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File federal taxes online for free Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. File federal taxes online for free Exemption from withholding. File federal taxes online for free 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. File federal taxes online for free When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. File federal taxes online for free S. File federal taxes online for free 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 federal taxes online for free Children's benefits. File federal taxes online for free   The rules in this publication apply to benefits received by children. File federal taxes online for free See Who is taxed , later. File federal taxes online for free The SSA issues Form SSA-1099 and Form SSA-1042S. File federal taxes online for free The RRB issues Form RRB-1099 and Form RRB-1042S. File federal taxes online for free These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. File federal taxes online for free You may receive more than one of these forms for the same tax year. File federal taxes online for free See the Appendix at the end of this publication for more information. File federal taxes online for free Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. File federal taxes online for free The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. File federal taxes online for free 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. File federal taxes online for free 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. File federal taxes online for free Figuring total income. File federal taxes online for free   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. File federal taxes online for free If the total is more than your base amount, part of your benefits may be taxable. File federal taxes online for free   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 federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free Base amount. File federal taxes online for free   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 federal taxes online for free Worksheet A. File federal taxes online for free   You can use Worksheet A to figure the amount of income to compare with your base amount. File federal taxes online for free This is a quick way to check whether some of your benefits may be taxable. File federal taxes online for free     Worksheet A. File federal taxes online for free A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. File federal taxes online for free Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. File federal taxes online for free Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. File federal taxes online for free (If you received more than one form, combine the amounts from box 5 and enter the total. File federal taxes online for free ) A. File federal taxes online for free   Note. File federal taxes online for free If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. File federal taxes online for free B. File federal taxes online for free Enter one-half of the amount on line A B. File federal taxes online for free   C. File federal taxes online for free Enter your taxable pensions, wages, interest, dividends, and other taxable income C. File federal taxes online for free   D. File federal taxes online for free Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. File federal taxes online for free   E. File federal taxes online for free Add lines B, C, and D E. File federal taxes online for free   Note. File federal taxes online for free Compare the amount on line E to your base amount for your filing status. File federal taxes online for free 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 federal taxes online for free If the amount on line E is more than your base amount, some of your benefits may be taxable. File federal taxes online for free You need to complete Worksheet 1, shown later. File federal taxes online for free 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 federal taxes online for free   Example. File federal taxes online for free 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 federal taxes online for free In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. File federal taxes online for free Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. File federal taxes online for free You also received a taxable pension of $22,800 and interest income of $500. File federal taxes online for free You did not have any tax-exempt interest income. File federal taxes online for free 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. File federal taxes online for free   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 federal taxes online for free     Filled-in Worksheet A. File federal taxes online for free A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. File federal taxes online for free Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. File federal taxes online for free Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. File federal taxes online for free (If you received more than one form, combine the amounts from box 5 and enter the total. File federal taxes online for free ) A. File federal taxes online for free $11,000 Note. File federal taxes online for free If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. File federal taxes online for free B. File federal taxes online for free Enter one-half of the amount on line A B. File federal taxes online for free 5,500 C. File federal taxes online for free Enter your taxable pensions, wages, interest, dividends, and other taxable income C. File federal taxes online for free 23,300 D. File federal taxes online for free Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. File federal taxes online for free -0- E. File federal taxes online for free Add lines B, C, and D E. File federal taxes online for free $28,800 Note. File federal taxes online for free Compare the amount on line E to your base amount for your filing status. File federal taxes online for free 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 federal taxes online for free If the amount on line E is more than your base amount, some of your benefits may be taxable. File federal taxes online for free You need to complete Worksheet 1, shown later. File federal taxes online for free 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 federal taxes online for free   Who is taxed. File federal taxes online for free   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 federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free Repayment of benefits. File federal taxes online for free   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. File federal taxes online for free It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. File federal taxes online for free If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. File federal taxes online for free   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. File federal taxes online for free Your repayments are shown in box 4. File federal taxes online for free The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). File federal taxes online for free Use the amount in box 5 to figure whether any of your benefits are taxable. File federal taxes online for free Example. File federal taxes online for free In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. File federal taxes online for free In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. File federal taxes online for free During 2013, you repaid $500 to SSA. File federal taxes online for free The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). File federal taxes online for free The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). File federal taxes online for free Tax withholding and estimated tax. File federal taxes online for free   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 federal taxes online for free If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. File federal taxes online for free   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 federal taxes online for free For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. File federal taxes online for free U. File federal taxes online for free S. File federal taxes online for free citizens residing abroad. File federal taxes online for free   U. File federal taxes online for free S. File federal taxes online for free citizens who are residents of the following countries are exempt from U. File federal taxes online for free S. File federal taxes online for free tax on their benefits. File federal taxes online for free Canada. File federal taxes online for free Egypt. File federal taxes online for free Germany. File federal taxes online for free Ireland. File federal taxes online for free Israel. File federal taxes online for free Italy. File federal taxes online for free (You must also be a citizen of Italy for the exemption to apply. File federal taxes online for free ) Romania. File federal taxes online for free United Kingdom. File federal taxes online for free   The SSA will not withhold U. File federal taxes online for free S. File federal taxes online for free tax from your benefits if you are a U. File federal taxes online for free S. File federal taxes online for free citizen. File federal taxes online for free   The RRB will withhold U. File federal taxes online for free S. File federal taxes online for free tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. File federal taxes online for free 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. File federal taxes online for free Contact the RRB to get this form. File federal taxes online for free Lawful permanent residents. File federal taxes online for free   For U. File federal taxes online for free S. File federal taxes online for free 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. File federal taxes online for free Social security benefits paid to a green card holder are not subject to 30% withholding. File federal taxes online for free 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. File federal taxes online for free SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. File federal taxes online for free 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. File federal taxes online for free 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. File federal taxes online for free S. File federal taxes online for free lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. File federal taxes online for free I am filing a U. File federal taxes online for free S. File federal taxes online for free income tax return for the tax year as a resident alien reporting all of my worldwide income. File federal taxes online for free I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. File federal taxes online for free ” Nonresident aliens. File federal taxes online for free   A nonresident alien is an individual who is not a citizen or resident of the United States. File federal taxes online for free If you are a nonresident alien, the rules discussed in this publication do not apply to you. File federal taxes online for free Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. File federal taxes online for free You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. File federal taxes online for free These forms will also show the tax rate and the amount of tax withheld from your benefits. File federal taxes online for free   Under tax treaties with the following countries, residents of these countries are exempt from U. File federal taxes online for free S. File federal taxes online for free tax on their benefits. File federal taxes online for free Canada. File federal taxes online for free Egypt. File federal taxes online for free Germany. File federal taxes online for free Ireland. File federal taxes online for free Israel. File federal taxes online for free Italy. File federal taxes online for free Japan. File federal taxes online for free Romania. File federal taxes online for free United Kingdom. File federal taxes online for free   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. File federal taxes online for free S. File federal taxes online for free tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. File federal taxes online for free   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. File federal taxes online for free   For more information on whether you are a nonresident alien, see Publication 519, U. File federal taxes online for free S. File federal taxes online for free Tax Guide for Aliens. File federal taxes online for free Exemption from withholding. File federal taxes online for free   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. File federal taxes online for free S. File federal taxes online for free tax from your benefits. File federal taxes online for free   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. File federal taxes online for free Contact the RRB to get this form. File federal taxes online for free Canadian or German social security benefits paid to U. File federal taxes online for free S. File federal taxes online for free residents. File federal taxes online for free   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. File federal taxes online for free S. File federal taxes online for free residents are treated for U. File federal taxes online for free S. File federal taxes online for free income tax purposes as if they were paid under the social security legislation of the United States. File federal taxes online for free If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. File federal taxes online for free How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. File federal taxes online for free You cannot use Form 1040EZ. File federal taxes online for free Reporting on Form 1040. File federal taxes online for free   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 federal taxes online for free 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 federal taxes online for free Reporting on Form 1040A. File federal taxes online for free   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 federal taxes online for free 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 federal taxes online for free Benefits not taxable. File federal taxes online for free   If you are filing Form 1040EZ, do not report any benefits on your tax return. File federal taxes online for free 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 federal taxes online for free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free Generally, the higher that total amount, the greater the taxable part of your benefits. File federal taxes online for free Maximum taxable part. File federal taxes online for free   Generally, up to 50% of your benefits will be taxable. File federal taxes online for free However, up to 85% of your benefits can be taxable if either of the following situations applies to you. File federal taxes online for free 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 federal taxes online for free You are married filing separately and lived with your spouse at any time during 2013. File federal taxes online for free Which worksheet to use. File federal taxes online for free   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. File federal taxes online for free You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. File federal taxes online for free You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. File federal taxes online for free 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 federal taxes online for free Situation (1) does not apply and you take an exclusion for interest from qualified U. File federal taxes online for free S. File federal taxes online for free 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 federal taxes online for free In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. File federal taxes online for free You received a lump-sum payment for an earlier year. File federal taxes online for free In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. File federal taxes online for free See Lump-Sum Election , later. File federal taxes online for free Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. File federal taxes online for free Filled-in Worksheet 1. File federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free None of your benefits are taxable for 2013. File federal taxes online for free For more information, see Repayments More Than Gross Benefits . File federal taxes online for free If you are filing Form 8815, Exclusion of Interest From Series EE and I U. File federal taxes online for free S. File federal taxes online for free 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 federal taxes online for free Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. File federal taxes online for free 1. File federal taxes online for free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File federal taxes online for free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. File federal taxes online for free $5,980         2. File federal taxes online for free Enter one-half of line 1 2. File federal taxes online for free 2,990     3. File federal taxes online for free 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. File federal taxes online for free 28,990     4. File federal taxes online for free Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. File federal taxes online for free -0-     5. File federal taxes online for free 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. File federal taxes online for free -0-     6. File federal taxes online for free Combine lines 2, 3, 4, and 5 6. File federal taxes online for free 31,980     7. File federal taxes online for free 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. File federal taxes online for free  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. File federal taxes online for free -0-     8. File federal taxes online for free Is the amount on line 7 less than the amount on line 6?             No. File federal taxes online for free None of your social security benefits are taxable. File federal taxes online for free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File federal taxes online for free             Yes. File federal taxes online for free Subtract line 7 from line 6 8. File federal taxes online for free 31,980     9. File federal taxes online for free 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. File federal taxes online for free 25,000       Note. File federal taxes online for free 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 federal taxes online for free 85) and enter the result on line 17. File federal taxes online for free Then go to line 18. File federal taxes online for free         10. File federal taxes online for free Is the amount on line 9 less than the amount on line 8?             No. File federal taxes online for free None of your benefits are taxable. File federal taxes online for free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File federal taxes online for free 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 federal taxes online for free             Yes. File federal taxes online for free Subtract line 9 from line 8 10. File federal taxes online for free 6,980     11. File federal taxes online for free 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. File federal taxes online for free 9,000     12. File federal taxes online for free Subtract line 11 from line 10. File federal taxes online for free If zero or less, enter -0- 12. File federal taxes online for free -0-     13. File federal taxes online for free Enter the smaller of line 10 or line 11 13. File federal taxes online for free 6,980     14. File federal taxes online for free Enter one-half of line 13 14. File federal taxes online for free 3,490     15. File federal taxes online for free Enter the smaller of line 2 or line 14 15. File federal taxes online for free 2,990     16. File federal taxes online for free Multiply line 12 by 85% (. File federal taxes online for free 85). File federal taxes online for free If line 12 is zero, enter -0- 16. File federal taxes online for free -0-     17. File federal taxes online for free Add lines 15 and 16 17. File federal taxes online for free 2,990     18. File federal taxes online for free Multiply line 1 by 85% (. File federal taxes online for free 85) 18. File federal taxes online for free 5,083     19. File federal taxes online for free Taxable benefits. File federal taxes online for free Enter the smaller of line 17 or line 18. File federal taxes online for free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. File federal taxes online for free $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. File federal taxes online for free         Example 1. File federal taxes online for free George White is single and files Form 1040 for 2013. File federal taxes online for free 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. File federal taxes online for free He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. File federal taxes online for free   To figure his taxable benefits, George completes Worksheet 1, shown below. File federal taxes online for free On line 20a of his Form 1040, George enters his net benefits of $5,980. File federal taxes online for free On line 20b, he enters his taxable benefits of $2,990. File federal taxes online for free Example 2. File federal taxes online for free Ray and Alice Hopkins file a joint return on Form 1040A for 2013. File federal taxes online for free Ray is retired and received a fully taxable pension of $15,500. File federal taxes online for free He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. File federal taxes online for free Alice worked during the year and had wages of $14,000. File federal taxes online for free She made a deductible payment to her IRA account of $1,000. File federal taxes online for free Ray and Alice have two savings accounts with a total of $250 in taxable interest income. File federal taxes online for free They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. File federal taxes online for free They find none of Ray's social security benefits are taxable. File federal taxes online for free On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. File federal taxes online for free Filled-in Worksheet 1. File federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free None of your benefits are taxable for 2013. File federal taxes online for free For more information, see Repayments More Than Gross Benefits . File federal taxes online for free If you are filing Form 8815, Exclusion of Interest From Series EE and I U. File federal taxes online for free S. File federal taxes online for free 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 federal taxes online for free Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. File federal taxes online for free 1. File federal taxes online for free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File federal taxes online for free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. File federal taxes online for free $5,600         2. File federal taxes online for free Enter one-half of line 1 2. File federal taxes online for free 2,800     3. File federal taxes online for free 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. File federal taxes online for free 29,750     4. File federal taxes online for free Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. File federal taxes online for free -0-     5. File federal taxes online for free 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. File federal taxes online for free -0-     6. File federal taxes online for free Combine lines 2, 3, 4, and 5 6. File federal taxes online for free 32,550     7. File federal taxes online for free 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. File federal taxes online for free  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. File federal taxes online for free 1,000     8. File federal taxes online for free Is the amount on line 7 less than the amount on line 6?             No. File federal taxes online for free None of your social security benefits are taxable. File federal taxes online for free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File federal taxes online for free             Yes. File federal taxes online for free Subtract line 7 from line 6 8. File federal taxes online for free 31,550     9. File federal taxes online for free 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. File federal taxes online for free 32,000       Note. File federal taxes online for free 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 federal taxes online for free 85) and enter the result on line 17. File federal taxes online for free Then go to line 18. File federal taxes online for free         10. File federal taxes online for free Is the amount on line 9 less than the amount on line 8?             No. File federal taxes online for free None of your benefits are taxable. File federal taxes online for free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File federal taxes online for free 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 federal taxes online for free             Yes. File federal taxes online for free Subtract line 9 from line 8 10. File federal taxes online for free       11. File federal taxes online for free 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. File federal taxes online for free       12. File federal taxes online for free Subtract line 11 from line 10. File federal taxes online for free If zero or less, enter -0- 12. File federal taxes online for free       13. File federal taxes online for free Enter the smaller of line 10 or line 11 13. File federal taxes online for free       14. File federal taxes online for free Enter one-half of line 13 14. File federal taxes online for free       15. File federal taxes online for free Enter the smaller of line 2 or line 14 15. File federal taxes online for free       16. File federal taxes online for free Multiply line 12 by 85% (. File federal taxes online for free 85). File federal taxes online for free If line 12 is zero, enter -0- 16. File federal taxes online for free       17. File federal taxes online for free Add lines 15 and 16 17. File federal taxes online for free       18. File federal taxes online for free Multiply line 1 by 85% (. File federal taxes online for free 85) 18. File federal taxes online for free       19. File federal taxes online for free Taxable benefits. File federal taxes online for free Enter the smaller of line 17 or line 18. File federal taxes online for free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. File federal taxes online for free         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. File federal taxes online for free         Example 3. File federal taxes online for free Joe and Betty Johnson file a joint return on Form 1040 for 2013. File federal taxes online for free Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. File federal taxes online for free Joe's Form RRB-1099 shows $10,000 in box 5. File federal taxes online for free Betty is a retired government worker and received a fully taxable pension of $38,000. File federal taxes online for free They had $2,300 in taxable interest income plus interest of $200 on a qualified U. File federal taxes online for free S. File federal taxes online for free savings bond. File federal taxes online for free The savings bond interest qualified for the exclusion. File federal taxes online for free They figure their taxable benefits by completing Worksheet 1 below. File federal taxes online for free Because they have qualified U. File federal taxes online for free S. File federal taxes online for free 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 federal taxes online for free On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). File federal taxes online for free 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 federal taxes online for free (See Maximum taxable part under How Much Is Taxable earlier. File federal taxes online for free ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. File federal taxes online for free Filled-in Worksheet 1. File federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free None of your benefits are taxable for 2013. File federal taxes online for free For more information, see Repayments More Than Gross Benefits . File federal taxes online for free If you are filing Form 8815, Exclusion of Interest From Series EE and I U. File federal taxes online for free S. File federal taxes online for free 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 federal taxes online for free Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. File federal taxes online for free 1. File federal taxes online for free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File federal taxes online for free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. File federal taxes online for free $10,000         2. File federal taxes online for free Enter one-half of line 1 2. File federal taxes online for free 5,000     3. File federal taxes online for free 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. File federal taxes online for free 40,500     4. File federal taxes online for free Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. File federal taxes online for free -0-     5. File federal taxes online for free 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. File federal taxes online for free -0-     6. File federal taxes online for free Combine lines 2, 3, 4, and 5 6. File federal taxes online for free 45,500     7. File federal taxes online for free 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. File federal taxes online for free  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. File federal taxes online for free -0-     8. File federal taxes online for free Is the amount on line 7 less than the amount on line 6?             No. File federal taxes online for free None of your social security benefits are taxable. File federal taxes online for free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File federal taxes online for free             Yes. File federal taxes online for free Subtract line 7 from line 6 8. File federal taxes online for free 45,500     9. File federal taxes online for free 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. File federal taxes online for free 32,000       Note. File federal taxes online for free 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 federal taxes online for free 85) and enter the result on line 17. File federal taxes online for free Then go to line 18. File federal taxes online for free         10. File federal taxes online for free Is the amount on line 9 less than the amount on line 8?             No. File federal taxes online for free None of your benefits are taxable. File federal taxes online for free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File federal taxes online for free 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 federal taxes online for free             Yes. File federal taxes online for free Subtract line 9 from line 8 10. File federal taxes online for free 13,500     11. File federal taxes online for free 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. File federal taxes online for free 12,000     12. File federal taxes online for free Subtract line 11 from line 10. File federal taxes online for free If zero or less, enter -0- 12. File federal taxes online for free 1,500     13. File federal taxes online for free Enter the smaller of line 10 or line 11 13. File federal taxes online for free 12,000     14. File federal taxes online for free Enter one-half of line 13 14. File federal taxes online for free 6,000     15. File federal taxes online for free Enter the smaller of line 2 or line 14 15. File federal taxes online for free 5,000     16. File federal taxes online for free Multiply line 12 by 85% (. File federal taxes online for free 85). File federal taxes online for free If line 12 is zero, enter -0- 16. File federal taxes online for free 1,275     17. File federal taxes online for free Add lines 15 and 16 17. File federal taxes online for free 6,275     18. File federal taxes online for free Multiply line 1 by 85% (. File federal taxes online for free 85) 18. File federal taxes online for free 8,500     19. File federal taxes online for free Taxable benefits. File federal taxes online for free Enter the smaller of line 17 or line 18. File federal taxes online for free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. File federal taxes online for free $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. File federal taxes online for free         Filled-in Worksheet 1. File federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free None of your benefits are taxable for 2013. File federal taxes online for free For more information, see Repayments More Than Gross Benefits . File federal taxes online for free If you are filing Form 8815, Exclusion of Interest From Series EE and I U. File federal taxes online for free S. File federal taxes online for free 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 federal taxes online for free Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. File federal taxes online for free 1. File federal taxes online for free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File federal taxes online for free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. File federal taxes online for free $4,000         2. File federal taxes online for free Enter one-half of line 1 2. File federal taxes online for free 2,000     3. File federal taxes online for free 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. File federal taxes online for free 8,000     4. File federal taxes online for free Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. File federal taxes online for free -0-     5. File federal taxes online for free 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. File federal taxes online for free -0-     6. File federal taxes online for free Combine lines 2, 3, 4, and 5 6. File federal taxes online for free 10,000     7. File federal taxes online for free 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. File federal taxes online for free  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. File federal taxes online for free -0-     8. File federal taxes online for free Is the amount on line 7 less than the amount on line 6?             No. File federal taxes online for free None of your social security benefits are taxable. File federal taxes online for free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File federal taxes online for free             Yes. File federal taxes online for free Subtract line 7 from line 6 8. File federal taxes online for free 10,000     9. File federal taxes online for free 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. File federal taxes online for free         Note. File federal taxes online for free 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 federal taxes online for free 85) and enter the result on line 17. File federal taxes online for free Then go to line 18. File federal taxes online for free         10. File federal taxes online for free Is the amount on line 9 less than the amount on line 8?             No. File federal taxes online for free None of your benefits are taxable. File federal taxes online for free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File federal taxes online for free 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 federal taxes online for free             Yes. File federal taxes online for free Subtract line 9 from line 8 10. File federal taxes online for free       11. File federal taxes online for free 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. File federal taxes online for free       12. File federal taxes online for free Subtract line 11 from line 10. File federal taxes online for free If zero or less, enter -0- 12. File federal taxes online for free       13. File federal taxes online for free Enter the smaller of line 10 or line 11 13. File federal taxes online for free       14. File federal taxes online for free Enter one-half of line 13 14. File federal taxes online for free       15. File federal taxes online for free Enter the smaller of line 2 or line 14 15. File federal taxes online for free       16. File federal taxes online for free Multiply line 12 by 85% (. File federal taxes online for free 85). File federal taxes online for free If line 12 is zero, enter -0- 16. File federal taxes online for free       17. File federal taxes online for free Add lines 15 and 16 17. File federal taxes online for free 8,500     18. File federal taxes online for free Multiply line 1 by 85% (. File federal taxes online for free 85) 18. File federal taxes online for free 3,400     19. File federal taxes online for free Taxable benefits. File federal taxes online for free Enter the smaller of line 17 or line 18. File federal taxes online for free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. File federal taxes online for free $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. File federal taxes online for free         Example 4. File federal taxes online for free Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. File federal taxes online for free Bill earned $8,000 during 2013. File federal taxes online for free The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). File federal taxes online for free Bill figures his taxable benefits by completing Worksheet 1 below. File federal taxes online for free 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. File federal taxes online for free See How Much Is Taxable earlier. File federal taxes online for free Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. File federal taxes online for free 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. File federal taxes online for free 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 federal taxes online for free No part of the lump-sum death benefit is subject to tax. File federal taxes online for free Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. File federal taxes online for free 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 federal taxes online for free You can elect this method if it lowers your taxable benefits. File federal taxes online for free 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. File federal taxes online for free Then you subtract any taxable benefits for that year that you previously reported. File federal taxes online for free The remainder is the taxable part of the lump-sum payment. File federal taxes online for free Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). File federal taxes online for free Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. File federal taxes online for free Do not file an amended return for the earlier year. File federal taxes online for free Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. File federal taxes online for free Complete Worksheet 1 in this publication. File federal taxes online for free Complete Worksheet 2 and Worksheet 3 as appropriate. File federal taxes online for free Use Worksheet 2 if your lump-sum payment was for a year after 1993. File federal taxes online for free Use Worksheet 3 if it was for 1993 or an earlier year. File federal taxes online for free Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. File federal taxes online for free Complete Worksheet 4. File federal taxes online for free Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. File federal taxes online for free 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. File federal taxes online for free Making the election. File federal taxes online for free   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. File federal taxes online for free Do not attach the completed worksheets to your return. File federal taxes online for free Keep them with your records. File federal taxes online for free    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. File federal taxes online for free Lump-sum payment reported on Form SSA-1099 or RRB-1099. File federal taxes online for free   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. File federal taxes online for free That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. File federal taxes online for free The form will also show the year (or years) the payment is for. File federal taxes online for free However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. File federal taxes online for free You must contact the RRB for a breakdown by year for any amount shown in box 9. File federal taxes online for free Example Jane Jackson is single. File federal taxes online for free In 2012 she applied for social security disability benefits but was told she was ineligible. File federal taxes online for free She appealed the decision and won. File federal taxes online for free In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. File federal taxes online for free Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. File federal taxes online for free Jane's other income for 2012 and 2013 is as follows. File federal taxes online for free   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. File federal taxes online for free She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. File federal taxes online for free Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. File federal taxes online for free She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. File federal taxes online for free She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. File federal taxes online for free After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. File federal taxes online for free Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. File federal taxes online for free To do this, she prints “LSE” to the left of Form 1040, line 20a. File federal taxes online for free She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. File federal taxes online for free Jane's filled-in worksheets (1, 2, and 4) follow. File federal taxes online for free Jane Jackson's Filled-in Worksheet 1. File federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free None of your benefits are taxable for 2013. File federal taxes online for free For more information, see Repayments More Than Gross Benefits . File federal taxes online for free If you are filing Form 8815, Exclusion of Interest From Series EE and I U. File federal taxes online for free S. File federal taxes online for free 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 federal taxes online for free Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. File federal taxes online for free 1. File federal taxes online for free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File federal taxes online for free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. File federal taxes online for free $11,000         2. File federal taxes online for free Enter one-half of line 1 2. File federal taxes online for free 5,500     3. File federal taxes online for free 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. File federal taxes online for free 25,500     4. File federal taxes online for free Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. File federal taxes online for free -0-     5. File federal taxes online for free 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. File federal taxes online for free -0-     6. File federal taxes online for free Combine lines 2, 3, 4, and 5 6. File federal taxes online for free 31,000     7. File federal taxes online for free 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. File federal taxes online for free  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. File federal taxes online for free -0-     8. File federal taxes online for free Is the amount on line 7 less than the amount on line 6?             No. File federal taxes online for free None of your social security benefits are taxable. File federal taxes online for free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File federal taxes online for free             Yes. File federal taxes online for free Subtract line 7 from line 6 8. File federal taxes online for free 31,000     9. File federal taxes online for free 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. File federal taxes online for free 25,000       Note. File federal taxes online for free 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 federal taxes online for free 85) and enter the result on line 17. File federal taxes online for free Then go to line 18. File federal taxes online for free         10. File federal taxes online for free Is the amount on line 9 less than the amount on line 8?             No. File federal taxes online for free None of your benefits are taxable. File federal taxes online for free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File federal taxes online for free 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 federal taxes online for free             Yes. File federal taxes online for free Subtract line 9 from line 8 10. File federal taxes online for free 6,000     11. File federal taxes online for free 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. File federal taxes online for free 9,000     12. File federal taxes online for free Subtract line 11 from line 10. File federal taxes online for free If zero or less, enter -0- 12. File federal taxes online for free -0-     13. File federal taxes online for free Enter the smaller of line 10 or line 11 13. File federal taxes online for free 6,000     14. File federal taxes online for free Enter one-half of line 13 14. File federal taxes online for free 3,000     15. File federal taxes online for free Enter the smaller of line 2 or line 14 15. File federal taxes online for free 3,000     16. File federal taxes online for free Multiply line 12 by 85% (. File federal taxes online for free 85). File federal taxes online for free If line 12 is zero, enter -0- 16. File federal taxes online for free -0-     17. File federal taxes online for free Add lines 15 and 16 17. File federal taxes online for free 3,000     18. File federal taxes online for free Multiply line 1 by 85% (. File federal taxes online for free 85) 18. File federal taxes online for free 9,350     19. File federal taxes online for free Taxable benefits. File federal taxes online for free Enter the smaller of line 17 or line 18. File federal taxes online for free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. File federal taxes online for free $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. File federal taxes online for free         Jane Jackson's Filled-in Worksheet 2. File federal taxes online for free Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. File federal taxes online for free 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. File federal taxes online for free $2,000           Note. File federal taxes online for free If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. File federal taxes online for free Otherwise, go on to line 2. File federal taxes online for free             2. File federal taxes online for free Enter one-half of line 1 2. File federal taxes online for free 1,000   3. File federal taxes online for free Enter your adjusted gross income for the earlier year 3. File federal taxes online for free 23,000   4. File federal taxes online for free Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. File federal taxes online for free S. File federal taxes online for free 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. File federal taxes online for free -0-   5. File federal taxes online for free Enter any tax-exempt interest received in the earlier year 5. File federal taxes online for free -0-   6. File federal taxes online for free Add lines 2 through 5 6. File federal taxes online for free 24,000   7. File federal taxes online for free Enter your taxable benefits for the earlier year that you previously reported 7. File federal taxes online for free -0-   8. File federal taxes online for free Subtract line 7 from line 6 8. File federal taxes online for free 24,000   9. File federal taxes online for free 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. File federal taxes online for free 25,000     Note. File federal taxes online for free 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% (. File federal taxes online for free 85) and enter the result on line 17. File federal taxes online for free Then go to line 18. File federal taxes online for free         10. File federal taxes online for free Is the amount on line 8 more than the amount on line 9?       No. File federal taxes online for free Skip lines 10 through 20 and enter -0- on line 21. File federal taxes online for free       Yes. File federal taxes online for free Subtract line 9 from line 8 10. File federal taxes online for free     11. File federal taxes online for free 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. File federal taxes online for free     12. File federal taxes online for free Subtract line 11 from line 10. File federal taxes online for free If zero or less, enter -0- 12. File federal taxes online for free     13. File federal taxes online for free Enter the smaller of line 10 or line 11 13. File federal taxes online for free     14. File federal taxes online for free Enter one-half of line 13 14. File federal taxes online for free     15. File federal taxes online for free Enter the smaller of line 2 or line 14 15. File federal taxes online for free     16. File federal taxes online for free Multiply line 12 by 85% (. File federal taxes online for free 85). File federal taxes online for free If line 12 is zero, enter -0- 16. File federal taxes online for free     17. File federal taxes online for free Add lines 15 and 16 17. File federal taxes online for free     18. File federal taxes online for free Multiply line 1 by 85% (. File federal taxes online for free 85) 18. File federal taxes online for free     19. File federal taxes online for free Refigured taxable benefits. File federal taxes online for free Enter the smaller of line 17 or line 18 19. File federal taxes online for free     20. File federal taxes online for free Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. File federal taxes online for free     21. File federal taxes online for free Additional taxable benefits. File federal taxes online for free Subtract line 20 from line 19. File federal taxes online for free Also enter this amount on Worksheet 4, line 20 21. File federal taxes online for free -0-     Do not file an amended return for this earlier year. File federal taxes online for free Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. File federal taxes online for free   Jane Jackson's Filled-in Worksheet 4. File federal taxes online for free 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. File federal taxes online for free 1. File federal taxes online for free 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. File federal taxes online for free $9,000         Note. File federal taxes online for free If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. File federal taxes online for free Otherwise, go on to line 2. File federal taxes online for free           2. File federal taxes online for free Enter one-half of line 1 2. File federal taxes online for free 4,500   3. File federal taxes online for free Enter the amount from Worksheet 1, line 3 3. File federal taxes online for free 25,500   4. File federal taxes online for free Enter the amount from Worksheet 1, line 4 4. File federal taxes online for free -0-   5. File federal taxes online for free Enter the amount from Worksheet 1, line 5 5. File federal taxes online for free -0-   6. File federal taxes online for free Combine lines 2, 3, 4, and 5 6. File federal taxes online for free 30,000   7. File federal taxes online for free Enter the amount from Worksheet 1, line 7 7. File federal taxes online for free -0-   8. File federal taxes online for free Subtract line 7 from line 6 8. File federal taxes online for free 30,000   9. File federal taxes online for free Enter the amount from Worksheet 1, line 9. File federal taxes online for free 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% (. File federal taxes online for free 85) and enter the result on line 17. File federal taxes online for free Then, go to line 18 9. File federal taxes online for free 25,000   10. File federal taxes online for free Is the amount on line 8 more than the amount on line 9? No. File federal taxes online for free Skip lines 10 through 18, enter -0- on line 19, and go to line 20. File federal taxes online for free  Yes. File federal taxes online for free Subtract line 9 from line 8 10. File federal taxes online for free 5,000   11. File federal taxes online for free Enter the amount from Worksheet 1, line 11 11. File federal taxes online for free 9,000   12. File federal taxes online for free Subtract line 11 from line 10. File federal taxes online for free If zero or less, enter -0- 12. File federal taxes online for free -0-   13. File federal taxes online for free Enter the smaller of line 10 or line 11 13. File federal taxes online for free 5,000   14. File federal taxes online for free Enter one-half of line 13 14. File federal taxes online for free 2,500   15. File federal taxes online for free Enter the smaller of line 2 or line 14 15. File federal taxes online for free 2,500   16. File federal taxes online for free Multiply line 12 by 85% (. File federal taxes online for free 85). File federal taxes online for free If line 12 is zero, enter -0- 16. File federal taxes online for free -0-   17. File federal taxes online for free Add lines 15 and 16 17. File federal taxes online for free 2,500   18. File federal taxes online for free Multiply line 1 by 85% (. File federal taxes online for free 85) 18. File federal taxes online for free 7,650   19. File federal taxes online for free Enter the smaller of line 17 or line 18 19. File federal taxes online for free 2,500   20. File federal taxes online for free 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. File federal taxes online for free -0-   21. File federal taxes online for free Taxable benefits under lump-sum election method. File federal taxes online for free Add lines 19 and 20 21. File federal taxes online for free $2,500   Next. File federal taxes online for free Is line 21 above smaller than Worksheet 1, line 19? No. File federal taxes online for free Do not use this method to figure your taxable benefits. File federal taxes online for free Follow the instructions on Worksheet 1 to report your benefits. File federal taxes online for free  Yes. File federal taxes online for free You can elect to report your taxable benefits under this method. File federal taxes online for free To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. File federal taxes online for free If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. File federal taxes online for free Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. File federal taxes online for free Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. File federal taxes online for free 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 federal taxes online for free   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. File federal taxes online for free Disability payments. File federal taxes online for free   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 federal taxes online for free 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 federal taxes online for free If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. File federal taxes online for free 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. File federal taxes online for free Legal expenses. File federal taxes online for free   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 federal taxes online for free   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 federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free Do not use Worksheet 1 in this case. File federal taxes online for free 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 federal taxes online for free If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. File federal taxes online for free Joint return. File federal taxes online for free   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 federal taxes online for free You do this to get your net benefits when figuring if your combined benefits are taxable. File federal taxes online for free Example. File federal taxes online for free John and Mary file a joint return for 2013. File federal taxes online for free John received Form SSA-1099 showing $3,000 in box 5. File federal taxes online for free Mary also received Form SSA-1099 and the amount in box 5 was ($500). File federal taxes online for free 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 federal taxes online for free Repayment of benefits received in an earlier year. File federal taxes online for free   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 federal taxes online for free Deduction $3,000 or less. File federal taxes online for free   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 federal taxes online for free Claim it on Schedule A (Form 1040), line 23. File federal taxes online for free Deduction more than $3,000. File federal taxes online for free   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 federal taxes online for free Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. File federal taxes online for free 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 federal taxes online for free Then refigure the tax for that year. File federal taxes online for free Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. File federal taxes online for free Subtract the result in (c) from the result in (a). File federal taxes online for free   Compare the tax figured in methods (1) and (2). File federal taxes online for free Your tax for 2013 is the smaller of the two amounts. File federal taxes online for free If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. File federal taxes online for free If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. File federal taxes online for free Check box d and enter “I. File federal taxes online for free R. File federal taxes online for free C. File federal taxes online for free 1341” in the space next to that box. File federal taxes online for free If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. File federal taxes online for free 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). File federal taxes online for free Worksheet 1. File federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free None of your benefits are taxable for 2013. File federal taxes online for free For more information, see Repayments More Than Gross Benefits . File federal taxes online for free If you are filing Form 8815, Exclusion of Interest From Series EE and I U. File federal taxes online for free S. File federal taxes online for free 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 federal taxes online for free Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. File federal taxes online for free 1. File federal taxes online for free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File federal taxes online for free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. File federal taxes online for free           2. File federal taxes online for free Enter one-half of line 1 2. File federal taxes online for free       3. File federal taxes online for free 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. File federal taxes online for free       4. File federal taxes online for free Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. File federal taxes online for free       5. File federal taxes online for free 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. File federal taxes online for free       6. File federal taxes online for free Combine lines 2, 3, 4, and 5 6. File federal taxes online for free       7. File federal taxes online for free 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. File federal taxes online for free  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. File federal taxes online for free       8. File federal taxes online for free Is the amount on line 7 less than the amount on line 6?             No. File federal taxes online for free None of your social security benefits are taxable. File federal taxes online for free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File federal taxes online for free             Yes. File federal taxes online for free Subtract line 7 from line 6 8. File federal taxes online for free       9. File federal taxes online for free 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. File federal taxes online for free         Note. File federal taxes online for free 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 federal taxes online for free 85) and enter the result on line 17. File federal taxes online for free Then go to line 18. File federal taxes online for free         10. File federal taxes online for free Is the amount on line 9 less than the amount on line 8?             No. File federal taxes online for free None of your benefits are taxable. File federal taxes online for free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File federal taxes online for free 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 federal taxes online for free             Yes. File federal taxes online for free Subtract line 9 from line 8 10. File federal taxes online for free       11. File federal taxes online for free 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. File federal taxes online for free       12. File federal taxes online for free Subtract line 11 from line 10. File federal taxes online for free If zero or less, enter -0- 12. File federal taxes online for free       13. File federal taxes online for free Enter the smaller of line 10 or line 11 13. File federal taxes online for free       14. File federal taxes online for free Enter one-half of line 13 14. File federal taxes online for free       15. File federal taxes online for free Enter the smaller of line 2 or line 14 15. File federal taxes online for free       16. File federal taxes online for free Multiply line 12 by 85% (. File federal taxes online for free 85). File federal taxes online for free If line 12 is zero, enter -0- 16. File federal taxes online for free       17. File federal taxes online for free Add lines 15 and 16 17. File federal taxes online for free       18. File federal taxes online for free Multiply line 1 by 85% (. File federal taxes online for free 85) 18. File federal taxes online for free       19. File federal taxes online for free Taxable benefits. File federal taxes online for free Enter the smaller of line 17 or line 18. File federal taxes online for free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. File federal taxes online for free         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. File federal taxes online for free         Worksheet 2. File federal taxes online for free Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. File federal taxes online for free 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. File federal taxes online for free             Note. File federal taxes online for free If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. File federal taxes online for free Otherwise, go on to line 2. File federal taxes online for free             2. File federal taxes online for free Enter one-half of line 1 2. File federal taxes online for free     3. File federal taxes online for free Enter your adjusted gross income for the earlier year 3. File federal taxes online for free     4. File federal taxes online for free Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. File federal taxes online for free S. File federal taxes online for free 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. File federal taxes online for free     5. File federal taxes online for free Enter any tax-exempt interest received in the earlier year 5. File federal taxes online for free     6. File federal taxes online for free Add lines 2 through 5 6. File federal taxes online for free     7. File federal taxes online for free Enter your taxable benefits for the earlier year that you previously reported 7. File federal taxes online for free     8. File federal taxes online for free Subtract line 7 from line 6 8. File federal taxes online for free     9. File federal taxes online for free 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. File federal taxes online for free       Note. File federal taxes online for free 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% (. File federal taxes online for free 85) and enter the result on line 17. File federal taxes online for free Then go to line 18. File federal taxes online for free         10. File federal taxes online for free Is the amount on line 8 more than the amount on line 9?       No. File federal taxes online for free Skip lines 10 through 20 and enter -0- on line 21. File federal taxes online for free       Yes. File federal taxes online for free Subtract line 9 from line 8 10. File federal taxes online for free     11. File federal taxes online for free 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. File federal taxes online for free     12. File federal taxes online for free Subtract line 11 from line 10. File federal taxes online for free If zero or less, enter -0- 12. File federal taxes online for free     13. File federal taxes online for free Enter the smaller of line 10 or line 11 13. File federal taxes online for free     14. File federal taxes online for free Enter one-half of line 13 14. File federal taxes online for free     15. File federal taxes online for free Enter the smaller of line 2 or line 14 15. File federal taxes online for free     16. File federal taxes online for free Multiply line 12 by 85% (. File federal taxes online for free 85). File federal taxes online for free If line 12 is zero, enter -0- 16. File federal taxes online for free     17. File federal taxes online for free Add lines 15 and 16 17. File federal taxes online for free     18. File federal taxes online for free Multiply line 1 by 85% (. File federal taxes online for free 85) 18. File federal taxes online for free     19. File federal taxes online for free Refigured taxable benefits. File federal taxes online for free Enter the smaller of line 17 or line 18 19. File federal taxes online for free     20. File federal taxes online for free Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. File federal taxes online for free     21. File federal taxes online for free Additional taxable benefits. File federal taxes online for free Subtract line 20 from line 19. File federal taxes online for free Also enter this amount on Worksheet 4, line 20 21. File federal taxes online for free       Do not file an amended return for this earlier year. File federal taxes online for free Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. File federal taxes online for free   Worksheet 3. File federal taxes online for free Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. File federal taxes online for free 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. File federal taxes online for free           Note. File federal taxes online for free If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. File federal taxes online for free Otherwise, go on to line 2. File federal taxes online for free           2. File federal taxes online for free Enter one-half of line 1 2. File federal taxes online for free     3. File federal taxes online for free Enter your adjusted gross income for the earlier year 3. File federal taxes online for free     4. File federal taxes online for free Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. File federal taxes online for free S. File federal taxes online for free 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. File federal taxes online for free     5. File federal taxes online for free Enter any tax-exempt interest received in the earlier year 5. File federal taxes online for free     6. File federal taxes online for free Add lines 2 through 5 6. File federal taxes online for free     7. File federal taxes online for free Enter your taxable benefits for the earlier year that you previously reported 7. File federal taxes online for free     8. File federal taxes online for free Subtract line 7 from line 6 8. File federal taxes online for free     9. File federal taxes online for free 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. File federal taxes online for free     10. File federal taxes online for free Is the amount on line 8 more than the amount on line 9? No. File federal taxes online for free Skip lines 10 through 13 and enter -0- on line 14. File federal taxes online for free  Yes. File federal taxes online for free Subtract line 9 from line 8. File federal taxes online for free 10. File federal taxes online for free     11. File federal taxes online for free Enter one-half of line 10 11. File federal taxes online for free     12. File federal taxes online for free Refigured taxable benefits. File federal taxes online for free Enter the smaller of line 2 or line 11 12. File federal taxes online for free     13. File federal taxes online for free Enter your taxable benefits for the earlier year (or as refigured due to a previous
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1.USA.gov Data

About The Data

1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.

We provide a raw pub/sub feed of data created any time anyone clicks on a 1.USA.gov URL. The pub/sub endpoint responds to http requests for any 1.USA.gov URL and returns a stream of JSON entries, one per line, that represent real-time clicks.

If you are using the 1.USA.gov data and have feedback or want to tell us about your product, please e-mail us.

How to Access The Data

You can access the feed at http://developer.usa.gov/1usagov

Measured Voice stores archives of the raw data. They created this archive in anticipation of the 1.USA.gov Hack Day so other developers could more easily access it.

The JSON data dictionary is as follows:

{
        "a": USER_AGENT, 
        "c": COUNTRY_CODE, # 2-character iso code
        "nk": KNOWN_USER,  # 1 or 0. 0=this is the first time we've seen this browser
        "g": GLOBAL_BITLY_HASH, 
        "h": ENCODING_USER_BITLY_HASH,
        "l": ENCODING_USER_LOGIN,
        "hh": SHORT_URL_CNAME,
        "r": REFERRING_URL,
        "u": LONG_URL,
        "t": TIMESTAMP,
        "gr": GEO_REGION,
        "ll": [LATITUDE, LONGITUDE],
        "cy": GEO_CITY_NAME,
        "tz": TIMEZONE # in http://en.wikipedia.org/wiki/Zoneinfo format
        "hc": TIMESTAMP OF TIME HASH WAS CREATED, 
        "al": ACCEPT_LANGUAGE http://www.w3.org/Protocols/rfc2616/rfc2616-sec14.html#sec14.4 
    }


Code from the 1.USA.gov Hack Day

We held a nationwide 1.USA.gov Hack Day on July 29, 2011 to encourage people to explore the 1.USA.gov data. The following code was created by participants and shared publicly for others to use:

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Projects from the 1.USA.gov Hack Day

A number of items were created in anticipation of and at the Hack Day. Most tools centered around finding popular links, showing links by location, and using click data to enhance security:

  • Popular now - Barg Upender and Adam created a site called PopGov.us that shows which government links are popular in real time.
  • Popularity by day - Measured Voice created GovClicks to show the most popular links per day. GovClicks is built using Gogogon which consumes the 1.USA.Gov click feed and generates daily rankings of URLs.
  • NASA links - Adam Laiacano analyzed 1.USA.gov data and found that 42% of all clicks on 1.USA.gov links go to NASA websites. He created a map that shows that people in Europe are more likely to only click on NASA links, while people in the United States click on links from a wider variety of government links.
  • Across the world - Helmut Hissen made an animation that shows clicks across the globe on 1.USA.gov links from June 2 through July 14. Red flashes represent clicks from non-mobile devices, and green flashes represent clicks from mobile devices. Note that the final NASA Shuttle launch occurred on July 8. There’s a dramatic increase in activity at the 1:24 mark.
  • Map of clicks - Chris Metcalf built a tool that ingests the 1.USA.gov data and feeds it into Data.gov. It also feeds the data into a Google Map to show clicks based on location.
  • Popularity by location - Robert built a tool that searches for the most popular links near your city or within your country.
  • NASA shuttle launch - Bitly created a visualization that shows clicks around the globe that relate to the NASA shuttle launch on July 8.
  • Sharing by domain - Shreyas Karnik looked at which government domains are commonly shortened at a particular point of time and from what location. The resulted in a map showing the location of where the top 10 domains are shared.
  • DNSSEC status - Earl Crane, Scott Rose, and Richard Bullington-McGuire worked on a tool to look at the popularity of 1.USA.gov links against the DNSSEC status of .gov domains. Their project is still in progress, but the code is available to the public (gogogon fork and DNSSEC List Walk).
  • DNSSEC status visualization - Duane Wessels graphed the DNSSEC status of domains by popularity of short URLs from that domain. The size of nodes in the graph represent the number of URLs at or below that name that were shortened. A number of agencies have DNSSEC deployed on their own domains, but employ third party CDN services, such as Akamai, which do not utilize DNSSEC at this point. Scripts and additional results are also available.
  • Twitter mentions - Dmitry Kachaev compared the list of .gov domain names from Data.gov against 1.USA.gov data. He found that only 296 registered domains, out of 1,731, were mentioned on Twitter in the past 60 days. He also created Python code to get archived click data.
  • Creation and clicks - Harlan Harris looked at the time difference between when a link was created and when it was clicked. He created density plots to show the results. Results are available on his blog.
  • Word cloud - Hani Anani used 1.USA.gov data to identify popular government links, and then analyzed the contents with Open Calais to create a word cloud that summarizes popular government topics in near real time.
  • Sonifications - Niki Yoshiuchi from the New York event created a sonification, or audio representation of the data. Joachim Gossmann is also started working on a variety of sonifications.

Terms of Service

By using this data, you agree to the Terms of Service.

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