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

The Office of Surface Mining, Reclamation and Enforcement works to protect populations and the environment during surface coal mining operations. The Office also works to clean and put to good use abandoned mine sites. These missions are accomplished primarily through regulation and oversight of state programs.

Contact the Agency or Department

Website: Surface Mining, Reclamation and Enforcement

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Address: 1951 Constitution Ave NW
Washington, DC 20240

Phone Number: (202) 208-2565

TTY: (202) 208-2694

The 1040ez Irs Gov

1040ez irs gov 4. 1040ez irs gov   Limit on Elective Deferrals Table of Contents Excess elective deferrals. 1040ez irs gov General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. 1040ez irs gov This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. 1040ez irs gov A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. 1040ez irs gov You can enter into more than one salary reduction agreement during a year. 1040ez irs gov More than one 403(b) account. 1040ez irs gov If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. 1040ez irs gov 403(b) plan and another retirement plan. 1040ez irs gov If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. 1040ez irs gov The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. 1040ez irs gov Roth contribution program. 1040ez irs gov   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. 1040ez irs gov Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. 1040ez irs gov   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. 1040ez irs gov For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. 1040ez irs gov Excess elective deferrals. 1040ez irs gov   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. 1040ez irs gov General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. 1040ez irs gov This limit applies without regard to community property laws. 1040ez irs gov 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. 1040ez irs gov If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. 1040ez irs gov To determine whether you have 15 years of service with your employer, see Years of Service , next. 1040ez irs gov Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. 1040ez irs gov How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. 1040ez irs gov You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. 1040ez irs gov If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. 1040ez irs gov Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. 1040ez irs gov Figuring Your Years of Service Take the following rules into account when figuring your years of service. 1040ez irs gov Status of employer. 1040ez irs gov   Your years of service include only periods during which your employer was a qualified employer. 1040ez irs gov Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. 1040ez irs gov Service with one employer. 1040ez irs gov   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. 1040ez irs gov Church employee. 1040ez irs gov   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. 1040ez irs gov For more information about church employees, see chapter 5. 1040ez irs gov Self-employed ministers. 1040ez irs gov   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. 1040ez irs gov Total years of service. 1040ez irs gov   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. 1040ez irs gov Example. 1040ez irs gov The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. 1040ez irs gov Marsha began working with ABC schools in September 2009. 1040ez irs gov She has always worked full-time for each annual work period. 1040ez irs gov At the end of 2013, Marsha had 4. 1040ez irs gov 5 years of service with ABC Public Schools, as shown in Table 4-1. 1040ez irs gov Table 4-1. 1040ez irs gov Marsha's Years of Service Note. 1040ez irs gov This table shows how Marsha figures her years of service, as explained in the previous example. 1040ez irs gov Year Period Worked Portion of Work Period Years of Service 2009 Sept. 1040ez irs gov –Dec. 1040ez irs gov . 1040ez irs gov 5 year . 1040ez irs gov 5 year 2010 Feb. 1040ez irs gov –May . 1040ez irs gov 5 year 1 year Sept. 1040ez irs gov –Dec. 1040ez irs gov . 1040ez irs gov 5 year 2011 Feb. 1040ez irs gov –May . 1040ez irs gov 5 year 1 year Sept. 1040ez irs gov –Dec. 1040ez irs gov . 1040ez irs gov 5 year 2012 Feb. 1040ez irs gov –May . 1040ez irs gov 5 year 1 year Sept. 1040ez irs gov –Dec. 1040ez irs gov . 1040ez irs gov 5 year 2013 Feb. 1040ez irs gov –May . 1040ez irs gov 5 year 1 year Sept. 1040ez irs gov –Dec. 1040ez irs gov . 1040ez irs gov 5 year Total years of service 4. 1040ez irs gov 5 years Full-time or part-time. 1040ez irs gov   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. 1040ez irs gov When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. 1040ez irs gov Employer's annual work period. 1040ez irs gov   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. 1040ez irs gov Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. 1040ez irs gov Note. 1040ez irs gov You cannot accumulate more than 1 year of service in a 12-month period. 1040ez irs gov Example. 1040ez irs gov All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. 1040ez irs gov Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. 1040ez irs gov Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. 1040ez irs gov Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. 1040ez irs gov In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. 1040ez irs gov How to compare. 1040ez irs gov   You can use any method that reasonably and accurately reflects the amount of work required. 1040ez irs gov For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. 1040ez irs gov   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. 1040ez irs gov Example. 1040ez irs gov An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. 1040ez irs gov   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. 1040ez irs gov Full year of service. 1040ez irs gov   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. 1040ez irs gov Example. 1040ez irs gov If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. 1040ez irs gov Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. 1040ez irs gov Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. 1040ez irs gov Full-time for part of the year. 1040ez irs gov   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. 1040ez irs gov The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. 1040ez irs gov Example. 1040ez irs gov Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). 1040ez irs gov The annual work period for the college is 8 months (February through May and July through October). 1040ez irs gov Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. 1040ez irs gov Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. 1040ez irs gov   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. 1040ez irs gov The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. 1040ez irs gov Example. 1040ez irs gov Vance teaches one course at a local medical school. 1040ez irs gov He teaches 3 hours per week for two semesters. 1040ez irs gov Other faculty members at the same school teach 9 hours per week for two semesters. 1040ez irs gov The annual work period of the medical school is two semesters. 1040ez irs gov An instructor teaching 9 hours a week for two semesters is considered a full-time employee. 1040ez irs gov Given these facts, Vance has worked part-time for a full annual work period. 1040ez irs gov Vance has completed 1/3 of a year of service, figured as shown below. 1040ez irs gov Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. 1040ez irs gov   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. 1040ez irs gov   Figure the first fraction as though you had worked full-time for part of the annual work period. 1040ez irs gov The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. 1040ez irs gov The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. 1040ez irs gov   Figure the second fraction as though you had worked part-time for the entire annual work period. 1040ez irs gov The fraction is as follows: The numerator (top number) is the number of hours or days you worked. 1040ez irs gov The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. 1040ez irs gov   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. 1040ez irs gov Example. 1040ez irs gov Maria, an attorney, teaches a course for one semester at a law school. 1040ez irs gov She teaches 3 hours per week. 1040ez irs gov The annual work period for teachers at the school is two semesters. 1040ez irs gov All full-time instructors at the school are required to teach 12 hours per week. 1040ez irs gov Based on these facts, Maria is employed part-time for part of the annual work period. 1040ez irs gov Her year of service for this year is determined by multiplying two fractions. 1040ez irs gov Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. 1040ez irs gov Example Floyd has figured his limit on annual additions. 1040ez irs gov The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. 1040ez irs gov Figuring Floyd's limit on elective deferrals. 1040ez irs gov   Floyd has been employed with his current employer for less than 15 years. 1040ez irs gov He is not eligible for the special 15-year increase. 1040ez irs gov Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. 1040ez irs gov Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. 1040ez irs gov Additionally, Floyd's employer does not offer a Roth contribution program. 1040ez irs gov Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. 1040ez irs gov Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. 1040ez irs gov Table 4-2. 1040ez irs gov Worksheet 1. 1040ez irs gov Maximum Amount Contributable (MAC) Note. 1040ez irs gov Use this worksheet to figure your MAC. 1040ez irs gov Part I. 1040ez irs gov Limit on Annual Additions     1. 1040ez irs gov Enter your includible compensation for your most recent year of service 1. 1040ez irs gov $70,475 2. 1040ez irs gov Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. 1040ez irs gov 52,000 3. 1040ez irs gov Enter the lesser of line 1 or line 2. 1040ez irs gov This is your limit on annual additions 3. 1040ez irs gov 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. 1040ez irs gov     Part II. 1040ez irs gov Limit on Elective Deferrals     4. 1040ez irs gov Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. 1040ez irs gov 17,500   Note. 1040ez irs gov If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. 1040ez irs gov If not, enter zero (-0-) on line 16 and go to line 17. 1040ez irs gov     5. 1040ez irs gov Amount per year of service 5. 1040ez irs gov 5,000 6. 1040ez irs gov Enter your years of service 6. 1040ez irs gov   7. 1040ez irs gov Multiply line 5 by line 6 7. 1040ez irs gov   8. 1040ez irs gov Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. 1040ez irs gov   9. 1040ez irs gov Subtract line 8 from line 7. 1040ez irs gov If zero or less, enter zero (-0-) 9. 1040ez irs gov   10. 1040ez irs gov Maximum increase in limit for long service 10. 1040ez irs gov 15,000 11. 1040ez irs gov Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. 1040ez irs gov   12. 1040ez irs gov Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. 1040ez irs gov   13. 1040ez irs gov Add lines 11 and 12 13. 1040ez irs gov   14. 1040ez irs gov Subtract line 13 from line 10 14. 1040ez irs gov   15. 1040ez irs gov Maximum additional contributions 15. 1040ez irs gov 3,000 16. 1040ez irs gov Enter the least of lines 9, 14, or 15. 1040ez irs gov This is your increase in the limit for long service 16. 1040ez irs gov -0- 17. 1040ez irs gov Add lines 4 and 16. 1040ez irs gov This is your limit on elective deferrals 17. 1040ez irs gov 17,500   Part III. 1040ez irs gov Maximum Amount Contributable     18. 1040ez irs gov If you had only nonelective contributions, enter the amount from line 3. 1040ez irs gov This is your MAC. 1040ez irs gov    If you had only elective deferrals, enter the lesser of lines 3 or 17. 1040ez irs gov This is your MAC. 1040ez irs gov    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. 1040ez irs gov This is your MAC. 1040ez irs gov (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. 1040ez irs gov ) 18. 1040ez irs gov $17,500 Prev  Up  Next   Home   More 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