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Filing Amended Tax Returns

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Filing Amended Tax Returns

Filing amended tax returns Publication 1212 - Introductory Material Table of Contents Future Developments Photographs of Missing Children IntroductionOrdering forms and publications. Filing amended tax returns Tax questions. Filing amended tax returns Useful Items - You may want to see: Future Developments For the latest information about developments related to Pub. Filing amended tax returns 1212, such as legislation enacted after it was published, go to www. Filing amended tax returns irs. Filing amended tax returns gov/pub1212. Filing amended tax returns Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing amended tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing amended tax returns 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 amended tax returns Introduction This publication has two purposes. Filing amended tax returns Its primary purpose is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required. Filing amended tax returns The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns. Filing amended tax returns The list of publicly offered OID debt instruments (OID list) is on the IRS website. Filing amended tax returns The original issue discount tables, Sections I-A through III-F, are only available on the IRS website at www. Filing amended tax returns irs. Filing amended tax returns gov/pub1212 by clicking the link under Recent Developments. Filing amended tax returns The tables are posted to the website in late November or early December of each year. Filing amended tax returns The information on these lists come from the issuers of the debt instruments and from financial publications and is updated annually. Filing amended tax returns (However, see Debt Instruments Not on the OID List, later. Filing amended tax returns ) Brokers and other middlemen can rely on this list to determine, for information reporting purposes, whether a debt instrument was issued at a discount and the OID to be reported on information returns. Filing amended tax returns However, because the information in the list has generally not been verified by the IRS as correct, the following tax matters are subject to change upon examination by the IRS. Filing amended tax returns The OID reported by owners of a debt instrument on their income tax returns. Filing amended tax returns The issuer's classification of an instrument as debt for federal income tax purposes. Filing amended tax returns Instructions for issuers of OID debt instruments. Filing amended tax returns   In general, issuers of publicly offered OID debt instruments must, within 30 days after the issue date, report information about the instruments to the IRS on Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. Filing amended tax returns See the form instructions for more information. Filing amended tax returns Issuers should report errors in and omissions from the list in writing at the following address:  IRS OID Publication Project SE:W:CAR:MP:T  1111 Constitution Ave. Filing amended tax returns NW, IR-6526 Washington, D. Filing amended tax returns C. Filing amended tax returns 20224 REMIC and CDO information reporting requirements. Filing amended tax returns   Brokers and other middlemen must follow special information reporting requirements for real estate mortgage investment conduits (REMIC) regular, and collateralized debt obligations (CDO) interests. Filing amended tax returns The rules are explained in Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). Filing amended tax returns   Holders of interests in REMICs and CDOs should see chapter 1 of Publication 550 for information on REMICs and CDOs. Filing amended tax returns Comments and suggestions. Filing amended tax returns   We welcome your comments about this publication and your suggestions for future editions. Filing amended tax returns   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing amended tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing amended tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing amended tax returns   You can send your comments from www. Filing amended tax returns irs. Filing amended tax returns gov/formspubs/. Filing amended tax returns Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing amended tax returns ”   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 amended tax returns Ordering forms and publications. Filing amended tax returns   Visit www. Filing amended tax returns irs. Filing amended tax returns 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 days after your request is received. Filing amended tax returns Internal Revenue Service 1201 N. Filing amended tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing amended tax returns   If you have a tax question, check the information available on IRS. Filing amended tax returns gov or call 1-800-829-1040. Filing amended tax returns We cannot answer tax questions sent to any of the preceding addresses. Filing amended tax returns Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 550 Investment Income and Expenses 938 Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). Filing amended tax returns Form (and Instructions) 1096 Annual Summary and Transmittal of U. Filing amended tax returns S. Filing amended tax returns Information Returns 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-INT Interest Income 1099-OID Original Issue Discount 8949 Sales and Other Dispositions of Capital Assets Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends Schedule D (Form 1040) Capital Gains and Losses W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY See How To Get Tax Help near the end of this publication for information about getting publications and forms. Filing amended tax returns Prev  Up  Next   Home   More Online Publications
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The Filing Amended Tax Returns

Filing amended tax returns 11. Filing amended tax returns   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Filing amended tax returns It explains the following topics. Filing amended tax returns How to figure whether your benefits are taxable. Filing amended tax returns How to use the social security benefits worksheet (with examples). Filing amended tax returns How to report your taxable benefits. Filing amended tax returns How to treat repayments that are more than the benefits you received during the year. Filing amended tax returns Social security benefits include monthly retirement, survivor, and disability benefits. Filing amended tax returns They do not include supplemental security income (SSI) payments, which are not taxable. Filing amended tax returns Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Filing amended tax returns They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Filing amended tax returns If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. Filing amended tax returns These forms show the amounts received and repaid, and taxes withheld for the year. Filing amended tax returns You may receive more than one of these forms for the same year. Filing amended tax returns You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. Filing amended tax returns See the Appendix at the end of Publication 915 for more information. Filing amended tax returns Note. Filing amended tax returns When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Filing amended tax returns What is not covered in this chapter. Filing amended tax returns   This chapter does not cover the tax rules for the following railroad retirement benefits. Filing amended tax returns Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. Filing amended tax returns Tier 2 benefits. Filing amended tax returns Vested dual benefits. Filing amended tax returns Supplemental annuity benefits. Filing amended tax returns For information on these benefits, see Publication 575, Pension and Annuity Income. Filing amended tax returns   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Filing amended tax returns For information about these benefits, see Publication 519, U. Filing amended tax returns S. Filing amended tax returns Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Filing amended tax returns   This chapter also does not cover the tax rules for foreign social security benefits. Filing amended tax returns These benefits are taxable as annuities, unless they are exempt from U. Filing amended tax returns S. Filing amended tax returns tax or treated as a U. Filing amended tax returns S. Filing amended tax returns social security benefit under a tax treaty. Filing amended tax returns Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Filing amended tax returns When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Filing amended tax returns S. Filing amended tax returns 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 amended tax returns Children's benefits. Filing amended tax returns   The rules in this chapter apply to benefits received by children. Filing amended tax returns See Who is taxed , later. Filing amended tax returns Figuring total income. Filing amended tax returns   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. Filing amended tax returns If the total is more than your base amount, part of your benefits may be taxable. Filing amended tax returns    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 amended tax returns 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 amended tax returns    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 amended tax returns 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 amended tax returns Base amount. Filing amended tax returns   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 amended tax returns Worksheet 11-1. Filing amended tax returns   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. Filing amended tax returns This is a quick way to check whether some of your benefits may be taxable. Filing amended tax returns Worksheet 11-1. Filing amended tax returns A Quick Way To Check if Your Benefits May Be Taxable A. Filing amended tax returns Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Filing amended tax returns Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Filing amended tax returns (If you received more than one form, combine the amounts from box 5 and enter the total. Filing amended tax returns ) A. Filing amended tax returns   Note. Filing amended tax returns If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Filing amended tax returns B. Filing amended tax returns Enter one-half of the amount on line A B. Filing amended tax returns   C. Filing amended tax returns Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Filing amended tax returns   D. Filing amended tax returns Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Filing amended tax returns   E. Filing amended tax returns Add lines B, C, and D E. Filing amended tax returns   Note. Filing amended tax returns Compare the amount on line E to your base amount for your filing status. Filing amended tax returns 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 amended tax returns If the amount on line E is more than your base amount, some of your benefits may be taxable. Filing amended tax returns You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Filing amended tax returns 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 amended tax returns Example. Filing amended tax returns 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 amended tax returns In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Filing amended tax returns Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Filing amended tax returns You also received a taxable pension of $22,800 and interest income of $500. Filing amended tax returns You did not have any tax-exempt interest income. Filing amended tax returns Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. Filing amended tax returns 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 amended tax returns Filled-in Worksheet 11-1. Filing amended tax returns A Quick Way To Check if Your Benefits May Be Taxable A. Filing amended tax returns Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Filing amended tax returns Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Filing amended tax returns (If you received more than one form, combine the amounts from box 5 and enter the total. Filing amended tax returns ) A. Filing amended tax returns $11,000 Note. Filing amended tax returns If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Filing amended tax returns B. Filing amended tax returns Enter one-half of the amount on line A B. Filing amended tax returns 5,500 C. Filing amended tax returns Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Filing amended tax returns 23,300 D. Filing amended tax returns Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Filing amended tax returns -0- E. Filing amended tax returns Add lines B, C, and D E. Filing amended tax returns $28,800 Note. Filing amended tax returns Compare the amount on line E to your base amount for your filing status. Filing amended tax returns 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 amended tax returns If the amount on line E is more than your base amount, some of your benefits may be taxable. Filing amended tax returns You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Filing amended tax returns 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 amended tax returns Who is taxed. Filing amended tax returns   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 amended tax returns 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 amended tax returns 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 amended tax returns Repayment of benefits. Filing amended tax returns   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Filing amended tax returns It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Filing amended tax returns If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Filing amended tax returns   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. Filing amended tax returns Your repayments are shown in box 4. Filing amended tax returns The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Filing amended tax returns Use the amount in box 5 to figure whether any of your benefits are taxable. Filing amended tax returns Tax withholding and estimated tax. Filing amended tax returns   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 amended tax returns If you choose to do this, you must complete a Form W-4V. Filing amended tax returns   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 amended tax returns For details, see Publication 505 or the instructions for Form 1040-ES. Filing amended tax returns How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Filing amended tax returns You cannot use Form 1040EZ. Filing amended tax returns Reporting on Form 1040. Filing amended tax returns   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 amended tax returns 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 amended tax returns Reporting on Form 1040A. Filing amended tax returns   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 amended tax returns 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 amended tax returns Benefits not taxable. Filing amended tax returns   If you are filing Form 1040EZ, do not report any benefits on your tax return. Filing amended tax returns 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 amended tax returns Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing amended tax returns 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 amended tax returns 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 amended tax returns Generally, the higher that total amount, the greater the taxable part of your benefits. Filing amended tax returns Maximum taxable part. Filing amended tax returns   Generally, up to 50% of your benefits will be taxable. Filing amended tax returns However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Filing amended tax returns 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 amended tax returns You are married filing separately and lived with your spouse at any time during 2013. Filing amended tax returns Which worksheet to use. Filing amended tax returns   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. Filing amended tax returns You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. Filing amended tax returns You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Filing amended tax returns 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 amended tax returns Situation (1) does not apply and you take an exclusion for interest from qualified U. Filing amended tax returns S. Filing amended tax returns 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 amended tax returns In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. Filing amended tax returns You received a lump-sum payment for an earlier year. Filing amended tax returns In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. Filing amended tax returns See Lump-sum election next. Filing amended tax returns Lump-sum election. Filing amended tax returns   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 amended tax returns    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 amended tax returns No part of the lump-sum death benefit is subject to tax. Filing amended tax returns   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Filing amended tax returns 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 amended tax returns You can elect this method if it lowers your taxable benefits. Filing amended tax returns Making the election. Filing amended tax returns   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. Filing amended tax returns That discussion also explains how to make the election. Filing amended tax returns    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Filing amended tax returns Do not file an amended return for the earlier year. Filing amended tax returns Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. Filing amended tax returns Example 1. Filing amended tax returns George White is single and files Form 1040 for 2013. Filing amended tax returns He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. Filing amended tax returns The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. Filing amended tax returns To figure his taxable benefits, George completes the worksheet shown here. Filing amended tax returns Filled-in Worksheet 1. Filing amended tax returns Figuring Your Taxable Benefits 1. Filing amended tax returns Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing amended tax returns Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. Filing amended tax returns Enter one-half of line 1 2,990 3. Filing amended tax returns Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Filing amended tax returns     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. Filing amended tax returns Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Filing amended tax returns Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Filing amended tax returns Combine lines 2, 3, 4, and 5 31,980 7. Filing amended tax returns Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Filing amended tax returns     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Filing amended tax returns Is the amount on line 7 less than the amount on line 6?     No. Filing amended tax returns None of your social security benefits are taxable. Filing amended tax returns Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing amended tax returns   Yes. Filing amended tax returns Subtract line 7 from line 6 31,980 9. Filing amended tax returns If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. Filing amended tax returns 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 amended tax returns 85) and enter the result on line 17. Filing amended tax returns Then go to line 18. Filing amended tax returns   10. Filing amended tax returns Is the amount on line 9 less than the amount on line 8?     No. Filing amended tax returns None of your benefits are taxable. Filing amended tax returns Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing amended tax returns 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 amended tax returns     Yes. Filing amended tax returns Subtract line 9 from line 8 6,980 11. Filing amended tax returns Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. Filing amended tax returns Subtract line 11 from line 10. Filing amended tax returns If zero or less, enter -0- -0- 13. Filing amended tax returns Enter the smaller of line 10 or line 11 6,980 14. Filing amended tax returns Enter one-half of line 13 3,490 15. Filing amended tax returns Enter the smaller of line 2 or line 14 2,990 16. Filing amended tax returns Multiply line 12 by 85% (. Filing amended tax returns 85). Filing amended tax returns If line 12 is zero, enter -0- -0- 17. Filing amended tax returns Add lines 15 and 16 2,990 18. Filing amended tax returns Multiply line 1 by 85% (. Filing amended tax returns 85) 5,083 19. Filing amended tax returns Taxable benefits. Filing amended tax returns Enter the smaller of line 17 or line 18. Filing amended tax returns Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. Filing amended tax returns On line 20a of his Form 1040, George enters his net benefits of $5,980. Filing amended tax returns On line 20b, he enters his taxable benefits of $2,990. Filing amended tax returns Example 2. Filing amended tax returns Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Filing amended tax returns Ray is retired and received a fully taxable pension of $15,500. Filing amended tax returns He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Filing amended tax returns Alice worked during the year and had wages of $14,000. Filing amended tax returns She made a deductible payment to her IRA account of $1,000. Filing amended tax returns Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Filing amended tax returns They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Filing amended tax returns They find none of Ray's social security benefits are taxable. Filing amended tax returns On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Filing amended tax returns Filled-in Worksheet 1. Filing amended tax returns Figuring Your Taxable Benefits 1. Filing amended tax returns Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing amended tax returns Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. Filing amended tax returns Enter one-half of line 1 2,800 3. Filing amended tax returns Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Filing amended tax returns     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. Filing amended tax returns Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Filing amended tax returns Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Filing amended tax returns Combine lines 2, 3, 4, and 5 32,550 7. Filing amended tax returns Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Filing amended tax returns     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. Filing amended tax returns Is the amount on line 7 less than the amount on line 6?     No. Filing amended tax returns None of your social security benefits are taxable. Filing amended tax returns Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing amended tax returns   Yes. Filing amended tax returns Subtract line 7 from line 6 31,550 9. Filing amended tax returns If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Filing amended tax returns 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 amended tax returns 85) and enter the result on line 17. Filing amended tax returns Then go to line 18. Filing amended tax returns   10. Filing amended tax returns Is the amount on line 9 less than the amount on line 8?     No. Filing amended tax returns None of your benefits are taxable. Filing amended tax returns Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing amended tax returns 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 amended tax returns     Yes. Filing amended tax returns Subtract line 9 from line 8   11. Filing amended tax returns Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. Filing amended tax returns Subtract line 11 from line 10. Filing amended tax returns If zero or less, enter -0-   13. Filing amended tax returns Enter the smaller of line 10 or line 11   14. Filing amended tax returns Enter one-half of line 13   15. Filing amended tax returns Enter the smaller of line 2 or line 14   16. Filing amended tax returns Multiply line 12 by 85% (. Filing amended tax returns 85). Filing amended tax returns If line 12 is zero, enter -0-   17. Filing amended tax returns Add lines 15 and 16   18. Filing amended tax returns Multiply line 1 by 85% (. Filing amended tax returns 85)   19. Filing amended tax returns Taxable benefits. Filing amended tax returns Enter the smaller of line 17 or line 18. Filing amended tax returns Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. Filing amended tax returns Joe and Betty Johnson file a joint return on Form 1040 for 2013. Filing amended tax returns Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Filing amended tax returns Joe's Form RRB-1099 shows $10,000 in box 5. Filing amended tax returns Betty is a retired government worker and receives a fully taxable pension of $38,000. Filing amended tax returns They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Filing amended tax returns S. Filing amended tax returns savings bond. Filing amended tax returns The savings bond interest qualified for the exclusion. Filing amended tax returns They figure their taxable benefits by completing Worksheet 1. Filing amended tax returns Because they have qualified U. Filing amended tax returns S. Filing amended tax returns 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 amended tax returns On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Filing amended tax returns Filled-in Worksheet 1. Filing amended tax returns 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 amended tax returns • 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 amended tax returns None of your benefits are taxable for 2013. Filing amended tax returns For more information, see Repayments More Than Gross Benefits. Filing amended tax returns • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing amended tax returns S. Filing amended tax returns 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 amended tax returns Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing amended tax returns 1. Filing amended tax returns Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing amended tax returns Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. Filing amended tax returns Enter one-half of line 1 5,000 3. Filing amended tax returns Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Filing amended tax returns     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. Filing amended tax returns Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Filing amended tax returns Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Filing amended tax returns Combine lines 2, 3, 4, and 5 45,500 7. Filing amended tax returns Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Filing amended tax returns     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Filing amended tax returns Is the amount on line 7 less than the amount on line 6?     No. Filing amended tax returns None of your social security benefits are taxable. Filing amended tax returns Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing amended tax returns   Yes. Filing amended tax returns Subtract line 7 from line 6 45,500 9. Filing amended tax returns If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Filing amended tax returns 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 amended tax returns 85) and enter the result on line 17. Filing amended tax returns Then go to line 18. Filing amended tax returns   10. Filing amended tax returns Is the amount on line 9 less than the amount on line 8?     No. Filing amended tax returns None of your benefits are taxable. Filing amended tax returns Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing amended tax returns 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 amended tax returns     Yes. Filing amended tax returns Subtract line 9 from line 8 13,500 11. Filing amended tax returns Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. Filing amended tax returns Subtract line 11 from line 10. Filing amended tax returns If zero or less, enter -0- 1,500 13. Filing amended tax returns Enter the smaller of line 10 or line 11 12,000 14. Filing amended tax returns Enter one-half of line 13 6,000 15. Filing amended tax returns Enter the smaller of line 2 or line 14 5,000 16. Filing amended tax returns Multiply line 12 by 85% (. Filing amended tax returns 85). Filing amended tax returns If line 12 is zero, enter -0- 1,275 17. Filing amended tax returns Add lines 15 and 16 6,275 18. Filing amended tax returns Multiply line 1 by 85% (. Filing amended tax returns 85) 8,500 19. Filing amended tax returns Taxable benefits. Filing amended tax returns Enter the smaller of line 17 or line 18. Filing amended tax returns Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Filing amended tax returns Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Filing amended tax returns Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Filing amended tax returns Disability payments. Filing amended tax returns   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 amended tax returns 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 amended tax returns If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Filing amended tax returns Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. Filing amended tax returns Legal expenses. Filing amended tax returns   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 amended tax returns   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 amended tax returns 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 amended tax returns 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 amended tax returns Do not use a worksheet in this case. Filing amended tax returns 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 amended tax returns If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Filing amended tax returns Joint return. Filing amended tax returns   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 amended tax returns You do this to get your net benefits when figuring if your combined benefits are taxable. Filing amended tax returns Example. Filing amended tax returns John and Mary file a joint return for 2013. Filing amended tax returns John received Form SSA-1099 showing $3,000 in box 5. Filing amended tax returns Mary also received Form SSA-1099 and the amount in box 5 was ($500). Filing amended tax returns 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 amended tax returns Repayment of benefits received in an earlier year. Filing amended tax returns   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 amended tax returns Deduction $3,000 or less. Filing amended tax returns   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 amended tax returns Claim it on Schedule A (Form 1040), line 23. Filing amended tax returns Deduction more than $3,000. Filing amended tax returns    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 amended tax returns Figure your tax for 2013 in the following steps. Filing amended tax returns Figure the tax without the itemized deduction included on Schedule A, line 28. Filing amended tax returns 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 amended tax returns Then refigure the tax for that year. Filing amended tax returns Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Filing amended tax returns Subtract the result in (c) from the result in (a). Filing amended tax returns Compare the tax figured in methods (1) and (2). Filing amended tax returns Your tax for 2013 is the smaller of the two amounts. Filing amended tax returns If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Filing amended tax returns If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Filing amended tax returns Check box d and enter “I. Filing amended tax returns R. Filing amended tax returns C. Filing amended tax returns 1341” in the space next to that box. Filing amended tax returns If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Filing amended tax returns Prev  Up  Next   Home   More Online Publications