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Fill Out 1040ez

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Fill out 1040ez Index C Change in classification Disregarded entity to corporation, Subsequent Elections Disregarded entity to partnership, Change in default classification. Fill out 1040ez , Subsequent Elections Partnership to corporation, Subsequent Elections Partnership to disregarded entity, Change in default classification. Fill out 1040ez , Subsequent Elections Recognition of gain or loss, Change in default classification. Fill out 1040ez , Change in default classification. Fill out 1040ez , Subsequent Elections Classification as a corporation, LLCs Classified as Corporations Classification as a Disregarded Entity, LLCs Classified as Disregarded Entities Classification as a Partnership, LLCs Classified as Partnerships Classification Election, LLCs Classified as Corporations Classification of an LLC Default classification, Classification of an LLC Elected classification, Classification of an LLC Comments on publication, Comments and suggestions. Fill out 1040ez E Employer identification number (see Taxpayer identification number) Employment tax, Employment tax and certain excise taxes. Fill out 1040ez Excise taxes, Employment tax and certain excise taxes. Fill out 1040ez I Information, How to get more, How To Get More Information S Self-employment tax, Self-employment tax rule for disregarded entity LLCs. Fill out 1040ez Small Business Administration, Small Business Administration Social security number (see Taxpayer identification number) Subchapter S election, LLCs Classified as Corporations Suggestions for publication, Comments and suggestions. Fill out 1040ez T Tax help (see Information, How to get more) Taxpayer Advocate, Contacting your Taxpayer Advocate. Fill out 1040ez Taxpayer identification number, Taxpayer identification number. Fill out 1040ez Prev  Up     Home   More Online Publications
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Your Rights When Disputing a Credit Card Charge

Under the Fair Credit Billing Act, you have the right to dispute charges on your credit card you didn't make, are incorrect, or for goods or services you didn't receive.

  • Send a letter to the creditor within 60 days of the postmark of the bill with the with disputed charge.
  • Include your name and account number, the date and amount of the disputed charge, and a complete explanation of why you are disputing the charge.
  • To ensure it's received, send your letter by certified mail, with a return receipt requested.
  • The creditor or card issuer must acknowledge your letter in writing within 30 days of receiving it and conduct an investigation within 90 days. You do not have to pay the amount in dispute during the investigation.
  • If there was an error, the creditor must credit your account and remove any fees.
  • If the bill is correct, you must be told in writing what you owe and why. You must pay it along with any related finance charges.

If you don't agree with the creditor's decision, file an appeal with the Consumer Financial Protection Bureau (CFPB).

Complaints

To complain about a problem with your credit card company, call the number on the back of your card and or try to resolve it with the Consumer Financial Protection Bureau. If you fail to resolve the issue, ask for the name, address and phone number of its regulatory agency. See the chart of regulators to the best federal or state regulatory agency to contact.

To complain about a credit bureau, contact the CFPB; for complaints about a department store that offers credit, or other Federal Deposit Insurance Corporation (FDIC)-insured financial institution, write to the agency's Consumer Response Center. You may also file a complaint with the FTC.

The Fill Out 1040ez

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