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How To Amend Federal Income Tax Return

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How To Amend Federal Income Tax Return

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

The How To Amend Federal Income Tax Return

How to amend federal income tax return Publication 4492-A - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the temporary tax relief provided by the Food, Conservation, and Energy Act of 2008 for taxpayers in Kiowa County, Kansas, and surrounding areas, who were affected by the storms and tornadoes that began on May 4, 2007. How to amend federal income tax return Useful Items - You may want to see: Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 590 Individual Retirement Arrangements (IRAs) 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8606Nondeductible IRAs 8915Qualified Hurricane Retirement Plan Distributions and Repayments See How To Get Tax Help on page 14 for information about getting publications and forms. How to amend federal income tax return Prev  Up  Next   Home   More Online Publications