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I Need To File My 2011 Federal Taxes

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I Need To File My 2011 Federal Taxes

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

I need to file my 2011 federal taxes Index A Additional Medicare Tax, What's New for 2013, What's New, Employment Taxes, Additional Medicare Tax. I need to file my 2011 federal taxes Advertising, Advertising expenses. I need to file my 2011 federal taxes Amortization Anti-abuse rule, Anti-abuse rule. I need to file my 2011 federal taxes Anti-churning rules, Anti-Churning Rules Atmospheric pollution control facilities, Pollution Control Facilities Corporate organization costs, Costs of Organizing a Corporation Dispositions of section 197 intangibles, Disposition of Section 197 Intangibles Experimental costs, Research and Experimental Costs Geological and geophysical costs, Geological and Geophysical Costs How to deduct, How To Deduct Amortization Incorrect amount deducted, Incorrect Amount of Amortization Deducted Partnership organization costs, Costs of Organizing a Partnership Pollution control facilities, Pollution Control Facilities Reforestation costs, Reforestation Costs Reforestation expenses, Reforestation Costs Related person, Related person. I need to file my 2011 federal taxes Research costs, Research and Experimental Costs Section 197 intangibles defined, Section 197 Intangibles Defined Start-up costs, Business Start-Up Costs Starting a businesscosts, Starting a Business Anticipated liabilities, Anticipated liabilities. I need to file my 2011 federal taxes Assessments, local, Taxes for local benefits. I need to file my 2011 federal taxes Assistance (see Tax help) At-risk limits, At-risk limits. I need to file my 2011 federal taxes Attorney fees, Legal and professional fees. I need to file my 2011 federal taxes Awards, Achievement awards. I need to file my 2011 federal taxes , Length-of-service award. I need to file my 2011 federal taxes , Safety achievement award. I need to file my 2011 federal taxes B Bad debts Defined, Definition of Business Bad Debt How to treat, How To Claim a Business Bad Debt Recovery, Recovery of a Bad Debt Types of, Types of Business Bad Debts When worthless, When a Debt Becomes Worthless Bonuses Employee, Bonuses Royalties, Bonuses and advanced royalties. I need to file my 2011 federal taxes Bribes, Bribes and kickbacks. I need to file my 2011 federal taxes Business Assets, Business Assets Books and records, Business books and records, etc. I need to file my 2011 federal taxes Meal expenses, Meals and Entertainment Use of car, Business use of your car. I need to file my 2011 federal taxes , Car and truck expenses. I need to file my 2011 federal taxes Use of home, Business use of your home. I need to file my 2011 federal taxes C Campaign contribution, Political contributions. I need to file my 2011 federal taxes Capital expenses, Capital Expenses, Capital versus Deductible Expenses Capitalization of interest, Capitalization of Interest Car allowance, Car allowance. I need to file my 2011 federal taxes Car and truck expenses, Car and truck expenses. I need to file my 2011 federal taxes Carrying charges, Carrying Charges Charitable contributions, Charitable contributions. I need to file my 2011 federal taxes Circulation costs, newspapers and periodicals, Circulation Costs Club dues, Club dues and membership fees. I need to file my 2011 federal taxes Comments on publication, Comments and suggestions. I need to file my 2011 federal taxes Commitment fees, Commitment fees or standby charges. I need to file my 2011 federal taxes Computer software, Computer software. I need to file my 2011 federal taxes Constant-yield method, OID, Constant-yield method. I need to file my 2011 federal taxes Contested liability, Contested liability. I need to file my 2011 federal taxes Contributions Charitable, Charitable contributions. I need to file my 2011 federal taxes Political, Political contributions. I need to file my 2011 federal taxes Copyrights, Patents, copyrights, etc. I need to file my 2011 federal taxes Cost depletion, Cost Depletion Cost of getting lease, Cost of Getting a Lease, Getting a Lease Cost of goods sold, Cost of Goods Sold Cost recovery, Cost recovery. I need to file my 2011 federal taxes Covenant not to compete, Covenant not to compete. I need to file my 2011 federal taxes Credit card convenience fees, Credit card convenience fees. I need to file my 2011 federal taxes D De minimis OID, De minimis OID. I need to file my 2011 federal taxes Debt-financed distributions, Debt-financed distribution. I need to file my 2011 federal taxes Definitions Business bad debt, Definition of Business Bad Debt Necessary expense, What Can I Deduct? Ordinary expense, What Can I Deduct? Section 197 intangibles, Section 197 Intangibles Defined Demolition expenses, Demolition expenses or losses. I need to file my 2011 federal taxes Depletion Mineral property, Mineral Property Oil and gas wells, Oil and Gas Wells Percentage table, Mines and other natural deposits. I need to file my 2011 federal taxes Timber, Timber Who can claim, Who Can Claim Depletion? Depreciation (see Cost recovery) Development costs, miners, Development Costs Disabled, improvements for, Barrier Removal Costs Drilling and development costs, Intangible Drilling Costs Dues, membership, Club dues and membership fees. I need to file my 2011 federal taxes E Economic interest, Who Can Claim Depletion? Economic performance, Economic performance. I need to file my 2011 federal taxes Education expenses, Education Expenses, Education expenses. I need to file my 2011 federal taxes Elderly, improvements for, Barrier Removal Costs Employee benefit programs, Employee benefit programs. I need to file my 2011 federal taxes Employment taxes, Employment Taxes Entertainment, Reimbursement of Travel, Meals, and Entertainment Excise taxes, Excise taxes. I need to file my 2011 federal taxes Experimentation costs, Research and Experimental Costs, Research and Experimental Costs Exploration costs, Exploration Costs F Fees Commitment, Commitment fees or standby charges. I need to file my 2011 federal taxes Legal and professional, Legal and professional fees. I need to file my 2011 federal taxes Regulatory, Licenses and regulatory fees. I need to file my 2011 federal taxes Tax return preparation, Tax preparation fees. I need to file my 2011 federal taxes Fines, Penalties and fines. I need to file my 2011 federal taxes Forgone, Forgone interest. I need to file my 2011 federal taxes Forgone interest, Forgone interest. I need to file my 2011 federal taxes Form 3115, Form 3115. I need to file my 2011 federal taxes , Changing Your Accounting Method 4562, How To Deduct Amortization 5213, Using the presumption later. I need to file my 2011 federal taxes 8826, Disabled access credit. I need to file my 2011 federal taxes 8885, Health coverage tax credit. I need to file my 2011 federal taxes T, Form T. I need to file my 2011 federal taxes Franchise, Franchise, trademark, or trade name. I need to file my 2011 federal taxes , Franchise, trademark, trade name. I need to file my 2011 federal taxes Franchise taxes, Franchise taxes. I need to file my 2011 federal taxes Free tax services, Free help with your tax return. I need to file my 2011 federal taxes Fringe benefits, Fringe Benefits Fuel taxes, Fuel taxes. I need to file my 2011 federal taxes G Gas wells, Natural Gas Wells Geological and geophysical costs Development, oil and gas, Geological and Geophysical Costs Exploration, oil and gas, Geological and Geophysical Costs Geothermal wells, Intangible Drilling Costs, Mines and Geothermal Deposits Gifts, nominal value, Gifts of nominal value. I need to file my 2011 federal taxes Going into business, Going Into Business, Starting a Business Goodwill, Goodwill. I need to file my 2011 federal taxes Gross income, not-for-profit activity, Gross Income H Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction Heating equipment, Heating equipment. I need to file my 2011 federal taxes Help (see Tax help) Home, business use of, Business use of your home. I need to file my 2011 federal taxes I Impairment-related expenses, Impairment-related expenses. I need to file my 2011 federal taxes Improvements, Improvements By lessee, Improvements by Lessee For disabled and elderly, Barrier Removal Costs Income taxes, Income Taxes Incorrect amount of amortization deducted, Incorrect Amount of Amortization Deducted Insurance Capitalized premiums, Capitalized Premiums Deductible premiums, Deductible Premiums Nondeductible premiums, Nondeductible Premiums Self-employed individuals, Self-Employed Health Insurance Deduction Intangible drilling costs, Intangible Drilling Costs Intangibles, amortization, Section 197 Intangibles Interest, Forgone interest. I need to file my 2011 federal taxes Allocation of, Allocation of Interest Below-market, Below-Market Loans Business expense for, Interest Capitalized, Capitalized interest. I need to file my 2011 federal taxes , Capitalization of Interest Carrying charge, Carrying Charges Deductible, Interest You Can Deduct Life insurance policies, Interest on loans with respect to life insurance policies. I need to file my 2011 federal taxes Not deductible, Interest You Cannot Deduct Refunds of, Refunds of interest. I need to file my 2011 federal taxes When to deduct, When To Deduct Interest Internet-related expenses, Internet-related expenses. I need to file my 2011 federal taxes Interview expenses, Interview expense allowances. I need to file my 2011 federal taxes K Key person, Who is a key person? Kickbacks, Bribes and kickbacks. I need to file my 2011 federal taxes L Leases Canceling, Canceling a lease. I need to file my 2011 federal taxes Cost of getting, Cost of Getting a Lease, Getting a Lease Improvements by lessee, Improvements by Lessee Leveraged, Leveraged leases. I need to file my 2011 federal taxes Mineral, Bonuses and advanced royalties. I need to file my 2011 federal taxes Oil and gas, Bonuses and advanced royalties. I need to file my 2011 federal taxes Sales distinguished, Lease or purchase. I need to file my 2011 federal taxes Taxes on, Taxes on Leased Property Legal and professional fees, Legal and professional fees. I need to file my 2011 federal taxes Licenses, Government-granted license, permit, etc. I need to file my 2011 federal taxes , Licenses and regulatory fees. I need to file my 2011 federal taxes Life insurance coverage, Life insurance coverage. I need to file my 2011 federal taxes Limit on deductions, Not-for-Profit Activities Line of credit, Line of credit (continuous borrowings). I need to file my 2011 federal taxes Loans Below-market interestrate, Below-Market Loans Discounted, Discounted loan. I need to file my 2011 federal taxes Loans or Advances, Loans or Advances Lobbying expenses, Lobbying expenses. I need to file my 2011 federal taxes Long-term care insurance, Qualified long-term care insurance. I need to file my 2011 federal taxes Losses, Limits on losses. I need to file my 2011 federal taxes , Not-for-Profit Activities At-risk limits, At-risk limits. I need to file my 2011 federal taxes Net operating, Net operating loss. I need to file my 2011 federal taxes Passive activities, Passive activities. I need to file my 2011 federal taxes M Machinery parts, Machinery parts. I need to file my 2011 federal taxes Meals, Reimbursement of Travel, Meals, and Entertainment Meals and entertainment, Meals and Entertainment Meals and lodging, Meals and lodging. I need to file my 2011 federal taxes Methods of accounting, When Can I Deduct an Expense? Mining Depletion, Mines and Geothermal Deposits Development costs, Development Costs Exploration costs, Exploration Costs Mortgage, Mortgage. I need to file my 2011 federal taxes , Expenses paid to obtain a mortgage. I need to file my 2011 federal taxes Moving expenses, machinery, Moving machinery. I need to file my 2011 federal taxes N Natural gas, Natural Gas Wells Nonqualifying intangibles, Assets That Are Not Section 197 Intangibles Not-for-profit activities, Not-for-Profit Activities Not-for-profit activity, gross income, Gross Income O Office in home, Business use of your home. I need to file my 2011 federal taxes Oil and gas wells Depletion, Oil and Gas Wells Drilling costs, Intangible Drilling Costs Partnerships, Partnerships and S Corporations S corporations, Partnerships and S Corporations Optional safe harbor method, Optional safe harbor method. I need to file my 2011 federal taxes Optional write-off method Circulation costs, Optional Write-off of Certain Tax Preferences Experimental costs, Optional Write-off of Certain Tax Preferences Intangible drilling and development costs, Optional Write-off of Certain Tax Preferences Mining exploration and development costs, Optional Write-off of Certain Tax Preferences Research costs, Optional Write-off of Certain Tax Preferences Organization costs Corporate, Costs of Organizing a Corporation Partnership, Costs of Organizing a Partnership Organizational costs, Business Start-Up and Organizational Costs Original issue discount, Original issue discount (OID). I need to file my 2011 federal taxes Outplacement services, Outplacement services. I need to file my 2011 federal taxes P Passive activities, Passive activities. I need to file my 2011 federal taxes Payments in kind, Payments in kind. I need to file my 2011 federal taxes Penalties, Prepayment penalty. I need to file my 2011 federal taxes Deductible, Penalties and fines. I need to file my 2011 federal taxes Nondeductible, Penalties and fines. I need to file my 2011 federal taxes Prepayment, Prepayment penalty. I need to file my 2011 federal taxes Per diem and car allowances, Per Diem and Car Allowances Percentage depletion, Percentage Depletion Personal property tax, Personal property tax. I need to file my 2011 federal taxes Political contributions, Political contributions. I need to file my 2011 federal taxes Pollution control facilities, Pollution Control Facilities Prepaid expense, Prepayment. I need to file my 2011 federal taxes Extends useful life, Prepayment. I need to file my 2011 federal taxes Interest, Prepaid interest. I need to file my 2011 federal taxes , Prepaid interest. I need to file my 2011 federal taxes Rent, Rent paid in advance. I need to file my 2011 federal taxes Prepayment penalty, Prepayment penalty. I need to file my 2011 federal taxes Presumption of profit, Not-for-Profit Activities Publications (see Tax help) R Real estate taxes, Real Estate Taxes Recapture Exploration expenses, Recapture of exploration expenses. I need to file my 2011 federal taxes Timber property, Recapture. I need to file my 2011 federal taxes Recordkeeping, Partnerships and S Corporations Recovery of amount deducted, Recovery of amount deducted (tax benefit rule). I need to file my 2011 federal taxes Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion. I need to file my 2011 federal taxes Reforestation costs, Reforestation Costs, Reforestation Costs Regulatory fees, Licenses and regulatory fees. I need to file my 2011 federal taxes Reimbursements, Reimbursements Business expenses, Reimbursements for Business Expenses Mileage, Per Diem and Car Allowances Nonaccountable plan, Nonaccountable Plans Per diem , Per Diem and Car Allowances Related persons Anti-churning rules, Related person. I need to file my 2011 federal taxes Coal or iron ore, Disposal to related person. I need to file my 2011 federal taxes Payments to, Related person. I need to file my 2011 federal taxes , Related person. I need to file my 2011 federal taxes Refiners, Related person. I need to file my 2011 federal taxes Unreasonable rent, Unreasonable rent. I need to file my 2011 federal taxes Removal, Retired Asset Removal Costs, Barrier Removal Costs Rent expense, capitalizing, Capitalizing Rent Expenses Repairs, Repairs. I need to file my 2011 federal taxes Repayments (claim of right), Repayments. I need to file my 2011 federal taxes Research costs, Research and Experimental Costs, Research and Experimental Costs Retiree drug subsidy, What's New for 2013, What's New S Sales taxes, Sales tax. I need to file my 2011 federal taxes Section 179 expense deduction (see Cost recovery) Self-employed health insurance deduction, Self-Employed Health Insurance Deduction Self-employment tax, Self-employment tax. I need to file my 2011 federal taxes Self-insurance, reserve for, Nondeductible Premiums Sick pay, Sick and Vacation Pay Standard meal allowance, Standard meal allowance. I need to file my 2011 federal taxes Standard mileage rate, Car allowance. I need to file my 2011 federal taxes (see Business use of your car) Standby charges, Commitment fees or standby charges. I need to file my 2011 federal taxes Start-up costs, Business Start-Up and Organizational Costs, Business Start-Up Costs Subscriptions, Subscriptions. I need to file my 2011 federal taxes Suggestions for publication, Comments and suggestions. I need to file my 2011 federal taxes Supplies and materials, Supplies and materials. I need to file my 2011 federal taxes T Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. I need to file my 2011 federal taxes Taxes, Taxes on Leased Property Carrying charge, Carrying Charges Employment, Employment Taxes Excise, Excise taxes. I need to file my 2011 federal taxes Franchise, Franchise taxes. I need to file my 2011 federal taxes Fuel, Fuel taxes. I need to file my 2011 federal taxes Income, Income Taxes Leased property, Taxes on Leased Property Personal property, Personal property tax. I need to file my 2011 federal taxes Real estate, Real Estate Taxes Sales, Sales tax. I need to file my 2011 federal taxes Unemployment fund, Unemployment fund taxes. I need to file my 2011 federal taxes Telephone, Telephone. I need to file my 2011 federal taxes Timber, Reforestation Costs, Timber Tools, Tools. I need to file my 2011 federal taxes Trademark, trade name, Franchise, trademark, or trade name. I need to file my 2011 federal taxes , Franchise, trademark, trade name. I need to file my 2011 federal taxes Travel, Reimbursement of Travel, Meals, and Entertainment TTY/TDD information, How To Get Tax Help U Unemployment fund taxes, Unemployment fund taxes. I need to file my 2011 federal taxes Unpaid expenses, related person, Related person. I need to file my 2011 federal taxes Utilities, Utilities. I need to file my 2011 federal taxes V Vacation pay, Sick and Vacation Pay W Wages Property, Property Tests for deducting pay, Tests for Deducting Pay Welfare benefit funds, Welfare benefit funds. I need to file my 2011 federal taxes Prev  Up     Home   More Online Publications