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Prior Year Tax Returns

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Prior Year Tax Returns

Prior year tax returns 1. Prior year tax returns   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Prior year tax returns Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Prior year tax returns   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Prior year tax returns See Publication 501 for more information. Prior year tax returns Additional Medicare Tax. Prior year tax returns  Beginning in 2013, a 0. Prior year tax returns 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Prior year tax returns For more information, see the Instructions for Form 1040, line 60, and Form 8959. Prior year tax returns Net Investment Income Tax. Prior year tax returns  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Prior year tax returns NIIT is a 3. Prior year tax returns 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Prior year tax returns For more information, see the Instructions for Form 1040, line 60, and Form 8960. Prior year tax returns Refundable credit for prior year minimum tax. Prior year tax returns  The refundable portion of the credit for prior year minimum tax is no longer available. Prior year tax returns Who must file. Prior year tax returns  Generally, the amount of income you can receive before you must file a return has been increased. Prior year tax returns See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Prior year tax returns Reminders File online. Prior year tax returns  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Prior year tax returns Create your own personal identification number (PIN) and file a completely paperless tax return. Prior year tax returns For more information, see Does My Return Have To Be on Paper , later. Prior year tax returns Change of address. Prior year tax returns  If you change your address, you should notify the IRS. Prior year tax returns You can use Form 8822 to notify the IRS of the change. Prior year tax returns See Change of Address , later, under What Happens After I File. Prior year tax returns Enter your social security number. Prior year tax returns  You must enter your social security number (SSN) in the spaces provided on your tax return. Prior year tax returns If you file a joint return, enter the SSNs in the same order as the names. Prior year tax returns Direct deposit of refund. Prior year tax returns  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Prior year tax returns See Direct Deposit under Refunds, later. Prior year tax returns If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Prior year tax returns Pay online or by phone. Prior year tax returns  If you owe additional tax, you may be able to pay online or by phone. Prior year tax returns See How To Pay , later. Prior year tax returns Installment agreement. Prior year tax returns  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Prior year tax returns See Installment Agreement , later, under Amount You Owe. Prior year tax returns You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Prior year tax returns Automatic 6-month extension. Prior year tax returns  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Prior year tax returns S. Prior year tax returns Individual Income Tax Return. Prior year tax returns See Automatic Extension , later. Prior year tax returns Service in combat zone. Prior year tax returns  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Prior year tax returns See Individuals Serving in Combat Zone , later, under When Do I Have To File. Prior year tax returns Adoption taxpayer identification number. Prior year tax returns  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Prior year tax returns For more information, see Social Security Number (SSN) , later. Prior year tax returns Taxpayer identification number for aliens. Prior year tax returns  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Prior year tax returns For more information, see Social Security Number (SSN) , later. Prior year tax returns Frivolous tax submissions. Prior year tax returns  The IRS has published a list of positions that are identified as frivolous. Prior year tax returns The penalty for filing a frivolous tax return is $5,000. Prior year tax returns Also, the $5,000 penalty will apply to other specified frivolous submissions. Prior year tax returns For more information, see Civil Penalties , later. Prior year tax returns Introduction This chapter discusses the following topics. Prior year tax returns Whether you have to file a return. Prior year tax returns Which form to use. Prior year tax returns How to file electronically. Prior year tax returns When, how, and where to file your return. Prior year tax returns What happens if you pay too little or too much tax. Prior year tax returns What records you should keep and how long you should keep them. Prior year tax returns How you can change a return you have already filed. Prior year tax returns Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Prior year tax returns Individuals in general. Prior year tax returns (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Prior year tax returns S. Prior year tax returns citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Prior year tax returns S. Prior year tax returns possessions. Prior year tax returns ) Dependents. Prior year tax returns Certain children under age 19 or full-time students. Prior year tax returns Self-employed persons. Prior year tax returns Aliens. Prior year tax returns The filing requirements for each category are explained in this chapter. Prior year tax returns The filing requirements apply even if you do not owe tax. Prior year tax returns Even if you do not have to file a return, it may be to your advantage to do so. Prior year tax returns See Who Should File, later. Prior year tax returns File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Prior year tax returns Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Prior year tax returns Individuals—In General If you are a U. Prior year tax returns S. Prior year tax returns citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Prior year tax returns To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Prior year tax returns Even if no table shows that you must file, you may need to file to get money back. Prior year tax returns (See Who Should File , later. Prior year tax returns ) Gross income. Prior year tax returns   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Prior year tax returns It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Prior year tax returns Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Prior year tax returns If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Prior year tax returns   Common types of income are discussed in Part Two of this publication. Prior year tax returns Community income. Prior year tax returns   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Prior year tax returns This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Prior year tax returns See Publication 555, Community Property, for more information. Prior year tax returns Nevada, Washington, and California domestic partners. Prior year tax returns   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Prior year tax returns See Publication 555. Prior year tax returns Self-employed individuals. Prior year tax returns   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Prior year tax returns See Self-Employed Persons , later, for more information about your filing requirements. Prior year tax returns    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Prior year tax returns Filing status. Prior year tax returns   Your filing status depends on whether you are single or married and on your family situation. Prior year tax returns Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Prior year tax returns See chapter 2 for an explanation of each filing status. Prior year tax returns Age. Prior year tax returns   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Prior year tax returns See Table 1-1. Prior year tax returns You are considered 65 on the day before your 65th birthday. Prior year tax returns For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Prior year tax returns Table 1-1. Prior year tax returns 2013 Filing Requirements for Most Taxpayers IF your filing status is. Prior year tax returns . Prior year tax returns . Prior year tax returns AND at the end of 2013 you  were. Prior year tax returns . Prior year tax returns . Prior year tax returns * THEN file a return if  your gross income  was at least. Prior year tax returns . Prior year tax returns . Prior year tax returns ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Prior year tax returns ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Prior year tax returns Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Prior year tax returns If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Prior year tax returns Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Prior year tax returns Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Prior year tax returns But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Prior year tax returns *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Prior year tax returns Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Prior year tax returns You are the surviving spouse, executor, administrator, or legal representative. Prior year tax returns The decedent met the filing requirements at the date of death. Prior year tax returns For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Prior year tax returns U. Prior year tax returns S. Prior year tax returns Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Prior year tax returns For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Prior year tax returns S. Prior year tax returns Citizens and Resident Aliens Abroad. Prior year tax returns It is available online and at most U. Prior year tax returns S. Prior year tax returns embassies and consulates. Prior year tax returns See How To Get Tax Help in the back of this publication. Prior year tax returns Residents of Puerto Rico If you are a U. Prior year tax returns S. Prior year tax returns citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Prior year tax returns S. Prior year tax returns income tax return for any year in which you meet the income requirements. Prior year tax returns This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Prior year tax returns If you are a bona fide resident of Puerto Rico for the entire year, your U. Prior year tax returns S. Prior year tax returns gross income does not include income from sources within Puerto Rico. Prior year tax returns It does, however, include any income you received for your services as an employee of the United States or a U. Prior year tax returns S. Prior year tax returns agency. Prior year tax returns If you receive income from Puerto Rican sources that is not subject to U. Prior year tax returns S. Prior year tax returns tax, you must reduce your standard deduction. Prior year tax returns As a result, the amount of income you must have before you are required to file a U. Prior year tax returns S. Prior year tax returns income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Prior year tax returns For more information, see Publication 570, Tax Guide for Individuals With Income From U. Prior year tax returns S. Prior year tax returns Possessions. Prior year tax returns Individuals With Income From U. Prior year tax returns S. Prior year tax returns Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Prior year tax returns S. Prior year tax returns Virgin Islands, special rules may apply when determining whether you must file a U. Prior year tax returns S. Prior year tax returns federal income tax return. Prior year tax returns In addition, you may have to file a return with the individual island government. Prior year tax returns See Publication 570 for more information. Prior year tax returns Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Prior year tax returns You also must file if your situation is described in Table 1-3. Prior year tax returns Responsibility of parent. Prior year tax returns   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Prior year tax returns If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Prior year tax returns If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Prior year tax returns ” Child's earnings. Prior year tax returns   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Prior year tax returns This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Prior year tax returns But if the child does not pay the tax due on this income, the parent is liable for the tax. Prior year tax returns Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Prior year tax returns If this election is made, the child does not have to file a return. Prior year tax returns See Parent's Election To Report Child's Interest and Dividends in chapter 31. Prior year tax returns Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Prior year tax returns Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Prior year tax returns You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Prior year tax returns Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Prior year tax returns 28 or more. Prior year tax returns (See Table 1-3. Prior year tax returns ) Use Schedule SE (Form 1040) to figure your self-employment tax. Prior year tax returns Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Prior year tax returns For more information about this tax, see Publication 334, Tax Guide for Small Business. Prior year tax returns Employees of foreign governments or international organizations. Prior year tax returns   If you are a U. Prior year tax returns S. Prior year tax returns citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Prior year tax returns Ministers. Prior year tax returns   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Prior year tax returns This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Prior year tax returns For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Prior year tax returns Table 1-2. Prior year tax returns 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Prior year tax returns If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Prior year tax returns (See Table 1-3 for other situations when you must file. Prior year tax returns ) In this table, earned income includes salaries, wages, tips, and professional fees. Prior year tax returns It also includes taxable scholarship and fellowship grants. Prior year tax returns (See Scholarships and fellowships in chapter 12. Prior year tax returns ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Prior year tax returns It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Prior year tax returns Gross income is the total of your earned and unearned income. Prior year tax returns   Single dependents—Were you either age 65 or older or blind? □ No. Prior year tax returns You must file a return if any of the following apply. Prior year tax returns     • Your unearned income was more than $1,000. Prior year tax returns     • Your earned income was more than $6,100. Prior year tax returns     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Prior year tax returns □ Yes. Prior year tax returns You must file a return if any of the following apply. Prior year tax returns     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Prior year tax returns     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Prior year tax returns     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Prior year tax returns Married dependents—Were you either age 65 or older or blind? □ No. Prior year tax returns You must file a return if any of the following apply. Prior year tax returns     • Your unearned income was more than $1,000. Prior year tax returns     • Your earned income was more than $6,100. Prior year tax returns     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Prior year tax returns     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Prior year tax returns □ Yes. Prior year tax returns You must file a return if any of the following apply. Prior year tax returns     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Prior year tax returns     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Prior year tax returns     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Prior year tax returns     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Prior year tax returns Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Prior year tax returns The rules used to determine your alien status are discussed in Publication 519, U. Prior year tax returns S. Prior year tax returns Tax Guide for Aliens. Prior year tax returns Resident alien. Prior year tax returns   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Prior year tax returns S. Prior year tax returns citizens. Prior year tax returns Use the forms discussed in this publication. Prior year tax returns Nonresident alien. Prior year tax returns   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Prior year tax returns S. Prior year tax returns citizens and resident aliens. Prior year tax returns See Publication 519 to find out if U. Prior year tax returns S. Prior year tax returns income tax laws apply to you and which forms you should file. Prior year tax returns Dual-status taxpayer. Prior year tax returns   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Prior year tax returns Different rules apply for each part of the year. Prior year tax returns For information on dual-status taxpayers, see Publication 519. Prior year tax returns Table 1-3. Prior year tax returns Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Prior year tax returns 1. Prior year tax returns   You owe any special taxes, including any of the following. Prior year tax returns   a. Prior year tax returns Alternative minimum tax. Prior year tax returns   b. Prior year tax returns Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Prior year tax returns But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Prior year tax returns   c. Prior year tax returns Household employment taxes. Prior year tax returns But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Prior year tax returns   d. Prior year tax returns Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Prior year tax returns   e. Prior year tax returns Recapture of first-time homebuyer credit. Prior year tax returns   f. Prior year tax returns Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Prior year tax returns   g. Prior year tax returns Recapture taxes. Prior year tax returns 2. Prior year tax returns   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Prior year tax returns 3. Prior year tax returns   You had net earnings from self-employment of at least $400. Prior year tax returns 4. Prior year tax returns   You had wages of $108. Prior year tax returns 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Prior year tax returns Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Prior year tax returns You had federal income tax withheld or made estimated tax payments. Prior year tax returns You qualify for the earned income credit. Prior year tax returns See chapter 36 for more information. Prior year tax returns You qualify for the additional child tax credit. Prior year tax returns See chapter 34 for more information. Prior year tax returns You qualify for the health coverage tax credit. Prior year tax returns See chapter 37 for more information. Prior year tax returns You qualify for the American opportunity credit. Prior year tax returns See chapter 35 for more information. Prior year tax returns You qualify for the credit for federal tax on fuels. Prior year tax returns See chapter 37 for more information. Prior year tax returns Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Prior year tax returns (But also see Does My Return Have To Be on Paper , later. Prior year tax returns ) See the discussion under Form 1040 for when you must use that form. Prior year tax returns Form 1040EZ Form 1040EZ is the simplest form to use. Prior year tax returns You can use Form 1040EZ if all of the following apply. Prior year tax returns    Your filing status is single or married filing jointly. Prior year tax returns If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Prior year tax returns You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Prior year tax returns If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Prior year tax returns You do not claim any dependents. Prior year tax returns Your taxable income is less than $100,000. Prior year tax returns Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Prior year tax returns You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Prior year tax returns You do not claim any credits other than the earned income credit. Prior year tax returns You do not owe any household employment taxes on wages you paid to a household employee. Prior year tax returns If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Prior year tax returns You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Prior year tax returns   You must meet all of these requirements to use Form 1040EZ. Prior year tax returns If you do not, you must use Form 1040A or Form 1040. Prior year tax returns Figuring tax. Prior year tax returns   On Form 1040EZ, you can use only the tax table to figure your income tax. Prior year tax returns You cannot use Form 1040EZ to report any other tax. Prior year tax returns Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Prior year tax returns You can use Form 1040A if all of the following apply. Prior year tax returns    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Prior year tax returns If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Prior year tax returns You must use Form 1040. Prior year tax returns Your taxable income is less than $100,000. Prior year tax returns Your adjustments to income are for only the following items. Prior year tax returns Educator expenses. Prior year tax returns IRA deduction. Prior year tax returns Student loan interest deduction. Prior year tax returns Tuition and fees. Prior year tax returns You do not itemize your deductions. Prior year tax returns You claim only the following tax credits. Prior year tax returns The credit for child and dependent care expenses. Prior year tax returns (See chapter 32. Prior year tax returns ) The credit for the elderly or the disabled. Prior year tax returns (See chapter 33. Prior year tax returns ) The education credits. Prior year tax returns (See chapter 35. Prior year tax returns ) The retirement savings contribution credit. Prior year tax returns (See chapter 37. Prior year tax returns ) The child tax credit. Prior year tax returns (See chapter 34. Prior year tax returns ) The earned income credit. Prior year tax returns (See chapter 36. Prior year tax returns ) The additional child tax credit. Prior year tax returns (See chapter 34. Prior year tax returns ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Prior year tax returns (See Publication 525, Taxable and Nontaxable Income. Prior year tax returns )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Prior year tax returns   You must meet all these requirements to use Form 1040A. Prior year tax returns If you do not, you must use Form 1040. Prior year tax returns Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Prior year tax returns You can use Form 1040 to report all types of income, deductions, and credits. Prior year tax returns You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Prior year tax returns You must use Form 1040 if any of the following apply. Prior year tax returns    Your taxable income is $100,000 or more. Prior year tax returns You itemize your deductions on Schedule A. Prior year tax returns You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Prior year tax returns You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Prior year tax returns Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Prior year tax returns You received $20 or more in tips in any 1 month and did not report all of them to your employer. Prior year tax returns (See chapter 6. Prior year tax returns ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Prior year tax returns You claim any credits other than the credits listed earlier under Form 1040A. Prior year tax returns You owe the excise tax on insider stock compensation from an expatriated corporation. Prior year tax returns Your Form W-2 shows an amount in box 12 with a code Z. Prior year tax returns You had a qualified health savings account funding distribution from your IRA. Prior year tax returns You are an employee and your employer did not withhold social security and Medicare tax. Prior year tax returns You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Prior year tax returns You are a debtor in a bankruptcy case filed after October 16, 2005. Prior year tax returns You must repay the first-time homebuyer credit. Prior year tax returns You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Prior year tax returns Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Prior year tax returns If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Prior year tax returns See your tax return instructions for details. Prior year tax returns If you do not qualify for Free File, then you should check out IRS. Prior year tax returns gov for low-cost e-file options or Free File Fillable Forms. Prior year tax returns IRS e-file Table 1-4 lists the benefits of IRS e-file. Prior year tax returns IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Prior year tax returns As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Prior year tax returns However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Prior year tax returns Using e-file does not affect your chances of an IRS examination of your return. Prior year tax returns Free File Fillable Forms. Prior year tax returns   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Prior year tax returns These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Prior year tax returns gov, and Apply only to a federal tax return. Prior year tax returns Electronic return signatures. Prior year tax returns   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Prior year tax returns If you are filing online, you must use a Self-Select PIN. Prior year tax returns If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Prior year tax returns Self-Select PIN. Prior year tax returns   The Self-Select PIN method allows you to create your own PIN. Prior year tax returns If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Prior year tax returns   A PIN is any combination of five digits you choose except five zeros. Prior year tax returns If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Prior year tax returns   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Prior year tax returns Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Prior year tax returns AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Prior year tax returns If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Prior year tax returns Visit us at IRS. Prior year tax returns gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Prior year tax returns (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Prior year tax returns The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Prior year tax returns ) You will also be prompted to enter your date of birth. Prior year tax returns Table 1-4. Prior year tax returns Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Prior year tax returns • Free File is available in English and Spanish. Prior year tax returns • Free File is available online 24 hours a day, 7 days a week. Prior year tax returns • Get your refund faster by e-filing using Direct Deposit. Prior year tax returns • Sign electronically with a secure self-selected PIN and file a completely paperless return. Prior year tax returns • Receive an acknowledgement that your return was received and accepted. Prior year tax returns • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Prior year tax returns You can also file a return early and pay the amount you owe by the due date of your return. Prior year tax returns • Save time by preparing and e-filing federal and state returns together. Prior year tax returns • IRS computers quickly and automatically check for errors or other missing information. Prior year tax returns • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Prior year tax returns You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Prior year tax returns If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Prior year tax returns This can be found at IRS. Prior year tax returns gov. Prior year tax returns Click on Request an Electronic Filing PIN. Prior year tax returns Or you can call 1-866-704-7388. Prior year tax returns Practitioner PIN. Prior year tax returns   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Prior year tax returns The practitioner can provide you with details. Prior year tax returns Form 8453. Prior year tax returns   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Prior year tax returns For details, see Form 8453. Prior year tax returns For more details, visit www. Prior year tax returns irs. Prior year tax returns gov/efile and click on “ Individuals. Prior year tax returns ” Identity Protection PIN. Prior year tax returns   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Prior year tax returns If the IRS has not given you this type of number, leave these spaces blank. Prior year tax returns For more information, see the Instructions for Form 1040A or Form 1040. Prior year tax returns Power of attorney. Prior year tax returns   If an agent is signing your return for you, a power of attorney (POA) must be filed. Prior year tax returns Attach the POA to Form 8453 and file it using that form's instructions. Prior year tax returns See Signatures , later, for more information on POAs. Prior year tax returns State returns. Prior year tax returns   In most states, you can file an electronic state return simultaneously with your federal return. Prior year tax returns For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Prior year tax returns irs. Prior year tax returns gov/efile. Prior year tax returns Refunds. Prior year tax returns   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Prior year tax returns With e-file, your refund will be issued faster than if you filed on paper. Prior year tax returns   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Prior year tax returns See Offset against debts under Refunds, later. Prior year tax returns Refund inquiries. Prior year tax returns   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Prior year tax returns See Refund Information , later. Prior year tax returns Amount you owe. Prior year tax returns   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Prior year tax returns See How To Pay , later, for information on how to pay the amount you owe. Prior year tax returns Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Prior year tax returns A computer with Internet access and tax preparation software are all you need. Prior year tax returns Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Prior year tax returns IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Prior year tax returns For information, visit www. Prior year tax returns irs. Prior year tax returns gov/efile. Prior year tax returns Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Prior year tax returns Others offer it for a fee. Prior year tax returns Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Prior year tax returns Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Prior year tax returns The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Prior year tax returns Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Prior year tax returns To find a site near you, call 1-800-906-9887. Prior year tax returns Or to find the nearest AARP TaxAide site, visit AARP's website at www. Prior year tax returns aarp. Prior year tax returns org/taxaide or call 1-888-227-7669. Prior year tax returns For more information on these programs, go to IRS. Prior year tax returns gov and enter keyword “VITA” in the search box. Prior year tax returns Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Prior year tax returns You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Prior year tax returns Note. Prior year tax returns Tax professionals may charge a fee for IRS e-file. Prior year tax returns Fees can vary depending on the professional and the specific services rendered. Prior year tax returns When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Prior year tax returns For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Prior year tax returns Table 1-5. Prior year tax returns When To File Your 2013 Return For U. Prior year tax returns S. Prior year tax returns citizens and residents who file returns on a calendar year. Prior year tax returns   For Most Taxpayers For Certain Taxpayers Outside the U. Prior year tax returns S. Prior year tax returns No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Prior year tax returns When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Prior year tax returns —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Prior year tax returns Filing paper returns on time. Prior year tax returns   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Prior year tax returns If you send your return by registered mail, the date of the registration is the postmark date. Prior year tax returns The registration is evidence that the return was delivered. Prior year tax returns If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Prior year tax returns The postmarked certified mail receipt is evidence that the return was delivered. Prior year tax returns Private delivery services. Prior year tax returns   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Prior year tax returns The private delivery service can tell you how to get written proof of this date. Prior year tax returns   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Prior year tax returns gov and enter “private delivery service” in the search box. Prior year tax returns   The following are designated private delivery services. Prior year tax returns DHL Express (DHL): Same Day Service. Prior year tax returns Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Prior year tax returns United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Prior year tax returns M. Prior year tax returns , UPS Worldwide Express Plus, and UPS Worldwide Express. Prior year tax returns Filing electronic returns on time. Prior year tax returns   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Prior year tax returns An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Prior year tax returns   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Prior year tax returns The date and time in your time zone controls whether your electronically filed return is timely. Prior year tax returns Filing late. Prior year tax returns   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Prior year tax returns For more information, see Penalties , later. Prior year tax returns Also see Interest under Amount You Owe. Prior year tax returns   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Prior year tax returns Nonresident alien. Prior year tax returns    If you are a nonresident alien and earn wages subject to U. Prior year tax returns S. Prior year tax returns income tax withholding, your 2013 U. Prior year tax returns S. Prior year tax returns income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Prior year tax returns   If you do not earn wages subject to U. Prior year tax returns S. Prior year tax returns income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Prior year tax returns See Publication 519 for more filing information. Prior year tax returns Filing for a decedent. Prior year tax returns   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Prior year tax returns See Publication 559. Prior year tax returns Extensions of Time To File You may be able to get an extension of time to file your return. Prior year tax returns There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Prior year tax returns Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Prior year tax returns Example. Prior year tax returns If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Prior year tax returns If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Prior year tax returns You may also be charged penalties, discussed later. Prior year tax returns How to get the automatic extension. Prior year tax returns   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Prior year tax returns E-file options. Prior year tax returns   There are two ways you can use e-file to get an extension of time to file. Prior year tax returns Complete Form 4868, Application for Automatic Extension of Time To File U. Prior year tax returns S. Prior year tax returns Individual Income Tax Return, to use as a worksheet. Prior year tax returns If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Prior year tax returns If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Prior year tax returns E-file using your personal computer or a tax professional. Prior year tax returns    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Prior year tax returns You will need to provide certain information from your tax return for 2012. Prior year tax returns If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Prior year tax returns E-file and pay by credit or debit card or by direct transfer from your bank account. Prior year tax returns   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Prior year tax returns You can do this by phone or over the Internet. Prior year tax returns You do not file Form 4868. Prior year tax returns See Pay online , under How To Pay, later in this chapter. Prior year tax returns Filing a paper Form 4868. Prior year tax returns   You can get an extension of time to file by filing a paper Form 4868. Prior year tax returns Mail it to the address shown in the form instructions. Prior year tax returns   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Prior year tax returns ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Prior year tax returns When to file. Prior year tax returns   You must request the automatic extension by the due date for your return. Prior year tax returns You can file your return any time before the 6-month extension period ends. Prior year tax returns When you file your return. Prior year tax returns   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Prior year tax returns If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Prior year tax returns Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Prior year tax returns Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Prior year tax returns S. Prior year tax returns citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. Prior year tax returns However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Prior year tax returns If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Prior year tax returns See Individuals Serving in Combat Zone , later, for special rules that apply to you. Prior year tax returns Married taxpayers. Prior year tax returns   If you file a joint return, only one spouse has to qualify for this automatic extension. Prior year tax returns If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Prior year tax returns How to get the extension. Prior year tax returns   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Prior year tax returns (See the situations listed under (2), earlier. Prior year tax returns ) Extensions beyond 2 months. Prior year tax returns   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Prior year tax returns File Form 4868 and check the box on line 8. Prior year tax returns No further extension. Prior year tax returns   An extension of more than 6 months will generally not be granted. Prior year tax returns However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Prior year tax returns For more information, see When To File and Pay in Publication 54. Prior year tax returns Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Prior year tax returns This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Prior year tax returns Combat zone. Prior year tax returns   For purposes of the automatic extension, the term “combat zone” includes the following areas. Prior year tax returns The Arabian peninsula area, effective January 17, 1991. Prior year tax returns The Kosovo area, effective March 24, 1999. Prior year tax returns Afghanistan area, effective September 19, 2001. Prior year tax returns   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Prior year tax returns The publication also has information about other tax benefits available to military personnel serving in a combat zone. Prior year tax returns Extension period. Prior year tax returns   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Prior year tax returns   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Prior year tax returns For example, you have 3½ months (January 1 – April 15) to file your tax return. Prior year tax returns Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Prior year tax returns See Extension of Deadlines in Publication 3 for more information. Prior year tax returns   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Prior year tax returns How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Prior year tax returns It also explains how to complete certain sections of the form. Prior year tax returns You may find Table 1-6 helpful when you prepare your paper return. Prior year tax returns Table 1-6. Prior year tax returns Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Prior year tax returns 2 — Get the forms, schedules, and publications you need. Prior year tax returns 3 — Fill in your return. Prior year tax returns 4 — Check your return to make sure it is correct. Prior year tax returns 5 — Sign and date your return. Prior year tax returns 6 — Attach all required forms and schedules. Prior year tax returns Electronic returns. Prior year tax returns   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Prior year tax returns Substitute tax forms. Prior year tax returns   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Prior year tax returns Form W-2. Prior year tax returns   If you were an employee, you should receive Form W-2 from your employer. Prior year tax returns You will need the information from this form to prepare your return. Prior year tax returns See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Prior year tax returns   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Prior year tax returns If it is mailed, you should allow adequate time to receive it before contacting your employer. Prior year tax returns If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Prior year tax returns When you request IRS help, be prepared to provide the following information. Prior year tax returns Your name, address (including ZIP code), and phone number. Prior year tax returns Your SSN. Prior year tax returns Your dates of employment. Prior year tax returns Your employer's name, address (including ZIP code), and phone number. Prior year tax returns Form 1099. Prior year tax returns   If you received certain types of income, you may receive a Form 1099. Prior year tax returns For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Prior year tax returns If it is mailed, you should allow adequate time to receive it before contacting the payer. Prior year tax returns If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Prior year tax returns When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Prior year tax returns A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Prior year tax returns You must account for your income and expenses in a way that clearly shows your taxable income. Prior year tax returns The way you do this is called an accounting method. Prior year tax returns This section explains which accounting periods and methods you can use. Prior year tax returns Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Prior year tax returns If you do not use a calendar year, your accounting period is a fiscal year. Prior year tax returns A regular fiscal year is a 12-month period that ends on the last day of any month except December. Prior year tax returns A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Prior year tax returns You choose your accounting period (tax year) when you file your first income tax return. Prior year tax returns It cannot be longer than 12 months. Prior year tax returns More information. Prior year tax returns   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Prior year tax returns Accounting Methods Your accounting method is the way you account for your income and expenses. Prior year tax returns Most taxpayers use either the cash method or an accrual method. Prior year tax returns You choose a method when you file your first income tax return. Prior year tax returns If you want to change your accounting method after that, you generally must get IRS approval. Prior year tax returns Cash method. Prior year tax returns   If you use this method, report all items of income in the year in which you actually or constructively receive them. Prior year tax returns Generally, you deduct all expenses in the year you actually pay them. Prior year tax returns This is the method most individual taxpayers use. Prior year tax returns Constructive receipt. Prior year tax returns   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Prior year tax returns You do not need to have physical possession of it. Prior year tax returns For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Prior year tax returns Garnisheed wages. Prior year tax returns   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Prior year tax returns You must include these wages in income for the year you would have received them. Prior year tax returns Debts paid for you. Prior year tax returns   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Prior year tax returns See Canceled Debts in chapter 12 for more information. Prior year tax returns Payment to third party. Prior year tax returns   If a third party is paid income from property you own, you have constructively received the income. Prior year tax returns It is the same as if you had actually received the income and paid it to the third party. Prior year tax returns Payment to an agent. Prior year tax returns   Income an agent receives for you is income you constructively received in the year the agent receives it. Prior year tax returns If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Prior year tax returns Check received or available. Prior year tax returns   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Prior year tax returns A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Prior year tax returns It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Prior year tax returns It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Prior year tax returns No constructive receipt. Prior year tax returns   There may be facts to show that you did not constructively receive income. Prior year tax returns Example. Prior year tax returns Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Prior year tax returns Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Prior year tax returns Accrual method. Prior year tax returns   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Prior year tax returns You generally deduct your expenses when you incur them, rather than when you pay them. Prior year tax returns Income paid in advance. Prior year tax returns   An advance payment of income is generally included in gross income in the year you receive it. Prior year tax returns Your method of accounting does not matter as long as the income is available to you. Prior year tax returns An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Prior year tax returns   A limited deferral until the next tax year may be allowed for certain advance payments. Prior year tax returns See Publication 538 for specific information. Prior year tax returns Additional information. Prior year tax returns   For more information on accounting methods, including how to change your accounting method, see Publication 538. Prior year tax returns Social Security Number (SSN) You must enter your SSN on your return. Prior year tax returns If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Prior year tax returns If you are filing a joint return, include the SSNs in the same order as the names. Prior year tax returns Use this same order in submitting other forms and documents to the IRS. Prior year tax returns Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Prior year tax returns If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Prior year tax returns If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Prior year tax returns If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Prior year tax returns Name change. Prior year tax returns   If you changed your name because of marriage, divorce, etc. Prior year tax returns , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Prior year tax returns This prevents delays in processing your return and issuing refunds. Prior year tax returns It also safeguards your future social security benefits. Prior year tax returns Dependent's SSN. Prior year tax returns   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Prior year tax returns This requirement applies to all dependents (not just your children) claimed on your tax return. Prior year tax returns Exception. Prior year tax returns    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Prior year tax returns The document must show that the child was born alive. Prior year tax returns No SSN. Prior year tax returns   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Prior year tax returns It usually takes about 2 weeks to get an SSN. Prior year tax returns If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Prior year tax returns   If you are a U. Prior year tax returns S. Prior year tax returns citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Prior year tax returns If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Prior year tax returns   Form SS-5 is available at any SSA office, on the Internet at www. Prior year tax returns socialsecurity. Prior year tax returns gov, or by calling 1-800-772-1213. Prior year tax returns If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Prior year tax returns   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Prior year tax returns   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Prior year tax returns Adoption taxpayer identification number (ATIN). Prior year tax returns   If you are in the process of adopting a child who is a U. Prior year tax returns S. Prior year tax returns citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Prior year tax returns    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Prior year tax returns S. Prior year tax returns Adoptions, with the IRS to get an ATIN if all of the following are true. Prior year tax returns You have a child living with you who was placed in your home for legal adoption. Prior year tax returns You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Prior year tax returns You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Prior year tax returns You are eligible to claim the child as a dependent on your tax return. Prior year tax returns After the adoption is final, you must apply for an SSN for the child. Prior year tax returns You cannot continue using the ATIN. Prior year tax returns   See Form W-7A for more information. Prior year tax returns Nonresident alien spouse. Prior year tax returns   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Prior year tax returns If your spouse is not eligible for an SSN, see the following discussion on ITINs. Prior year tax returns Individual taxpayer identification number (ITIN). Prior year tax returns   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Prior year tax returns This also applies to an alien spouse or dependent. Prior year tax returns To apply for an ITIN, file Form W-7 with the IRS. Prior year tax returns It usually takes about 6 to 10 weeks to get an ITIN. Prior year tax returns Enter the ITIN on your tax return wherever an SSN is requested. Prior year tax returns    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Prior year tax returns See the Form W-7 instructions for how and where to file. Prior year tax returns You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Prior year tax returns ITIN for tax use only. Prior year tax returns   An ITIN is for tax use only. Prior year tax returns It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Prior year tax returns S. Prior year tax returns law. Prior year tax returns Penalty for not providing social security number. Prior year tax returns   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Prior year tax returns See the discussion on Penalties , later, for more information. Prior year tax returns SSN on correspondence. Prior year tax returns   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Prior year tax returns Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Prior year tax returns Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Prior year tax returns If you want $3 to go to this fund, check the box. Prior year tax returns If you are filing a joint return, your spouse can also have $3 go to the fund. Prior year tax returns If you check a box, your tax or refund will not change. Prior year tax returns Computations The following information may be useful in making the return easier to complete. Prior year tax returns Rounding off dollars. Prior year tax returns   You can round off cents to whole dollars on your return and schedules. Prior year tax returns If you do round to whole dollars, you must round all amounts. Prior year tax returns To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Prior year tax returns For example, $1. Prior year tax returns 39 becomes $1 and $2. Prior year tax returns 50 becomes $3. Prior year tax returns   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Prior year tax returns Example. Prior year tax returns You receive two Forms W-2: one showing wages of $5,000. Prior year tax returns 55 and one showing wages of $18,500. Prior year tax returns 73. Prior year tax returns On Form 1040, line 7, you would enter $23,501 ($5,000. Prior year tax returns 55 + $18,500. Prior year tax returns 73 = $23,501. Prior year tax returns 28), not $23,502 ($5,001 + $18,501). Prior year tax returns Equal amounts. Prior year tax returns   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Prior year tax returns Example. Prior year tax returns Line 1 is $500. Prior year tax returns Line 3 is $500. Prior year tax returns Line 5 asks you to enter the smaller of line 1 or 3. Prior year tax returns Enter $500 on line 5. Prior year tax returns Negative amounts. Prior year tax returns   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Prior year tax returns To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Prior year tax returns Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Prior year tax returns You may be able to file a paperless return using IRS e-file. Prior year tax returns There's nothing to attach or mail, not even your Forms W-2. Prior year tax returns See Does My Return Have To Be on Paper, earlier. Prior year tax returns Form W-2. Prior year tax returns   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Prior year tax returns You should have a Form W-2 from each employer. Prior year tax returns If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Prior year tax returns Attach it to the front page of your paper return, not to any attachments. Prior year tax returns For more information, see Form W-2 in chapter 4. Prior year tax returns   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Prior year tax returns , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Prior year tax returns Form 1040EZ. Prior year tax returns   There are no additional schedules to file with Form 1040EZ. Prior year tax returns Form 1040A. Prior year tax returns   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Prior year tax returns Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Prior year tax returns Do not attach items unless required to do so. Prior year tax returns Form 1040. Prior year tax returns   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Prior year tax returns Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Prior year tax returns Do not attach items unless required to do so. Prior year tax returns Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Prior year tax returns If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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The Prior Year Tax Returns

Prior year tax returns Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Prior year tax returns Exemption from withholding. Prior year tax returns 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. Prior year tax returns When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Prior year tax returns S. Prior year tax returns 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. Prior year tax returns Children's benefits. Prior year tax returns   The rules in this publication apply to benefits received by children. Prior year tax returns See Who is taxed , later. Prior year tax returns The SSA issues Form SSA-1099 and Form SSA-1042S. Prior year tax returns The RRB issues Form RRB-1099 and Form RRB-1042S. Prior year tax returns These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Prior year tax returns You may receive more than one of these forms for the same tax year. Prior year tax returns See the Appendix at the end of this publication for more information. Prior year tax returns Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Prior year tax returns The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Prior year tax returns 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. Prior year tax returns 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. Prior year tax returns Figuring total income. Prior year tax returns   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Prior year tax returns If the total is more than your base amount, part of your benefits may be taxable. Prior year tax returns   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. Prior year tax returns 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. Prior year tax returns 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. Prior year tax returns If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Prior year tax returns Base amount. Prior year tax returns   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. Prior year tax returns Worksheet A. Prior year tax returns   You can use Worksheet A to figure the amount of income to compare with your base amount. Prior year tax returns This is a quick way to check whether some of your benefits may be taxable. Prior year tax returns     Worksheet A. Prior year tax returns A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Prior year tax returns Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Prior year tax returns Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Prior year tax returns (If you received more than one form, combine the amounts from box 5 and enter the total. Prior year tax returns ) A. Prior year tax returns   Note. Prior year tax returns If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Prior year tax returns B. Prior year tax returns Enter one-half of the amount on line A B. Prior year tax returns   C. Prior year tax returns Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Prior year tax returns   D. Prior year tax returns Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Prior year tax returns   E. Prior year tax returns Add lines B, C, and D E. Prior year tax returns   Note. Prior year tax returns Compare the amount on line E to your base amount for your filing status. Prior year tax returns 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. Prior year tax returns If the amount on line E is more than your base amount, some of your benefits may be taxable. Prior year tax returns You need to complete Worksheet 1, shown later. Prior year tax returns 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 . Prior year tax returns   Example. Prior year tax returns You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Prior year tax returns In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Prior year tax returns Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Prior year tax returns You also received a taxable pension of $22,800 and interest income of $500. Prior year tax returns You did not have any tax-exempt interest income. Prior year tax returns 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. Prior year tax returns   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. Prior year tax returns     Filled-in Worksheet A. Prior year tax returns A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Prior year tax returns Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Prior year tax returns Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Prior year tax returns (If you received more than one form, combine the amounts from box 5 and enter the total. Prior year tax returns ) A. Prior year tax returns $11,000 Note. Prior year tax returns If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Prior year tax returns B. Prior year tax returns Enter one-half of the amount on line A B. Prior year tax returns 5,500 C. Prior year tax returns Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Prior year tax returns 23,300 D. Prior year tax returns Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Prior year tax returns -0- E. Prior year tax returns Add lines B, C, and D E. Prior year tax returns $28,800 Note. Prior year tax returns Compare the amount on line E to your base amount for your filing status. Prior year tax returns 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. Prior year tax returns If the amount on line E is more than your base amount, some of your benefits may be taxable. Prior year tax returns You need to complete Worksheet 1, shown later. Prior year tax returns 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 . Prior year tax returns   Who is taxed. Prior year tax returns   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. Prior year tax returns 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. Prior year tax returns 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. Prior year tax returns Repayment of benefits. Prior year tax returns   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Prior year tax returns It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Prior year tax returns If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Prior year tax returns   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Prior year tax returns Your repayments are shown in box 4. Prior year tax returns The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Prior year tax returns Use the amount in box 5 to figure whether any of your benefits are taxable. Prior year tax returns Example. Prior year tax returns In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Prior year tax returns In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Prior year tax returns During 2013, you repaid $500 to SSA. Prior year tax returns The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Prior year tax returns The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Prior year tax returns Tax withholding and estimated tax. Prior year tax returns   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. Prior year tax returns If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Prior year tax returns   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. Prior year tax returns For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Prior year tax returns U. Prior year tax returns S. Prior year tax returns citizens residing abroad. Prior year tax returns   U. Prior year tax returns S. Prior year tax returns citizens who are residents of the following countries are exempt from U. Prior year tax returns S. Prior year tax returns tax on their benefits. Prior year tax returns Canada. Prior year tax returns Egypt. Prior year tax returns Germany. Prior year tax returns Ireland. Prior year tax returns Israel. Prior year tax returns Italy. Prior year tax returns (You must also be a citizen of Italy for the exemption to apply. Prior year tax returns ) Romania. Prior year tax returns United Kingdom. Prior year tax returns   The SSA will not withhold U. Prior year tax returns S. Prior year tax returns tax from your benefits if you are a U. Prior year tax returns S. Prior year tax returns citizen. Prior year tax returns   The RRB will withhold U. Prior year tax returns S. Prior year tax returns tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Prior year tax returns 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. Prior year tax returns Contact the RRB to get this form. Prior year tax returns Lawful permanent residents. Prior year tax returns   For U. Prior year tax returns S. Prior year tax returns 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. Prior year tax returns Social security benefits paid to a green card holder are not subject to 30% withholding. Prior year tax returns 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. Prior year tax returns SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Prior year tax returns 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. Prior year tax returns 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. Prior year tax returns S. Prior year tax returns lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Prior year tax returns I am filing a U. Prior year tax returns S. Prior year tax returns income tax return for the tax year as a resident alien reporting all of my worldwide income. Prior year tax returns I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Prior year tax returns ” Nonresident aliens. Prior year tax returns   A nonresident alien is an individual who is not a citizen or resident of the United States. Prior year tax returns If you are a nonresident alien, the rules discussed in this publication do not apply to you. Prior year tax returns Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Prior year tax returns You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Prior year tax returns These forms will also show the tax rate and the amount of tax withheld from your benefits. Prior year tax returns   Under tax treaties with the following countries, residents of these countries are exempt from U. Prior year tax returns S. Prior year tax returns tax on their benefits. Prior year tax returns Canada. Prior year tax returns Egypt. Prior year tax returns Germany. Prior year tax returns Ireland. Prior year tax returns Israel. Prior year tax returns Italy. Prior year tax returns Japan. Prior year tax returns Romania. Prior year tax returns United Kingdom. Prior year tax returns   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Prior year tax returns S. Prior year tax returns tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Prior year tax returns   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Prior year tax returns   For more information on whether you are a nonresident alien, see Publication 519, U. Prior year tax returns S. Prior year tax returns Tax Guide for Aliens. Prior year tax returns Exemption from withholding. Prior year tax returns   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. Prior year tax returns S. Prior year tax returns tax from your benefits. Prior year tax returns   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. Prior year tax returns Contact the RRB to get this form. Prior year tax returns Canadian or German social security benefits paid to U. Prior year tax returns S. Prior year tax returns residents. Prior year tax returns   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Prior year tax returns S. Prior year tax returns residents are treated for U. Prior year tax returns S. Prior year tax returns income tax purposes as if they were paid under the social security legislation of the United States. Prior year tax returns If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Prior year tax returns How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Prior year tax returns You cannot use Form 1040EZ. Prior year tax returns Reporting on Form 1040. Prior year tax returns   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. Prior year tax returns 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. Prior year tax returns Reporting on Form 1040A. Prior year tax returns   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. Prior year tax returns 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. Prior year tax returns Benefits not taxable. Prior year tax returns   If you are filing Form 1040EZ, do not report any benefits on your tax return. Prior year tax returns 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. Prior year tax returns Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Prior year tax returns 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. Prior year tax returns 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. Prior year tax returns Generally, the higher that total amount, the greater the taxable part of your benefits. Prior year tax returns Maximum taxable part. Prior year tax returns   Generally, up to 50% of your benefits will be taxable. Prior year tax returns However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Prior year tax returns 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). Prior year tax returns You are married filing separately and lived with your spouse at any time during 2013. Prior year tax returns Which worksheet to use. Prior year tax returns   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Prior year tax returns You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Prior year tax returns You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Prior year tax returns 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. Prior year tax returns Situation (1) does not apply and you take an exclusion for interest from qualified U. Prior year tax returns S. Prior year tax returns 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. Prior year tax returns In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Prior year tax returns You received a lump-sum payment for an earlier year. Prior year tax returns In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Prior year tax returns See Lump-Sum Election , later. Prior year tax returns Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Prior year tax returns Filled-in Worksheet 1. Prior year tax returns 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. Prior year tax returns 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). Prior year tax returns None of your benefits are taxable for 2013. Prior year tax returns For more information, see Repayments More Than Gross Benefits . Prior year tax returns If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Prior year tax returns S. Prior year tax returns 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. Prior year tax returns Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Prior year tax returns 1. Prior year tax returns Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Prior year tax returns Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Prior year tax returns $5,980         2. Prior year tax returns Enter one-half of line 1 2. Prior year tax returns 2,990     3. Prior year tax returns 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. Prior year tax returns 28,990     4. Prior year tax returns Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Prior year tax returns -0-     5. Prior year tax returns 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. Prior year tax returns -0-     6. Prior year tax returns Combine lines 2, 3, 4, and 5 6. Prior year tax returns 31,980     7. Prior year tax returns 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. Prior year tax returns  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Prior year tax returns -0-     8. Prior year tax returns Is the amount on line 7 less than the amount on line 6?             No. Prior year tax returns None of your social security benefits are taxable. Prior year tax returns Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Prior year tax returns             Yes. Prior year tax returns Subtract line 7 from line 6 8. Prior year tax returns 31,980     9. Prior year tax returns 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. Prior year tax returns 25,000       Note. Prior year tax returns 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% (. Prior year tax returns 85) and enter the result on line 17. Prior year tax returns Then go to line 18. Prior year tax returns         10. Prior year tax returns Is the amount on line 9 less than the amount on line 8?             No. Prior year tax returns None of your benefits are taxable. Prior year tax returns Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Prior year tax returns 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. Prior year tax returns             Yes. Prior year tax returns Subtract line 9 from line 8 10. Prior year tax returns 6,980     11. Prior year tax returns 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. Prior year tax returns 9,000     12. Prior year tax returns Subtract line 11 from line 10. Prior year tax returns If zero or less, enter -0- 12. Prior year tax returns -0-     13. Prior year tax returns Enter the smaller of line 10 or line 11 13. Prior year tax returns 6,980     14. Prior year tax returns Enter one-half of line 13 14. Prior year tax returns 3,490     15. Prior year tax returns Enter the smaller of line 2 or line 14 15. Prior year tax returns 2,990     16. Prior year tax returns Multiply line 12 by 85% (. Prior year tax returns 85). Prior year tax returns If line 12 is zero, enter -0- 16. Prior year tax returns -0-     17. Prior year tax returns Add lines 15 and 16 17. Prior year tax returns 2,990     18. Prior year tax returns Multiply line 1 by 85% (. Prior year tax returns 85) 18. Prior year tax returns 5,083     19. Prior year tax returns Taxable benefits. Prior year tax returns Enter the smaller of line 17 or line 18. Prior year tax returns Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Prior year tax returns $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. Prior year tax returns         Example 1. Prior year tax returns George White is single and files Form 1040 for 2013. Prior year tax returns 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. Prior year tax returns He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Prior year tax returns   To figure his taxable benefits, George completes Worksheet 1, shown below. Prior year tax returns On line 20a of his Form 1040, George enters his net benefits of $5,980. Prior year tax returns On line 20b, he enters his taxable benefits of $2,990. Prior year tax returns Example 2. Prior year tax returns Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Prior year tax returns Ray is retired and received a fully taxable pension of $15,500. Prior year tax returns He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Prior year tax returns Alice worked during the year and had wages of $14,000. Prior year tax returns She made a deductible payment to her IRA account of $1,000. Prior year tax returns Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Prior year tax returns They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Prior year tax returns They find none of Ray's social security benefits are taxable. Prior year tax returns On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Prior year tax returns Filled-in Worksheet 1. Prior year tax returns 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. Prior year tax returns 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). Prior year tax returns None of your benefits are taxable for 2013. Prior year tax returns For more information, see Repayments More Than Gross Benefits . Prior year tax returns If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Prior year tax returns S. Prior year tax returns 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. Prior year tax returns Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Prior year tax returns 1. Prior year tax returns Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Prior year tax returns Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Prior year tax returns $5,600         2. Prior year tax returns Enter one-half of line 1 2. Prior year tax returns 2,800     3. Prior year tax returns 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. Prior year tax returns 29,750     4. Prior year tax returns Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Prior year tax returns -0-     5. Prior year tax returns 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. Prior year tax returns -0-     6. Prior year tax returns Combine lines 2, 3, 4, and 5 6. Prior year tax returns 32,550     7. Prior year tax returns 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. Prior year tax returns  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Prior year tax returns 1,000     8. Prior year tax returns Is the amount on line 7 less than the amount on line 6?             No. Prior year tax returns None of your social security benefits are taxable. Prior year tax returns Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Prior year tax returns             Yes. Prior year tax returns Subtract line 7 from line 6 8. Prior year tax returns 31,550     9. Prior year tax returns 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. Prior year tax returns 32,000       Note. Prior year tax returns 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% (. Prior year tax returns 85) and enter the result on line 17. Prior year tax returns Then go to line 18. Prior year tax returns         10. Prior year tax returns Is the amount on line 9 less than the amount on line 8?             No. Prior year tax returns None of your benefits are taxable. Prior year tax returns Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Prior year tax returns 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. Prior year tax returns             Yes. Prior year tax returns Subtract line 9 from line 8 10. Prior year tax returns       11. Prior year tax returns 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. Prior year tax returns       12. Prior year tax returns Subtract line 11 from line 10. Prior year tax returns If zero or less, enter -0- 12. Prior year tax returns       13. Prior year tax returns Enter the smaller of line 10 or line 11 13. Prior year tax returns       14. Prior year tax returns Enter one-half of line 13 14. Prior year tax returns       15. Prior year tax returns Enter the smaller of line 2 or line 14 15. Prior year tax returns       16. Prior year tax returns Multiply line 12 by 85% (. Prior year tax returns 85). Prior year tax returns If line 12 is zero, enter -0- 16. Prior year tax returns       17. Prior year tax returns Add lines 15 and 16 17. Prior year tax returns       18. Prior year tax returns Multiply line 1 by 85% (. Prior year tax returns 85) 18. Prior year tax returns       19. Prior year tax returns Taxable benefits. Prior year tax returns Enter the smaller of line 17 or line 18. Prior year tax returns Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Prior year tax returns         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. Prior year tax returns         Example 3. Prior year tax returns Joe and Betty Johnson file a joint return on Form 1040 for 2013. Prior year tax returns Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Prior year tax returns Joe's Form RRB-1099 shows $10,000 in box 5. Prior year tax returns Betty is a retired government worker and received a fully taxable pension of $38,000. Prior year tax returns They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Prior year tax returns S. Prior year tax returns savings bond. Prior year tax returns The savings bond interest qualified for the exclusion. Prior year tax returns They figure their taxable benefits by completing Worksheet 1 below. Prior year tax returns Because they have qualified U. Prior year tax returns S. Prior year tax returns 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. Prior year tax returns On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Prior year tax returns 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. Prior year tax returns (See Maximum taxable part under How Much Is Taxable earlier. Prior year tax returns ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Prior year tax returns Filled-in Worksheet 1. Prior year tax returns 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. Prior year tax returns 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). Prior year tax returns None of your benefits are taxable for 2013. Prior year tax returns For more information, see Repayments More Than Gross Benefits . Prior year tax returns If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Prior year tax returns S. Prior year tax returns 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. Prior year tax returns Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Prior year tax returns 1. Prior year tax returns Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Prior year tax returns Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Prior year tax returns $10,000         2. Prior year tax returns Enter one-half of line 1 2. Prior year tax returns 5,000     3. Prior year tax returns 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. Prior year tax returns 40,500     4. Prior year tax returns Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Prior year tax returns -0-     5. Prior year tax returns 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. Prior year tax returns -0-     6. Prior year tax returns Combine lines 2, 3, 4, and 5 6. Prior year tax returns 45,500     7. Prior year tax returns 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. Prior year tax returns  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Prior year tax returns -0-     8. Prior year tax returns Is the amount on line 7 less than the amount on line 6?             No. Prior year tax returns None of your social security benefits are taxable. Prior year tax returns Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Prior year tax returns             Yes. Prior year tax returns Subtract line 7 from line 6 8. Prior year tax returns 45,500     9. Prior year tax returns 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. Prior year tax returns 32,000       Note. Prior year tax returns 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% (. Prior year tax returns 85) and enter the result on line 17. Prior year tax returns Then go to line 18. Prior year tax returns         10. Prior year tax returns Is the amount on line 9 less than the amount on line 8?             No. Prior year tax returns None of your benefits are taxable. Prior year tax returns Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Prior year tax returns 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. Prior year tax returns             Yes. Prior year tax returns Subtract line 9 from line 8 10. Prior year tax returns 13,500     11. Prior year tax returns 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. Prior year tax returns 12,000     12. Prior year tax returns Subtract line 11 from line 10. Prior year tax returns If zero or less, enter -0- 12. Prior year tax returns 1,500     13. Prior year tax returns Enter the smaller of line 10 or line 11 13. Prior year tax returns 12,000     14. Prior year tax returns Enter one-half of line 13 14. Prior year tax returns 6,000     15. Prior year tax returns Enter the smaller of line 2 or line 14 15. Prior year tax returns 5,000     16. Prior year tax returns Multiply line 12 by 85% (. Prior year tax returns 85). Prior year tax returns If line 12 is zero, enter -0- 16. Prior year tax returns 1,275     17. Prior year tax returns Add lines 15 and 16 17. Prior year tax returns 6,275     18. Prior year tax returns Multiply line 1 by 85% (. Prior year tax returns 85) 18. Prior year tax returns 8,500     19. Prior year tax returns Taxable benefits. Prior year tax returns Enter the smaller of line 17 or line 18. Prior year tax returns Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Prior year tax returns $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. Prior year tax returns         Filled-in Worksheet 1. Prior year tax returns 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. Prior year tax returns 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). Prior year tax returns None of your benefits are taxable for 2013. Prior year tax returns For more information, see Repayments More Than Gross Benefits . Prior year tax returns If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Prior year tax returns S. Prior year tax returns 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. Prior year tax returns Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Prior year tax returns 1. Prior year tax returns Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Prior year tax returns Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Prior year tax returns $4,000         2. Prior year tax returns Enter one-half of line 1 2. Prior year tax returns 2,000     3. Prior year tax returns 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. Prior year tax returns 8,000     4. Prior year tax returns Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Prior year tax returns -0-     5. Prior year tax returns 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. Prior year tax returns -0-     6. Prior year tax returns Combine lines 2, 3, 4, and 5 6. Prior year tax returns 10,000     7. Prior year tax returns 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. Prior year tax returns  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Prior year tax returns -0-     8. Prior year tax returns Is the amount on line 7 less than the amount on line 6?             No. Prior year tax returns None of your social security benefits are taxable. Prior year tax returns Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Prior year tax returns             Yes. Prior year tax returns Subtract line 7 from line 6 8. Prior year tax returns 10,000     9. Prior year tax returns 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. Prior year tax returns         Note. Prior year tax returns 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% (. Prior year tax returns 85) and enter the result on line 17. Prior year tax returns Then go to line 18. Prior year tax returns         10. Prior year tax returns Is the amount on line 9 less than the amount on line 8?             No. Prior year tax returns None of your benefits are taxable. Prior year tax returns Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Prior year tax returns 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. Prior year tax returns             Yes. Prior year tax returns Subtract line 9 from line 8 10. Prior year tax returns       11. Prior year tax returns 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. Prior year tax returns       12. Prior year tax returns Subtract line 11 from line 10. Prior year tax returns If zero or less, enter -0- 12. Prior year tax returns       13. Prior year tax returns Enter the smaller of line 10 or line 11 13. Prior year tax returns       14. Prior year tax returns Enter one-half of line 13 14. Prior year tax returns       15. Prior year tax returns Enter the smaller of line 2 or line 14 15. Prior year tax returns       16. Prior year tax returns Multiply line 12 by 85% (. Prior year tax returns 85). Prior year tax returns If line 12 is zero, enter -0- 16. Prior year tax returns       17. Prior year tax returns Add lines 15 and 16 17. Prior year tax returns 8,500     18. Prior year tax returns Multiply line 1 by 85% (. Prior year tax returns 85) 18. Prior year tax returns 3,400     19. Prior year tax returns Taxable benefits. Prior year tax returns Enter the smaller of line 17 or line 18. Prior year tax returns Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Prior year tax returns $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. Prior year tax returns         Example 4. Prior year tax returns Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Prior year tax returns Bill earned $8,000 during 2013. Prior year tax returns The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). Prior year tax returns Bill figures his taxable benefits by completing Worksheet 1 below. Prior year tax returns 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. Prior year tax returns See How Much Is Taxable earlier. Prior year tax returns Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Prior year tax returns 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. Prior year tax returns 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. Prior year tax returns No part of the lump-sum death benefit is subject to tax. Prior year tax returns Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Prior year tax returns 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. Prior year tax returns You can elect this method if it lowers your taxable benefits. Prior year tax returns 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. Prior year tax returns Then you subtract any taxable benefits for that year that you previously reported. Prior year tax returns The remainder is the taxable part of the lump-sum payment. Prior year tax returns Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Prior year tax returns Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Prior year tax returns Do not file an amended return for the earlier year. Prior year tax returns Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Prior year tax returns Complete Worksheet 1 in this publication. Prior year tax returns Complete Worksheet 2 and Worksheet 3 as appropriate. Prior year tax returns Use Worksheet 2 if your lump-sum payment was for a year after 1993. Prior year tax returns Use Worksheet 3 if it was for 1993 or an earlier year. Prior year tax returns Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Prior year tax returns Complete Worksheet 4. Prior year tax returns Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Prior year tax returns 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. Prior year tax returns Making the election. Prior year tax returns   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. Prior year tax returns Do not attach the completed worksheets to your return. Prior year tax returns Keep them with your records. Prior year tax returns    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. Prior year tax returns Lump-sum payment reported on Form SSA-1099 or RRB-1099. Prior year tax returns   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. Prior year tax returns That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Prior year tax returns The form will also show the year (or years) the payment is for. Prior year tax returns However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Prior year tax returns You must contact the RRB for a breakdown by year for any amount shown in box 9. Prior year tax returns Example Jane Jackson is single. Prior year tax returns In 2012 she applied for social security disability benefits but was told she was ineligible. Prior year tax returns She appealed the decision and won. Prior year tax returns In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. Prior year tax returns Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Prior year tax returns Jane's other income for 2012 and 2013 is as follows. Prior year tax returns   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. Prior year tax returns She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Prior year tax returns Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Prior year tax returns She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Prior year tax returns She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Prior year tax returns After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Prior year tax returns Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Prior year tax returns To do this, she prints “LSE” to the left of Form 1040, line 20a. Prior year tax returns She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Prior year tax returns Jane's filled-in worksheets (1, 2, and 4) follow. Prior year tax returns Jane Jackson's Filled-in Worksheet 1. Prior year tax returns 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. Prior year tax returns 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). Prior year tax returns None of your benefits are taxable for 2013. Prior year tax returns For more information, see Repayments More Than Gross Benefits . Prior year tax returns If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Prior year tax returns S. Prior year tax returns 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. Prior year tax returns Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Prior year tax returns 1. Prior year tax returns Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Prior year tax returns Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Prior year tax returns $11,000         2. Prior year tax returns Enter one-half of line 1 2. Prior year tax returns 5,500     3. Prior year tax returns 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. Prior year tax returns 25,500     4. Prior year tax returns Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Prior year tax returns -0-     5. Prior year tax returns 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. Prior year tax returns -0-     6. Prior year tax returns Combine lines 2, 3, 4, and 5 6. Prior year tax returns 31,000     7. Prior year tax returns 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. Prior year tax returns  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Prior year tax returns -0-     8. Prior year tax returns Is the amount on line 7 less than the amount on line 6?             No. Prior year tax returns None of your social security benefits are taxable. Prior year tax returns Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Prior year tax returns             Yes. Prior year tax returns Subtract line 7 from line 6 8. Prior year tax returns 31,000     9. Prior year tax returns 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. Prior year tax returns 25,000       Note. Prior year tax returns 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% (. Prior year tax returns 85) and enter the result on line 17. Prior year tax returns Then go to line 18. Prior year tax returns         10. Prior year tax returns Is the amount on line 9 less than the amount on line 8?             No. Prior year tax returns None of your benefits are taxable. Prior year tax returns Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Prior year tax returns 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. Prior year tax returns             Yes. Prior year tax returns Subtract line 9 from line 8 10. Prior year tax returns 6,000     11. Prior year tax returns 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. Prior year tax returns 9,000     12. Prior year tax returns Subtract line 11 from line 10. Prior year tax returns If zero or less, enter -0- 12. Prior year tax returns -0-     13. Prior year tax returns Enter the smaller of line 10 or line 11 13. Prior year tax returns 6,000     14. Prior year tax returns Enter one-half of line 13 14. Prior year tax returns 3,000     15. Prior year tax returns Enter the smaller of line 2 or line 14 15. Prior year tax returns 3,000     16. Prior year tax returns Multiply line 12 by 85% (. Prior year tax returns 85). Prior year tax returns If line 12 is zero, enter -0- 16. Prior year tax returns -0-     17. Prior year tax returns Add lines 15 and 16 17. Prior year tax returns 3,000     18. Prior year tax returns Multiply line 1 by 85% (. Prior year tax returns 85) 18. Prior year tax returns 9,350     19. Prior year tax returns Taxable benefits. Prior year tax returns Enter the smaller of line 17 or line 18. Prior year tax returns Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Prior year tax returns $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. Prior year tax returns         Jane Jackson's Filled-in Worksheet 2. Prior year tax returns Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Prior year tax returns 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. Prior year tax returns $2,000           Note. Prior year tax returns If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Prior year tax returns Otherwise, go on to line 2. Prior year tax returns             2. Prior year tax returns Enter one-half of line 1 2. Prior year tax returns 1,000   3. Prior year tax returns Enter your adjusted gross income for the earlier year 3. Prior year tax returns 23,000   4. Prior year tax returns Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Prior year tax returns S. Prior year tax returns 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. Prior year tax returns -0-   5. Prior year tax returns Enter any tax-exempt interest received in the earlier year 5. Prior year tax returns -0-   6. Prior year tax returns Add lines 2 through 5 6. Prior year tax returns 24,000   7. Prior year tax returns Enter your taxable benefits for the earlier year that you previously reported 7. Prior year tax returns -0-   8. Prior year tax returns Subtract line 7 from line 6 8. Prior year tax returns 24,000   9. Prior year tax returns 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. Prior year tax returns 25,000     Note. Prior year tax returns 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% (. Prior year tax returns 85) and enter the result on line 17. Prior year tax returns Then go to line 18. Prior year tax returns         10. Prior year tax returns Is the amount on line 8 more than the amount on line 9?       No. Prior year tax returns Skip lines 10 through 20 and enter -0- on line 21. Prior year tax returns       Yes. Prior year tax returns Subtract line 9 from line 8 10. Prior year tax returns     11. Prior year tax returns 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. Prior year tax returns     12. Prior year tax returns Subtract line 11 from line 10. Prior year tax returns If zero or less, enter -0- 12. Prior year tax returns     13. Prior year tax returns Enter the smaller of line 10 or line 11 13. Prior year tax returns     14. Prior year tax returns Enter one-half of line 13 14. Prior year tax returns     15. Prior year tax returns Enter the smaller of line 2 or line 14 15. Prior year tax returns     16. Prior year tax returns Multiply line 12 by 85% (. Prior year tax returns 85). Prior year tax returns If line 12 is zero, enter -0- 16. Prior year tax returns     17. Prior year tax returns Add lines 15 and 16 17. Prior year tax returns     18. Prior year tax returns Multiply line 1 by 85% (. Prior year tax returns 85) 18. Prior year tax returns     19. Prior year tax returns Refigured taxable benefits. Prior year tax returns Enter the smaller of line 17 or line 18 19. Prior year tax returns     20. Prior year tax returns Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Prior year tax returns     21. Prior year tax returns Additional taxable benefits. Prior year tax returns Subtract line 20 from line 19. Prior year tax returns Also enter this amount on Worksheet 4, line 20 21. Prior year tax returns -0-     Do not file an amended return for this earlier year. Prior year tax returns Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Prior year tax returns   Jane Jackson's Filled-in Worksheet 4. Prior year tax returns 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. Prior year tax returns 1. Prior year tax returns 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. Prior year tax returns $9,000         Note. Prior year tax returns If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Prior year tax returns Otherwise, go on to line 2. Prior year tax returns           2. Prior year tax returns Enter one-half of line 1 2. Prior year tax returns 4,500   3. Prior year tax returns Enter the amount from Worksheet 1, line 3 3. Prior year tax returns 25,500   4. Prior year tax returns Enter the amount from Worksheet 1, line 4 4. Prior year tax returns -0-   5. Prior year tax returns Enter the amount from Worksheet 1, line 5 5. Prior year tax returns -0-   6. Prior year tax returns Combine lines 2, 3, 4, and 5 6. Prior year tax returns 30,000   7. Prior year tax returns Enter the amount from Worksheet 1, line 7 7. Prior year tax returns -0-   8. Prior year tax returns Subtract line 7 from line 6 8. Prior year tax returns 30,000   9. Prior year tax returns Enter the amount from Worksheet 1, line 9. Prior year tax returns 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% (. Prior year tax returns 85) and enter the result on line 17. Prior year tax returns Then, go to line 18 9. Prior year tax returns 25,000   10. Prior year tax returns Is the amount on line 8 more than the amount on line 9? No. Prior year tax returns Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Prior year tax returns  Yes. Prior year tax returns Subtract line 9 from line 8 10. Prior year tax returns 5,000   11. Prior year tax returns Enter the amount from Worksheet 1, line 11 11. Prior year tax returns 9,000   12. Prior year tax returns Subtract line 11 from line 10. Prior year tax returns If zero or less, enter -0- 12. Prior year tax returns -0-   13. Prior year tax returns Enter the smaller of line 10 or line 11 13. Prior year tax returns 5,000   14. Prior year tax returns Enter one-half of line 13 14. Prior year tax returns 2,500   15. Prior year tax returns Enter the smaller of line 2 or line 14 15. Prior year tax returns 2,500   16. Prior year tax returns Multiply line 12 by 85% (. Prior year tax returns 85). Prior year tax returns If line 12 is zero, enter -0- 16. Prior year tax returns -0-   17. Prior year tax returns Add lines 15 and 16 17. Prior year tax returns 2,500   18. Prior year tax returns Multiply line 1 by 85% (. Prior year tax returns 85) 18. Prior year tax returns 7,650   19. Prior year tax returns Enter the smaller of line 17 or line 18 19. Prior year tax returns 2,500   20. Prior year tax returns 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. Prior year tax returns -0-   21. Prior year tax returns Taxable benefits under lump-sum election method. Prior year tax returns Add lines 19 and 20 21. Prior year tax returns $2,500   Next. Prior year tax returns Is line 21 above smaller than Worksheet 1, line 19? No. Prior year tax returns Do not use this method to figure your taxable benefits. Prior year tax returns Follow the instructions on Worksheet 1 to report your benefits. Prior year tax returns  Yes. Prior year tax returns You can elect to report your taxable benefits under this method. Prior year tax returns To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Prior year tax returns If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Prior year tax returns Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Prior year tax returns Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Prior year tax returns 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. Prior year tax returns   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Prior year tax returns Disability payments. Prior year tax returns   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. Prior year tax returns 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. Prior year tax returns If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Prior year tax returns 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. Prior year tax returns Legal expenses. Prior year tax returns   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. Prior year tax returns   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Prior year tax returns 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. Prior year tax returns 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. Prior year tax returns Do not use Worksheet 1 in this case. Prior year tax returns 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. Prior year tax returns If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Prior year tax returns Joint return. Prior year tax returns   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. Prior year tax returns You do this to get your net benefits when figuring if your combined benefits are taxable. Prior year tax returns Example. Prior year tax returns John and Mary file a joint return for 2013. Prior year tax returns John received Form SSA-1099 showing $3,000 in box 5. Prior year tax returns Mary also received Form SSA-1099 and the amount in box 5 was ($500). Prior year tax returns 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. Prior year tax returns Repayment of benefits received in an earlier year. Prior year tax returns   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. Prior year tax returns Deduction $3,000 or less. Prior year tax returns   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. Prior year tax returns Claim it on Schedule A (Form 1040), line 23. Prior year tax returns Deduction more than $3,000. Prior year tax returns   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. Prior year tax returns Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Prior year tax returns 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. Prior year tax returns Then refigure the tax for that year. Prior year tax returns Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Prior year tax returns Subtract the result in (c) from the result in (a). Prior year tax returns   Compare the tax figured in methods (1) and (2). Prior year tax returns Your tax for 2013 is the smaller of the two amounts. Prior year tax returns If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Prior year tax returns If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Prior year tax returns Check box d and enter “I. Prior year tax returns R. Prior year tax returns C. Prior year tax returns 1341” in the space next to that box. Prior year tax returns If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Prior year tax returns 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). Prior year tax returns Worksheet 1. Prior year tax returns 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. Prior year tax returns 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). Prior year tax returns None of your benefits are taxable for 2013. Prior year tax returns For more information, see Repayments More Than Gross Benefits . Prior year tax returns If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Prior year tax returns S. Prior year tax returns 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. Prior year tax returns Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Prior year tax returns 1. Prior year tax returns Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Prior year tax returns Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Prior year tax returns           2. Prior year tax returns Enter one-half of line 1 2. Prior year tax returns       3. Prior year tax returns 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. Prior year tax returns       4. Prior year tax returns Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Prior year tax returns       5. Prior year tax returns 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. Prior year tax returns       6. Prior year tax returns Combine lines 2, 3, 4, and 5 6. Prior year tax returns       7. Prior year tax returns 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. Prior year tax returns  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Prior year tax returns       8. Prior year tax returns Is the amount on line 7 less than the amount on line 6?             No. Prior year tax returns None of your social security benefits are taxable. Prior year tax returns Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Prior year tax returns             Yes. Prior year tax returns Subtract line 7 from line 6 8. Prior year tax returns       9. Prior year tax returns 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. Prior year tax returns         Note. Prior year tax returns 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% (. Prior year tax returns 85) and enter the result on line 17. Prior year tax returns Then go to line 18. Prior year tax returns         10. Prior year tax returns Is the amount on line 9 less than the amount on line 8?             No. Prior year tax returns None of your benefits are taxable. Prior year tax returns Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Prior year tax returns 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. Prior year tax returns             Yes. Prior year tax returns Subtract line 9 from line 8 10. Prior year tax returns       11. Prior year tax returns 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. Prior year tax returns       12. Prior year tax returns Subtract line 11 from line 10. Prior year tax returns If zero or less, enter -0- 12. Prior year tax returns       13. Prior year tax returns Enter the smaller of line 10 or line 11 13. Prior year tax returns       14. Prior year tax returns Enter one-half of line 13 14. Prior year tax returns       15. Prior year tax returns Enter the smaller of line 2 or line 14 15. Prior year tax returns       16. Prior year tax returns Multiply line 12 by 85% (. Prior year tax returns 85). Prior year tax returns If line 12 is zero, enter -0- 16. Prior year tax returns       17. Prior year tax returns Add lines 15 and 16 17. Prior year tax returns       18. Prior year tax returns Multiply line 1 by 85% (. Prior year tax returns 85) 18. Prior year tax returns       19. Prior year tax returns Taxable benefits. Prior year tax returns Enter the smaller of line 17 or line 18. Prior year tax returns Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Prior year tax returns         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. Prior year tax returns         Worksheet 2. Prior year tax returns Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Prior year tax returns 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. Prior year tax returns             Note. Prior year tax returns If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Prior year tax returns Otherwise, go on to line 2. Prior year tax returns             2. Prior year tax returns Enter one-half of line 1 2. Prior year tax returns     3. Prior year tax returns Enter your adjusted gross income for the earlier year 3. Prior year tax returns     4. Prior year tax returns Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Prior year tax returns S. Prior year tax returns 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. Prior year tax returns     5. Prior year tax returns Enter any tax-exempt interest received in the earlier year 5. Prior year tax returns     6. Prior year tax returns Add lines 2 through 5 6. Prior year tax returns     7. Prior year tax returns Enter your taxable benefits for the earlier year that you previously reported 7. Prior year tax returns     8. Prior year tax returns Subtract line 7 from line 6 8. Prior year tax returns     9. Prior year tax returns 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. Prior year tax returns       Note. Prior year tax returns 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% (. Prior year tax returns 85) and enter the result on line 17. Prior year tax returns Then go to line 18. Prior year tax returns         10. Prior year tax returns Is the amount on line 8 more than the amount on line 9?       No. Prior year tax returns Skip lines 10 through 20 and enter -0- on line 21. Prior year tax returns       Yes. Prior year tax returns Subtract line 9 from line 8 10. Prior year tax returns     11. Prior year tax returns 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. Prior year tax returns     12. Prior year tax returns Subtract line 11 from line 10. Prior year tax returns If zero or less, enter -0- 12. Prior year tax returns     13. Prior year tax returns Enter the smaller of line 10 or line 11 13. Prior year tax returns     14. Prior year tax returns Enter one-half of line 13 14. Prior year tax returns     15. Prior year tax returns Enter the smaller of line 2 or line 14 15. Prior year tax returns     16. Prior year tax returns Multiply line 12 by 85% (. Prior year tax returns 85). Prior year tax returns If line 12 is zero, enter -0- 16. Prior year tax returns     17. Prior year tax returns Add lines 15 and 16 17. Prior year tax returns     18. Prior year tax returns Multiply line 1 by 85% (. Prior year tax returns 85) 18. Prior year tax returns     19. Prior year tax returns Refigured taxable benefits. Prior year tax returns Enter the smaller of line 17 or line 18 19. Prior year tax returns     20. Prior year tax returns Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Prior year tax returns     21. Prior year tax returns Additional taxable benefits. Prior year tax returns Subtract line 20 from line 19. Prior year tax returns Also enter this amount on Worksheet 4, line 20 21. Prior year tax returns       Do not file an amended return for this earlier year. Prior year tax returns Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Prior year tax returns   Worksheet 3. Prior year tax returns Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Prior year tax returns 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. Prior year tax returns           Note. Prior year tax returns If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Prior year tax returns Otherwise, go on to line 2. Prior year tax returns           2. Prior year tax returns Enter one-half of line 1 2. Prior year tax returns     3. Prior year tax returns Enter your adjusted gross income for the earlier year 3. Prior year tax returns     4. Prior year tax returns Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Prior year tax returns S. Prior year tax returns 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. Prior year tax returns     5. Prior year tax returns Enter any tax-exempt interest received in the earlier year 5. Prior year tax returns     6. Prior year tax returns Add lines 2 through 5 6. Prior year tax returns     7. Prior year tax returns Enter your taxable benefits for the earlier year that you previously reported 7. Prior year tax returns     8. Prior year tax returns Subtract line 7 from line 6 8. Prior year tax returns     9. Prior year tax returns 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. Prior year tax returns     10. Prior year tax returns Is the amount on line 8 more than the amount on line 9? No. Prior year tax returns Skip lines 10 through 13 and enter -0- on line 14. Prior year tax returns  Yes. Prior year tax returns Subtract line 9 from line 8. Prior year tax returns 10. Prior year tax returns     11. Prior year tax returns Enter one-half of line 10 11. Prior year tax returns     12. Prior year tax returns Refigured taxable benefits. Prior year tax returns Enter the smaller of line 2 or line 11 12. Prior year tax returns     13. Prior year tax returns Enter your taxable benefits for the earlier year (or as refigured due to a previous