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Free E-file Taxes State And Federal

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Free E-file Taxes State And Federal

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

The Office of Surface Mining, Reclamation and Enforcement works to protect populations and the environment during surface coal mining operations. The Office also works to clean and put to good use abandoned mine sites. These missions are accomplished primarily through regulation and oversight of state programs.

Contact the Agency or Department

Website: Surface Mining, Reclamation and Enforcement

E-mail:

Address: 1951 Constitution Ave NW
Washington, DC 20240

Phone Number: (202) 208-2565

TTY: (202) 208-2694

The Free E-file Taxes State And Federal

Free e-file taxes state and federal 6. Free e-file taxes state and federal   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free e-file taxes state and federal Free help with your return. Free e-file taxes state and federal   You can get free help preparing your return nationwide from IRS-certified volunteers. Free e-file taxes state and federal The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free e-file taxes state and federal The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free e-file taxes state and federal Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free e-file taxes state and federal In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free e-file taxes state and federal To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free e-file taxes state and federal gov, download the IRS2Go app, or call 1-800-906-9887. Free e-file taxes state and federal   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free e-file taxes state and federal To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free e-file taxes state and federal aarp. Free e-file taxes state and federal org/money/taxaide or call 1-888-227-7669. Free e-file taxes state and federal For more information on these programs, go to IRS. Free e-file taxes state and federal gov and enter “VITA” in the search box. Free e-file taxes state and federal   For more information on these programs, go to IRS. Free e-file taxes state and federal gov and enter “VITA” in the search box. Free e-file taxes state and federal Internet. Free e-file taxes state and federal    IRS. Free e-file taxes state and federal gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free e-file taxes state and federal Download the free IRS2Go app from the iTunes app store or from Google Play. Free e-file taxes state and federal Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free e-file taxes state and federal Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free e-file taxes state and federal gov or download the IRS2Go app and select the Refund Status option. Free e-file taxes state and federal The IRS issues more than 9 out of 10 refunds in less than 21 days. Free e-file taxes state and federal Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free e-file taxes state and federal You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free e-file taxes state and federal The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free e-file taxes state and federal Use the Interactive Tax Assistant (ITA) to research your tax questions. Free e-file taxes state and federal No need to wait on the phone or stand in line. Free e-file taxes state and federal The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free e-file taxes state and federal When you reach the response screen, you can print the entire interview and the final response for your records. Free e-file taxes state and federal New subject areas are added on a regular basis. Free e-file taxes state and federal  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free e-file taxes state and federal gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free e-file taxes state and federal You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free e-file taxes state and federal The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free e-file taxes state and federal When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free e-file taxes state and federal Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free e-file taxes state and federal You can also ask the IRS to mail a return or an account transcript to you. Free e-file taxes state and federal Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free e-file taxes state and federal gov or by calling 1-800-908-9946. Free e-file taxes state and federal Tax return and tax account transcripts are generally available for the current year and the past three years. Free e-file taxes state and federal Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free e-file taxes state and federal Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free e-file taxes state and federal If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free e-file taxes state and federal Check the status of your amended return using Where's My Amended Return? Go to IRS. Free e-file taxes state and federal gov and enter Where's My Amended Return? in the search box. Free e-file taxes state and federal You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free e-file taxes state and federal It can take up to 3 weeks from the date you mailed it to show up in our system. Free e-file taxes state and federal Make a payment using one of several safe and convenient electronic payment options available on IRS. Free e-file taxes state and federal gov. Free e-file taxes state and federal Select the Payment tab on the front page of IRS. Free e-file taxes state and federal gov for more information. Free e-file taxes state and federal Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free e-file taxes state and federal Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free e-file taxes state and federal gov. Free e-file taxes state and federal Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free e-file taxes state and federal Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free e-file taxes state and federal gov. Free e-file taxes state and federal Request an Electronic Filing PIN by going to IRS. Free e-file taxes state and federal gov and entering Electronic Filing PIN in the search box. Free e-file taxes state and federal Download forms, instructions and publications, including accessible versions for people with disabilities. Free e-file taxes state and federal Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free e-file taxes state and federal gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free e-file taxes state and federal An employee can answer questions about your tax account or help you set up a payment plan. Free e-file taxes state and federal Before you visit, check the Office Locator on IRS. Free e-file taxes state and federal gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free e-file taxes state and federal If you have a special need, such as a disability, you can request an appointment. Free e-file taxes state and federal Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free e-file taxes state and federal Apply for an Employer Identification Number (EIN). Free e-file taxes state and federal Go to IRS. Free e-file taxes state and federal gov and enter Apply for an EIN in the search box. Free e-file taxes state and federal Read the Internal Revenue Code, regulations, or other official guidance. Free e-file taxes state and federal Read Internal Revenue Bulletins. Free e-file taxes state and federal Sign up to receive local and national tax news and more by email. Free e-file taxes state and federal Just click on “subscriptions” above the search box on IRS. Free e-file taxes state and federal gov and choose from a variety of options. Free e-file taxes state and federal Phone. Free e-file taxes state and federal    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free e-file taxes state and federal Download the free IRS2Go app from the iTunes app store or from Google Play. Free e-file taxes state and federal Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free e-file taxes state and federal gov, or download the IRS2Go app. Free e-file taxes state and federal Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free e-file taxes state and federal The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free e-file taxes state and federal Most VITA and TCE sites offer free electronic filing. Free e-file taxes state and federal Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free e-file taxes state and federal Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free e-file taxes state and federal Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free e-file taxes state and federal If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free e-file taxes state and federal The IRS issues more than 9 out of 10 refunds in less than 21 days. Free e-file taxes state and federal Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free e-file taxes state and federal Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free e-file taxes state and federal The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free e-file taxes state and federal Note, the above information is for our automated hotline. Free e-file taxes state and federal Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free e-file taxes state and federal Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free e-file taxes state and federal You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free e-file taxes state and federal It can take up to 3 weeks from the date you mailed it to show up in our system. Free e-file taxes state and federal Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free e-file taxes state and federal You should receive your order within 10 business days. Free e-file taxes state and federal Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free e-file taxes state and federal If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free e-file taxes state and federal Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free e-file taxes state and federal The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free e-file taxes state and federal These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free e-file taxes state and federal Walk-in. Free e-file taxes state and federal   You can find a selection of forms, publications and services — in-person. Free e-file taxes state and federal Products. Free e-file taxes state and federal You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free e-file taxes state and federal Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free e-file taxes state and federal Services. Free e-file taxes state and federal You can walk in to your local TAC for face-to-face tax help. Free e-file taxes state and federal An employee can answer questions about your tax account or help you set up a payment plan. Free e-file taxes state and federal Before visiting, use the Office Locator tool on IRS. Free e-file taxes state and federal gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free e-file taxes state and federal Mail. Free e-file taxes state and federal   You can send your order for forms, instructions, and publications to the address below. Free e-file taxes state and federal You should receive a response within 10 business days after your request is received. Free e-file taxes state and federal Internal Revenue Service 1201 N. Free e-file taxes state and federal Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free e-file taxes state and federal The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free e-file taxes state and federal Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free e-file taxes state and federal   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free e-file taxes state and federal We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free e-file taxes state and federal You face (or your business is facing) an immediate threat of adverse action. Free e-file taxes state and federal You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free e-file taxes state and federal   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free e-file taxes state and federal Here's why we can help: TAS is an independent organization within the IRS. Free e-file taxes state and federal Our advocates know how to work with the IRS. Free e-file taxes state and federal Our services are free and tailored to meet your needs. Free e-file taxes state and federal We have offices in every state, the District of Columbia, and Puerto Rico. Free e-file taxes state and federal   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free e-file taxes state and federal   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free e-file taxes state and federal If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free e-file taxes state and federal Low Income Taxpayer Clinics   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free e-file taxes state and federal Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free e-file taxes state and federal Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free e-file taxes state and federal Prev  Up  Next   Home   More Online Publications