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Where Do I Send My Federal Tax Return 2012

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Where Do I Send My Federal Tax Return 2012

Where do i send my federal tax return 2012 5. Where do i send my federal tax return 2012   Salarios, Sueldos y Otros Ingresos Table of Contents Recordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. Where do i send my federal tax return 2012 Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones Recordatorio Ingresos de fuentes en el extranjero. Where do i send my federal tax return 2012   Si usted es ciudadano de los Estados Unidos o residente extranjero, tiene que declarar en la declaración de impuestos todo ingreso proveniente de fuentes fuera de los Estados Unidos (ingresos del extranjero) a menos que esté exento conforme a las leyes de los Estados Unidos. Where do i send my federal tax return 2012 Esto corresponde independientemente de si reside dentro o fuera de los Estados Unidos y si ha recibido o no el Formulario W-2, Wage and Tax Statement (Comprobante de salarios e impuestos), en inglés, o el Formulario 1099, también en inglés, de un pagador extranjero. Where do i send my federal tax return 2012 Esto corresponde tanto a ingresos derivados del trabajo (como salarios y propinas) como a ingresos no derivados del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Where do i send my federal tax return 2012 Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de sus ingresos del trabajo provenientes de fuentes extranjeras. Where do i send my federal tax return 2012 Para más información, vea la Publicación 54, Tax Guide for U. Where do i send my federal tax return 2012 S. Where do i send my federal tax return 2012 Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero), en inglés. Where do i send my federal tax return 2012 Introduction Este capítulo abarca la compensación recibida por servicios prestados como empleado, tales como sueldos, salarios y beneficios marginales. Where do i send my federal tax return 2012 Se incluyen los siguientes temas: Bonificaciones y premios. Where do i send my federal tax return 2012 Reglas especiales para ciertos empleados. Where do i send my federal tax return 2012 Beneficios por enfermedad y lesiones. Where do i send my federal tax return 2012 Este capítulo explica cuáles son los ingresos que se incluyen en los ingresos brutos del empleado y cuáles no se incluyen. Where do i send my federal tax return 2012 Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, obsequios y automóvil), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés Remuneración del Empleado Esta sección abarca varios tipos de remuneración del empleado incluyendo beneficios marginales, aportaciones a planes de jubilación, opciones para la compra de acciones y propiedad restringida. Where do i send my federal tax return 2012 Formulario W-2. Where do i send my federal tax return 2012    Si es empleado, debe recibir un Formulario W-2 de su empleador que muestre la remuneración que recibió por sus servicios. Where do i send my federal tax return 2012 Incluya la cantidad de la remuneración en la línea 7 del Formulario 1040 o del Formulario 1040A o en la línea 1 del Formulario 1040EZ, aún si no recibe un Formulario W-2. Where do i send my federal tax return 2012   Si prestó servicios, en otra calidad que no sea la de contratista independiente, y su empleador no le retuvo del sueldo impuestos del Seguro Social y Medicare, tiene que presentar el Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos del Seguro Social y Medicare sobre el salario no retenidos), en inglés, junto con el Formulario 1040. Where do i send my federal tax return 2012 Dicha parte del salario tiene que anotarse en la línea 7 del Formulario 1040. Where do i send my federal tax return 2012 Vea el Formulario 8919 para más información. Where do i send my federal tax return 2012 Proveedores de cuidado de menores. Where do i send my federal tax return 2012    Si provee cuidado de menores, ya sea en el hogar del menor, en el hogar de usted o en algún otro sitio comercial, la remuneración que usted reciba tiene que ser incluida en sus ingresos. Where do i send my federal tax return 2012 Si no es un empleado, usted probablemente trabaje por cuenta propia y tiene que incluir los pagos por los servicios en el Anexo C (Formulario 1040), Profit or Loss From Business (Ganancias o pérdidas de un negocio), o en el Anexo C-EZ (Formulario 1040), Net Profit From Business (Utilidad neta de un negocio), ambos en inglés. Where do i send my federal tax return 2012 Generalmente, no es empleado a menos que esté sujeto a la voluntad y control de la persona que lo emplea en cuanto a lo que tiene que hacer y cómo lo tiene que hacer. Where do i send my federal tax return 2012 Niñeras. Where do i send my federal tax return 2012   Si cuida a niños de parientes o vecinos, ya sea con regularidad o sólo ocasionalmente, las reglas para los proveedores del cuidado de menores le corresponden a usted. Where do i send my federal tax return 2012 Otras Clases de Remuneración Esta sección trata de diferentes clases de remuneración del empleado. Where do i send my federal tax return 2012 Comisiones pagadas por adelantado y otros ingresos. Where do i send my federal tax return 2012   Si recibe comisiones pagadas por adelantado u otras cantidades por servicios que prestará en el futuro y usted es contribuyente que usa el método contable a base de efectivo, tendrá que incluir estas cantidades en el ingreso del año en que las reciba. Where do i send my federal tax return 2012    Si reintegra comisiones no devengadas u otras cantidades en el mismo año en que las recibe, reste el reintegro de sus ingresos. Where do i send my federal tax return 2012 Si las reintegra en un año tributario posterior, puede deducir el reintegro como una deducción detallada en el Anexo A (Formulario 1040) o quizás pueda reclamar un crédito para ese año. Where do i send my federal tax return 2012 Vea Reintegros en el capítulo 12. Where do i send my federal tax return 2012 Asignaciones y reembolsos. Where do i send my federal tax return 2012    Si recibe asignaciones o reembolsos de su empleador para cubrir gastos de viaje, transporte u otros gastos relacionados con un negocio, vea la Publicación 463, en inglés. Where do i send my federal tax return 2012 Si se le reembolsan gastos de mudanza, vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Where do i send my federal tax return 2012 Pago de sueldo atrasado como indemnización. Where do i send my federal tax return 2012    Incluya en sus ingresos las cantidades que se le otorguen en un convenio o sentencia para pagar sueldos atrasados. Where do i send my federal tax return 2012 Estas cantidades incluyen pagos hechos a usted por daños, primas de seguro de vida no pagadas y primas de seguro de salud no pagadas. Where do i send my federal tax return 2012 Su empleador debe informarle de las mismas en el Formulario W-2. Where do i send my federal tax return 2012 Bonificaciones y premios. Where do i send my federal tax return 2012   Las bonificaciones o premios que usted reciba por trabajo sobresaliente se incluyen en los ingresos y deben aparecer en su Formulario W-2. Where do i send my federal tax return 2012 Éstos incluyen premios como viajes de vacaciones por alcanzar objetivos de ventas. Where do i send my federal tax return 2012 Si el premio o recompensa que recibe es en mercancía o servicios, tiene que incluir en sus ingresos el valor justo de mercado de los mismos. Where do i send my federal tax return 2012 Sin embargo, si su empleador solamente promete pagarle una bonificación o premio en el futuro, no es tributable hasta que usted lo reciba o esté a su disposición. Where do i send my federal tax return 2012 Premio por logros del empleado. Where do i send my federal tax return 2012   Si recibe bienes muebles tangibles (que no sean efectivo, un certificado de regalo u otro artículo similar) como premio por años de servicio o por prácticas óptimas de seguridad, por lo general podrá excluir el valor de sus ingresos. Where do i send my federal tax return 2012 Sin embargo, la cantidad que puede excluir se limita a la cantidad del costo para su empleador y no puede ser más de $1,600 ($400 por premios que no sean premios de planes calificados) por todos los premios de esa índole que reciba durante el año. Where do i send my federal tax return 2012 Su empleador le puede decir si su premio pertenece a un plan calificado. Where do i send my federal tax return 2012 Su empleador tiene que entregarle el premio como parte de una ceremonia o presentación notable, bajo condiciones y circunstancias en las cuales no hay una probabilidad considerable de que el mismo sea una remuneración disimulada. Where do i send my federal tax return 2012   No obstante, la exclusión no corresponde a los siguientes premios: Un premio por años de servicio si usted lo recibió por menos de cinco años de servicio o si recibió otro premio por años de servicio durante el año o durante los cuatro años anteriores. Where do i send my federal tax return 2012 Un premio por prácticas óptimas de seguridad si es gerente, administrador, empleado oficinista u otro empleado profesional, o si más del 10% de los empleados que reúnen los requisitos recibieron premios anteriormente por prácticas óptimas de seguridad durante el año. Where do i send my federal tax return 2012 Ejemplo. Where do i send my federal tax return 2012 Benito Valverde recibió tres premios por logros como empleado durante el año: un premio de un plan no calificado que fue un reloj con un valor de $250 y dos premios de un plan calificado que constan de un aparato estereofónico con un valor de $1,000 y un juego de palos de golf con un valor de $500. Where do i send my federal tax return 2012 Suponiendo que, por lo demás, los requisitos para los premios de planes calificados se han cumplido, cada premio por sí solo estaría excluido de los ingresos. Where do i send my federal tax return 2012 Sin embargo, ya que el valor total de todos los premios es $1,750 y excede de $1,600, Benito tiene que incluir $150 ($1,750 – $1,600) en los ingresos. Where do i send my federal tax return 2012 Pagos de salarios diferenciales. Where do i send my federal tax return 2012   Los pagos de salarios diferenciales se definen como cualquier pago que le haya hecho un empleador y que corresponda a cualquier período de más de 30 días durante el cual preste servicio activo como miembro de los servicios uniformados. Where do i send my federal tax return 2012 Dichos pagos representan la totalidad, o una parte de, los salarios que hubiera recibido del empleador durante ese período. Where do i send my federal tax return 2012 Se considera que estos pagos son sueldos y están sujetos a la retención del ingreso federal sobre los ingresos. Where do i send my federal tax return 2012 Sin embargo, no están sujetos a los impuestos de la Ley de Contribución al Seguro Social (FICA, por sus siglas en inglés) ni a los impuestos de la Ley Federal de Contribución para el Desempleo (FUTA, por sus siglas en inglés). Where do i send my federal tax return 2012 Los pagos de salarios diferenciales se declaran como salarios en el Formulario W-2. Where do i send my federal tax return 2012 Asignaciones del gobierno por costo de vida. Where do i send my federal tax return 2012   La mayoría de los pagos que los empleados civiles del gobierno de los Estados Unidos reciben por trabajo en el extranjero es tributable. Where do i send my federal tax return 2012 Sin embargo, ciertas asignaciones por costo de vida son libres de impuestos. Where do i send my federal tax return 2012 La Publicación 516, U. Where do i send my federal tax return 2012 S. Where do i send my federal tax return 2012 Government Civilian Employees Stationed Abroad (Empleados civiles del gobierno de los Estados Unidos con puesto en el extranjero), en inglés, provee una explicación sobre el trato tributario de dichas asignaciones, pagos diferenciales y otra paga especial que usted recibe por trabajar en el extranjero. Where do i send my federal tax return 2012 Planes de compensación diferida no calificados. Where do i send my federal tax return 2012   Su empleador le informará del total de cantidades diferidas para el año conforme a un plan de compensación diferida no calificado. Where do i send my federal tax return 2012 Esta cantidad aparece en el recuadro 12 del Formulario W-2, con el código Y. Where do i send my federal tax return 2012 Esta cantidad no se incluye en los ingresos. Where do i send my federal tax return 2012   Sin embargo, si en algún momento del año tributario, el plan no cumple ciertos requisitos, o no se opera conforme a dichos requisitos, todas las cantidades diferidas conforme al plan para ese año tributario y todos los años tributarios anteriores se incluyen en los ingresos del año en curso. Where do i send my federal tax return 2012 Esta cantidad se incluye en el salario, el cual aparece en el recuadro 1 del Formulario W-2. Where do i send my federal tax return 2012 Dicha cantidad se anota también en el recuadro 12 del Formulario W-2, con el código Z. Where do i send my federal tax return 2012 Pagaré recibido por servicios. Where do i send my federal tax return 2012    Si su empleador le da un pagaré garantizado como pago por sus servicios, tendrá que incluir el valor justo de mercado (usualmente el valor de descuento) del pagaré en los ingresos del año en que lo recibió. Where do i send my federal tax return 2012 Luego, cuando reciba pagos sobre el pagaré, una proporción de cada pago es la recuperación del valor justo de mercado que usted previamente había incluido en los ingresos. Where do i send my federal tax return 2012 No vuelva a incluir esa parte en los ingresos. Where do i send my federal tax return 2012 Incluya el resto del pago en los ingresos del año en que recibió el pago. Where do i send my federal tax return 2012   Si su empleador le da un pagaré no garantizado y no negociable como pago por sus servicios, los pagos sobre el pagaré que se aplican al capital del mismo se consideran ingresos de remuneración cuando usted los recibe. Where do i send my federal tax return 2012 Indemnización por despido. Where do i send my federal tax return 2012   Los pagos recibidos por concepto de indemnización por despido y cancelación de contrato laboral tienen que ser incluidos en los ingresos. Where do i send my federal tax return 2012 Pago por vacaciones acumuladas. Where do i send my federal tax return 2012    Si es empleado federal y recibe un pago global en concepto de vacaciones acumuladas al jubilarse o renunciar, esta cantidad se incluye como salario en el Formulario W-2. Where do i send my federal tax return 2012   Si renuncia de una agencia federal y es empleado por otra, podría tener que devolver a la segunda agencia parte del pago global por vacaciones anuales acumuladas. Where do i send my federal tax return 2012 Puede reducir el salario bruto restando la cantidad que devolvió en el mismo año tributario en que la recibió. Where do i send my federal tax return 2012 Adjunte a la declaración de impuestos una copia del recibo o estado de cuentas que le dio la agencia a la cual le devolvió dicho pago para explicar la diferencia entre el salario en la declaración y el salario en los Formularios W-2. Where do i send my federal tax return 2012 Servicios de ayuda para obtener otro trabajo. Where do i send my federal tax return 2012   Si elige aceptar una cantidad reducida en concepto de indemnización por despido para recibir servicios de ayuda para encontrar otro trabajo (como capacitación para escribir su hoja de vida y hacer entrevistas), tendrá que incluir la cantidad no reducida de la indemnización en los ingresos. Where do i send my federal tax return 2012    No obstante, puede deducir el valor de estos servicios de ayuda para encontrar otro trabajo (hasta la diferencia entre la indemnización por despido incluida en los ingresos y la cantidad que en verdad recibió) como una deducción miscelánea (sujeta al límite del 2% del ingreso bruto ajustado o AGI, por sus siglas en inglés) en el Anexo A (Formulario 1040). Where do i send my federal tax return 2012 Pagos por enfermedad. Where do i send my federal tax return 2012   Los pagos que reciba de su empleador mientras esté enfermo o lesionado son parte del sueldo o salario. Where do i send my federal tax return 2012 Además, tiene que incluir en los ingresos los beneficios por enfermedad que reciba de cualquiera de los siguientes pagadores: Un fondo de bienestar social. Where do i send my federal tax return 2012 Un fondo estatal para enfermedad o incapacidad. Where do i send my federal tax return 2012 Una asociación de empleadores o empleados. Where do i send my federal tax return 2012 Una compañía de seguros, si su empleador pagó el plan. Where do i send my federal tax return 2012 No obstante, si pagó las primas de una póliza de accidente o de seguro de salud, las prestaciones que reciba conforme a la póliza no están sujetas a impuestos. Where do i send my federal tax return 2012 Para más información, vea la Publicación 525, en inglés. Where do i send my federal tax return 2012 Impuestos del Seguro Social y Medicare pagados por el empleador. Where do i send my federal tax return 2012   Si usted y su empleador tienen un acuerdo conforme al cual su empleador paga su impuesto del Seguro Social y Medicare sin deducirlos de su salario bruto, tendrá que declarar la cantidad de impuestos que se pagó por usted como salario sujeto a impuestos en la declaración. Where do i send my federal tax return 2012 El pago también se considera salario para calcular los impuestos y beneficios del Seguro Social y Medicare. Where do i send my federal tax return 2012 No obstante, estos pagos no se consideran salario del Seguro Social y Medicare si usted es trabajador doméstico o trabajador agrícola. Where do i send my federal tax return 2012 Derechos de revalorización de acciones. Where do i send my federal tax return 2012   No incluya un derecho de revalorización de acciones que le haya provisto su empleador en los ingresos hasta que ejerza (haga uso de) ese derecho. Where do i send my federal tax return 2012 Cuando ejerza ese derecho, tiene derecho a un pago en efectivo equivalente al valor justo de mercado de las acciones de la sociedad anónima en la fecha en que ejerció su derecho menos el valor justo de mercado de las acciones en la fecha en que se le otorgó el derecho. Where do i send my federal tax return 2012 Incluya el pago en efectivo en los ingresos del año en que ejerza su derecho. Where do i send my federal tax return 2012 Beneficios Marginales Los beneficios marginales que reciba relacionados con el desempeño de sus servicios se incluyen en los ingresos como remuneración a menos que pague su valor justo de mercado o estén específicamente excluidos por ley. Where do i send my federal tax return 2012 Abstenerse de prestar servicios (por ejemplo, conforme a un convenio de no competencia) se considera desempeño de sus servicios para los propósitos de estas reglas. Where do i send my federal tax return 2012 Período contable. Where do i send my federal tax return 2012   Tiene que usar el mismo período contable que su empleador para declarar los beneficios marginales sujetos a impuestos que no sean en efectivo. Where do i send my federal tax return 2012 Su empleador tiene la opción de declarar los beneficios marginales sujetos a impuestos que no sean en efectivo usando cualquiera de las dos reglas siguientes: Regla general: los beneficios se declaran para un año natural (1 de enero – 31 de diciembre). Where do i send my federal tax return 2012 Regla especial del período contable: los beneficios provistos durante los 2 últimos meses del año natural (o de cualquier período más corto) son tratados como si hubiesen sido pagados durante el siguiente año natural. Where do i send my federal tax return 2012 Por ejemplo, cada año su empleador declara el valor de los beneficios provistos durante los últimos 2 meses del año anterior y los primeros 10 meses del año en curso. Where do i send my federal tax return 2012  Su empleador no tiene que usar el mismo período contable para cada beneficio marginal, pero tiene que usar el mismo período para todos los empleados que reciban un beneficio particular. Where do i send my federal tax return 2012   Si desea declarar una deducción por gastos de negocio como empleado (en el caso del uso de un auto, por ejemplo), tiene que usar el mismo período contable que use para declarar el beneficio. Where do i send my federal tax return 2012 Formulario W-2. Where do i send my federal tax return 2012   Su empleador tiene que incluir todos los beneficios marginales en la casilla 1 del Formulario W-2 como salarios, propinas y otra remuneración; y si corresponde, en las casillas 3 y 5 como salarios sujetos a los impuestos al Seguro Social y al Medicare. Where do i send my federal tax return 2012 Aunque no se requiere, su empleador podría incluir el valor total de los beneficios marginales en la casilla 14 (o en un estado por separado). Where do i send my federal tax return 2012 Sin embargo, si su empleador le proveyó a usted un vehículo e incluyó el 100% de su valor de alquiler anual en los ingresos de usted, dicho empleador tiene que declararle este valor a usted por separado en la casilla 14 (o en un estado por separado). Where do i send my federal tax return 2012 Plan de Accidente o de Salud Generalmente, el valor de la cobertura de un seguro de accidente o de salud provisto por su empleador no se incluye en los ingresos. Where do i send my federal tax return 2012 Los beneficios que reciba del plan pueden estar sujetos a impuestos, como se explica más adelante en la sección titulada Beneficios por Enfermedad y Lesiones . Where do i send my federal tax return 2012 Para más información sobre los asuntos tratados en esta sección, salvo la cobertura para cuidados a largo plazo, vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés. Where do i send my federal tax return 2012 Cobertura para cuidados a largo plazo. Where do i send my federal tax return 2012    Las aportaciones de su empleador para cubrir servicios de cuidados a largo plazo generalmente no se incluyen en los ingresos. Where do i send my federal tax return 2012 Sin embargo, las aportaciones hechas a una cuenta flexible de gastos médicos u otro plan similar (como un cafeteria plan (plan flexible de beneficios)) tienen que incluirse en los ingresos. Where do i send my federal tax return 2012 Esta cantidad se informa como salario en el recuadro 1 del Formulario W-2. Where do i send my federal tax return 2012   Las aportaciones a este tipo de plan se explican en la Publicación 502, Medical and Dental Expenses (Gastos médicos y dentales), en inglés. Where do i send my federal tax return 2012 Aportaciones a una cuenta de ahorros médicos Archer (conocida como Archer MSA, en inglés). Where do i send my federal tax return 2012    Las aportaciones hechas por su empleador a una cuenta de ahorros médicos Archer por lo general no se incluyen en los ingresos. Where do i send my federal tax return 2012 El total se declara en el recuadro 12 del Formulario W-2 con el código R. Where do i send my federal tax return 2012 Tiene que declarar esta cantidad en el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos de seguros de cuidado a largo plazo), en inglés. Where do i send my federal tax return 2012 Adjunte el formulario a la declaración de impuestos. Where do i send my federal tax return 2012 Cuenta flexible de ahorros para gastos médicos (conocida como Health FSA, en inglés). Where do i send my federal tax return 2012   Si su empleador provee una cuenta flexible de ahorros para gastos médicos que reúna los requisitos como seguro de accidente o de salud, la cantidad de la reducción de su salario y los reembolsos de sus gastos por cuidados médicos generalmente no se incluyen en los ingresos. Where do i send my federal tax return 2012 Nota: Para los años de planes que comienzan después de 2012, las cuentas flexibles de ahorros están sujetas a un límite de $2,500 de aportaciones realizadas por medio de reducción en su salario. Where do i send my federal tax return 2012 Este límite de $2,500 está sujeto a ajuste por inflación para los años de planes que comienzan después de 2013. Where do i send my federal tax return 2012 Si desea más información, vea el Notice 2012-40 (Aviso 2012-40), que se encuentra en la página 1046 del Internal Revenue Bulletin 2012-26 (Boletín de Impuestos Internos 2012-26), disponible en inglés, en www. Where do i send my federal tax return 2012 irs. Where do i send my federal tax return 2012 gov/irb/2012-26_IRB/ar09. Where do i send my federal tax return 2012 html. Where do i send my federal tax return 2012 Cuenta de reembolso de gastos médicos (HRA, por sus siglas en inglés). Where do i send my federal tax return 2012   Si su empleador provee una cuenta de reembolso de gastos médicos (HRA) que reúna los requisitos como un seguro de accidente o de salud, la cobertura y reembolsos de sus gastos por cuidados médicos por lo general no se incluyen en los ingresos. Where do i send my federal tax return 2012 Cuenta de ahorros para gastos médicos (HSA, por sus siglas en inglés). Where do i send my federal tax return 2012   Si reúne los requisitos, usted y cualquier otra persona, incluyendo su empleador o un miembro de su familia, pueden hacer aportaciones a la cuenta HSA (de usted). Where do i send my federal tax return 2012 Las aportaciones, excepto las del empleador, se pueden deducir en la declaración independientemente de si detalla o no las deducciones. Where do i send my federal tax return 2012 Las aportaciones hechas por su empleador no se incluyen en los ingresos. Where do i send my federal tax return 2012 El dinero retirado de la cuenta HSA que se utilice para pagar gastos médicos calificados no se incluye en los ingresos. Where do i send my federal tax return 2012 Las distribuciones de la cuenta que no se utilicen para gastos médicos se incluyen en los ingresos. Where do i send my federal tax return 2012 Vea la Publicación 969, en inglés, para los requisitos correspondientes a una cuenta HSA. Where do i send my federal tax return 2012   Las aportaciones hechas por una sociedad colectiva a la cuenta HSA de un socio bona fide no corresponden a aportaciones hechas por un empleador. Where do i send my federal tax return 2012 Estas aportaciones se consideran distribuciones de dinero de la cuenta y no se incluyen en el ingreso bruto de dicho socio. Where do i send my federal tax return 2012 Las aportaciones hechas por una sociedad colectiva a la cuenta HSA de un socio por servicios prestados se tratan como pagos garantizados que se pueden incluir en el ingreso bruto del socio. Where do i send my federal tax return 2012 En ambos casos, el socio puede deducir las aportaciones hechas a su cuenta HSA. Where do i send my federal tax return 2012   Las aportaciones hechas por una sociedad anónima de tipo S a la cuenta HSA de un empleado-accionista del 2% por servicios prestados se tratan como pagos garantizados y se incluyen en el ingreso bruto del empleado-accionista. Where do i send my federal tax return 2012 El empleado-accionista puede deducir la aportación hecha a su cuenta HSA. Where do i send my federal tax return 2012 Distribución de fondos calificada a una cuenta de ahorros para gastos médicos (HSA). Where do i send my federal tax return 2012   Se puede realizar una sola distribución de un arreglo de ahorros para la jubilación (IRA) a una cuenta HSA y normalmente no se incluye ninguna parte de dicha distribución en los ingresos. Where do i send my federal tax return 2012 Consulte la Publicación 590 para ver los requisitos correspondientes a estas distribuciones de fondos calificadas a una cuenta HSA. Where do i send my federal tax return 2012 Falta de cumplimiento con los requisitos. Where do i send my federal tax return 2012   Si su cuenta de ahorros para gastos médicos (HSA) recibió distribuciones calificadas (para cuentas HSA) de una cuenta flexible para gastos médicos (Health FSA) o de un plan de reembolso de gastos médicos (HRA) (temas tratados anteriormente) o de una distribución de fondos calificada para una cuenta HSA, usted tiene que reunir los requisitos para fines de una cuenta HSA en el período desde el mes en el que se haya realizado la distribución calificada hasta el último día del duodécimo mes siguiente a dicho mes. Where do i send my federal tax return 2012 Si no reúne los requisitos durante este período y esto no se debe a fallecimiento o incapacidad, tiene que incluir la distribución en los ingresos del año tributario en el que deje de reunir los requisitos. Where do i send my federal tax return 2012 Dichos ingresos están sujetos a un impuesto adicional del 10%. Where do i send my federal tax return 2012 Ayuda para Adopción Es posible que pueda excluir de los ingresos cantidades pagadas o gastos incurridos por su empleador por gastos calificados de adopción relacionados con la adopción de un hijo que reúna los requisitos. Where do i send my federal tax return 2012 Vea las instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés, para más información. Where do i send my federal tax return 2012 Los beneficios por adopción los declara el empleador en el recuadro 12 del Formulario W-2 con el código T. Where do i send my federal tax return 2012 También se incluyen como remuneración del Seguro Social y Medicare en los recuadros 3 y 5. Where do i send my federal tax return 2012 Sin embargo, no se incluyen como salario en el recuadro 1. Where do i send my federal tax return 2012 Para determinar las cantidades sujetas a impuestos y las que no lo están, tiene que llenar la Parte III del Formulario 8839, en inglés. Where do i send my federal tax return 2012 Adjunte el formulario a su declaración de impuestos. Where do i send my federal tax return 2012 Beneficios De Minimis (Mínimos) Si su empleador le provee un producto o servicio y el costo del mismo es tan pequeño que no sería razonable para el empleador declararlo, el valor no se incluye en los ingresos. Where do i send my federal tax return 2012 Generalmente, el valor de los beneficios como descuentos en las cafeterías de la compañía, el costo de transporte por taxi para regresar a su casa cuando trabaje horas extra y comidas patrocinadas por la compañía no se incluyen en los ingresos. Where do i send my federal tax return 2012 Obsequios por fiestas. Where do i send my federal tax return 2012   Si su empleador le obsequia un pavo, jamón u otro artículo de valor nominal por Navidad u otras fiestas, no incluya el valor del obsequio en los ingresos. Where do i send my federal tax return 2012 Sin embargo, si su empleador le obsequia dinero en efectivo, un certificado de regalo o un artículo similar que usted fácilmente puede canjear por efectivo, incluya el valor de ese obsequio como salario o sueldo adicional sea cual sea la cantidad en cuestión. Where do i send my federal tax return 2012 Ayuda para Educación Puede excluir de sus ingresos hasta $5,250 en concepto de ayuda calificada para educación provista por el empleador. Where do i send my federal tax return 2012 Para más información, vea la Publicación 970, Tax Benefits for Education (Beneficios tributarios para estudios), en inglés. Where do i send my federal tax return 2012 Seguro de Vida Colectivo a Término Fijo Por lo general, el costo de hasta $50,000 de la cobertura de un seguro de vida colectivo a término fijo provisto por su empleador (o un empleador anterior) no se incluye en los ingresos. Where do i send my federal tax return 2012 Sin embargo, tiene que incluir en los ingresos el costo del seguro provisto por su empleador si es superior a $50,000 de cobertura menos toda cantidad que pague por la compra del seguro. Where do i send my federal tax return 2012 Para las excepciones, vea Costo exento de impuestos en su totalidad , y Costo sujeto a impuestos en su totalidad , más adelante. Where do i send my federal tax return 2012 Si su empleador provee más de $50,000 en cobertura, la cantidad incluida en los ingresos se declara como parte de su salario en el recuadro 1 del Formulario W-2. Where do i send my federal tax return 2012 También aparece por separado en el recuadro 12 con el código C. Where do i send my federal tax return 2012 Seguro de vida colectivo a término a fijo. Where do i send my federal tax return 2012   Este tipo de seguro proporciona protección mediante un seguro de vida a término fijo (un seguro que tiene vigencia por un período de tiempo fijo) que: Provee una indemnización general por fallecimiento del asegurado, Se ofrece a un grupo de empleados, Se ofrece conforme a una póliza a nombre del empleador, y Provee una cantidad de seguro para cada empleado basada en una fórmula que impide una selección individual. Where do i send my federal tax return 2012 Beneficios permanentes. Where do i send my federal tax return 2012   Si su póliza de seguro de vida colectivo a término fijo incluye beneficios permanentes, como el valor de su pago completo o el valor en efectivo de recuperación de la póliza, tiene que incluir en los ingresos, como salario, el costo de los beneficios permanentes menos la cantidad que pague por ellos. Where do i send my federal tax return 2012 Su empleador debe poder decirle la cantidad que tiene que incluir en los ingresos. Where do i send my federal tax return 2012 Beneficios por fallecimiento accidental. Where do i send my federal tax return 2012   El seguro que provee beneficios por fallecimiento accidental u otro tipo de beneficios por fallecimiento pero no provee beneficios por fallecimiento en general (seguro de viajes, por ejemplo) no es seguro de vida colectivo a término fijo. Where do i send my federal tax return 2012 Empleador anterior. Where do i send my federal tax return 2012   Si un empleador anterior proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo durante el año, la cantidad incluida en sus ingresos se declara como salario en el recuadro 1 del Formulario W-2. Where do i send my federal tax return 2012 También aparece por separado en el recuadro 12 con el código C. Where do i send my federal tax return 2012 El recuadro 12 también muestra, con los códigos M y N, la cantidad de impuestos sin cobrar del Seguro Social y Medicare sobre la cobertura en exceso. Where do i send my federal tax return 2012 Tiene que pagar estos impuestos con su declaración de impuestos. Where do i send my federal tax return 2012 Inclúyalos en el impuesto total en la línea 60 del Formulario 1040 y siga las instrucciones para la línea 60. Where do i send my federal tax return 2012 Para más información, vea las Instrucciones del Formulario 1040, en inglés. Where do i send my federal tax return 2012 Dos o más empleadores. Where do i send my federal tax return 2012   Su exclusión para la cobertura del seguro de vida colectivo a término fijo no puede sobrepasar el costo de $50,000 de cobertura provista por su empleador, independientemente de si el seguro es provisto por un solo empleador o por varios empleadores. Where do i send my federal tax return 2012 Si dos o más empleadores proveen cobertura de seguro que sume más de $50,000, las cantidades declaradas como salarios en los Formularios W-2 no serán correctas. Where do i send my federal tax return 2012 Tiene que calcular cuánto tiene que incluir en los ingresos. Where do i send my federal tax return 2012 A la cantidad que calcule, réstele la cantidad declarada con el código C en el recuadro 12 de los Formularios W-2, sume el resultado al salario declarado en el recuadro 1 y declare el total en su declaración de impuestos. Where do i send my federal tax return 2012 Cómo calcular el costo tributable. Where do i send my federal tax return 2012   Utilice la hoja de trabajo siguiente para calcular la cantidad a incluir en los ingresos. Where do i send my federal tax return 2012     Hoja de Trabajo 5-1. Where do i send my federal tax return 2012 Cómo Calcular el Costo del Seguro de Vida Colectivo a Término Fijo a Incluir en los Ingresos 1. Where do i send my federal tax return 2012 Anote la cantidad total de su cobertura de seguro provista por su(s) empleador(es). Where do i send my federal tax return 2012 1. Where do i send my federal tax return 2012   2. Where do i send my federal tax return 2012 Límite sobre la exclusión para la cobertura del seguro de vida colectivo a término fijo provista por su empleador. Where do i send my federal tax return 2012 2. Where do i send my federal tax return 2012 50,000 3. Where do i send my federal tax return 2012 Reste la línea 2 de la línea 1. Where do i send my federal tax return 2012 3. Where do i send my federal tax return 2012   4. Where do i send my federal tax return 2012 Divida la línea 3 entre $1,000. Where do i send my federal tax return 2012 Incluya sólo un decimal. Where do i send my federal tax return 2012 4. Where do i send my federal tax return 2012   5. Where do i send my federal tax return 2012 Vaya a la Tabla 5-1. Where do i send my federal tax return 2012 Según la edad que tenga el último día del año tributario, busque el grupo correspondiente a su edad en la columna izquierda y anote el costo correspondiente indicado en la columna derecha. Where do i send my federal tax return 2012 5. Where do i send my federal tax return 2012   6. Where do i send my federal tax return 2012 Multiplique la línea 4 por la línea 5. Where do i send my federal tax return 2012 6. Where do i send my federal tax return 2012   7. Where do i send my federal tax return 2012 Anote el número de meses completos de cobertura a este costo. Where do i send my federal tax return 2012 7. Where do i send my federal tax return 2012   8. Where do i send my federal tax return 2012 Multiplique la línea 6 por la línea 7. Where do i send my federal tax return 2012 8. Where do i send my federal tax return 2012   9. Where do i send my federal tax return 2012 Anote las primas que pagó al mes. Where do i send my federal tax return 2012 9. Where do i send my federal tax return 2012       10. Where do i send my federal tax return 2012 Anote el número de meses que pagó las primas. Where do i send my federal tax return 2012 10. Where do i send my federal tax return 2012       11. Where do i send my federal tax return 2012 Multiplique la línea 9 por la línea 10. Where do i send my federal tax return 2012 11. Where do i send my federal tax return 2012   12. Where do i send my federal tax return 2012 Reste la línea 11 de la línea 8. Where do i send my federal tax return 2012 Incluya esta cantidad en sus ingresos como salario 12. Where do i send my federal tax return 2012   Tabla 5-1. Where do i send my federal tax return 2012 Costo de Cada $1,000 de Seguro de Vida Colectivo a Término Fijo por un Mes Edad Costo Menor de 25 años $ 0. Where do i send my federal tax return 2012 05 De 25 a 29 años 0. Where do i send my federal tax return 2012 06 De 30 a 34 años 0. Where do i send my federal tax return 2012 08 De 35 a 39 años 0. Where do i send my federal tax return 2012 09 De 40 a 44 años 0. Where do i send my federal tax return 2012 10 De 45 a 49 años 0. Where do i send my federal tax return 2012 15 De 50 a 54 años 0. Where do i send my federal tax return 2012 23 De 55 a 59 años 0. Where do i send my federal tax return 2012 43 De 60 a 64 años 0. Where do i send my federal tax return 2012 66 De 65 a 69 años 1. Where do i send my federal tax return 2012 27 De 70 años en adelante 2. Where do i send my federal tax return 2012 06 Ejemplo. Where do i send my federal tax return 2012 Usted tiene 51 años de edad y trabaja para los empleadores A y B. Where do i send my federal tax return 2012 Ambos empleadores le proveen cobertura de seguro de vida colectivo a término fijo para el año entero. Where do i send my federal tax return 2012 Su cobertura es $35,000 con el empleador A y $45,000 con el empleador B. Where do i send my federal tax return 2012 Usted paga las primas mensuales de $4. Where do i send my federal tax return 2012 15 conforme al plan colectivo del empleador B. Where do i send my federal tax return 2012 La cantidad a ser incluida en los ingresos se calcula según lo indicado en la Hoja de Trabajo 5-1. Where do i send my federal tax return 2012 Cómo Calcular el Costo del Seguro de Vida Colectivo a Término Fijo a Incluir en los Ingresos – Ejemplo, a continuación. Where do i send my federal tax return 2012    Hoja de Trabajo 5-1. Where do i send my federal tax return 2012 Cómo Calcular el Costo del Seguro de Vida Colectivo a Término Fijo a Incluir en los Ingresos – Ejemplo 1. Where do i send my federal tax return 2012 Anote la cantidad total de su cobertura de seguro provista por su(s) empleador(es). Where do i send my federal tax return 2012 1. Where do i send my federal tax return 2012 80,000 2. Where do i send my federal tax return 2012 Límite sobre la exclusión para la cobertura del seguro de vida colectivo a término fijo provista por su empleador. Where do i send my federal tax return 2012 2. Where do i send my federal tax return 2012 50,000 3. Where do i send my federal tax return 2012 Reste la línea 2 de la línea 1. Where do i send my federal tax return 2012 3. Where do i send my federal tax return 2012 30,000 4. Where do i send my federal tax return 2012 Divida la línea 3 entre $1,000. Where do i send my federal tax return 2012 Incluya sólo un decimal. Where do i send my federal tax return 2012 4. Where do i send my federal tax return 2012 30. Where do i send my federal tax return 2012 0 5. Where do i send my federal tax return 2012 Vaya a la Tabla 5-1. Where do i send my federal tax return 2012 Según la edad que tenga el último día del año tributario, busque el grupo correspondiente a su edad en la columna izquierda y anote el costo correspondiente indicado en la columna derecha. Where do i send my federal tax return 2012 5. Where do i send my federal tax return 2012 . Where do i send my federal tax return 2012 23 6. Where do i send my federal tax return 2012 Multiplique la línea 4 por la línea 5. Where do i send my federal tax return 2012 6. Where do i send my federal tax return 2012 6. Where do i send my federal tax return 2012 90 7. Where do i send my federal tax return 2012 Anote el número de meses completos de cobertura a este costo. Where do i send my federal tax return 2012 7. Where do i send my federal tax return 2012 12 8. Where do i send my federal tax return 2012 Multiplique la línea 6 por la línea 7. Where do i send my federal tax return 2012 8. Where do i send my federal tax return 2012 82. Where do i send my federal tax return 2012 80 9. Where do i send my federal tax return 2012 Anote las primas que pagó al mes. Where do i send my federal tax return 2012 9. Where do i send my federal tax return 2012 4. Where do i send my federal tax return 2012 15     10. Where do i send my federal tax return 2012 Anote el número de meses que pagó las primas. Where do i send my federal tax return 2012 10. Where do i send my federal tax return 2012 12     11. Where do i send my federal tax return 2012 Multiplique la línea 9 por la línea 10. Where do i send my federal tax return 2012 11. Where do i send my federal tax return 2012 49. Where do i send my federal tax return 2012 80 12. Where do i send my federal tax return 2012 Reste la línea 11 de la línea 8. Where do i send my federal tax return 2012 Incluya esta cantidad en sus ingresos como salario. Where do i send my federal tax return 2012 12. Where do i send my federal tax return 2012 33. Where do i send my federal tax return 2012 00 Costo exento de impuestos en su totalidad. Where do i send my federal tax return 2012   No se grava impuesto alguno sobre el costo del seguro de vida colectivo a término fijo si se da alguna de las siguientes circunstancias: Está permanente y totalmente incapacitado y ha cesado su trabajo. Where do i send my federal tax return 2012 Su empleador es el beneficiario de la póliza por el período completo de vigencia del seguro durante el año tributario. Where do i send my federal tax return 2012 Una organización benéfica (definida en el capítulo 24), para la cual las aportaciones son deducibles, es la única beneficiaria de la póliza por el período completo de vigencia del seguro durante el año tributario. Where do i send my federal tax return 2012 (No tiene derecho a una deducción en concepto de donación caritativa por nombrar a una organización benéfica beneficiaria de su póliza). Where do i send my federal tax return 2012 El plan existía el 1 de enero de 1984 y Se jubiló antes del 2 de enero de 1984 y estaba cubierto por el plan cuando se jubiló o Llegó a los 55 años de edad antes del 2 enero de 1984 y estaba empleado por el empleador o su predecesor en 1983. Where do i send my federal tax return 2012 Costo sujeto a impuestos en su totalidad. Where do i send my federal tax return 2012   Se grava la totalidad del costo del seguro de vida colectivo a término fijo si se da alguna de las siguientes circunstancias: El empleador provee el seguro por medio de un fideicomiso para empleados calificado, como un fideicomiso de pensiones o un plan de anualidades calificado. Where do i send my federal tax return 2012 Usted es un empleado clave y el plan de su empleador discrimina a favor de los empleados clave. Where do i send my federal tax return 2012 Servicios de Planificación para la Jubilación Si su empleador tiene un plan calificado de jubilación, los servicios de planificación calificados para la jubilación provistos a usted (y a su cónyuge) por el empleador no se incluyen en los ingresos. Where do i send my federal tax return 2012 Los servicios calificados incluyen asesoramiento sobre planificación para la jubilación, información sobre el plan de jubilación de su empleador e información sobre cómo podría encajar este plan dentro de su plan general individual de ingresos para la jubilación. Where do i send my federal tax return 2012 No puede excluir el valor de ningún servicio de preparación de impuestos, contabilidad, ni servicios de un abogado o corredor de bolsa provistos por su empleador. Where do i send my federal tax return 2012 Transporte Si su empleador le provee un beneficio marginal de transporte calificado, éste puede ser excluido de sus ingresos, hasta ciertos límites. Where do i send my federal tax return 2012 Un beneficio marginal de transporte calificado es: Transporte en vehículos de desplazamiento en carretera (como furgonetas) entre su hogar y el lugar de trabajo, Una tarjeta abonada de transporte colectivo, Estacionamiento que reúna los requisitos. Where do i send my federal tax return 2012 Desplazamiento calificado de ida y vuelta al trabajo en bicicleta. Where do i send my federal tax return 2012 Los reembolsos en efectivo hechos por su empleador para dichos gastos conforme a un acuerdo bona fide para reembolsos también son excluibles. Where do i send my federal tax return 2012 Sin embargo, el reembolso en efectivo de una tarjeta abonada de transporte colectivo es excluible sólo si no tiene a su disposición un recibo o artículo similar que pueda ser canjeado únicamente por una tarjeta abonada de transporte colectivo. Where do i send my federal tax return 2012 Límite de exclusión. Where do i send my federal tax return 2012   La exclusión para el transporte al trabajo en vehículos de carretera y los beneficios marginales de tarjetas abonadas de transporte colectivo no puede ser mayor que $245 al mes. Where do i send my federal tax return 2012   La exclusión por el beneficio marginal de estacionamiento calificado no puede ser mayor de $245 al mes. Where do i send my federal tax return 2012   La exclusión para desplazarse en bicicleta hasta el lugar de trabajo y de vuelta a la casa, conforme a los requisitos y durante un año natural, se calcula multiplicando $20 por el número de meses, los cuales reúnen los requisitos, en los que dicho desplazamiento se haya realizado durante dicho año. Where do i send my federal tax return 2012   Si los beneficios tienen un valor superior a estos límites, la cantidad en exceso tiene que incluirse en los ingresos. Where do i send my federal tax return 2012 Usted no tiene derecho a estas exclusiones si los reembolsos se efectúan conforme a un acuerdo de reducción de remuneración. Where do i send my federal tax return 2012 Vehículo de transporte al trabajo en carretera. Where do i send my federal tax return 2012   Es un vehículo de uso en carretera con asientos para por lo menos seis adultos (sin incluir al chófer). Where do i send my federal tax return 2012 Se espera que por lo menos el 80% del millaje del vehículo sea por: Transporte de empleados de su casa al trabajo y viceversa y Viajes durante los cuales los empleados ocupan por lo menos la mitad de los asientos para adultos del vehículo (sin incluir al chófer). Where do i send my federal tax return 2012 Tarjeta abonada de transporte. Where do i send my federal tax return 2012   Es toda tarjeta, ficha, billete o vale que le dé a la persona el derecho de viajar en transporte colectivo (ya sea público o privado) gratis o con descuento o a viajar en un vehículo de transporte por carretera operado por una persona que se dedique al negocio de transportar personas a cambio de remuneración. Where do i send my federal tax return 2012 Estacionamiento que reúne los requisitos. Where do i send my federal tax return 2012   Es un estacionamiento provisto a un empleado en el sitio del local comercial del empleador, o cerca del mismo. Where do i send my federal tax return 2012 También incluye el estacionamiento en el lugar, o cerca del lugar, desde el cual el empleado viaja a su lugar de trabajo en transporte público, en un vehículo de transporte en carretera o en un vehículo sujeto a un convenio entre dueños de autos para turnarse en el transporte a sus lugares de trabajo. Where do i send my federal tax return 2012 No incluye el estacionamiento en el hogar del empleado o cerca del mismo. Where do i send my federal tax return 2012 Desplazamiento calificado de ida y vuelta al trabajo en bicicleta. Where do i send my federal tax return 2012   Éste es un reembolso basado en el número de meses calificados de desplazamiento de ida y vuelta al trabajo en bicicleta durante el año. Where do i send my federal tax return 2012 Un mes calificado de desplazamiento de ida y vuelta al trabajo en bicicleta es cualquier mes en el que utilice la bicicleta de manera habitual para una parte sustancial del viaje de ida y vuelta al trabajo sin recibir los demás beneficios marginales de transporte calificados. Where do i send my federal tax return 2012 Puede recibir el reembolso por gastos en los que incurrió durante el año al comprar una bicicleta y por mejoras, reparaciones y almacenaje relacionados con la bicicleta. Where do i send my federal tax return 2012 Aportaciones a un Plan de Jubilación Las aportaciones hechas por su empleador a un plan calificado de jubilación para usted no se incluyen en los ingresos en el momento en que se hacen. Where do i send my federal tax return 2012 Su empleador le puede decir si su plan de jubilación reúne los requisitos. Where do i send my federal tax return 2012 Sin embargo, es posible que el costo de cobertura de un seguro de vida incluido en el plan tenga que incluirse. Where do i send my federal tax return 2012 Vea el tema titulado Seguro de Vida Colectivo a Término Fijo , anteriormente, bajo Beneficios Marginales. Where do i send my federal tax return 2012 Si su empleador hace pagos a un plan no calificado para usted, generalmente tiene que incluir las aportaciones en los ingresos como salario para el año tributario en que se hicieron las aportaciones. Where do i send my federal tax return 2012 Sin embargo, si los intereses que recibe del plan no se pueden traspasar o están sujetos a un riesgo considerable de ser decomisados (o sea, usted tiene buena probabilidad de perderlos) en el momento de la aportación, no tiene que incluir el valor de los intereses en los ingresos hasta que sean transferibles, o no estén sujetos a dicho riesgo de ser decomisados. Where do i send my federal tax return 2012 Para información sobre las distribuciones de planes de jubilación, vea la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), (o la Publicación 721, Tax Guide to U. Where do i send my federal tax return 2012 S. Where do i send my federal tax return 2012 Civil Service Retirement Benefits (Guía tributaria de beneficios de jubilación federales de los Estados Unidos)), ambas en inglés, si usted es empleado o jubilado federal. Where do i send my federal tax return 2012 Aplazamientos electivos. Where do i send my federal tax return 2012   Si tiene derecho a ciertos tipos de planes de jubiliación, puede escoger apartar parte de su salario para que su empleador lo aporte a un fondo para la jubiliación, en vez de serle pagado a usted. Where do i send my federal tax return 2012 La cantidad que aparte (denominada aplazamiento electivo) se considera aportación del empleador a un plan calificado. Where do i send my federal tax return 2012 Un aplazamiento electivo, que no sea una aportación designada hecha a un arreglo Roth (tema que se aborda más adelante), no se incluye en el salario sujeto a impuestos sobre el ingreso en el momento en que se hace la aportación. Where do i send my federal tax return 2012 Sin embargo, sí se incluye en el salario sujeto a impuestos del Seguro Social y Medicare. Where do i send my federal tax return 2012   Los aplazamientos electivos incluyen aportaciones electivas hechas a los siguientes planes de jubilación: Acuerdos de pago en efectivo o diferidos (planes conforme a la sección 401(k)). Where do i send my federal tax return 2012 Thrift Savings Plan (Cuenta de ahorros para la jubilación) para empleados del gobierno federal. Where do i send my federal tax return 2012 Planes de pensiones simplificadas para empleados mediante la reducción de salarios (conocidos en inglés como salary reduction simplified employee pension plans (SARSEP)). Where do i send my federal tax return 2012 Planes de incentivos de ahorros para empleados en los que el empleador aporta cantidades iguales (conocidos en inglés como savings incentive match plans for employees (SIMPLE plans)). Where do i send my federal tax return 2012 Planes de anualidades con protección tributaria (planes conforme a la sección 403(b)). Where do i send my federal tax return 2012 Planes conforme a la sección 501(c)(18)(D). Where do i send my federal tax return 2012 Planes conforme a la sección 457. Where do i send my federal tax return 2012 Plan calificado de aportaciones automáticas. Where do i send my federal tax return 2012   A través de un plan calificado de aportaciones automáticas, su empleador puede considerar que usted ha optado por aportar parte de su salario a un plan conforme a la sección 401(k). Where do i send my federal tax return 2012 A usted se le debe enviar una notificación por escrito de los derechos y deberes que le corresponden conforme al plan calificado de aportaciones automáticas. Where do i send my federal tax return 2012 Dicha notificación tiene que explicar: Su derecho a optar por que no se efectúen aportaciones optativas o por que sí se efectúen, pero a un porcentaje distinto y Cómo se invertirán las aportaciones efectuadas si usted no toma una decisión en cuanto a la inversión de las mismas. Where do i send my federal tax return 2012   Después de recibir la notificación y antes de que se efectúe la primera aportación optativa, es obligatorio que tenga un período razonable para elegir una opción en cuanto a las aportaciones. Where do i send my federal tax return 2012 Límite global sobre aplazamientos. Where do i send my federal tax return 2012   En el año 2013, por lo general, no debió haber diferido más de un total de $17,500 en aportaciones a los planes enumerados anteriormente en los apartados (1) al (3) y (5). Where do i send my federal tax return 2012 El límite sobre aportaciones hechas a un plan SIMPLE es $12,000. Where do i send my federal tax return 2012 El límite sobre aportaciones hechas a planes conforme a la sección 501(c)(18)(D) es $7,000 o el 25% de su remuneración, la cantidad que sea menor. Where do i send my federal tax return 2012 El límite sobre aportaciones hechas a planes conforme a la sección 457 es su remuneración incluible o $17,500, la cantidad que sea menor. Where do i send my federal tax return 2012 Las cantidades diferidas bajo los límites específicos del plan son parte del límite global sobre aplazamientos. Where do i send my federal tax return 2012 Aportaciones designadas a un arreglo Roth. Where do i send my federal tax return 2012   Los empleadores con planes conforme a las secciones 401(k) y 403(b) pueden establecer programas calificados de aportaciones a un arreglo Roth para hacer que la totalidad o parte de sus aplazamientos electivos al plan se designen a aportaciones a un arreglo Roth después de impuestos. Where do i send my federal tax return 2012 Las aportaciones designadas a un arreglo Roth se consideran aplazamientos electivos, salvo que se incluyen en los ingresos. Where do i send my federal tax return 2012 Aplazamientos en exceso. Where do i send my federal tax return 2012   Su empleador o el administrador de su plan debería aplicar el límite anual correspondiente al calcular sus aportaciones al plan. Where do i send my federal tax return 2012 No obstante, usted es responsable de controlar o llevar la cuenta del total que aplace para asegurarse de que los aplazamientos no sean mayores al límite global. Where do i send my federal tax return 2012   Si aparta una cantidad mayor al límite, el exceso generalmente tiene que incluirse en los ingresos de ese año, a no ser que tenga un aplazamiento en exceso de una aportación designada a un arreglo Roth. Where do i send my federal tax return 2012 Vea la Publicación 525, en inglés, para una explicación sobre el tratamiento tributario de los aplazamientos en exceso. Where do i send my federal tax return 2012 Aportaciones de actualización. Where do i send my federal tax return 2012   Es posible que se le permita hacer aportaciones de actualización (aplazamientos electivos adicionales) si tiene 50 años de edad o más para el final del año tributario. Where do i send my federal tax return 2012 Opciones de Compra de Acciones Si recibe una opción no estatutaria para comprar o vender acciones u otros bienes como pago por sus servicios, normalmente tendrá ingresos cuando reciba la opción, cuando ejerza la opción (cuando la use para comprar o vender las acciones u otros bienes) o cuando venda o de otra manera enajene la opción. Where do i send my federal tax return 2012 Sin embargo, si su opción es una opción estatutaria de acciones, no tendrá ningún ingreso hasta que venda o intercambie sus acciones. Where do i send my federal tax return 2012 Su empleador le puede decir qué clase de opción tiene. Where do i send my federal tax return 2012 Para más información, vea la Publicación 525, en inglés. Where do i send my federal tax return 2012 Bienes Restringidos Por lo general, si recibe bienes a cambio de sus servicios, tiene que incluir el valor justo de mercado en los ingresos en el año en que reciba los bienes. Where do i send my federal tax return 2012 Sin embargo, si recibe acciones u otros bienes que tengan ciertas restricciones que afecten su valor, no incluya el valor de los bienes en los ingresos hasta que se hayan adquirido todos los derechos a los mismos. Where do i send my federal tax return 2012 Puede elegir incluir el valor de los bienes en los ingresos en el año en que le son traspasados a usted. Where do i send my federal tax return 2012 Para más información, vea Restricted Property (Bienes restringidos), en la Publicación 525, en inglés. Where do i send my federal tax return 2012 Dividendos recibidos de acciones restringidas. Where do i send my federal tax return 2012   Los dividendos que reciba de acciones restringidas se consideran remuneración y no ingresos de dividendos. Where do i send my federal tax return 2012 Su empleador debe incluir estos pagos en el Formulario W-2. Where do i send my federal tax return 2012 Acciones que usted elija incluir en los ingresos. Where do i send my federal tax return 2012   Los dividendos que reciba de acciones restringidas que usted eligió incluir en los ingresos en el año en que se traspasaron son tratados como cualquier otro dividendo. Where do i send my federal tax return 2012 Declárelos en la declaración de impuestos como dividendos. Where do i send my federal tax return 2012 Para una explicación sobre dividendos, vea el capítulo 8 . Where do i send my federal tax return 2012    Para más información sobre cómo tratar los dividendos declarados en el Formulario W-2 y el Formulario 1099-DIV, vea Dividends received on restricted stock (Dividendos recibidos de acciones restringidas), en la Publicación 525, en inglés. Where do i send my federal tax return 2012 Reglas Especiales para Algunos Empleados Esta sección trata de las reglas especiales para personas que tengan ciertas clases de empleo: miembros del clero, miembros de órdenes religiosas, personas que trabajan para empleadores extranjeros, personal militar y voluntarios. Where do i send my federal tax return 2012 Clero Por lo general, si es miembro del clero, tiene que incluir en sus ingresos las ofrendas y honorarios que reciba por oficiar en matrimonios, bautizos, funerales, misas, etc. Where do i send my federal tax return 2012 , además de su sueldo o salario. Where do i send my federal tax return 2012 Si la ofrenda se hace a la institución religiosa, no se le grava a usted. Where do i send my federal tax return 2012 Si es miembro de una organización religiosa y le da ganancias de otras fuentes a dicha organización religiosa, tiene que incluir dichas ganancias en sus ingresos. Where do i send my federal tax return 2012 No obstante, quizás tenga derecho a una deducción de la cantidad pagada a la organización caritativa. Where do i send my federal tax return 2012 Vea el capítulo 24 . Where do i send my federal tax return 2012 Pensión. Where do i send my federal tax return 2012    Una pensión o pago por jubilación para un miembro del clero suele tratarse igual que otra pensión o anualidad. Where do i send my federal tax return 2012 Tiene que declararse en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. Where do i send my federal tax return 2012 Vivienda. Where do i send my federal tax return 2012    Hay reglas especiales en cuanto a vivienda para los miembros del clero. Where do i send my federal tax return 2012 Conforme a estas reglas, no se incluye en los ingresos el valor del alquiler de una vivienda (incluyendo servicios públicos) ni una asignación para vivienda que le haya sido proporcionada como parte de su paga. Where do i send my federal tax return 2012 Sin embargo, la exclusión no puede ser mayor que la paga razonable por sus servicios. Where do i send my federal tax return 2012 Si paga por los servicios públicos, puede excluir toda asignación designada al costo de los servicios, hasta el costo real. Where do i send my federal tax return 2012 La vivienda o la asignación se le tiene que ofrecer como compensación por sus servicios como ministro ordenado, con licencia o con comisión. Where do i send my federal tax return 2012 No obstante, tiene que incluir el valor del alquiler de la vivienda o de la asignación para la vivienda como ganancias del trabajo por cuenta propia en el Anexo SE (Formulario 1040) si está sujeto al impuesto del trabajo por cuenta propia. Where do i send my federal tax return 2012 Para más información, vea la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. Where do i send my federal tax return 2012 Miembros de Órdenes Religiosas Si es miembro de una orden religiosa que ha hecho un voto de pobreza, la manera de tratar las ganancias a las cuales ha renunciado y que ha entregado a la orden depende de si presta servicios a la misma. Where do i send my federal tax return 2012 Servicios prestados a la orden religiosa. Where do i send my federal tax return 2012   Si presta servicios en representación de la orden en el desempeño de los deberes requeridos por la misma, no incluya en sus ingresos las cantidades entregadas a la orden. Where do i send my federal tax return 2012   Si su orden le manda prestar servicios para otra entidad de la iglesia supervisora o una institución asociada, se considera que presta los servicios en representación de la orden. Where do i send my federal tax return 2012 Los sueldos o salarios que gane en representación de una orden, y que le entregue a la misma, no se incluyen en sus ingresos. Where do i send my federal tax return 2012 Ejemplo. Where do i send my federal tax return 2012 Usted es miembro de una orden religiosa y ha hecho un voto de pobreza. Where do i send my federal tax return 2012 Renuncia a todo derecho sobre sus ganancias y le entrega a la orden todo sueldo o salario que gane. Where do i send my federal tax return 2012 Usted es enfermero registrado, por lo tanto su orden lo asigna a trabajar en un hospital que es una institución asociada con la iglesia. Where do i send my federal tax return 2012 No obstante, se mantiene bajo el mando general y el control de la orden. Where do i send my federal tax return 2012 A usted se le considera agente de la orden y los sueldos o salarios que gane en ese hospital y entregue a la orden no se incluyen en los ingresos. Where do i send my federal tax return 2012 Servicios prestados fuera de la orden religiosa. Where do i send my federal tax return 2012   Si a usted se le instruye que trabaje fuera de la orden, sus servicios no son un desempeño de los deberes requeridos por la orden a menos que dichos servicios cumplan los dos requisitos siguientes: Son tipos de servicios que normalmente son deberes de los miembros de la orden. Where do i send my federal tax return 2012 Son parte de los deberes que usted tiene que prestar para la orden, o en nombre de la misma, como su agente. Where do i send my federal tax return 2012 Si es empleado de un tercero y presta servicios a éste, se considera que la orden no le exige a usted que preste dichos servicios. Where do i send my federal tax return 2012 Las cantidades que reciba por estos servicios se incluyen en sus ingresos, aun si ha hecho un voto de pobreza. Where do i send my federal tax return 2012 Ejemplo. Where do i send my federal tax return 2012 Marcos Moreno es miembro de una orden religiosa y ha hecho un voto de pobreza. Where do i send my federal tax return 2012 Ha renunciado a todo derecho a sus ganancias y se las entrega a la orden. Where do i send my federal tax return 2012 Marcos es maestro. Where do i send my federal tax return 2012 Sus superiores de la orden le dijeron que obtuviera empleo en una escuela privada exenta de impuestos. Where do i send my federal tax return 2012 Marcos se convirtió en un empleado de la escuela y, a solicitud suya, la escuela pagó su salario directamente a la orden. Where do i send my federal tax return 2012 Debido a que Marcos es empleado de la escuela, se considera que presta servicios para la escuela en vez de como agente de la orden. Where do i send my federal tax return 2012 El salario que gana Marcos por trabajar en la escuela se incluye en sus ingresos. Where do i send my federal tax return 2012 Empleador Extranjero Hay reglas especiales que se aplican a personas que trabajan para un empleador extranjero. Where do i send my federal tax return 2012 Ciudadano estadounidense. Where do i send my federal tax return 2012   Si es ciudadano estadounidense que trabaja en los Estados Unidos para un gobierno extranjero, una organización internacional, una embajada extranjera o cualquier empleador extranjero, tiene que incluir su sueldo en los ingresos. Where do i send my federal tax return 2012 Impuestos del Seguro Social y Medicare. Where do i send my federal tax return 2012   Está exento de los impuestos del Seguro Social y Medicare para empleados si trabaja en los Estados Unidos para una organización internacional o un gobierno extranjero. Where do i send my federal tax return 2012 No obstante, tiene que pagar impuestos sobre el trabajo por cuenta propia sobre sus ingresos por servicios prestados en los Estados Unidos, a pesar de que no trabaja por cuenta propia. Where do i send my federal tax return 2012 Esta regla también corresponde si es empleado de una agencia calificada que pertenezca en su totalidad a un gobierno extranjero. Where do i send my federal tax return 2012 Empleados de organizaciones internacionales o de gobiernos extranjeros. Where do i send my federal tax return 2012   Su remuneración por prestar servicios oficiales a una organización internacional está exenta de impuestos federales sobre los ingresos si no es ciudadano estadounidense o si es ciudadano de las Filipinas (independientemente de si usted es o no ciudadano estadounidense). Where do i send my federal tax return 2012   Su remuneración por prestar servicios oficiales a un gobierno extranjero está exenta de impuestos federales sobre los ingresos si se cumplen todas las siguientes condiciones: No es ciudadano estadounidense o es ciudadano filipino (independientemente de que sea o no ciudadano estadounidense). Where do i send my federal tax return 2012 Su trabajo se parece al trabajo desempeñado por empleados de los Estados Unidos en países extranjeros. Where do i send my federal tax return 2012 El gobierno extranjero ofrece una exención igual a empleados de los Estados Unidos que se encuentren en su país. Where do i send my federal tax return 2012 Renuncia al estado de extranjero. Where do i send my federal tax return 2012   Podrían corresponderle reglas diferentes si es extranjero que trabaja para un gobierno extranjero o una organización internacional y presenta una renuncia conforme a la sección 247(b) de la Immigration and Nationality Act (Ley de Inmigración y Nacionalidad) para mantener su estado de inmigrante. Where do i send my federal tax return 2012 Vea el tema titulado Foreign Employer (Empleador extranjero) en la Publicación 525, en inglés. Where do i send my federal tax return 2012 Empleo en el extranjero. Where do i send my federal tax return 2012   Para información sobre el trato tributario de los ingresos ganados en el extranjero, obtenga la Publicación 54, en inglés. Where do i send my federal tax return 2012 Fuerzas Armadas Los pagos que reciba como miembro de las Fuerzas Armadas suelen estar sujetos a impuestos como sueldo o salario, con excepción del pago de jubilación que está sujeto a impuestos como una pensión. Where do i send my federal tax return 2012 A las asignaciones generalmente no se les gravan impuestos. Where do i send my federal tax return 2012 Para información sobre el trato tributario de las asignaciones y beneficios militares, obtenga la Publicación 3, Armed Forces' Tax Guide (Guía tributaria para las Fuerzas Armadas), en inglés. Where do i send my federal tax return 2012 Pagos de salarios diferenciales. Where do i send my federal tax return 2012   Si una persona que presta servicio activo como miembro de las Fuerzas Armadas recibe pagos de un empleador correspondientes a cualquier período de dicho servicio, éstos se tratan como remuneración. Where do i send my federal tax return 2012 Estos salarios están sujetos a la retención del impuesto sobre los ingresos y se declaran en el Formulario W-2. Where do i send my federal tax return 2012 Vea la sección Otras Clases de Remuneración , anteriormente. Where do i send my federal tax return 2012 Pagos de la jubilación militar. Where do i send my federal tax return 2012   Si sus pagos de jubilación se basan en edad o duración de servicio, están sujetos a impuestos y tienen que incluirse en sus ingresos como una pensión en las líneas 16a y 16b del Formulario 1040, o en las líneas 12a y 12b del Formulario 1040A. Where do i send my federal tax return 2012 No incluya en los ingresos ninguna reducción de pago de jubilación o anticipo para proveer una anualidad de sobreviviente para su cónyuge o hijos conforme al Retired Serviceman's Family Protection Plan (Plan de protección para las familias de militares jubilados) o el Survivor Benefit Plan (Plan de beneficios para sobrevivientes). Where do i send my federal tax return 2012   Para una explicación más detallada sobre las anualidades para sobrevivientes, vea el capítulo 10 . Where do i send my federal tax return 2012 Incapacidad. Where do i send my federal tax return 2012   Si se jubiló por incapacidad, vea el tema titulado Pensiones Militares y Gubernamentales por Incapacidad bajo Beneficios por Enfermedad y Lesiones, más adelante. Where do i send my federal tax return 2012 Beneficios para veteranos. Where do i send my federal tax return 2012   No incluya en sus ingresos beneficio alguno para veteranos pagado conforme a alguna ley, reglamento o práctica administrativa administrada por el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés). Where do i send my federal tax return 2012 Las cantidades siguientes pagadas a veteranos o a sus familias no están sujetas a impuestos: Asignaciones para educación, capacitación y subsistencia. Where do i send my federal tax return 2012 Pagos de compensación por incapacidad y pagos de pensión por incapacidad hechos a veteranos o a sus familias. Where do i send my federal tax return 2012 Subvenciones para casas diseñadas para habitantes en silla de ruedas. Where do i send my federal tax return 2012 Subvenciones para vehículos motorizados para veteranos que han perdido la vista o el uso de sus extremidades. Where do i send my federal tax return 2012 Ganancias y dividendos de seguros pagados a veteranos o a sus beneficiarios, incluyendo las ganancias de una póliza de seguro dotal para veteranos pagadas antes del fallecimiento. Where do i send my federal tax return 2012 Intereses sobre dividendos de seguros que deje en depósito en el Departamento de Asuntos de Veteranos. Where do i send my federal tax return 2012 Beneficios de un programa para el cuidado de dependientes. Where do i send my federal tax return 2012 La prestación pagada al sobreviviente de un miembro de las Fuerzas Armadas que falleció después del 10 de septiembre de 2001. Where do i send my federal tax return 2012 Pagos hechos conforme al programa de terapia laboral remunerada. Where do i send my federal tax return 2012 Todo pago de bonificación de un estado o subdivisión política por servicios prestados en una zona de combate. Where do i send my federal tax return 2012 Voluntarios El trato tributario de las cantidades que reciba como trabajador voluntario del Cuerpo de Paz o una agencia similar se trata en los párrafos siguientes. Where do i send my federal tax return 2012 Cuerpo de Paz. Where do i send my federal tax return 2012   Las asignaciones de subsistencia que reciba como voluntario del Cuerpo de Paz, o como líder voluntario del mismo, por concepto de vivienda, servicios públicos, suministros para el hogar, alimento y ropa están exentas de impuestos. Where do i send my federal tax return 2012 Asignaciones sujetas a impuestos. Where do i send my federal tax return 2012   Las asignaciones siguientes tienen que incluirse en sus ingresos y declararse como salario: Asignaciones pagadas a su cónyuge e hijos menores de edad mientras usted es líder voluntario en capacitación en los Estados Unidos. Where do i send my federal tax return 2012 Asignaciones para subsistencia designadas por el Director del Cuerpo de Paz como remuneración básica. Where do i send my federal tax return 2012 Éstas son asignaciones para artículos personales como ayuda con los quehaceres domésticos, lavado y mantenimiento de ropa, entretenimiento y recreación, transporte y otros gastos misceláneos. Where do i send my federal tax return 2012 Asignaciones para permisos o licencias (por vacaciones o enfermedad). Where do i send my federal tax return 2012 Asignaciones de reajuste o pagos de terminación. Where do i send my federal tax return 2012 Se considera que éstas son recibidas por usted cuando se abonan a su cuenta. Where do i send my federal tax return 2012 Ejemplo. Where do i send my federal tax return 2012 Gastón Carranza, un voluntario del Cuerpo de Paz, recibe $175 mensuales como asignación de reajuste durante el período de servicio, a serle pagada en una suma global al concluir su período de servicio. Where do i send my federal tax return 2012 Aunque la asignación no está a su disposición hasta concluir su servicio, Gastón tiene que incluirla en sus ingresos cada mes cuando se acredite a su cuenta. Where do i send my federal tax return 2012 Volunteers in Service to America (Voluntarios del servicio para los Estados Unidos de América o VISTA, por sus siglas en inglés). Where do i send my federal tax return 2012   Si es voluntario del programa Volunteers in Service to America (Voluntarios del servicio para los Estados Unidos de América), tiene que incluir las asignaciones para comidas y alojamiento en los ingresos como salario. Where do i send my federal tax return 2012 Programas del National Senior Services Corps (Cuerpo nacional de servicios prestados por personas mayores). Where do i send my federal tax return 2012   Si recibe dinero por servicios de ayuda o reembolsos por gastos de bolsillo, no lo incluya en sus ingresos si proviene de los siguientes programas: Retired Senior Volunteer Program (o RSVP, por sus siglas en inglés) (Programa de voluntarios mayores jubilados). Where do i send my federal tax return 2012 Foster Grandparent Program (Programa de abuelos de crianza). Where do i send my federal tax return 2012 Senior Companion Program (Programa de acompañantes de personas mayores). Where do i send my federal tax return 2012 Service Corps of Retired Executives (Cuerpo de servicio de ejecutivos jubilados o SCORE, por sus siglas en inglés). Where do i send my federal tax return 2012   Si recibe dinero por servicios de ayuda o reembolsos de gastos de bolsillo, no lo incluya en sus ingresos si proviene del Service Corps of Retired Executives (Cuerpo de servicio de ejecutivos jubilados). Where do i send my federal tax return 2012 Asesoría voluntaria con los impuestos. Where do i send my federal tax return 2012   No incluya en los ingresos reembolso alguno que reciba por transporte, comidas u otros gastos en los que incurra mientras recibe capacitación para proveer, o mientras provee, asesoría voluntaria con los impuestos federales a personas mayores (conocida en inglés como Tax Counseling for the Elderly o TCE, por sus siglas en inglés). Where do i send my federal tax return 2012   Puede deducir como donación caritativa los gastos de bolsillo no reembolsados y en los que incurrió mientras tomaba parte en el Volunteer Income Tax Assistance Program (Programa de asistencia voluntaria para la preparación de impuestos sobre el ingreso o VITA, por sus siglas en inglés). Where do i send my federal tax return 2012 Vea el capítulo 24 . Where do i send my federal tax return 2012 Beneficios por Enfermedad y Lesiones Esta sección aborda diversas clases de beneficios por enfermedad o lesiones, incluyendo beneficios por incapacidad, contratos de seguros para cuidados a largo plazo, compensación del seguro obrero y otros beneficios. Where do i send my federal tax return 2012 Generalmente, tiene que declarar como ingresos toda cantidad que reciba por lesiones corporales o enfermedad de un plan de accidentes o de salud que pague su empleador. Where do i send my federal tax return 2012 Si usted y su empleador, ambos, pagan por el plan, sólo la cantidad que usted reciba por los pagos hechos por su empleador se declara como ingresos. Where do i send my federal tax return 2012 Sin embargo, puede ser que ciertos pagos no se le graven a usted. Where do i send my federal tax return 2012 Su empleador debería poder darle los detalles específicos sobre su plan de pensiones e informarle de la cantidad que usted pagó por su pensión por incapacidad. Where do i send my federal tax return 2012 Además de las pensiones y anualidades por incapacidad, quizás reciba otros pagos por enfermedad y lesiones. Where do i send my federal tax return 2012 No declare como ingresos ninguna cantidad recibida como reembolso de gastos médicos en los que incurrió después de establecerse el plan. Where do i send my federal tax return 2012 Costo pagado por usted. Where do i send my federal tax return 2012   Si usted paga el costo entero de un plan de salud o de accidente, no incluya como ingresos en su declaración de impuestos ninguna cantidad que reciba del plan por lesiones corporales o enfermedad. Where do i send my federal tax return 2012 Si su plan le reembolsó los gastos médicos que usted dedujo en un año anterior, quizás tenga que incluir en los ingresos algunos, o todos, los reembolsos. Where do i send my federal tax return 2012 Vea el tema titulado Reembolso en un año posterior , en el capítulo 21. Where do i send my federal tax return 2012 Planes flexibles de beneficios (Cafeteria plans). Where do i send my federal tax return 2012   Por lo general, si está cubierto por un plan de salud o de accidente a través de un plan flexible de beneficios y las primas del seguro no se incluyeron en los ingresos, se considera que no ha pagado las primas y tiene que incluir en los ingresos todos los beneficios que haya recibido. Where do i send my federal tax return 2012 Si las primas se incluyeron en los ingresos, se considera que ha pagado las primas y los beneficios que reciba no están sujetos a impuestos. Where do i send my federal tax return 2012 Pensiones por Incapacidad Si se jubiló por incapacidad, tiene que incluir en sus ingresos toda pensión por incapacidad que reciba conforme a un plan pagado por su empleador. Where do i send my federal tax return 2012 Tiene que declarar los pagos por incapacidad sujetos a impuestos como salario en la línea 7 del Formulario 1040 o del Formulario 1040A, hasta que usted cumpla la edad mínima para la jubilación. Where do i send my federal tax return 2012 La edad mínima para la jubilación es, por lo general, la edad en la cual usted puede recibir por primera vez una pensión o anualidad si no está incapacitado. Where do i send my federal tax return 2012 Podría tener derecho a un crédito tributario si estaba permanente y totalmente incapacitado cuando se jubiló. Where do i send my federal tax return 2012 Para más información sobre este crédito y la definición de incapacidad total y permanente, vea el capítulo 33. Where do i send my federal tax return 2012 A partir del día después de haber cumplido la edad mínima para la jubilación, los pagos que reciba están sujetos a impuestos como pensión o anualidad. Where do i send my federal tax return 2012 Declare estos pagos en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. Where do i send my federal tax return 2012 Para información sobre las reglas para declarar pensiones, vea el tema titulado Cómo Hacer la Declaración , en el capítulo 10. Where do i send my federal tax return 2012 Para información sobre los pagos por incapacidad de un programa gubernamental provistos como sustituto de la compensación por desempleo, vea el capítulo 12 . Where do i send my federal tax return 2012 Planes de jubilación y de participación en las ganancias. Where do i send my federal tax return 2012   Si recibe pagos de un plan de jubilación o de participación en las ganancias que no provee jubilación por incapacidad, no declare los pagos como pensión por incapacidad. Where do i send my federal tax return 2012 Los pagos tienen que ser declarados como una pensión o anualidad. Where do i send my federal tax return 2012 Para más información sobre las pensiones, vea el capítulo 10 . Where do i send my federal tax return 2012 Pago por vacaciones acumuladas. Where do i send my federal tax return 2012   Si se jubila por incapacidad, todo pago global que reciba por vacaciones acumuladas se considera pago de sueldo. Where do i send my federal tax return 2012 Este pago no es un pago por incapacidad. Where do i send my federal tax return 2012 Inclúyalo en sus ingresos en el año tributario en que lo reciba. Where do i send my federal tax return 2012 Pensiones Militares y Gubernamentales por Incapacidad Algunas pensiones militares y gubernamentales por incapacidad no están sujetas a impuestos. Where do i send my federal tax return 2012 Incapacidad por servicio gubernamental. Where do i send my federal tax return 2012  
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Investigate Before You Invest

What do you want to invest in: stocks, bonds, mutual funds? Do you want to open an IRA or buy an annuity? Does your employer offer a 401K? Remember, every investment involves some degree of risk. Most securities are not insured by the Federal government if they lose money or fail, even if you purchase them through a bank or credit union that offers Federally insured savings accounts. Make sure you have answers to all of these questions before you invest:

  • Define your goals. Ask yourself "Why am I investing money?" Maybe you want to save money to purchase a house or to save for retirement. Maybe you would like to have money to pay for your child's education, or just to have a financial cushion to handle unexpected expenses or a loss of income.
  • How quickly can you get your money back? Stocks, bonds, and shares in mutual funds can usually be sold at any time, but there is no guarantee you will get back all the money you paid for them. Other investments, such as limited partnerships, often restrict your ability to cash out your holdings.
  • What can you expect to earn on your money? While bonds generally promise a fixed return, earnings on most other securities go up and down with market changes. Also, keep in mind that just because an investment has done well in the past, there is no guarantee it will do well in the future.
  • What type of earnings can you expect? Will you get income in the form of interest, dividends or rent? Some investments, such as stocks and real estate, have the potential for earnings and growth in value. What is the potential for earnings over time?
  • How much risk is involved? With any investment, there is always the risk that you won't get your money back or the earnings promised. There is usually a trade-off between risk and reward: the higher the potential return, the greater the risk. The federal government insures bank savings accounts and backs up U.S. Treasury securities (including savings bonds). Other investment options are not protected.
  • Are your investments diversified? Some investments perform better than others in certain situations. For example, when interest rates go up, bond prices tend to go down. One industry may struggle while another prospers. Putting your money in a variety of investment options can help to reduce your risk.
  • Are there any tax advantages to a particular investment? U.S. Savings Bonds are exempt from state and local taxes. Municipal bonds are exempt from federal income tax and, sometimes, state income tax as well. For special goals, such as paying for college and retirement, tax-deferred investments are available that let you postpone or even eliminate payment of income taxes.

Compare Investment Vehicles

Not all investment vehicles are created equal or work for your personal financial goals. Some provide steady income and are low risk, but yield small returns on investment; others may provide significant returns, but require a long term investment commitment. There is a wide assortment of investment vehicles available. Some of the most popular include: mutual funds, traditional IRAs, Roth IRAs, savings bonds or bond funds, stocks, and certificates of deposit.

Some investments pay out earnings on a regular (quarterly, monthly, or annual) basis, while others pay out earnings at the end of the investment period or may have age requirements for when you can withdraw your money without a penalty. Make sure your investment income stream matches your investment timeline.

You should also consider the tax ramifications. If you are saving for retirement or for education, consider investments that offer incentives for saving for a particular purpose. Your contributions for some investments are tax deductible, but the earnings are not taxed (e.g. Roth IRA); your contributions to other investments may not be taxed, but the earnings are taxed (e.g. traditional IRA).

You don't have to put all of your money in one investment. Consider diversifying your investment portfolio by placing your money in several investment vehicles. This can protect you from risk; while one of your investments may be performing poorly, another one of your investments can make up for those losses.

Type of Investment What is it? Risk level
Traditional IRA Traditional IRA is a personal savings plan that gives tax advantages for savings for retirement. Investments may include variety of securities. Contributions may be tax-deductible; earnings are not taxed until distributed. Risk levels vary according to the holdings in the IRA
Roth IRA A personal savings plan where earnings that remain in the account are not taxed. Investments may include a variety of securities. Contributions are not tax-deductible. Risk levels vary according to the holding in the IRA
Money Market Funds Mutual funds that invest in short-term bonds. Usually pays better interest rates than a savings account but not as much as a certificate of deposit (CD). Low risk.
Bonds and Bond Funds Also known as fixed-income securities because the income they pay is fixed when the bond is sold. Bonds and bond funds invest in corporate or government debt obligations. Low risk.
Index Funds Invest in a particular market index. An index fund is passively managed and simply mirrors the performance of the designated stock or bond index. Risk level depends on which index the fund uses. A bond index fund involves a lower risk level than an index fund of emerging markets overseas.
Stocks Stocks represent a share of a company As the company's value rises or falls, so does the value of the stock. Medium to high risk.
Mutual funds Invest in a variety of securities, which may include stocks, bonds, and/or money market securities. Costs and objectives vary. Risk levels vary according to the holdings in the mutual fund.

Investing Through Your Employer

Many employers encourage their employees to save for their retirement by establishing 401(k), 403(b), or 457(b) plans. Employees that participate in these programs elect to have a set amount of their income deducted from their paychecks to save for retirement; these amounts are not subject to income taxes. In many cases, your employer will match a portion of the amount of the money that you contribute into your 401(k) account, which is like getting "free" money. If you stop working at a company, remember to take the money from your 401(k) with you. If you "rollover" the total from your old job to an account at your new job, a traditional IRA, you will not have to pay taxes on the money.

The Where Do I Send My Federal Tax Return 2012

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