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How To File A State Tax Return

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How To File A State Tax Return

How to file a state tax return 5. How to file a state tax return   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. How to file a state tax return Shared equity financing agreement. How to file a state tax return Donation of use of the property. How to file a state tax return Examples. How to file a state tax return Days used for repairs and maintenance. How to file a state tax return Days used as a main home before or after renting. How to file a state tax return Reporting Income and DeductionsNot used as a home. How to file a state tax return Used as a home but rented less than 15 days. How to file a state tax return Used as a home and rented 15 days or more. How to file a state tax return If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. How to file a state tax return In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. How to file a state tax return Only your rental expenses may deducted on Schedule E (Form 1040). How to file a state tax return Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). How to file a state tax return You must also determine if the dwelling unit is considered a home. How to file a state tax return The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. How to file a state tax return Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. How to file a state tax return There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. How to file a state tax return Dwelling unit. How to file a state tax return   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. How to file a state tax return It also includes all structures or other property belonging to the dwelling unit. How to file a state tax return A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. How to file a state tax return   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. How to file a state tax return Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. How to file a state tax return Example. How to file a state tax return You rent a room in your home that is always available for short-term occupancy by paying customers. How to file a state tax return You do not use the room yourself and you allow only paying customers to use the room. How to file a state tax return This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. How to file a state tax return Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. How to file a state tax return When dividing your expenses, follow these rules. How to file a state tax return Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. How to file a state tax return (This rule does not apply when determining whether you used the unit as a home. How to file a state tax return ) Any day that the unit is available for rent but not actually rented is not a day of rental use. How to file a state tax return Fair rental price. How to file a state tax return   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. How to file a state tax return The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. How to file a state tax return   Ask yourself the following questions when comparing another property with yours. How to file a state tax return Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. How to file a state tax return Example. How to file a state tax return Your beach cottage was available for rent from June 1 through August 31 (92 days). How to file a state tax return Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. How to file a state tax return The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. How to file a state tax return Your family also used the cottage during the last 2 weeks of May (14 days). How to file a state tax return The cottage was not used at all before May 17 or after August 31. How to file a state tax return You figure the part of the cottage expenses to treat as rental expenses as follows. How to file a state tax return The cottage was used for rental a total of 85 days (92 − 7). How to file a state tax return The days it was available for rent but not rented (7 days) are not days of rental use. How to file a state tax return The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. How to file a state tax return You used the cottage for personal purposes for 14 days (the last 2 weeks in May). How to file a state tax return The total use of the cottage was 99 days (14 days personal use + 85 days rental use). How to file a state tax return Your rental expenses are 85/99 (86%) of the cottage expenses. How to file a state tax return Note. How to file a state tax return When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. How to file a state tax return Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. How to file a state tax return Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. How to file a state tax return If you have a net loss, you may not be able to deduct all of the rental expenses. How to file a state tax return See Dwelling Unit Used as a Home, next. How to file a state tax return Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. How to file a state tax return You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. How to file a state tax return See What is a day of personal use , later. How to file a state tax return If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. How to file a state tax return Instead, count it as a day of personal use in applying both (1) and (2) above. How to file a state tax return What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. How to file a state tax return You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). How to file a state tax return However, see Days used as a main home before or after renting , later. How to file a state tax return A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. How to file a state tax return Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. How to file a state tax return ), and lineal descendants (children, grandchildren, etc. How to file a state tax return ). How to file a state tax return Anyone under an arrangement that lets you use some other dwelling unit. How to file a state tax return Anyone at less than a fair rental price. How to file a state tax return Main home. How to file a state tax return   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. How to file a state tax return Shared equity financing agreement. How to file a state tax return   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. How to file a state tax return Donation of use of the property. How to file a state tax return   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. How to file a state tax return Examples. How to file a state tax return   The following examples show how to determine if you have days of personal use. How to file a state tax return Example 1. How to file a state tax return You and your neighbor are co-owners of a condominium at the beach. How to file a state tax return Last year, you rented the unit to vacationers whenever possible. How to file a state tax return The unit was not used as a main home by anyone. How to file a state tax return Your neighbor used the unit for 2 weeks last year; you did not use it at all. How to file a state tax return Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. How to file a state tax return Example 2. How to file a state tax return You and your neighbors are co-owners of a house under a shared equity financing agreement. How to file a state tax return Your neighbors live in the house and pay you a fair rental price. How to file a state tax return Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. How to file a state tax return This is because your neighbors rent the house as their main home under a shared equity financing agreement. How to file a state tax return Example 3. How to file a state tax return You own a rental property that you rent to your son. How to file a state tax return Your son does not own any interest in this property. How to file a state tax return He uses it as his main home and pays you a fair rental price. How to file a state tax return Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. How to file a state tax return Example 4. How to file a state tax return You rent your beach house to Rosa. How to file a state tax return Rosa rents her cabin in the mountains to you. How to file a state tax return You each pay a fair rental price. How to file a state tax return You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. How to file a state tax return Example 5. How to file a state tax return You rent an apartment to your mother at less than a fair rental price. How to file a state tax return You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. How to file a state tax return Days used for repairs and maintenance. How to file a state tax return   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. How to file a state tax return Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. How to file a state tax return Example. How to file a state tax return Corey owns a cabin in the mountains that he rents for most of the year. How to file a state tax return He spends a week at the cabin with family members. How to file a state tax return Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. How to file a state tax return Corey's family members, however, work substantially full time on the cabin each day during the week. How to file a state tax return The main purpose of being at the cabin that week is to do maintenance work. How to file a state tax return Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. How to file a state tax return Days used as a main home before or after renting. How to file a state tax return   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. How to file a state tax return Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. How to file a state tax return You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. How to file a state tax return However, this special rule does not apply when dividing expenses between rental and personal use. How to file a state tax return See Property Changed to Rental Use in chapter 4. How to file a state tax return Example 1. How to file a state tax return On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. How to file a state tax return You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). How to file a state tax return On June 1, 2013, you moved back into your old house. How to file a state tax return The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. How to file a state tax return Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. How to file a state tax return Example 2. How to file a state tax return On January 31, you moved out of the condominium where you had lived for 3 years. How to file a state tax return You offered it for rent at a fair rental price beginning on February 1. How to file a state tax return You were unable to rent it until April. How to file a state tax return On September 15, you sold the condominium. How to file a state tax return The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. How to file a state tax return Examples. How to file a state tax return   The following examples show how to determine whether you used your rental property as a home. How to file a state tax return Example 1. How to file a state tax return You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. How to file a state tax return You rented the basement apartment at a fair rental price to college students during the regular school year. How to file a state tax return You rented to them on a 9-month lease (273 days). How to file a state tax return You figured 10% of the total days rented to others at a fair rental price is 27 days. How to file a state tax return During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. How to file a state tax return Your basement apartment was used as a home because you used it for personal purposes for 30 days. How to file a state tax return Rent-free use by your brothers is considered personal use. How to file a state tax return Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). How to file a state tax return Example 2. How to file a state tax return You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). How to file a state tax return Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. How to file a state tax return You figured 10% of the total days rented to others at a fair rental price is 3 days. How to file a state tax return The room was used as a home because you used it for personal purposes for 21 days. How to file a state tax return That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). How to file a state tax return Example 3. How to file a state tax return You own a condominium apartment in a resort area. How to file a state tax return You rented it at a fair rental price for a total of 170 days during the year. How to file a state tax return For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. How to file a state tax return Your family actually used the apartment for 10 of those days. How to file a state tax return Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. How to file a state tax return You figured 10% of the total days rented to others at a fair rental price is 16 days. How to file a state tax return Your family also used the apartment for 7 other days during the year. How to file a state tax return You used the apartment as a home because you used it for personal purposes for 17 days. How to file a state tax return That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). How to file a state tax return Minimal rental use. How to file a state tax return   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. How to file a state tax return See Used as a home but rented less than 15 days, later, for more information. How to file a state tax return Limit on deductions. How to file a state tax return   Renting a dwelling unit that is considered a home is not a passive activity. How to file a state tax return Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. How to file a state tax return The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. How to file a state tax return Any expenses carried forward to the next year will be subject to any limits that apply for that year. How to file a state tax return This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. How to file a state tax return   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. How to file a state tax return Reporting Income and Deductions Property not used for personal purposes. How to file a state tax return   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. How to file a state tax return Property used for personal purposes. How to file a state tax return   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. How to file a state tax return Not used as a home. How to file a state tax return   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. How to file a state tax return Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . How to file a state tax return The expenses for personal use are not deductible as rental expenses. How to file a state tax return   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. How to file a state tax return Used as a home but rented less than 15 days. How to file a state tax return   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). How to file a state tax return You are not required to report the rental income and rental expenses from this activity. How to file a state tax return The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). How to file a state tax return See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. How to file a state tax return Used as a home and rented 15 days or more. How to file a state tax return   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. How to file a state tax return Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . How to file a state tax return The expenses for personal use are not deductible as rental expenses. How to file a state tax return   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. How to file a state tax return You do not need to use Worksheet 5-1. How to file a state tax return   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. How to file a state tax return To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. How to file a state tax return Worksheet 5-1. How to file a state tax return Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. How to file a state tax return Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . How to file a state tax return ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. How to file a state tax return Rental Use Percentage A. How to file a state tax return Total days available for rent at fair rental price A. How to file a state tax return       B. How to file a state tax return Total days available for rent (line A) but not rented B. How to file a state tax return       C. How to file a state tax return Total days of rental use. How to file a state tax return Subtract line B from line A C. How to file a state tax return       D. How to file a state tax return Total days of personal use (including days rented at less than fair rental price) D. How to file a state tax return       E. How to file a state tax return Total days of rental and personal use. How to file a state tax return Add lines C and D E. How to file a state tax return       F. How to file a state tax return Percentage of expenses allowed for rental. How to file a state tax return Divide line C by line E     F. How to file a state tax return . How to file a state tax return PART II. How to file a state tax return Allowable Rental Expenses 1. How to file a state tax return Enter rents received 1. How to file a state tax return   2a. How to file a state tax return Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. How to file a state tax return       b. How to file a state tax return Enter the rental portion of real estate taxes b. How to file a state tax return       c. How to file a state tax return Enter the rental portion of deductible casualty and theft losses (see instructions) c. How to file a state tax return       d. How to file a state tax return Enter direct rental expenses (see instructions) d. How to file a state tax return       e. How to file a state tax return Fully deductible rental expenses. How to file a state tax return Add lines 2a–2d. How to file a state tax return Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. How to file a state tax return   3. How to file a state tax return Subtract line 2e from line 1. How to file a state tax return If zero or less, enter -0- 3. How to file a state tax return   4a. How to file a state tax return Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. How to file a state tax return       b. How to file a state tax return Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. How to file a state tax return       c. How to file a state tax return Carryover of operating expenses from 2012 worksheet c. How to file a state tax return       d. How to file a state tax return Add lines 4a–4c d. How to file a state tax return       e. How to file a state tax return Allowable expenses. How to file a state tax return Enter the smaller of line 3 or line 4d (see instructions) 4e. How to file a state tax return   5. How to file a state tax return Subtract line 4e from line 3. How to file a state tax return If zero or less, enter -0- 5. How to file a state tax return   6a. How to file a state tax return Enter the rental portion of excess casualty and theft losses (see instructions) 6a. How to file a state tax return       b. How to file a state tax return Enter the rental portion of depreciation of the dwelling unit b. How to file a state tax return       c. How to file a state tax return Carryover of excess casualty losses and depreciation from 2012 worksheet c. How to file a state tax return       d. How to file a state tax return Add lines 6a–6c d. How to file a state tax return       e. How to file a state tax return Allowable excess casualty and theft losses and depreciation. How to file a state tax return Enter the smaller of  line 5 or line 6d (see instructions) 6e. How to file a state tax return   PART III. How to file a state tax return Carryover of Unallowed Expenses to Next Year 7a. How to file a state tax return Operating expenses to be carried over to next year. How to file a state tax return Subtract line 4e from line 4d 7a. How to file a state tax return   b. How to file a state tax return Excess casualty and theft losses and depreciation to be carried over to next year. How to file a state tax return  Subtract line 6e from line 6d b. How to file a state tax return   Worksheet 5-1 Instructions. How to file a state tax return Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. How to file a state tax return Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. How to file a state tax return Line 2a. How to file a state tax return Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. How to file a state tax return Do not include interest on a loan that did not benefit the dwelling unit. How to file a state tax return For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. How to file a state tax return Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. How to file a state tax return Include the rental portion of this interest in the total you enter on line 2a of the worksheet. How to file a state tax return   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. How to file a state tax return See the Schedule A instructions. How to file a state tax return However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. How to file a state tax return See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. How to file a state tax return Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. How to file a state tax return   Note. How to file a state tax return Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. How to file a state tax return Instead, figure the personal portion on a separate Schedule A. How to file a state tax return If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. How to file a state tax return           Line 2c. How to file a state tax return Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. How to file a state tax return To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. How to file a state tax return If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. How to file a state tax return On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. How to file a state tax return Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. How to file a state tax return   Note. How to file a state tax return Do not file this Form 4684 or use it to figure your personal losses on Schedule A. How to file a state tax return Instead, figure the personal portion on a separate Form 4684. How to file a state tax return           Line 2d. How to file a state tax return Enter the total of your rental expenses that are directly related only to the rental activity. How to file a state tax return These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. How to file a state tax return Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. How to file a state tax return           Line 2e. How to file a state tax return You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. How to file a state tax return Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. How to file a state tax return           Line 4b. How to file a state tax return On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. How to file a state tax return If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. How to file a state tax return Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). How to file a state tax return           Line 4e. How to file a state tax return You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. How to file a state tax return *           Line 6a. How to file a state tax return To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. How to file a state tax return   A. How to file a state tax return Enter the amount from Form 4684, line 10       B. How to file a state tax return Enter the rental portion of line A       C. How to file a state tax return Enter the amount from line 2c of this worksheet       D. How to file a state tax return Subtract line C from line B. How to file a state tax return Enter the result here and on line 6a of this worksheet               Line 6e. How to file a state tax return You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. How to file a state tax return * *Allocating the limited deduction. How to file a state tax return If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. How to file a state tax return Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. How to file a state tax return Prev  Up  Next   Home   More Online Publications
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Understanding Your CP01A Notice

This notice tells you about the Identity Protection Personal Identification Number (IP PIN) we sent you.


What you need to do

  • Forms 1040, 1040A, 1040EZ and 1040 PR/SS
    Be sure to enter your IP PIN in the correct place when you file your 2013 federal tax return:
    • Electronic Returns (Caution: see new joint filing rules below)
      • Your tax software or practitioner will tell you when and where to enter the IP PIN.
      • If you can’t find where to enter your IP PIN, search within your software on Identity Protection PIN or IP PIN or contact the software provider’s help desk. Due to software variations, the IRS doesn't know the location of the IP PIN within each package.
    • Paper Returns
      • Enter your IP PIN in the gray box marked “Identity Protection PIN” to the right of “Spouse’s signature and occupation”.
  • Amended Returns, Extensions and Installment Agreements
    An IP PIN is not required to file:
    • Form 1040X, Amended U.S. Individual Income Tax Return ,
    • Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or
    • Form 433-D, Installment Agreement

If you are filing a joint return

  • Electronic Returns
    • Each taxpayer who receives an IP PIN must enter it on their tax return when filing as the primary (first SSN on the tax form) or secondary taxpayer.
      • If only one taxpayer receives an IP PIN, you must enter it with the taxpayer’s SSN to whom it belongs.
      • If both taxpayers receive an IP PIN, both taxpayers must enter the IP PIN that goes with their SSN.
  • Paper Returns
    • Only the primary taxpayer should enter their IP PIN on the tax return. The secondary taxpayer must not enter their IP PIN even if they received one
    • Note: The secondary taxpayer’s IP PIN still provides protection by preventing the fraudulent use of your SSN as the primary or secondary SSN on an e-filed return or as the primary SSN on a paper return

Important things to remember about your IP PIN

  • Store this letter with your tax records
  • A new IP PIN is assigned to you each year
  • The latest IP PIN assigned to you is your IP PIN of record and you should destroy all prior IP PINs securely
  • Do not reveal your IP PIN to anyone other than your tax preparer. Reveal it only when you are ready to sign and submit your federal income tax return
  • Use your IP PIN on your 2013 federal income tax return
    • Electronic Returns: We will reject your return if you fail to use your IP PIN.
    • Paper Returns: A significant delay processing your return and any refund you may be due will occur if you fail to use the primary taxpayer’s IP PIN.
  • Your IP PIN is not used on your state income tax return

Use on prior year returns

You must use your latest IP PIN on any delinquent 2012 or 2011 Forms 1040. 1040A, 1040EZ or 1040PR/SS returns you may file in calendar year 2014.


If you misplaced your IP PIN

Visit the Lost or Misplaced IP PINs page for instructions on how to recover your original IP PIN or request a replacement.


Answers to Common Questions

We have complete answers to questions you might have about the IP PIN process on our Frequently Asked Questions about the IP PIN page.

Page Last Reviewed or Updated: 19-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The How To File A State Tax Return

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