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Irs Mailing Address 1040ez

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Irs Mailing Address 1040ez

Irs mailing address 1040ez 11. Irs mailing address 1040ez   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Irs mailing address 1040ez It explains the following topics. Irs mailing address 1040ez How to figure whether your benefits are taxable. Irs mailing address 1040ez How to use the social security benefits worksheet (with examples). Irs mailing address 1040ez How to report your taxable benefits. Irs mailing address 1040ez How to treat repayments that are more than the benefits you received during the year. Irs mailing address 1040ez Social security benefits include monthly retirement, survivor, and disability benefits. Irs mailing address 1040ez They do not include supplemental security income (SSI) payments, which are not taxable. Irs mailing address 1040ez Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Irs mailing address 1040ez They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Irs mailing address 1040ez If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. Irs mailing address 1040ez These forms show the amounts received and repaid, and taxes withheld for the year. Irs mailing address 1040ez You may receive more than one of these forms for the same year. Irs mailing address 1040ez You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. Irs mailing address 1040ez See the Appendix at the end of Publication 915 for more information. Irs mailing address 1040ez Note. Irs mailing address 1040ez When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Irs mailing address 1040ez What is not covered in this chapter. Irs mailing address 1040ez   This chapter does not cover the tax rules for the following railroad retirement benefits. Irs mailing address 1040ez Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. Irs mailing address 1040ez Tier 2 benefits. Irs mailing address 1040ez Vested dual benefits. Irs mailing address 1040ez Supplemental annuity benefits. Irs mailing address 1040ez For information on these benefits, see Publication 575, Pension and Annuity Income. Irs mailing address 1040ez   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Irs mailing address 1040ez For information about these benefits, see Publication 519, U. Irs mailing address 1040ez S. Irs mailing address 1040ez Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Irs mailing address 1040ez   This chapter also does not cover the tax rules for foreign social security benefits. Irs mailing address 1040ez These benefits are taxable as annuities, unless they are exempt from U. Irs mailing address 1040ez S. Irs mailing address 1040ez tax or treated as a U. Irs mailing address 1040ez S. Irs mailing address 1040ez social security benefit under a tax treaty. Irs mailing address 1040ez Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Irs mailing address 1040ez When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Irs mailing address 1040ez S. Irs mailing address 1040ez 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. Irs mailing address 1040ez Children's benefits. Irs mailing address 1040ez   The rules in this chapter apply to benefits received by children. Irs mailing address 1040ez See Who is taxed , later. Irs mailing address 1040ez Figuring total income. Irs mailing address 1040ez   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. Irs mailing address 1040ez If the total is more than your base amount, part of your benefits may be taxable. Irs mailing address 1040ez    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. Irs mailing address 1040ez 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. Irs mailing address 1040ez    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. Irs mailing address 1040ez If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Irs mailing address 1040ez Base amount. Irs mailing address 1040ez   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. Irs mailing address 1040ez Worksheet 11-1. Irs mailing address 1040ez   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. Irs mailing address 1040ez This is a quick way to check whether some of your benefits may be taxable. Irs mailing address 1040ez Worksheet 11-1. Irs mailing address 1040ez A Quick Way To Check if Your Benefits May Be Taxable A. Irs mailing address 1040ez Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Irs mailing address 1040ez Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Irs mailing address 1040ez (If you received more than one form, combine the amounts from box 5 and enter the total. Irs mailing address 1040ez ) A. Irs mailing address 1040ez   Note. Irs mailing address 1040ez If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Irs mailing address 1040ez B. Irs mailing address 1040ez Enter one-half of the amount on line A B. Irs mailing address 1040ez   C. Irs mailing address 1040ez Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Irs mailing address 1040ez   D. Irs mailing address 1040ez Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Irs mailing address 1040ez   E. Irs mailing address 1040ez Add lines B, C, and D E. Irs mailing address 1040ez   Note. Irs mailing address 1040ez Compare the amount on line E to your base amount for your filing status. Irs mailing address 1040ez 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. Irs mailing address 1040ez If the amount on line E is more than your base amount, some of your benefits may be taxable. Irs mailing address 1040ez You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Irs mailing address 1040ez 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. Irs mailing address 1040ez Example. Irs mailing address 1040ez You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Irs mailing address 1040ez In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Irs mailing address 1040ez Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Irs mailing address 1040ez You also received a taxable pension of $22,800 and interest income of $500. Irs mailing address 1040ez You did not have any tax-exempt interest income. Irs mailing address 1040ez Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. Irs mailing address 1040ez 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. Irs mailing address 1040ez Filled-in Worksheet 11-1. Irs mailing address 1040ez A Quick Way To Check if Your Benefits May Be Taxable A. Irs mailing address 1040ez Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Irs mailing address 1040ez Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Irs mailing address 1040ez (If you received more than one form, combine the amounts from box 5 and enter the total. Irs mailing address 1040ez ) A. Irs mailing address 1040ez $11,000 Note. Irs mailing address 1040ez If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Irs mailing address 1040ez B. Irs mailing address 1040ez Enter one-half of the amount on line A B. Irs mailing address 1040ez 5,500 C. Irs mailing address 1040ez Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Irs mailing address 1040ez 23,300 D. Irs mailing address 1040ez Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Irs mailing address 1040ez -0- E. Irs mailing address 1040ez Add lines B, C, and D E. Irs mailing address 1040ez $28,800 Note. Irs mailing address 1040ez Compare the amount on line E to your base amount for your filing status. Irs mailing address 1040ez 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. Irs mailing address 1040ez If the amount on line E is more than your base amount, some of your benefits may be taxable. Irs mailing address 1040ez You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Irs mailing address 1040ez 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. Irs mailing address 1040ez Who is taxed. Irs mailing address 1040ez   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. Irs mailing address 1040ez 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. Irs mailing address 1040ez 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. Irs mailing address 1040ez Repayment of benefits. Irs mailing address 1040ez   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Irs mailing address 1040ez It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Irs mailing address 1040ez If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Irs mailing address 1040ez   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. Irs mailing address 1040ez Your repayments are shown in box 4. Irs mailing address 1040ez The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Irs mailing address 1040ez Use the amount in box 5 to figure whether any of your benefits are taxable. Irs mailing address 1040ez Tax withholding and estimated tax. Irs mailing address 1040ez   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. Irs mailing address 1040ez If you choose to do this, you must complete a Form W-4V. Irs mailing address 1040ez   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. Irs mailing address 1040ez For details, see Publication 505 or the instructions for Form 1040-ES. Irs mailing address 1040ez How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Irs mailing address 1040ez You cannot use Form 1040EZ. Irs mailing address 1040ez Reporting on Form 1040. Irs mailing address 1040ez   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. Irs mailing address 1040ez 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. Irs mailing address 1040ez Reporting on Form 1040A. Irs mailing address 1040ez   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. Irs mailing address 1040ez 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. Irs mailing address 1040ez Benefits not taxable. Irs mailing address 1040ez   If you are filing Form 1040EZ, do not report any benefits on your tax return. Irs mailing address 1040ez 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. Irs mailing address 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs mailing address 1040ez 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. Irs mailing address 1040ez 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. Irs mailing address 1040ez Generally, the higher that total amount, the greater the taxable part of your benefits. Irs mailing address 1040ez Maximum taxable part. Irs mailing address 1040ez   Generally, up to 50% of your benefits will be taxable. Irs mailing address 1040ez However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Irs mailing address 1040ez 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). Irs mailing address 1040ez You are married filing separately and lived with your spouse at any time during 2013. Irs mailing address 1040ez Which worksheet to use. Irs mailing address 1040ez   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. Irs mailing address 1040ez You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. Irs mailing address 1040ez You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Irs mailing address 1040ez 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. Irs mailing address 1040ez Situation (1) does not apply and you take an exclusion for interest from qualified U. Irs mailing address 1040ez S. Irs mailing address 1040ez 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. Irs mailing address 1040ez In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. Irs mailing address 1040ez You received a lump-sum payment for an earlier year. Irs mailing address 1040ez In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. Irs mailing address 1040ez See Lump-sum election next. Irs mailing address 1040ez Lump-sum election. Irs mailing address 1040ez   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. Irs mailing address 1040ez    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. Irs mailing address 1040ez No part of the lump-sum death benefit is subject to tax. Irs mailing address 1040ez   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Irs mailing address 1040ez 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. Irs mailing address 1040ez You can elect this method if it lowers your taxable benefits. Irs mailing address 1040ez Making the election. Irs mailing address 1040ez   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. Irs mailing address 1040ez That discussion also explains how to make the election. Irs mailing address 1040ez    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Irs mailing address 1040ez Do not file an amended return for the earlier year. Irs mailing address 1040ez Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. Irs mailing address 1040ez Example 1. Irs mailing address 1040ez George White is single and files Form 1040 for 2013. Irs mailing address 1040ez He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. Irs mailing address 1040ez The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. Irs mailing address 1040ez To figure his taxable benefits, George completes the worksheet shown here. Irs mailing address 1040ez Filled-in Worksheet 1. Irs mailing address 1040ez Figuring Your Taxable Benefits 1. Irs mailing address 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs mailing address 1040ez Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. Irs mailing address 1040ez Enter one-half of line 1 2,990 3. Irs mailing address 1040ez Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Irs mailing address 1040ez     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. Irs mailing address 1040ez Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Irs mailing address 1040ez Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Irs mailing address 1040ez Combine lines 2, 3, 4, and 5 31,980 7. Irs mailing address 1040ez Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Irs mailing address 1040ez     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Irs mailing address 1040ez Is the amount on line 7 less than the amount on line 6?     No. Irs mailing address 1040ez None of your social security benefits are taxable. Irs mailing address 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs mailing address 1040ez   Yes. Irs mailing address 1040ez Subtract line 7 from line 6 31,980 9. Irs mailing address 1040ez If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. Irs mailing address 1040ez 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% (. Irs mailing address 1040ez 85) and enter the result on line 17. Irs mailing address 1040ez Then go to line 18. Irs mailing address 1040ez   10. Irs mailing address 1040ez Is the amount on line 9 less than the amount on line 8?     No. Irs mailing address 1040ez None of your benefits are taxable. Irs mailing address 1040ez Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs mailing address 1040ez 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. Irs mailing address 1040ez     Yes. Irs mailing address 1040ez Subtract line 9 from line 8 6,980 11. Irs mailing address 1040ez Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. Irs mailing address 1040ez Subtract line 11 from line 10. Irs mailing address 1040ez If zero or less, enter -0- -0- 13. Irs mailing address 1040ez Enter the smaller of line 10 or line 11 6,980 14. Irs mailing address 1040ez Enter one-half of line 13 3,490 15. Irs mailing address 1040ez Enter the smaller of line 2 or line 14 2,990 16. Irs mailing address 1040ez Multiply line 12 by 85% (. Irs mailing address 1040ez 85). Irs mailing address 1040ez If line 12 is zero, enter -0- -0- 17. Irs mailing address 1040ez Add lines 15 and 16 2,990 18. Irs mailing address 1040ez Multiply line 1 by 85% (. Irs mailing address 1040ez 85) 5,083 19. Irs mailing address 1040ez Taxable benefits. Irs mailing address 1040ez Enter the smaller of line 17 or line 18. Irs mailing address 1040ez Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. Irs mailing address 1040ez On line 20a of his Form 1040, George enters his net benefits of $5,980. Irs mailing address 1040ez On line 20b, he enters his taxable benefits of $2,990. Irs mailing address 1040ez Example 2. Irs mailing address 1040ez Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Irs mailing address 1040ez Ray is retired and received a fully taxable pension of $15,500. Irs mailing address 1040ez He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Irs mailing address 1040ez Alice worked during the year and had wages of $14,000. Irs mailing address 1040ez She made a deductible payment to her IRA account of $1,000. Irs mailing address 1040ez Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Irs mailing address 1040ez They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Irs mailing address 1040ez They find none of Ray's social security benefits are taxable. Irs mailing address 1040ez On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Irs mailing address 1040ez Filled-in Worksheet 1. Irs mailing address 1040ez Figuring Your Taxable Benefits 1. Irs mailing address 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs mailing address 1040ez Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. Irs mailing address 1040ez Enter one-half of line 1 2,800 3. Irs mailing address 1040ez Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Irs mailing address 1040ez     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. Irs mailing address 1040ez Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Irs mailing address 1040ez Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Irs mailing address 1040ez Combine lines 2, 3, 4, and 5 32,550 7. Irs mailing address 1040ez Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Irs mailing address 1040ez     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. Irs mailing address 1040ez Is the amount on line 7 less than the amount on line 6?     No. Irs mailing address 1040ez None of your social security benefits are taxable. Irs mailing address 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs mailing address 1040ez   Yes. Irs mailing address 1040ez Subtract line 7 from line 6 31,550 9. Irs mailing address 1040ez If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Irs mailing address 1040ez 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% (. Irs mailing address 1040ez 85) and enter the result on line 17. Irs mailing address 1040ez Then go to line 18. Irs mailing address 1040ez   10. Irs mailing address 1040ez Is the amount on line 9 less than the amount on line 8?     No. Irs mailing address 1040ez None of your benefits are taxable. Irs mailing address 1040ez Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs mailing address 1040ez 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. Irs mailing address 1040ez     Yes. Irs mailing address 1040ez Subtract line 9 from line 8   11. Irs mailing address 1040ez Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. Irs mailing address 1040ez Subtract line 11 from line 10. Irs mailing address 1040ez If zero or less, enter -0-   13. Irs mailing address 1040ez Enter the smaller of line 10 or line 11   14. Irs mailing address 1040ez Enter one-half of line 13   15. Irs mailing address 1040ez Enter the smaller of line 2 or line 14   16. Irs mailing address 1040ez Multiply line 12 by 85% (. Irs mailing address 1040ez 85). Irs mailing address 1040ez If line 12 is zero, enter -0-   17. Irs mailing address 1040ez Add lines 15 and 16   18. Irs mailing address 1040ez Multiply line 1 by 85% (. Irs mailing address 1040ez 85)   19. Irs mailing address 1040ez Taxable benefits. Irs mailing address 1040ez Enter the smaller of line 17 or line 18. Irs mailing address 1040ez Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. Irs mailing address 1040ez Joe and Betty Johnson file a joint return on Form 1040 for 2013. Irs mailing address 1040ez Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Irs mailing address 1040ez Joe's Form RRB-1099 shows $10,000 in box 5. Irs mailing address 1040ez Betty is a retired government worker and receives a fully taxable pension of $38,000. Irs mailing address 1040ez They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Irs mailing address 1040ez S. Irs mailing address 1040ez savings bond. Irs mailing address 1040ez The savings bond interest qualified for the exclusion. Irs mailing address 1040ez They figure their taxable benefits by completing Worksheet 1. Irs mailing address 1040ez Because they have qualified U. Irs mailing address 1040ez S. Irs mailing address 1040ez 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. Irs mailing address 1040ez On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Irs mailing address 1040ez Filled-in Worksheet 1. Irs mailing address 1040ez 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. Irs mailing address 1040ez • 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). Irs mailing address 1040ez None of your benefits are taxable for 2013. Irs mailing address 1040ez For more information, see Repayments More Than Gross Benefits. Irs mailing address 1040ez • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs mailing address 1040ez S. Irs mailing address 1040ez 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. Irs mailing address 1040ez Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs mailing address 1040ez 1. Irs mailing address 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs mailing address 1040ez Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. Irs mailing address 1040ez Enter one-half of line 1 5,000 3. Irs mailing address 1040ez Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Irs mailing address 1040ez     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. Irs mailing address 1040ez Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Irs mailing address 1040ez Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Irs mailing address 1040ez Combine lines 2, 3, 4, and 5 45,500 7. Irs mailing address 1040ez Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Irs mailing address 1040ez     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Irs mailing address 1040ez Is the amount on line 7 less than the amount on line 6?     No. Irs mailing address 1040ez None of your social security benefits are taxable. Irs mailing address 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs mailing address 1040ez   Yes. Irs mailing address 1040ez Subtract line 7 from line 6 45,500 9. Irs mailing address 1040ez If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Irs mailing address 1040ez 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% (. Irs mailing address 1040ez 85) and enter the result on line 17. Irs mailing address 1040ez Then go to line 18. Irs mailing address 1040ez   10. Irs mailing address 1040ez Is the amount on line 9 less than the amount on line 8?     No. Irs mailing address 1040ez None of your benefits are taxable. Irs mailing address 1040ez Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs mailing address 1040ez 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. Irs mailing address 1040ez     Yes. Irs mailing address 1040ez Subtract line 9 from line 8 13,500 11. Irs mailing address 1040ez Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. Irs mailing address 1040ez Subtract line 11 from line 10. Irs mailing address 1040ez If zero or less, enter -0- 1,500 13. Irs mailing address 1040ez Enter the smaller of line 10 or line 11 12,000 14. Irs mailing address 1040ez Enter one-half of line 13 6,000 15. Irs mailing address 1040ez Enter the smaller of line 2 or line 14 5,000 16. Irs mailing address 1040ez Multiply line 12 by 85% (. Irs mailing address 1040ez 85). Irs mailing address 1040ez If line 12 is zero, enter -0- 1,275 17. Irs mailing address 1040ez Add lines 15 and 16 6,275 18. Irs mailing address 1040ez Multiply line 1 by 85% (. Irs mailing address 1040ez 85) 8,500 19. Irs mailing address 1040ez Taxable benefits. Irs mailing address 1040ez Enter the smaller of line 17 or line 18. Irs mailing address 1040ez Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Irs mailing address 1040ez Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Irs mailing address 1040ez Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Irs mailing address 1040ez Disability payments. Irs mailing address 1040ez   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. Irs mailing address 1040ez 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. Irs mailing address 1040ez If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Irs mailing address 1040ez Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. Irs mailing address 1040ez Legal expenses. Irs mailing address 1040ez   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. Irs mailing address 1040ez   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Irs mailing address 1040ez 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. Irs mailing address 1040ez 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. Irs mailing address 1040ez Do not use a worksheet in this case. Irs mailing address 1040ez 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. Irs mailing address 1040ez If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Irs mailing address 1040ez Joint return. Irs mailing address 1040ez   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. Irs mailing address 1040ez You do this to get your net benefits when figuring if your combined benefits are taxable. Irs mailing address 1040ez Example. Irs mailing address 1040ez John and Mary file a joint return for 2013. Irs mailing address 1040ez John received Form SSA-1099 showing $3,000 in box 5. Irs mailing address 1040ez Mary also received Form SSA-1099 and the amount in box 5 was ($500). Irs mailing address 1040ez 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. Irs mailing address 1040ez Repayment of benefits received in an earlier year. Irs mailing address 1040ez   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. Irs mailing address 1040ez Deduction $3,000 or less. Irs mailing address 1040ez   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. Irs mailing address 1040ez Claim it on Schedule A (Form 1040), line 23. Irs mailing address 1040ez Deduction more than $3,000. Irs mailing address 1040ez    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. Irs mailing address 1040ez Figure your tax for 2013 in the following steps. Irs mailing address 1040ez Figure the tax without the itemized deduction included on Schedule A, line 28. Irs mailing address 1040ez 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. Irs mailing address 1040ez Then refigure the tax for that year. Irs mailing address 1040ez Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Irs mailing address 1040ez Subtract the result in (c) from the result in (a). Irs mailing address 1040ez Compare the tax figured in methods (1) and (2). Irs mailing address 1040ez Your tax for 2013 is the smaller of the two amounts. Irs mailing address 1040ez If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Irs mailing address 1040ez If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Irs mailing address 1040ez Check box d and enter “I. Irs mailing address 1040ez R. Irs mailing address 1040ez C. Irs mailing address 1040ez 1341” in the space next to that box. Irs mailing address 1040ez If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Irs mailing address 1040ez Prev  Up  Next   Home   More Online Publications
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Appeals

About the Office of Appeals

Every year, the Office of Appeals helps over 100,000 taxpayers resolve their tax disputes without going to Tax Court. We are an independent organization from the IRS whose mission is to help taxpayers and the government resolve tax disagreements. Appeals DOES NOT take sides in a dispute; rather we offer an objective point of view on each individual case. See the Treasury Inspector General for Tax Administration’s report (PDF) on their audit of Appeals’ independence.
 

Appeals also offers mediation services through Fast Track Settlement, Early Referral, and other mediation programs. These mediation programs are designed to help you resolve your dispute at the earliest possible stage in the audit or collection process.

Getting Started with Appeals

If you’ve received an IRS letter stating that your case qualifies to be reviewed with Appeals then the following topics will help you get started.

 

Page Last Reviewed or Updated: 23-Jan-2014

The Irs Mailing Address 1040ez

Irs mailing address 1040ez Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. Irs mailing address 1040ez AGI limitation, Introduction, Community property states. Irs mailing address 1040ez Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. Irs mailing address 1040ez Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. Irs mailing address 1040ez Operation and upkeep, Operation and upkeep. Irs mailing address 1040ez Worksheet A, Capital expense worksheet. Irs mailing address 1040ez Cars, Car Out-of-pocket expenses, Car expenses. Irs mailing address 1040ez Standard medical mileage rates, Car expenses. Irs mailing address 1040ez Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. Irs mailing address 1040ez Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. Irs mailing address 1040ez COBRA assistance Recapture of COBRA premium assistance, Worksheet F. Irs mailing address 1040ez Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. Irs mailing address 1040ez Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. Irs mailing address 1040ez Multiple support agreement, Support claimed under a multiple support agreement. Irs mailing address 1040ez Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. Irs mailing address 1040ez Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. Irs mailing address 1040ez Improvements to rented property, Improvements to property rented by a person with a disability. Irs mailing address 1040ez Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. Irs mailing address 1040ez Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. Irs mailing address 1040ez Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. Irs mailing address 1040ez Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. Irs mailing address 1040ez Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. Irs mailing address 1040ez Form 1040, Schedule E Impairment-related work expenses, Where to report. Irs mailing address 1040ez Form 1040, Schedule F Impairment-related work expenses, Where to report. Irs mailing address 1040ez Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. Irs mailing address 1040ez Form 2106-EZ Impairment-related work expenses, Where to report. Irs mailing address 1040ez Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. Irs mailing address 1040ez Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. Irs mailing address 1040ez , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. Irs mailing address 1040ez Legally separated, Legally separated. Irs mailing address 1040ez Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. Irs mailing address 1040ez TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. Irs mailing address 1040ez Paid by employer and you, Premiums paid by you and your employer. Irs mailing address 1040ez Paid by you, Premiums paid by you. Irs mailing address 1040ez Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). Irs mailing address 1040ez Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). Irs mailing address 1040ez I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. Irs mailing address 1040ez , Impairment-related expenses defined. Irs mailing address 1040ez Reporting of, Where to report. Irs mailing address 1040ez Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Irs mailing address 1040ez Maintenance and personal care services, Maintenance and personal care services. Irs mailing address 1040ez Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. Irs mailing address 1040ez Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Irs mailing address 1040ez Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. Irs mailing address 1040ez , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. Irs mailing address 1040ez N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. Irs mailing address 1040ez Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. Irs mailing address 1040ez Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. Irs mailing address 1040ez One policy (Worksheet B), Worksheet B. Irs mailing address 1040ez Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). Irs mailing address 1040ez Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. Irs mailing address 1040ez Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. Irs mailing address 1040ez Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. Irs mailing address 1040ez Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. Irs mailing address 1040ez Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. Irs mailing address 1040ez Medical and dental expenses, Separate returns. Irs mailing address 1040ez Separated taxpayers Health coverage tax credit, Legally separated. Irs mailing address 1040ez Medical expenses of child, Child of divorced or separated parents. Irs mailing address 1040ez Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Irs mailing address 1040ez Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Irs mailing address 1040ez One policy (Worksheet B), Worksheet B. Irs mailing address 1040ez Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. Irs mailing address 1040ez Includible expenses, You can include:, Transportation expenses you cannot include. Irs mailing address 1040ez Parking fees and tolls, Car expenses. Irs mailing address 1040ez Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. Irs mailing address 1040ez Worksheets Capital expenses (Worksheet A), Capital expense worksheet. Irs mailing address 1040ez Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Irs mailing address 1040ez Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Irs mailing address 1040ez One policy (Worksheet B), Worksheet B. Irs mailing address 1040ez Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications