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Fill 1040x Form E Taxes

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Fill 1040x Form E Taxes

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

Fill 1040x form e taxes Publication 850 (EN/SP) - Introductory Material Table of Contents Introduction Introduction This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service, in consultation with the Translation Commission of the North American Academy of the Spanish Language (Comisión de Traducciones de la Academia Norteamericana de la Lengua Española) and with the Graduate Program in Translation of the University of Puerto Rico (Programa Graduado en Traducción de la Universidad de Puerto Rico). Fill 1040x form e taxes Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service. Fill 1040x form e taxes To meet the needs of the largest segment of taxpayers whose primary language is Spanish, the Service has issued certain Spanish-language materials. Fill 1040x form e taxes Problems arise, however, because there is some variation in tax terminology used in Spanish-speaking countries. Fill 1040x form e taxes Also, invention and compromise are involved in selecting words and phrases to describe certain tax concepts that have no precise equivalent in the Spanish language or legal tradition. Fill 1040x form e taxes To help resolve these problems, a group of United States, Spanish, and Spanish-American academicians, professors, lawyers, accountants, translators, and tax law specialists developed this glossary. Fill 1040x form e taxes Their long and varied experience with the tax systems in their own, and other countries, gives assurance of reliability. Fill 1040x form e taxes The criteria used for words in this glossary are: consistency of usage with other governmental agencies, Spanish writing style for the tax forms and publications, and words relating to Accounting, Economics, Finance, Law, Technology and its related fields. Fill 1040x form e taxes Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers. Fill 1040x form e taxes It is not intended, however, that any term in this glossary should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. Fill 1040x form e taxes A periodic review is made to determine whether any additions, deletions, or revisions are needed. Fill 1040x form e taxes Some of the terms listed are identified by the abbreviation “P. Fill 1040x form e taxes R. Fill 1040x form e taxes ” These terms are for use in tax forms and publications intended for circulation exclusively in Puerto Rico. Fill 1040x form e taxes Users are invited to send their comments to: Internal Revenue Service Virtual Translation Office SE:W:CAR:MP:T:LS:VTO 1111 Constitution Ave. Fill 1040x form e taxes , N. Fill 1040x form e taxes W. Fill 1040x form e taxes , IR-6102 Washington, DC 20224 or electronically to: vto@irs. Fill 1040x form e taxes gov Prev  Up  Next   Home   More Online Publications