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How To Fill Out 1040ez Form

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How To Fill Out 1040ez Form

How to fill out 1040ez form Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. How to fill out 1040ez form Exemption from withholding. How to fill out 1040ez form How To Report Your Benefits How Much Is Taxable?Examples Lump-Sum ElectionExample Deductions Related to Your BenefitsRepayments More Than Gross Benefits Worksheets AppendixForm SSA-1099, Social Security Benefit Statement 2013 Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) How To Get Tax HelpLow Income Taxpayer Clinics Are Any of Your Benefits Taxable? To find out whether any of your benefits shown on Forms SSA-1099 and RRB-1099 may be taxable, compare the base amount (explained later) for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. How to fill out 1040ez form When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. How to fill out 1040ez form S. How to fill out 1040ez form savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. How to fill out 1040ez form Children's benefits. How to fill out 1040ez form   The rules in this publication apply to benefits received by children. How to fill out 1040ez form See Who is taxed , later. How to fill out 1040ez form The SSA issues Form SSA-1099 and Form SSA-1042S. How to fill out 1040ez form The RRB issues Form RRB-1099 and Form RRB-1042S. How to fill out 1040ez form These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. How to fill out 1040ez form You may receive more than one of these forms for the same tax year. How to fill out 1040ez form See the Appendix at the end of this publication for more information. How to fill out 1040ez form Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. How to fill out 1040ez form The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. How to fill out 1040ez form A corrected Form RRB-1099 or Form RRB-1042S is indicated as “CORRECTED” and replaces the corresponding original Form RRB-1099 or Form RRB-1042S. How to fill out 1040ez form You must use the latest corrected Form RRB-1099 or Form RRB-1042S you received and any original Form RRB-1099 or Form RRB-1042S that the RRB has not corrected when you determine what amounts to report on your tax return. How to fill out 1040ez form Figuring total income. How to fill out 1040ez form   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. How to fill out 1040ez form If the total is more than your base amount, part of your benefits may be taxable. How to fill out 1040ez form   If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. How to fill out 1040ez form Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. How to fill out 1040ez form If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. How to fill out 1040ez form If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. How to fill out 1040ez form Base amount. How to fill out 1040ez form   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. How to fill out 1040ez form Worksheet A. How to fill out 1040ez form   You can use Worksheet A to figure the amount of income to compare with your base amount. How to fill out 1040ez form This is a quick way to check whether some of your benefits may be taxable. How to fill out 1040ez form     Worksheet A. How to fill out 1040ez form A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. How to fill out 1040ez form Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How to fill out 1040ez form Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How to fill out 1040ez form (If you received more than one form, combine the amounts from box 5 and enter the total. How to fill out 1040ez form ) A. How to fill out 1040ez form   Note. How to fill out 1040ez form If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. How to fill out 1040ez form B. How to fill out 1040ez form Enter one-half of the amount on line A B. How to fill out 1040ez form   C. How to fill out 1040ez form Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How to fill out 1040ez form   D. How to fill out 1040ez form Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. How to fill out 1040ez form   E. How to fill out 1040ez form Add lines B, C, and D E. How to fill out 1040ez form   Note. How to fill out 1040ez form Compare the amount on line E to your base amount for your filing status. How to fill out 1040ez form If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. How to fill out 1040ez form If the amount on line E is more than your base amount, some of your benefits may be taxable. How to fill out 1040ez form You need to complete Worksheet 1, shown later. How to fill out 1040ez form If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . How to fill out 1040ez form   Example. How to fill out 1040ez form You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. How to fill out 1040ez form In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. How to fill out 1040ez form Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. How to fill out 1040ez form You also received a taxable pension of $22,800 and interest income of $500. How to fill out 1040ez form You did not have any tax-exempt interest income. How to fill out 1040ez form Your benefits are not taxable for 2013 because your income, as figured in Worksheet A below, is not more than your base amount ($32,000) for married filing jointly. How to fill out 1040ez form   Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. How to fill out 1040ez form     Filled-in Worksheet A. How to fill out 1040ez form A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. How to fill out 1040ez form Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How to fill out 1040ez form Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How to fill out 1040ez form (If you received more than one form, combine the amounts from box 5 and enter the total. How to fill out 1040ez form ) A. How to fill out 1040ez form $11,000 Note. How to fill out 1040ez form If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. How to fill out 1040ez form B. How to fill out 1040ez form Enter one-half of the amount on line A B. How to fill out 1040ez form 5,500 C. How to fill out 1040ez form Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How to fill out 1040ez form 23,300 D. How to fill out 1040ez form Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. How to fill out 1040ez form -0- E. How to fill out 1040ez form Add lines B, C, and D E. How to fill out 1040ez form $28,800 Note. How to fill out 1040ez form Compare the amount on line E to your base amount for your filing status. How to fill out 1040ez form If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. How to fill out 1040ez form If the amount on line E is more than your base amount, some of your benefits may be taxable. How to fill out 1040ez form You need to complete Worksheet 1, shown later. How to fill out 1040ez form If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . How to fill out 1040ez form   Who is taxed. How to fill out 1040ez form   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. How to fill out 1040ez form For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. How to fill out 1040ez form One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. How to fill out 1040ez form Repayment of benefits. How to fill out 1040ez form   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. How to fill out 1040ez form It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. How to fill out 1040ez form If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. How to fill out 1040ez form   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. How to fill out 1040ez form Your repayments are shown in box 4. How to fill out 1040ez form The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). How to fill out 1040ez form Use the amount in box 5 to figure whether any of your benefits are taxable. How to fill out 1040ez form Example. How to fill out 1040ez form In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. How to fill out 1040ez form In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. How to fill out 1040ez form During 2013, you repaid $500 to SSA. How to fill out 1040ez form The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). How to fill out 1040ez form The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). How to fill out 1040ez form Tax withholding and estimated tax. How to fill out 1040ez form   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. How to fill out 1040ez form If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. How to fill out 1040ez form   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. How to fill out 1040ez form For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. How to fill out 1040ez form U. How to fill out 1040ez form S. How to fill out 1040ez form citizens residing abroad. How to fill out 1040ez form   U. How to fill out 1040ez form S. How to fill out 1040ez form citizens who are residents of the following countries are exempt from U. How to fill out 1040ez form S. How to fill out 1040ez form tax on their benefits. How to fill out 1040ez form Canada. How to fill out 1040ez form Egypt. How to fill out 1040ez form Germany. How to fill out 1040ez form Ireland. How to fill out 1040ez form Israel. How to fill out 1040ez form Italy. How to fill out 1040ez form (You must also be a citizen of Italy for the exemption to apply. How to fill out 1040ez form ) Romania. How to fill out 1040ez form United Kingdom. How to fill out 1040ez form   The SSA will not withhold U. How to fill out 1040ez form S. How to fill out 1040ez form tax from your benefits if you are a U. How to fill out 1040ez form S. How to fill out 1040ez form citizen. How to fill out 1040ez form   The RRB will withhold U. How to fill out 1040ez form S. How to fill out 1040ez form tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. How to fill out 1040ez form If you do not file Form RRB-1001, the RRB will consider you a nonresident alien and withhold tax from your railroad retirement benefits at a 30% rate. How to fill out 1040ez form Contact the RRB to get this form. How to fill out 1040ez form Lawful permanent residents. How to fill out 1040ez form   For U. How to fill out 1040ez form S. How to fill out 1040ez form income tax purposes, lawful permanent residents (green card holders) are considered resident aliens until their lawful permanent resident status under the immigration laws is either taken away or is administratively or judicially determined to have been abandoned. How to fill out 1040ez form Social security benefits paid to a green card holder are not subject to 30% withholding. How to fill out 1040ez form If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. How to fill out 1040ez form 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 fill out 1040ez form If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. How to fill out 1040ez form You must also attach the following information to your Form 1040 or 1040A: A copy of the Form SSA-1042S, Social Security Benefit Statement, A copy of the “green card,” and A signed declaration that includes the following statements:    “The SSA should not have withheld federal income tax from my social security benefits because I am a U. How to fill out 1040ez form S. How to fill out 1040ez form lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. How to fill out 1040ez form I am filing a U. How to fill out 1040ez form S. How to fill out 1040ez form income tax return for the tax year as a resident alien reporting all of my worldwide income. How to fill out 1040ez form I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. How to fill out 1040ez form ” Nonresident aliens. How to fill out 1040ez form   A nonresident alien is an individual who is not a citizen or resident of the United States. How to fill out 1040ez form If you are a nonresident alien, the rules discussed in this publication do not apply to you. How to fill out 1040ez form Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. How to fill out 1040ez form You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. How to fill out 1040ez form These forms will also show the tax rate and the amount of tax withheld from your benefits. How to fill out 1040ez form   Under tax treaties with the following countries, residents of these countries are exempt from U. How to fill out 1040ez form S. How to fill out 1040ez form tax on their benefits. How to fill out 1040ez form Canada. How to fill out 1040ez form Egypt. How to fill out 1040ez form Germany. How to fill out 1040ez form Ireland. How to fill out 1040ez form Israel. How to fill out 1040ez form Italy. How to fill out 1040ez form Japan. How to fill out 1040ez form Romania. How to fill out 1040ez form United Kingdom. How to fill out 1040ez form   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. How to fill out 1040ez form S. How to fill out 1040ez form tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. How to fill out 1040ez form   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. How to fill out 1040ez form   For more information on whether you are a nonresident alien, see Publication 519, U. How to fill out 1040ez form S. How to fill out 1040ez form Tax Guide for Aliens. How to fill out 1040ez form Exemption from withholding. How to fill out 1040ez form   If your social security benefits are exempt from tax because you are a resident of one of the treaty countries listed, the SSA will not withhold U. How to fill out 1040ez form S. How to fill out 1040ez form tax from your benefits. How to fill out 1040ez form   If your railroad retirement benefits are exempt from tax because you are a resident of one of the treaty countries listed, you can claim an exemption from withholding by filing Form RRB-1001 with the RRB. How to fill out 1040ez form Contact the RRB to get this form. How to fill out 1040ez form Canadian or German social security benefits paid to U. How to fill out 1040ez form S. How to fill out 1040ez form residents. How to fill out 1040ez form   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. How to fill out 1040ez form S. How to fill out 1040ez form residents are treated for U. How to fill out 1040ez form S. How to fill out 1040ez form income tax purposes as if they were paid under the social security legislation of the United States. How to fill out 1040ez form If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. How to fill out 1040ez form How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. How to fill out 1040ez form You cannot use Form 1040EZ. How to fill out 1040ez form Reporting on Form 1040. How to fill out 1040ez form   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. How to fill out 1040ez form If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. How to fill out 1040ez form Reporting on Form 1040A. How to fill out 1040ez form   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. How to fill out 1040ez form If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. How to fill out 1040ez form Benefits not taxable. How to fill out 1040ez form   If you are filing Form 1040EZ, do not report any benefits on your tax return. How to fill out 1040ez form If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. How to fill out 1040ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to fill out 1040ez form If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How to fill out 1040ez form How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. How to fill out 1040ez form Generally, the higher that total amount, the greater the taxable part of your benefits. How to fill out 1040ez form Maximum taxable part. How to fill out 1040ez form   Generally, up to 50% of your benefits will be taxable. How to fill out 1040ez form However, up to 85% of your benefits can be taxable if either of the following situations applies to you. How to fill out 1040ez form The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). How to fill out 1040ez form You are married filing separately and lived with your spouse at any time during 2013. How to fill out 1040ez form Which worksheet to use. How to fill out 1040ez form   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. How to fill out 1040ez form You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. How to fill out 1040ez form You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. How to fill out 1040ez form In this situation you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. How to fill out 1040ez form Situation (1) does not apply and you take an exclusion for interest from qualified U. How to fill out 1040ez form S. How to fill out 1040ez form savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. How to fill out 1040ez form In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. How to fill out 1040ez form You received a lump-sum payment for an earlier year. How to fill out 1040ez form In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. How to fill out 1040ez form See Lump-Sum Election , later. How to fill out 1040ez form Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. How to fill out 1040ez form Filled-in Worksheet 1. How to fill out 1040ez form Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How to fill out 1040ez form Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How to fill out 1040ez form None of your benefits are taxable for 2013. How to fill out 1040ez form For more information, see Repayments More Than Gross Benefits . How to fill out 1040ez form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to fill out 1040ez form S. How to fill out 1040ez form Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How to fill out 1040ez form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to fill out 1040ez form 1. How to fill out 1040ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to fill out 1040ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How to fill out 1040ez form $5,980         2. How to fill out 1040ez form Enter one-half of line 1 2. How to fill out 1040ez form 2,990     3. How to fill out 1040ez form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How to fill out 1040ez form 28,990     4. How to fill out 1040ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How to fill out 1040ez form -0-     5. How to fill out 1040ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How to fill out 1040ez form -0-     6. How to fill out 1040ez form Combine lines 2, 3, 4, and 5 6. How to fill out 1040ez form 31,980     7. How to fill out 1040ez form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to fill out 1040ez form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How to fill out 1040ez form -0-     8. How to fill out 1040ez form Is the amount on line 7 less than the amount on line 6?             No. How to fill out 1040ez form None of your social security benefits are taxable. How to fill out 1040ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to fill out 1040ez form             Yes. How to fill out 1040ez form Subtract line 7 from line 6 8. How to fill out 1040ez form 31,980     9. How to fill out 1040ez form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How to fill out 1040ez form 25,000       Note. How to fill out 1040ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How to fill out 1040ez form 85) and enter the result on line 17. How to fill out 1040ez form Then go to line 18. How to fill out 1040ez form         10. How to fill out 1040ez form Is the amount on line 9 less than the amount on line 8?             No. How to fill out 1040ez form None of your benefits are taxable. How to fill out 1040ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to fill out 1040ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How to fill out 1040ez form             Yes. How to fill out 1040ez form Subtract line 9 from line 8 10. How to fill out 1040ez form 6,980     11. How to fill out 1040ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How to fill out 1040ez form 9,000     12. How to fill out 1040ez form Subtract line 11 from line 10. How to fill out 1040ez form If zero or less, enter -0- 12. How to fill out 1040ez form -0-     13. How to fill out 1040ez form Enter the smaller of line 10 or line 11 13. How to fill out 1040ez form 6,980     14. How to fill out 1040ez form Enter one-half of line 13 14. How to fill out 1040ez form 3,490     15. How to fill out 1040ez form Enter the smaller of line 2 or line 14 15. How to fill out 1040ez form 2,990     16. How to fill out 1040ez form Multiply line 12 by 85% (. How to fill out 1040ez form 85). How to fill out 1040ez form If line 12 is zero, enter -0- 16. How to fill out 1040ez form -0-     17. How to fill out 1040ez form Add lines 15 and 16 17. How to fill out 1040ez form 2,990     18. How to fill out 1040ez form Multiply line 1 by 85% (. How to fill out 1040ez form 85) 18. How to fill out 1040ez form 5,083     19. How to fill out 1040ez form Taxable benefits. How to fill out 1040ez form Enter the smaller of line 17 or line 18. How to fill out 1040ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How to fill out 1040ez form $2,990       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How to fill out 1040ez form         Example 1. How to fill out 1040ez form George White is single and files Form 1040 for 2013. How to fill out 1040ez form In addition to receiving social security payments, he received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990, for a total of $28,990. How to fill out 1040ez form He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. How to fill out 1040ez form   To figure his taxable benefits, George completes Worksheet 1, shown below. How to fill out 1040ez form On line 20a of his Form 1040, George enters his net benefits of $5,980. How to fill out 1040ez form On line 20b, he enters his taxable benefits of $2,990. How to fill out 1040ez form Example 2. How to fill out 1040ez form Ray and Alice Hopkins file a joint return on Form 1040A for 2013. How to fill out 1040ez form Ray is retired and received a fully taxable pension of $15,500. How to fill out 1040ez form He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. How to fill out 1040ez form Alice worked during the year and had wages of $14,000. How to fill out 1040ez form She made a deductible payment to her IRA account of $1,000. How to fill out 1040ez form Ray and Alice have two savings accounts with a total of $250 in taxable interest income. How to fill out 1040ez form They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. How to fill out 1040ez form They find none of Ray's social security benefits are taxable. How to fill out 1040ez form On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. How to fill out 1040ez form Filled-in Worksheet 1. How to fill out 1040ez form Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How to fill out 1040ez form Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How to fill out 1040ez form None of your benefits are taxable for 2013. How to fill out 1040ez form For more information, see Repayments More Than Gross Benefits . How to fill out 1040ez form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to fill out 1040ez form S. How to fill out 1040ez form Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How to fill out 1040ez form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to fill out 1040ez form 1. How to fill out 1040ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to fill out 1040ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How to fill out 1040ez form $5,600         2. How to fill out 1040ez form Enter one-half of line 1 2. How to fill out 1040ez form 2,800     3. How to fill out 1040ez form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How to fill out 1040ez form 29,750     4. How to fill out 1040ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How to fill out 1040ez form -0-     5. How to fill out 1040ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How to fill out 1040ez form -0-     6. How to fill out 1040ez form Combine lines 2, 3, 4, and 5 6. How to fill out 1040ez form 32,550     7. How to fill out 1040ez form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to fill out 1040ez form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How to fill out 1040ez form 1,000     8. How to fill out 1040ez form Is the amount on line 7 less than the amount on line 6?             No. How to fill out 1040ez form None of your social security benefits are taxable. How to fill out 1040ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to fill out 1040ez form             Yes. How to fill out 1040ez form Subtract line 7 from line 6 8. How to fill out 1040ez form 31,550     9. How to fill out 1040ez form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How to fill out 1040ez form 32,000       Note. How to fill out 1040ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How to fill out 1040ez form 85) and enter the result on line 17. How to fill out 1040ez form Then go to line 18. How to fill out 1040ez form         10. How to fill out 1040ez form Is the amount on line 9 less than the amount on line 8?             No. How to fill out 1040ez form None of your benefits are taxable. How to fill out 1040ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to fill out 1040ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How to fill out 1040ez form             Yes. How to fill out 1040ez form Subtract line 9 from line 8 10. How to fill out 1040ez form       11. How to fill out 1040ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How to fill out 1040ez form       12. How to fill out 1040ez form Subtract line 11 from line 10. How to fill out 1040ez form If zero or less, enter -0- 12. How to fill out 1040ez form       13. How to fill out 1040ez form Enter the smaller of line 10 or line 11 13. How to fill out 1040ez form       14. How to fill out 1040ez form Enter one-half of line 13 14. How to fill out 1040ez form       15. How to fill out 1040ez form Enter the smaller of line 2 or line 14 15. How to fill out 1040ez form       16. How to fill out 1040ez form Multiply line 12 by 85% (. How to fill out 1040ez form 85). How to fill out 1040ez form If line 12 is zero, enter -0- 16. How to fill out 1040ez form       17. How to fill out 1040ez form Add lines 15 and 16 17. How to fill out 1040ez form       18. How to fill out 1040ez form Multiply line 1 by 85% (. How to fill out 1040ez form 85) 18. How to fill out 1040ez form       19. How to fill out 1040ez form Taxable benefits. How to fill out 1040ez form Enter the smaller of line 17 or line 18. How to fill out 1040ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How to fill out 1040ez form         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How to fill out 1040ez form         Example 3. How to fill out 1040ez form Joe and Betty Johnson file a joint return on Form 1040 for 2013. How to fill out 1040ez form 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 fill out 1040ez form Joe's Form RRB-1099 shows $10,000 in box 5. How to fill out 1040ez form Betty is a retired government worker and received a fully taxable pension of $38,000. How to fill out 1040ez form They had $2,300 in taxable interest income plus interest of $200 on a qualified U. How to fill out 1040ez form S. How to fill out 1040ez form savings bond. How to fill out 1040ez form The savings bond interest qualified for the exclusion. How to fill out 1040ez form They figure their taxable benefits by completing Worksheet 1 below. How to fill out 1040ez form Because they have qualified U. How to fill out 1040ez form S. How to fill out 1040ez form savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. How to fill out 1040ez form On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). How to fill out 1040ez form More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. How to fill out 1040ez form (See Maximum taxable part under How Much Is Taxable earlier. How to fill out 1040ez form ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. How to fill out 1040ez form Filled-in Worksheet 1. How to fill out 1040ez form Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How to fill out 1040ez form Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How to fill out 1040ez form None of your benefits are taxable for 2013. How to fill out 1040ez form For more information, see Repayments More Than Gross Benefits . How to fill out 1040ez form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to fill out 1040ez form S. How to fill out 1040ez form Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How to fill out 1040ez form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to fill out 1040ez form 1. How to fill out 1040ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to fill out 1040ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How to fill out 1040ez form $10,000         2. How to fill out 1040ez form Enter one-half of line 1 2. How to fill out 1040ez form 5,000     3. How to fill out 1040ez form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How to fill out 1040ez form 40,500     4. How to fill out 1040ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How to fill out 1040ez form -0-     5. How to fill out 1040ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How to fill out 1040ez form -0-     6. How to fill out 1040ez form Combine lines 2, 3, 4, and 5 6. How to fill out 1040ez form 45,500     7. How to fill out 1040ez form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to fill out 1040ez form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How to fill out 1040ez form -0-     8. How to fill out 1040ez form Is the amount on line 7 less than the amount on line 6?             No. How to fill out 1040ez form None of your social security benefits are taxable. How to fill out 1040ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to fill out 1040ez form             Yes. How to fill out 1040ez form Subtract line 7 from line 6 8. How to fill out 1040ez form 45,500     9. How to fill out 1040ez form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How to fill out 1040ez form 32,000       Note. How to fill out 1040ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How to fill out 1040ez form 85) and enter the result on line 17. How to fill out 1040ez form Then go to line 18. How to fill out 1040ez form         10. How to fill out 1040ez form Is the amount on line 9 less than the amount on line 8?             No. How to fill out 1040ez form None of your benefits are taxable. How to fill out 1040ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to fill out 1040ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How to fill out 1040ez form             Yes. How to fill out 1040ez form Subtract line 9 from line 8 10. How to fill out 1040ez form 13,500     11. How to fill out 1040ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How to fill out 1040ez form 12,000     12. How to fill out 1040ez form Subtract line 11 from line 10. How to fill out 1040ez form If zero or less, enter -0- 12. How to fill out 1040ez form 1,500     13. How to fill out 1040ez form Enter the smaller of line 10 or line 11 13. How to fill out 1040ez form 12,000     14. How to fill out 1040ez form Enter one-half of line 13 14. How to fill out 1040ez form 6,000     15. How to fill out 1040ez form Enter the smaller of line 2 or line 14 15. How to fill out 1040ez form 5,000     16. How to fill out 1040ez form Multiply line 12 by 85% (. How to fill out 1040ez form 85). How to fill out 1040ez form If line 12 is zero, enter -0- 16. How to fill out 1040ez form 1,275     17. How to fill out 1040ez form Add lines 15 and 16 17. How to fill out 1040ez form 6,275     18. How to fill out 1040ez form Multiply line 1 by 85% (. How to fill out 1040ez form 85) 18. How to fill out 1040ez form 8,500     19. How to fill out 1040ez form Taxable benefits. How to fill out 1040ez form Enter the smaller of line 17 or line 18. How to fill out 1040ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How to fill out 1040ez form $6,275       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How to fill out 1040ez form         Filled-in Worksheet 1. How to fill out 1040ez form Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How to fill out 1040ez form Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How to fill out 1040ez form None of your benefits are taxable for 2013. How to fill out 1040ez form For more information, see Repayments More Than Gross Benefits . How to fill out 1040ez form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to fill out 1040ez form S. How to fill out 1040ez form Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How to fill out 1040ez form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to fill out 1040ez form 1. How to fill out 1040ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to fill out 1040ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How to fill out 1040ez form $4,000         2. How to fill out 1040ez form Enter one-half of line 1 2. How to fill out 1040ez form 2,000     3. How to fill out 1040ez form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How to fill out 1040ez form 8,000     4. How to fill out 1040ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How to fill out 1040ez form -0-     5. How to fill out 1040ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How to fill out 1040ez form -0-     6. How to fill out 1040ez form Combine lines 2, 3, 4, and 5 6. How to fill out 1040ez form 10,000     7. How to fill out 1040ez form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to fill out 1040ez form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How to fill out 1040ez form -0-     8. How to fill out 1040ez form Is the amount on line 7 less than the amount on line 6?             No. How to fill out 1040ez form None of your social security benefits are taxable. How to fill out 1040ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to fill out 1040ez form             Yes. How to fill out 1040ez form Subtract line 7 from line 6 8. How to fill out 1040ez form 10,000     9. How to fill out 1040ez form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How to fill out 1040ez form         Note. How to fill out 1040ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How to fill out 1040ez form 85) and enter the result on line 17. How to fill out 1040ez form Then go to line 18. How to fill out 1040ez form         10. How to fill out 1040ez form Is the amount on line 9 less than the amount on line 8?             No. How to fill out 1040ez form None of your benefits are taxable. How to fill out 1040ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to fill out 1040ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How to fill out 1040ez form             Yes. How to fill out 1040ez form Subtract line 9 from line 8 10. How to fill out 1040ez form       11. How to fill out 1040ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How to fill out 1040ez form       12. How to fill out 1040ez form Subtract line 11 from line 10. How to fill out 1040ez form If zero or less, enter -0- 12. How to fill out 1040ez form       13. How to fill out 1040ez form Enter the smaller of line 10 or line 11 13. How to fill out 1040ez form       14. How to fill out 1040ez form Enter one-half of line 13 14. How to fill out 1040ez form       15. How to fill out 1040ez form Enter the smaller of line 2 or line 14 15. How to fill out 1040ez form       16. How to fill out 1040ez form Multiply line 12 by 85% (. How to fill out 1040ez form 85). How to fill out 1040ez form If line 12 is zero, enter -0- 16. How to fill out 1040ez form       17. How to fill out 1040ez form Add lines 15 and 16 17. How to fill out 1040ez form 8,500     18. How to fill out 1040ez form Multiply line 1 by 85% (. How to fill out 1040ez form 85) 18. How to fill out 1040ez form 3,400     19. How to fill out 1040ez form Taxable benefits. How to fill out 1040ez form Enter the smaller of line 17 or line 18. How to fill out 1040ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How to fill out 1040ez form $3,400       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How to fill out 1040ez form         Example 4. How to fill out 1040ez form Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. How to fill out 1040ez form Bill earned $8,000 during 2013. How to fill out 1040ez form 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 fill out 1040ez form Bill figures his taxable benefits by completing Worksheet 1 below. How to fill out 1040ez form He must include 85% of his social security benefits in his taxable income because he is married filing separately and lived with his spouse during 2013. How to fill out 1040ez form See How Much Is Taxable earlier. How to fill out 1040ez form Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. How to fill out 1040ez form Lump-Sum Election You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. How to fill out 1040ez form This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. How to fill out 1040ez form No part of the lump-sum death benefit is subject to tax. How to fill out 1040ez form Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. How to fill out 1040ez form However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. How to fill out 1040ez form You can elect this method if it lowers your taxable benefits. How to fill out 1040ez form Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. How to fill out 1040ez form Then you subtract any taxable benefits for that year that you previously reported. How to fill out 1040ez form The remainder is the taxable part of the lump-sum payment. How to fill out 1040ez form Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). How to fill out 1040ez form 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 fill out 1040ez form Do not file an amended return for the earlier year. How to fill out 1040ez form Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. How to fill out 1040ez form Complete Worksheet 1 in this publication. How to fill out 1040ez form Complete Worksheet 2 and Worksheet 3 as appropriate. How to fill out 1040ez form Use Worksheet 2 if your lump-sum payment was for a year after 1993. How to fill out 1040ez form Use Worksheet 3 if it was for 1993 or an earlier year. How to fill out 1040ez form Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. How to fill out 1040ez form Complete Worksheet 4. How to fill out 1040ez form Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. How to fill out 1040ez form If the taxable benefits on Worksheet 4 are lower than the taxable benefits on Worksheet 1, you can elect to report the lower amount on your return. How to fill out 1040ez form Making the election. How to fill out 1040ez form   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 fill out 1040ez form Do not attach the completed worksheets to your return. How to fill out 1040ez form Keep them with your records. How to fill out 1040ez form    Once you elect this method of figuring the taxable part of a lump-sum payment, you can revoke your election only with the consent of the IRS. How to fill out 1040ez form Lump-sum payment reported on Form SSA-1099 or RRB-1099. How to fill out 1040ez form   If you received a lump-sum payment in 2013 that includes benefits for one or more earlier years after 1983, it will be included in box 3 of either Form SSA-1099 or Form RRB-1099. How to fill out 1040ez form That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. How to fill out 1040ez form The form will also show the year (or years) the payment is for. How to fill out 1040ez form However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. How to fill out 1040ez form You must contact the RRB for a breakdown by year for any amount shown in box 9. How to fill out 1040ez form Example Jane Jackson is single. How to fill out 1040ez form In 2012 she applied for social security disability benefits but was told she was ineligible. How to fill out 1040ez form She appealed the decision and won. How to fill out 1040ez form In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. How to fill out 1040ez form Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. How to fill out 1040ez form Jane's other income for 2012 and 2013 is as follows. How to fill out 1040ez form   Income 2012 2013     Wages $20,000 $ 3,500     Interest income 2,000 2,500     Dividend income 1,000 1,500     Fully taxable pension   18,000     Total $23,000 $25,500   To see if the lump-sum election method results in lower taxable benefits, she completes Worksheets 1, 2, and 4 from this publication. How to fill out 1040ez form She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. How to fill out 1040ez form Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. How to fill out 1040ez form She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. How to fill out 1040ez form She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. How to fill out 1040ez form After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. How to fill out 1040ez form Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. How to fill out 1040ez form To do this, she prints “LSE” to the left of Form 1040, line 20a. How to fill out 1040ez form She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. How to fill out 1040ez form Jane's filled-in worksheets (1, 2, and 4) follow. How to fill out 1040ez form Jane Jackson's Filled-in Worksheet 1. How to fill out 1040ez form Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How to fill out 1040ez form Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How to fill out 1040ez form None of your benefits are taxable for 2013. How to fill out 1040ez form For more information, see Repayments More Than Gross Benefits . How to fill out 1040ez form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to fill out 1040ez form S. How to fill out 1040ez form Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How to fill out 1040ez form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to fill out 1040ez form 1. How to fill out 1040ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to fill out 1040ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How to fill out 1040ez form $11,000         2. How to fill out 1040ez form Enter one-half of line 1 2. How to fill out 1040ez form 5,500     3. How to fill out 1040ez form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How to fill out 1040ez form 25,500     4. How to fill out 1040ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How to fill out 1040ez form -0-     5. How to fill out 1040ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How to fill out 1040ez form -0-     6. How to fill out 1040ez form Combine lines 2, 3, 4, and 5 6. How to fill out 1040ez form 31,000     7. How to fill out 1040ez form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to fill out 1040ez form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How to fill out 1040ez form -0-     8. How to fill out 1040ez form Is the amount on line 7 less than the amount on line 6?             No. How to fill out 1040ez form None of your social security benefits are taxable. How to fill out 1040ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to fill out 1040ez form             Yes. How to fill out 1040ez form Subtract line 7 from line 6 8. How to fill out 1040ez form 31,000     9. How to fill out 1040ez form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How to fill out 1040ez form 25,000       Note. How to fill out 1040ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How to fill out 1040ez form 85) and enter the result on line 17. How to fill out 1040ez form Then go to line 18. How to fill out 1040ez form         10. How to fill out 1040ez form Is the amount on line 9 less than the amount on line 8?             No. How to fill out 1040ez form None of your benefits are taxable. How to fill out 1040ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to fill out 1040ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How to fill out 1040ez form             Yes. How to fill out 1040ez form Subtract line 9 from line 8 10. How to fill out 1040ez form 6,000     11. How to fill out 1040ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How to fill out 1040ez form 9,000     12. How to fill out 1040ez form Subtract line 11 from line 10. How to fill out 1040ez form If zero or less, enter -0- 12. How to fill out 1040ez form -0-     13. How to fill out 1040ez form Enter the smaller of line 10 or line 11 13. How to fill out 1040ez form 6,000     14. How to fill out 1040ez form Enter one-half of line 13 14. How to fill out 1040ez form 3,000     15. How to fill out 1040ez form Enter the smaller of line 2 or line 14 15. How to fill out 1040ez form 3,000     16. How to fill out 1040ez form Multiply line 12 by 85% (. How to fill out 1040ez form 85). How to fill out 1040ez form If line 12 is zero, enter -0- 16. How to fill out 1040ez form -0-     17. How to fill out 1040ez form Add lines 15 and 16 17. How to fill out 1040ez form 3,000     18. How to fill out 1040ez form Multiply line 1 by 85% (. How to fill out 1040ez form 85) 18. How to fill out 1040ez form 9,350     19. How to fill out 1040ez form Taxable benefits. How to fill out 1040ez form Enter the smaller of line 17 or line 18. How to fill out 1040ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How to fill out 1040ez form $3,000       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How to fill out 1040ez form         Jane Jackson's Filled-in Worksheet 2. How to fill out 1040ez form Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. How to fill out 1040ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. How to fill out 1040ez form $2,000           Note. How to fill out 1040ez form If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. How to fill out 1040ez form Otherwise, go on to line 2. How to fill out 1040ez form             2. How to fill out 1040ez form Enter one-half of line 1 2. How to fill out 1040ez form 1,000   3. How to fill out 1040ez form Enter your adjusted gross income for the earlier year 3. How to fill out 1040ez form 23,000   4. How to fill out 1040ez form Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. How to fill out 1040ez form S. How to fill out 1040ez form savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. How to fill out 1040ez form -0-   5. How to fill out 1040ez form Enter any tax-exempt interest received in the earlier year 5. How to fill out 1040ez form -0-   6. How to fill out 1040ez form Add lines 2 through 5 6. How to fill out 1040ez form 24,000   7. How to fill out 1040ez form Enter your taxable benefits for the earlier year that you previously reported 7. How to fill out 1040ez form -0-   8. How to fill out 1040ez form Subtract line 7 from line 6 8. How to fill out 1040ez form 24,000   9. How to fill out 1040ez form If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. How to fill out 1040ez form 25,000     Note. How to fill out 1040ez form If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. How to fill out 1040ez form 85) and enter the result on line 17. How to fill out 1040ez form Then go to line 18. How to fill out 1040ez form         10. How to fill out 1040ez form Is the amount on line 8 more than the amount on line 9?       No. How to fill out 1040ez form Skip lines 10 through 20 and enter -0- on line 21. How to fill out 1040ez form       Yes. How to fill out 1040ez form Subtract line 9 from line 8 10. How to fill out 1040ez form     11. How to fill out 1040ez form Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. How to fill out 1040ez form     12. How to fill out 1040ez form Subtract line 11 from line 10. How to fill out 1040ez form If zero or less, enter -0- 12. How to fill out 1040ez form     13. How to fill out 1040ez form Enter the smaller of line 10 or line 11 13. How to fill out 1040ez form     14. How to fill out 1040ez form Enter one-half of line 13 14. How to fill out 1040ez form     15. How to fill out 1040ez form Enter the smaller of line 2 or line 14 15. How to fill out 1040ez form     16. How to fill out 1040ez form Multiply line 12 by 85% (. How to fill out 1040ez form 85). How to fill out 1040ez form If line 12 is zero, enter -0- 16. How to fill out 1040ez form     17. How to fill out 1040ez form Add lines 15 and 16 17. How to fill out 1040ez form     18. How to fill out 1040ez form Multiply line 1 by 85% (. How to fill out 1040ez form 85) 18. How to fill out 1040ez form     19. How to fill out 1040ez form Refigured taxable benefits. How to fill out 1040ez form Enter the smaller of line 17 or line 18 19. How to fill out 1040ez form     20. How to fill out 1040ez form Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. How to fill out 1040ez form     21. How to fill out 1040ez form Additional taxable benefits. How to fill out 1040ez form Subtract line 20 from line 19. How to fill out 1040ez form Also enter this amount on Worksheet 4, line 20 21. How to fill out 1040ez form -0-     Do not file an amended return for this earlier year. How to fill out 1040ez form Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. How to fill out 1040ez form   Jane Jackson's Filled-in Worksheet 4. How to fill out 1040ez form Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3)     Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet. How to fill out 1040ez form 1. How to fill out 1040ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2013, minus the lump-sum payment for years before 2013 1. How to fill out 1040ez form $9,000         Note. How to fill out 1040ez form If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. How to fill out 1040ez form Otherwise, go on to line 2. How to fill out 1040ez form           2. How to fill out 1040ez form Enter one-half of line 1 2. How to fill out 1040ez form 4,500   3. How to fill out 1040ez form Enter the amount from Worksheet 1, line 3 3. How to fill out 1040ez form 25,500   4. How to fill out 1040ez form Enter the amount from Worksheet 1, line 4 4. How to fill out 1040ez form -0-   5. How to fill out 1040ez form Enter the amount from Worksheet 1, line 5 5. How to fill out 1040ez form -0-   6. How to fill out 1040ez form Combine lines 2, 3, 4, and 5 6. How to fill out 1040ez form 30,000   7. How to fill out 1040ez form Enter the amount from Worksheet 1, line 7 7. How to fill out 1040ez form -0-   8. How to fill out 1040ez form Subtract line 7 from line 6 8. How to fill out 1040ez form 30,000   9. How to fill out 1040ez form Enter the amount from Worksheet 1, line 9. How to fill out 1040ez form But if you are married filing separately and lived with your spouse at any time during 2013, skip lines 9 through 16; multiply line 8 by 85% (. How to fill out 1040ez form 85) and enter the result on line 17. How to fill out 1040ez form Then, go to line 18 9. How to fill out 1040ez form 25,000   10. How to fill out 1040ez form Is the amount on line 8 more than the amount on line 9? No. How to fill out 1040ez form Skip lines 10 through 18, enter -0- on line 19, and go to line 20. How to fill out 1040ez form  Yes. How to fill out 1040ez form Subtract line 9 from line 8 10. How to fill out 1040ez form 5,000   11. How to fill out 1040ez form Enter the amount from Worksheet 1, line 11 11. How to fill out 1040ez form 9,000   12. How to fill out 1040ez form Subtract line 11 from line 10. How to fill out 1040ez form If zero or less, enter -0- 12. How to fill out 1040ez form -0-   13. How to fill out 1040ez form Enter the smaller of line 10 or line 11 13. How to fill out 1040ez form 5,000   14. How to fill out 1040ez form Enter one-half of line 13 14. How to fill out 1040ez form 2,500   15. How to fill out 1040ez form Enter the smaller of line 2 or line 14 15. How to fill out 1040ez form 2,500   16. How to fill out 1040ez form Multiply line 12 by 85% (. How to fill out 1040ez form 85). How to fill out 1040ez form If line 12 is zero, enter -0- 16. How to fill out 1040ez form -0-   17. How to fill out 1040ez form Add lines 15 and 16 17. How to fill out 1040ez form 2,500   18. How to fill out 1040ez form Multiply line 1 by 85% (. How to fill out 1040ez form 85) 18. How to fill out 1040ez form 7,650   19. How to fill out 1040ez form Enter the smaller of line 17 or line 18 19. How to fill out 1040ez form 2,500   20. How to fill out 1040ez form Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for which the lump-sum payment was received 20. How to fill out 1040ez form -0-   21. How to fill out 1040ez form Taxable benefits under lump-sum election method. How to fill out 1040ez form Add lines 19 and 20 21. How to fill out 1040ez form $2,500   Next. How to fill out 1040ez form Is line 21 above smaller than Worksheet 1, line 19? No. How to fill out 1040ez form Do not use this method to figure your taxable benefits. How to fill out 1040ez form Follow the instructions on Worksheet 1 to report your benefits. How to fill out 1040ez form  Yes. How to fill out 1040ez form You can elect to report your taxable benefits under this method. How to fill out 1040ez form To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. How to fill out 1040ez form If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. How to fill out 1040ez form Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. How to fill out 1040ez form Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. How to fill out 1040ez form If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How to fill out 1040ez form   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. How to fill out 1040ez form Disability payments. How to fill out 1040ez form   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. How to fill out 1040ez form If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. How to fill out 1040ez form If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. How to fill out 1040ez form Claim the deduction or credit in the same way explained under Repayment of benefits received in an earlier year in the section Repayments More Than Gross Benefits , later. How to fill out 1040ez form Legal expenses. How to fill out 1040ez form   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. How to fill out 1040ez form   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. How to fill out 1040ez form Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. How to fill out 1040ez form If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. How to fill out 1040ez form Do not use Worksheet 1 in this case. How to fill out 1040ez form If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. How to fill out 1040ez form If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. How to fill out 1040ez form Joint return. How to fill out 1040ez form   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. How to fill out 1040ez form You do this to get your net benefits when figuring if your combined benefits are taxable. How to fill out 1040ez form Example. How to fill out 1040ez form John and Mary file a joint return for 2013. How to fill out 1040ez form John received Form SSA-1099 showing $3,000 in box 5. How to fill out 1040ez form Mary also received Form SSA-1099 and the amount in box 5 was ($500). How to fill out 1040ez form John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. How to fill out 1040ez form Repayment of benefits received in an earlier year. How to fill out 1040ez form   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. How to fill out 1040ez form Deduction $3,000 or less. How to fill out 1040ez form   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. How to fill out 1040ez form Claim it on Schedule A (Form 1040), line 23. How to fill out 1040ez form Deduction more than $3,000. How to fill out 1040ez form   If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. How to fill out 1040ez form Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. How to fill out 1040ez form For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. How to fill out 1040ez form Then refigure the tax for that year. How to fill out 1040ez form Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. How to fill out 1040ez form Subtract the result in (c) from the result in (a). How to fill out 1040ez form   Compare the tax figured in methods (1) and (2). How to fill out 1040ez form Your tax for 2013 is the smaller of the two amounts. How to fill out 1040ez form If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. How to fill out 1040ez form 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 fill out 1040ez form Check box d and enter “I. How to fill out 1040ez form R. How to fill out 1040ez form C. How to fill out 1040ez form 1341” in the space next to that box. How to fill out 1040ez form If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. How to fill out 1040ez form Worksheets Blank Worksheets 1 through 4 are provided in this section: Worksheet 1, Figuring Your Taxable Benefits; Worksheet 2, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993); Worksheet 3, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994); Worksheet 4, Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3). How to fill out 1040ez form Worksheet 1. How to fill out 1040ez form Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How to fill out 1040ez form Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How to fill out 1040ez form None of your benefits are taxable for 2013. How to fill out 1040ez form For more information, see Repayments More Than Gross Benefits . How to fill out 1040ez form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to fill out 1040ez form S. How to fill out 1040ez form Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How to fill out 1040ez form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to fill out 1040ez form 1. How to fill out 1040ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to fill out 1040ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How to fill out 1040ez form           2. How to fill out 1040ez form Enter one-half of line 1 2. How to fill out 1040ez form       3. How to fill out 1040ez form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How to fill out 1040ez form       4. How to fill out 1040ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How to fill out 1040ez form       5. How to fill out 1040ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How to fill out 1040ez form       6. How to fill out 1040ez form Combine lines 2, 3, 4, and 5 6. How to fill out 1040ez form       7. How to fill out 1040ez form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to fill out 1040ez form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How to fill out 1040ez form       8. How to fill out 1040ez form Is the amount on line 7 less than the amount on line 6?             No. How to fill out 1040ez form None of your social security benefits are taxable. How to fill out 1040ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to fill out 1040ez form             Yes. How to fill out 1040ez form Subtract line 7 from line 6 8. How to fill out 1040ez form       9. How to fill out 1040ez form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How to fill out 1040ez form         Note. How to fill out 1040ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How to fill out 1040ez form 85) and enter the result on line 17. How to fill out 1040ez form Then go to line 18. How to fill out 1040ez form         10. How to fill out 1040ez form Is the amount on line 9 less than the amount on line 8?             No. How to fill out 1040ez form None of your benefits are taxable. How to fill out 1040ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to fill out 1040ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How to fill out 1040ez form             Yes. How to fill out 1040ez form Subtract line 9 from line 8 10. How to fill out 1040ez form       11. How to fill out 1040ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How to fill out 1040ez form       12. How to fill out 1040ez form Subtract line 11 from line 10. How to fill out 1040ez form If zero or less, enter -0- 12. How to fill out 1040ez form       13. How to fill out 1040ez form Enter the smaller of line 10 or line 11 13. How to fill out 1040ez form       14. How to fill out 1040ez form Enter one-half of line 13 14. How to fill out 1040ez form       15. How to fill out 1040ez form Enter the smaller of line 2 or line 14 15. How to fill out 1040ez form       16. How to fill out 1040ez form Multiply line 12 by 85% (. How to fill out 1040ez form 85). How to fill out 1040ez form If line 12 is zero, enter -0- 16. How to fill out 1040ez form       17. How to fill out 1040ez form Add lines 15 and 16 17. How to fill out 1040ez form       18. How to fill out 1040ez form Multiply line 1 by 85% (. How to fill out 1040ez form 85) 18. How to fill out 1040ez form       19. How to fill out 1040ez form Taxable benefits. How to fill out 1040ez form Enter the smaller of line 17 or line 18. How to fill out 1040ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How to fill out 1040ez form         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How to fill out 1040ez form         Worksheet 2. How to fill out 1040ez form Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. How to fill out 1040ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. How to fill out 1040ez form             Note. How to fill out 1040ez form If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. How to fill out 1040ez form Otherwise, go on to line 2. How to fill out 1040ez form             2. How to fill out 1040ez form Enter one-half of line 1 2. How to fill out 1040ez form     3. How to fill out 1040ez form Enter your adjusted gross income for the earlier year 3. How to fill out 1040ez form     4. How to fill out 1040ez form Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. How to fill out 1040ez form S. How to fill out 1040ez form savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. How to fill out 1040ez form     5. How to fill out 1040ez form Enter any tax-exempt interest received in the earlier year 5. How to fill out 1040ez form     6. How to fill out 1040ez form Add lines 2 through 5 6. How to fill out 1040ez form     7. How to fill out 1040ez form Enter your taxable benefits for the earlier year that you previously reported 7. How to fill out 1040ez form     8. How to fill out 1040ez form Subtract line 7 from line 6 8. How to fill out 1040ez form     9. How to fill out 1040ez form If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. How to fill out 1040ez form       Note. How to fill out 1040ez form If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. How to fill out 1040ez form 85) and enter the result on line 17. How to fill out 1040ez form Then go to line 18. How to fill out 1040ez form         10. How to fill out 1040ez form Is the amount on line 8 more than the amount on line 9?       No. How to fill out 1040ez form Skip lines 10 through 20 and enter -0- on line 21. How to fill out 1040ez form       Yes. How to fill out 1040ez form Subtract line 9 from line 8 10. How to fill out 1040ez form     11. How to fill out 1040ez form Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. How to fill out 1040ez form     12. How to fill out 1040ez form Subtract line 11 from line 10. How to fill out 1040ez form If zero or less, enter -0- 12. How to fill out 1040ez form     13. How to fill out 1040ez form Enter the smaller of line 10 or line 11 13. How to fill out 1040ez form     14. How to fill out 1040ez form Enter one-half of line 13 14. How to fill out 1040ez form     15. How to fill out 1040ez form Enter the smaller of line 2 or line 14 15. How to fill out 1040ez form     16. How to fill out 1040ez form Multiply line 12 by 85% (. How to fill out 1040ez form 85). How to fill out 1040ez form If line 12 is zero, enter -0- 16. How to fill out 1040ez form     17. How to fill out 1040ez form Add lines 15 and 16 17. How to fill out 1040ez form     18. How to fill out 1040ez form Multiply line 1 by 85% (. How to fill out 1040ez form 85) 18. How to fill out 1040ez form     19. How to fill out 1040ez form Refigured taxable benefits. How to fill out 1040ez form Enter the smaller of line 17 or line 18 19. How to fill out 1040ez form     20. How to fill out 1040ez form Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. How to fill out 1040ez form     21. How to fill out 1040ez form Additional taxable benefits. How to fill out 1040ez form Subtract line 20 from line 19. How to fill out 1040ez form Also enter this amount on Worksheet 4, line 20 21. How to fill out 1040ez form       Do not file an amended return for this earlier year. How to fill out 1040ez form Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. How to fill out 1040ez form   Worksheet 3. How to fill out 1040ez form Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. How to fill out 1040ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. How to fill out 1040ez form           Note. How to fill out 1040ez form If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. How to fill out 1040ez form Otherwise, go on to line 2. How to fill out 1040ez form           2. How to fill out 1040ez form Enter one-half of line 1 2. How to fill out 1040ez form     3. How to fill out 1040ez form Enter your adjusted gross income for the earlier year 3. How to fill out 1040ez form     4. How to fill out 1040ez form Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. How to fill out 1040ez form S. How to fill out 1040ez form savings bond interest (Form 8815) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. How to fill out 1040ez form     5. How to fill out 1040ez form Enter any tax-exempt interest received in the earlier year 5. How to fill out 1040ez form     6. How to fill out 1040ez form Add lines 2 through 5 6. How to fill out 1040ez form     7. How to fill out 1040ez form Enter your taxable benefits for the earlier year that you previously reported 7. How to fill out 1040ez form     8. How to fill out 1040ez form Subtract line 7 from line 6 8. How to fill out 1040ez form     9. How to fill out 1040ez form Enter $25,000 ($32,000 if married filing jointly for the earlier year; $-0- if married filing separately for the earlier year and you lived with your spouse at any time during the earlier year) 9. How to fill out 1040ez form     10. How to fill out 1040ez form Is the amount on line 8 more than the amount on line 9? No. How to fill out 1040ez form Skip lines 10 through 13 and enter -0- on line 14. How to fill out 1040ez form  Yes. How to fill out 1040ez form Subtract line 9 from line 8. How to fill out 1040ez form 10. How to fill out 1040ez form     11. How to fill out 1040ez form Enter one-half of line 10 11. How to fill out 1040ez form     12. How to fill out 1040ez form Refigured taxable benefits. How to fill out 1040ez form Enter the smaller of line 2 or line 11 12. How to fill out 1040ez form     13. How to fill out 1040ez form Enter your taxable benefits for the earlier year (or as refigured due to a previous

Publication 17 (2013), Your Federal Income Tax

For Individuals

For use in preparing 2013 Returns


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The How To Fill Out 1040ez Form

How to fill out 1040ez form 8. How to fill out 1040ez form   Foreign Insurance Taxes Table of Contents Premium. How to fill out 1040ez form Tax is imposed on insurance policies issued by foreign insurers. How to fill out 1040ez form Any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit they are made, signed, issued, or sold, is liable for the tax. How to fill out 1040ez form The following tax rates apply to each dollar (or fraction thereof) of the premium paid. How to fill out 1040ez form Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. How to fill out 1040ez form For example, on a premium payment of $10. How to fill out 1040ez form 10, the tax is 44 cents. How to fill out 1040ez form Life, sickness, and accident insurance, and annuity contracts: 1 cent. How to fill out 1040ez form For example, on a premium payment of $10. How to fill out 1040ez form 10, the tax is 11 cents. How to fill out 1040ez form Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. How to fill out 1040ez form However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. How to fill out 1040ez form Premium. How to fill out 1040ez form   Premium means the agreed price or consideration for assuming and carrying the risk or obligation. How to fill out 1040ez form It includes any additional charge or assessment payable under the contract, whether in one sum or installments. How to fill out 1040ez form If premiums are refunded, claim the tax paid on those premiums as an overpayment against tax due on other premiums paid or file a claim for refund. How to fill out 1040ez form When liability attaches. How to fill out 1040ez form   The liability for this tax attaches when the premium payment is transferred to the foreign insurer or reinsurer (including transfers to any bank, trust fund, or similar recipient designated by the foreign insurer or reinsurer) or to any nonresident agent, solicitor, or broker. How to fill out 1040ez form A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. How to fill out 1040ez form Who must file. How to fill out 1040ez form   The person who pays the premium to the foreign insurer (or to any nonresident person such as a foreign broker) must pay the tax and file the return. How to fill out 1040ez form Otherwise, any person who issued or sold the policy, or who is insured under the policy, is required to pay the tax and file the return. How to fill out 1040ez form    The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. How to fill out 1040ez form These records must clearly establish the type of policy or instrument, the gross premium paid, the identity of the insured and insurer, and the total premium charged. How to fill out 1040ez form If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. How to fill out 1040ez form   The records must be kept at the place of business or other convenient location for at least 3 years after the later of the date any part of the tax became due, or the date any part of the tax was paid. How to fill out 1040ez form During this period, the records must be readily accessible to the IRS. How to fill out 1040ez form   The person having control or possession of a policy or instrument subject to this tax must keep the policy for at least 3 years after the date any part of the tax on it was paid. How to fill out 1040ez form For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. How to fill out 1040ez form Rul. How to fill out 1040ez form 2008-15. How to fill out 1040ez form You can find Rev. How to fill out 1040ez form Rul. How to fill out 1040ez form 2008-15 on page 633 of I. How to fill out 1040ez form R. How to fill out 1040ez form B. How to fill out 1040ez form 2008-12 at www. How to fill out 1040ez form irs. How to fill out 1040ez form gov/pub/irs-irbs/irb08-12. How to fill out 1040ez form pdf. How to fill out 1040ez form Treaty-based positions under IRC 6114. How to fill out 1040ez form   You may have to file an annual report disclosing the amount of premiums exempt from United States excise tax as a result of the application of a treaty with the United States that overrides (or otherwise modifies) any provision of the Internal Revenue Code. How to fill out 1040ez form   Attach any disclosure statement to the first quarter Form 720. How to fill out 1040ez form You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. How to fill out 1040ez form See the Instructions for Form 720 for information on how and where to file. How to fill out 1040ez form   See Revenue Procedure 92-14 in Cumulative Bulletin 1992-1 for procedures you can use to claim a refund of this tax under certain U. How to fill out 1040ez form S. How to fill out 1040ez form treaties. How to fill out 1040ez form Prev  Up  Next   Home   More Online Publications