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Federal Income Tax Form 1040x

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Federal Income Tax Form 1040x

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

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If you use part of your home for business, you may be able to deduct expenses for the business use of your home. The home office deduction is available for homeowners and renters, and applies to all types of homes. 

Simplified Option

For taxable years starting on, or after, January 1, 2013 (filed beginning in 2014), you now have a simpler option for computing the business use of your home (IRS Revenue Procedure 2013-13, January 15, 2013). The standard method has some calculation, allocation, and substantiation requirements that are complex and burdensome for small business owners. This new simplified option can significantly reduce recordkeeping burden by allowing a qualified taxpayer to multiply a prescribed rate by the allowable square footage of the office in lieu of determining actual expenses.

Regular Method

Taxpayers using the regular method (required for tax years 2012 and prior), instead of the optional method, must determine the actual expenses of their home office. These expenses may include mortgage interest, insurance, utilities, repairs, and depreciation. Generally, when using the regular method, deductions for a home office are based on the percentage of your home devoted to business use. So, if you use a whole room or part of a room for conducting your business, you need to figure out the percentage of your home devoted to your business activities.

Requirements to Claim the Deduction

Regardless of the method chosen, there are two basic requirements for your home to qualify as a deduction:

1. Regular and Exclusive Use.

You must regularly use part of your home exclusively for conducting business. For example, if you use an extra room to run your business, you can take a home office deduction for that extra room.

2. Principal Place of Your Business.

You must show that you use your home as your principal place of business. If you conduct business at a location outside of your home, but also use your home substantially and regularly to conduct business, you may qualify for a home office deduction. For example, if you have in-person meetings with patients, clients, or customers in your home in the normal course of your business, even though you also carry on business at another location, you can deduct your expenses for the part of your home used exclusively and regularly for business. You can deduct expenses for a separate free-standing structure, such as a studio, garage, or barn, if you use it exclusively and regularly for your business. The structure does not have to be your principal place of business or the only place where you meet patients, clients, or customers.

Generally, deductions for a home office are based on the percentage of your home devoted to business use. So, if you use a whole room or part of a room for conducting your business, you need to figure out the percentage of your home devoted to your business activities.

Additional tests for employee use. If you are an employee and you use a part of your home for business, you may qualify for a deduction for its business use. You must meet the tests discussed above plus:

  • Your business use must be for the convenience of your employer, and
  • You must not rent any part of your home to your employer and use the rented portion to perform services as an employee for that employer.

If the use of the home office is merely appropriate and helpful, you cannot deduct expenses for the business use of your home.

For a full explanation of tax deductions for your home office refer to Publication 587, Business Use of Your Home. In this publication you will find:

  • Requirements for qualifying to deduct expenses (including special rules for storing inventory or product samples).
  • Types of expenses you can deduct.
  • How to figure the deduction (including depreciation of your home).
  • Special rules for daycare providers.
  • Tax implications of selling a home that was used partly for business.
  • Records you should keep
  • Where to deduct your expenses (including Form 8829, Expenses for Business Use of Your Home (PDF), required if you are self-employed and claiming this deduction using the regular method).

The rules in the publication apply to individuals.

Page Last Reviewed or Updated: 03-Feb-2014

The Federal Income Tax Form 1040x

Federal income tax form 1040x 5. Federal income tax form 1040x   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Federal income tax form 1040x You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Federal income tax form 1040x By selecting the method that is best for you, you will have quick and easy access to tax help. Federal income tax form 1040x Free help with your tax return. Federal income tax form 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. Federal income tax form 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Federal income tax form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Federal income tax form 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Federal income tax form 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Federal income tax form 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Federal income tax form 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Federal income tax form 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Federal income tax form 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Federal income tax form 1040x aarp. Federal income tax form 1040x org/money/taxaide or call 1-888-227-7669. Federal income tax form 1040x For more information on these programs, go to IRS. Federal income tax form 1040x gov and enter “VITA” in the search box. Federal income tax form 1040x Internet. Federal income tax form 1040x    IRS. Federal income tax form 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Federal income tax form 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Federal income tax form 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Federal income tax form 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Federal income tax form 1040x gov or download the IRS2Go app and select the Refund Status option. Federal income tax form 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Federal income tax form 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Federal income tax form 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Federal income tax form 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Federal income tax form 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Federal income tax form 1040x No need to wait on the phone or stand in line. Federal income tax form 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Federal income tax form 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Federal income tax form 1040x New subject areas are added on a regular basis. Federal income tax form 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Federal income tax form 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Federal income tax form 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Federal income tax form 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Federal income tax form 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Federal income tax form 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Federal income tax form 1040x You can also ask the IRS to mail a return or an account transcript to you. Federal income tax form 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Federal income tax form 1040x gov or by calling 1-800-908-9946. Federal income tax form 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Federal income tax form 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Federal income tax form 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Federal income tax form 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Federal income tax form 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Federal income tax form 1040x gov and enter Where's My Amended Return? in the search box. Federal income tax form 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Federal income tax form 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Federal income tax form 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Federal income tax form 1040x gov. Federal income tax form 1040x Select the Payment tab on the front page of IRS. Federal income tax form 1040x gov for more information. Federal income tax form 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Federal income tax form 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Federal income tax form 1040x gov. Federal income tax form 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Federal income tax form 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Federal income tax form 1040x gov. Federal income tax form 1040x Request an Electronic Filing PIN by going to IRS. Federal income tax form 1040x gov and entering Electronic Filing PIN in the search box. Federal income tax form 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Federal income tax form 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Federal income tax form 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Federal income tax form 1040x An employee can answer questions about your tax account or help you set up a payment plan. Federal income tax form 1040x Before you visit, check the Office Locator on IRS. Federal income tax form 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Federal income tax form 1040x If you have a special need, such as a disability, you can request an appointment. Federal income tax form 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Federal income tax form 1040x Apply for an Employer Identification Number (EIN). Federal income tax form 1040x Go to IRS. Federal income tax form 1040x gov and enter Apply for an EIN in the search box. Federal income tax form 1040x Read the Internal Revenue Code, regulations, or other official guidance. Federal income tax form 1040x Read Internal Revenue Bulletins. Federal income tax form 1040x Sign up to receive local and national tax news and more by email. Federal income tax form 1040x Just click on “subscriptions” above the search box on IRS. Federal income tax form 1040x gov and choose from a variety of options. Federal income tax form 1040x Phone. Federal income tax form 1040x    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Federal income tax form 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Federal income tax form 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Federal income tax form 1040x gov, or download the IRS2Go app. Federal income tax form 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Federal income tax form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Federal income tax form 1040x Most VITA and TCE sites offer free electronic filing. Federal income tax form 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Federal income tax form 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Federal income tax form 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Federal income tax form 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Federal income tax form 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Federal income tax form 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Federal income tax form 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Federal income tax form 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Federal income tax form 1040x Note, the above information is for our automated hotline. Federal income tax form 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Federal income tax form 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Federal income tax form 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Federal income tax form 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Federal income tax form 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Federal income tax form 1040x You should receive your order within 10 business days. Federal income tax form 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Federal income tax form 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Federal income tax form 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Federal income tax form 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Federal income tax form 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Federal income tax form 1040x Mail. Federal income tax form 1040x   You can send your order for forms, instructions, and publications to the address below. Federal income tax form 1040x You should receive a response within 10 business days after your request is received. Federal income tax form 1040x Internal Revenue Service 1201 N. Federal income tax form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Federal income tax form 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Federal income tax form 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Federal income tax form 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Federal income tax form 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Federal income tax form 1040x You face (or your business is facing) an immediate threat of adverse action. Federal income tax form 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Federal income tax form 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Federal income tax form 1040x Here's why we can help: TAS is an independent organization within the IRS. Federal income tax form 1040x Our advocates know how to work with the IRS. Federal income tax form 1040x Our services are free and tailored to meet your needs. Federal income tax form 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Federal income tax form 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Federal income tax form 1040x irs. Federal income tax form 1040x gov/Advocate, or call us toll-free at 1-877-777-4778. Federal income tax form 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Federal income tax form 1040x If you know of one of these broad issues, please report it to us through our Systemic Advisory Management System at www. Federal income tax form 1040x irs. Federal income tax form 1040x gov/Advocate/Systemic-Advocacy-Management-System-SAMS. Federal income tax form 1040x Low Income Taxpayer Clinics. Federal income tax form 1040x    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Federal income tax form 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Federal income tax form 1040x Visit www. Federal income tax form 1040x irs. Federal income tax form 1040x gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Federal income tax form 1040x Prev  Up  Next   Home   More Online Publications