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How To File An Amended Return

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How To File An Amended Return

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Questions and Answers on the Individual Shared Responsibility Provision


Basic Information

1. What is the individual shared responsibility provision?

Under the Affordable Care Act, the federal government, state governments, insurers, employers and individuals are given shared responsibility to reform and improve the availability, quality and affordability of health insurance coverage in the United States. Starting in 2014, the individual shared responsibility provision calls for each individual to have minimum essential health coverage (known as minimum essential coverage) for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return.

2. Who is subject to the individual shared responsibility provision?

The provision applies to individuals of all ages, including children. The adult or married couple who can claim a child or another individual as a dependent for federal income tax purposes is responsible for making the payment if the dependent does not have coverage or an exemption.

3. When does the individual shared responsibility provision go into effect?

The provision goes into effect on Jan. 1, 2014. It applies to each month in the calendar year. 

4.  Is transition relief available in certain circumstances?

Yes. Notice 2013-42, published on June 26, 2013, provides transition relief from the shared responsibility payment for individuals who are eligible to enroll in eligible employer-sponsored health plans with a plan year other than a calendar year (non-calendar year plans) if the plan year begins in 2013 and ends in 2014 (2013-2014 plan year). The transition relief applies to an employee, or an individual having a relationship to the employee. The transition relief begins in January 2014 and continues through the month in which the 2013-2014 plan year ends.

In addition, Notice 2014-10, published on Jan. 23, 2014, provides transition relief for individuals covered under certain limited-benefit government-sponsored programs. Coverage under these programs is not minimum essential coverage unless it is designated as such by the Department of Health and Human Services. Under Notice 2014-10, individuals who have coverage under these government-sponsored programs will not be held liable for the shared responsibility payment for months in 2014 when they have that coverage. The specific government-sponsored programs are optional family planning coverage of family services under title XIX of the Social Security Act, optional coverage of tuberculosis-related services under title XIX of the Social Security Act, coverage of pregnancy-related services under title XIX of the Social Security Act, coverage limited to treatment of emergency medical conditions (in accordance with section 1611(b)(12)(A) of title 8 of the United States Code) under title XIX of the Social Security Act, coverage for medically needy individuals under title XIX of the Social Security Act, coverage authorized under section 1115(a)(2) of the Social Security Act, limited-benefit TRICARE coverage of space available care provided under chapter 55 of title 10 of the United States Code and limited-benefit TRICARE coverage of line of duty care under chapter 55 of title 10 of the United States Code.  

5. What counts as minimum essential coverage?

Minimum essential coverage includes the following:

  • Employer-sponsored coverage, including self-insured plans, COBRA coverage and retiree coverage
  • Coverage purchased in the individual market, including a qualified health plan offered by the Health Insurance Marketplace 
  • Medicare Part A coverage and Medicare Advantage plans
  • Most Medicaid coverage
  • Children's Health Insurance Program (CHIP) coverage
  • Certain types of veterans health coverage administered by the Veterans Administration
  • Most types of TRICARE coverage under chapter 55 of title 10 of the United States Code
  • Coverage provided to Peace Corps volunteers
  • Coverage under the Nonappropriated Fund Health Benefit Program
  • Refugee Medical Assistance supported by the Administration for Children and Families
  • Self-funded health coverage offered to students by universities for plan or policy years that begin on or before Dec. 31, 2014 (for later plan or policy years, sponsors of these programs may apply to HHS to be recognized as minimum essential coverage)
  • State high risk pools for plan or policy years that begin on or before Dec. 31, 2014 (for later plan or policy years, sponsors of these program may apply to HHS to be recognized as minimum essential coverage)
  • Other coverage recognized by the Secretary of HHS as minimum essential coverage

Minimum essential coverage does not include coverage providing only limited benefits, such as the following:

  • Coverage consisting solely of excepted benefits, such as:
    • Stand-alone vision care or dental care
    • Workers' compensation
    • Accident or disability policies
  • Medicaid providing only family planning services
  • Medicaid providing only tuberculosis-related services
  • Medicaid providing only coverage limited to treatment of emergency medical conditions
  •  Pregnancy-related Medicaid coverage*
  • Medicaid coverage for the medically needy*
  • Section 1115 Medicaid demonstration projects*
  • Space available TRICARE coverage provided under chapter 55 of title 10 of the United States Code for individuals who are not eligible for TRICARE coverage for health care services from private sector providers*
  • Line of duty TRICARE coverage provided under chapter 55 of title 10 of the United States Code*

* These categories of coverage are generally not minimum essential coverage. However, to the extent that certain programs within these categories provide comprehensive coverage, the Secretary of HHS may recognize these programs as minimum essential coverage in the future. The IRS in Notice 2014-10 announced relief from the shared responsibility payment for months in 2014 in which individuals are covered under any of these programs to the extent that they are not minimum essential coverage. Information will be made available later about how the income tax return will take account of coverage under one of these programs. 

6. What are the statutory exemptions from the requirement to obtain minimum essential coverage?

  1. Religious conscience. You are a member of a religious sect that is recognized as conscientiously opposed to accepting any insurance benefits. The Social Security Administration administers the process for recognizing these sects according to the criteria in the law.
  2. Health care sharing ministry. You are a member of a recognized health care sharing ministry.
  3. Indian tribes. You are (1) a member of a federally recognized Indian tribe or (2) an individual eligible for services through an Indian care provider.
  4. Income below the income tax return filing requirement. Your income is below the minimum threshold for filing a tax return. The requirement to file a federal tax return depends on your filing status, age and types and amounts of income. To find out if you are required to file a federal tax return, use the IRS Interactive Tax Assistant (ITA).
  5. Short coverage gap. You went without coverage for less than three consecutive months during the year. For more information, see question 22.
  6. Hardship. You have suffered a hardship that makes you unable to obtain coverage, as defined in final regulations issued by the Department of Health and Human Services. See question 21 for more information on claiming hardship exemptions..
  7. Affordability. You can’t afford coverage because the minimum amount you must pay for the premiums is more than eight percent of your household income.
  8. Incarceration. You are in a jail, prison, or similar penal institution or correctional facility after the disposition of charges against you.
  9. Not lawfully present. You are not a U.S. citizen, a U.S. national or an alien lawfully present in the U.S.

7. What do I need to do if I want to be sure I have minimum essential coverage or an exemption for 2014?

The vast majority of coverage that people have today counts as minimum essential coverage. For those who do not have coverage, who anticipate discontinuing the coverage they have currently, or who want to explore whether more affordable options are available, the Health Insurance Marketplace is open in every state and the District of Columbia. The Marketplace helps individuals compare available coverage options, assess their eligibility for financial assistance and find minimum essential coverage that fits their budget.

For those seeking an exemption from the individual responsibility provision, the Marketplace is able to provide certificates of exemption for many of the exemption categories. HHS has issued final regulations on how the Health Insurance Marketplace grants these exemptions. Individuals will also be able to claim certain exemptions for 2014 when they file their federal income tax returns in 2015. Individuals who are not required to file a federal income tax return because their gross income falls below the return filing threshold do not need to take any further action to secure an exemption. See question 21 for further information on how to claim an exemption.

For more information about the Marketplace, visit the Health Insurance Marketplace website. For more information about financial assistance, see our Questions and Answers on the premium tax credit.

8. Is more detailed information available about the individual shared responsibility provision?

Yes. The Treasury Department and the IRS have issued final regulations on the new individual shared responsibility provision, and the IRS has created an individual shared responsibility page. In addition, the Treasury Department and the IRS have issued proposed regulations, which provide guidance on additional issues that were identified in the preamble to the final regulations. Additional information on exemptions and minimum essential coverage is available in final regulations issued by the Department of Health and Human Services and in a Shared Responsibility Provision Question and Answer issued by the Centers for Medicare & Medicaid Services

Who is Affected?

9. Are children subject to the individual shared responsibility provision?

Yes. Each child must have minimum essential coverage or qualify for an exemption for each month in the calendar year. Otherwise, the adult or married couple who can claim the child as a dependent for federal income tax purposes will generally owe a shared responsibility payment for the child..

10. Are senior citizens subject to the individual shared responsibility provision?

Yes. Senior citizens must have minimum essential coverage or qualify for an exemption for each month in a calendar year. Both Medicare Part A and Medicare Part C (also known as Medicare Advantage) qualify as minimum essential coverage.  

11. Are all individuals living in the United States subject to the individual shared responsibility provision?

All U.S. citizens living in the United States are subject to the individual shared responsibility provision as are all permanent residents and all foreign nationals who are in the United States long enough during a calendar year to qualify as resident aliens for tax purposes. Foreign nationals who live in the United States for a short enough period that they do not become resident aliens for federal income tax purposes are not subject to the individual shared responsibility payment even though they may have to file a U.S. income tax return. The IRS has more information available on when a foreign national becomes a resident alien for federal income tax purposes.

12. Are US citizens living abroad subject to the individual shared responsibility provision?

Yes. However, U.S. citizens who are not physically present in the United States for at least 330 full days within a 12-month period are treated as having minimum essential coverage for that 12-month period. In addition, U.S. citizens who are bona fide residents of a foreign country (or countries) for an entire taxable year are treated as having minimum essential coverage for that year. In general, these are individuals who qualify for a foreign earned income exclusion under section 911 of the Internal Revenue Code. Individuals may qualify for this rule even if they cannot use the exclusion for all of their foreign earned income because, for example, they are employees of the United States. Individuals that qualify for this rule need take no further action to comply with the individual shared responsibility provision during the months when they qualify. See Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for further information on the foreign earned income exclusion.  

U.S. citizens who meet neither the physical presence nor residency requirements will need to maintain minimum essential coverage, qualify for an exemption or make a shared responsibility payment for each month of the year. For this purpose, minimum essential coverage includes a group health plan provided by an overseas employer. One exemption that may be particularly relevant to U.S. citizens living abroad for a small part of a year is the exemption for a short coverage gap. This exemption provides that no shared responsibility payment will be due for a once-per-year gap in coverage that lasts less than three months.  

13. Are residents of the territories subject to the individual shared responsibility provision?

All bona fide residents of the United States territories are treated by law as having minimum essential coverage. They are not required to take any action to comply with the individual shared responsibility provision.

Minimum Essential Coverage

14. If I receive my coverage from my spouse’s employer, will I have minimum essential coverage?

Yes. Employer-sponsored coverage is generally minimum essential coverage. (See question 5 for information on specialized types of coverage that are not minimum essential coverage.) If an employee enrolls in employer-sponsored coverage that provides minimum value for himself and his family, the employee and all of the covered family members have minimum essential coverage.

15. Do my spouse and dependent children have to be covered under the same policy or plan that covers me?

No. You, your spouse and your dependent children do not have to be covered under the same policy or plan. However, you, your spouse and each dependent child for whom you may claim a personal exemption on your federal income tax return must have minimum essential coverage or qualify for an exemption, or you will owe a shared responsibility payment when you file a return.

16. My employer tells me that our company’s health plan is “grandfathered.” Does my employer’s plan provide minimum essential coverage?

Yes. Grandfathered group health plans provide minimum essential coverage.

17. I am a retiree, and I am too young to be eligible for Medicare. I receive my health coverage through a retiree plan made available by my former employer. Is the retiree plan minimum essential coverage?

Yes. Retiree health plans are generally minimum essential coverage.

18. I work for a local government that provides me with health coverage. Is my coverage minimum essential coverage?

Yes. Employer-sponsored coverage is minimum essential coverage regardless of whether the employer is a governmental, nonprofit or for-profit entity.

19. Do I have to be covered for an entire calendar month to avoid the shared responsibility payment liability for not having minimum essential coverage for that month?

No. You will be treated as having minimum essential coverage for a month as long as you have coverage for at least one day during that month.

20. If I change health coverage during the year and end up with a gap when I am not covered, will I owe a payment?

Individuals are treated as having minimum essential coverage for a calendar month if they have coverage for at least one day during that month. Additionally, as long as the gap in coverage is less than three months, you may qualify for an exemption and not owe a payment. See question 22 for more information on the exemption for a short coverage gap.

Exemptions

21. If I think I qualify for an exemption, how do I obtain it?

It depends upon the exemption for which you qualify.

  • The religious conscience exemption and most hardship exemptions are available only by going to the Health Insurance Marketplace and applying for an exemption certificate. Information on obtaining these exemptions is available in final rules issued by the Department of Health and Human Services.
  • The exemptions for members of federally recognized Indian tribes, members of health care sharing ministries and individuals who are incarcerated are available either by going to a Marketplace or Exchange and applying for an exemption certificate or by claiming the exemption as part of filing a federal income tax return.
  • The exemptions for lack of affordable coverage, a short coverage gap, certain hardships, household income below the filing threshold and individuals who are not lawfully present in the United States may be claimed only as part of filing a federal income tax return.

22. What qualifies as a short coverage gap?

In general, a gap in coverage that lasts less than three months qualifies as a short coverage gap. If an individual has more than one short coverage gap during a year, the short coverage gap exemption only applies to the first gap.

23. If my income is so low that I am not required to file a federal income tax return, do I need to do anything special to claim an exemption from the individual shared responsibility provision?

No. If you are not required to file a federal income tax return for a year because your gross income is below your return filing threshold, you are automatically exempt from the shared responsibility provision for that year and do not need to take any further action to secure an exemption. If you are not required to file a tax return for a year but file one anyway, you will be able to claim the exemption on your tax return.

24. If I am exempt from the shared responsibility payment, can I still be eligible for the premium tax credit?

In many cases, yes, but it depends upon the exemption. If you are exempt because you are incarcerated or because you are not lawfully present in the United States, you are not eligible to enroll in a qualified health plan through the Marketplace and therefore cannot claim a premium tax credit. However, individuals with other types of exemptions may obtain coverage through the Marketplace and claim a premium tax credit if they otherwise qualify for the credit.

Reporting Coverage or Exemptions or Making Payments

25. Will I have to do something on my federal income tax return to show that I had coverage or an exemption?

The individual shared responsibility provision goes into effect in 2014. You will not have to account for coverage or exemptions or to make any payments until you file your 2014 federal income tax return in 2015. Information will be made available later about how the income tax return will take account of coverage and exemptions. Insurers will be required to provide everyone that they cover each year with information that will help them demonstrate they had coverage beginning with the 2015 tax year.

26. What happens if I do not have minimum essential coverage or an exemption, and I cannot afford to make the shared responsibility payment when filing my tax return?

The IRS routinely works with taxpayers who owe amounts they cannot afford to pay. The law prohibits the IRS from using liens or levies to collect any individual shared responsibility payment. However, if you owe a shared responsibility payment, the IRS may offset that liability against any tax refund that may be due to you.

Page Last Reviewed or Updated: 25-Mar-2014

The How To File An Amended Return

How to file an amended return 11. How to file an amended return   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. How to file an amended return It explains the following topics. How to file an amended return How to figure whether your benefits are taxable. How to file an amended return How to use the social security benefits worksheet (with examples). How to file an amended return How to report your taxable benefits. How to file an amended return How to treat repayments that are more than the benefits you received during the year. How to file an amended return Social security benefits include monthly retirement, survivor, and disability benefits. How to file an amended return They do not include supplemental security income (SSI) payments, which are not taxable. How to file an amended return Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. How to file an amended return They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. How to file an amended return If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. How to file an amended return These forms show the amounts received and repaid, and taxes withheld for the year. How to file an amended return You may receive more than one of these forms for the same year. How to file an amended return You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. How to file an amended return See the Appendix at the end of Publication 915 for more information. How to file an amended return Note. How to file an amended return When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. How to file an amended return What is not covered in this chapter. How to file an amended return   This chapter does not cover the tax rules for the following railroad retirement benefits. How to file an amended return Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. How to file an amended return Tier 2 benefits. How to file an amended return Vested dual benefits. How to file an amended return Supplemental annuity benefits. How to file an amended return For information on these benefits, see Publication 575, Pension and Annuity Income. How to file an amended return   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. How to file an amended return For information about these benefits, see Publication 519, U. How to file an amended return S. How to file an amended return Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. How to file an amended return   This chapter also does not cover the tax rules for foreign social security benefits. How to file an amended return These benefits are taxable as annuities, unless they are exempt from U. How to file an amended return S. How to file an amended return tax or treated as a U. How to file an amended return S. How to file an amended return social security benefit under a tax treaty. How to file an amended return Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. How to file an amended return When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. How to file an amended return S. How to file an amended 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 an amended return Children's benefits. How to file an amended return   The rules in this chapter apply to benefits received by children. How to file an amended return See Who is taxed , later. How to file an amended return Figuring total income. How to file an amended return   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. How to file an amended return If the total is more than your base amount, part of your benefits may be taxable. How to file an amended 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 an amended 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 an amended 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 an amended 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 an amended return Base amount. How to file an amended 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 an amended return Worksheet 11-1. How to file an amended return   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. How to file an amended return This is a quick way to check whether some of your benefits may be taxable. How to file an amended return Worksheet 11-1. How to file an amended return A Quick Way To Check if Your Benefits May Be Taxable A. How to file an amended return Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How to file an amended return Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How to file an amended return (If you received more than one form, combine the amounts from box 5 and enter the total. How to file an amended return ) A. How to file an amended return   Note. How to file an amended return If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. How to file an amended return B. How to file an amended return Enter one-half of the amount on line A B. How to file an amended return   C. How to file an amended return Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How to file an amended return   D. How to file an amended return Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. How to file an amended return   E. How to file an amended return Add lines B, C, and D E. How to file an amended return   Note. How to file an amended return Compare the amount on line E to your base amount for your filing status. How to file an amended 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 an amended return If the amount on line E is more than your base amount, some of your benefits may be taxable. How to file an amended return You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). How to file an amended 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 an amended return Example. How to file an amended 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 an amended return In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. How to file an amended return Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. How to file an amended return You also received a taxable pension of $22,800 and interest income of $500. How to file an amended return You did not have any tax-exempt interest income. How to file an amended return Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. How to file an amended 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 an amended return Filled-in Worksheet 11-1. How to file an amended return A Quick Way To Check if Your Benefits May Be Taxable A. How to file an amended return Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How to file an amended return Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How to file an amended return (If you received more than one form, combine the amounts from box 5 and enter the total. How to file an amended return ) A. How to file an amended return $11,000 Note. How to file an amended return If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. How to file an amended return B. How to file an amended return Enter one-half of the amount on line A B. How to file an amended return 5,500 C. How to file an amended return Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How to file an amended return 23,300 D. How to file an amended return Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. How to file an amended return -0- E. How to file an amended return Add lines B, C, and D E. How to file an amended return $28,800 Note. How to file an amended return Compare the amount on line E to your base amount for your filing status. How to file an amended 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 an amended return If the amount on line E is more than your base amount, some of your benefits may be taxable. How to file an amended return You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). How to file an amended 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 an amended return Who is taxed. How to file an amended 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 an amended 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 an amended 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 an amended return Repayment of benefits. How to file an amended return   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. How to file an amended return It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. How to file an amended return If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. How to file an amended return   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. How to file an amended return Your repayments are shown in box 4. How to file an amended return The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). How to file an amended return Use the amount in box 5 to figure whether any of your benefits are taxable. How to file an amended return Tax withholding and estimated tax. How to file an amended 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 an amended return If you choose to do this, you must complete a Form W-4V. How to file an amended 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 an amended return For details, see Publication 505 or the instructions for Form 1040-ES. How to file an amended return How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. How to file an amended return You cannot use Form 1040EZ. How to file an amended return Reporting on Form 1040. How to file an amended 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 an amended 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 an amended return Reporting on Form 1040A. How to file an amended 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 an amended 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 an amended return Benefits not taxable. How to file an amended return   If you are filing Form 1040EZ, do not report any benefits on your tax return. How to file an amended 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 an amended return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file an amended 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 an amended 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 an amended return Generally, the higher that total amount, the greater the taxable part of your benefits. How to file an amended return Maximum taxable part. How to file an amended return   Generally, up to 50% of your benefits will be taxable. How to file an amended return However, up to 85% of your benefits can be taxable if either of the following situations applies to you. How to file an amended 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 an amended return You are married filing separately and lived with your spouse at any time during 2013. How to file an amended return Which worksheet to use. How to file an amended return   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. How to file an amended return You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. How to file an amended 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 an amended 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 an amended return Situation (1) does not apply and you take an exclusion for interest from qualified U. How to file an amended return S. How to file an amended 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 an amended return In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. How to file an amended return You received a lump-sum payment for an earlier year. How to file an amended return In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. How to file an amended return See Lump-sum election next. How to file an amended return Lump-sum election. How to file an amended return   You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. How to file an amended 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 an amended return No part of the lump-sum death benefit is subject to tax. How to file an amended return   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. How to file an amended 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 an amended return You can elect this method if it lowers your taxable benefits. How to file an amended return Making the election. How to file an amended return   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. How to file an amended return That discussion also explains how to make the election. How to file an amended 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 an amended return Do not file an amended return for the earlier year. How to file an amended return Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. How to file an amended return Example 1. How to file an amended return George White is single and files Form 1040 for 2013. How to file an amended return He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. How to file an amended return The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. How to file an amended return To figure his taxable benefits, George completes the worksheet shown here. How to file an amended return Filled-in Worksheet 1. How to file an amended return Figuring Your Taxable Benefits 1. How to file an amended return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to file an amended return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. How to file an amended return Enter one-half of line 1 2,990 3. How to file an amended return Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. How to file an amended return     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. How to file an amended return Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. How to file an amended return Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. How to file an amended return Combine lines 2, 3, 4, and 5 31,980 7. How to file an amended return Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to file an amended return     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. How to file an amended return Is the amount on line 7 less than the amount on line 6?     No. How to file an amended return None of your social security benefits are taxable. How to file an amended return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file an amended return   Yes. How to file an amended return Subtract line 7 from line 6 31,980 9. How to file an amended return If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. How to file an amended 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 an amended return 85) and enter the result on line 17. How to file an amended return Then go to line 18. How to file an amended return   10. How to file an amended return Is the amount on line 9 less than the amount on line 8?     No. How to file an amended return None of your benefits are taxable. How to file an amended return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to file an amended 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 an amended return     Yes. How to file an amended return Subtract line 9 from line 8 6,980 11. How to file an amended return Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. How to file an amended return Subtract line 11 from line 10. How to file an amended return If zero or less, enter -0- -0- 13. How to file an amended return Enter the smaller of line 10 or line 11 6,980 14. How to file an amended return Enter one-half of line 13 3,490 15. How to file an amended return Enter the smaller of line 2 or line 14 2,990 16. How to file an amended return Multiply line 12 by 85% (. How to file an amended return 85). How to file an amended return If line 12 is zero, enter -0- -0- 17. How to file an amended return Add lines 15 and 16 2,990 18. How to file an amended return Multiply line 1 by 85% (. How to file an amended return 85) 5,083 19. How to file an amended return Taxable benefits. How to file an amended return Enter the smaller of line 17 or line 18. How to file an amended return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. How to file an amended return On line 20a of his Form 1040, George enters his net benefits of $5,980. How to file an amended return On line 20b, he enters his taxable benefits of $2,990. How to file an amended return Example 2. How to file an amended return Ray and Alice Hopkins file a joint return on Form 1040A for 2013. How to file an amended return Ray is retired and received a fully taxable pension of $15,500. How to file an amended 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 an amended return Alice worked during the year and had wages of $14,000. How to file an amended return She made a deductible payment to her IRA account of $1,000. How to file an amended return Ray and Alice have two savings accounts with a total of $250 in taxable interest income. How to file an amended return They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. How to file an amended return They find none of Ray's social security benefits are taxable. How to file an amended return On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. How to file an amended return Filled-in Worksheet 1. How to file an amended return Figuring Your Taxable Benefits 1. How to file an amended return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to file an amended return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. How to file an amended return Enter one-half of line 1 2,800 3. How to file an amended return Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. How to file an amended return     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. How to file an amended return Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. How to file an amended return Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. How to file an amended return Combine lines 2, 3, 4, and 5 32,550 7. How to file an amended return Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to file an amended return     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. How to file an amended return Is the amount on line 7 less than the amount on line 6?     No. How to file an amended return None of your social security benefits are taxable. How to file an amended return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file an amended return   Yes. How to file an amended return Subtract line 7 from line 6 31,550 9. How to file an amended return If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. How to file an amended 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 an amended return 85) and enter the result on line 17. How to file an amended return Then go to line 18. How to file an amended return   10. How to file an amended return Is the amount on line 9 less than the amount on line 8?     No. How to file an amended return None of your benefits are taxable. How to file an amended return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to file an amended 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 an amended return     Yes. How to file an amended return Subtract line 9 from line 8   11. How to file an amended return Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. How to file an amended return Subtract line 11 from line 10. How to file an amended return If zero or less, enter -0-   13. How to file an amended return Enter the smaller of line 10 or line 11   14. How to file an amended return Enter one-half of line 13   15. How to file an amended return Enter the smaller of line 2 or line 14   16. How to file an amended return Multiply line 12 by 85% (. How to file an amended return 85). How to file an amended return If line 12 is zero, enter -0-   17. How to file an amended return Add lines 15 and 16   18. How to file an amended return Multiply line 1 by 85% (. How to file an amended return 85)   19. How to file an amended return Taxable benefits. How to file an amended return Enter the smaller of line 17 or line 18. How to file an amended return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. How to file an amended return Joe and Betty Johnson file a joint return on Form 1040 for 2013. How to file an amended 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 an amended return Joe's Form RRB-1099 shows $10,000 in box 5. How to file an amended return Betty is a retired government worker and receives a fully taxable pension of $38,000. How to file an amended return They had $2,300 in taxable interest income plus interest of $200 on a qualified U. How to file an amended return S. How to file an amended return savings bond. How to file an amended return The savings bond interest qualified for the exclusion. How to file an amended return They figure their taxable benefits by completing Worksheet 1. How to file an amended return Because they have qualified U. How to file an amended return S. How to file an amended 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 an amended return On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). How to file an amended return Filled-in Worksheet 1. How to file an amended 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 an amended 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 an amended return None of your benefits are taxable for 2013. How to file an amended return For more information, see Repayments More Than Gross Benefits. How to file an amended return • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to file an amended return S. How to file an amended 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 an amended return Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to file an amended return 1. How to file an amended return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to file an amended return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. How to file an amended return Enter one-half of line 1 5,000 3. How to file an amended return Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. How to file an amended return     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. How to file an amended return Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. How to file an amended return Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. How to file an amended return Combine lines 2, 3, 4, and 5 45,500 7. How to file an amended return Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to file an amended return     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. How to file an amended return Is the amount on line 7 less than the amount on line 6?     No. How to file an amended return None of your social security benefits are taxable. How to file an amended return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file an amended return   Yes. How to file an amended return Subtract line 7 from line 6 45,500 9. How to file an amended return If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. How to file an amended 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 an amended return 85) and enter the result on line 17. How to file an amended return Then go to line 18. How to file an amended return   10. How to file an amended return Is the amount on line 9 less than the amount on line 8?     No. How to file an amended return None of your benefits are taxable. How to file an amended return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to file an amended 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 an amended return     Yes. How to file an amended return Subtract line 9 from line 8 13,500 11. How to file an amended return Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. How to file an amended return Subtract line 11 from line 10. How to file an amended return If zero or less, enter -0- 1,500 13. How to file an amended return Enter the smaller of line 10 or line 11 12,000 14. How to file an amended return Enter one-half of line 13 6,000 15. How to file an amended return Enter the smaller of line 2 or line 14 5,000 16. How to file an amended return Multiply line 12 by 85% (. How to file an amended return 85). How to file an amended return If line 12 is zero, enter -0- 1,275 17. How to file an amended return Add lines 15 and 16 6,275 18. How to file an amended return Multiply line 1 by 85% (. How to file an amended return 85) 8,500 19. How to file an amended return Taxable benefits. How to file an amended return Enter the smaller of line 17 or line 18. How to file an amended return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. How to file an amended return Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. How to file an amended return Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. How to file an amended return Disability payments. How to file an amended 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 an amended 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 an amended return If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. How to file an amended return Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. How to file an amended return Legal expenses. How to file an amended 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 an amended 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 an amended 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 an amended 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 an amended return Do not use a worksheet in this case. How to file an amended 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 an amended return If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. How to file an amended return Joint return. How to file an amended 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 an amended return You do this to get your net benefits when figuring if your combined benefits are taxable. How to file an amended return Example. How to file an amended return John and Mary file a joint return for 2013. How to file an amended return John received Form SSA-1099 showing $3,000 in box 5. How to file an amended return Mary also received Form SSA-1099 and the amount in box 5 was ($500). How to file an amended 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 an amended return Repayment of benefits received in an earlier year. How to file an amended 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 an amended return Deduction $3,000 or less. How to file an amended 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 an amended return Claim it on Schedule A (Form 1040), line 23. How to file an amended return Deduction more than $3,000. How to file an amended 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 an amended return Figure your tax for 2013 in the following steps. How to file an amended return Figure the tax without the itemized deduction included on Schedule A, line 28. How to file an amended 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 an amended return Then refigure the tax for that year. How to file an amended return Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. How to file an amended return Subtract the result in (c) from the result in (a). How to file an amended return Compare the tax figured in methods (1) and (2). How to file an amended return Your tax for 2013 is the smaller of the two amounts. How to file an amended return If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. How to file an amended 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 an amended return Check box d and enter “I. How to file an amended return R. How to file an amended return C. How to file an amended return 1341” in the space next to that box. How to file an amended return If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. How to file an amended return Prev  Up  Next   Home   More Online Publications