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Free ez tax form Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. Free ez tax form 1. Free ez tax form Filing Requirements—Where, When, and How . Free ez tax form 1) When are U. Free ez tax form S. Free ez tax form income tax returns due? . Free ez tax form 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Free ez tax form How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . Free ez tax form 3) My entire income qualifies for the foreign earned income exclusion. Free ez tax form Must I file a tax return? . Free ez tax form 4) I was sent abroad by my company in November of last year. Free ez tax form I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. Free ez tax form However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? . Free ez tax form 5) I am a U. Free ez tax form S. Free ez tax form citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Free ez tax form Am I required to file a U. Free ez tax form S. Free ez tax form income tax return? . Free ez tax form 6) I am a U. Free ez tax form S. Free ez tax form citizen who has retired, and I expect to remain in a foreign country. Free ez tax form Do I have any further U. Free ez tax form S. Free ez tax form tax obligations? . Free ez tax form 7) I have been a bona fide resident of a foreign country for over 5 years. Free ez tax form Is it necessary for me to pay estimated tax? . Free ez tax form 8) Will a check payable in foreign currency be acceptable in payment of my U. Free ez tax form S. Free ez tax form tax? . Free ez tax form 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Free ez tax form Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . Free ez tax form 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . Free ez tax form 11) On Form 2350, Application for Extension of Time To File U. Free ez tax form S. Free ez tax form Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Free ez tax form If I qualify under the bona fide residence test, can I file my return on that basis? . Free ez tax form 12) I am a U. Free ez tax form S. Free ez tax form citizen who worked in the United States for 6 months last year. Free ez tax form I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Free ez tax form Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? . Free ez tax form 13) I am a U. Free ez tax form S. Free ez tax form citizen. Free ez tax form I have lived abroad for a number of years and recently realized that I should have been filing U. Free ez tax form S. Free ez tax form income tax returns. Free ez tax form How do I correct this oversight in not having filed returns for these years? . Free ez tax form 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. Free ez tax form I paid all outstanding taxes with the return. Free ez tax form Can I file a claim for refund now? . Free ez tax form 1) When are U. Free ez tax form S. Free ez tax form income tax returns due? Generally, for calendar year taxpayers, U. Free ez tax form S. Free ez tax form income tax returns are due on April 15. Free ez tax form If you are a U. Free ez tax form S. Free ez tax form citizen or resident and both your tax home and your abode are outside the United States and Puerto Rico on the regular due date, an automatic extension is granted to June 15 for filing the return. Free ez tax form Interest will be charged on any tax due, as shown on the return, from April 15. Free ez tax form a) You should file Form 2350 by the due date of your return to request an extension of time to file. Free ez tax form Form 2350 is a special form for those U. Free ez tax form S. Free ez tax form citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. Free ez tax form b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Free ez tax form c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Free ez tax form Generally, yes. Free ez tax form Every U. Free ez tax form S. Free ez tax form citizen or resident who receives income must file a U. Free ez tax form S. Free ez tax form income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Free ez tax form The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Free ez tax form If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Free ez tax form Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Free ez tax form You must report your worldwide income on the return. Free ez tax form If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Free ez tax form S. Free ez tax form income tax. Free ez tax form However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Free ez tax form Yes. Free ez tax form All U. Free ez tax form S. Free ez tax form citizens and resident aliens are subject to U. Free ez tax form S. Free ez tax form tax on their worldwide income. Free ez tax form If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Free ez tax form S. Free ez tax form income tax liability for the foreign taxes paid. Free ez tax form Form 1116 is used to figure the allowable credit. Free ez tax form Your U. Free ez tax form S. Free ez tax form tax obligation on your income is the same as that of a retired person living in the United States. Free ez tax form (See the discussion on filing requirements in chapter 1 of this publication. Free ez tax form ) U. Free ez tax form S. Free ez tax form taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free ez tax form See the discussion under Estimated Tax in chapter 1. Free ez tax form Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free ez tax form S. Free ez tax form taxation. Free ez tax form Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free ez tax form The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free ez tax form Generally, only U. Free ez tax form S. Free ez tax form currency is acceptable for payment of income tax. Free ez tax form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free ez tax form Yes. Free ez tax form A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free ez tax form No. Free ez tax form The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free ez tax form Yes. Free ez tax form You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free ez tax form You are not bound by the test indicated in the application for extension of time. Free ez tax form You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free ez tax form If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free ez tax form No. Free ez tax form You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free ez tax form After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free ez tax form b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free ez tax form This allows you to file only once and saves you from paying the tax and waiting for a refund. Free ez tax form However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free ez tax form If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free ez tax form File the late returns as soon as possible, stating your reason for filing late. Free ez tax form For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free ez tax form It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free ez tax form A return filed before the due date is considered filed on the due date. Free ez tax form . Free ez tax form 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Free ez tax form How can I secure an extension of time to file my return, when should I file my return, and what forms are required? a) You should file Form 2350 by the due date of your return to request an extension of time to file. Free ez tax form Form 2350 is a special form for those U. Free ez tax form S. Free ez tax form citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. Free ez tax form b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Free ez tax form c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Free ez tax form Generally, yes. Free ez tax form Every U. Free ez tax form S. Free ez tax form citizen or resident who receives income must file a U. Free ez tax form S. Free ez tax form income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Free ez tax form The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Free ez tax form If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Free ez tax form Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Free ez tax form You must report your worldwide income on the return. Free ez tax form If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Free ez tax form S. Free ez tax form income tax. Free ez tax form However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Free ez tax form Yes. Free ez tax form All U. Free ez tax form S. Free ez tax form citizens and resident aliens are subject to U. Free ez tax form S. Free ez tax form tax on their worldwide income. Free ez tax form If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Free ez tax form S. Free ez tax form income tax liability for the foreign taxes paid. Free ez tax form Form 1116 is used to figure the allowable credit. Free ez tax form Your U. Free ez tax form S. Free ez tax form tax obligation on your income is the same as that of a retired person living in the United States. Free ez tax form (See the discussion on filing requirements in chapter 1 of this publication. Free ez tax form ) U. Free ez tax form S. Free ez tax form taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free ez tax form See the discussion under Estimated Tax in chapter 1. Free ez tax form Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free ez tax form S. Free ez tax form taxation. Free ez tax form Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free ez tax form The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free ez tax form Generally, only U. Free ez tax form S. Free ez tax form currency is acceptable for payment of income tax. Free ez tax form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free ez tax form Yes. Free ez tax form A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free ez tax form No. Free ez tax form The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free ez tax form Yes. Free ez tax form You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free ez tax form You are not bound by the test indicated in the application for extension of time. Free ez tax form You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free ez tax form If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free ez tax form No. Free ez tax form You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free ez tax form After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free ez tax form b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free ez tax form This allows you to file only once and saves you from paying the tax and waiting for a refund. Free ez tax form However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free ez tax form If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free ez tax form File the late returns as soon as possible, stating your reason for filing late. Free ez tax form For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free ez tax form It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free ez tax form A return filed before the due date is considered filed on the due date. Free ez tax form . Free ez tax form 3) My entire income qualifies for the foreign earned income exclusion. Free ez tax form Must I file a tax return? Generally, yes. Free ez tax form Every U. Free ez tax form S. Free ez tax form citizen or resident who receives income must file a U. Free ez tax form S. Free ez tax form income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Free ez tax form The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Free ez tax form If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Free ez tax form Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Free ez tax form You must report your worldwide income on the return. Free ez tax form If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Free ez tax form S. Free ez tax form income tax. Free ez tax form However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Free ez tax form Yes. Free ez tax form All U. Free ez tax form S. Free ez tax form citizens and resident aliens are subject to U. Free ez tax form S. Free ez tax form tax on their worldwide income. Free ez tax form If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Free ez tax form S. Free ez tax form income tax liability for the foreign taxes paid. Free ez tax form Form 1116 is used to figure the allowable credit. Free ez tax form Your U. Free ez tax form S. Free ez tax form tax obligation on your income is the same as that of a retired person living in the United States. Free ez tax form (See the discussion on filing requirements in chapter 1 of this publication. Free ez tax form ) U. Free ez tax form S. Free ez tax form taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free ez tax form See the discussion under Estimated Tax in chapter 1. Free ez tax form Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free ez tax form S. Free ez tax form taxation. Free ez tax form Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free ez tax form The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free ez tax form Generally, only U. Free ez tax form S. Free ez tax form currency is acceptable for payment of income tax. Free ez tax form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free ez tax form Yes. Free ez tax form A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free ez tax form No. Free ez tax form The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free ez tax form Yes. Free ez tax form You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free ez tax form You are not bound by the test indicated in the application for extension of time. Free ez tax form You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free ez tax form If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free ez tax form No. Free ez tax form You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free ez tax form After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free ez tax form b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free ez tax form This allows you to file only once and saves you from paying the tax and waiting for a refund. Free ez tax form However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free ez tax form If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free ez tax form File the late returns as soon as possible, stating your reason for filing late. Free ez tax form For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free ez tax form It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free ez tax form A return filed before the due date is considered filed on the due date. Free ez tax form . Free ez tax form 4) I was sent abroad by my company in November of last year. Free ez tax form I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. Free ez tax form However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Free ez tax form Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Free ez tax form You must report your worldwide income on the return. Free ez tax form If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Free ez tax form S. Free ez tax form income tax. Free ez tax form However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Free ez tax form Yes. Free ez tax form All U. Free ez tax form S. Free ez tax form citizens and resident aliens are subject to U. Free ez tax form S. Free ez tax form tax on their worldwide income. Free ez tax form If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Free ez tax form S. Free ez tax form income tax liability for the foreign taxes paid. Free ez tax form Form 1116 is used to figure the allowable credit. Free ez tax form Your U. Free ez tax form S. Free ez tax form tax obligation on your income is the same as that of a retired person living in the United States. Free ez tax form (See the discussion on filing requirements in chapter 1 of this publication. Free ez tax form ) U. Free ez tax form S. Free ez tax form taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free ez tax form See the discussion under Estimated Tax in chapter 1. Free ez tax form Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free ez tax form S. Free ez tax form taxation. Free ez tax form Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free ez tax form The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free ez tax form Generally, only U. Free ez tax form S. Free ez tax form currency is acceptable for payment of income tax. Free ez tax form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free ez tax form Yes. Free ez tax form A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free ez tax form No. Free ez tax form The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free ez tax form Yes. Free ez tax form You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free ez tax form You are not bound by the test indicated in the application for extension of time. Free ez tax form You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free ez tax form If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free ez tax form No. Free ez tax form You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free ez tax form After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free ez tax form b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free ez tax form This allows you to file only once and saves you from paying the tax and waiting for a refund. Free ez tax form However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free ez tax form If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free ez tax form File the late returns as soon as possible, stating your reason for filing late. Free ez tax form For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free ez tax form It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free ez tax form A return filed before the due date is considered filed on the due date. Free ez tax form . Free ez tax form 5) I am a U. Free ez tax form S. Free ez tax form citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Free ez tax form Am I required to file a U. Free ez tax form S. Free ez tax form income tax return? Yes. Free ez tax form All U. Free ez tax form S. Free ez tax form citizens and resident aliens are subject to U. Free ez tax form S. Free ez tax form tax on their worldwide income. Free ez tax form If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Free ez tax form S. Free ez tax form income tax liability for the foreign taxes paid. Free ez tax form Form 1116 is used to figure the allowable credit. Free ez tax form Your U. Free ez tax form S. Free ez tax form tax obligation on your income is the same as that of a retired person living in the United States. Free ez tax form (See the discussion on filing requirements in chapter 1 of this publication. Free ez tax form ) U. Free ez tax form S. Free ez tax form taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free ez tax form See the discussion under Estimated Tax in chapter 1. Free ez tax form Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free ez tax form S. Free ez tax form taxation. Free ez tax form Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free ez tax form The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free ez tax form Generally, only U. Free ez tax form S. Free ez tax form currency is acceptable for payment of income tax. Free ez tax form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free ez tax form Yes. Free ez tax form A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free ez tax form No. Free ez tax form The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free ez tax form Yes. Free ez tax form You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free ez tax form You are not bound by the test indicated in the application for extension of time. Free ez tax form You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free ez tax form If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free ez tax form No. Free ez tax form You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free ez tax form After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free ez tax form b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free ez tax form This allows you to file only once and saves you from paying the tax and waiting for a refund. Free ez tax form However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free ez tax form If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free ez tax form File the late returns as soon as possible, stating your reason for filing late. Free ez tax form For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free ez tax form It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free ez tax form A return filed before the due date is considered filed on the due date. Free ez tax form . Free ez tax form 6) I am a U. Free ez tax form S. Free ez tax form citizen who has retired, and I expect to remain in a foreign country. Free ez tax form Do I have any further U. Free ez tax form S. Free ez tax form tax obligations? Your U. Free ez tax form S. Free ez tax form tax obligation on your income is the same as that of a retired person living in the United States. Free ez tax form (See the discussion on filing requirements in chapter 1 of this publication. Free ez tax form ) U. Free ez tax form S. Free ez tax form taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free ez tax form See the discussion under Estimated Tax in chapter 1. Free ez tax form Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free ez tax form S. Free ez tax form taxation. Free ez tax form Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free ez tax form The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free ez tax form Generally, only U. Free ez tax form S. Free ez tax form currency is acceptable for payment of income tax. Free ez tax form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free ez tax form Yes. Free ez tax form A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free ez tax form No. Free ez tax form The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free ez tax form Yes. Free ez tax form You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free ez tax form You are not bound by the test indicated in the application for extension of time. Free ez tax form You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free ez tax form If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free ez tax form No. Free ez tax form You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free ez tax form After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free ez tax form b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free ez tax form This allows you to file only once and saves you from paying the tax and waiting for a refund. Free ez tax form However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free ez tax form If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free ez tax form File the late returns as soon as possible, stating your reason for filing late. Free ez tax form For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free ez tax form It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free ez tax form A return filed before the due date is considered filed on the due date. Free ez tax form . Free ez tax form 7) I have been a bona fide resident of a foreign country for over 5 years. Free ez tax form Is it necessary for me to pay estimated tax? U. Free ez tax form S. Free ez tax form taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free ez tax form See the discussion under Estimated Tax in chapter 1. Free ez tax form Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free ez tax form S. Free ez tax form taxation. Free ez tax form Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free ez tax form The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free ez tax form Generally, only U. Free ez tax form S. Free ez tax form currency is acceptable for payment of income tax. Free ez tax form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free ez tax form Yes. Free ez tax form A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free ez tax form No. Free ez tax form The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free ez tax form Yes. Free ez tax form You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free ez tax form You are not bound by the test indicated in the application for extension of time. Free ez tax form You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free ez tax form If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free ez tax form No. Free ez tax form You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free ez tax form After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free ez tax form b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free ez tax form This allows you to file only once and saves you from paying the tax and waiting for a refund. Free ez tax form However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free ez tax form If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free ez tax form File the late returns as soon as possible, stating your reason for filing late. Free ez tax form For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free ez tax form It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free ez tax form A return filed before the due date is considered filed on the due date. Free ez tax form . Free ez tax form 8) Will a check payable in foreign currency be acceptable in payment of my U. Free ez tax form S. Free ez tax form tax? Generally, only U. Free ez tax form S. Free ez tax form currency is acceptable for payment of income tax. Free ez tax form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free ez tax form Yes. Free ez tax form A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free ez tax form No. Free ez tax form The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free ez tax form Yes. Free ez tax form You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free ez tax form You are not bound by the test indicated in the application for extension of time. Free ez tax form You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free ez tax form If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free ez tax form No. Free ez tax form You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free ez tax form After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free ez tax form b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free ez tax form This allows you to file only once and saves you from paying the tax and waiting for a refund. Free ez tax form However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free ez tax form If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free ez tax form File the late returns as soon as possible, stating your reason for filing late. Free ez tax form For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free ez tax form It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free ez tax form A return filed before the due date is considered filed on the due date. Free ez tax form . Free ez tax form 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Free ez tax form Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. Free ez tax form A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free ez tax form No. Free ez tax form The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free ez tax form Yes. Free ez tax form You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free ez tax form You are not bound by the test indicated in the application for extension of time. Free ez tax form You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free ez tax form If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free ez tax form No. Free ez tax form You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free ez tax form After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free ez tax form b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free ez tax form This allows you to file only once and saves you from paying the tax and waiting for a refund. Free ez tax form However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free ez tax form If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free ez tax form File the late returns as soon as possible, stating your reason for filing late. Free ez tax form For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free ez tax form It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free ez tax form A return filed before the due date is considered filed on the due date. Free ez tax form . Free ez tax form 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. Free ez tax form The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free ez tax form Yes. Free ez tax form You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free ez tax form You are not bound by the test indicated in the application for extension of time. Free ez tax form You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free ez tax form If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free ez tax form No. Free ez tax form You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free ez tax form After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free ez tax form b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free ez tax form This allows you to file only once and saves you from paying the tax and waiting for a refund. Free ez tax form However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free ez tax form If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free ez tax form File the late returns as soon as possible, stating your reason for filing late. Free ez tax form For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free ez tax form It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free ez tax form A return filed before the due date is considered filed on the due date. Free ez tax form . Free ez tax form 11) On Form 2350, Application for Extension of Time To File U. Free ez tax form S. Free ez tax form Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Free ez tax form If I qualify under the bona fide residence test, can I file my return on that basis? Yes. Free ez tax form You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free ez tax form You are not bound by the test indicated in the application for extension of time. Free ez tax form You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free ez tax form If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free ez tax form No. Free ez tax form You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free ez tax form After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free ez tax form b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free ez tax form This allows you to file only once and saves you from paying the tax and waiting for a refund. Free ez tax form However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free ez tax form If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free ez tax form File the late returns as soon as possible, stating your reason for filing late. Free ez tax form For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free ez tax form It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free ez tax form A return filed before the due date is considered filed on the due date. Free ez tax form . Free ez tax form 12) I am a U. Free ez tax form S. Free ez tax form citizen who worked in the United States for 6 months last year. Free ez tax form I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Free ez tax form Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? No. Free ez tax form You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free ez tax form After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free ez tax form b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free ez tax form This allows you to file only once and saves you from paying the tax and waiting for a refund. Free ez tax form However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free ez tax form If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free ez tax form File the late returns as soon as possible, stating your reason for filing late. Free ez tax form For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free ez tax form It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free ez tax form A return filed before the due date is considered filed on the due date. Free ez tax form . Free ez tax form 13) I am a U. Free ez tax form S. Free ez tax form citizen. Free ez tax form I have lived abroad for a number of years and recently realized that I should have been filing U. Free ez tax form S. Free ez tax form income tax returns. Free ez tax form How do I correct this oversight in not having filed returns for these years? File the late returns as soon as possible, stating your reason for filing late. Free ez tax form For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free ez tax form It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free ez tax form A return filed before the due date is considered filed on the due date. Free ez tax form . Free ez tax form 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. Free ez tax form I paid all outstanding taxes with the return. Free ez tax form Can I file a claim for refund now? It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free ez tax form A return filed before the due date is considered filed on the due date. Free ez tax form 2. Free ez tax form Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . Free ez tax form 1) I recently came to Country X to work for the Orange Tractor Co. Free ez tax form and I expect to be here for 5 or 6 years. Free ez tax form I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Free ez tax form Is this correct? . Free ez tax form 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? . Free ez tax form 3) To meet the qualification of an uninterrupted period which includes an entire taxable year, do I have to be physically present in a foreign country for the entire year? . Free ez tax form 4) I am a U. Free ez tax form S. Free ez tax form citizen and during 2012 was a bona fide resident of Country X. Free ez tax form On January 15, 2013, I was notified that I was to be assigned to Country Y. Free ez tax form I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Free ez tax form Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. Free ez tax form My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Free ez tax form Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? . Free ez tax form 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Free ez tax form Can I figure the exclusion for the period I resided abroad? . Free ez tax form 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? . Free ez tax form 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Free ez tax form I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. Free ez tax form However, I was reassigned back to the United States and left Country Z on July 1 of this year. Free ez tax form Can I exclude any of my foreign earned income? . Free ez tax form 1) I recently came to Country X to work for the Orange Tractor Co. Free ez tax form and I expect to be here for 5 or 6 years. Free ez tax form I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Free ez tax form Is this correct? Not necessarily. Free ez tax form The law provides that to qualify under this test for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, a person must be a “bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year. Free ez tax form ” If, like most U. Free ez tax form S. Free ez tax form citizens, you file your return on a calendar year basis, the taxable year referred to in the law would be from January 1 to December 31 of any particular year. Free ez tax form Unless you established residence in Country X on January 1, it would be more than 1 year before you would be a bona fide resident of a foreign country. Free ez tax form Once you have completed your qualifying period, however, you are entitled to exclude the income or to claim the housing exclusion or deduction from the date you established bona fide residence. Free ez tax form To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. Free ez tax form Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. Free ez tax form To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. Free ez tax form No. Free ez tax form Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Free ez tax form During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Free ez tax form To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Free ez tax form Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Free ez tax form No. Free ez tax form You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Free ez tax form If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Free ez tax form S. Free ez tax form tax. Free ez tax form Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free ez tax form Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free ez tax form No. Free ez tax form You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free ez tax form . Free ez tax form 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. Free ez tax form Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. Free ez tax form To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. Free ez tax form No. Free ez tax form Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Free ez tax form During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Free ez tax form To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Free ez tax form Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Free ez tax form No. Free ez tax form You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Free ez tax form If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Free ez tax form S. Free ez tax form tax. Free ez tax form Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free ez tax form Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free ez tax form No. Free ez tax form You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free ez tax form . Free ez tax form 3) To meet the qualification of “an uninterrupted period which includes an entire taxable year,” do I have to be physically present in a foreign country for the entire year? No. Free ez tax form Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Free ez tax form During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Free ez tax form To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Free ez tax form Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Free ez tax form No. Free ez tax form You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Free ez tax form If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Free ez tax form S. Free ez tax form tax. Free ez tax form Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free ez tax form Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free ez tax form No. Free ez tax form You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free ez tax form . Free ez tax form 4) I am a U. Free ez tax form S. Free ez tax form citizen and during 2012 was a bona fide resident of Country X. Free ez tax form On January 15, 2013, I was notified that I was to be assigned to Country Y. Free ez tax form I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Free ez tax form Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. Free ez tax form My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Free ez tax form Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Free ez tax form No. Free ez tax form You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Free ez tax form If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Free ez tax form S. Free ez tax form tax. Free ez tax form Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free ez tax form Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free ez tax form No. Free ez tax form You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free ez tax form . Free ez tax form 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Free ez tax form Can I figure the exclusion for the period I resided abroad? No. Free ez tax form You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Free ez tax form If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Free ez tax form S. Free ez tax form tax. Free ez tax form Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free ez tax form Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free ez tax form No. Free ez tax form You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free ez tax form . Free ez tax form 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free ez tax form Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free ez tax form No. Free ez tax form You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free ez tax form . Free ez tax form 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Free ez tax form I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. Free ez tax form However, I was reassigned back to the United States and left Country Z on July 1 of this year. Free ez tax form Can I exclude any of my foreign earned income? No. Free ez tax form You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free ez tax form 3. Free ez tax form Foreign Earned Income . Free ez tax form 1) I am an employee of the U. Free ez tax form S. Free ez tax form Government working abroad. Free ez tax form Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . Free ez tax form 2) I qualify for the foreign earned income exclusion under the bona fide residence test. Free ez tax form Does my foreign earned income include my U. Free ez tax form S. Free ez tax form dividends and the interest I receive on a foreign bank account? . Free ez tax form 3) My company pays my foreign income tax on my foreign earnings. Free ez tax form Is this taxable compensation? . Free ez tax form 4) I live in an apartment in a foreign city for which my employer pays the rent. Free ez tax form Should I include in my income the cost to my employer ($1,200 a month) or the fair market value of equivalent housing in the United States ($800 a month)? . Free ez tax form 5) My U. Free ez tax form S. Free ez tax form employer pays my salary into my U. Free ez tax form S. Free ez tax form bank account. Free ez tax form Is this income considered earned in the United States or is it considered foreign earned income? . Free ez tax form 6) What is considered a foreign country? . Free ez tax form 7) What is the source of earned income? . Free ez tax form 1) I am an employee of the U. Free ez tax form S. Free ez tax form Government working abroad. Free ez tax form Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. Free ez tax form The foreign earned income exclusion applies to your foreign earned income. Free ez tax form Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. Free ez tax form No. Free ez tax form The only income that is foreign earned income is income from the performance of personal services abroad. Free ez tax form Investment income is not earned income. Free ez tax form However, you must include it in gross income reported on your Form 1040. Free ez tax form Yes. Free ez tax form The amount is compensation for services performed. Free ez tax form The tax paid by your company should be reported on Form 1040, line 7, and on Form 2555, Part IV, line 22(f) (or on Form 2555-EZ, Part IV, line 17). Free ez tax form You must include in income the fair market value (FMV) of the facility provided, where it is provided. Free ez tax form This will usually be the rent your employer pays. Free ez tax form Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. Free ez tax form If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. Free ez tax form It does not matter that you are paid by a U. Free ez tax form S. Free ez tax form employer or that your salary is deposited in a U. Free ez tax form S. Free ez tax form bank account in the United States. Free ez tax form The source of salary, wages, commissions, and other personal service income is the place where you perform the services. Free ez tax form For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr
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The Free Ez Tax Form

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