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Income Tax Extension

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Income Tax Extension

Income tax extension Publication 524 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Income tax extension Tax questions. Income tax extension Useful Items - You may want to see: Reminders Future developments. Income tax extension  For the latest information about developments related to Publication 524, such as legislation enacted after it was published, go to www. Income tax extension irs. Income tax extension gov/pub524. Income tax extension Photographs of missing children. Income tax extension  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Income tax extension Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Income tax extension You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Income tax extension Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled. Income tax extension This publication explains: Who qualifies for the credit for the elderly or the disabled, and How to figure the credit. Income tax extension You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Income tax extension Comments and suggestions. Income tax extension   We welcome your comments about this publication and your suggestions for future editions. Income tax extension   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Income tax extension NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Income tax extension Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Income tax extension   You can send your comments from www. Income tax extension irs. Income tax extension gov/formspubs/. Income tax extension Click on “More Information” and then on “Comment on Tax Forms and Publications”. Income tax extension   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Income tax extension Ordering forms and publications. Income tax extension   Visit www. Income tax extension irs. Income tax extension gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Income tax extension Internal Revenue Service 1201 N. Income tax extension Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Income tax extension   If you have a tax question, check the information available on IRS. Income tax extension gov or call 1-800-829-1040. Income tax extension We cannot answer tax questions sent to either of the above addresses. Income tax extension Useful Items - You may want to see: Publication 554 Tax Guide for Seniors Form (and instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled See How To Get Tax Help , near the end of this publication, for information about getting this publication and form. Income tax extension Prev  Up  Next   Home   More Online Publications
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The National Institute of Food and Agriculture is a research and grant-making organization focused on agricultural issues. To find your local Cooperative Extension office, consult the county government listings in your local telephone directory.

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The Income Tax Extension

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