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Filing 2010 Taxes Online

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Filing 2010 Taxes Online

Filing 2010 taxes online Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. Filing 2010 taxes online Ordering forms and publications. Filing 2010 taxes online Tax questions. Filing 2010 taxes online What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. Filing 2010 taxes online You must pay the tax as you earn or receive income during the year. Filing 2010 taxes online There are two ways to pay as you go. Filing 2010 taxes online Withholding. Filing 2010 taxes online If you are an employee, your employer probably withholds income tax from your pay. Filing 2010 taxes online In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Filing 2010 taxes online The amount withheld is paid to the Internal Revenue Service (IRS) in your name. Filing 2010 taxes online Estimated tax. Filing 2010 taxes online If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Filing 2010 taxes online People who are in business for themselves generally will have to pay their tax this way. Filing 2010 taxes online You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. Filing 2010 taxes online Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. Filing 2010 taxes online This publication explains both of these methods. Filing 2010 taxes online It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. Filing 2010 taxes online If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Filing 2010 taxes online Generally, the IRS can figure this penalty for you. Filing 2010 taxes online This underpayment penalty, and the exceptions to it, are discussed in chapter 4. Filing 2010 taxes online Nonresident aliens. Filing 2010 taxes online    Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Filing 2010 taxes online Also see chapter 8 of Publication 519, U. Filing 2010 taxes online S. Filing 2010 taxes online Tax Guide for Aliens, for important information on withholding. Filing 2010 taxes online What's new for 2013 and 2014. Filing 2010 taxes online   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. Filing 2010 taxes online Comments and suggestions. Filing 2010 taxes online   We welcome your comments about this publication and your suggestions for future editions. Filing 2010 taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing 2010 taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 2010 taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2010 taxes online   You can send your comments from www. Filing 2010 taxes online irs. Filing 2010 taxes online gov/formspubs/. Filing 2010 taxes online Click on “More Information” and then on Give us feedback on forms and publications. Filing 2010 taxes online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing 2010 taxes online Ordering forms and publications. Filing 2010 taxes online   Visit www. Filing 2010 taxes online irs. Filing 2010 taxes online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. Filing 2010 taxes online Internal Revenue Service 1201 N. Filing 2010 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing 2010 taxes online   If you have a tax question, check the information available on IRS. Filing 2010 taxes online gov or call 1-800-829-1040. Filing 2010 taxes online We cannot answer tax questions sent to either of the above addresses. Filing 2010 taxes online What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. Filing 2010 taxes online Standard mileage rates. Filing 2010 taxes online  The 2014 rate for business use of your vehicle is 56 cents per mile. Filing 2010 taxes online The rate for use of your vehicle to get medical care or move is 23½ cents per mile. Filing 2010 taxes online The rate of 14 cents per mile for charitable use is unchanged. Filing 2010 taxes online Personal exemption increased for certain taxpayers. Filing 2010 taxes online  For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Filing 2010 taxes online The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. Filing 2010 taxes online Limitation on itemized deductions. Filing 2010 taxes online  For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. Filing 2010 taxes online Health care coverage. Filing 2010 taxes online  When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. Filing 2010 taxes online For examples on how this payment works, go to www. Filing 2010 taxes online IRS. Filing 2010 taxes online gov/aca and click under the “Individuals & Families” section. Filing 2010 taxes online You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). Filing 2010 taxes online For general information on these requirements, go to www. Filing 2010 taxes online IRS. Filing 2010 taxes online gov/aca. Filing 2010 taxes online Advance payments of the Premium Tax Credit. Filing 2010 taxes online  If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. Filing 2010 taxes online Receiving too little or too much in advance will affect your refund or balance due. Filing 2010 taxes online Promptly report changes in your income or family size to your Marketplace. Filing 2010 taxes online You may want to consider this when figuring your estimated taxes for 2014. Filing 2010 taxes online For more information, go to www. Filing 2010 taxes online IRS. Filing 2010 taxes online gov/aca and see Publication 5120 and Publication 5121. Filing 2010 taxes online http://www. Filing 2010 taxes online IRS. Filing 2010 taxes online gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. Filing 2010 taxes online  The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). Filing 2010 taxes online Lifetime learning credit income limits. Filing 2010 taxes online  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). Filing 2010 taxes online Retirement savings contribution credit income limits increased. Filing 2010 taxes online  In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). Filing 2010 taxes online Adoption credit or exclusion. Filing 2010 taxes online  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. Filing 2010 taxes online In order to claim either the credit or exclusion, your MAGI must be less than $237,880. Filing 2010 taxes online Earned income credit (EIC). Filing 2010 taxes online  You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). Filing 2010 taxes online Also, the maximum MAGI you can have and still get the credit has increased. Filing 2010 taxes online You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. Filing 2010 taxes online The maximum investment income you can have and get the credit has increased to $3,350. Filing 2010 taxes online Reminders Future developments. Filing 2010 taxes online  The IRS has created a page on IRS. Filing 2010 taxes online gov for information about Publication 505 at www. Filing 2010 taxes online irs. Filing 2010 taxes online gov/pub505. Filing 2010 taxes online Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. Filing 2010 taxes online Social security tax. Filing 2010 taxes online   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. Filing 2010 taxes online The annual limit is $117,000 in 2014. Filing 2010 taxes online Photographs of missing children. Filing 2010 taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing 2010 taxes online Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Filing 2010 taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing 2010 taxes online Additional Medicare Tax. Filing 2010 taxes online  Beginning in 2013, a 0. Filing 2010 taxes online 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. Filing 2010 taxes online You may need to include this amount when figuring your estimated tax. Filing 2010 taxes online See the instructions for line 12 of the 2014 Estimated Tax Worksheet. Filing 2010 taxes online You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4, Employee's Withholding Allowance Certificate. Filing 2010 taxes online For more information on Additional Medicare Tax, go to IRS. Filing 2010 taxes online gov and enter “Additional Medicare Tax” in the search box. Filing 2010 taxes online Net Investment Income Tax. Filing 2010 taxes online  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Filing 2010 taxes online NIIT is a 3. Filing 2010 taxes online 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Filing 2010 taxes online NIIT may need to be included when figuring estimated tax. Filing 2010 taxes online See the instructions for line 12 of the 2014 Estimated Tax Worksheet. Filing 2010 taxes online You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. Filing 2010 taxes online For more information on NIIT, go to IRS. Filing 2010 taxes online gov and enter “Net Investment Income Tax” in the search box. Filing 2010 taxes online Prev  Up  Next   Home   More Online Publications
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Online Scams that Impersonate the IRS

Video: Phishing-Malware:  English

FS-2010-9, January 2010

WASHINGTON — Consumers should protect themselves against online identity theft and other scams that increase during and linger after the filing season. Such scams may appropriate the name, logo or other appurtenances of the IRS or U.S. Department of the Treasury to mislead taxpayers into believing that the scam is legitimate.
    
Scams involving the impersonation of the IRS usually take the form of e-mails, tweets or other online messages to consumers. Scammers may also use phones and faxes to reach intended victims. Some scammers set up phony Web sites.

The IRS and E-mail

Generally, the IRS does not send unsolicited e-mails to taxpayers. Further, the IRS does not discuss tax account information with taxpayers via e-mail or use e-mail to solicit sensitive financial and personal information from taxpayers. The IRS does not request financial account security information, such as PIN numbers, from taxpayers.     

Object of Scams

Most scams impersonating the IRS are identity theft schemes. In this type of scam, the scammer poses as a legitimate institution to trick consumers into revealing personal and financial information — such as passwords and Social Security, PIN, bank account and credit card numbers — that can be used to gain access to and steal their bank, credit card or other financial accounts. Attempted identity theft scams that take place via e-mail are known as phishing. Other scams may try to persuade a victim to advance sums of money in the hope of realizing a larger gain. These are known as advance fee scams. 

Who Is Targeted

Anyone with a computer, phone or fax machine could receive a scam message or unknowingly visit a phony or misleading Web site. Individuals, businesses, educators, charities and others have been targeted by e-mails that claim to come from the IRS or Treasury Department. Scam e-mails are generally sent out in bulk, based on e-mail addresses (urls), similar to spam.

How an Identity Theft Scam Works

Most of the scams that impersonate the IRS are identity theft scams. Typically, a consumer will receive an e-mail that claims to come from the IRS or Treasury Department. The message will contain an enticing or intimidating subject line, such as tax refund, inherited funds or IRS notice. Usually, the message will state that the recipient needs to provide the IRS with information to obtain the refund or avoid some penalty. The message will instruct the consumer to open an attachment or click on a link in the e-mail. This may lead to an official-looking form to be filled out online or send the taxpayer to a seemingly genuine but bogus IRS Web site. The look-alike site will then contain a phony but genuine-looking online form or interactive application that requires the personal and financial information the scammer can use to commit identity theft. 

Alternatively, the clicked link may secretly download malware to the consumer’s computer. Malware is malicious code that can take over the computer’s hard drive, giving the scammer remote access to the computer, or it could look for passwords and other information and send them to the scammer.

Phony Web or Commercial Sites

In many IRS-impersonation scams, the scammer sends the consumer to a phony Web site that mimics the appearance of the genuine IRS Web site, IRS.gov. This allows the scammer to steer victims to phony interactive forms or applications that appear genuine but require the targeted victim to enter personal and financial information that will be used to commit identity theft.  

The official Web site for the Internal Revenue Service is IRS.gov, and all IRS.gov Web page addresses begin with http://www.irs.gov/

In addition to Web sites established by scammers, there are commercial Internet sites that often resemble the authentic IRS site or contain some form of the IRS name in the address but end with a .com, .net, .org or other designation instead of .gov. These sites have no connection to the IRS. Consumers may unknowingly visit these sites when searching the Internet to retrieve tax forms, publications and other information from the IRS.

Frequent or Recent Scams

There are a number of scams that impersonate the IRS. Some of them appear with great frequency, particularly during and right after filing season, and recur annually. Others are new.   

  • Refund Scam — This is the most frequent IRS-impersonation scam seen by the IRS. In this phishing scam, a bogus e-mail claiming to come from the IRS tells the consumer that he or she is eligible to receive a tax refund for a specified amount. It may use the phrase “last annual calculations of your fiscal activity.” To claim the tax refund, the consumer must open an attachment or click on a link contained in the e-mail to access and complete a claim form. The form requires the entry of personal and financial information. Several variations on the refund scam have claimed to come from the Exempt Organizations area of the IRS or the name and signature of a genuine or made-up IRS executive. In reality, taxpayers do not complete a special form to obtain their federal tax refund — refunds are triggered by the tax return they submitted to the IRS.
  • Lottery winnings or cash consignment — These advance fee scam e-mails claim to come from the Treasury Department to notify recipients that they’ll receive millions of dollars in recovered funds or lottery winnings or cash consignment if they provide certain personal information, including phone numbers, via return e-mail. The e-mail may be just the first step in a multi-step scheme, in which the victim is later contacted by telephone or further e-mail and instructed to deposit taxes on the funds or winnings before they can receive any of it. Alternatively, they may be sent a phony check of the funds or winnings and told to deposit it but pay 10 percent in taxes or fees. Thinking that the check must have cleared the bank and is genuine, some people comply. However, the scammers, not the Treasury Department, will get the taxes or fees. In reality, the Treasury Department does not become involved in notification of inheritances or lottery or other winnings.
  • Beneficial Owner Form — This fax-based phishing scam, which generally targets foreign nationals, recurs periodically. It’s based on a genuine IRS form, the W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. The scammer, though, invents his or her own number and name for the form. The scammer modifies the form to request passport numbers, information that is often used for account security purposes (such as mother’s maiden name) and similar detailed personal and financial information, and states that the recipient may have to pay additional tax if he or she fails to immediately fax back the completed form. In reality, the real W-8BEN is completed by banks, not individuals.

Other Known Scams

The contents of other IRS-impersonation scams vary but may claim that the recipient will be paid for participating in an online survey or is under investigation or audit. Some scam e-mails have referenced Recovery-related tax provisions, such as Making Work Pay, or solicited for charitable donations to victims of natural disasters. Taxpayers should beware of an e-mail scam that references underreported income and the recipient’s “tax statement,” since clicking on a link or opening an attachment is known to download malware onto the recipient’s computer.

How to Spot a Scam

Many e-mail scams are fairly sophisticated and hard to detect. However, there are signs to watch for, such as an e-mail that:

  •  Requests detailed or an unusual amount of personal and/or financial information, such as name, SSN, bank or credit card account numbers or security-related information, such as mother’s maiden name, either in the e-mail itself or on another site to which a link in the e-mail sends the recipient.
  • Dangles bait to get the recipient to respond to the e-mail, such as mentioning a tax refund or offering to pay the recipient to participate in an IRS survey.
  • Threatens a consequence for not responding to the e-mail, such as additional taxes or blocking access to the recipient’s funds.
  • Gets the Internal Revenue Service or other federal agency names wrong.
  • Uses incorrect grammar or odd phrasing (many of the e-mail scams originate overseas and are written by non-native English speakers).
  • Uses a really long address in any link contained in the e-mail message or one that does not start with the actual IRS Web site address (http://www.irs.gov). The actual link’s address, or url, is revealed by moving the mouse over the link included in the text of the e-mail.

What to Do

Taxpayers who receive a suspicious e-mail claiming to come from the IRS should take the following steps:

  • Avoid opening any attachments to the e-mail, in case they contain malicious code that will infect your computer.
  • Avoid clicking on any links, for the same reason. Alternatively, the links may connect to a phony IRS Web site that appears authentic and then prompts for personal identifiers, bank or credit card account numbers or PINs.
  • Visit the IRS Web site, www.irs.gov, to use the “Where’s My Refund?” interactive tool to determine if they are really getting a refund, rather than responding to the e-mail message.
  • Forward the suspicious e-mail or url address to the IRS mailbox phishing@irs.gov, then delete the e-mail from their inbox.

Consumers who believe they are or may be victims of identity theft or other scams may visit the U.S. Federal Trade Commission’s Web site for identity theft, www.OnGuardOnline.gov, for guidance in what to do. The IRS is one of the sponsors of this site.

More information on IRS-impersonation scams, identity theft and suspicious e-mail is available on IRS.gov.

 

Page Last Reviewed or Updated: 08-Jan-2014

The Filing 2010 Taxes Online

Filing 2010 taxes online Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Filing 2010 taxes online Exemption from withholding. Filing 2010 taxes online 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. Filing 2010 taxes online When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Filing 2010 taxes online S. Filing 2010 taxes online savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Filing 2010 taxes online Children's benefits. Filing 2010 taxes online   The rules in this publication apply to benefits received by children. Filing 2010 taxes online See Who is taxed , later. Filing 2010 taxes online The SSA issues Form SSA-1099 and Form SSA-1042S. Filing 2010 taxes online The RRB issues Form RRB-1099 and Form RRB-1042S. Filing 2010 taxes online These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Filing 2010 taxes online You may receive more than one of these forms for the same tax year. Filing 2010 taxes online See the Appendix at the end of this publication for more information. Filing 2010 taxes online Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Filing 2010 taxes online The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Filing 2010 taxes online 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. Filing 2010 taxes online 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. Filing 2010 taxes online Figuring total income. Filing 2010 taxes online   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Filing 2010 taxes online If the total is more than your base amount, part of your benefits may be taxable. Filing 2010 taxes online   If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Filing 2010 taxes online Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Filing 2010 taxes online If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Filing 2010 taxes online If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Filing 2010 taxes online Base amount. Filing 2010 taxes online   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Filing 2010 taxes online Worksheet A. Filing 2010 taxes online   You can use Worksheet A to figure the amount of income to compare with your base amount. Filing 2010 taxes online This is a quick way to check whether some of your benefits may be taxable. Filing 2010 taxes online     Worksheet A. Filing 2010 taxes online A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Filing 2010 taxes online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Filing 2010 taxes online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Filing 2010 taxes online (If you received more than one form, combine the amounts from box 5 and enter the total. Filing 2010 taxes online ) A. Filing 2010 taxes online   Note. Filing 2010 taxes online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Filing 2010 taxes online B. Filing 2010 taxes online Enter one-half of the amount on line A B. Filing 2010 taxes online   C. Filing 2010 taxes online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Filing 2010 taxes online   D. Filing 2010 taxes online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Filing 2010 taxes online   E. Filing 2010 taxes online Add lines B, C, and D E. Filing 2010 taxes online   Note. Filing 2010 taxes online Compare the amount on line E to your base amount for your filing status. Filing 2010 taxes online If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Filing 2010 taxes online If the amount on line E is more than your base amount, some of your benefits may be taxable. Filing 2010 taxes online You need to complete Worksheet 1, shown later. Filing 2010 taxes online If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Filing 2010 taxes online   Example. Filing 2010 taxes online You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Filing 2010 taxes online In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Filing 2010 taxes online Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Filing 2010 taxes online You also received a taxable pension of $22,800 and interest income of $500. Filing 2010 taxes online You did not have any tax-exempt interest income. Filing 2010 taxes online 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. Filing 2010 taxes online   Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Filing 2010 taxes online     Filled-in Worksheet A. Filing 2010 taxes online A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Filing 2010 taxes online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Filing 2010 taxes online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Filing 2010 taxes online (If you received more than one form, combine the amounts from box 5 and enter the total. Filing 2010 taxes online ) A. Filing 2010 taxes online $11,000 Note. Filing 2010 taxes online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Filing 2010 taxes online B. Filing 2010 taxes online Enter one-half of the amount on line A B. Filing 2010 taxes online 5,500 C. Filing 2010 taxes online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Filing 2010 taxes online 23,300 D. Filing 2010 taxes online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Filing 2010 taxes online -0- E. Filing 2010 taxes online Add lines B, C, and D E. Filing 2010 taxes online $28,800 Note. Filing 2010 taxes online Compare the amount on line E to your base amount for your filing status. Filing 2010 taxes online If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Filing 2010 taxes online If the amount on line E is more than your base amount, some of your benefits may be taxable. Filing 2010 taxes online You need to complete Worksheet 1, shown later. Filing 2010 taxes online If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Filing 2010 taxes online   Who is taxed. Filing 2010 taxes online   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Filing 2010 taxes online For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Filing 2010 taxes online One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Filing 2010 taxes online Repayment of benefits. Filing 2010 taxes online   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Filing 2010 taxes online It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Filing 2010 taxes online If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Filing 2010 taxes online   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Filing 2010 taxes online Your repayments are shown in box 4. Filing 2010 taxes online The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Filing 2010 taxes online Use the amount in box 5 to figure whether any of your benefits are taxable. Filing 2010 taxes online Example. Filing 2010 taxes online In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Filing 2010 taxes online In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Filing 2010 taxes online During 2013, you repaid $500 to SSA. Filing 2010 taxes online The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Filing 2010 taxes online The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Filing 2010 taxes online Tax withholding and estimated tax. Filing 2010 taxes online   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Filing 2010 taxes online If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Filing 2010 taxes online   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Filing 2010 taxes online For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Filing 2010 taxes online U. Filing 2010 taxes online S. Filing 2010 taxes online citizens residing abroad. Filing 2010 taxes online   U. Filing 2010 taxes online S. Filing 2010 taxes online citizens who are residents of the following countries are exempt from U. Filing 2010 taxes online S. Filing 2010 taxes online tax on their benefits. Filing 2010 taxes online Canada. Filing 2010 taxes online Egypt. Filing 2010 taxes online Germany. Filing 2010 taxes online Ireland. Filing 2010 taxes online Israel. Filing 2010 taxes online Italy. Filing 2010 taxes online (You must also be a citizen of Italy for the exemption to apply. Filing 2010 taxes online ) Romania. Filing 2010 taxes online United Kingdom. Filing 2010 taxes online   The SSA will not withhold U. Filing 2010 taxes online S. Filing 2010 taxes online tax from your benefits if you are a U. Filing 2010 taxes online S. Filing 2010 taxes online citizen. Filing 2010 taxes online   The RRB will withhold U. Filing 2010 taxes online S. Filing 2010 taxes online tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Filing 2010 taxes online 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. Filing 2010 taxes online Contact the RRB to get this form. Filing 2010 taxes online Lawful permanent residents. Filing 2010 taxes online   For U. Filing 2010 taxes online S. Filing 2010 taxes online 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. Filing 2010 taxes online Social security benefits paid to a green card holder are not subject to 30% withholding. Filing 2010 taxes online 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. Filing 2010 taxes online SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Filing 2010 taxes online 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. Filing 2010 taxes online 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. Filing 2010 taxes online S. Filing 2010 taxes online lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Filing 2010 taxes online I am filing a U. Filing 2010 taxes online S. Filing 2010 taxes online income tax return for the tax year as a resident alien reporting all of my worldwide income. Filing 2010 taxes online I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Filing 2010 taxes online ” Nonresident aliens. Filing 2010 taxes online   A nonresident alien is an individual who is not a citizen or resident of the United States. Filing 2010 taxes online If you are a nonresident alien, the rules discussed in this publication do not apply to you. Filing 2010 taxes online Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Filing 2010 taxes online You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Filing 2010 taxes online These forms will also show the tax rate and the amount of tax withheld from your benefits. Filing 2010 taxes online   Under tax treaties with the following countries, residents of these countries are exempt from U. Filing 2010 taxes online S. Filing 2010 taxes online tax on their benefits. Filing 2010 taxes online Canada. Filing 2010 taxes online Egypt. Filing 2010 taxes online Germany. Filing 2010 taxes online Ireland. Filing 2010 taxes online Israel. Filing 2010 taxes online Italy. Filing 2010 taxes online Japan. Filing 2010 taxes online Romania. Filing 2010 taxes online United Kingdom. Filing 2010 taxes online   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Filing 2010 taxes online S. Filing 2010 taxes online tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Filing 2010 taxes online   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Filing 2010 taxes online   For more information on whether you are a nonresident alien, see Publication 519, U. Filing 2010 taxes online S. Filing 2010 taxes online Tax Guide for Aliens. Filing 2010 taxes online Exemption from withholding. Filing 2010 taxes online   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. Filing 2010 taxes online S. Filing 2010 taxes online tax from your benefits. Filing 2010 taxes online   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. Filing 2010 taxes online Contact the RRB to get this form. Filing 2010 taxes online Canadian or German social security benefits paid to U. Filing 2010 taxes online S. Filing 2010 taxes online residents. Filing 2010 taxes online   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Filing 2010 taxes online S. Filing 2010 taxes online residents are treated for U. Filing 2010 taxes online S. Filing 2010 taxes online income tax purposes as if they were paid under the social security legislation of the United States. Filing 2010 taxes online If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Filing 2010 taxes online How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Filing 2010 taxes online You cannot use Form 1040EZ. Filing 2010 taxes online Reporting on Form 1040. Filing 2010 taxes online   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Filing 2010 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Filing 2010 taxes online Reporting on Form 1040A. Filing 2010 taxes online   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Filing 2010 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Filing 2010 taxes online Benefits not taxable. Filing 2010 taxes online   If you are filing Form 1040EZ, do not report any benefits on your tax return. Filing 2010 taxes online If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Filing 2010 taxes online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 2010 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Filing 2010 taxes online How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Filing 2010 taxes online Generally, the higher that total amount, the greater the taxable part of your benefits. Filing 2010 taxes online Maximum taxable part. Filing 2010 taxes online   Generally, up to 50% of your benefits will be taxable. Filing 2010 taxes online However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Filing 2010 taxes online The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Filing 2010 taxes online You are married filing separately and lived with your spouse at any time during 2013. Filing 2010 taxes online Which worksheet to use. Filing 2010 taxes online   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Filing 2010 taxes online You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Filing 2010 taxes online You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Filing 2010 taxes online In this situation you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Filing 2010 taxes online Situation (1) does not apply and you take an exclusion for interest from qualified U. Filing 2010 taxes online S. Filing 2010 taxes online savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Filing 2010 taxes online In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Filing 2010 taxes online You received a lump-sum payment for an earlier year. Filing 2010 taxes online In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Filing 2010 taxes online See Lump-Sum Election , later. Filing 2010 taxes online Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Filing 2010 taxes online Filled-in Worksheet 1. Filing 2010 taxes online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Filing 2010 taxes online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Filing 2010 taxes online None of your benefits are taxable for 2013. Filing 2010 taxes online For more information, see Repayments More Than Gross Benefits . Filing 2010 taxes online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 2010 taxes online S. Filing 2010 taxes online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Filing 2010 taxes online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 2010 taxes online 1. Filing 2010 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 2010 taxes online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 2010 taxes online $5,980         2. Filing 2010 taxes online Enter one-half of line 1 2. Filing 2010 taxes online 2,990     3. Filing 2010 taxes online 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. Filing 2010 taxes online 28,990     4. Filing 2010 taxes online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 2010 taxes online -0-     5. Filing 2010 taxes online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Filing 2010 taxes online -0-     6. Filing 2010 taxes online Combine lines 2, 3, 4, and 5 6. Filing 2010 taxes online 31,980     7. Filing 2010 taxes online 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. Filing 2010 taxes online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 2010 taxes online -0-     8. Filing 2010 taxes online Is the amount on line 7 less than the amount on line 6?             No. Filing 2010 taxes online None of your social security benefits are taxable. Filing 2010 taxes online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 2010 taxes online             Yes. Filing 2010 taxes online Subtract line 7 from line 6 8. Filing 2010 taxes online 31,980     9. Filing 2010 taxes online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Filing 2010 taxes online 25,000       Note. Filing 2010 taxes online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Filing 2010 taxes online 85) and enter the result on line 17. Filing 2010 taxes online Then go to line 18. Filing 2010 taxes online         10. Filing 2010 taxes online Is the amount on line 9 less than the amount on line 8?             No. Filing 2010 taxes online None of your benefits are taxable. Filing 2010 taxes online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 2010 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 2010 taxes online             Yes. Filing 2010 taxes online Subtract line 9 from line 8 10. Filing 2010 taxes online 6,980     11. Filing 2010 taxes online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Filing 2010 taxes online 9,000     12. Filing 2010 taxes online Subtract line 11 from line 10. Filing 2010 taxes online If zero or less, enter -0- 12. Filing 2010 taxes online -0-     13. Filing 2010 taxes online Enter the smaller of line 10 or line 11 13. Filing 2010 taxes online 6,980     14. Filing 2010 taxes online Enter one-half of line 13 14. Filing 2010 taxes online 3,490     15. Filing 2010 taxes online Enter the smaller of line 2 or line 14 15. Filing 2010 taxes online 2,990     16. Filing 2010 taxes online Multiply line 12 by 85% (. Filing 2010 taxes online 85). Filing 2010 taxes online If line 12 is zero, enter -0- 16. Filing 2010 taxes online -0-     17. Filing 2010 taxes online Add lines 15 and 16 17. Filing 2010 taxes online 2,990     18. Filing 2010 taxes online Multiply line 1 by 85% (. Filing 2010 taxes online 85) 18. Filing 2010 taxes online 5,083     19. Filing 2010 taxes online Taxable benefits. Filing 2010 taxes online Enter the smaller of line 17 or line 18. Filing 2010 taxes online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 2010 taxes online $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. Filing 2010 taxes online         Example 1. Filing 2010 taxes online George White is single and files Form 1040 for 2013. Filing 2010 taxes online 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. Filing 2010 taxes online He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Filing 2010 taxes online   To figure his taxable benefits, George completes Worksheet 1, shown below. Filing 2010 taxes online On line 20a of his Form 1040, George enters his net benefits of $5,980. Filing 2010 taxes online On line 20b, he enters his taxable benefits of $2,990. Filing 2010 taxes online Example 2. Filing 2010 taxes online Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Filing 2010 taxes online Ray is retired and received a fully taxable pension of $15,500. Filing 2010 taxes online He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Filing 2010 taxes online Alice worked during the year and had wages of $14,000. Filing 2010 taxes online She made a deductible payment to her IRA account of $1,000. Filing 2010 taxes online Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Filing 2010 taxes online They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Filing 2010 taxes online They find none of Ray's social security benefits are taxable. Filing 2010 taxes online On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Filing 2010 taxes online Filled-in Worksheet 1. Filing 2010 taxes online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Filing 2010 taxes online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Filing 2010 taxes online None of your benefits are taxable for 2013. Filing 2010 taxes online For more information, see Repayments More Than Gross Benefits . Filing 2010 taxes online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 2010 taxes online S. Filing 2010 taxes online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Filing 2010 taxes online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 2010 taxes online 1. Filing 2010 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 2010 taxes online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 2010 taxes online $5,600         2. Filing 2010 taxes online Enter one-half of line 1 2. Filing 2010 taxes online 2,800     3. Filing 2010 taxes online 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. Filing 2010 taxes online 29,750     4. Filing 2010 taxes online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 2010 taxes online -0-     5. Filing 2010 taxes online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Filing 2010 taxes online -0-     6. Filing 2010 taxes online Combine lines 2, 3, 4, and 5 6. Filing 2010 taxes online 32,550     7. Filing 2010 taxes online 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. Filing 2010 taxes online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 2010 taxes online 1,000     8. Filing 2010 taxes online Is the amount on line 7 less than the amount on line 6?             No. Filing 2010 taxes online None of your social security benefits are taxable. Filing 2010 taxes online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 2010 taxes online             Yes. Filing 2010 taxes online Subtract line 7 from line 6 8. Filing 2010 taxes online 31,550     9. Filing 2010 taxes online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Filing 2010 taxes online 32,000       Note. Filing 2010 taxes online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Filing 2010 taxes online 85) and enter the result on line 17. Filing 2010 taxes online Then go to line 18. Filing 2010 taxes online         10. Filing 2010 taxes online Is the amount on line 9 less than the amount on line 8?             No. Filing 2010 taxes online None of your benefits are taxable. Filing 2010 taxes online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 2010 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 2010 taxes online             Yes. Filing 2010 taxes online Subtract line 9 from line 8 10. Filing 2010 taxes online       11. Filing 2010 taxes online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Filing 2010 taxes online       12. Filing 2010 taxes online Subtract line 11 from line 10. Filing 2010 taxes online If zero or less, enter -0- 12. Filing 2010 taxes online       13. Filing 2010 taxes online Enter the smaller of line 10 or line 11 13. Filing 2010 taxes online       14. Filing 2010 taxes online Enter one-half of line 13 14. Filing 2010 taxes online       15. Filing 2010 taxes online Enter the smaller of line 2 or line 14 15. Filing 2010 taxes online       16. Filing 2010 taxes online Multiply line 12 by 85% (. Filing 2010 taxes online 85). Filing 2010 taxes online If line 12 is zero, enter -0- 16. Filing 2010 taxes online       17. Filing 2010 taxes online Add lines 15 and 16 17. Filing 2010 taxes online       18. Filing 2010 taxes online Multiply line 1 by 85% (. Filing 2010 taxes online 85) 18. Filing 2010 taxes online       19. Filing 2010 taxes online Taxable benefits. Filing 2010 taxes online Enter the smaller of line 17 or line 18. Filing 2010 taxes online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 2010 taxes online         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. Filing 2010 taxes online         Example 3. Filing 2010 taxes online Joe and Betty Johnson file a joint return on Form 1040 for 2013. Filing 2010 taxes online Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Filing 2010 taxes online Joe's Form RRB-1099 shows $10,000 in box 5. Filing 2010 taxes online Betty is a retired government worker and received a fully taxable pension of $38,000. Filing 2010 taxes online They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Filing 2010 taxes online S. Filing 2010 taxes online savings bond. Filing 2010 taxes online The savings bond interest qualified for the exclusion. Filing 2010 taxes online They figure their taxable benefits by completing Worksheet 1 below. Filing 2010 taxes online Because they have qualified U. Filing 2010 taxes online S. Filing 2010 taxes online savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Filing 2010 taxes online On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Filing 2010 taxes online 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. Filing 2010 taxes online (See Maximum taxable part under How Much Is Taxable earlier. Filing 2010 taxes online ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Filing 2010 taxes online Filled-in Worksheet 1. Filing 2010 taxes online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Filing 2010 taxes online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Filing 2010 taxes online None of your benefits are taxable for 2013. Filing 2010 taxes online For more information, see Repayments More Than Gross Benefits . Filing 2010 taxes online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 2010 taxes online S. Filing 2010 taxes online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Filing 2010 taxes online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 2010 taxes online 1. Filing 2010 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 2010 taxes online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 2010 taxes online $10,000         2. Filing 2010 taxes online Enter one-half of line 1 2. Filing 2010 taxes online 5,000     3. Filing 2010 taxes online 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. Filing 2010 taxes online 40,500     4. Filing 2010 taxes online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 2010 taxes online -0-     5. Filing 2010 taxes online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Filing 2010 taxes online -0-     6. Filing 2010 taxes online Combine lines 2, 3, 4, and 5 6. Filing 2010 taxes online 45,500     7. Filing 2010 taxes online 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. Filing 2010 taxes online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 2010 taxes online -0-     8. Filing 2010 taxes online Is the amount on line 7 less than the amount on line 6?             No. Filing 2010 taxes online None of your social security benefits are taxable. Filing 2010 taxes online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 2010 taxes online             Yes. Filing 2010 taxes online Subtract line 7 from line 6 8. Filing 2010 taxes online 45,500     9. Filing 2010 taxes online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Filing 2010 taxes online 32,000       Note. Filing 2010 taxes online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Filing 2010 taxes online 85) and enter the result on line 17. Filing 2010 taxes online Then go to line 18. Filing 2010 taxes online         10. Filing 2010 taxes online Is the amount on line 9 less than the amount on line 8?             No. Filing 2010 taxes online None of your benefits are taxable. Filing 2010 taxes online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 2010 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 2010 taxes online             Yes. Filing 2010 taxes online Subtract line 9 from line 8 10. Filing 2010 taxes online 13,500     11. Filing 2010 taxes online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Filing 2010 taxes online 12,000     12. Filing 2010 taxes online Subtract line 11 from line 10. Filing 2010 taxes online If zero or less, enter -0- 12. Filing 2010 taxes online 1,500     13. Filing 2010 taxes online Enter the smaller of line 10 or line 11 13. Filing 2010 taxes online 12,000     14. Filing 2010 taxes online Enter one-half of line 13 14. Filing 2010 taxes online 6,000     15. Filing 2010 taxes online Enter the smaller of line 2 or line 14 15. Filing 2010 taxes online 5,000     16. Filing 2010 taxes online Multiply line 12 by 85% (. Filing 2010 taxes online 85). Filing 2010 taxes online If line 12 is zero, enter -0- 16. Filing 2010 taxes online 1,275     17. Filing 2010 taxes online Add lines 15 and 16 17. Filing 2010 taxes online 6,275     18. Filing 2010 taxes online Multiply line 1 by 85% (. Filing 2010 taxes online 85) 18. Filing 2010 taxes online 8,500     19. Filing 2010 taxes online Taxable benefits. Filing 2010 taxes online Enter the smaller of line 17 or line 18. Filing 2010 taxes online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 2010 taxes online $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. Filing 2010 taxes online         Filled-in Worksheet 1. Filing 2010 taxes online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Filing 2010 taxes online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Filing 2010 taxes online None of your benefits are taxable for 2013. Filing 2010 taxes online For more information, see Repayments More Than Gross Benefits . Filing 2010 taxes online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 2010 taxes online S. Filing 2010 taxes online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Filing 2010 taxes online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 2010 taxes online 1. Filing 2010 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 2010 taxes online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 2010 taxes online $4,000         2. Filing 2010 taxes online Enter one-half of line 1 2. Filing 2010 taxes online 2,000     3. Filing 2010 taxes online 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. Filing 2010 taxes online 8,000     4. Filing 2010 taxes online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 2010 taxes online -0-     5. Filing 2010 taxes online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Filing 2010 taxes online -0-     6. Filing 2010 taxes online Combine lines 2, 3, 4, and 5 6. Filing 2010 taxes online 10,000     7. Filing 2010 taxes online 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. Filing 2010 taxes online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 2010 taxes online -0-     8. Filing 2010 taxes online Is the amount on line 7 less than the amount on line 6?             No. Filing 2010 taxes online None of your social security benefits are taxable. Filing 2010 taxes online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 2010 taxes online             Yes. Filing 2010 taxes online Subtract line 7 from line 6 8. Filing 2010 taxes online 10,000     9. Filing 2010 taxes online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Filing 2010 taxes online         Note. Filing 2010 taxes online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Filing 2010 taxes online 85) and enter the result on line 17. Filing 2010 taxes online Then go to line 18. Filing 2010 taxes online         10. Filing 2010 taxes online Is the amount on line 9 less than the amount on line 8?             No. Filing 2010 taxes online None of your benefits are taxable. Filing 2010 taxes online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 2010 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 2010 taxes online             Yes. Filing 2010 taxes online Subtract line 9 from line 8 10. Filing 2010 taxes online       11. Filing 2010 taxes online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Filing 2010 taxes online       12. Filing 2010 taxes online Subtract line 11 from line 10. Filing 2010 taxes online If zero or less, enter -0- 12. Filing 2010 taxes online       13. Filing 2010 taxes online Enter the smaller of line 10 or line 11 13. Filing 2010 taxes online       14. Filing 2010 taxes online Enter one-half of line 13 14. Filing 2010 taxes online       15. Filing 2010 taxes online Enter the smaller of line 2 or line 14 15. Filing 2010 taxes online       16. Filing 2010 taxes online Multiply line 12 by 85% (. Filing 2010 taxes online 85). Filing 2010 taxes online If line 12 is zero, enter -0- 16. Filing 2010 taxes online       17. Filing 2010 taxes online Add lines 15 and 16 17. Filing 2010 taxes online 8,500     18. Filing 2010 taxes online Multiply line 1 by 85% (. Filing 2010 taxes online 85) 18. Filing 2010 taxes online 3,400     19. Filing 2010 taxes online Taxable benefits. Filing 2010 taxes online Enter the smaller of line 17 or line 18. Filing 2010 taxes online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 2010 taxes online $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. Filing 2010 taxes online         Example 4. Filing 2010 taxes online Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Filing 2010 taxes online Bill earned $8,000 during 2013. Filing 2010 taxes online The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). Filing 2010 taxes online Bill figures his taxable benefits by completing Worksheet 1 below. Filing 2010 taxes online 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. Filing 2010 taxes online See How Much Is Taxable earlier. Filing 2010 taxes online Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Filing 2010 taxes online 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. Filing 2010 taxes online This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Filing 2010 taxes online No part of the lump-sum death benefit is subject to tax. Filing 2010 taxes online Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Filing 2010 taxes online However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Filing 2010 taxes online You can elect this method if it lowers your taxable benefits. Filing 2010 taxes online 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. Filing 2010 taxes online Then you subtract any taxable benefits for that year that you previously reported. Filing 2010 taxes online The remainder is the taxable part of the lump-sum payment. Filing 2010 taxes online Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Filing 2010 taxes online Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Filing 2010 taxes online Do not file an amended return for the earlier year. Filing 2010 taxes online Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Filing 2010 taxes online Complete Worksheet 1 in this publication. Filing 2010 taxes online Complete Worksheet 2 and Worksheet 3 as appropriate. Filing 2010 taxes online Use Worksheet 2 if your lump-sum payment was for a year after 1993. Filing 2010 taxes online Use Worksheet 3 if it was for 1993 or an earlier year. Filing 2010 taxes online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Filing 2010 taxes online Complete Worksheet 4. Filing 2010 taxes online Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Filing 2010 taxes online 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. Filing 2010 taxes online Making the election. Filing 2010 taxes online   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. Filing 2010 taxes online Do not attach the completed worksheets to your return. Filing 2010 taxes online Keep them with your records. Filing 2010 taxes online    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. Filing 2010 taxes online Lump-sum payment reported on Form SSA-1099 or RRB-1099. Filing 2010 taxes online   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. Filing 2010 taxes online That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Filing 2010 taxes online The form will also show the year (or years) the payment is for. Filing 2010 taxes online However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Filing 2010 taxes online You must contact the RRB for a breakdown by year for any amount shown in box 9. Filing 2010 taxes online Example Jane Jackson is single. Filing 2010 taxes online In 2012 she applied for social security disability benefits but was told she was ineligible. Filing 2010 taxes online She appealed the decision and won. Filing 2010 taxes online In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. Filing 2010 taxes online Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Filing 2010 taxes online Jane's other income for 2012 and 2013 is as follows. Filing 2010 taxes online   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. Filing 2010 taxes online She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Filing 2010 taxes online Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Filing 2010 taxes online She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Filing 2010 taxes online She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Filing 2010 taxes online After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Filing 2010 taxes online Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Filing 2010 taxes online To do this, she prints “LSE” to the left of Form 1040, line 20a. Filing 2010 taxes online She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Filing 2010 taxes online Jane's filled-in worksheets (1, 2, and 4) follow. Filing 2010 taxes online Jane Jackson's Filled-in Worksheet 1. Filing 2010 taxes online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Filing 2010 taxes online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Filing 2010 taxes online None of your benefits are taxable for 2013. Filing 2010 taxes online For more information, see Repayments More Than Gross Benefits . Filing 2010 taxes online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 2010 taxes online S. Filing 2010 taxes online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Filing 2010 taxes online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 2010 taxes online 1. Filing 2010 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 2010 taxes online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 2010 taxes online $11,000         2. Filing 2010 taxes online Enter one-half of line 1 2. Filing 2010 taxes online 5,500     3. Filing 2010 taxes online 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. Filing 2010 taxes online 25,500     4. Filing 2010 taxes online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 2010 taxes online -0-     5. Filing 2010 taxes online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Filing 2010 taxes online -0-     6. Filing 2010 taxes online Combine lines 2, 3, 4, and 5 6. Filing 2010 taxes online 31,000     7. Filing 2010 taxes online 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. Filing 2010 taxes online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 2010 taxes online -0-     8. Filing 2010 taxes online Is the amount on line 7 less than the amount on line 6?             No. Filing 2010 taxes online None of your social security benefits are taxable. Filing 2010 taxes online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 2010 taxes online             Yes. Filing 2010 taxes online Subtract line 7 from line 6 8. Filing 2010 taxes online 31,000     9. Filing 2010 taxes online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Filing 2010 taxes online 25,000       Note. Filing 2010 taxes online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Filing 2010 taxes online 85) and enter the result on line 17. Filing 2010 taxes online Then go to line 18. Filing 2010 taxes online         10. Filing 2010 taxes online Is the amount on line 9 less than the amount on line 8?             No. Filing 2010 taxes online None of your benefits are taxable. Filing 2010 taxes online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 2010 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 2010 taxes online             Yes. Filing 2010 taxes online Subtract line 9 from line 8 10. Filing 2010 taxes online 6,000     11. Filing 2010 taxes online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Filing 2010 taxes online 9,000     12. Filing 2010 taxes online Subtract line 11 from line 10. Filing 2010 taxes online If zero or less, enter -0- 12. Filing 2010 taxes online -0-     13. Filing 2010 taxes online Enter the smaller of line 10 or line 11 13. Filing 2010 taxes online 6,000     14. Filing 2010 taxes online Enter one-half of line 13 14. Filing 2010 taxes online 3,000     15. Filing 2010 taxes online Enter the smaller of line 2 or line 14 15. Filing 2010 taxes online 3,000     16. Filing 2010 taxes online Multiply line 12 by 85% (. Filing 2010 taxes online 85). Filing 2010 taxes online If line 12 is zero, enter -0- 16. Filing 2010 taxes online -0-     17. Filing 2010 taxes online Add lines 15 and 16 17. Filing 2010 taxes online 3,000     18. Filing 2010 taxes online Multiply line 1 by 85% (. Filing 2010 taxes online 85) 18. Filing 2010 taxes online 9,350     19. Filing 2010 taxes online Taxable benefits. Filing 2010 taxes online Enter the smaller of line 17 or line 18. Filing 2010 taxes online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 2010 taxes online $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. Filing 2010 taxes online         Jane Jackson's Filled-in Worksheet 2. Filing 2010 taxes online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Filing 2010 taxes online 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. Filing 2010 taxes online $2,000           Note. Filing 2010 taxes online If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Filing 2010 taxes online Otherwise, go on to line 2. Filing 2010 taxes online             2. Filing 2010 taxes online Enter one-half of line 1 2. Filing 2010 taxes online 1,000   3. Filing 2010 taxes online Enter your adjusted gross income for the earlier year 3. Filing 2010 taxes online 23,000   4. Filing 2010 taxes online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Filing 2010 taxes online S. Filing 2010 taxes online 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. Filing 2010 taxes online -0-   5. Filing 2010 taxes online Enter any tax-exempt interest received in the earlier year 5. Filing 2010 taxes online -0-   6. Filing 2010 taxes online Add lines 2 through 5 6. Filing 2010 taxes online 24,000   7. Filing 2010 taxes online Enter your taxable benefits for the earlier year that you previously reported 7. Filing 2010 taxes online -0-   8. Filing 2010 taxes online Subtract line 7 from line 6 8. Filing 2010 taxes online 24,000   9. Filing 2010 taxes online 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. Filing 2010 taxes online 25,000     Note. Filing 2010 taxes online 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% (. Filing 2010 taxes online 85) and enter the result on line 17. Filing 2010 taxes online Then go to line 18. Filing 2010 taxes online         10. Filing 2010 taxes online Is the amount on line 8 more than the amount on line 9?       No. Filing 2010 taxes online Skip lines 10 through 20 and enter -0- on line 21. Filing 2010 taxes online       Yes. Filing 2010 taxes online Subtract line 9 from line 8 10. Filing 2010 taxes online     11. Filing 2010 taxes online 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. Filing 2010 taxes online     12. Filing 2010 taxes online Subtract line 11 from line 10. Filing 2010 taxes online If zero or less, enter -0- 12. Filing 2010 taxes online     13. Filing 2010 taxes online Enter the smaller of line 10 or line 11 13. Filing 2010 taxes online     14. Filing 2010 taxes online Enter one-half of line 13 14. Filing 2010 taxes online     15. Filing 2010 taxes online Enter the smaller of line 2 or line 14 15. Filing 2010 taxes online     16. Filing 2010 taxes online Multiply line 12 by 85% (. Filing 2010 taxes online 85). Filing 2010 taxes online If line 12 is zero, enter -0- 16. Filing 2010 taxes online     17. Filing 2010 taxes online Add lines 15 and 16 17. Filing 2010 taxes online     18. Filing 2010 taxes online Multiply line 1 by 85% (. Filing 2010 taxes online 85) 18. Filing 2010 taxes online     19. Filing 2010 taxes online Refigured taxable benefits. Filing 2010 taxes online Enter the smaller of line 17 or line 18 19. Filing 2010 taxes online     20. Filing 2010 taxes online Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Filing 2010 taxes online     21. Filing 2010 taxes online Additional taxable benefits. Filing 2010 taxes online Subtract line 20 from line 19. Filing 2010 taxes online Also enter this amount on Worksheet 4, line 20 21. Filing 2010 taxes online -0-     Do not file an amended return for this earlier year. Filing 2010 taxes online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Filing 2010 taxes online   Jane Jackson's Filled-in Worksheet 4. Filing 2010 taxes online 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. Filing 2010 taxes online 1. Filing 2010 taxes online 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. Filing 2010 taxes online $9,000         Note. Filing 2010 taxes online If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Filing 2010 taxes online Otherwise, go on to line 2. Filing 2010 taxes online           2. Filing 2010 taxes online Enter one-half of line 1 2. Filing 2010 taxes online 4,500   3. Filing 2010 taxes online Enter the amount from Worksheet 1, line 3 3. Filing 2010 taxes online 25,500   4. Filing 2010 taxes online Enter the amount from Worksheet 1, line 4 4. Filing 2010 taxes online -0-   5. Filing 2010 taxes online Enter the amount from Worksheet 1, line 5 5. Filing 2010 taxes online -0-   6. Filing 2010 taxes online Combine lines 2, 3, 4, and 5 6. Filing 2010 taxes online 30,000   7. Filing 2010 taxes online Enter the amount from Worksheet 1, line 7 7. Filing 2010 taxes online -0-   8. Filing 2010 taxes online Subtract line 7 from line 6 8. Filing 2010 taxes online 30,000   9. Filing 2010 taxes online Enter the amount from Worksheet 1, line 9. Filing 2010 taxes online 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% (. Filing 2010 taxes online 85) and enter the result on line 17. Filing 2010 taxes online Then, go to line 18 9. Filing 2010 taxes online 25,000   10. Filing 2010 taxes online Is the amount on line 8 more than the amount on line 9? No. Filing 2010 taxes online Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Filing 2010 taxes online  Yes. Filing 2010 taxes online Subtract line 9 from line 8 10. Filing 2010 taxes online 5,000   11. Filing 2010 taxes online Enter the amount from Worksheet 1, line 11 11. Filing 2010 taxes online 9,000   12. Filing 2010 taxes online Subtract line 11 from line 10. Filing 2010 taxes online If zero or less, enter -0- 12. Filing 2010 taxes online -0-   13. Filing 2010 taxes online Enter the smaller of line 10 or line 11 13. Filing 2010 taxes online 5,000   14. Filing 2010 taxes online Enter one-half of line 13 14. Filing 2010 taxes online 2,500   15. Filing 2010 taxes online Enter the smaller of line 2 or line 14 15. Filing 2010 taxes online 2,500   16. Filing 2010 taxes online Multiply line 12 by 85% (. Filing 2010 taxes online 85). Filing 2010 taxes online If line 12 is zero, enter -0- 16. Filing 2010 taxes online -0-   17. Filing 2010 taxes online Add lines 15 and 16 17. Filing 2010 taxes online 2,500   18. Filing 2010 taxes online Multiply line 1 by 85% (. Filing 2010 taxes online 85) 18. Filing 2010 taxes online 7,650   19. Filing 2010 taxes online Enter the smaller of line 17 or line 18 19. Filing 2010 taxes online 2,500   20. Filing 2010 taxes online 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. Filing 2010 taxes online -0-   21. Filing 2010 taxes online Taxable benefits under lump-sum election method. Filing 2010 taxes online Add lines 19 and 20 21. Filing 2010 taxes online $2,500   Next. Filing 2010 taxes online Is line 21 above smaller than Worksheet 1, line 19? No. Filing 2010 taxes online Do not use this method to figure your taxable benefits. Filing 2010 taxes online Follow the instructions on Worksheet 1 to report your benefits. Filing 2010 taxes online  Yes. Filing 2010 taxes online You can elect to report your taxable benefits under this method. Filing 2010 taxes online To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Filing 2010 taxes online If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Filing 2010 taxes online Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 2010 taxes online Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 2010 taxes online 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. Filing 2010 taxes online   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Filing 2010 taxes online Disability payments. Filing 2010 taxes online   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Filing 2010 taxes online If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Filing 2010 taxes online If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Filing 2010 taxes online 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. Filing 2010 taxes online Legal expenses. Filing 2010 taxes online   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Filing 2010 taxes online   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Filing 2010 taxes online Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Filing 2010 taxes online If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Filing 2010 taxes online Do not use Worksheet 1 in this case. Filing 2010 taxes online If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Filing 2010 taxes online If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Filing 2010 taxes online Joint return. Filing 2010 taxes online   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Filing 2010 taxes online You do this to get your net benefits when figuring if your combined benefits are taxable. Filing 2010 taxes online Example. Filing 2010 taxes online John and Mary file a joint return for 2013. Filing 2010 taxes online John received Form SSA-1099 showing $3,000 in box 5. Filing 2010 taxes online Mary also received Form SSA-1099 and the amount in box 5 was ($500). Filing 2010 taxes online John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Filing 2010 taxes online Repayment of benefits received in an earlier year. Filing 2010 taxes online   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Filing 2010 taxes online Deduction $3,000 or less. Filing 2010 taxes online   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Filing 2010 taxes online Claim it on Schedule A (Form 1040), line 23. Filing 2010 taxes online Deduction more than $3,000. Filing 2010 taxes online   If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Filing 2010 taxes online Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Filing 2010 taxes online For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Filing 2010 taxes online Then refigure the tax for that year. Filing 2010 taxes online Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Filing 2010 taxes online Subtract the result in (c) from the result in (a). Filing 2010 taxes online   Compare the tax figured in methods (1) and (2). Filing 2010 taxes online Your tax for 2013 is the smaller of the two amounts. Filing 2010 taxes online If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Filing 2010 taxes online If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Filing 2010 taxes online Check box d and enter “I. Filing 2010 taxes online R. Filing 2010 taxes online C. Filing 2010 taxes online 1341” in the space next to that box. Filing 2010 taxes online If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Filing 2010 taxes online 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). Filing 2010 taxes online Worksheet 1. Filing 2010 taxes online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Filing 2010 taxes online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Filing 2010 taxes online None of your benefits are taxable for 2013. Filing 2010 taxes online For more information, see Repayments More Than Gross Benefits . Filing 2010 taxes online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 2010 taxes online S. Filing 2010 taxes online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Filing 2010 taxes online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 2010 taxes online 1. Filing 2010 taxes online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 2010 taxes online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 2010 taxes online           2. Filing 2010 taxes online Enter one-half of line 1 2. Filing 2010 taxes online       3. Filing 2010 taxes online 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. Filing 2010 taxes online       4. Filing 2010 taxes online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 2010 taxes online       5. Filing 2010 taxes online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Filing 2010 taxes online       6. Filing 2010 taxes online Combine lines 2, 3, 4, and 5 6. Filing 2010 taxes online       7. Filing 2010 taxes online 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. Filing 2010 taxes online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 2010 taxes online       8. Filing 2010 taxes online Is the amount on line 7 less than the amount on line 6?             No. Filing 2010 taxes online None of your social security benefits are taxable. Filing 2010 taxes online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 2010 taxes online             Yes. Filing 2010 taxes online Subtract line 7 from line 6 8. Filing 2010 taxes online       9. Filing 2010 taxes online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Filing 2010 taxes online         Note. Filing 2010 taxes online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Filing 2010 taxes online 85) and enter the result on line 17. Filing 2010 taxes online Then go to line 18. Filing 2010 taxes online         10. Filing 2010 taxes online Is the amount on line 9 less than the amount on line 8?             No. Filing 2010 taxes online None of your benefits are taxable. Filing 2010 taxes online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 2010 taxes online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 2010 taxes online             Yes. Filing 2010 taxes online Subtract line 9 from line 8 10. Filing 2010 taxes online       11. Filing 2010 taxes online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Filing 2010 taxes online       12. Filing 2010 taxes online Subtract line 11 from line 10. Filing 2010 taxes online If zero or less, enter -0- 12. Filing 2010 taxes online       13. Filing 2010 taxes online Enter the smaller of line 10 or line 11 13. Filing 2010 taxes online       14. Filing 2010 taxes online Enter one-half of line 13 14. Filing 2010 taxes online       15. Filing 2010 taxes online Enter the smaller of line 2 or line 14 15. Filing 2010 taxes online       16. Filing 2010 taxes online Multiply line 12 by 85% (. Filing 2010 taxes online 85). Filing 2010 taxes online If line 12 is zero, enter -0- 16. Filing 2010 taxes online       17. Filing 2010 taxes online Add lines 15 and 16 17. Filing 2010 taxes online       18. Filing 2010 taxes online Multiply line 1 by 85% (. Filing 2010 taxes online 85) 18. Filing 2010 taxes online       19. Filing 2010 taxes online Taxable benefits. Filing 2010 taxes online Enter the smaller of line 17 or line 18. Filing 2010 taxes online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 2010 taxes online         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. Filing 2010 taxes online         Worksheet 2. Filing 2010 taxes online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Filing 2010 taxes online 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. Filing 2010 taxes online             Note. Filing 2010 taxes online If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Filing 2010 taxes online Otherwise, go on to line 2. Filing 2010 taxes online             2. Filing 2010 taxes online Enter one-half of line 1 2. Filing 2010 taxes online     3. Filing 2010 taxes online Enter your adjusted gross income for the earlier year 3. Filing 2010 taxes online     4. Filing 2010 taxes online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Filing 2010 taxes online S. Filing 2010 taxes online 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. Filing 2010 taxes online     5. Filing 2010 taxes online Enter any tax-exempt interest received in the earlier year 5. Filing 2010 taxes online     6. Filing 2010 taxes online Add lines 2 through 5 6. Filing 2010 taxes online     7. Filing 2010 taxes online Enter your taxable benefits for the earlier year that you previously reported 7. Filing 2010 taxes online     8. Filing 2010 taxes online Subtract line 7 from line 6 8. Filing 2010 taxes online     9. Filing 2010 taxes online 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. Filing 2010 taxes online       Note. Filing 2010 taxes online 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% (. Filing 2010 taxes online 85) and enter the result on line 17. Filing 2010 taxes online Then go to line 18. Filing 2010 taxes online         10. Filing 2010 taxes online Is the amount on line 8 more than the amount on line 9?       No. Filing 2010 taxes online Skip lines 10 through 20 and enter -0- on line 21. Filing 2010 taxes online       Yes. Filing 2010 taxes online Subtract line 9 from line 8 10. Filing 2010 taxes online     11. Filing 2010 taxes online 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. Filing 2010 taxes online     12. Filing 2010 taxes online Subtract line 11 from line 10. Filing 2010 taxes online If zero or less, enter -0- 12. Filing 2010 taxes online     13. Filing 2010 taxes online Enter the smaller of line 10 or line 11 13. Filing 2010 taxes online     14. Filing 2010 taxes online Enter one-half of line 13 14. Filing 2010 taxes online     15. Filing 2010 taxes online Enter the smaller of line 2 or line 14 15. Filing 2010 taxes online     16. Filing 2010 taxes online Multiply line 12 by 85% (. Filing 2010 taxes online 85). Filing 2010 taxes online If line 12 is zero, enter -0- 16. Filing 2010 taxes online     17. Filing 2010 taxes online Add lines 15 and 16 17. Filing 2010 taxes online     18. Filing 2010 taxes online Multiply line 1 by 85% (. Filing 2010 taxes online 85) 18. Filing 2010 taxes online     19. Filing 2010 taxes online Refigured taxable benefits. Filing 2010 taxes online Enter the smaller of line 17 or line 18 19. Filing 2010 taxes online     20. Filing 2010 taxes online Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Filing 2010 taxes online     21. Filing 2010 taxes online Additional taxable benefits. Filing 2010 taxes online Subtract line 20 from line 19. Filing 2010 taxes online Also enter this amount on Worksheet 4, line 20 21. Filing 2010 taxes online       Do not file an amended return for this earlier year. Filing 2010 taxes online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Filing 2010 taxes online   Worksheet 3. Filing 2010 taxes online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Filing 2010 taxes online 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. Filing 2010 taxes online           Note. Filing 2010 taxes online If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Filing 2010 taxes online Otherwise, go on to line 2. Filing 2010 taxes online           2. Filing 2010 taxes online Enter one-half of line 1 2. Filing 2010 taxes online     3. Filing 2010 taxes online Enter your adjusted gross income for the earlier year 3. Filing 2010 taxes online     4. Filing 2010 taxes online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Filing 2010 taxes online S. Filing 2010 taxes online 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. Filing 2010 taxes online     5. Filing 2010 taxes online Enter any tax-exempt interest received in the earlier year 5. Filing 2010 taxes online     6. Filing 2010 taxes online Add lines 2 through 5 6. Filing 2010 taxes online     7. Filing 2010 taxes online Enter your taxable benefits for the earlier year that you previously reported 7. Filing 2010 taxes online     8. Filing 2010 taxes online Subtract line 7 from line 6 8. Filing 2010 taxes online     9. Filing 2010 taxes online 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. Filing 2010 taxes online     10. Filing 2010 taxes online Is the amount on line 8 more than the amount on line 9? No. Filing 2010 taxes online Skip lines 10 through 13 and enter -0- on line 14. Filing 2010 taxes online  Yes. Filing 2010 taxes online Subtract line 9 from line 8. Filing 2010 taxes online 10. Filing 2010 taxes online     11. Filing 2010 taxes online Enter one-half of line 10 11. Filing 2010 taxes online     12. Filing 2010 taxes online Refigured taxable benefits. Filing 2010 taxes online Enter the smaller of line 2 or line 11 12. Filing 2010 taxes online     13. Filing 2010 taxes online Enter your taxable benefits for the earlier year (or as refigured due to a previous