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How To Amend My 2012 Tax Return

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How To Amend My 2012 Tax Return

How to amend my 2012 tax return Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. How to amend my 2012 tax return 20% withholding, Other withholding rules. How to amend my 2012 tax return 5-year rule, 5-year rule. How to amend my 2012 tax return , Death before required beginning date. How to amend my 2012 tax return 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. How to amend my 2012 tax return Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). How to amend my 2012 tax return , Modified AGI. How to amend my 2012 tax return (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. How to amend my 2012 tax return Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. How to amend my 2012 tax return Required minimum distributions, Distributions after the required beginning date. How to amend my 2012 tax return Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. How to amend my 2012 tax return Annuity contracts, Annuity or endowment contracts. How to amend my 2012 tax return Borrowing on, Borrowing on an annuity contract. How to amend my 2012 tax return Distribution from insurance company, Annuity distributions from an insurance company. How to amend my 2012 tax return Distribution from IRA account, Distribution of an annuity contract from your IRA account. How to amend my 2012 tax return Early distributions, Annuity. How to amend my 2012 tax return Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. How to amend my 2012 tax return Roth IRAs, Basis of distributed property. How to amend my 2012 tax return Traditional IRAs, Cost basis. How to amend my 2012 tax return Beginning date, required, Distributions after the required beginning date. How to amend my 2012 tax return Beneficiaries, IRA Beneficiaries, Death before required beginning date. How to amend my 2012 tax return Change of, Change of beneficiary. How to amend my 2012 tax return Death of beneficiary, Death of a beneficiary. How to amend my 2012 tax return Early distributions to, Beneficiary. How to amend my 2012 tax return Individual as, Beneficiary an individual. How to amend my 2012 tax return More than one, More than one beneficiary. How to amend my 2012 tax return , Multiple individual beneficiaries. How to amend my 2012 tax return Not an individual, Beneficiary not an individual. How to amend my 2012 tax return Roth IRAs, Distributions to beneficiaries. How to amend my 2012 tax return Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. How to amend my 2012 tax return Bond purchase plans Rollovers from, Rollover from bond purchase plan. How to amend my 2012 tax return Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. How to amend my 2012 tax return , Brokers' commissions. How to amend my 2012 tax return C Change in marital status, Change in marital status. How to amend my 2012 tax return Change of beneficiary, Change of beneficiary. How to amend my 2012 tax return Charitable distributions, qualified, Qualified charitable distributions. How to amend my 2012 tax return Collectibles, Investment in Collectibles, Collectibles. How to amend my 2012 tax return Community property, Community property laws. How to amend my 2012 tax return Compensation Alimony, Alimony and separate maintenance. How to amend my 2012 tax return Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. How to amend my 2012 tax return Self-employment, Self-employment loss. How to amend my 2012 tax return Wages, salaries, etc. How to amend my 2012 tax return , Wages, salaries, etc. How to amend my 2012 tax return Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. How to amend my 2012 tax return Contribution limits More than one IRA, More than one IRA. How to amend my 2012 tax return Contributions Designating the year, Designating year for which contribution is made. How to amend my 2012 tax return Distributions in same year as, Both contributions for 2013 and distributions in 2013. How to amend my 2012 tax return Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. How to amend my 2012 tax return Nondeductible (see Nondeductible contributions) Not required, Contributions not required. How to amend my 2012 tax return Qualified reservist repayments, Qualified reservist repayments. How to amend my 2012 tax return Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. How to amend my 2012 tax return Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. How to amend my 2012 tax return SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. How to amend my 2012 tax return To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. How to amend my 2012 tax return D Death of beneficiary, Death of a beneficiary. How to amend my 2012 tax return Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. How to amend my 2012 tax return Defined contribution plans, Defined contribution plan. How to amend my 2012 tax return Disabilities, persons with Early distributions to, Disabled. How to amend my 2012 tax return Distributions After required beginning date, Distributions after the required beginning date. How to amend my 2012 tax return Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. How to amend my 2012 tax return Delivered outside U. How to amend my 2012 tax return S. How to amend my 2012 tax return , IRA distributions delivered outside the United States. How to amend my 2012 tax return Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. How to amend my 2012 tax return From individual retirement annuities, Distributions from individual retirement annuities. How to amend my 2012 tax return Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. How to amend my 2012 tax return Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. How to amend my 2012 tax return Qualified HSA funding, One-time qualified HSA funding distribution. How to amend my 2012 tax return Qualified reservist, Qualified reservist distributions. How to amend my 2012 tax return Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. How to amend my 2012 tax return SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). How to amend my 2012 tax return Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. How to amend my 2012 tax return (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. How to amend my 2012 tax return Disability exception, Disabled. How to amend my 2012 tax return First-time homebuyers, exception, First home. How to amend my 2012 tax return Higher education expenses, exception, Higher education expenses. How to amend my 2012 tax return Medical insurance, exception, Medical insurance. How to amend my 2012 tax return Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. How to amend my 2012 tax return Education expenses, Higher education expenses. How to amend my 2012 tax return Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. How to amend my 2012 tax return Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. How to amend my 2012 tax return Defined contribution plans, Defined contribution plan. How to amend my 2012 tax return Effect of modified AGI on deduction (Table 1-2), Table 1-2. How to amend my 2012 tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. How to amend my 2012 tax return Endowment contracts (see Annuity contracts) Estate tax, Estate tax. How to amend my 2012 tax return Deduction for inherited IRAs, Federal estate tax deduction. How to amend my 2012 tax return Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. How to amend my 2012 tax return Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. How to amend my 2012 tax return Deducted in earlier year, Excess contribution deducted in an earlier year. How to amend my 2012 tax return Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. How to amend my 2012 tax return Recharacterizing, Recharacterizing excess contributions. How to amend my 2012 tax return Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. How to amend my 2012 tax return Federal judges, Federal judges. How to amend my 2012 tax return Fiduciaries Prohibited transactions, Fiduciary. How to amend my 2012 tax return Filing before IRA contribution is made, Filing before a contribution is made. How to amend my 2012 tax return Filing status, Filing Status Deduction phaseout and, Filing status. How to amend my 2012 tax return Firefighters, volunteer, Volunteer firefighters. How to amend my 2012 tax return First-time homebuyers, First home. How to amend my 2012 tax return Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. How to amend my 2012 tax return , Form 1040NR. How to amend my 2012 tax return Form 1040A Modified AGI calculation from, Form 1040A. How to amend my 2012 tax return Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. How to amend my 2012 tax return Letter codes used on, Letter codes. How to amend my 2012 tax return Number codes used on, Number codes. How to amend my 2012 tax return Withdrawal of excess contribution, Form 1099-R. How to amend my 2012 tax return Form 5329, Additional 10% tax, Reporting the tax. How to amend my 2012 tax return , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. How to amend my 2012 tax return Form 8606, Form 8606. How to amend my 2012 tax return , Form 8606. How to amend my 2012 tax return , Reporting your nontaxable distribution on Form 8606. How to amend my 2012 tax return , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. How to amend my 2012 tax return Form 8880, How to figure and report the credit. How to amend my 2012 tax return Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. How to amend my 2012 tax return Frozen deposits, Frozen deposit. How to amend my 2012 tax return Full-time student Retirement savings contributions credit, Full-time student. How to amend my 2012 tax return H Help (see Tax help) Higher education expenses, Higher education expenses. How to amend my 2012 tax return How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. How to amend my 2012 tax return HSA funding distributions, qualified, One-time qualified HSA funding distribution. How to amend my 2012 tax return I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. How to amend my 2012 tax return Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. How to amend my 2012 tax return Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. How to amend my 2012 tax return Inherited IRAs, What if You Inherit an IRA?, More information. How to amend my 2012 tax return Rollovers, Inherited IRAs. How to amend my 2012 tax return Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. How to amend my 2012 tax return Exception, Exception. How to amend my 2012 tax return K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. How to amend my 2012 tax return Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. How to amend my 2012 tax return L Last-in first-out rule, Last-in first-out rule. How to amend my 2012 tax return Life expectancy, Life expectancy. How to amend my 2012 tax return Life insurance, Life insurance contract. How to amend my 2012 tax return Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. How to amend my 2012 tax return Matching contributions (SIMPLE), Matching contributions. How to amend my 2012 tax return Medical expenses, unreimbursed, Unreimbursed medical expenses. How to amend my 2012 tax return Medical insurance, Medical insurance. How to amend my 2012 tax return Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. How to amend my 2012 tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. How to amend my 2012 tax return Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. How to amend my 2012 tax return Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. How to amend my 2012 tax return Effect on contribution amount (Table 2-1), Table 2-1. How to amend my 2012 tax return Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. How to amend my 2012 tax return More than one IRA, More than one IRA. How to amend my 2012 tax return Recharacterization, More than one IRA. How to amend my 2012 tax return Required minimum distribution, More than one IRA. How to amend my 2012 tax return N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. How to amend my 2012 tax return Failure to report, Failure to report nondeductible contributions. How to amend my 2012 tax return Overstatement penalty, Penalty for overstatement. How to amend my 2012 tax return Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. How to amend my 2012 tax return Rollovers, Rollover notice. How to amend my 2012 tax return P Partial rollovers, Partial rollovers. How to amend my 2012 tax return , Partial rollover. How to amend my 2012 tax return Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. How to amend my 2012 tax return Early distributions, Early Distributions, Nondeductible contributions. How to amend my 2012 tax return Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. How to amend my 2012 tax return Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. How to amend my 2012 tax return Failure to file Form 8606, Penalty for failure to file Form 8606. How to amend my 2012 tax return Overstatement of nondeductible contributions, Penalty for overstatement. How to amend my 2012 tax return Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. How to amend my 2012 tax return Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. How to amend my 2012 tax return Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. How to amend my 2012 tax return Taxes on, Taxes on prohibited transactions. How to amend my 2012 tax return Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. How to amend my 2012 tax return Qualified domestic relations orders (QDROs), Qualified domestic relations order. How to amend my 2012 tax return Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. How to amend my 2012 tax return Receivership distributions, Receivership distributions. How to amend my 2012 tax return Recharacterization, Recharacterizations, More than one IRA. How to amend my 2012 tax return Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. How to amend my 2012 tax return Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. How to amend my 2012 tax return Timing of, Timing. How to amend my 2012 tax return Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. How to amend my 2012 tax return Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. How to amend my 2012 tax return From IRAs, Reporting rollovers from IRAs. How to amend my 2012 tax return Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. How to amend my 2012 tax return Required beginning date, Distributions after the required beginning date. How to amend my 2012 tax return Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. How to amend my 2012 tax return Distribution period, Distribution period. How to amend my 2012 tax return During lifetime, Distributions during your lifetime. How to amend my 2012 tax return Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. How to amend my 2012 tax return Installments allowed, Installments allowed. How to amend my 2012 tax return More than one IRA, More than one IRA. How to amend my 2012 tax return Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. How to amend my 2012 tax return Reservists, Reservists. How to amend my 2012 tax return Qualified reservist distribution, Qualified reservist distributions. How to amend my 2012 tax return Qualified reservist repayments, Qualified reservist repayments. How to amend my 2012 tax return Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. How to amend my 2012 tax return Rollovers, Rollovers, Reporting rollovers from employer plans. How to amend my 2012 tax return Airline payments, Rollover of Airline Payments Amount, Amount. How to amend my 2012 tax return Choosing an option (Table 1-5), Table 1-5. How to amend my 2012 tax return Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. How to amend my 2012 tax return Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. How to amend my 2012 tax return Direct rollover option, Direct rollover option. How to amend my 2012 tax return Extension of period, Extension of rollover period. How to amend my 2012 tax return From bond purchase plan, Rollover from bond purchase plan. How to amend my 2012 tax return From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. How to amend my 2012 tax return From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. How to amend my 2012 tax return Inherited IRAs, Inherited IRAs. How to amend my 2012 tax return Nonspouse beneficiary, Rollover by nonspouse beneficiary. How to amend my 2012 tax return Notice, Rollover notice. How to amend my 2012 tax return Partial, Partial rollovers. How to amend my 2012 tax return , Partial rollover. How to amend my 2012 tax return SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. How to amend my 2012 tax return Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. How to amend my 2012 tax return To traditional IRA, Kinds of rollovers to a traditional IRA. How to amend my 2012 tax return Waiting period between, Waiting period between rollovers. How to amend my 2012 tax return , No waiting period between rollovers. How to amend my 2012 tax return Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. How to amend my 2012 tax return Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. How to amend my 2012 tax return Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. How to amend my 2012 tax return Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. How to amend my 2012 tax return , Recharacterizing to a SEP IRA or SIMPLE IRA. How to amend my 2012 tax return , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. How to amend my 2012 tax return Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. How to amend my 2012 tax return Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. How to amend my 2012 tax return Income of, Self-employment income. How to amend my 2012 tax return SIMPLE plans, Self-employed individual. How to amend my 2012 tax return SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. How to amend my 2012 tax return Separated taxpayers Filing status of, Lived apart from spouse. How to amend my 2012 tax return Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. How to amend my 2012 tax return SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. How to amend my 2012 tax return Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. How to amend my 2012 tax return Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. How to amend my 2012 tax return Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. How to amend my 2012 tax return Self-employed persons, Self-employed individual. How to amend my 2012 tax return SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. How to amend my 2012 tax return , Traditional IRA mistakenly moved to SIMPLE IRA. How to amend my 2012 tax return Two-year rule, Two-year rule. How to amend my 2012 tax return Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. How to amend my 2012 tax return Retirement savings contributions credit, Full-time student. How to amend my 2012 tax return Surviving spouse, Surviving spouse. How to amend my 2012 tax return , Surviving spouse. How to amend my 2012 tax return Rollovers by, Distributions received by a surviving spouse. How to amend my 2012 tax return T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. How to amend my 2012 tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. How to amend my 2012 tax return Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. How to amend my 2012 tax return Effect of Modified AGI on Roth IRA Contribution Rollover vs. How to amend my 2012 tax return direct payment to taxpayer (Table 1-5), Table 1-5. How to amend my 2012 tax return Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. How to amend my 2012 tax return Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. How to amend my 2012 tax return Tax help, How To Get Tax Help Tax year, Tax year. How to amend my 2012 tax return Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. How to amend my 2012 tax return Traditional IRAs, Traditional IRAs, Form 5329 not required. How to amend my 2012 tax return Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. How to amend my 2012 tax return To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. How to amend my 2012 tax return Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. How to amend my 2012 tax return Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. How to amend my 2012 tax return Loss of IRA status, Loss of IRA status. How to amend my 2012 tax return Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. How to amend my 2012 tax return , Traditional IRA mistakenly moved to SIMPLE IRA. How to amend my 2012 tax return Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. How to amend my 2012 tax return Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. How to amend my 2012 tax return , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. How to amend my 2012 tax return Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. How to amend my 2012 tax return Trustees' fees, Trustees' fees. How to amend my 2012 tax return , Trustees' fees. How to amend my 2012 tax return Trusts As beneficiary, Trust as beneficiary. How to amend my 2012 tax return TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. How to amend my 2012 tax return U Unreimbursed medical expenses, Unreimbursed medical expenses. How to amend my 2012 tax return V Volunteer firefighters, Volunteer firefighters. How to amend my 2012 tax return W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. How to amend my 2012 tax return Direct rollover option, Withholding. How to amend my 2012 tax return Eligible rollover distribution paid to taxpayer, Withholding requirement. How to amend my 2012 tax return Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. How to amend my 2012 tax return Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. How to amend my 2012 tax return Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. How to amend my 2012 tax return Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications
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The How To Amend My 2012 Tax Return

How to amend my 2012 tax return 11. How to amend my 2012 tax return   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. How to amend my 2012 tax return It explains the following topics. How to amend my 2012 tax return How to figure whether your benefits are taxable. How to amend my 2012 tax return How to use the social security benefits worksheet (with examples). How to amend my 2012 tax return How to report your taxable benefits. How to amend my 2012 tax return How to treat repayments that are more than the benefits you received during the year. How to amend my 2012 tax return Social security benefits include monthly retirement, survivor, and disability benefits. How to amend my 2012 tax return They do not include supplemental security income (SSI) payments, which are not taxable. How to amend my 2012 tax return Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. How to amend my 2012 tax return They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. How to amend my 2012 tax return If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. How to amend my 2012 tax return These forms show the amounts received and repaid, and taxes withheld for the year. How to amend my 2012 tax return You may receive more than one of these forms for the same year. How to amend my 2012 tax return You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. How to amend my 2012 tax return See the Appendix at the end of Publication 915 for more information. How to amend my 2012 tax return Note. How to amend my 2012 tax return When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. How to amend my 2012 tax return What is not covered in this chapter. How to amend my 2012 tax return   This chapter does not cover the tax rules for the following railroad retirement benefits. How to amend my 2012 tax return Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. How to amend my 2012 tax return Tier 2 benefits. How to amend my 2012 tax return Vested dual benefits. How to amend my 2012 tax return Supplemental annuity benefits. How to amend my 2012 tax return For information on these benefits, see Publication 575, Pension and Annuity Income. How to amend my 2012 tax return   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. How to amend my 2012 tax return For information about these benefits, see Publication 519, U. How to amend my 2012 tax return S. How to amend my 2012 tax return Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. How to amend my 2012 tax return   This chapter also does not cover the tax rules for foreign social security benefits. How to amend my 2012 tax return These benefits are taxable as annuities, unless they are exempt from U. How to amend my 2012 tax return S. How to amend my 2012 tax return tax or treated as a U. How to amend my 2012 tax return S. How to amend my 2012 tax return social security benefit under a tax treaty. How to amend my 2012 tax return Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount 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 my 2012 tax return When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. How to amend my 2012 tax return S. How to amend my 2012 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 my 2012 tax return Children's benefits. How to amend my 2012 tax return   The rules in this chapter apply to benefits received by children. How to amend my 2012 tax return See Who is taxed , later. How to amend my 2012 tax return Figuring total income. How to amend my 2012 tax return   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. How to amend my 2012 tax return If the total is more than your base amount, part of your benefits may be taxable. How to amend my 2012 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 my 2012 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 my 2012 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 my 2012 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 my 2012 tax return Base amount. How to amend my 2012 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 my 2012 tax return Worksheet 11-1. How to amend my 2012 tax return   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. How to amend my 2012 tax return This is a quick way to check whether some of your benefits may be taxable. How to amend my 2012 tax return Worksheet 11-1. How to amend my 2012 tax return A Quick Way To Check if Your Benefits May Be Taxable A. How to amend my 2012 tax return Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How to amend my 2012 tax return Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How to amend my 2012 tax return (If you received more than one form, combine the amounts from box 5 and enter the total. How to amend my 2012 tax return ) A. How to amend my 2012 tax return   Note. How to amend my 2012 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 my 2012 tax return B. How to amend my 2012 tax return Enter one-half of the amount on line A B. How to amend my 2012 tax return   C. How to amend my 2012 tax return Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How to amend my 2012 tax return   D. How to amend my 2012 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 my 2012 tax return   E. How to amend my 2012 tax return Add lines B, C, and D E. How to amend my 2012 tax return   Note. How to amend my 2012 tax return Compare the amount on line E to your base amount for your filing status. How to amend my 2012 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 my 2012 tax return If the amount on line E is more than your base amount, some of your benefits may be taxable. How to amend my 2012 tax return You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). How to amend my 2012 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 my 2012 tax return Example. How to amend my 2012 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 my 2012 tax return In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. How to amend my 2012 tax return Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. How to amend my 2012 tax return You also received a taxable pension of $22,800 and interest income of $500. How to amend my 2012 tax return You did not have any tax-exempt interest income. How to amend my 2012 tax return Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. How to amend my 2012 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 my 2012 tax return Filled-in Worksheet 11-1. How to amend my 2012 tax return A Quick Way To Check if Your Benefits May Be Taxable A. How to amend my 2012 tax return Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How to amend my 2012 tax return Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How to amend my 2012 tax return (If you received more than one form, combine the amounts from box 5 and enter the total. How to amend my 2012 tax return ) A. How to amend my 2012 tax return $11,000 Note. How to amend my 2012 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 my 2012 tax return B. How to amend my 2012 tax return Enter one-half of the amount on line A B. How to amend my 2012 tax return 5,500 C. How to amend my 2012 tax return Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How to amend my 2012 tax return 23,300 D. How to amend my 2012 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 my 2012 tax return -0- E. How to amend my 2012 tax return Add lines B, C, and D E. How to amend my 2012 tax return $28,800 Note. How to amend my 2012 tax return Compare the amount on line E to your base amount for your filing status. How to amend my 2012 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 my 2012 tax return If the amount on line E is more than your base amount, some of your benefits may be taxable. How to amend my 2012 tax return You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). How to amend my 2012 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 my 2012 tax return Who is taxed. How to amend my 2012 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 my 2012 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 my 2012 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 my 2012 tax return Repayment of benefits. How to amend my 2012 tax return   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. How to amend my 2012 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 my 2012 tax return If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. How to amend my 2012 tax return   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. How to amend my 2012 tax return Your repayments are shown in box 4. How to amend my 2012 tax return The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). How to amend my 2012 tax return Use the amount in box 5 to figure whether any of your benefits are taxable. How to amend my 2012 tax return Tax withholding and estimated tax. How to amend my 2012 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 my 2012 tax return If you choose to do this, you must complete a Form W-4V. How to amend my 2012 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 my 2012 tax return For details, see Publication 505 or the instructions for Form 1040-ES. How to amend my 2012 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 my 2012 tax return You cannot use Form 1040EZ. How to amend my 2012 tax return Reporting on Form 1040. How to amend my 2012 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 my 2012 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 my 2012 tax return Reporting on Form 1040A. How to amend my 2012 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 my 2012 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 my 2012 tax return Benefits not taxable. How to amend my 2012 tax return   If you are filing Form 1040EZ, do not report any benefits on your tax return. How to amend my 2012 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 my 2012 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to amend my 2012 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 my 2012 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 my 2012 tax return Generally, the higher that total amount, the greater the taxable part of your benefits. How to amend my 2012 tax return Maximum taxable part. How to amend my 2012 tax return   Generally, up to 50% of your benefits will be taxable. How to amend my 2012 tax return However, up to 85% of your benefits can be taxable if either of the following situations applies to you. How to amend my 2012 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 my 2012 tax return You are married filing separately and lived with your spouse at any time during 2013. How to amend my 2012 tax return Which worksheet to use. How to amend my 2012 tax return   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. How to amend my 2012 tax return You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. How to amend my 2012 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 my 2012 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 my 2012 tax return Situation (1) does not apply and you take an exclusion for interest from qualified U. How to amend my 2012 tax return S. How to amend my 2012 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 my 2012 tax return In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. How to amend my 2012 tax return You received a lump-sum payment for an earlier year. How to amend my 2012 tax return In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. How to amend my 2012 tax return See Lump-sum election next. How to amend my 2012 tax return Lump-sum election. How to amend my 2012 tax return   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 my 2012 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 my 2012 tax return No part of the lump-sum death benefit is subject to tax. How to amend my 2012 tax return   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. How to amend my 2012 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 my 2012 tax return You can elect this method if it lowers your taxable benefits. How to amend my 2012 tax return Making the election. How to amend my 2012 tax return   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. How to amend my 2012 tax return That discussion also explains how to make the election. How to amend my 2012 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 my 2012 tax return Do not file an amended return for the earlier year. How to amend my 2012 tax return Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. How to amend my 2012 tax return Example 1. How to amend my 2012 tax return George White is single and files Form 1040 for 2013. How to amend my 2012 tax return He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. How to amend my 2012 tax return The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. How to amend my 2012 tax return To figure his taxable benefits, George completes the worksheet shown here. How to amend my 2012 tax return Filled-in Worksheet 1. How to amend my 2012 tax return Figuring Your Taxable Benefits 1. How to amend my 2012 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to amend my 2012 tax return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. How to amend my 2012 tax return Enter one-half of line 1 2,990 3. How to amend my 2012 tax return Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. How to amend my 2012 tax return     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. How to amend my 2012 tax return Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. How to amend my 2012 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 -0-       6. How to amend my 2012 tax return Combine lines 2, 3, 4, and 5 31,980 7. How to amend my 2012 tax return Form 1040 filers: Enter the amount 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 my 2012 tax return     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. How to amend my 2012 tax return Is the amount on line 7 less than the amount on line 6?     No. How to amend my 2012 tax return None of your social security benefits are taxable. How to amend my 2012 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to amend my 2012 tax return   Yes. How to amend my 2012 tax return Subtract line 7 from line 6 31,980 9. How to amend my 2012 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 25,000   Note. How to amend my 2012 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 my 2012 tax return 85) and enter the result on line 17. How to amend my 2012 tax return Then go to line 18. How to amend my 2012 tax return   10. How to amend my 2012 tax return Is the amount on line 9 less than the amount on line 8?     No. How to amend my 2012 tax return None of your benefits are taxable. How to amend my 2012 tax return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to amend my 2012 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 my 2012 tax return     Yes. How to amend my 2012 tax return Subtract line 9 from line 8 6,980 11. How to amend my 2012 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 9,000 12. How to amend my 2012 tax return Subtract line 11 from line 10. How to amend my 2012 tax return If zero or less, enter -0- -0- 13. How to amend my 2012 tax return Enter the smaller of line 10 or line 11 6,980 14. How to amend my 2012 tax return Enter one-half of line 13 3,490 15. How to amend my 2012 tax return Enter the smaller of line 2 or line 14 2,990 16. How to amend my 2012 tax return Multiply line 12 by 85% (. How to amend my 2012 tax return 85). How to amend my 2012 tax return If line 12 is zero, enter -0- -0- 17. How to amend my 2012 tax return Add lines 15 and 16 2,990 18. How to amend my 2012 tax return Multiply line 1 by 85% (. How to amend my 2012 tax return 85) 5,083 19. How to amend my 2012 tax return Taxable benefits. How to amend my 2012 tax return Enter the smaller of line 17 or line 18. How to amend my 2012 tax return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. How to amend my 2012 tax return On line 20a of his Form 1040, George enters his net benefits of $5,980. How to amend my 2012 tax return On line 20b, he enters his taxable benefits of $2,990. How to amend my 2012 tax return Example 2. How to amend my 2012 tax return Ray and Alice Hopkins file a joint return on Form 1040A for 2013. How to amend my 2012 tax return Ray is retired and received a fully taxable pension of $15,500. How to amend my 2012 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 my 2012 tax return Alice worked during the year and had wages of $14,000. How to amend my 2012 tax return She made a deductible payment to her IRA account of $1,000. How to amend my 2012 tax return Ray and Alice have two savings accounts with a total of $250 in taxable interest income. How to amend my 2012 tax return They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. How to amend my 2012 tax return They find none of Ray's social security benefits are taxable. How to amend my 2012 tax return On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. How to amend my 2012 tax return Filled-in Worksheet 1. How to amend my 2012 tax return Figuring Your Taxable Benefits 1. How to amend my 2012 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to amend my 2012 tax return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. How to amend my 2012 tax return Enter one-half of line 1 2,800 3. How to amend my 2012 tax return Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. How to amend my 2012 tax return     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. How to amend my 2012 tax return Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. How to amend my 2012 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 -0-       6. How to amend my 2012 tax return Combine lines 2, 3, 4, and 5 32,550 7. How to amend my 2012 tax return Form 1040 filers: Enter the amount 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 my 2012 tax return     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. How to amend my 2012 tax return Is the amount on line 7 less than the amount on line 6?     No. How to amend my 2012 tax return None of your social security benefits are taxable. How to amend my 2012 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to amend my 2012 tax return   Yes. How to amend my 2012 tax return Subtract line 7 from line 6 31,550 9. How to amend my 2012 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 32,000   Note. How to amend my 2012 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 my 2012 tax return 85) and enter the result on line 17. How to amend my 2012 tax return Then go to line 18. How to amend my 2012 tax return   10. How to amend my 2012 tax return Is the amount on line 9 less than the amount on line 8?     No. How to amend my 2012 tax return None of your benefits are taxable. How to amend my 2012 tax return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to amend my 2012 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 my 2012 tax return     Yes. How to amend my 2012 tax return Subtract line 9 from line 8   11. How to amend my 2012 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   12. How to amend my 2012 tax return Subtract line 11 from line 10. How to amend my 2012 tax return If zero or less, enter -0-   13. How to amend my 2012 tax return Enter the smaller of line 10 or line 11   14. How to amend my 2012 tax return Enter one-half of line 13   15. How to amend my 2012 tax return Enter the smaller of line 2 or line 14   16. How to amend my 2012 tax return Multiply line 12 by 85% (. How to amend my 2012 tax return 85). How to amend my 2012 tax return If line 12 is zero, enter -0-   17. How to amend my 2012 tax return Add lines 15 and 16   18. How to amend my 2012 tax return Multiply line 1 by 85% (. How to amend my 2012 tax return 85)   19. How to amend my 2012 tax return Taxable benefits. How to amend my 2012 tax return Enter the smaller of line 17 or line 18. How to amend my 2012 tax return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. How to amend my 2012 tax return Joe and Betty Johnson file a joint return on Form 1040 for 2013. How to amend my 2012 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 my 2012 tax return Joe's Form RRB-1099 shows $10,000 in box 5. How to amend my 2012 tax return Betty is a retired government worker and receives a fully taxable pension of $38,000. How to amend my 2012 tax return They had $2,300 in taxable interest income plus interest of $200 on a qualified U. How to amend my 2012 tax return S. How to amend my 2012 tax return savings bond. How to amend my 2012 tax return The savings bond interest qualified for the exclusion. How to amend my 2012 tax return They figure their taxable benefits by completing Worksheet 1. How to amend my 2012 tax return Because they have qualified U. How to amend my 2012 tax return S. How to amend my 2012 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 my 2012 tax return On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). How to amend my 2012 tax return Filled-in Worksheet 1. How to amend my 2012 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 my 2012 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 my 2012 tax return None of your benefits are taxable for 2013. How to amend my 2012 tax return For more information, see Repayments More Than Gross Benefits. How to amend my 2012 tax return • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to amend my 2012 tax return S. How to amend my 2012 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 my 2012 tax return Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to amend my 2012 tax return 1. How to amend my 2012 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to amend my 2012 tax return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. How to amend my 2012 tax return Enter one-half of line 1 5,000 3. How to amend my 2012 tax return Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. How to amend my 2012 tax return     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. How to amend my 2012 tax return Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. How to amend my 2012 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 -0-       6. How to amend my 2012 tax return Combine lines 2, 3, 4, and 5 45,500 7. How to amend my 2012 tax return Form 1040 filers: Enter the amount 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 my 2012 tax return     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. How to amend my 2012 tax return Is the amount on line 7 less than the amount on line 6?     No. How to amend my 2012 tax return None of your social security benefits are taxable. How to amend my 2012 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to amend my 2012 tax return   Yes. How to amend my 2012 tax return Subtract line 7 from line 6 45,500 9. How to amend my 2012 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 32,000   Note. How to amend my 2012 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 my 2012 tax return 85) and enter the result on line 17. How to amend my 2012 tax return Then go to line 18. How to amend my 2012 tax return   10. How to amend my 2012 tax return Is the amount on line 9 less than the amount on line 8?     No. How to amend my 2012 tax return None of your benefits are taxable. How to amend my 2012 tax return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to amend my 2012 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 my 2012 tax return     Yes. How to amend my 2012 tax return Subtract line 9 from line 8 13,500 11. How to amend my 2012 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 12,000 12. How to amend my 2012 tax return Subtract line 11 from line 10. How to amend my 2012 tax return If zero or less, enter -0- 1,500 13. How to amend my 2012 tax return Enter the smaller of line 10 or line 11 12,000 14. How to amend my 2012 tax return Enter one-half of line 13 6,000 15. How to amend my 2012 tax return Enter the smaller of line 2 or line 14 5,000 16. How to amend my 2012 tax return Multiply line 12 by 85% (. How to amend my 2012 tax return 85). How to amend my 2012 tax return If line 12 is zero, enter -0- 1,275 17. How to amend my 2012 tax return Add lines 15 and 16 6,275 18. How to amend my 2012 tax return Multiply line 1 by 85% (. How to amend my 2012 tax return 85) 8,500 19. How to amend my 2012 tax return Taxable benefits. How to amend my 2012 tax return Enter the smaller of line 17 or line 18. How to amend my 2012 tax return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 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 my 2012 tax return Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. How to amend my 2012 tax return Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. How to amend my 2012 tax return Disability payments. How to amend my 2012 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 my 2012 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 my 2012 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 my 2012 tax return Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. How to amend my 2012 tax return Legal expenses. How to amend my 2012 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 my 2012 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 my 2012 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 my 2012 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 my 2012 tax return Do not use a worksheet in this case. How to amend my 2012 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 my 2012 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 my 2012 tax return Joint return. How to amend my 2012 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 my 2012 tax return You do this to get your net benefits when figuring if your combined benefits are taxable. How to amend my 2012 tax return Example. How to amend my 2012 tax return John and Mary file a joint return for 2013. How to amend my 2012 tax return John received Form SSA-1099 showing $3,000 in box 5. How to amend my 2012 tax return Mary also received Form SSA-1099 and the amount in box 5 was ($500). How to amend my 2012 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 my 2012 tax return Repayment of benefits received in an earlier year. How to amend my 2012 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 my 2012 tax return Deduction $3,000 or less. How to amend my 2012 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 my 2012 tax return Claim it on Schedule A (Form 1040), line 23. How to amend my 2012 tax return Deduction more than $3,000. How to amend my 2012 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 my 2012 tax return Figure your tax for 2013 in the following steps. How to amend my 2012 tax return Figure the tax without the itemized deduction included on Schedule A, line 28. How to amend my 2012 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 my 2012 tax return Then refigure the tax for that year. How to amend my 2012 tax return Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. How to amend my 2012 tax return Subtract the result in (c) from the result in (a). How to amend my 2012 tax return Compare the tax figured in methods (1) and (2). How to amend my 2012 tax return Your tax for 2013 is the smaller of the two amounts. How to amend my 2012 tax return If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. How to amend my 2012 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 my 2012 tax return Check box d and enter “I. How to amend my 2012 tax return R. How to amend my 2012 tax return C. How to amend my 2012 tax return 1341” in the space next to that box. How to amend my 2012 tax return If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. How to amend my 2012 tax return Prev  Up  Next   Home   More Online Publications