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1014 Ez Form

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1014 Ez Form

1014 ez form Index A Actuarial Tables, Actuarial Tables How to use, How To Use Actuarial Tables Unisex, Unisex Annuity Tables Adjustments to total cost, Adjustments Annuity starting date, The annuity starting date Assistance (see Tax help) D Death benefit exclusion, Death benefit exclusion. 1014 ez form E Election Post-June 1986 contributions, Contributions made both before July 1986 and after June 1986. 1014 ez form , Annuity received after June 30, 1986. 1014 ez form Pre-July 1986 contributions, Contributions made both before July 1986 and after June 1986. 1014 ez form Employment abroad, Foreign employment. 1014 ez form Exclusion limited to net cost, Exclusion limited to net cost. 1014 ez form Exclusion not limited to net cost, Exclusion not limited to net cost. 1014 ez form Exclusion ratio, Step 3. 1014 ez form Expected return, Expected Return F Fixed period annuity, Types of pensions and annuities. 1014 ez form , Fixed period annuity. 1014 ez form Foreign employment, Foreign employment. 1014 ez form Free tax services, Free help with your tax return. 1014 ez form G General Rule Who must use the, Who must use the General Rule. 1014 ez form H Help (see Tax help) Help from IRS, Help from IRS. 1014 ez form , Request for a ruling. 1014 ez form , Free IRS help. 1014 ez form , Requesting a Ruling on Taxation of Annuity I Increase in payments, Increase in annuity payments. 1014 ez form Investment in the contract, Investment in the Contract J Joint and survivor annuities, Types of pensions and annuities. 1014 ez form , Joint and survivor annuities. 1014 ez form N Net cost, Net cost. 1014 ez form Nonqualified employee plans, General Information P Part-year payments, Part-year payments. 1014 ez form Periodic payments, taxation of, Taxation of Periodic Payments Publications (see Tax help) Q Qualified plans, Introduction R Refund feature, Refund feature. 1014 ez form Ruling request, Request for a ruling. 1014 ez form , Requesting a Ruling on Taxation of Annuity S Single life annuity, Single life annuity. 1014 ez form Survivor annuities, Different payments to survivor. 1014 ez form T Tax help, How To Get Tax Help Taxable part of annuity How to compute the, Computation Under the General Rule Worksheets, Worksheet I For Determining Taxable Annuity Under Regulations Section 1. 1014 ez form 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity, Worksheet II For Determining Taxable Annuity Under Regulations Section 1. 1014 ez form 72-6(d)(6) Election For Joint and Survivor Annuity TTY/TDD information, How To Get Tax Help Types of pensions and annuities, Types of pensions and annuities. 1014 ez form V Variable annuities, Types of pensions and annuities. 1014 ez form , Variable annuities. 1014 ez form W Withholding of tax, Withholding tax and estimated tax. 1014 ez form Prev  Up     Home   More Online Publications
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The 1014 Ez Form

1014 ez form 11. 1014 ez form   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. 1014 ez form It explains the following topics. 1014 ez form How to figure whether your benefits are taxable. 1014 ez form How to use the social security benefits worksheet (with examples). 1014 ez form How to report your taxable benefits. 1014 ez form How to treat repayments that are more than the benefits you received during the year. 1014 ez form Social security benefits include monthly retirement, survivor, and disability benefits. 1014 ez form They do not include supplemental security income (SSI) payments, which are not taxable. 1014 ez form Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. 1014 ez form They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. 1014 ez form If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. 1014 ez form These forms show the amounts received and repaid, and taxes withheld for the year. 1014 ez form You may receive more than one of these forms for the same year. 1014 ez form You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. 1014 ez form See the Appendix at the end of Publication 915 for more information. 1014 ez form Note. 1014 ez form When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. 1014 ez form What is not covered in this chapter. 1014 ez form   This chapter does not cover the tax rules for the following railroad retirement benefits. 1014 ez form Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. 1014 ez form Tier 2 benefits. 1014 ez form Vested dual benefits. 1014 ez form Supplemental annuity benefits. 1014 ez form For information on these benefits, see Publication 575, Pension and Annuity Income. 1014 ez form   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. 1014 ez form For information about these benefits, see Publication 519, U. 1014 ez form S. 1014 ez form Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. 1014 ez form   This chapter also does not cover the tax rules for foreign social security benefits. 1014 ez form These benefits are taxable as annuities, unless they are exempt from U. 1014 ez form S. 1014 ez form tax or treated as a U. 1014 ez form S. 1014 ez form social security benefit under a tax treaty. 1014 ez form Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. 1014 ez form When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. 1014 ez form S. 1014 ez form savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. 1014 ez form Children's benefits. 1014 ez form   The rules in this chapter apply to benefits received by children. 1014 ez form See Who is taxed , later. 1014 ez form Figuring total income. 1014 ez form   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. 1014 ez form If the total is more than your base amount, part of your benefits may be taxable. 1014 ez form    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. 1014 ez form Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. 1014 ez form    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. 1014 ez form If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. 1014 ez form Base amount. 1014 ez form   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. 1014 ez form Worksheet 11-1. 1014 ez form   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. 1014 ez form This is a quick way to check whether some of your benefits may be taxable. 1014 ez form Worksheet 11-1. 1014 ez form A Quick Way To Check if Your Benefits May Be Taxable A. 1014 ez form Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1014 ez form Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1014 ez form (If you received more than one form, combine the amounts from box 5 and enter the total. 1014 ez form ) A. 1014 ez form   Note. 1014 ez form If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1014 ez form B. 1014 ez form Enter one-half of the amount on line A B. 1014 ez form   C. 1014 ez form Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1014 ez form   D. 1014 ez form Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1014 ez form   E. 1014 ez form Add lines B, C, and D E. 1014 ez form   Note. 1014 ez form Compare the amount on line E to your base amount for your filing status. 1014 ez form If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. 1014 ez form If the amount on line E is more than your base amount, some of your benefits may be taxable. 1014 ez form You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 1014 ez form If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. 1014 ez form Example. 1014 ez form You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. 1014 ez form In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. 1014 ez form Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. 1014 ez form You also received a taxable pension of $22,800 and interest income of $500. 1014 ez form You did not have any tax-exempt interest income. 1014 ez form Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. 1014 ez form Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. 1014 ez form Filled-in Worksheet 11-1. 1014 ez form A Quick Way To Check if Your Benefits May Be Taxable A. 1014 ez form Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1014 ez form Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1014 ez form (If you received more than one form, combine the amounts from box 5 and enter the total. 1014 ez form ) A. 1014 ez form $11,000 Note. 1014 ez form If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1014 ez form B. 1014 ez form Enter one-half of the amount on line A B. 1014 ez form 5,500 C. 1014 ez form Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1014 ez form 23,300 D. 1014 ez form Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1014 ez form -0- E. 1014 ez form Add lines B, C, and D E. 1014 ez form $28,800 Note. 1014 ez form Compare the amount on line E to your base amount for your filing status. 1014 ez form If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. 1014 ez form If the amount on line E is more than your base amount, some of your benefits may be taxable. 1014 ez form You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 1014 ez form If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. 1014 ez form Who is taxed. 1014 ez form   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. 1014 ez form For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. 1014 ez form One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. 1014 ez form Repayment of benefits. 1014 ez form   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. 1014 ez form It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. 1014 ez form If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. 1014 ez form   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. 1014 ez form Your repayments are shown in box 4. 1014 ez form The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). 1014 ez form Use the amount in box 5 to figure whether any of your benefits are taxable. 1014 ez form Tax withholding and estimated tax. 1014 ez form   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. 1014 ez form If you choose to do this, you must complete a Form W-4V. 1014 ez form   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. 1014 ez form For details, see Publication 505 or the instructions for Form 1040-ES. 1014 ez form How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. 1014 ez form You cannot use Form 1040EZ. 1014 ez form Reporting on Form 1040. 1014 ez form   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. 1014 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. 1014 ez form Reporting on Form 1040A. 1014 ez form   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. 1014 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. 1014 ez form Benefits not taxable. 1014 ez form   If you are filing Form 1040EZ, do not report any benefits on your tax return. 1014 ez form If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. 1014 ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1014 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 1014 ez form How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. 1014 ez form Generally, the higher that total amount, the greater the taxable part of your benefits. 1014 ez form Maximum taxable part. 1014 ez form   Generally, up to 50% of your benefits will be taxable. 1014 ez form However, up to 85% of your benefits can be taxable if either of the following situations applies to you. 1014 ez form The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). 1014 ez form You are married filing separately and lived with your spouse at any time during 2013. 1014 ez form Which worksheet to use. 1014 ez form   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. 1014 ez form You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. 1014 ez form You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. 1014 ez form In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. 1014 ez form Situation (1) does not apply and you take an exclusion for interest from qualified U. 1014 ez form S. 1014 ez form savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. 1014 ez form In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. 1014 ez form You received a lump-sum payment for an earlier year. 1014 ez form In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. 1014 ez form See Lump-sum election next. 1014 ez form Lump-sum election. 1014 ez form   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. 1014 ez form    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. 1014 ez form No part of the lump-sum death benefit is subject to tax. 1014 ez form   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. 1014 ez form However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. 1014 ez form You can elect this method if it lowers your taxable benefits. 1014 ez form Making the election. 1014 ez form   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. 1014 ez form That discussion also explains how to make the election. 1014 ez form    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. 1014 ez form Do not file an amended return for the earlier year. 1014 ez form Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. 1014 ez form Example 1. 1014 ez form George White is single and files Form 1040 for 2013. 1014 ez form He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. 1014 ez form The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. 1014 ez form To figure his taxable benefits, George completes the worksheet shown here. 1014 ez form Filled-in Worksheet 1. 1014 ez form Figuring Your Taxable Benefits 1. 1014 ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1014 ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. 1014 ez form Enter one-half of line 1 2,990 3. 1014 ez form Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1014 ez form     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. 1014 ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1014 ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 1014 ez form Combine lines 2, 3, 4, and 5 31,980 7. 1014 ez form Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1014 ez form     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 1014 ez form Is the amount on line 7 less than the amount on line 6?     No. 1014 ez form None of your social security benefits are taxable. 1014 ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1014 ez form   Yes. 1014 ez form Subtract line 7 from line 6 31,980 9. 1014 ez form If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. 1014 ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1014 ez form 85) and enter the result on line 17. 1014 ez form Then go to line 18. 1014 ez form   10. 1014 ez form Is the amount on line 9 less than the amount on line 8?     No. 1014 ez form None of your benefits are taxable. 1014 ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1014 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1014 ez form     Yes. 1014 ez form Subtract line 9 from line 8 6,980 11. 1014 ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. 1014 ez form Subtract line 11 from line 10. 1014 ez form If zero or less, enter -0- -0- 13. 1014 ez form Enter the smaller of line 10 or line 11 6,980 14. 1014 ez form Enter one-half of line 13 3,490 15. 1014 ez form Enter the smaller of line 2 or line 14 2,990 16. 1014 ez form Multiply line 12 by 85% (. 1014 ez form 85). 1014 ez form If line 12 is zero, enter -0- -0- 17. 1014 ez form Add lines 15 and 16 2,990 18. 1014 ez form Multiply line 1 by 85% (. 1014 ez form 85) 5,083 19. 1014 ez form Taxable benefits. 1014 ez form Enter the smaller of line 17 or line 18. 1014 ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. 1014 ez form On line 20a of his Form 1040, George enters his net benefits of $5,980. 1014 ez form On line 20b, he enters his taxable benefits of $2,990. 1014 ez form Example 2. 1014 ez form Ray and Alice Hopkins file a joint return on Form 1040A for 2013. 1014 ez form Ray is retired and received a fully taxable pension of $15,500. 1014 ez form He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. 1014 ez form Alice worked during the year and had wages of $14,000. 1014 ez form She made a deductible payment to her IRA account of $1,000. 1014 ez form Ray and Alice have two savings accounts with a total of $250 in taxable interest income. 1014 ez form They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. 1014 ez form They find none of Ray's social security benefits are taxable. 1014 ez form On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. 1014 ez form Filled-in Worksheet 1. 1014 ez form Figuring Your Taxable Benefits 1. 1014 ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1014 ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. 1014 ez form Enter one-half of line 1 2,800 3. 1014 ez form Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1014 ez form     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. 1014 ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1014 ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 1014 ez form Combine lines 2, 3, 4, and 5 32,550 7. 1014 ez form Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1014 ez form     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. 1014 ez form Is the amount on line 7 less than the amount on line 6?     No. 1014 ez form None of your social security benefits are taxable. 1014 ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1014 ez form   Yes. 1014 ez form Subtract line 7 from line 6 31,550 9. 1014 ez form If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. 1014 ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1014 ez form 85) and enter the result on line 17. 1014 ez form Then go to line 18. 1014 ez form   10. 1014 ez form Is the amount on line 9 less than the amount on line 8?     No. 1014 ez form None of your benefits are taxable. 1014 ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1014 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1014 ez form     Yes. 1014 ez form Subtract line 9 from line 8   11. 1014 ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. 1014 ez form Subtract line 11 from line 10. 1014 ez form If zero or less, enter -0-   13. 1014 ez form Enter the smaller of line 10 or line 11   14. 1014 ez form Enter one-half of line 13   15. 1014 ez form Enter the smaller of line 2 or line 14   16. 1014 ez form Multiply line 12 by 85% (. 1014 ez form 85). 1014 ez form If line 12 is zero, enter -0-   17. 1014 ez form Add lines 15 and 16   18. 1014 ez form Multiply line 1 by 85% (. 1014 ez form 85)   19. 1014 ez form Taxable benefits. 1014 ez form Enter the smaller of line 17 or line 18. 1014 ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. 1014 ez form Joe and Betty Johnson file a joint return on Form 1040 for 2013. 1014 ez form Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. 1014 ez form Joe's Form RRB-1099 shows $10,000 in box 5. 1014 ez form Betty is a retired government worker and receives a fully taxable pension of $38,000. 1014 ez form They had $2,300 in taxable interest income plus interest of $200 on a qualified U. 1014 ez form S. 1014 ez form savings bond. 1014 ez form The savings bond interest qualified for the exclusion. 1014 ez form They figure their taxable benefits by completing Worksheet 1. 1014 ez form Because they have qualified U. 1014 ez form S. 1014 ez form savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. 1014 ez form On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). 1014 ez form Filled-in Worksheet 1. 1014 ez form Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 1014 ez form • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 1014 ez form None of your benefits are taxable for 2013. 1014 ez form For more information, see Repayments More Than Gross Benefits. 1014 ez form • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1014 ez form S. 1014 ez form Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 1014 ez form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1014 ez form 1. 1014 ez form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1014 ez form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. 1014 ez form Enter one-half of line 1 5,000 3. 1014 ez form Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1014 ez form     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. 1014 ez form Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1014 ez form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 1014 ez form Combine lines 2, 3, 4, and 5 45,500 7. 1014 ez form Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1014 ez form     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 1014 ez form Is the amount on line 7 less than the amount on line 6?     No. 1014 ez form None of your social security benefits are taxable. 1014 ez form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1014 ez form   Yes. 1014 ez form Subtract line 7 from line 6 45,500 9. 1014 ez form If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. 1014 ez form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1014 ez form 85) and enter the result on line 17. 1014 ez form Then go to line 18. 1014 ez form   10. 1014 ez form Is the amount on line 9 less than the amount on line 8?     No. 1014 ez form None of your benefits are taxable. 1014 ez form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1014 ez form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1014 ez form     Yes. 1014 ez form Subtract line 9 from line 8 13,500 11. 1014 ez form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. 1014 ez form Subtract line 11 from line 10. 1014 ez form If zero or less, enter -0- 1,500 13. 1014 ez form Enter the smaller of line 10 or line 11 12,000 14. 1014 ez form Enter one-half of line 13 6,000 15. 1014 ez form Enter the smaller of line 2 or line 14 5,000 16. 1014 ez form Multiply line 12 by 85% (. 1014 ez form 85). 1014 ez form If line 12 is zero, enter -0- 1,275 17. 1014 ez form Add lines 15 and 16 6,275 18. 1014 ez form Multiply line 1 by 85% (. 1014 ez form 85) 8,500 19. 1014 ez form Taxable benefits. 1014 ez form Enter the smaller of line 17 or line 18. 1014 ez form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. 1014 ez form Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. 1014 ez form Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. 1014 ez form Disability payments. 1014 ez form   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. 1014 ez form If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. 1014 ez form If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. 1014 ez form Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. 1014 ez form Legal expenses. 1014 ez form   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. 1014 ez form   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 1014 ez form Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. 1014 ez form If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. 1014 ez form Do not use a worksheet in this case. 1014 ez form If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. 1014 ez form If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. 1014 ez form Joint return. 1014 ez form   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. 1014 ez form You do this to get your net benefits when figuring if your combined benefits are taxable. 1014 ez form Example. 1014 ez form John and Mary file a joint return for 2013. 1014 ez form John received Form SSA-1099 showing $3,000 in box 5. 1014 ez form Mary also received Form SSA-1099 and the amount in box 5 was ($500). 1014 ez form John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. 1014 ez form Repayment of benefits received in an earlier year. 1014 ez form   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. 1014 ez form Deduction $3,000 or less. 1014 ez form   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. 1014 ez form Claim it on Schedule A (Form 1040), line 23. 1014 ez form Deduction more than $3,000. 1014 ez form    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. 1014 ez form Figure your tax for 2013 in the following steps. 1014 ez form Figure the tax without the itemized deduction included on Schedule A, line 28. 1014 ez form For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. 1014 ez form Then refigure the tax for that year. 1014 ez form Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. 1014 ez form Subtract the result in (c) from the result in (a). 1014 ez form Compare the tax figured in methods (1) and (2). 1014 ez form Your tax for 2013 is the smaller of the two amounts. 1014 ez form If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. 1014 ez form If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. 1014 ez form Check box d and enter “I. 1014 ez form R. 1014 ez form C. 1014 ez form 1341” in the space next to that box. 1014 ez form If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. 1014 ez form Prev  Up  Next   Home   More Online Publications