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Tax Form 1040x Online

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Tax Form 1040x Online

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


IR-2014-33, March 20, 2014

WASHINGTON — The Internal Revenue Service today announced the availability of the winter 2014 issue of the Statistics of Income Bulletin, which features preliminary data for individual income tax returns filed for Tax Year 2012.

The Statistics of Income (SOI) Division produces the SOI Bulletin on a quarterly basis. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. This issue includes articles on the following topics:

Individual Income Tax Returns, Preliminary Data, 2012: Taxpayers filed 145 million individual income tax returns for 2012. The adjusted gross income (AGI) reported on these returns totaled $9 trillion, a 9 percent increase from the previous year. Taxable income rose almost 12 percent to more than $6 trillion, accordingly, total income tax increased 15 percent to $1.2 trillion. Although taxpayers reported $29 billion in alternative minimum tax, an increase of almost 8 percent compared to the prior year, the number of returns reporting the AMT fell one percent.

Sales of Capital Assets Panel Data Reported on Individual Tax Returns, 2004-2007:  The SOI panel study of individual taxpayer trends in taxes and income showed the following increases from 2004 through 2007.

  • Net gains and losses increased 84.7 percent, from $496.3 billion to $916.5 billion.
  • Capital gains rose 69.2 percent to $1.1 trillion during this same period.

For all 4 years of the study, taxpayers realized most combined short- and long-term net gains less losses from passthrough entities (partnerships, S corporations, and fiduciaries).

Split-Interest Trusts, Filing Year 2012:  Tax preparers filed 113,688 Forms 5227 to report the financial activities of split-interest trusts to the IRS for Filing Year 2012, a 3.4-percent decline from 2011. Split-interest trusts reported 16,500 distributions of principal ($2.5 billion)  and 15,580 distributions of income ($1,793.7 billion) for the year. Asset contributions rose to more than $5.2 billion, a 74 percent increase over the previous year. Charitable remainder trusts continued to be the most common split-interest trust, accounting for 93 percent of the returns filed.

Nonprofit Charitable Organizations, 2010: Tax exempt public charities (501(c)(3) organizations) filed almost 270,000 Forms 990 and 990-EZ and reported $2.9 trillion in assets for Tax Year 2010, an increase of 9 percent from the previous year. These organizations reported $1.6 trillion in total revenue, nearly three-quarters ($1.2 trillion) of which came from program services. They reported $1.5 trillion in expenses.

The Statistics of Income Bulletin is available for download at IRS.gov/taxstats. Printed copies of the Statistics of Income Bulletin are available from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-7954. The annual subscription rate is $67 ($93.80 foreign), single issues cost $44 ($61.60 foreign).

For more information about these data, write to the Internal Revenue Service (RAS:S), Director, Statistics of Income, 1111 Constitution Ave., NW (K-Room 4112), Washington, DC 20224-0002.

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Page Last Reviewed or Updated: 20-Mar-2014

The Tax Form 1040x Online

Tax form 1040x online Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Tax form 1040x online Filing Requirements for Most Taxpayers Dependents Other Situations Who Should File Filing StatusMarital Status Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child ExemptionsForm 1040EZ filers. Tax form 1040x online Form 1040A filers. Tax form 1040x online Form 1040 filers. Tax form 1040x online More information. Tax form 1040x online Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Tax form 1040x online Taxpayer identification numbers for aliens. Tax form 1040x online Taxpayer identification numbers for adoptees. Tax form 1040x online Standard DeductionStandard Deduction Amount Standard Deduction for Dependents Who Should Itemize How To Get Tax HelpLow Income Taxpayer Clinics Who Must File If you are a U. Tax form 1040x online S. Tax form 1040x online citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. Tax form 1040x online For details, see Table 1 and Table 2. Tax form 1040x online You also must file if one of the situations described in Table 3 applies. Tax form 1040x online The filing requirements apply even if you owe no tax. Tax form 1040x online Table 1. Tax form 1040x online 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Tax form 1040x online . Tax form 1040x online . Tax form 1040x online AND at the end of 2013 you were. Tax form 1040x online . Tax form 1040x online . Tax form 1040x online * THEN file a return if your gross income was at least. Tax form 1040x online . Tax form 1040x online . Tax form 1040x online ** single under 65  $10,000 65 or older $11,500 head of household under 65 $12,850 65 or older $14,350 married, filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married, filing separately any age  $3,900 qualifying widow(er) with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. Tax form 1040x online ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Tax form 1040x online Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Tax form 1040x online If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. Tax form 1040x online Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Tax form 1040x online Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Tax form 1040x online But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Tax form 1040x online *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Tax form 1040x online You may have to pay a penalty if you are required to file a return but fail to do so. Tax form 1040x online If you willfully fail to file a return, you may be subject to criminal prosecution. Tax form 1040x online For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Tax form 1040x online Gross income. Tax form 1040x online    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Tax form 1040x online If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. Tax form 1040x online For a list of community property states, see Community property states under Married Filing Separately, later. Tax form 1040x online Self-employed persons. Tax form 1040x online    If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. Tax form 1040x online If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. Tax form 1040x online In either case, you must add any income from investments and from incidental or outside operations or sources. Tax form 1040x online    You must file Form 1040 if you owe any self-employment tax. Tax form 1040x online Filing status. Tax form 1040x online    Your filing status generally depends on whether you are single or married. Tax form 1040x online Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Tax form 1040x online Filing status is discussed in detail later in this publication. Tax form 1040x online Age. Tax form 1040x online    Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. Tax form 1040x online For 2013, you are 65 or older if you were born before January 2, 1949. Tax form 1040x online Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. Tax form 1040x online Dependents should see Table 2 instead. Tax form 1040x online Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Tax form 1040x online You are the surviving spouse, executor, administrator, or legal representative. Tax form 1040x online The decedent met the filing requirements described in this publication at the time of his or her death. Tax form 1040x online For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Tax form 1040x online Table 2. Tax form 1040x online 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Tax form 1040x online If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Tax form 1040x online  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Tax form 1040x online It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Tax form 1040x online Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Tax form 1040x online Gross income is the total of your unearned and earned income. Tax form 1040x online If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Tax form 1040x online For details, see Exemptions for Dependents. Tax form 1040x online Single dependents—Were you either age 65 or older or blind? □ No. Tax form 1040x online You must file a return if any of the following apply. Tax form 1040x online Your unearned income was more than $1,000. Tax form 1040x online Your earned income was more than $6,100. Tax form 1040x online Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Tax form 1040x online     □ Yes. Tax form 1040x online You must file a return if any of the following apply. Tax form 1040x online Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Tax form 1040x online Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Tax form 1040x online Your gross income was more than the larger of—  $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Tax form 1040x online     Married dependents—Were you either age 65 or older or blind? □ No. Tax form 1040x online You must file a return if any of the following apply. Tax form 1040x online Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Tax form 1040x online Your unearned income was more than $1,000. Tax form 1040x online Your earned income was more than $6,100. Tax form 1040x online Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Tax form 1040x online     □ Yes. Tax form 1040x online You must file a return if any of the following apply. Tax form 1040x online Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Tax form 1040x online Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Tax form 1040x online Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Tax form 1040x online Your gross income was more than the larger of— $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Tax form 1040x online     U. Tax form 1040x online S. Tax form 1040x online Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. Tax form 1040x online For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Tax form 1040x online S. Tax form 1040x online Citizens and Resident Aliens Abroad. Tax form 1040x online Residents of Puerto Rico If you are a U. Tax form 1040x online S. Tax form 1040x online citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Tax form 1040x online S. Tax form 1040x online income tax return for any year in which you meet the income requirements. Tax form 1040x online This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Tax form 1040x online If you are a bona fide resident of Puerto Rico for the whole year, your U. Tax form 1040x online S. Tax form 1040x online gross income does not include income from sources within Puerto Rico. Tax form 1040x online It does, however, include any income you received for your services as an employee of the United States or any U. Tax form 1040x online S. Tax form 1040x online agency. Tax form 1040x online If you receive income from Puerto Rican sources that is not subject to U. Tax form 1040x online S. Tax form 1040x online tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Tax form 1040x online S. Tax form 1040x online income tax return. Tax form 1040x online For more information, see Publication 570, Tax Guide for Individuals With Income From U. Tax form 1040x online S. Tax form 1040x online Possessions. Tax form 1040x online Individuals With Income From U. Tax form 1040x online S. Tax form 1040x online Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Tax form 1040x online S. Tax form 1040x online Virgin Islands, special rules may apply when determining whether you must file a U. Tax form 1040x online S. Tax form 1040x online federal income tax return. Tax form 1040x online In addition, you may have to file a return with the individual possession government. Tax form 1040x online See Publication 570 for more information. Tax form 1040x online Dependents A person who is a dependent may still have to file a return. Tax form 1040x online It depends on his or her earned income, unearned income, and gross income. Tax form 1040x online For details, see Table 2. Tax form 1040x online A dependent must also file if one of the situations described in Table 3 applies. Tax form 1040x online Responsibility of parent. Tax form 1040x online    If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. Tax form 1040x online If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Tax form 1040x online ” Earned income. Tax form 1040x online    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Tax form 1040x online Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. Tax form 1040x online See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Tax form 1040x online Child's earnings. Tax form 1040x online    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Tax form 1040x online This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Tax form 1040x online But if the child does not pay the tax due on this income, the parent is liable for the tax. Tax form 1040x online Unearned income. Tax form 1040x online    Unearned income includes income such as interest, dividends, and capital gains. Tax form 1040x online Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Tax form 1040x online Election to report child's unearned income on parent's return. Tax form 1040x online    You may be able to include your child's interest and dividend income on your tax return. Tax form 1040x online If you do this, your child will not have to file a return. Tax form 1040x online To make this election, all of the following conditions must be met. Tax form 1040x online Your child was under age 19 (or under age 24 if a student) at the end of 2013. Tax form 1040x online (A child born on January 1, 1995, is considered to be age 19 at the end of 2013; you cannot make the election for this child unless the child was a student. Tax form 1040x online Similarly, a child born on January 1, 1990, is considered to be age 24 at the end of 2013; you cannot make the election for this child. Tax form 1040x online ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Tax form 1040x online The interest and dividend income was less than $10,000. Tax form 1040x online Your child is required to file a return for 2013 unless you make this election. Tax form 1040x online Your child does not file a joint return for 2013. Tax form 1040x online No estimated tax payment was made for 2013 and no 2012 overpayment was applied to 2013 under your child's name and social security number. Tax form 1040x online No federal income tax was withheld from your child's income under the backup withholding rules. Tax form 1040x online You are the parent whose return must be used when making the election to report your child's unearned income. Tax form 1040x online   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Tax form 1040x online Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. Tax form 1040x online See Table 3 for those other situations when you must file. Tax form 1040x online Table 3. Tax form 1040x online Other Situations When You Must File a 2013 Return If any of the four conditions listed below applied to you for 2013, you must file a return. Tax form 1040x online 1. Tax form 1040x online You owe any special taxes, including any of the following. Tax form 1040x online   a. Tax form 1040x online Alternative minimum tax. Tax form 1040x online (See Form 6251. Tax form 1040x online )   b. Tax form 1040x online Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Tax form 1040x online (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Tax form 1040x online ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Tax form 1040x online   c. Tax form 1040x online Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). Tax form 1040x online   d. Tax form 1040x online Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. Tax form 1040x online (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Tax form 1040x online )   e. Tax form 1040x online Household employment taxes. Tax form 1040x online But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Tax form 1040x online   f. Tax form 1040x online Recapture taxes. Tax form 1040x online (See the Form 1040 instructions for lines 44, 59b, and 60. Tax form 1040x online ) 2. Tax form 1040x online You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Tax form 1040x online 3. Tax form 1040x online You had net earnings from self-employment of at least $400. Tax form 1040x online (See Schedule SE (Form 1040) and its instructions. Tax form 1040x online ) 4. Tax form 1040x online You had wages of $108. Tax form 1040x online 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Tax form 1040x online (See Schedule SE (Form 1040) and its instructions. Tax form 1040x online ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Tax form 1040x online For example, you should file if one of the following applies. Tax form 1040x online You had income tax withheld from your pay. Tax form 1040x online You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. Tax form 1040x online You qualify for the earned income credit. Tax form 1040x online See Publication 596, Earned Income Credit (EIC), for more information. Tax form 1040x online You qualify for the additional child tax credit. Tax form 1040x online See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Tax form 1040x online You qualify for the refundable American opportunity education credit. Tax form 1040x online See Form 8863, Education Credits. Tax form 1040x online You qualify for the health coverage tax credit. Tax form 1040x online For information about this credit, see Form 8885, Health Coverage Tax Credit. Tax form 1040x online You qualify for the credit for federal tax on fuels. Tax form 1040x online See Form 4136, Credit for Federal Tax Paid on Fuels. Tax form 1040x online Form 1099-B received. Tax form 1040x online    Even if you are not required to file a return, you should consider filing if all of the following apply. Tax form 1040x online You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Tax form 1040x online The amount in box 2a of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you. Tax form 1040x online Box 3 of Form 1099-B (or substitute statement) is blank. Tax form 1040x online In this case, filing a return may keep you from getting a notice from the IRS. Tax form 1040x online Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. Tax form 1040x online You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Tax form 1040x online There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Tax form 1040x online If more than one filing status applies to you, choose the one that will give you the lowest tax. Tax form 1040x online Marital Status In general, your filing status depends on whether you are considered unmarried or married. Tax form 1040x online Unmarried persons. Tax form 1040x online    You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Tax form 1040x online   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Tax form 1040x online Divorced persons. Tax form 1040x online    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Tax form 1040x online Divorce and remarriage. Tax form 1040x online    If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Tax form 1040x online Annulled marriages. Tax form 1040x online    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Tax form 1040x online You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. Tax form 1040x online Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Tax form 1040x online If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). Tax form 1040x online However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Tax form 1040x online Head of household or qualifying widow(er) with dependent child. Tax form 1040x online    If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Tax form 1040x online See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Tax form 1040x online Married persons. Tax form 1040x online    If you are considered married, you and your spouse can file a joint return or separate returns. Tax form 1040x online Considered married. Tax form 1040x online    You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Tax form 1040x online You are married and living together. Tax form 1040x online You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Tax form 1040x online You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Tax form 1040x online You are separated under an interlocutory (not final) decree of divorce. Tax form 1040x online Same-sex marriage. Tax form 1040x online    For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Tax form 1040x online The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Tax form 1040x online However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Tax form 1040x online   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Tax form 1040x online S. Tax form 1040x online territories and possessions. Tax form 1040x online It means any domestic jurisdiction that has the legal authority to sanction marriages. Tax form 1040x online The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Tax form 1040x online   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Tax form 1040x online However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status, as explained later. Tax form 1040x online   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Tax form 1040x online gov. Tax form 1040x online Spouse died during the year. Tax form 1040x online    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Tax form 1040x online   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Tax form 1040x online For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Tax form 1040x online   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Tax form 1040x online Your deceased spouse's filing status is married filing separately for that year. Tax form 1040x online Married persons living apart. Tax form 1040x online    If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Tax form 1040x online If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Tax form 1040x online Also, your tax may be lower, and you may be able to claim the earned income credit. Tax form 1040x online See Head of Household , later. Tax form 1040x online Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Tax form 1040x online To determine your marital status, see Marital Status , earlier. Tax form 1040x online Widow(er). Tax form 1040x online    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Tax form 1040x online You may, however, be able to use another filing status that will give you a lower tax. Tax form 1040x online See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Tax form 1040x online How to file. Tax form 1040x online    You can file Form 1040. Tax form 1040x online If you have taxable income of less than $100,000, you may be able to file Form 1040A. Tax form 1040x online If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Tax form 1040x online If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Tax form 1040x online Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Tax form 1040x online Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Tax form 1040x online On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Tax form 1040x online You can file a joint return even if one of you had no income or deductions. Tax form 1040x online If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Tax form 1040x online Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. Tax form 1040x online If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). Tax form 1040x online You can choose the method that gives the two of you the lower combined tax. Tax form 1040x online How to file. Tax form 1040x online    If you file as married filing jointly, you can use Form 1040. Tax form 1040x online If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Tax form 1040x online If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Tax form 1040x online If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Tax form 1040x online Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Tax form 1040x online Spouse died. Tax form 1040x online    If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Tax form 1040x online See Spouse died during the year , under Married persons, earlier. Tax form 1040x online   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Tax form 1040x online Divorced persons. Tax form 1040x online    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Tax form 1040x online Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Tax form 1040x online Accounting period. Tax form 1040x online    Both of you must use the same accounting period, but you can use different accounting methods. Tax form 1040x online Joint responsibility. Tax form 1040x online    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Tax form 1040x online This means that if one spouse does not pay the tax due, the other may have to. Tax form 1040x online Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Tax form 1040x online One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Tax form 1040x online   You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Tax form 1040x online Divorced taxpayer. Tax form 1040x online    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Tax form 1040x online This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Tax form 1040x online Relief from joint responsibility. Tax form 1040x online    In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Tax form 1040x online You can ask for relief no matter how small the liability. Tax form 1040x online   There are three types of relief available. Tax form 1040x online Innocent spouse relief. Tax form 1040x online Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date the election for this relief is filed). Tax form 1040x online Equitable relief. Tax form 1040x online    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Tax form 1040x online Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Tax form 1040x online Signing a joint return. Tax form 1040x online    For a return to be considered a joint return, both spouses generally must sign the return. Tax form 1040x online Spouse died before signing. Tax form 1040x online    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Tax form 1040x online If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Tax form 1040x online Spouse away from home. Tax form 1040x online    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. Tax form 1040x online Injury or disease prevents signing. Tax form 1040x online    If your spouse cannot sign because of injury or disease and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Tax form 1040x online ” Be sure to also sign in the space provided for your signature. Tax form 1040x online Attach a dated statement, signed by you, to the return. Tax form 1040x online The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Tax form 1040x online Signing as guardian of spouse. Tax form 1040x online    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Tax form 1040x online Spouse in combat zone. Tax form 1040x online    You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Tax form 1040x online Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Tax form 1040x online For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. Tax form 1040x online Other reasons spouse cannot sign. Tax form 1040x online    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Tax form 1040x online Attach the power of attorney (or a copy of it) to your tax return. Tax form 1040x online You can use Form 2848. Tax form 1040x online Nonresident alien or dual-status alien. Tax form 1040x online    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Tax form 1040x online However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Tax form 1040x online S. Tax form 1040x online citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Tax form 1040x online If you do file a joint return, you and your spouse are both treated as U. Tax form 1040x online S. Tax form 1040x online residents for the entire tax year. Tax form 1040x online See chapter 1 of Publication 519. Tax form 1040x online Married Filing Separately You can choose married filing separately as your filing status if you are married. Tax form 1040x online This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Tax form 1040x online If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Tax form 1040x online You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Tax form 1040x online This can apply to you even if you are not divorced or legally separated. Tax form 1040x online If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Tax form 1040x online The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Tax form 1040x online See Head of Household , later, for more information. Tax form 1040x online You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Tax form 1040x online However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Tax form 1040x online This way you can make sure you are using the filing status that results in the lowest combined tax. Tax form 1040x online When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Tax form 1040x online How to file. Tax form 1040x online    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Tax form 1040x online You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Tax form 1040x online   You can file Form 1040. Tax form 1040x online If your taxable income is less than $100,000, you may be able to file Form 1040A. Tax form 1040x online Select this filing status by checking the box on line 3 of either form. Tax form 1040x online Enter your spouse's full name and SSN or ITIN in the spaces provided. Tax form 1040x online If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Tax form 1040x online Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Tax form 1040x online Special Rules If you choose married filing separately as your filing status, the following special rules apply. Tax form 1040x online Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Tax form 1040x online Your tax rate generally is higher than on a joint return. Tax form 1040x online Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Tax form 1040x online You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return). Tax form 1040x online If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Tax form 1040x online See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Tax form 1040x online You cannot take the earned income credit. Tax form 1040x online You cannot take the exclusion or credit for adoption expenses in most cases. Tax form 1040x online You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Tax form 1040x online You cannot exclude any interest income from qualified U. Tax form 1040x online S. Tax form 1040x online savings bonds you used for higher education expenses. Tax form 1040x online If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Tax form 1040x online The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Tax form 1040x online Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Tax form 1040x online If your spouse itemizes deductions, you cannot claim the standard deduction. Tax form 1040x online If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Tax form 1040x online Adjusted gross income (AGI) limits. Tax form 1040x online    If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Tax form 1040x online Individual retirement arrangements (IRAs). Tax form 1040x online    You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Tax form 1040x online Your deduction is reduced or eliminated if your income is more than a certain amount. Tax form 1040x online This amount is much lower for married individuals who file separately and lived together at any time during the year. Tax form 1040x online For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Tax form 1040x online Rental activity losses. Tax form 1040x online    If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income up to $25,000. Tax form 1040x online This is called a special allowance. Tax form 1040x online However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Tax form 1040x online Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Tax form 1040x online See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Tax form 1040x online Community property states. Tax form 1040x online    If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Tax form 1040x online See Publication 555, Community Property. Tax form 1040x online Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Tax form 1040x online You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Tax form 1040x online This does not include any extensions. Tax form 1040x online A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Tax form 1040x online Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Tax form 1040x online Exception. Tax form 1040x online    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Tax form 1040x online The personal representative has 1 year from the due date (including extensions) of the return to make the change. Tax form 1040x online See Publication 559 for more information on filing income tax returns for a decedent. Tax form 1040x online Head of Household You may be able to file as head of household if you meet all the following requirements. Tax form 1040x online You are unmarried or considered unmarried on the last day of the year. Tax form 1040x online See Marital Status , earlier, and Considered Unmarried , later. Tax form 1040x online You paid more than half the cost of keeping up a home for the year. Tax form 1040x online A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Tax form 1040x online However, if the qualifying person is your dependent parent, he or she does not have to live with you. Tax form 1040x online See Special rule for parent , later, under Qualifying Person. Tax form 1040x online If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Tax form 1040x online You will also receive a higher standard deduction than if you file as single or married filing separately. Tax form 1040x online How to file. Tax form 1040x online    If you file as head of household, you can use Form 1040. Tax form 1040x online If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Tax form 1040x online Indicate your choice of this filing status by checking the box on line 4 of either form. Tax form 1040x online Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Tax form 1040x online Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Tax form 1040x online You are considered unmarried on the last day of the tax year if you meet all the following tests. Tax form 1040x online You file a separate return (defined earlier under Joint Return After Separate Returns ). Tax form 1040x online You paid more than half the cost of keeping up your home for the tax year. Tax form 1040x online Your spouse did not live in your home during the last 6 months of the tax year. Tax form 1040x online Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Tax form 1040x online See Temporary absences , later. Tax form 1040x online Your home was the main home of your child, stepchild, or foster child for more than half the year. Tax form 1040x online (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Tax form 1040x online ) You must be able to claim an exemption for the child. Tax form 1040x online However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. Tax form 1040x online The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Tax form 1040x online If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Tax form 1040x online See Publication 555 for more information. Tax form 1040x online Nonresident alien spouse. Tax form 1040x online    You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Tax form 1040x online However, your spouse is not a qualifying person for head of household purposes. Tax form 1040x online You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Tax form 1040x online Choice to treat spouse as resident. Tax form 1040x online    You are considered married if you choose to treat your spouse as a resident alien. Tax form 1040x online See chapter 1 of Publication 519. Tax form 1040x online Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Tax form 1040x online You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Tax form 1040x online Worksheet 1. Tax form 1040x online Cost of Keeping Up a Home         Amount You  Paid Total  Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $       Minus total amount you paid   ()       Amount others paid   $       If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Tax form 1040x online Costs you include. Tax form 1040x online    Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Tax form 1040x online   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Tax form 1040x online However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Tax form 1040x online Costs you do not include. Tax form 1040x online    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Tax form 1040x online Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Tax form 1040x online Qualifying Person See Table 4 to see who is a qualifying person. Tax form 1040x online Any person not described in Table 4 is not a qualifying person. Tax form 1040x online Example 1—child. Tax form 1040x online Your unmarried son lived with you all year and was 18 years old at the end of the year. Tax form 1040x online He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Tax form 1040x online As a result, he is your qualifying child (see Qualifying Child , later) and, because he is single, your qualifying person for head of household purposes. Tax form 1040x online Example 2—child who is not qualifying person. Tax form 1040x online The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Tax form 1040x online Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Tax form 1040x online Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Tax form 1040x online As a result, he is not your qualifying person for head of household purposes. Tax form 1040x online Example 3—girlfriend. Tax form 1040x online Your girlfriend lived with you all year. Tax form 1040x online Even though she may be your qualifying relative if the gross income and support tests (explained later) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you . Tax form 1040x online See Table 4. Tax form 1040x online Example 4—girlfriend's child. Tax form 1040x online The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Tax form 1040x online He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test , later). Tax form 1040x online As a result, he is not your qualifying person for head of household purposes. Tax form 1040x online Home of qualifying person. Tax form 1040x online    Generally, the qualifying person must live with you for more than half of the year. Tax form 1040x online Special rule for parent. Tax form 1040x online    If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Tax form 1040x online However, you must be able to claim an exemption for your father or mother. Tax form 1040x online Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Tax form 1040x online   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Tax form 1040x online Death or birth. Tax form 1040x online    You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. Tax form 1040x online To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Tax form 1040x online Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Tax form 1040x online Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. Tax form 1040x online Example. Tax form 1040x online You are unmarried. Tax form 1040x online Your mother, for whom you can claim an exemption, lived in an apartment by herself. Tax form 1040x online She died on September 2. Tax form 1040x online The cost of the upkeep of her apartment for the year until her death was $6,000. Tax form 1040x online You paid $4,000 and your brother paid $2,000. Tax form 1040x online Your brother made no other payments towards your mother's support. Tax form 1040x online Your mother had no income. Tax form 1040x online Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household. Tax form 1040x online Temporary absences. Tax form 1040x online    You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Tax form 1040x online It must be reasonable to assume the absent person will return to the home after the temporary absence. Tax form 1040x online You must continue to keep up the home during the absence. Tax form 1040x online Kidnapped child. Tax form 1040x online    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Tax form 1040x online You can claim head of household filing status if all the following statements are true. Tax form 1040x online The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Tax form 1040x online In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Tax form 1040x online You would have qualified for head of household filing status if the child had not been kidnapped. Tax form 1040x online   This treatment applies for all years until the earliest of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Tax form 1040x online Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Tax form 1040x online The year of death is the last year for which you can file jointly with your deceased spouse. Tax form 1040x online See Married Filing Jointly , earlier. Tax form 1040x online You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Tax form 1040x online For example, if your spouse died in 2012 and you have not remarried, you may be able to use this filing status for 2013 and 2014. Tax form 1040x online The rules for using this filing status are explained in detail here. Tax form 1040x online This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Tax form 1040x online It does not entitle you to file a joint return. Tax form 1040x online How to file. Tax form 1040x online    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Tax form 1040x online If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Tax form 1040x online Check the box on line 5 of either form. Tax form 1040x online Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Tax form 1040x online Table 4. Tax form 1040x online Who Is a Qualifying Person Qualifying You To File as Head of Household?1 See the text of this publication for the other requirements you must meet to claim head of household filing status. Tax form 1040x online IF the person is your . Tax form 1040x online . Tax form 1040x online . Tax form 1040x online   AND . Tax form 1040x online . Tax form 1040x online . Tax form 1040x online   THEN that person is . Tax form 1040x online . Tax form 1040x online . Tax form 1040x online qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. Tax form 1040x online   he or she is married and you can claim an exemption for him or her   a qualifying person. Tax form 1040x online   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Tax form 1040x online 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Tax form 1040x online 6   you cannot claim an exemption for him or her   not a qualifying person. Tax form 1040x online qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Tax form 1040x online   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you , later, and you can claim an exemption for him or her5   a qualifying person. Tax form 1040x online   he or she did not live with you more than half the year   not a qualifying person. Tax form 1040x online   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Tax form 1040x online   you cannot claim an exemption for him or her   not a qualifying person. Tax form 1040x online 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Tax form 1040x online 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Tax form 1040x online Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. Tax form 1040x online If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Tax form 1040x online 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Tax form 1040x online 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Tax form 1040x online 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Tax form 1040x online See Multiple Support Agreement . Tax form 1040x online 6 See Special rule for parent . Tax form 1040x online Eligibility rules. Tax form 1040x online    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Tax form 1040x online You were entitled to file a joint return with your spouse for the year your spouse died. Tax form 1040x online It does not matter whether you actually filed a joint return. Tax form 1040x online Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Tax form 1040x online You have a child or stepchild for whom you can claim an exemption. Tax form 1040x online This does not include a foster child. Tax form 1040x online This child lived in your home all year, except for temporary absences. Tax form 1040x online See Temporary absences , earlier, under Head of Household. Tax form 1040x online There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Tax form 1040x online You paid more than half the cost of keeping up a home for the year. Tax form 1040x online See Keeping Up a Home , earlier, under Head of Household. Tax form 1040x online Example. Tax form 1040x online John's wife died in 2011. Tax form 1040x online John has not remarried. Tax form 1040x online He has continued during 2012 and 2013 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Tax form 1040x online For 2011 he was entitled to file a joint return for himself and his deceased wife. Tax form 1040x online For 2012 and 2013, he can file as a qualifying widower with a dependent child. Tax form 1040x online After 2013, he can file as head of household if he qualifies. Tax form 1040x online Death or birth. Tax form 1040x online    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Tax form 1040x online You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Tax form 1040x online Kidnapped child. Tax form 1040x online    You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. Tax form 1040x online You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Tax form 1040x online The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Tax form 1040x online In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Tax form 1040x online You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Tax form 1040x online As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Tax form 1040x online Exemptions Exemptions reduce your taxable income. Tax form 1040x online You can deduct $3,900 for each exemption you claim in 2013. Tax form 1040x online If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Tax form 1040x online But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Tax form 1040x online See Phaseout of Exemptions , later. Tax form 1040x online Types of exemptions. Tax form 1040x online    There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). Tax form 1040x online While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Tax form 1040x online Dependent cannot claim a personal exemption. Tax form 1040x online    If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return. Tax form 1040x online How to claim exemptions. Tax form 1040x online    How you claim an exemption on your tax return depends on which form you file. Tax form 1040x online Form 1040EZ filers. Tax form 1040x online    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Tax form 1040x online Form 1040A filers. Tax form 1040x online    If you file Form 1040A, complete lines 6a through 6d. Tax form 1040x online The total number of exemptions you can claim is the total in the box on line 6d. Tax form 1040x online Also complete line 26. Tax form 1040x online Form 1040 filers. Tax form 1040x online    If you file Form 1040, complete lines 6a through 6d. Tax form 1040x online The total number of exemptions you can claim is the total in the box on line 6d. Tax form 1040x online Also complete line 42. Tax form 1040x online If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Tax form 1040x online U. Tax form 1040x online S. Tax form 1040x online citizen or resident alien. Tax form 1040x online    If you are a U. Tax form 1040x online S. Tax form 1040x online citizen, U. Tax form 1040x online S. Tax form 1040x online resident alien, U. Tax form 1040x online S. Tax form 1040x online national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Tax form 1040x online Nonresident aliens. Tax form 1040x online    Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. Tax form 1040x online You cannot claim exemptions for a spouse or dependents. Tax form 1040x online   These restrictions do not apply if you are a nonresident alien married to a U. Tax form 1040x online S. Tax form 1040x online citizen or resident alien and have chosen to be treated as a resident of the United States. Tax form 1040x online More information. Tax form 1040x online    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Tax form 1040x online Dual-status taxpayers. Tax form 1040x online    If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. Tax form 1040x online Personal Exemptions You are generally allowed one exemption for yourself. Tax form 1040x online If you are married, you may be allowed one exemption for your spouse. Tax form 1040x online These are called personal exemptions. Tax form 1040x online Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Tax form 1040x online If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. Tax form 1040x online Your Spouse's Exemption Your spouse is never considered your dependent. Tax form 1040x online Joint return. Tax form 1040x online    On a joint return, you can claim one exemption for yourself and one for your spouse. Tax form 1040x online Separate return. Tax form 1040x online    If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Tax form 1040x online This is true even if the other taxpayer does not actually claim your spouse as a dependent. Tax form 1040x online You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. Tax form 1040x online S. Tax form 1040x online tax purposes and satisfy the other conditions listed above. Tax form 1040x online Head of household. Tax form 1040x online    If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. Tax form 1040x online   To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. Tax form 1040x online Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Tax form 1040x online Death of spouse. Tax form 1040x online    If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . Tax form 1040x online If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . Tax form 1040x online   If you remarried during the year, you cannot take an exemption for your deceased spouse. Tax form 1040x online   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. Tax form 1040x online If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Tax form 1040x online Divorced or separated spouse. Tax form 1040x online    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Tax form 1040x online This rule applies even if you provided all of your former spouse's support. Tax form 1040x online Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Tax form 1040x online You can claim an exemption for a dependent even if your dependent files a return. Tax form 1040x online The term “dependent” means: A qualifying child, or A qualifying relative. Tax form 1040x online The terms “ qualifying child ” and “ qualifying relative ” are defined later. Tax form 1040x online You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Tax form 1040x online Dependent taxpayer test. Tax form 1040x online Joint return test. Tax form 1040x online Citizen or resident test. Tax form 1040x online These three tests are explained in detail later. Tax form 1040x online All the requirements for claiming an exemption for a dependent are summarized in Table 5. Tax form 1040x online Table 5. Tax form 1040x online Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Tax form 1040x online For details, see the rest of this publication. Tax form 1040x online You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Tax form 1040x online   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. Tax form 1040x online   You cannot claim a person as a dependent unless that person is a U. Tax form 1040x online S. Tax form 1040x online citizen, U. Tax form 1040x online S. Tax form 1040x online resident alien, U. Tax form 1040x online S. Tax form 1040x online national, or a resident of Canada or Mexico. Tax form 1040x online 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Tax form 1040x online   Tests To Be a Qualifying Child Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Tax form 1040x online   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Tax form 1040x online   The child must have lived with you for more than half of the year. Tax form 1040x online 2  The child must not have provided more than half of his or her own support for the year. Tax form 1040x online   The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). Tax form 1040x online  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Tax form 1040x online See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. Tax form 1040x online The person cannot be your qualifying child or the qualifying child of any other taxpayer. Tax form 1040x online   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). Tax form 1040x online   The person's gross income for the year must be less than $3,900. Tax form 1040x online 3  You must provide more than half of the person's total support for the year. Tax form 1040x online 4  1 There is an exception for certain adopted children. Tax form 1040x online 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Tax form 1040x online 3 There is an exception if the person is disabled and has income from a sheltered workshop. Tax form 1040x online 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Tax form 1040x online Dependent not allowed a personal exemption. Tax form 1040x online If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. Tax form 1040x online This is true even if you do not claim the dependent's exemption on your return. Tax form 1040x online It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Tax form 1040x online Housekeepers, maids, or servants. Tax form 1040x online    If these people work for you, you cannot claim exemptions for them. Tax form 1040x online Child tax credit. Tax form 1040x online    You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Tax form 1040x online For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Tax form 1040x online Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Tax form 1040x online Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Tax form 1040x online If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. Tax form 1040x online Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Tax form 1040x online Exception. Tax form 1040x online    You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Tax form 1040x online Example 1—child files joint return. Tax form 1040x online You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Tax form 1040x online He earned $25,000 for the year. Tax form 1040x online The couple files a joint return. Tax form 1040x online You cannot take an exemption for your daughter. Tax form 1040x online Example 2—child files joint return only as claim for refund of withheld tax. Tax form 1040x online Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Tax form 1040x online Neither is required to file a tax return. Tax form 1040x online They do not have a child. Tax form 1040x online Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Tax form 1040x online The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. Tax form 1040x online You can claim exemptions for each of them if all the other tests to do so are met. Tax form 1040x online Example 3—child files joint return to claim American opportunity credit. Tax form 1040x online The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Tax form 1040x online He and his wife are not required to file a tax return. Tax form 1040x online However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Tax form 1040x online Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income