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Do Unemployed People Pay Taxes

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Do Unemployed People Pay Taxes

Do unemployed people pay taxes Index A Adopted child, Adopted child. Do unemployed people pay taxes Adoption taxpayer identification number (ATIN), Married child. Do unemployed people pay taxes Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. Do unemployed people pay taxes , Military personnel stationed outside the United States. Do unemployed people pay taxes , Temporary absences. Do unemployed people pay taxes , Joint Return Test, Military personnel stationed outside the United States. Do unemployed people pay taxes , Nontaxable combat pay. Do unemployed people pay taxes Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Do unemployed people pay taxes Basic Allowance for Subsistence (BAS), Nontaxable military pay. Do unemployed people pay taxes C Child Adopted child, Adopted child. Do unemployed people pay taxes Birth or death of, Birth or death of child. Do unemployed people pay taxes Foster child, Relationship Test, Foster child. Do unemployed people pay taxes , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. Do unemployed people pay taxes Married child, Married child. Do unemployed people pay taxes Child support, Income That Is Not Earned Income Clergy, Clergy. Do unemployed people pay taxes Combat zone pay, Nontaxable combat pay. Do unemployed people pay taxes Community property, Community property. Do unemployed people pay taxes , Community property. Do unemployed people pay taxes D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). Do unemployed people pay taxes Domestic partner, Nevada, Washington, and California domestic partners. Do unemployed people pay taxes E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. Do unemployed people pay taxes , Military personnel stationed outside the United States. Do unemployed people pay taxes F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). Do unemployed people pay taxes , No SSN. Do unemployed people pay taxes , Form 1040. Do unemployed people pay taxes 1040A, Adjusted gross income (AGI). Do unemployed people pay taxes , No SSN. Do unemployed people pay taxes , Form 1040A. Do unemployed people pay taxes 1040EZ, Adjusted gross income (AGI). Do unemployed people pay taxes , No SSN. Do unemployed people pay taxes , Form 1040EZ. Do unemployed people pay taxes 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. Do unemployed people pay taxes 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. Do unemployed people pay taxes , Approved Form 4361 or Form 4029, Form 4029. Do unemployed people pay taxes 4361, Minister's housing. Do unemployed people pay taxes , Approved Form 4361 or Form 4029, Form 4361. Do unemployed people pay taxes 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. Do unemployed people pay taxes 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. Do unemployed people pay taxes , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. Do unemployed people pay taxes , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. Do unemployed people pay taxes H Head of household, Community property. Do unemployed people pay taxes , Spouse did not live with you. Do unemployed people pay taxes , Community property. Do unemployed people pay taxes , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). Do unemployed people pay taxes Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. Do unemployed people pay taxes , Homeless shelter. Do unemployed people pay taxes I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. Do unemployed people pay taxes , Married child. Do unemployed people pay taxes Inmate, Earnings while an inmate. Do unemployed people pay taxes , Figuring earned income. Do unemployed people pay taxes Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. Do unemployed people pay taxes M Married child, Married child. Do unemployed people pay taxes Married filing a joint return, Rule 4—You Must Be a U. Do unemployed people pay taxes S. Do unemployed people pay taxes Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Do unemployed people pay taxes Military Combat pay, Nontaxable military pay. Do unemployed people pay taxes Nontaxable pay, Nontaxable military pay. Do unemployed people pay taxes Outside U. Do unemployed people pay taxes S. Do unemployed people pay taxes , Military personnel stationed outside the United States. Do unemployed people pay taxes Minister, Net earnings from self-employment. Do unemployed people pay taxes , Minister's housing. Do unemployed people pay taxes , Church employees. Do unemployed people pay taxes N Net earnings, self-employment, Net earnings from self-employment. Do unemployed people pay taxes Nonresident alien, Rule 4—You Must Be a U. Do unemployed people pay taxes S. Do unemployed people pay taxes Citizen or Resident Alien All Year, Step 1. Do unemployed people pay taxes O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. Do unemployed people pay taxes , Examples. Do unemployed people pay taxes , Special rule for divorced or separated parents (or parents who live apart). Do unemployed people pay taxes Passive activity, Worksheet 1. Do unemployed people pay taxes Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Do unemployed people pay taxes Prisoner, Figuring earned income. Do unemployed people pay taxes Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. Do unemployed people pay taxes Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. Do unemployed people pay taxes Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. Do unemployed people pay taxes , Earned Income Schedules: C, EIC Worksheet A. Do unemployed people pay taxes , EIC Worksheet B. Do unemployed people pay taxes C-EZ, EIC Worksheet A. Do unemployed people pay taxes , EIC Worksheet B. Do unemployed people pay taxes EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. Do unemployed people pay taxes , Figuring earned income. Do unemployed people pay taxes , Nontaxable combat pay. Do unemployed people pay taxes , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. Do unemployed people pay taxes , Schedule EIC SE, Figuring earned income. Do unemployed people pay taxes , Clergy. Do unemployed people pay taxes , Church employees. Do unemployed people pay taxes , EIC Worksheet A. Do unemployed people pay taxes , EIC Worksheet B. Do unemployed people pay taxes , Net earnings from self-employment $400 or more. Do unemployed people pay taxes , When to use the optional methods of figuring net earnings. Do unemployed people pay taxes , When both spouses have self-employment income. Do unemployed people pay taxes School, School defined. Do unemployed people pay taxes Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. Do unemployed people pay taxes , EIC Worksheet B. Do unemployed people pay taxes Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. Do unemployed people pay taxes Separated parents, special rule, Married child. Do unemployed people pay taxes Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. Do unemployed people pay taxes , No SSN. Do unemployed people pay taxes , Getting an SSN. Do unemployed people pay taxes , Married child. Do unemployed people pay taxes , Exception for math or clerical errors. Do unemployed people pay taxes Statutory employee, Statutory employee. Do unemployed people pay taxes , Figuring earned income. Do unemployed people pay taxes , EIC Worksheet A. Do unemployed people pay taxes , Statutory employees. Do unemployed people pay taxes Strike benefits, Strike benefits. Do unemployed people pay taxes Student, Student defined. Do unemployed people pay taxes T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Do unemployed people pay taxes Individual taxpayer identification number (ITIN), Other taxpayer identification number. Do unemployed people pay taxes Social security number (SSN), Other taxpayer identification number. Do unemployed people pay taxes Tiebreaker rules, Tiebreaker rules. Do unemployed people pay taxes Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. Do unemployed people pay taxes , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. Do unemployed people pay taxes V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. Do unemployed people pay taxes , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Do unemployed people pay taxes Worksheet 1, Worksheet 1. Do unemployed people pay taxes Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. Do unemployed people pay taxes Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications
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Appeals

About the Office of Appeals

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

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

Getting Started with Appeals

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

 

Page Last Reviewed or Updated: 23-Jan-2014

The Do Unemployed People Pay Taxes

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