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File 1040 X Online

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File 1040 x online Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. File 1040 x online  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. File 1040 x online The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. File 1040 x online ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. File 1040 x online R. File 1040 x online B. File 1040 x online 553. File 1040 x online Prop. File 1040 x online Regs. File 1040 x online on Good Faith Determinations. File 1040 x online New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. File 1040 x online  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. File 1040 x online On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. File 1040 x online See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. File 1040 x online Reg. File 1040 x online 38148. File 1040 x online On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. File 1040 x online The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. File 1040 x online See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. File 1040 x online Reg. File 1040 x online 20,523. File 1040 x online Timing of when an Organization is exempt for Federal Tax Purposes. File 1040 x online  As noted in section 2. File 1040 x online 03(4) of Revenue Procedure 2013-9, 2013-2 I. File 1040 x online R. File 1040 x online B. File 1040 x online 267, the provisions in section 11. File 1040 x online 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. File 1040 x online Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. File 1040 x online In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. File 1040 x online The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. File 1040 x online Section 11. File 1040 x online 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. File 1040 x online Exempt Organizations Select Check. File 1040 x online  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. File 1040 x online It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). File 1040 x online Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. File 1040 x online Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). File 1040 x online Have filed a Form 990-N (e-Postcard) annual electronic notice. File 1040 x online  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. File 1040 x online See also Revenue Procedure 2011-33, 2011-25 I. File 1040 x online R. File 1040 x online B. File 1040 x online 887. File 1040 x online Future developments. File 1040 x online . File 1040 x online  The IRS has created a page on IRS. File 1040 x online gov for information about Publication 557, at www. File 1040 x online irs. File 1040 x online gov/pub557. File 1040 x online Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. File 1040 x online Reminders The Patient Protection and Affordable Care Act (ACA). File 1040 x online   The ACA added several new laws. File 1040 x online This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. File 1040 x online For more information, go to IRS. File 1040 x online gov and select Affordable Care Act Tax Provisions. File 1040 x online Electronic filing requirement for large organizations. File 1040 x online  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. File 1040 x online For more information, go to e-file for Charities and Non-Profits. File 1040 x online Section 501(c)(15) gross receipts. File 1040 x online   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. File 1040 x online See Notice 2006-42, 2006-19 I. File 1040 x online R. File 1040 x online B. File 1040 x online 878, Notice 2006-42. File 1040 x online Prohibited tax shelter transactions. File 1040 x online  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. File 1040 x online See T. File 1040 x online D. File 1040 x online 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. File 1040 x online R. File 1040 x online B. File 1040 x online 242. File 1040 x online See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. File 1040 x online Pension Protection Act of 2006 tax changes. File 1040 x online  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. File 1040 x online Unless otherwise noted, most of the changes became effective on August 17, 2006. File 1040 x online For key provisions, go to The Pension Protection Act of 2006. File 1040 x online Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. File 1040 x online There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. File 1040 x online There are additional standards for credit counseling organizations. File 1040 x online The definition of convention or association of churches has been modified. File 1040 x online Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. File 1040 x online The requirements of disclosure to state officials relating to exempt organizations has been modified. File 1040 x online There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. File 1040 x online There are new excise taxes on prohibited tax shelter transactions. File 1040 x online There is a modification of recordkeeping requirements for certain charitable contributions. File 1040 x online Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). File 1040 x online It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. File 1040 x online To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. File 1040 x online Organizations that are exempt under section 501(a) include those organizations described in section 501(c). File 1040 x online Section 501(c) organizations are covered in this publication. File 1040 x online Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. File 1040 x online Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. File 1040 x online Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. File 1040 x online Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). File 1040 x online Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. File 1040 x online Organizations not discussed in this publication. File 1040 x online   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. File 1040 x online These organizations (and the Code sections that apply to them) are as follows. File 1040 x online Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. File 1040 x online   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. File 1040 x online If you think your organization falls within one of these categories, contact the IRS for any additional information you need. File 1040 x online For telephone assistance, call 1-877-829-5500. File 1040 x online   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. File 1040 x online If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. File 1040 x online Organization Reference Chart. File 1040 x online   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. File 1040 x online It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. File 1040 x online It also describes each type of qualifying organization and the general nature of its activities. File 1040 x online   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. File 1040 x online Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. File 1040 x online Check the IRS website, IRS. File 1040 x online gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. File 1040 x online irs. File 1040 x online gov/charities/index. File 1040 x online html. File 1040 x online Comments and suggestions. File 1040 x online   We welcome your comments about this publication and your suggestions for future editions. File 1040 x online   You can e-mail us while visiting our website at IRS. File 1040 x online gov. File 1040 x online   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 1040 x online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 1040 x online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 1040 x online   If you wish telephone assistance, please call 1-877-829-5500. File 1040 x online This toll-free telephone service is available Monday through Friday. File 1040 x online Prev  Up  Next   Home   More Online Publications
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File 1040 x online 11. File 1040 x online   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. File 1040 x online It explains the following topics. File 1040 x online How to figure whether your benefits are taxable. File 1040 x online How to use the social security benefits worksheet (with examples). File 1040 x online How to report your taxable benefits. File 1040 x online How to treat repayments that are more than the benefits you received during the year. File 1040 x online Social security benefits include monthly retirement, survivor, and disability benefits. File 1040 x online They do not include supplemental security income (SSI) payments, which are not taxable. File 1040 x online Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. File 1040 x online They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. File 1040 x online If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. File 1040 x online These forms show the amounts received and repaid, and taxes withheld for the year. File 1040 x online You may receive more than one of these forms for the same year. File 1040 x online You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. File 1040 x online See the Appendix at the end of Publication 915 for more information. File 1040 x online Note. File 1040 x online When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. File 1040 x online What is not covered in this chapter. File 1040 x online   This chapter does not cover the tax rules for the following railroad retirement benefits. File 1040 x online Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. File 1040 x online Tier 2 benefits. File 1040 x online Vested dual benefits. File 1040 x online Supplemental annuity benefits. File 1040 x online For information on these benefits, see Publication 575, Pension and Annuity Income. File 1040 x online   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. File 1040 x online For information about these benefits, see Publication 519, U. File 1040 x online S. File 1040 x online Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. File 1040 x online   This chapter also does not cover the tax rules for foreign social security benefits. File 1040 x online These benefits are taxable as annuities, unless they are exempt from U. File 1040 x online S. File 1040 x online tax or treated as a U. File 1040 x online S. File 1040 x online social security benefit under a tax treaty. File 1040 x online Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. File 1040 x online When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. File 1040 x online S. File 1040 x online savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. File 1040 x online Children's benefits. File 1040 x online   The rules in this chapter apply to benefits received by children. File 1040 x online See Who is taxed , later. File 1040 x online Figuring total income. File 1040 x online   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. File 1040 x online If the total is more than your base amount, part of your benefits may be taxable. File 1040 x online    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. File 1040 x online Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. File 1040 x online    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. File 1040 x online If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. File 1040 x online Base amount. File 1040 x online   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. File 1040 x online Worksheet 11-1. File 1040 x online   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. File 1040 x online This is a quick way to check whether some of your benefits may be taxable. File 1040 x online Worksheet 11-1. File 1040 x online A Quick Way To Check if Your Benefits May Be Taxable A. File 1040 x online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. File 1040 x online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. File 1040 x online (If you received more than one form, combine the amounts from box 5 and enter the total. File 1040 x online ) A. File 1040 x online   Note. File 1040 x online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. File 1040 x online B. File 1040 x online Enter one-half of the amount on line A B. File 1040 x online   C. File 1040 x online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. File 1040 x online   D. File 1040 x online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. File 1040 x online   E. File 1040 x online Add lines B, C, and D E. File 1040 x online   Note. File 1040 x online Compare the amount on line E to your base amount for your filing status. File 1040 x online If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. File 1040 x online If the amount on line E is more than your base amount, some of your benefits may be taxable. File 1040 x online You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). File 1040 x online If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. File 1040 x online Example. File 1040 x online You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. File 1040 x online In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. File 1040 x online Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. File 1040 x online You also received a taxable pension of $22,800 and interest income of $500. File 1040 x online You did not have any tax-exempt interest income. File 1040 x online Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. File 1040 x online Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. File 1040 x online Filled-in Worksheet 11-1. File 1040 x online A Quick Way To Check if Your Benefits May Be Taxable A. File 1040 x online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. File 1040 x online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. File 1040 x online (If you received more than one form, combine the amounts from box 5 and enter the total. File 1040 x online ) A. File 1040 x online $11,000 Note. File 1040 x online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. File 1040 x online B. File 1040 x online Enter one-half of the amount on line A B. File 1040 x online 5,500 C. File 1040 x online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. File 1040 x online 23,300 D. File 1040 x online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. File 1040 x online -0- E. File 1040 x online Add lines B, C, and D E. File 1040 x online $28,800 Note. File 1040 x online Compare the amount on line E to your base amount for your filing status. File 1040 x online If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. File 1040 x online If the amount on line E is more than your base amount, some of your benefits may be taxable. File 1040 x online You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). File 1040 x online If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. File 1040 x online Who is taxed. File 1040 x online   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. File 1040 x online For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. File 1040 x online One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. File 1040 x online Repayment of benefits. File 1040 x online   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. File 1040 x online It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. File 1040 x online If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. File 1040 x online   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. File 1040 x online Your repayments are shown in box 4. File 1040 x online The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). File 1040 x online Use the amount in box 5 to figure whether any of your benefits are taxable. File 1040 x online Tax withholding and estimated tax. File 1040 x online   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. File 1040 x online If you choose to do this, you must complete a Form W-4V. File 1040 x online   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. File 1040 x online For details, see Publication 505 or the instructions for Form 1040-ES. File 1040 x online How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. File 1040 x online You cannot use Form 1040EZ. File 1040 x online Reporting on Form 1040. File 1040 x online   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. File 1040 x online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. File 1040 x online Reporting on Form 1040A. File 1040 x online   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. File 1040 x online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. File 1040 x online Benefits not taxable. File 1040 x online   If you are filing Form 1040EZ, do not report any benefits on your tax return. File 1040 x online If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. File 1040 x online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File 1040 x online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. File 1040 x online How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. File 1040 x online Generally, the higher that total amount, the greater the taxable part of your benefits. File 1040 x online Maximum taxable part. File 1040 x online   Generally, up to 50% of your benefits will be taxable. File 1040 x online However, up to 85% of your benefits can be taxable if either of the following situations applies to you. File 1040 x online The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). File 1040 x online You are married filing separately and lived with your spouse at any time during 2013. File 1040 x online Which worksheet to use. File 1040 x online   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. File 1040 x online You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. File 1040 x online You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. File 1040 x online In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. File 1040 x online Situation (1) does not apply and you take an exclusion for interest from qualified U. File 1040 x online S. File 1040 x online savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. File 1040 x online In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. File 1040 x online You received a lump-sum payment for an earlier year. File 1040 x online In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. File 1040 x online See Lump-sum election next. File 1040 x online Lump-sum election. File 1040 x online   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. File 1040 x online    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. File 1040 x online No part of the lump-sum death benefit is subject to tax. File 1040 x online   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. File 1040 x online However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. File 1040 x online You can elect this method if it lowers your taxable benefits. File 1040 x online Making the election. File 1040 x online   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. File 1040 x online That discussion also explains how to make the election. File 1040 x online    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. File 1040 x online Do not file an amended return for the earlier year. File 1040 x online Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. File 1040 x online Example 1. File 1040 x online George White is single and files Form 1040 for 2013. File 1040 x online He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. File 1040 x online The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. File 1040 x online To figure his taxable benefits, George completes the worksheet shown here. File 1040 x online Filled-in Worksheet 1. File 1040 x online Figuring Your Taxable Benefits 1. File 1040 x online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File 1040 x online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. File 1040 x online Enter one-half of line 1 2,990 3. File 1040 x online Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. File 1040 x online     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. File 1040 x online Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. File 1040 x online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. File 1040 x online Combine lines 2, 3, 4, and 5 31,980 7. File 1040 x online Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. File 1040 x online     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. File 1040 x online Is the amount on line 7 less than the amount on line 6?     No. File 1040 x online None of your social security benefits are taxable. File 1040 x online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File 1040 x online   Yes. File 1040 x online Subtract line 7 from line 6 31,980 9. File 1040 x online If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. File 1040 x online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. File 1040 x online 85) and enter the result on line 17. File 1040 x online Then go to line 18. File 1040 x online   10. File 1040 x online Is the amount on line 9 less than the amount on line 8?     No. File 1040 x online None of your benefits are taxable. File 1040 x online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File 1040 x online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. File 1040 x online     Yes. File 1040 x online Subtract line 9 from line 8 6,980 11. File 1040 x online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. File 1040 x online Subtract line 11 from line 10. File 1040 x online If zero or less, enter -0- -0- 13. File 1040 x online Enter the smaller of line 10 or line 11 6,980 14. File 1040 x online Enter one-half of line 13 3,490 15. File 1040 x online Enter the smaller of line 2 or line 14 2,990 16. File 1040 x online Multiply line 12 by 85% (. File 1040 x online 85). File 1040 x online If line 12 is zero, enter -0- -0- 17. File 1040 x online Add lines 15 and 16 2,990 18. File 1040 x online Multiply line 1 by 85% (. File 1040 x online 85) 5,083 19. File 1040 x online Taxable benefits. File 1040 x online Enter the smaller of line 17 or line 18. File 1040 x online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. File 1040 x online On line 20a of his Form 1040, George enters his net benefits of $5,980. File 1040 x online On line 20b, he enters his taxable benefits of $2,990. File 1040 x online Example 2. File 1040 x online Ray and Alice Hopkins file a joint return on Form 1040A for 2013. File 1040 x online Ray is retired and received a fully taxable pension of $15,500. File 1040 x online He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. File 1040 x online Alice worked during the year and had wages of $14,000. File 1040 x online She made a deductible payment to her IRA account of $1,000. File 1040 x online Ray and Alice have two savings accounts with a total of $250 in taxable interest income. File 1040 x online They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. File 1040 x online They find none of Ray's social security benefits are taxable. File 1040 x online On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. File 1040 x online Filled-in Worksheet 1. File 1040 x online Figuring Your Taxable Benefits 1. File 1040 x online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File 1040 x online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. File 1040 x online Enter one-half of line 1 2,800 3. File 1040 x online Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. File 1040 x online     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. File 1040 x online Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. File 1040 x online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. File 1040 x online Combine lines 2, 3, 4, and 5 32,550 7. File 1040 x online Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. File 1040 x online     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. File 1040 x online Is the amount on line 7 less than the amount on line 6?     No. File 1040 x online None of your social security benefits are taxable. File 1040 x online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File 1040 x online   Yes. File 1040 x online Subtract line 7 from line 6 31,550 9. File 1040 x online If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. File 1040 x online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. File 1040 x online 85) and enter the result on line 17. File 1040 x online Then go to line 18. File 1040 x online   10. File 1040 x online Is the amount on line 9 less than the amount on line 8?     No. File 1040 x online None of your benefits are taxable. File 1040 x online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File 1040 x online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. File 1040 x online     Yes. File 1040 x online Subtract line 9 from line 8   11. File 1040 x online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. File 1040 x online Subtract line 11 from line 10. File 1040 x online If zero or less, enter -0-   13. File 1040 x online Enter the smaller of line 10 or line 11   14. File 1040 x online Enter one-half of line 13   15. File 1040 x online Enter the smaller of line 2 or line 14   16. File 1040 x online Multiply line 12 by 85% (. File 1040 x online 85). File 1040 x online If line 12 is zero, enter -0-   17. File 1040 x online Add lines 15 and 16   18. File 1040 x online Multiply line 1 by 85% (. File 1040 x online 85)   19. File 1040 x online Taxable benefits. File 1040 x online Enter the smaller of line 17 or line 18. File 1040 x online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. File 1040 x online Joe and Betty Johnson file a joint return on Form 1040 for 2013. File 1040 x online Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. File 1040 x online Joe's Form RRB-1099 shows $10,000 in box 5. File 1040 x online Betty is a retired government worker and receives a fully taxable pension of $38,000. File 1040 x online They had $2,300 in taxable interest income plus interest of $200 on a qualified U. File 1040 x online S. File 1040 x online savings bond. File 1040 x online The savings bond interest qualified for the exclusion. File 1040 x online They figure their taxable benefits by completing Worksheet 1. File 1040 x online Because they have qualified U. File 1040 x online S. File 1040 x online savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. File 1040 x online On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). File 1040 x online Filled-in Worksheet 1. File 1040 x online Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. File 1040 x online • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). File 1040 x online None of your benefits are taxable for 2013. File 1040 x online For more information, see Repayments More Than Gross Benefits. File 1040 x online • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. File 1040 x online S. File 1040 x online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. File 1040 x online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. File 1040 x online 1. File 1040 x online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File 1040 x online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. File 1040 x online Enter one-half of line 1 5,000 3. File 1040 x online Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. File 1040 x online     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. File 1040 x online Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. File 1040 x online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. File 1040 x online Combine lines 2, 3, 4, and 5 45,500 7. File 1040 x online Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. File 1040 x online     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. File 1040 x online Is the amount on line 7 less than the amount on line 6?     No. File 1040 x online None of your social security benefits are taxable. File 1040 x online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File 1040 x online   Yes. File 1040 x online Subtract line 7 from line 6 45,500 9. File 1040 x online If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. File 1040 x online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. File 1040 x online 85) and enter the result on line 17. File 1040 x online Then go to line 18. File 1040 x online   10. File 1040 x online Is the amount on line 9 less than the amount on line 8?     No. File 1040 x online None of your benefits are taxable. File 1040 x online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File 1040 x online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. File 1040 x online     Yes. File 1040 x online Subtract line 9 from line 8 13,500 11. File 1040 x online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. File 1040 x online Subtract line 11 from line 10. File 1040 x online If zero or less, enter -0- 1,500 13. File 1040 x online Enter the smaller of line 10 or line 11 12,000 14. File 1040 x online Enter one-half of line 13 6,000 15. File 1040 x online Enter the smaller of line 2 or line 14 5,000 16. File 1040 x online Multiply line 12 by 85% (. File 1040 x online 85). File 1040 x online If line 12 is zero, enter -0- 1,275 17. File 1040 x online Add lines 15 and 16 6,275 18. File 1040 x online Multiply line 1 by 85% (. File 1040 x online 85) 8,500 19. File 1040 x online Taxable benefits. File 1040 x online Enter the smaller of line 17 or line 18. File 1040 x online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. File 1040 x online Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. File 1040 x online Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. File 1040 x online Disability payments. File 1040 x online   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. File 1040 x online If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. File 1040 x online If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. File 1040 x online Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. File 1040 x online Legal expenses. File 1040 x online   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. File 1040 x online   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. File 1040 x online Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. File 1040 x online If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. File 1040 x online Do not use a worksheet in this case. File 1040 x online If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. File 1040 x online If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. File 1040 x online Joint return. File 1040 x online   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. File 1040 x online You do this to get your net benefits when figuring if your combined benefits are taxable. File 1040 x online Example. File 1040 x online John and Mary file a joint return for 2013. File 1040 x online John received Form SSA-1099 showing $3,000 in box 5. File 1040 x online Mary also received Form SSA-1099 and the amount in box 5 was ($500). File 1040 x online John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. File 1040 x online Repayment of benefits received in an earlier year. File 1040 x online   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. File 1040 x online Deduction $3,000 or less. File 1040 x online   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. File 1040 x online Claim it on Schedule A (Form 1040), line 23. File 1040 x online Deduction more than $3,000. File 1040 x online    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. File 1040 x online Figure your tax for 2013 in the following steps. File 1040 x online Figure the tax without the itemized deduction included on Schedule A, line 28. File 1040 x online For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. File 1040 x online Then refigure the tax for that year. File 1040 x online Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. File 1040 x online Subtract the result in (c) from the result in (a). File 1040 x online Compare the tax figured in methods (1) and (2). File 1040 x online Your tax for 2013 is the smaller of the two amounts. File 1040 x online If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. File 1040 x online If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. File 1040 x online Check box d and enter “I. File 1040 x online R. File 1040 x online C. File 1040 x online 1341” in the space next to that box. File 1040 x online If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. File 1040 x online Prev  Up  Next   Home   More Online Publications