federal 1040 ez form If line 12 is zero, enter -0- 16. Federal 1040 ez form -0-     17. Federal 1040 ez form Add lines 15 and 16 17. Federal 1040 ez form 3,000     18. Federal 1040 ez form Multiply line 1 by 85% (. Federal 1040 ez form 85) 18. Federal 1040 ez form 9,350     19. Federal 1040 ez form Taxable benefits. Federal 1040 ez form Enter the smaller of line 17 or line 18. Federal 1040 ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Federal 1040 ez form $3,000       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Federal 1040 ez form         Jane Jackson's Filled-in Worksheet 2. Federal 1040 ez form Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Federal 1040 ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Federal 1040 ez form $2,000           Note. Federal 1040 ez form If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Federal 1040 ez form Otherwise, go on to line 2. Federal 1040 ez form             2. Federal 1040 ez form Enter one-half of line 1 2. Federal 1040 ez form 1,000   3. Federal 1040 ez form Enter your adjusted gross income for the earlier year 3. Federal 1040 ez form 23,000   4. Federal 1040 ez form Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Federal 1040 ez form S. Federal 1040 ez form savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Federal 1040 ez form -0-   5. Federal 1040 ez form Enter any tax-exempt interest received in the earlier year 5. Federal 1040 ez form -0-   6. Federal 1040 ez form Add lines 2 through 5 6. Federal 1040 ez form 24,000   7. Federal 1040 ez form Enter your taxable benefits for the earlier year that you previously reported 7. Federal 1040 ez form -0-   8. Federal 1040 ez form Subtract line 7 from line 6 8. Federal 1040 ez form 24,000   9. Federal 1040 ez form If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. Federal 1040 ez form 25,000     Note. Federal 1040 ez form If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. Federal 1040 ez form 85) and enter the result on line 17. Federal 1040 ez form Then go to line 18. Federal 1040 ez form         10. Federal 1040 ez form Is the amount on line 8 more than the amount on line 9?       No. Federal 1040 ez form Skip lines 10 through 20 and enter -0- on line 21. Federal 1040 ez form       Yes. Federal 1040 ez form Subtract line 9 from line 8 10. Federal 1040 ez form     11. Federal 1040 ez form Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. Federal 1040 ez form     12. Federal 1040 ez form Subtract line 11 from line 10. Federal 1040 ez form If zero or less, enter -0- 12. Federal 1040 ez form     13. Federal 1040 ez form Enter the smaller of line 10 or line 11 13. Federal 1040 ez form     14. Federal 1040 ez form Enter one-half of line 13 14. Federal 1040 ez form     15. Federal 1040 ez form Enter the smaller of line 2 or line 14 15. Federal 1040 ez form     16. Federal 1040 ez form Multiply line 12 by 85% (. Federal 1040 ez form 85). Federal 1040 ez form If line 12 is zero, enter -0- 16. Federal 1040 ez form     17. Federal 1040 ez form Add lines 15 and 16 17. Federal 1040 ez form     18. Federal 1040 ez form Multiply line 1 by 85% (. Federal 1040 ez form 85) 18. Federal 1040 ez form     19. Federal 1040 ez form Refigured taxable benefits. Federal 1040 ez form Enter the smaller of line 17 or line 18 19. Federal 1040 ez form     20. Federal 1040 ez form Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Federal 1040 ez form     21. Federal 1040 ez form Additional taxable benefits. Federal 1040 ez form Subtract line 20 from line 19. Federal 1040 ez form Also enter this amount on Worksheet 4, line 20 21. Federal 1040 ez form -0-     Do not file an amended return for this earlier year. Federal 1040 ez form Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Federal 1040 ez form   Jane Jackson's Filled-in Worksheet 4. Federal 1040 ez form Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3)     Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet. Federal 1040 ez form 1. Federal 1040 ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2013, minus the lump-sum payment for years before 2013 1. Federal 1040 ez form $9,000         Note. Federal 1040 ez form If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Federal 1040 ez form Otherwise, go on to line 2. Federal 1040 ez form           2. Federal 1040 ez form Enter one-half of line 1 2. Federal 1040 ez form 4,500   3. Federal 1040 ez form Enter the amount from Worksheet 1, line 3 3. Federal 1040 ez form 25,500   4. Federal 1040 ez form Enter the amount from Worksheet 1, line 4 4. Federal 1040 ez form -0-   5. Federal 1040 ez form Enter the amount from Worksheet 1, line 5 5. Federal 1040 ez form -0-   6. Federal 1040 ez form Combine lines 2, 3, 4, and 5 6. Federal 1040 ez form 30,000   7. Federal 1040 ez form Enter the amount from Worksheet 1, line 7 7. Federal 1040 ez form -0-   8. Federal 1040 ez form Subtract line 7 from line 6 8. Federal 1040 ez form 30,000   9. Federal 1040 ez form Enter the amount from Worksheet 1, line 9. Federal 1040 ez form But if you are married filing separately and lived with your spouse at any time during 2013, skip lines 9 through 16; multiply line 8 by 85% (. Federal 1040 ez form 85) and enter the result on line 17. Federal 1040 ez form Then, go to line 18 9. Federal 1040 ez form 25,000   10. Federal 1040 ez form Is the amount on line 8 more than the amount on line 9? No. Federal 1040 ez form Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Federal 1040 ez form  Yes. Federal 1040 ez form Subtract line 9 from line 8 10. Federal 1040 ez form 5,000   11. Federal 1040 ez form Enter the amount from Worksheet 1, line 11 11. Federal 1040 ez form 9,000   12. Federal 1040 ez form Subtract line 11 from line 10. Federal 1040 ez form If zero or less, enter -0- 12. Federal 1040 ez form -0-   13. Federal 1040 ez form Enter the smaller of line 10 or line 11 13. Federal 1040 ez form 5,000   14. Federal 1040 ez form Enter one-half of line 13 14. Federal 1040 ez form 2,500   15. Federal 1040 ez form Enter the smaller of line 2 or line 14 15. Federal 1040 ez form 2,500   16. Federal 1040 ez form Multiply line 12 by 85% (. Federal 1040 ez form 85). Federal 1040 ez form If line 12 is zero, enter -0- 16. Federal 1040 ez form -0-   17. Federal 1040 ez form Add lines 15 and 16 17. Federal 1040 ez form 2,500   18. Federal 1040 ez form Multiply line 1 by 85% (. Federal 1040 ez form 85) 18. Federal 1040 ez form 7,650   19. Federal 1040 ez form Enter the smaller of line 17 or line 18 19. Federal 1040 ez form 2,500   20. Federal 1040 ez form Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for which the lump-sum payment was received 20. Federal 1040 ez form -0-   21. Federal 1040 ez form Taxable benefits under lump-sum election method. Federal 1040 ez form Add lines 19 and 20 21. Federal 1040 ez form $2,500   Next. Federal 1040 ez form Is line 21 above smaller than Worksheet 1, line 19? No. Federal 1040 ez form Do not use this method to figure your taxable benefits. Federal 1040 ez form Follow the instructions on Worksheet 1 to report your benefits. Federal 1040 ez form  Yes. Federal 1040 ez form You can elect to report your taxable benefits under this method. Federal 1040 ez form To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Federal 1040 ez form If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Federal 1040 ez form Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Federal 1040 ez form Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Federal 1040 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Federal 1040 ez form   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Federal 1040 ez form Disability payments. Federal 1040 ez form   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Federal 1040 ez form If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Federal 1040 ez form If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Federal 1040 ez form Claim the deduction or credit in the same way explained under Repayment of benefits received in an earlier year in the section Repayments More Than Gross Benefits , later. Federal 1040 ez form Legal expenses. Federal 1040 ez form   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Federal 1040 ez form   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Federal 1040 ez form Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Federal 1040 ez form If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Federal 1040 ez form Do not use Worksheet 1 in this case. Federal 1040 ez form If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Federal 1040 ez form If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Federal 1040 ez form Joint return. Federal 1040 ez form   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Federal 1040 ez form You do this to get your net benefits when figuring if your combined benefits are taxable. Federal 1040 ez form Example. Federal 1040 ez form John and Mary file a joint return for 2013. Federal 1040 ez form John received Form SSA-1099 showing $3,000 in box 5. Federal 1040 ez form Mary also received Form SSA-1099 and the amount in box 5 was ($500). Federal 1040 ez form John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Federal 1040 ez form Repayment of benefits received in an earlier year. Federal 1040 ez form   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Federal 1040 ez form Deduction $3,000 or less. Federal 1040 ez form   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Federal 1040 ez form Claim it on Schedule A (Form 1040), line 23. Federal 1040 ez form Deduction more than $3,000. Federal 1040 ez form   If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Federal 1040 ez form Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Federal 1040 ez form For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Federal 1040 ez form Then refigure the tax for that year. Federal 1040 ez form Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Federal 1040 ez form Subtract the result in (c) from the result in (a). Federal 1040 ez form   Compare the tax figured in methods (1) and (2). Federal 1040 ez form Your tax for 2013 is the smaller of the two amounts. Federal 1040 ez form If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Federal 1040 ez form If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Federal 1040 ez form Check box d and enter “I. Federal 1040 ez form R. Federal 1040 ez form C. Federal 1040 ez form 1341” in the space next to that box. Federal 1040 ez form If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Federal 1040 ez form Worksheets Blank Worksheets 1 through 4 are provided in this section: Worksheet 1, Figuring Your Taxable Benefits; Worksheet 2, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993); Worksheet 3, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994); Worksheet 4, Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3). Federal 1040 ez form Worksheet 1. Federal 1040 ez form Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Federal 1040 ez form Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Federal 1040 ez form None of your benefits are taxable for 2013. Federal 1040 ez form For more information, see Repayments More Than Gross Benefits . Federal 1040 ez form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Federal 1040 ez form S. Federal 1040 ez form Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Federal 1040 ez form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Federal 1040 ez form 1. Federal 1040 ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Federal 1040 ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Federal 1040 ez form           2. Federal 1040 ez form Enter one-half of line 1 2. Federal 1040 ez form       3. Federal 1040 ez form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Federal 1040 ez form       4. Federal 1040 ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Federal 1040 ez form       5. Federal 1040 ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Federal 1040 ez form       6. Federal 1040 ez form Combine lines 2, 3, 4, and 5 6. Federal 1040 ez form       7. Federal 1040 ez form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Federal 1040 ez form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Federal 1040 ez form       8. Federal 1040 ez form Is the amount on line 7 less than the amount on line 6?             No. Federal 1040 ez form None of your social security benefits are taxable. Federal 1040 ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Federal 1040 ez form             Yes. Federal 1040 ez form Subtract line 7 from line 6 8. Federal 1040 ez form       9. Federal 1040 ez form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Federal 1040 ez form         Note. Federal 1040 ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Federal 1040 ez form 85) and enter the result on line 17. Federal 1040 ez form Then go to line 18. Federal 1040 ez form         10. Federal 1040 ez form Is the amount on line 9 less than the amount on line 8?             No. Federal 1040 ez form None of your benefits are taxable. Federal 1040 ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Federal 1040 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Federal 1040 ez form             Yes. Federal 1040 ez form Subtract line 9 from line 8 10. Federal 1040 ez form       11. Federal 1040 ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Federal 1040 ez form       12. Federal 1040 ez form Subtract line 11 from line 10. Federal 1040 ez form If zero or less, enter -0- 12. Federal 1040 ez form       13. Federal 1040 ez form Enter the smaller of line 10 or line 11 13. Federal 1040 ez form       14. Federal 1040 ez form Enter one-half of line 13 14. Federal 1040 ez form       15. Federal 1040 ez form Enter the smaller of line 2 or line 14 15. Federal 1040 ez form       16. Federal 1040 ez form Multiply line 12 by 85% (. Federal 1040 ez form 85). Federal 1040 ez form If line 12 is zero, enter -0- 16. Federal 1040 ez form       17. Federal 1040 ez form Add lines 15 and 16 17. Federal 1040 ez form       18. Federal 1040 ez form Multiply line 1 by 85% (. Federal 1040 ez form 85) 18. Federal 1040 ez form       19. Federal 1040 ez form Taxable benefits. Federal 1040 ez form Enter the smaller of line 17 or line 18. Federal 1040 ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Federal 1040 ez form         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Federal 1040 ez form         Worksheet 2. Federal 1040 ez form Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Federal 1040 ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Federal 1040 ez form             Note. Federal 1040 ez form If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Federal 1040 ez form Otherwise, go on to line 2. Federal 1040 ez form             2. Federal 1040 ez form Enter one-half of line 1 2. Federal 1040 ez form     3. Federal 1040 ez form Enter your adjusted gross income for the earlier year 3. Federal 1040 ez form     4. Federal 1040 ez form Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Federal 1040 ez form S. Federal 1040 ez form savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Federal 1040 ez form     5. Federal 1040 ez form Enter any tax-exempt interest received in the earlier year 5. Federal 1040 ez form     6. Federal 1040 ez form Add lines 2 through 5 6. Federal 1040 ez form     7. Federal 1040 ez form Enter your taxable benefits for the earlier year that you previously reported 7. Federal 1040 ez form     8. Federal 1040 ez form Subtract line 7 from line 6 8. Federal 1040 ez form     9. Federal 1040 ez form If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. Federal 1040 ez form       Note. Federal 1040 ez form If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. Federal 1040 ez form 85) and enter the result on line 17. Federal 1040 ez form Then go to line 18. Federal 1040 ez form         10. Federal 1040 ez form Is the amount on line 8 more than the amount on line 9?       No. Federal 1040 ez form Skip lines 10 through 20 and enter -0- on line 21. Federal 1040 ez form       Yes. Federal 1040 ez form Subtract line 9 from line 8 10. Federal 1040 ez form     11. Federal 1040 ez form Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. Federal 1040 ez form     12. Federal 1040 ez form Subtract line 11 from line 10. Federal 1040 ez form If zero or less, enter -0- 12. Federal 1040 ez form     13. Federal 1040 ez form Enter the smaller of line 10 or line 11 13. Federal 1040 ez form     14. Federal 1040 ez form Enter one-half of line 13 14. Federal 1040 ez form     15. Federal 1040 ez form Enter the smaller of line 2 or line 14 15. Federal 1040 ez form     16. Federal 1040 ez form Multiply line 12 by 85% (. Federal 1040 ez form 85). Federal 1040 ez form If line 12 is zero, enter -0- 16. Federal 1040 ez form     17. Federal 1040 ez form Add lines 15 and 16 17. Federal 1040 ez form     18. Federal 1040 ez form Multiply line 1 by 85% (. Federal 1040 ez form 85) 18. Federal 1040 ez form     19. Federal 1040 ez form Refigured taxable benefits. Federal 1040 ez form Enter the smaller of line 17 or line 18 19. Federal 1040 ez form     20. Federal 1040 ez form Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Federal 1040 ez form     21. Federal 1040 ez form Additional taxable benefits. Federal 1040 ez form Subtract line 20 from line 19. Federal 1040 ez form Also enter this amount on Worksheet 4, line 20 21. Federal 1040 ez form       Do not file an amended return for this earlier year. Federal 1040 ez form Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Federal 1040 ez form   Worksheet 3. Federal 1040 ez form Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Federal 1040 ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Federal 1040 ez form           Note. Federal 1040 ez form If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Federal 1040 ez form Otherwise, go on to line 2. Federal 1040 ez form           2. Federal 1040 ez form Enter one-half of line 1 2. Federal 1040 ez form     3. Federal 1040 ez form Enter your adjusted gross income for the earlier year 3. Federal 1040 ez form     4. Federal 1040 ez form Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Federal 1040 ez form S. Federal 1040 ez form savings bond interest (Form 8815) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Federal 1040 ez form     5. Federal 1040 ez form Enter any tax-exempt interest received in the earlier year 5. Federal 1040 ez form     6. Federal 1040 ez form Add lines 2 through 5 6. Federal 1040 ez form     7. Federal 1040 ez form Enter your taxable benefits for the earlier year that you previously reported 7. Federal 1040 ez form     8. Federal 1040 ez form Subtract line 7 from line 6 8. Federal 1040 ez form     9. Federal 1040 ez form Enter $25,000 ($32,000 if married filing jointly for the earlier year; $-0- if married filing separately for the earlier year and you lived with your spouse at any time during the earlier year) 9. Federal 1040 ez form     10. Federal 1040 ez form Is the amount on line 8 more than the amount on line 9? No. Federal 1040 ez form Skip lines 10 through 13 and enter -0- on line 14. Federal 1040 ez form  Yes. Federal 1040 ez form Subtract line 9 from line 8. Federal 1040 ez form 10. Federal 1040 ez form     11. Federal 1040 ez form Enter one-half of line 10 11. Federal 1040 ez form     12. Federal 1040 ez form Refigured taxable benefits. Federal 1040 ez form Enter the smaller of line 2 or line 11 12. Federal 1040 ez form     13. Federal 1040 ez form Enter your taxable benefits for the earlier year (or as refigured due to a previous