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Free 1040ez online 6. Free 1040ez online   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Free 1040ez online Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Free 1040ez online Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Free 1040ez online S. Free 1040ez online Tax Treaties See chapter 7 for information about getting these publications. Free 1040ez online Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Free 1040ez online See Table 6-1 at the end of this chapter for a list of these countries. Free 1040ez online Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Free 1040ez online If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Free 1040ez online Treaty benefits generally are available to residents of the United States. Free 1040ez online They generally are not available to U. Free 1040ez online S. Free 1040ez online citizens who do not reside in the United States. Free 1040ez online However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Free 1040ez online S. Free 1040ez online citizens residing in the treaty countries. Free 1040ez online U. Free 1040ez online S. Free 1040ez online citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Free 1040ez online Certification of U. Free 1040ez online S. Free 1040ez online residency. Free 1040ez online   Use Form 8802, Application for United States Residency Certification, to request certification of U. Free 1040ez online S. Free 1040ez online residency for purposes of claiming benefits under a tax treaty. Free 1040ez online Certification can be requested for the current and any prior calendar years. Free 1040ez online You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Free 1040ez online Common Benefits Some common tax treaty benefits are explained below. Free 1040ez online The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Free 1040ez online Benefits provided by certain treaties are not provided by others. Free 1040ez online Personal service income. Free 1040ez online If you are a U. Free 1040ez online S. Free 1040ez online resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Free 1040ez online Professors and teachers. Free 1040ez online If you are a U. Free 1040ez online S. Free 1040ez online resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Free 1040ez online Students, trainees, and apprentices. Free 1040ez online If you are a U. Free 1040ez online S. Free 1040ez online resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Free 1040ez online Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Free 1040ez online Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Free 1040ez online Pensions and annuities. Free 1040ez online If you are a U. Free 1040ez online S. Free 1040ez online resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Free 1040ez online Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Free 1040ez online Investment income. Free 1040ez online If you are a U. Free 1040ez online S. Free 1040ez online resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Free 1040ez online Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Free 1040ez online Tax credit provisions. Free 1040ez online If you are a U. Free 1040ez online S. Free 1040ez online resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Free 1040ez online Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Free 1040ez online S. Free 1040ez online tax on the income. Free 1040ez online Nondiscrimination provisions. Free 1040ez online Most U. Free 1040ez online S. Free 1040ez online tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Free 1040ez online S. Free 1040ez online citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Free 1040ez online Saving clauses. Free 1040ez online U. Free 1040ez online S. Free 1040ez online treaties contain saving clauses that provide that the treaties do not affect the U. Free 1040ez online S. Free 1040ez online taxation of its own citizens and residents. Free 1040ez online As a result, U. Free 1040ez online S. Free 1040ez online citizens and residents generally cannot use the treaty to reduce their U. Free 1040ez online S. Free 1040ez online tax liability. Free 1040ez online However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Free 1040ez online S. Free 1040ez online citizens or residents. Free 1040ez online It is important that you examine the applicable saving clause to determine if an exception applies. Free 1040ez online More information on treaties. Free 1040ez online   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Free 1040ez online Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Free 1040ez online S. Free 1040ez online ” appears in the treaty exemption discussions in Publication 901. Free 1040ez online   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Free 1040ez online Competent Authority Assistance If you are a U. Free 1040ez online S. Free 1040ez online citizen or resident alien, you can request assistance from the U. Free 1040ez online S. Free 1040ez online competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Free 1040ez online You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Free 1040ez online The U. Free 1040ez online S. Free 1040ez online competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Free 1040ez online Effect of request for assistance. Free 1040ez online   If your request provides a basis for competent authority assistance, the U. Free 1040ez online S. Free 1040ez online competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Free 1040ez online How to make your request. Free 1040ez online   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Free 1040ez online You are denied treaty benefits. Free 1040ez online Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Free 1040ez online   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Free 1040ez online Some of the steps you should consider taking include the following. Free 1040ez online Filing a protective claim for credit or refund of U. Free 1040ez online S. Free 1040ez online taxes. Free 1040ez online Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Free 1040ez online Avoiding the lapse or termination of your right to appeal any tax determination. Free 1040ez online Complying with all applicable procedures for invoking competent authority consideration. Free 1040ez online Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Free 1040ez online S. Free 1040ez online or treaty country tax. Free 1040ez online Taxpayers can consult with the U. Free 1040ez online S. Free 1040ez online competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Free 1040ez online   The request should contain all essential items of information, including the following items. Free 1040ez online A reference to the treaty and the treaty provisions on which the request is based. Free 1040ez online The years and amounts involved in both U. Free 1040ez online S. Free 1040ez online dollars and foreign currency. Free 1040ez online A brief description of the issues for which competent authority assistance is requested. Free 1040ez online   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Free 1040ez online Revenue Procedure 2006-54 is available at www. Free 1040ez online irs. Free 1040ez online gov/irb/2006-49_IRB/ar13. Free 1040ez online html. Free 1040ez online   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Free 1040ez online S. Free 1040ez online competent authority assistance under tax treaties. Free 1040ez online As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Free 1040ez online    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Free 1040ez online   In the case of U. Free 1040ez online S. Free 1040ez online - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Free 1040ez online If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Free 1040ez online Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Free 1040ez online This table is updated through October 31, 2013. Free 1040ez online You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Free 1040ez online You can obtain the text of most U. Free 1040ez online S. Free 1040ez online treaties at IRS. Free 1040ez online gov. Free 1040ez online You also can request the text of treaties from the Department of Treasury at the following address. Free 1040ez online Department of Treasury Office of Business and Public Liaison Rm. Free 1040ez online 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Free 1040ez online S. Free 1040ez online Virgin Islands, you can call the IRS at 1-800-829-1040. Free 1040ez online Table 6–1. Free 1040ez online List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Free 1040ez online D. Free 1040ez online ) Australia TIAS 10773 Dec. Free 1040ez online 1, 1983 1986-2 C. Free 1040ez online B. Free 1040ez online 220 1986-2 C. Free 1040ez online B. Free 1040ez online 246 Protocol TIAS Jan. Free 1040ez online 1, 2004     Austria TIAS Jan. Free 1040ez online 1, 1999     Bangladesh TIAS Jan. Free 1040ez online 1, 2007     Barbados TIAS 11090 Jan. Free 1040ez online 1, 1984 1991-2 C. Free 1040ez online B. Free 1040ez online 436 1991-2 C. Free 1040ez online B. Free 1040ez online 466 Protocol TIAS Jan. Free 1040ez online 1, 2005     Belgium TIAS Jan. Free 1040ez online 1, 2008     Bulgaria TIAS Jan. Free 1040ez online 1, 2009     Canada2 TIAS 11087 Jan. Free 1040ez online 1, 1985 1986-2 C. Free 1040ez online B. Free 1040ez online 258 1987-2 C. Free 1040ez online B. Free 1040ez online 298 Protocol TIAS Jan. Free 1040ez online 1, 2009     China, People's Republic of TIAS 12065 Jan. Free 1040ez online 1, 1987 1988-1 C. Free 1040ez online B. Free 1040ez online 414 1988-1 C. Free 1040ez online B. Free 1040ez online 447 Commonwealth of Independent States3 TIAS 8225 Jan. Free 1040ez online 1, 1976 1976-2 C. Free 1040ez online B. Free 1040ez online 463 1976-2 C. Free 1040ez online B. Free 1040ez online 475 Cyprus TIAS 10965 Jan. Free 1040ez online 1, 1986 1989-2 C. Free 1040ez online B. Free 1040ez online 280 1989-2 C. Free 1040ez online B. Free 1040ez online 314 Czech Republic TIAS Jan. Free 1040ez online 1, 1993     Denmark TIAS Jan. Free 1040ez online 1, 2001     Protocol TIAS Jan. Free 1040ez online 1, 2008     Egypt TIAS 10149 Jan. Free 1040ez online 1, 1982 1982-1 C. Free 1040ez online B. Free 1040ez online 219 1982-1 C. Free 1040ez online B. Free 1040ez online 243 Estonia TIAS Jan. Free 1040ez online 1, 2000     Finland TIAS 12101 Jan. Free 1040ez online 1, 1991     Protocol TIAS Jan. Free 1040ez online 1, 2008     France TIAS Jan. Free 1040ez online 1, 1996     Protocol TIAS Jan. Free 1040ez online 1, 2009     Germany TIAS Jan. Free 1040ez online 1, 1990     Protocol TIAS Jan. Free 1040ez online 1, 2008     Greece TIAS 2902 Jan. Free 1040ez online 1, 1953 1958-2 C. Free 1040ez online B. Free 1040ez online 1054 T. Free 1040ez online D. Free 1040ez online 6109, 1954-2 C. Free 1040ez online B. Free 1040ez online 638 Hungary TIAS 9560 Jan. Free 1040ez online 1, 1980 1980-1 C. Free 1040ez online B. Free 1040ez online 333 1980-1 C. Free 1040ez online B. Free 1040ez online 354 Iceland TIAS 8151 Jan. Free 1040ez online 1, 2009     India TIAS Jan. Free 1040ez online 1, 1991     Indonesia TIAS 11593 Jan. Free 1040ez online 1, 1990     Ireland TIAS Jan. Free 1040ez online 1, 1998     Israel TIAS Jan. Free 1040ez online 1, 1995     Italy TIAS Jan. Free 1040ez online 1, 2010     Jamaica TIAS 10207 Jan. Free 1040ez online 1, 1982 1982-1 C. Free 1040ez online B. Free 1040ez online 257 1982-1 C. Free 1040ez online B. Free 1040ez online 291 Japan TIAS Jan. Free 1040ez online 1, 2005     Kazakhstan TIAS Jan. Free 1040ez online 1, 1996     Korea, South TIAS 9506 Jan. Free 1040ez online 1, 1980 1979-2 C. Free 1040ez online B. Free 1040ez online 435 1979-2 C. Free 1040ez online B. Free 1040ez online 458 Latvia TIAS Jan. Free 1040ez online 1, 2000     Lithuania TIAS Jan. Free 1040ez online 1, 2000     Luxembourg TIAS Jan. Free 1040ez online 1, 2001     Malta TIAS Jan. Free 1040ez online 1, 2011     Mexico TIAS Jan. Free 1040ez online 1,1994     Protocol TIAS Jan. Free 1040ez online 1, 2004               Table 6–1 (continued). Free 1040ez online Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Free 1040ez online D. Free 1040ez online ) Morocco TIAS 10195 Jan. Free 1040ez online 1, 1981 1982-2 C. Free 1040ez online B. Free 1040ez online 405 1982-2 C. Free 1040ez online B. Free 1040ez online 427 Netherlands TIAS Jan. Free 1040ez online 1, 1994     Protocol TIAS Jan. Free 1040ez online 1, 2005     New Zealand TIAS 10772 Nov. Free 1040ez online 2, 1983 1990-2 C. Free 1040ez online B. Free 1040ez online 274 1990-2 C. Free 1040ez online B. Free 1040ez online 303 Protocol TIAS Jan. Free 1040ez online 1, 2011     Norway TIAS 7474 Jan. Free 1040ez online 1, 1971 1973-1 C. Free 1040ez online B. Free 1040ez online 669 1973-1 C. Free 1040ez online B. Free 1040ez online 693 Protocol TIAS 10205 Jan. Free 1040ez online 1, 1982 1982-2 C. Free 1040ez online B. Free 1040ez online 440 1982-2 C. Free 1040ez online B. Free 1040ez online 454 Pakistan TIAS 4232 Jan. Free 1040ez online 1, 1959 1960-2 C. Free 1040ez online B. Free 1040ez online 646 T. Free 1040ez online D. Free 1040ez online 6431, 1960-1 C. Free 1040ez online B. Free 1040ez online 755 Philippines TIAS 10417 Jan. Free 1040ez online 1, 1983 1984-2 C. Free 1040ez online B. Free 1040ez online 384 1984-2 C. Free 1040ez online B. Free 1040ez online 412 Poland TIAS 8486 Jan. Free 1040ez online 1, 1974 1977-1 C. Free 1040ez online B. Free 1040ez online 416 1977-1 C. Free 1040ez online B. Free 1040ez online 427 Portugal TIAS Jan. Free 1040ez online 1, 1996     Romania TIAS 8228 Jan. Free 1040ez online 1, 1974 1976-2 C. Free 1040ez online B. Free 1040ez online 492 1976-2 C. Free 1040ez online B. Free 1040ez online 504 Russia TIAS Jan. Free 1040ez online 1, 1994     Slovak Republic TIAS Jan. Free 1040ez online 1, 1993     Slovenia TIAS Jan. Free 1040ez online 1, 2002     South Africa TIAS Jan. Free 1040ez online 1, 1998     Spain TIAS Jan. Free 1040ez online 1, 1991     Sri Lanka TIAS Jan. Free 1040ez online 1, 2004     Sweden TIAS Jan. Free 1040ez online 1, 1996     Protocol TIAS Jan. Free 1040ez online 1, 2007     Switzerland TIAS Jan. Free 1040ez online 1, 1998     Thailand TIAS Jan. Free 1040ez online 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Free 1040ez online 1, 1970 1971-2 C. Free 1040ez online B. Free 1040ez online 479   Tunisia TIAS Jan. Free 1040ez online 1, 1990     Turkey TIAS Jan. Free 1040ez online 1, 1998     Ukraine TIAS Jan. Free 1040ez online 1, 2001     United Kingdom TIAS Jan. Free 1040ez online 1, 2004     Venezuela TIAS Jan. Free 1040ez online 1, 2000      1(TIAS) — Treaties and Other International Act Series. Free 1040ez online  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Free 1040ez online 3The U. Free 1040ez online S. Free 1040ez online -U. Free 1040ez online S. Free 1040ez online S. Free 1040ez online R. Free 1040ez online income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 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IRS Warns of Pervasive Telephone Scam

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Tax Scams:
English | Spanish | ASL

IR-2013-84, Oct. 31, 2013

WASHINGTON — The Internal Revenue Service today warned consumers about a sophisticated phone scam targeting taxpayers, including recent immigrants, throughout the country.

Victims are told they owe money to the IRS and it must be paid promptly through a pre-loaded debit card or wire transfer. If the victim refuses to cooperate, they are then threatened with arrest, deportation or suspension of a business or driver’s license. In many cases, the caller becomes hostile and insulting.

“This scam has hit taxpayers in nearly every state in the country.  We want to educate taxpayers so they can help protect themselves.  Rest assured, we do not and will not ask for credit card numbers over the phone, nor request a pre-paid debit card or wire transfer,” says IRS Acting Commissioner Danny Werfel. “If someone unexpectedly calls claiming to be from the IRS and threatens police arrest, deportation or license revocation if you don’t pay immediately, that is a sign that it really isn’t the IRS calling.” Werfel noted that the first IRS contact with taxpayers on a tax issue is likely to occur via mail

Other characteristics of this scam include:

  • Scammers use fake names and IRS badge numbers. They generally use common names and surnames to identify themselves.
  • Scammers may be able to recite the last four digits of a victim’s Social Security Number.
  • Scammers spoof the IRS toll-free number on caller ID to make it appear that it’s the IRS calling.
  • Scammers sometimes send bogus IRS emails to some victims to support their bogus calls.
  • Victims hear background noise of other calls being conducted to mimic a call site.
  • After threatening victims with jail time or driver’s license revocation, scammers hang up and others soon call back pretending to be from the local police or DMV, and the caller ID supports their claim.

If you get a phone call from someone claiming to be from the IRS, here’s what you should do:

  • If you know you owe taxes or you think you might owe taxes, call the IRS at 1.800.829.1040. The IRS employees at that line can help you with a payment issue – if there really is such an issue.
  • If you know you don’t owe taxes or have no reason to think that you owe any taxes (for example, you’ve never received a bill or the caller made some bogus threats as described above), then call and report the incident to the Treasury Inspector General for Tax Administration at 1.800.366.4484.
  • If you’ve been targeted by this scam, you should also contact the Federal Trade Commission and use their “FTC Complaint Assistant” at FTC.gov.  Please add "IRS Telephone Scam" to the comments of your complaint.

Taxpayers should be aware that there are other unrelated scams (such as a lottery sweepstakes) and solicitations (such as debt relief) that fraudulently claim to be from the IRS.

The IRS encourages taxpayers to be vigilant against phone and email scams that use the IRS as a lure. The IRS does not initiate contact with taxpayers by email to request personal or financial information.  This includes any type of electronic communication, such as text messages and social media channels. The IRS also does not ask for PINs, passwords or similar confidential access information for credit card, bank or other financial accounts. Recipients should not open any attachments or click on any links contained in the message. Instead, forward the e-mail to phishing@irs.gov.

More information on how to report phishing scams involving the IRS is available on the genuine IRS website, IRS.gov.

You can reblog the IRS tax scam alert via Tumblr.

 

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Page Last Reviewed or Updated: 01-Nov-2013

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Free 1040ez online Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Free 1040ez online Exemption from withholding. Free 1040ez online How To Report Your Benefits How Much Is Taxable?Examples Lump-Sum ElectionExample Deductions Related to Your BenefitsRepayments More Than Gross Benefits Worksheets AppendixForm SSA-1099, Social Security Benefit Statement 2013 Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) How To Get Tax HelpLow Income Taxpayer Clinics Are Any of Your Benefits Taxable? To find out whether any of your benefits shown on Forms SSA-1099 and RRB-1099 may be taxable, compare the base amount (explained later) for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Free 1040ez online When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Free 1040ez online S. Free 1040ez online savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Free 1040ez online Children's benefits. Free 1040ez online   The rules in this publication apply to benefits received by children. Free 1040ez online See Who is taxed , later. Free 1040ez online The SSA issues Form SSA-1099 and Form SSA-1042S. Free 1040ez online The RRB issues Form RRB-1099 and Form RRB-1042S. Free 1040ez online These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Free 1040ez online You may receive more than one of these forms for the same tax year. Free 1040ez online See the Appendix at the end of this publication for more information. Free 1040ez online Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Free 1040ez online The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Free 1040ez online A corrected Form RRB-1099 or Form RRB-1042S is indicated as “CORRECTED” and replaces the corresponding original Form RRB-1099 or Form RRB-1042S. Free 1040ez online You must use the latest corrected Form RRB-1099 or Form RRB-1042S you received and any original Form RRB-1099 or Form RRB-1042S that the RRB has not corrected when you determine what amounts to report on your tax return. Free 1040ez online Figuring total income. Free 1040ez online   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Free 1040ez online If the total is more than your base amount, part of your benefits may be taxable. Free 1040ez online   If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Free 1040ez online Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Free 1040ez online If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Free 1040ez online If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Free 1040ez online Base amount. Free 1040ez online   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Free 1040ez online Worksheet A. Free 1040ez online   You can use Worksheet A to figure the amount of income to compare with your base amount. Free 1040ez online This is a quick way to check whether some of your benefits may be taxable. Free 1040ez online     Worksheet A. Free 1040ez online A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Free 1040ez online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Free 1040ez online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Free 1040ez online (If you received more than one form, combine the amounts from box 5 and enter the total. Free 1040ez online ) A. Free 1040ez online   Note. Free 1040ez online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Free 1040ez online B. Free 1040ez online Enter one-half of the amount on line A B. Free 1040ez online   C. Free 1040ez online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Free 1040ez online   D. Free 1040ez online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Free 1040ez online   E. Free 1040ez online Add lines B, C, and D E. Free 1040ez online   Note. Free 1040ez online Compare the amount on line E to your base amount for your filing status. Free 1040ez online If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Free 1040ez online If the amount on line E is more than your base amount, some of your benefits may be taxable. Free 1040ez online You need to complete Worksheet 1, shown later. Free 1040ez online If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Free 1040ez online   Example. Free 1040ez online You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Free 1040ez online In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Free 1040ez online Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Free 1040ez online You also received a taxable pension of $22,800 and interest income of $500. Free 1040ez online You did not have any tax-exempt interest income. Free 1040ez online Your benefits are not taxable for 2013 because your income, as figured in Worksheet A below, is not more than your base amount ($32,000) for married filing jointly. Free 1040ez online   Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Free 1040ez online     Filled-in Worksheet A. Free 1040ez online A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Free 1040ez online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Free 1040ez online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Free 1040ez online (If you received more than one form, combine the amounts from box 5 and enter the total. Free 1040ez online ) A. Free 1040ez online $11,000 Note. Free 1040ez online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Free 1040ez online B. Free 1040ez online Enter one-half of the amount on line A B. Free 1040ez online 5,500 C. Free 1040ez online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Free 1040ez online 23,300 D. Free 1040ez online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Free 1040ez online -0- E. Free 1040ez online Add lines B, C, and D E. Free 1040ez online $28,800 Note. Free 1040ez online Compare the amount on line E to your base amount for your filing status. Free 1040ez online If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Free 1040ez online If the amount on line E is more than your base amount, some of your benefits may be taxable. Free 1040ez online You need to complete Worksheet 1, shown later. Free 1040ez online If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Free 1040ez online   Who is taxed. Free 1040ez online   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Free 1040ez online For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Free 1040ez online One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Free 1040ez online Repayment of benefits. Free 1040ez online   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Free 1040ez online It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Free 1040ez online If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Free 1040ez online   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Free 1040ez online Your repayments are shown in box 4. Free 1040ez online The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Free 1040ez online Use the amount in box 5 to figure whether any of your benefits are taxable. Free 1040ez online Example. Free 1040ez online In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Free 1040ez online In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Free 1040ez online During 2013, you repaid $500 to SSA. Free 1040ez online The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Free 1040ez online The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Free 1040ez online Tax withholding and estimated tax. Free 1040ez online   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Free 1040ez online If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Free 1040ez online   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Free 1040ez online For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Free 1040ez online U. Free 1040ez online S. Free 1040ez online citizens residing abroad. Free 1040ez online   U. Free 1040ez online S. Free 1040ez online citizens who are residents of the following countries are exempt from U. Free 1040ez online S. Free 1040ez online tax on their benefits. Free 1040ez online Canada. Free 1040ez online Egypt. Free 1040ez online Germany. Free 1040ez online Ireland. Free 1040ez online Israel. Free 1040ez online Italy. Free 1040ez online (You must also be a citizen of Italy for the exemption to apply. Free 1040ez online ) Romania. Free 1040ez online United Kingdom. Free 1040ez online   The SSA will not withhold U. Free 1040ez online S. Free 1040ez online tax from your benefits if you are a U. Free 1040ez online S. Free 1040ez online citizen. Free 1040ez online   The RRB will withhold U. Free 1040ez online S. Free 1040ez online tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Free 1040ez online If you do not file Form RRB-1001, the RRB will consider you a nonresident alien and withhold tax from your railroad retirement benefits at a 30% rate. Free 1040ez online Contact the RRB to get this form. Free 1040ez online Lawful permanent residents. Free 1040ez online   For U. Free 1040ez online S. Free 1040ez online income tax purposes, lawful permanent residents (green card holders) are considered resident aliens until their lawful permanent resident status under the immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Free 1040ez online Social security benefits paid to a green card holder are not subject to 30% withholding. Free 1040ez online If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. Free 1040ez online SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Free 1040ez online If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. Free 1040ez online You must also attach the following information to your Form 1040 or 1040A: A copy of the Form SSA-1042S, Social Security Benefit Statement, A copy of the “green card,” and A signed declaration that includes the following statements:    “The SSA should not have withheld federal income tax from my social security benefits because I am a U. Free 1040ez online S. Free 1040ez online lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Free 1040ez online I am filing a U. Free 1040ez online S. Free 1040ez online income tax return for the tax year as a resident alien reporting all of my worldwide income. Free 1040ez online I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Free 1040ez online ” Nonresident aliens. Free 1040ez online   A nonresident alien is an individual who is not a citizen or resident of the United States. Free 1040ez online If you are a nonresident alien, the rules discussed in this publication do not apply to you. Free 1040ez online Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Free 1040ez online You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Free 1040ez online These forms will also show the tax rate and the amount of tax withheld from your benefits. Free 1040ez online   Under tax treaties with the following countries, residents of these countries are exempt from U. Free 1040ez online S. Free 1040ez online tax on their benefits. Free 1040ez online Canada. Free 1040ez online Egypt. Free 1040ez online Germany. Free 1040ez online Ireland. Free 1040ez online Israel. Free 1040ez online Italy. Free 1040ez online Japan. Free 1040ez online Romania. Free 1040ez online United Kingdom. Free 1040ez online   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Free 1040ez online S. Free 1040ez online tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Free 1040ez online   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Free 1040ez online   For more information on whether you are a nonresident alien, see Publication 519, U. Free 1040ez online S. Free 1040ez online Tax Guide for Aliens. Free 1040ez online Exemption from withholding. Free 1040ez online   If your social security benefits are exempt from tax because you are a resident of one of the treaty countries listed, the SSA will not withhold U. Free 1040ez online S. Free 1040ez online tax from your benefits. Free 1040ez online   If your railroad retirement benefits are exempt from tax because you are a resident of one of the treaty countries listed, you can claim an exemption from withholding by filing Form RRB-1001 with the RRB. Free 1040ez online Contact the RRB to get this form. Free 1040ez online Canadian or German social security benefits paid to U. Free 1040ez online S. Free 1040ez online residents. Free 1040ez online   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Free 1040ez online S. Free 1040ez online residents are treated for U. Free 1040ez online S. Free 1040ez online income tax purposes as if they were paid under the social security legislation of the United States. Free 1040ez online If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Free 1040ez online How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Free 1040ez online You cannot use Form 1040EZ. Free 1040ez online Reporting on Form 1040. Free 1040ez online   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Free 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Free 1040ez online Reporting on Form 1040A. Free 1040ez online   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Free 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Free 1040ez online Benefits not taxable. Free 1040ez online   If you are filing Form 1040EZ, do not report any benefits on your tax return. Free 1040ez online If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Free 1040ez online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Free 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Free 1040ez online How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Free 1040ez online Generally, the higher that total amount, the greater the taxable part of your benefits. Free 1040ez online Maximum taxable part. Free 1040ez online   Generally, up to 50% of your benefits will be taxable. Free 1040ez online However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Free 1040ez online The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Free 1040ez online You are married filing separately and lived with your spouse at any time during 2013. Free 1040ez online Which worksheet to use. Free 1040ez online   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Free 1040ez online You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Free 1040ez online You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Free 1040ez online In this situation you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Free 1040ez online Situation (1) does not apply and you take an exclusion for interest from qualified U. Free 1040ez online S. Free 1040ez online savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Free 1040ez online In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Free 1040ez online You received a lump-sum payment for an earlier year. Free 1040ez online In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Free 1040ez online See Lump-Sum Election , later. Free 1040ez online Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Free 1040ez online Filled-in Worksheet 1. Free 1040ez online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Free 1040ez online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Free 1040ez online None of your benefits are taxable for 2013. Free 1040ez online For more information, see Repayments More Than Gross Benefits . Free 1040ez online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Free 1040ez online S. Free 1040ez online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Free 1040ez online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Free 1040ez online 1. Free 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Free 1040ez online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Free 1040ez online $5,980         2. Free 1040ez online Enter one-half of line 1 2. Free 1040ez online 2,990     3. Free 1040ez online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Free 1040ez online 28,990     4. Free 1040ez online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Free 1040ez online -0-     5. Free 1040ez online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Free 1040ez online -0-     6. Free 1040ez online Combine lines 2, 3, 4, and 5 6. Free 1040ez online 31,980     7. Free 1040ez online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Free 1040ez online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Free 1040ez online -0-     8. Free 1040ez online Is the amount on line 7 less than the amount on line 6?             No. Free 1040ez online None of your social security benefits are taxable. Free 1040ez online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Free 1040ez online             Yes. Free 1040ez online Subtract line 7 from line 6 8. Free 1040ez online 31,980     9. Free 1040ez online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Free 1040ez online 25,000       Note. Free 1040ez online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Free 1040ez online 85) and enter the result on line 17. Free 1040ez online Then go to line 18. Free 1040ez online         10. Free 1040ez online Is the amount on line 9 less than the amount on line 8?             No. Free 1040ez online None of your benefits are taxable. Free 1040ez online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Free 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Free 1040ez online             Yes. Free 1040ez online Subtract line 9 from line 8 10. Free 1040ez online 6,980     11. Free 1040ez online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Free 1040ez online 9,000     12. Free 1040ez online Subtract line 11 from line 10. Free 1040ez online If zero or less, enter -0- 12. Free 1040ez online -0-     13. Free 1040ez online Enter the smaller of line 10 or line 11 13. Free 1040ez online 6,980     14. Free 1040ez online Enter one-half of line 13 14. Free 1040ez online 3,490     15. Free 1040ez online Enter the smaller of line 2 or line 14 15. Free 1040ez online 2,990     16. Free 1040ez online Multiply line 12 by 85% (. Free 1040ez online 85). Free 1040ez online If line 12 is zero, enter -0- 16. Free 1040ez online -0-     17. Free 1040ez online Add lines 15 and 16 17. Free 1040ez online 2,990     18. Free 1040ez online Multiply line 1 by 85% (. Free 1040ez online 85) 18. Free 1040ez online 5,083     19. Free 1040ez online Taxable benefits. Free 1040ez online Enter the smaller of line 17 or line 18. Free 1040ez online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Free 1040ez online $2,990       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Free 1040ez online         Example 1. Free 1040ez online George White is single and files Form 1040 for 2013. Free 1040ez online In addition to receiving social security payments, he received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990, for a total of $28,990. Free 1040ez online He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Free 1040ez online   To figure his taxable benefits, George completes Worksheet 1, shown below. Free 1040ez online On line 20a of his Form 1040, George enters his net benefits of $5,980. Free 1040ez online On line 20b, he enters his taxable benefits of $2,990. Free 1040ez online Example 2. Free 1040ez online Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Free 1040ez online Ray is retired and received a fully taxable pension of $15,500. Free 1040ez online He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Free 1040ez online Alice worked during the year and had wages of $14,000. Free 1040ez online She made a deductible payment to her IRA account of $1,000. Free 1040ez online Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Free 1040ez online They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Free 1040ez online They find none of Ray's social security benefits are taxable. Free 1040ez online On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Free 1040ez online Filled-in Worksheet 1. Free 1040ez online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Free 1040ez online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Free 1040ez online None of your benefits are taxable for 2013. Free 1040ez online For more information, see Repayments More Than Gross Benefits . Free 1040ez online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Free 1040ez online S. Free 1040ez online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Free 1040ez online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Free 1040ez online 1. Free 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Free 1040ez online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Free 1040ez online $5,600         2. Free 1040ez online Enter one-half of line 1 2. Free 1040ez online 2,800     3. Free 1040ez online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Free 1040ez online 29,750     4. Free 1040ez online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Free 1040ez online -0-     5. Free 1040ez online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Free 1040ez online -0-     6. Free 1040ez online Combine lines 2, 3, 4, and 5 6. Free 1040ez online 32,550     7. Free 1040ez online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Free 1040ez online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Free 1040ez online 1,000     8. Free 1040ez online Is the amount on line 7 less than the amount on line 6?             No. Free 1040ez online None of your social security benefits are taxable. Free 1040ez online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Free 1040ez online             Yes. Free 1040ez online Subtract line 7 from line 6 8. Free 1040ez online 31,550     9. Free 1040ez online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Free 1040ez online 32,000       Note. Free 1040ez online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Free 1040ez online 85) and enter the result on line 17. Free 1040ez online Then go to line 18. Free 1040ez online         10. Free 1040ez online Is the amount on line 9 less than the amount on line 8?             No. Free 1040ez online None of your benefits are taxable. Free 1040ez online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Free 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Free 1040ez online             Yes. Free 1040ez online Subtract line 9 from line 8 10. Free 1040ez online       11. Free 1040ez online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Free 1040ez online       12. Free 1040ez online Subtract line 11 from line 10. Free 1040ez online If zero or less, enter -0- 12. Free 1040ez online       13. Free 1040ez online Enter the smaller of line 10 or line 11 13. Free 1040ez online       14. Free 1040ez online Enter one-half of line 13 14. Free 1040ez online       15. Free 1040ez online Enter the smaller of line 2 or line 14 15. Free 1040ez online       16. Free 1040ez online Multiply line 12 by 85% (. Free 1040ez online 85). Free 1040ez online If line 12 is zero, enter -0- 16. Free 1040ez online       17. Free 1040ez online Add lines 15 and 16 17. Free 1040ez online       18. Free 1040ez online Multiply line 1 by 85% (. Free 1040ez online 85) 18. Free 1040ez online       19. Free 1040ez online Taxable benefits. Free 1040ez online Enter the smaller of line 17 or line 18. Free 1040ez online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Free 1040ez online         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Free 1040ez online         Example 3. Free 1040ez online Joe and Betty Johnson file a joint return on Form 1040 for 2013. Free 1040ez online Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Free 1040ez online Joe's Form RRB-1099 shows $10,000 in box 5. Free 1040ez online Betty is a retired government worker and received a fully taxable pension of $38,000. Free 1040ez online They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Free 1040ez online S. Free 1040ez online savings bond. Free 1040ez online The savings bond interest qualified for the exclusion. Free 1040ez online They figure their taxable benefits by completing Worksheet 1 below. Free 1040ez online Because they have qualified U. Free 1040ez online S. Free 1040ez online savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Free 1040ez online On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Free 1040ez online More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Free 1040ez online (See Maximum taxable part under How Much Is Taxable earlier. Free 1040ez online ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Free 1040ez online Filled-in Worksheet 1. Free 1040ez online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Free 1040ez online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Free 1040ez online None of your benefits are taxable for 2013. Free 1040ez online For more information, see Repayments More Than Gross Benefits . Free 1040ez online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Free 1040ez online S. Free 1040ez online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Free 1040ez online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Free 1040ez online 1. Free 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Free 1040ez online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Free 1040ez online $10,000         2. Free 1040ez online Enter one-half of line 1 2. Free 1040ez online 5,000     3. Free 1040ez online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Free 1040ez online 40,500     4. Free 1040ez online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Free 1040ez online -0-     5. Free 1040ez online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Free 1040ez online -0-     6. Free 1040ez online Combine lines 2, 3, 4, and 5 6. Free 1040ez online 45,500     7. Free 1040ez online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Free 1040ez online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Free 1040ez online -0-     8. Free 1040ez online Is the amount on line 7 less than the amount on line 6?             No. Free 1040ez online None of your social security benefits are taxable. Free 1040ez online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Free 1040ez online             Yes. Free 1040ez online Subtract line 7 from line 6 8. Free 1040ez online 45,500     9. Free 1040ez online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Free 1040ez online 32,000       Note. Free 1040ez online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Free 1040ez online 85) and enter the result on line 17. Free 1040ez online Then go to line 18. Free 1040ez online         10. Free 1040ez online Is the amount on line 9 less than the amount on line 8?             No. Free 1040ez online None of your benefits are taxable. Free 1040ez online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Free 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Free 1040ez online             Yes. Free 1040ez online Subtract line 9 from line 8 10. Free 1040ez online 13,500     11. Free 1040ez online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Free 1040ez online 12,000     12. Free 1040ez online Subtract line 11 from line 10. Free 1040ez online If zero or less, enter -0- 12. Free 1040ez online 1,500     13. Free 1040ez online Enter the smaller of line 10 or line 11 13. Free 1040ez online 12,000     14. Free 1040ez online Enter one-half of line 13 14. Free 1040ez online 6,000     15. Free 1040ez online Enter the smaller of line 2 or line 14 15. Free 1040ez online 5,000     16. Free 1040ez online Multiply line 12 by 85% (. Free 1040ez online 85). Free 1040ez online If line 12 is zero, enter -0- 16. Free 1040ez online 1,275     17. Free 1040ez online Add lines 15 and 16 17. Free 1040ez online 6,275     18. Free 1040ez online Multiply line 1 by 85% (. Free 1040ez online 85) 18. Free 1040ez online 8,500     19. Free 1040ez online Taxable benefits. Free 1040ez online Enter the smaller of line 17 or line 18. Free 1040ez online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Free 1040ez online $6,275       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Free 1040ez online         Filled-in Worksheet 1. Free 1040ez online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Free 1040ez online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Free 1040ez online None of your benefits are taxable for 2013. Free 1040ez online For more information, see Repayments More Than Gross Benefits . Free 1040ez online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Free 1040ez online S. Free 1040ez online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Free 1040ez online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Free 1040ez online 1. Free 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Free 1040ez online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Free 1040ez online $4,000         2. Free 1040ez online Enter one-half of line 1 2. Free 1040ez online 2,000     3. Free 1040ez online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Free 1040ez online 8,000     4. Free 1040ez online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Free 1040ez online -0-     5. Free 1040ez online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Free 1040ez online -0-     6. Free 1040ez online Combine lines 2, 3, 4, and 5 6. Free 1040ez online 10,000     7. Free 1040ez online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Free 1040ez online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Free 1040ez online -0-     8. Free 1040ez online Is the amount on line 7 less than the amount on line 6?             No. Free 1040ez online None of your social security benefits are taxable. Free 1040ez online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Free 1040ez online             Yes. Free 1040ez online Subtract line 7 from line 6 8. Free 1040ez online 10,000     9. Free 1040ez online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Free 1040ez online         Note. Free 1040ez online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Free 1040ez online 85) and enter the result on line 17. Free 1040ez online Then go to line 18. Free 1040ez online         10. Free 1040ez online Is the amount on line 9 less than the amount on line 8?             No. Free 1040ez online None of your benefits are taxable. Free 1040ez online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Free 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Free 1040ez online             Yes. Free 1040ez online Subtract line 9 from line 8 10. Free 1040ez online       11. Free 1040ez online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Free 1040ez online       12. Free 1040ez online Subtract line 11 from line 10. Free 1040ez online If zero or less, enter -0- 12. Free 1040ez online       13. Free 1040ez online Enter the smaller of line 10 or line 11 13. Free 1040ez online       14. Free 1040ez online Enter one-half of line 13 14. Free 1040ez online       15. Free 1040ez online Enter the smaller of line 2 or line 14 15. Free 1040ez online       16. Free 1040ez online Multiply line 12 by 85% (. Free 1040ez online 85). Free 1040ez online If line 12 is zero, enter -0- 16. Free 1040ez online       17. Free 1040ez online Add lines 15 and 16 17. Free 1040ez online 8,500     18. Free 1040ez online Multiply line 1 by 85% (. Free 1040ez online 85) 18. Free 1040ez online 3,400     19. Free 1040ez online Taxable benefits. Free 1040ez online Enter the smaller of line 17 or line 18. Free 1040ez online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Free 1040ez online $3,400       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Free 1040ez online         Example 4. Free 1040ez online Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Free 1040ez online Bill earned $8,000 during 2013. Free 1040ez online The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). Free 1040ez online Bill figures his taxable benefits by completing Worksheet 1 below. Free 1040ez online He must include 85% of his social security benefits in his taxable income because he is married filing separately and lived with his spouse during 2013. Free 1040ez online See How Much Is Taxable earlier. Free 1040ez online Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Free 1040ez online Lump-Sum Election You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. Free 1040ez online This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Free 1040ez online No part of the lump-sum death benefit is subject to tax. Free 1040ez online Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Free 1040ez online However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Free 1040ez online You can elect this method if it lowers your taxable benefits. Free 1040ez online Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. Free 1040ez online Then you subtract any taxable benefits for that year that you previously reported. Free 1040ez online The remainder is the taxable part of the lump-sum payment. Free 1040ez online Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Free 1040ez online Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Free 1040ez online Do not file an amended return for the earlier year. Free 1040ez online Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Free 1040ez online Complete Worksheet 1 in this publication. Free 1040ez online Complete Worksheet 2 and Worksheet 3 as appropriate. Free 1040ez online Use Worksheet 2 if your lump-sum payment was for a year after 1993. Free 1040ez online Use Worksheet 3 if it was for 1993 or an earlier year. Free 1040ez online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Free 1040ez online Complete Worksheet 4. Free 1040ez online Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Free 1040ez online If the taxable benefits on Worksheet 4 are lower than the taxable benefits on Worksheet 1, you can elect to report the lower amount on your return. Free 1040ez online Making the election. Free 1040ez online   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. Free 1040ez online Do not attach the completed worksheets to your return. Free 1040ez online Keep them with your records. Free 1040ez online    Once you elect this method of figuring the taxable part of a lump-sum payment, you can revoke your election only with the consent of the IRS. Free 1040ez online Lump-sum payment reported on Form SSA-1099 or RRB-1099. Free 1040ez online   If you received a lump-sum payment in 2013 that includes benefits for one or more earlier years after 1983, it will be included in box 3 of either Form SSA-1099 or Form RRB-1099. Free 1040ez online That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Free 1040ez online The form will also show the year (or years) the payment is for. Free 1040ez online However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Free 1040ez online You must contact the RRB for a breakdown by year for any amount shown in box 9. Free 1040ez online Example Jane Jackson is single. Free 1040ez online In 2012 she applied for social security disability benefits but was told she was ineligible. Free 1040ez online She appealed the decision and won. Free 1040ez online In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. Free 1040ez online Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Free 1040ez online Jane's other income for 2012 and 2013 is as follows. Free 1040ez online   Income 2012 2013     Wages $20,000 $ 3,500     Interest income 2,000 2,500     Dividend income 1,000 1,500     Fully taxable pension   18,000     Total $23,000 $25,500   To see if the lump-sum election method results in lower taxable benefits, she completes Worksheets 1, 2, and 4 from this publication. Free 1040ez online She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Free 1040ez online Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Free 1040ez online She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Free 1040ez online She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Free 1040ez online After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Free 1040ez online Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Free 1040ez online To do this, she prints “LSE” to the left of Form 1040, line 20a. Free 1040ez online She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Free 1040ez online Jane's filled-in worksheets (1, 2, and 4) follow. Free 1040ez online Jane Jackson's Filled-in Worksheet 1. Free 1040ez online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Free 1040ez online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Free 1040ez online None of your benefits are taxable for 2013. Free 1040ez online For more information, see Repayments More Than Gross Benefits . Free 1040ez online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Free 1040ez online S. Free 1040ez online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Free 1040ez online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Free 1040ez online 1. Free 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Free 1040ez online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Free 1040ez online $11,000         2. Free 1040ez online Enter one-half of line 1 2. Free 1040ez online 5,500     3. Free 1040ez online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Free 1040ez online 25,500     4. Free 1040ez online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Free 1040ez online -0-     5. Free 1040ez online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Free 1040ez online -0-     6. Free 1040ez online Combine lines 2, 3, 4, and 5 6. Free 1040ez online 31,000     7. Free 1040ez online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Free 1040ez online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Free 1040ez online -0-     8. Free 1040ez online Is the amount on line 7 less than the amount on line 6?             No. Free 1040ez online None of your social security benefits are taxable. Free 1040ez online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Free 1040ez online             Yes. Free 1040ez online Subtract line 7 from line 6 8. Free 1040ez online 31,000     9. Free 1040ez online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Free 1040ez online 25,000       Note. Free 1040ez online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Free 1040ez online 85) and enter the result on line 17. Free 1040ez online Then go to line 18. Free 1040ez online         10. Free 1040ez online Is the amount on line 9 less than the amount on line 8?             No. Free 1040ez online None of your benefits are taxable. Free 1040ez online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Free 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Free 1040ez online             Yes. Free 1040ez online Subtract line 9 from line 8 10. Free 1040ez online 6,000     11. Free 1040ez online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Free 1040ez online 9,000     12. Free 1040ez online Subtract line 11 from line 10. Free 1040ez online If zero or less, enter -0- 12. Free 1040ez online -0-     13. Free 1040ez online Enter the smaller of line 10 or line 11 13. Free 1040ez online 6,000     14. Free 1040ez online Enter one-half of line 13 14. Free 1040ez online 3,000     15. Free 1040ez online Enter the smaller of line 2 or line 14 15. Free 1040ez online 3,000     16. Free 1040ez online Multiply line 12 by 85% (. Free 1040ez online 85). Free 1040ez online If line 12 is zero, enter -0- 16. Free 1040ez online -0-     17. Free 1040ez online Add lines 15 and 16 17. Free 1040ez online 3,000     18. Free 1040ez online Multiply line 1 by 85% (. Free 1040ez online 85) 18. Free 1040ez online 9,350     19. Free 1040ez online Taxable benefits. Free 1040ez online Enter the smaller of line 17 or line 18. Free 1040ez online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Free 1040ez online $3,000       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Free 1040ez online         Jane Jackson's Filled-in Worksheet 2. Free 1040ez online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Free 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Free 1040ez online $2,000           Note. Free 1040ez online If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Free 1040ez online Otherwise, go on to line 2. Free 1040ez online             2. Free 1040ez online Enter one-half of line 1 2. Free 1040ez online 1,000   3. Free 1040ez online Enter your adjusted gross income for the earlier year 3. Free 1040ez online 23,000   4. Free 1040ez online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Free 1040ez online S. Free 1040ez online savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Free 1040ez online -0-   5. Free 1040ez online Enter any tax-exempt interest received in the earlier year 5. Free 1040ez online -0-   6. Free 1040ez online Add lines 2 through 5 6. Free 1040ez online 24,000   7. Free 1040ez online Enter your taxable benefits for the earlier year that you previously reported 7. Free 1040ez online -0-   8. Free 1040ez online Subtract line 7 from line 6 8. Free 1040ez online 24,000   9. Free 1040ez online If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. Free 1040ez online 25,000     Note. Free 1040ez online If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. Free 1040ez online 85) and enter the result on line 17. Free 1040ez online Then go to line 18. Free 1040ez online         10. Free 1040ez online Is the amount on line 8 more than the amount on line 9?       No. Free 1040ez online Skip lines 10 through 20 and enter -0- on line 21. Free 1040ez online       Yes. Free 1040ez online Subtract line 9 from line 8 10. Free 1040ez online     11. Free 1040ez online Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. Free 1040ez online     12. Free 1040ez online Subtract line 11 from line 10. Free 1040ez online If zero or less, enter -0- 12. Free 1040ez online     13. Free 1040ez online Enter the smaller of line 10 or line 11 13. Free 1040ez online     14. Free 1040ez online Enter one-half of line 13 14. Free 1040ez online     15. Free 1040ez online Enter the smaller of line 2 or line 14 15. Free 1040ez online     16. Free 1040ez online Multiply line 12 by 85% (. Free 1040ez online 85). Free 1040ez online If line 12 is zero, enter -0- 16. Free 1040ez online     17. Free 1040ez online Add lines 15 and 16 17. Free 1040ez online     18. Free 1040ez online Multiply line 1 by 85% (. Free 1040ez online 85) 18. Free 1040ez online     19. Free 1040ez online Refigured taxable benefits. Free 1040ez online Enter the smaller of line 17 or line 18 19. Free 1040ez online     20. Free 1040ez online Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Free 1040ez online     21. Free 1040ez online Additional taxable benefits. Free 1040ez online Subtract line 20 from line 19. Free 1040ez online Also enter this amount on Worksheet 4, line 20 21. Free 1040ez online -0-     Do not file an amended return for this earlier year. Free 1040ez online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Free 1040ez online   Jane Jackson's Filled-in Worksheet 4. Free 1040ez online Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3)     Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet. Free 1040ez online 1. Free 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2013, minus the lump-sum payment for years before 2013 1. Free 1040ez online $9,000         Note. Free 1040ez online If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Free 1040ez online Otherwise, go on to line 2. Free 1040ez online           2. Free 1040ez online Enter one-half of line 1 2. Free 1040ez online 4,500   3. Free 1040ez online Enter the amount from Worksheet 1, line 3 3. Free 1040ez online 25,500   4. Free 1040ez online Enter the amount from Worksheet 1, line 4 4. Free 1040ez online -0-   5. Free 1040ez online Enter the amount from Worksheet 1, line 5 5. Free 1040ez online -0-   6. Free 1040ez online Combine lines 2, 3, 4, and 5 6. Free 1040ez online 30,000   7. Free 1040ez online Enter the amount from Worksheet 1, line 7 7. Free 1040ez online -0-   8. Free 1040ez online Subtract line 7 from line 6 8. Free 1040ez online 30,000   9. Free 1040ez online Enter the amount from Worksheet 1, line 9. Free 1040ez online But if you are married filing separately and lived with your spouse at any time during 2013, skip lines 9 through 16; multiply line 8 by 85% (. Free 1040ez online 85) and enter the result on line 17. Free 1040ez online Then, go to line 18 9. Free 1040ez online 25,000   10. Free 1040ez online Is the amount on line 8 more than the amount on line 9? No. Free 1040ez online Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Free 1040ez online  Yes. Free 1040ez online Subtract line 9 from line 8 10. Free 1040ez online 5,000   11. Free 1040ez online Enter the amount from Worksheet 1, line 11 11. Free 1040ez online 9,000   12. Free 1040ez online Subtract line 11 from line 10. Free 1040ez online If zero or less, enter -0- 12. Free 1040ez online -0-   13. Free 1040ez online Enter the smaller of line 10 or line 11 13. Free 1040ez online 5,000   14. Free 1040ez online Enter one-half of line 13 14. Free 1040ez online 2,500   15. Free 1040ez online Enter the smaller of line 2 or line 14 15. Free 1040ez online 2,500   16. Free 1040ez online Multiply line 12 by 85% (. Free 1040ez online 85). Free 1040ez online If line 12 is zero, enter -0- 16. Free 1040ez online -0-   17. Free 1040ez online Add lines 15 and 16 17. Free 1040ez online 2,500   18. Free 1040ez online Multiply line 1 by 85% (. Free 1040ez online 85) 18. Free 1040ez online 7,650   19. Free 1040ez online Enter the smaller of line 17 or line 18 19. Free 1040ez online 2,500   20. Free 1040ez online Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for which the lump-sum payment was received 20. Free 1040ez online -0-   21. Free 1040ez online Taxable benefits under lump-sum election method. Free 1040ez online Add lines 19 and 20 21. Free 1040ez online $2,500   Next. Free 1040ez online Is line 21 above smaller than Worksheet 1, line 19? No. Free 1040ez online Do not use this method to figure your taxable benefits. Free 1040ez online Follow the instructions on Worksheet 1 to report your benefits. Free 1040ez online  Yes. Free 1040ez online You can elect to report your taxable benefits under this method. Free 1040ez online To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Free 1040ez online If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Free 1040ez online Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Free 1040ez online Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Free 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Free 1040ez online   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Free 1040ez online Disability payments. Free 1040ez online   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Free 1040ez online If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Free 1040ez online If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Free 1040ez online Claim the deduction or credit in the same way explained under Repayment of benefits received in an earlier year in the section Repayments More Than Gross Benefits , later. Free 1040ez online Legal expenses. Free 1040ez online   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Free 1040ez online   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Free 1040ez online Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Free 1040ez online If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Free 1040ez online Do not use Worksheet 1 in this case. Free 1040ez online If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Free 1040ez online If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Free 1040ez online Joint return. Free 1040ez online   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Free 1040ez online You do this to get your net benefits when figuring if your combined benefits are taxable. Free 1040ez online Example. Free 1040ez online John and Mary file a joint return for 2013. Free 1040ez online John received Form SSA-1099 showing $3,000 in box 5. Free 1040ez online Mary also received Form SSA-1099 and the amount in box 5 was ($500). Free 1040ez online John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Free 1040ez online Repayment of benefits received in an earlier year. Free 1040ez online   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Free 1040ez online Deduction $3,000 or less. Free 1040ez online   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Free 1040ez online Claim it on Schedule A (Form 1040), line 23. Free 1040ez online Deduction more than $3,000. Free 1040ez online   If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Free 1040ez online Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Free 1040ez online For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Free 1040ez online Then refigure the tax for that year. Free 1040ez online Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Free 1040ez online Subtract the result in (c) from the result in (a). Free 1040ez online   Compare the tax figured in methods (1) and (2). Free 1040ez online Your tax for 2013 is the smaller of the two amounts. Free 1040ez online If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Free 1040ez online If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Free 1040ez online Check box d and enter “I. Free 1040ez online R. Free 1040ez online C. Free 1040ez online 1341” in the space next to that box. Free 1040ez online If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Free 1040ez online Worksheets Blank Worksheets 1 through 4 are provided in this section: Worksheet 1, Figuring Your Taxable Benefits; Worksheet 2, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993); Worksheet 3, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994); Worksheet 4, Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3). Free 1040ez online Worksheet 1. Free 1040ez online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Free 1040ez online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Free 1040ez online None of your benefits are taxable for 2013. Free 1040ez online For more information, see Repayments More Than Gross Benefits . Free 1040ez online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Free 1040ez online S. Free 1040ez online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Free 1040ez online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Free 1040ez online 1. Free 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Free 1040ez online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Free 1040ez online           2. Free 1040ez online Enter one-half of line 1 2. Free 1040ez online       3. Free 1040ez online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Free 1040ez online       4. Free 1040ez online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Free 1040ez online       5. Free 1040ez online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Free 1040ez online       6. Free 1040ez online Combine lines 2, 3, 4, and 5 6. Free 1040ez online       7. Free 1040ez online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Free 1040ez online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Free 1040ez online       8. Free 1040ez online Is the amount on line 7 less than the amount on line 6?             No. Free 1040ez online None of your social security benefits are taxable. Free 1040ez online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Free 1040ez online             Yes. Free 1040ez online Subtract line 7 from line 6 8. Free 1040ez online       9. Free 1040ez online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Free 1040ez online         Note. Free 1040ez online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Free 1040ez online 85) and enter the result on line 17. Free 1040ez online Then go to line 18. Free 1040ez online         10. Free 1040ez online Is the amount on line 9 less than the amount on line 8?             No. Free 1040ez online None of your benefits are taxable. Free 1040ez online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Free 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Free 1040ez online             Yes. Free 1040ez online Subtract line 9 from line 8 10. Free 1040ez online       11. Free 1040ez online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Free 1040ez online       12. Free 1040ez online Subtract line 11 from line 10. Free 1040ez online If zero or less, enter -0- 12. Free 1040ez online       13. Free 1040ez online Enter the smaller of line 10 or line 11 13. Free 1040ez online       14. Free 1040ez online Enter one-half of line 13 14. Free 1040ez online       15. Free 1040ez online Enter the smaller of line 2 or line 14 15. Free 1040ez online       16. Free 1040ez online Multiply line 12 by 85% (. Free 1040ez online 85). Free 1040ez online If line 12 is zero, enter -0- 16. Free 1040ez online       17. Free 1040ez online Add lines 15 and 16 17. Free 1040ez online       18. Free 1040ez online Multiply line 1 by 85% (. Free 1040ez online 85) 18. Free 1040ez online       19. Free 1040ez online Taxable benefits. Free 1040ez online Enter the smaller of line 17 or line 18. Free 1040ez online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Free 1040ez online         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Free 1040ez online         Worksheet 2. Free 1040ez online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Free 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Free 1040ez online             Note. Free 1040ez online If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Free 1040ez online Otherwise, go on to line 2. Free 1040ez online             2. Free 1040ez online Enter one-half of line 1 2. Free 1040ez online     3. Free 1040ez online Enter your adjusted gross income for the earlier year 3. Free 1040ez online     4. Free 1040ez online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Free 1040ez online S. Free 1040ez online savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Free 1040ez online     5. Free 1040ez online Enter any tax-exempt interest received in the earlier year 5. Free 1040ez online     6. Free 1040ez online Add lines 2 through 5 6. Free 1040ez online     7. Free 1040ez online Enter your taxable benefits for the earlier year that you previously reported 7. Free 1040ez online     8. Free 1040ez online Subtract line 7 from line 6 8. Free 1040ez online     9. Free 1040ez online If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. Free 1040ez online       Note. Free 1040ez online If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. Free 1040ez online 85) and enter the result on line 17. Free 1040ez online Then go to line 18. Free 1040ez online         10. Free 1040ez online Is the amount on line 8 more than the amount on line 9?       No. Free 1040ez online Skip lines 10 through 20 and enter -0- on line 21. Free 1040ez online       Yes. Free 1040ez online Subtract line 9 from line 8 10. Free 1040ez online     11. Free 1040ez online Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. Free 1040ez online     12. Free 1040ez online Subtract line 11 from line 10. Free 1040ez online If zero or less, enter -0- 12. Free 1040ez online     13. Free 1040ez online Enter the smaller of line 10 or line 11 13. Free 1040ez online     14. Free 1040ez online Enter one-half of line 13 14. Free 1040ez online     15. Free 1040ez online Enter the smaller of line 2 or line 14 15. Free 1040ez online     16. Free 1040ez online Multiply line 12 by 85% (. Free 1040ez online 85). Free 1040ez online If line 12 is zero, enter -0- 16. Free 1040ez online     17. Free 1040ez online Add lines 15 and 16 17. Free 1040ez online     18. Free 1040ez online Multiply line 1 by 85% (. Free 1040ez online 85) 18. Free 1040ez online     19. Free 1040ez online Refigured taxable benefits. Free 1040ez online Enter the smaller of line 17 or line 18 19. Free 1040ez online     20. Free 1040ez online Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Free 1040ez online     21. Free 1040ez online Additional taxable benefits. Free 1040ez online Subtract line 20 from line 19. Free 1040ez online Also enter this amount on Worksheet 4, line 20 21. Free 1040ez online       Do not file an amended return for this earlier year. Free 1040ez online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Free 1040ez online   Worksheet 3. Free 1040ez online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Free 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Free 1040ez online           Note. Free 1040ez online If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Free 1040ez online Otherwise, go on to line 2. Free 1040ez online           2. Free 1040ez online Enter one-half of line 1 2. Free 1040ez online     3. Free 1040ez online Enter your adjusted gross income for the earlier year 3. Free 1040ez online     4. Free 1040ez online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Free 1040ez online S. Free 1040ez online savings bond interest (Form 8815) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Free 1040ez online     5. Free 1040ez online Enter any tax-exempt interest received in the earlier year 5. Free 1040ez online     6. Free 1040ez online Add lines 2 through 5 6. Free 1040ez online     7. Free 1040ez online Enter your taxable benefits for the earlier year that you previously reported 7. Free 1040ez online     8. Free 1040ez online Subtract line 7 from line 6 8. Free 1040ez online     9. Free 1040ez online Enter $25,000 ($32,000 if married filing jointly for the earlier year; $-0- if married filing separately for the earlier year and you lived with your spouse at any time during the earlier year) 9. Free 1040ez online     10. Free 1040ez online Is the amount on line 8 more than the amount on line 9? No. Free 1040ez online Skip lines 10 through 13 and enter -0- on line 14. Free 1040ez online  Yes. Free 1040ez online Subtract line 9 from line 8. Free 1040ez online 10. Free 1040ez online     11. Free 1040ez online Enter one-half of line 10 11. Free 1040ez online     12. Free 1040ez online Refigured taxable benefits. Free 1040ez online Enter the smaller of line 2 or line 11 12. Free 1040ez online     13. Free 1040ez online Enter your taxable benefits for the earlier year (or as refigured due to a previous