Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040 Tax Form For 2012

Income Tax Extension Deadline1040ezMyfreetaxsHow Do I File Taxes For 2012Freefilefillableforms Com2012 Free Tax Software Online1040 Ez Free File2010 Tax Act Online LoginFiling Taxes When UnemployedFile Tax Extension OnlineFree Online Taxes 2012Taxact 2012 Free Tax ReturnFiling Late TaxesIrsFiling 2012 Taxes OnlineEz Tax Form 2011Il 1040xFree Ez Tax FormFree Efile 20122011 Form 1040ezFree Tax Return FilingHandrblockFiling ExtensionIrs 1040x FormFree Tax Preparation For SeniorsFree E File 2011How To File 2008 Taxes Free Online2012 Tax AmendmentFree 1040x Forms Prepared Online1040x 2012AmendState Tax Forms Free1040nr Filing OnlineAmendmentsIrs Form 1040nr2013 Federal 1040ez FormState Tax Forms OnlineAmend My Tax ReturnHow Do I File My 2011 Taxes Late1040ez Amended Form

1040 Tax Form For 2012

1040 tax form for 2012 18. 1040 tax form for 2012   Alimony Table of Contents IntroductionSpouse or former spouse. 1040 tax form for 2012 Divorce or separation instrument. 1040 tax form for 2012 Useful Items - You may want to see: General RulesMortgage payments. 1040 tax form for 2012 Taxes and insurance. 1040 tax form for 2012 Other payments to a third party. 1040 tax form for 2012 Instruments Executed After 1984Payments to a third party. 1040 tax form for 2012 Exception. 1040 tax form for 2012 Substitute payments. 1040 tax form for 2012 Specifically designated as child support. 1040 tax form for 2012 Contingency relating to your child. 1040 tax form for 2012 Clearly associated with a contingency. 1040 tax form for 2012 How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. 1040 tax form for 2012 It covers the following topics. 1040 tax form for 2012 What payments are alimony. 1040 tax form for 2012 What payments are not alimony, such as child support. 1040 tax form for 2012 How to deduct alimony you paid. 1040 tax form for 2012 How to report alimony you received as income. 1040 tax form for 2012 Whether you must recapture the tax benefits of alimony. 1040 tax form for 2012 Recapture means adding back in your income all or part of a deduction you took in a prior year. 1040 tax form for 2012 Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. 1040 tax form for 2012 It does not include voluntary payments that are not made under a divorce or separation instrument. 1040 tax form for 2012 Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. 1040 tax form for 2012 Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. 1040 tax form for 2012 To be alimony, a payment must meet certain requirements. 1040 tax form for 2012 Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. 1040 tax form for 2012 This chapter discusses the rules for payments under instruments executed after 1984. 1040 tax form for 2012 If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. 1040 tax form for 2012 That was the last year the information on pre-1985 instruments was included in Publication 504. 1040 tax form for 2012 Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. 1040 tax form for 2012 Definitions. 1040 tax form for 2012   The following definitions apply throughout this chapter. 1040 tax form for 2012 Spouse or former spouse. 1040 tax form for 2012   Unless otherwise stated, the term “spouse” includes former spouse. 1040 tax form for 2012 Divorce or separation instrument. 1040 tax form for 2012   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. 1040 tax form for 2012 This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). 1040 tax form for 2012 Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. 1040 tax form for 2012 Payments not alimony. 1040 tax form for 2012   Not all payments under a divorce or separation instrument are alimony. 1040 tax form for 2012 Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. 1040 tax form for 2012 Payments to a third party. 1040 tax form for 2012   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. 1040 tax form for 2012 These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. 1040 tax form for 2012 ), taxes, tuition, etc. 1040 tax form for 2012 The payments are treated as received by your spouse and then paid to the third party. 1040 tax form for 2012 Life insurance premiums. 1040 tax form for 2012   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. 1040 tax form for 2012 Payments for jointly-owned home. 1040 tax form for 2012   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. 1040 tax form for 2012 Mortgage payments. 1040 tax form for 2012   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. 1040 tax form for 2012 If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. 1040 tax form for 2012 Your spouse must report one-half of the payments as alimony received. 1040 tax form for 2012 If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. 1040 tax form for 2012 Taxes and insurance. 1040 tax form for 2012   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. 1040 tax form for 2012 Your spouse must report one-half of these payments as alimony received. 1040 tax form for 2012 If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. 1040 tax form for 2012    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. 1040 tax form for 2012 But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. 1040 tax form for 2012 Other payments to a third party. 1040 tax form for 2012   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. 1040 tax form for 2012 Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. 1040 tax form for 2012 Exception for instruments executed before 1985. 1040 tax form for 2012   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. 1040 tax form for 2012 A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. 1040 tax form for 2012 A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. 1040 tax form for 2012   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. 1040 tax form for 2012 irs. 1040 tax form for 2012 gov/pub504. 1040 tax form for 2012 Example 1. 1040 tax form for 2012 In November 1984, you and your former spouse executed a written separation agreement. 1040 tax form for 2012 In February 1985, a decree of divorce was substituted for the written separation agreement. 1040 tax form for 2012 The decree of divorce did not change the terms for the alimony you pay your former spouse. 1040 tax form for 2012 The decree of divorce is treated as executed before 1985. 1040 tax form for 2012 Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. 1040 tax form for 2012 Example 2. 1040 tax form for 2012 Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. 1040 tax form for 2012 In this example, the decree of divorce is not treated as executed before 1985. 1040 tax form for 2012 The alimony payments are subject to the rules for payments under instruments executed after 1984. 1040 tax form for 2012 Alimony requirements. 1040 tax form for 2012   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. 1040 tax form for 2012 The payment is in cash. 1040 tax form for 2012 The instrument does not designate the payment as not alimony. 1040 tax form for 2012 Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 1040 tax form for 2012 There is no liability to make any payment (in cash or property) after the death of the recipient spouse. 1040 tax form for 2012 The payment is not treated as child support. 1040 tax form for 2012 Each of these requirements is discussed below. 1040 tax form for 2012 Cash payment requirement. 1040 tax form for 2012   Only cash payments, including checks and money orders, qualify as alimony. 1040 tax form for 2012 The following do not qualify as alimony. 1040 tax form for 2012 Transfers of services or property (including a debt instrument of a third party or an annuity contract). 1040 tax form for 2012 Execution of a debt instrument by the payer. 1040 tax form for 2012 The use of the payer's property. 1040 tax form for 2012 Payments to a third party. 1040 tax form for 2012   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. 1040 tax form for 2012 See Payments to a third party under General Rules, earlier. 1040 tax form for 2012   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. 1040 tax form for 2012 The payments are in lieu of payments of alimony directly to your spouse. 1040 tax form for 2012 The written request states that both spouses intend the payments to be treated as alimony. 1040 tax form for 2012 You receive the written request from your spouse before you file your return for the year you made the payments. 1040 tax form for 2012 Payments designated as not alimony. 1040 tax form for 2012   You and your spouse can designate that otherwise qualifying payments are not alimony. 1040 tax form for 2012 You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. 1040 tax form for 2012 For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). 1040 tax form for 2012 If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. 1040 tax form for 2012   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. 1040 tax form for 2012 The copy must be attached each year the designation applies. 1040 tax form for 2012 Spouses cannot be members of the same household. 1040 tax form for 2012    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. 1040 tax form for 2012 A home you formerly shared is considered one household, even if you physically separate yourselves in the home. 1040 tax form for 2012   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. 1040 tax form for 2012 Exception. 1040 tax form for 2012   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. 1040 tax form for 2012 Table 18-1. 1040 tax form for 2012 Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. 1040 tax form for 2012 Payments are not required by a divorce or separation instrument. 1040 tax form for 2012 Payer and recipient spouse do not file a joint return with each other. 1040 tax form for 2012 Payer and recipient spouse file a joint return with each other. 1040 tax form for 2012 Payment is in cash (including checks or money orders). 1040 tax form for 2012 Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. 1040 tax form for 2012 Payment is not designated in the instrument as not alimony. 1040 tax form for 2012 Payment is designated in the instrument as not alimony. 1040 tax form for 2012 Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 1040 tax form for 2012 Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. 1040 tax form for 2012 Payments are not required after death of the recipient spouse. 1040 tax form for 2012 Payments are required after death of the recipient spouse. 1040 tax form for 2012 Payment is not treated as child support. 1040 tax form for 2012 Payment is treated as child support. 1040 tax form for 2012 These payments are deductible by the payer and includible in income by the recipient. 1040 tax form for 2012 These payments are neither deductible by the payer nor includible in income by the recipient. 1040 tax form for 2012 Liability for payments after death of recipient spouse. 1040 tax form for 2012   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. 1040 tax form for 2012 If all of the payments would continue, then none of the payments made before or after the death are alimony. 1040 tax form for 2012   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. 1040 tax form for 2012 Example. 1040 tax form for 2012 You must pay your former spouse $10,000 in cash each year for 10 years. 1040 tax form for 2012 Your divorce decree states that the payments will end upon your former spouse's death. 1040 tax form for 2012 You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. 1040 tax form for 2012 The death of your spouse would not terminate these payments under state law. 1040 tax form for 2012 The $10,000 annual payments may qualify as alimony. 1040 tax form for 2012 The $20,000 annual payments that do not end upon your former spouse's death are not alimony. 1040 tax form for 2012 Substitute payments. 1040 tax form for 2012   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. 1040 tax form for 2012 To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. 1040 tax form for 2012 Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. 1040 tax form for 2012 Example 1. 1040 tax form for 2012 Under your divorce decree, you must pay your former spouse $30,000 annually. 1040 tax form for 2012 The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. 1040 tax form for 2012 Your former spouse has custody of your minor children. 1040 tax form for 2012 The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. 1040 tax form for 2012 The trust income and corpus (principal) are to be used for your children's benefit. 1040 tax form for 2012 These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. 1040 tax form for 2012 Of each of the $30,000 annual payments, $10,000 is not alimony. 1040 tax form for 2012 Example 2. 1040 tax form for 2012 Under your divorce decree, you must pay your former spouse $30,000 annually. 1040 tax form for 2012 The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. 1040 tax form for 2012 The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. 1040 tax form for 2012 For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). 1040 tax form for 2012 These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. 1040 tax form for 2012 None of the annual payments are alimony. 1040 tax form for 2012 The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. 1040 tax form for 2012 Child support. 1040 tax form for 2012   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. 1040 tax form for 2012 The amount of child support may vary over time. 1040 tax form for 2012 Child support payments are not deductible by the payer and are not taxable to the recipient. 1040 tax form for 2012 Specifically designated as child support. 1040 tax form for 2012   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. 1040 tax form for 2012 A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. 1040 tax form for 2012 Contingency relating to your child. 1040 tax form for 2012   A contingency relates to your child if it depends on any event relating to that child. 1040 tax form for 2012 It does not matter whether the event is certain or likely to occur. 1040 tax form for 2012 Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. 1040 tax form for 2012 Clearly associated with a contingency. 1040 tax form for 2012   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. 1040 tax form for 2012 The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. 1040 tax form for 2012 The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. 1040 tax form for 2012 This certain age must be the same for each child, but need not be a whole number of years. 1040 tax form for 2012 In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. 1040 tax form for 2012   Either you or the IRS can overcome the presumption in the two situations above. 1040 tax form for 2012 This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. 1040 tax form for 2012 For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. 1040 tax form for 2012 How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. 1040 tax form for 2012 You must file Form 1040. 1040 tax form for 2012 You cannot use Form 1040A or Form 1040EZ. 1040 tax form for 2012 Enter the amount of alimony you paid on Form 1040, line 31a. 1040 tax form for 2012 In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). 1040 tax form for 2012 If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. 1040 tax form for 2012 Show the SSN or ITIN and amount paid to each other recipient on an attached statement. 1040 tax form for 2012 Enter your total payments on line 31a. 1040 tax form for 2012 You must provide your spouse's SSN or ITIN. 1040 tax form for 2012 If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. 1040 tax form for 2012 For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. 1040 tax form for 2012 How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. 1040 tax form for 2012 You cannot use Form 1040A or Form 1040EZ. 1040 tax form for 2012 You must give the person who paid the alimony your SSN or ITIN. 1040 tax form for 2012 If you do not, you may have to pay a $50 penalty. 1040 tax form for 2012 Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. 1040 tax form for 2012 If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. 1040 tax form for 2012 Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. 1040 tax form for 2012 The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. 1040 tax form for 2012 Do not include any time in which payments were being made under temporary support orders. 1040 tax form for 2012 The second and third years are the next 2 calendar years, whether or not payments are made during those years. 1040 tax form for 2012 The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. 1040 tax form for 2012 When to apply the recapture rule. 1040 tax form for 2012   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. 1040 tax form for 2012   When you figure a decrease in alimony, do not include the following amounts. 1040 tax form for 2012 Payments made under a temporary support order. 1040 tax form for 2012 Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. 1040 tax form for 2012 Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. 1040 tax form for 2012 Figuring the recapture. 1040 tax form for 2012   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. 1040 tax form for 2012 Including the recapture in income. 1040 tax form for 2012   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). 1040 tax form for 2012 Cross out “received” and enter “recapture. 1040 tax form for 2012 ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. 1040 tax form for 2012 Deducting the recapture. 1040 tax form for 2012   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). 1040 tax form for 2012 Cross out “paid” and enter “recapture. 1040 tax form for 2012 ” In the space provided, enter your spouse's SSN or ITIN. 1040 tax form for 2012 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

If You Send Us Information Online

Our website offers the opportunity to ask questions, request information, or to obtain other services. Use of these options is voluntary. By furnishing the requested information, you are deemed to have consented to use of your data. We will use the information you provide only for the reasons you provided it.

To enable us to respond to your requests, you may need to provide personal or tax information. Please read the supplemental Privacy statements that appear and know that whenever we request such information, it will be used only for the purposes you provide it.

Your personal information will not be retained any longer than is necessary to provide the service. Your personal information will not be sold or shared with any other party except as required by law. The information will be disposed of in accordance with National Archives' records management rules relating to the maintenance of electronic data.

The confidentiality of Internet transactions is not guaranteed. You must decide if you want to assume the risk that an unauthorized person may learn your e-mail address or other information you may provide as it is transmitted. Once received by IRS your information is secured.

We will not e-mail refund information, account data, tax data, or other personal information as part of our response to you. If you would like us to answer a question that requires this type of information, please call us toll-free, 1-800-829-1040. You may also visit How to Contact Us in order to locate a specific IRS office that is convenient to you.

Return to Privacy Policy page
Page Last Reviewed or Updated: 22-Apr-2013

The 1040 Tax Form For 2012

1040 tax form for 2012 11. 1040 tax form for 2012   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. 1040 tax form for 2012 It explains the following topics. 1040 tax form for 2012 How to figure whether your benefits are taxable. 1040 tax form for 2012 How to use the social security benefits worksheet (with examples). 1040 tax form for 2012 How to report your taxable benefits. 1040 tax form for 2012 How to treat repayments that are more than the benefits you received during the year. 1040 tax form for 2012 Social security benefits include monthly retirement, survivor, and disability benefits. 1040 tax form for 2012 They do not include supplemental security income (SSI) payments, which are not taxable. 1040 tax form for 2012 Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. 1040 tax form for 2012 They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. 1040 tax form for 2012 If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. 1040 tax form for 2012 These forms show the amounts received and repaid, and taxes withheld for the year. 1040 tax form for 2012 You may receive more than one of these forms for the same year. 1040 tax form for 2012 You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. 1040 tax form for 2012 See the Appendix at the end of Publication 915 for more information. 1040 tax form for 2012 Note. 1040 tax form for 2012 When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. 1040 tax form for 2012 What is not covered in this chapter. 1040 tax form for 2012   This chapter does not cover the tax rules for the following railroad retirement benefits. 1040 tax form for 2012 Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. 1040 tax form for 2012 Tier 2 benefits. 1040 tax form for 2012 Vested dual benefits. 1040 tax form for 2012 Supplemental annuity benefits. 1040 tax form for 2012 For information on these benefits, see Publication 575, Pension and Annuity Income. 1040 tax form for 2012   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. 1040 tax form for 2012 For information about these benefits, see Publication 519, U. 1040 tax form for 2012 S. 1040 tax form for 2012 Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. 1040 tax form for 2012   This chapter also does not cover the tax rules for foreign social security benefits. 1040 tax form for 2012 These benefits are taxable as annuities, unless they are exempt from U. 1040 tax form for 2012 S. 1040 tax form for 2012 tax or treated as a U. 1040 tax form for 2012 S. 1040 tax form for 2012 social security benefit under a tax treaty. 1040 tax form for 2012 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. 1040 tax form for 2012 When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. 1040 tax form for 2012 S. 1040 tax form for 2012 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. 1040 tax form for 2012 Children's benefits. 1040 tax form for 2012   The rules in this chapter apply to benefits received by children. 1040 tax form for 2012 See Who is taxed , later. 1040 tax form for 2012 Figuring total income. 1040 tax form for 2012   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. 1040 tax form for 2012 If the total is more than your base amount, part of your benefits may be taxable. 1040 tax form for 2012    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. 1040 tax form for 2012 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. 1040 tax form for 2012    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. 1040 tax form for 2012 If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. 1040 tax form for 2012 Base amount. 1040 tax form for 2012   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. 1040 tax form for 2012 Worksheet 11-1. 1040 tax form for 2012   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. 1040 tax form for 2012 This is a quick way to check whether some of your benefits may be taxable. 1040 tax form for 2012 Worksheet 11-1. 1040 tax form for 2012 A Quick Way To Check if Your Benefits May Be Taxable A. 1040 tax form for 2012 Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1040 tax form for 2012 Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1040 tax form for 2012 (If you received more than one form, combine the amounts from box 5 and enter the total. 1040 tax form for 2012 ) A. 1040 tax form for 2012   Note. 1040 tax form for 2012 If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1040 tax form for 2012 B. 1040 tax form for 2012 Enter one-half of the amount on line A B. 1040 tax form for 2012   C. 1040 tax form for 2012 Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1040 tax form for 2012   D. 1040 tax form for 2012 Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1040 tax form for 2012   E. 1040 tax form for 2012 Add lines B, C, and D E. 1040 tax form for 2012   Note. 1040 tax form for 2012 Compare the amount on line E to your base amount for your filing status. 1040 tax form for 2012 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. 1040 tax form for 2012 If the amount on line E is more than your base amount, some of your benefits may be taxable. 1040 tax form for 2012 You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 1040 tax form for 2012 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. 1040 tax form for 2012 Example. 1040 tax form for 2012 You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. 1040 tax form for 2012 In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. 1040 tax form for 2012 Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. 1040 tax form for 2012 You also received a taxable pension of $22,800 and interest income of $500. 1040 tax form for 2012 You did not have any tax-exempt interest income. 1040 tax form for 2012 Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. 1040 tax form for 2012 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. 1040 tax form for 2012 Filled-in Worksheet 11-1. 1040 tax form for 2012 A Quick Way To Check if Your Benefits May Be Taxable A. 1040 tax form for 2012 Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1040 tax form for 2012 Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1040 tax form for 2012 (If you received more than one form, combine the amounts from box 5 and enter the total. 1040 tax form for 2012 ) A. 1040 tax form for 2012 $11,000 Note. 1040 tax form for 2012 If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1040 tax form for 2012 B. 1040 tax form for 2012 Enter one-half of the amount on line A B. 1040 tax form for 2012 5,500 C. 1040 tax form for 2012 Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1040 tax form for 2012 23,300 D. 1040 tax form for 2012 Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1040 tax form for 2012 -0- E. 1040 tax form for 2012 Add lines B, C, and D E. 1040 tax form for 2012 $28,800 Note. 1040 tax form for 2012 Compare the amount on line E to your base amount for your filing status. 1040 tax form for 2012 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. 1040 tax form for 2012 If the amount on line E is more than your base amount, some of your benefits may be taxable. 1040 tax form for 2012 You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 1040 tax form for 2012 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. 1040 tax form for 2012 Who is taxed. 1040 tax form for 2012   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. 1040 tax form for 2012 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. 1040 tax form for 2012 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. 1040 tax form for 2012 Repayment of benefits. 1040 tax form for 2012   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. 1040 tax form for 2012 It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. 1040 tax form for 2012 If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. 1040 tax form for 2012   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. 1040 tax form for 2012 Your repayments are shown in box 4. 1040 tax form for 2012 The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). 1040 tax form for 2012 Use the amount in box 5 to figure whether any of your benefits are taxable. 1040 tax form for 2012 Tax withholding and estimated tax. 1040 tax form for 2012   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. 1040 tax form for 2012 If you choose to do this, you must complete a Form W-4V. 1040 tax form for 2012   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. 1040 tax form for 2012 For details, see Publication 505 or the instructions for Form 1040-ES. 1040 tax form for 2012 How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. 1040 tax form for 2012 You cannot use Form 1040EZ. 1040 tax form for 2012 Reporting on Form 1040. 1040 tax form for 2012   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. 1040 tax form for 2012 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. 1040 tax form for 2012 Reporting on Form 1040A. 1040 tax form for 2012   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. 1040 tax form for 2012 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. 1040 tax form for 2012 Benefits not taxable. 1040 tax form for 2012   If you are filing Form 1040EZ, do not report any benefits on your tax return. 1040 tax form for 2012 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. 1040 tax form for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040 tax form for 2012 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. 1040 tax form for 2012 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. 1040 tax form for 2012 Generally, the higher that total amount, the greater the taxable part of your benefits. 1040 tax form for 2012 Maximum taxable part. 1040 tax form for 2012   Generally, up to 50% of your benefits will be taxable. 1040 tax form for 2012 However, up to 85% of your benefits can be taxable if either of the following situations applies to you. 1040 tax form for 2012 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). 1040 tax form for 2012 You are married filing separately and lived with your spouse at any time during 2013. 1040 tax form for 2012 Which worksheet to use. 1040 tax form for 2012   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. 1040 tax form for 2012 You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. 1040 tax form for 2012 You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. 1040 tax form for 2012 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. 1040 tax form for 2012 Situation (1) does not apply and you take an exclusion for interest from qualified U. 1040 tax form for 2012 S. 1040 tax form for 2012 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. 1040 tax form for 2012 In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. 1040 tax form for 2012 You received a lump-sum payment for an earlier year. 1040 tax form for 2012 In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. 1040 tax form for 2012 See Lump-sum election next. 1040 tax form for 2012 Lump-sum election. 1040 tax form for 2012   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. 1040 tax form for 2012    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. 1040 tax form for 2012 No part of the lump-sum death benefit is subject to tax. 1040 tax form for 2012   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. 1040 tax form for 2012 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. 1040 tax form for 2012 You can elect this method if it lowers your taxable benefits. 1040 tax form for 2012 Making the election. 1040 tax form for 2012   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. 1040 tax form for 2012 That discussion also explains how to make the election. 1040 tax form for 2012    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. 1040 tax form for 2012 Do not file an amended return for the earlier year. 1040 tax form for 2012 Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. 1040 tax form for 2012 Example 1. 1040 tax form for 2012 George White is single and files Form 1040 for 2013. 1040 tax form for 2012 He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. 1040 tax form for 2012 The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. 1040 tax form for 2012 To figure his taxable benefits, George completes the worksheet shown here. 1040 tax form for 2012 Filled-in Worksheet 1. 1040 tax form for 2012 Figuring Your Taxable Benefits 1. 1040 tax form for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040 tax form for 2012 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. 1040 tax form for 2012 Enter one-half of line 1 2,990 3. 1040 tax form for 2012 Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040 tax form for 2012     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. 1040 tax form for 2012 Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040 tax form for 2012 Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 1040 tax form for 2012 Combine lines 2, 3, 4, and 5 31,980 7. 1040 tax form for 2012 Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040 tax form for 2012     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 1040 tax form for 2012 Is the amount on line 7 less than the amount on line 6?     No. 1040 tax form for 2012 None of your social security benefits are taxable. 1040 tax form for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040 tax form for 2012   Yes. 1040 tax form for 2012 Subtract line 7 from line 6 31,980 9. 1040 tax form for 2012 If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. 1040 tax form for 2012 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% (. 1040 tax form for 2012 85) and enter the result on line 17. 1040 tax form for 2012 Then go to line 18. 1040 tax form for 2012   10. 1040 tax form for 2012 Is the amount on line 9 less than the amount on line 8?     No. 1040 tax form for 2012 None of your benefits are taxable. 1040 tax form for 2012 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040 tax form for 2012 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. 1040 tax form for 2012     Yes. 1040 tax form for 2012 Subtract line 9 from line 8 6,980 11. 1040 tax form for 2012 Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. 1040 tax form for 2012 Subtract line 11 from line 10. 1040 tax form for 2012 If zero or less, enter -0- -0- 13. 1040 tax form for 2012 Enter the smaller of line 10 or line 11 6,980 14. 1040 tax form for 2012 Enter one-half of line 13 3,490 15. 1040 tax form for 2012 Enter the smaller of line 2 or line 14 2,990 16. 1040 tax form for 2012 Multiply line 12 by 85% (. 1040 tax form for 2012 85). 1040 tax form for 2012 If line 12 is zero, enter -0- -0- 17. 1040 tax form for 2012 Add lines 15 and 16 2,990 18. 1040 tax form for 2012 Multiply line 1 by 85% (. 1040 tax form for 2012 85) 5,083 19. 1040 tax form for 2012 Taxable benefits. 1040 tax form for 2012 Enter the smaller of line 17 or line 18. 1040 tax form for 2012 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. 1040 tax form for 2012 On line 20a of his Form 1040, George enters his net benefits of $5,980. 1040 tax form for 2012 On line 20b, he enters his taxable benefits of $2,990. 1040 tax form for 2012 Example 2. 1040 tax form for 2012 Ray and Alice Hopkins file a joint return on Form 1040A for 2013. 1040 tax form for 2012 Ray is retired and received a fully taxable pension of $15,500. 1040 tax form for 2012 He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. 1040 tax form for 2012 Alice worked during the year and had wages of $14,000. 1040 tax form for 2012 She made a deductible payment to her IRA account of $1,000. 1040 tax form for 2012 Ray and Alice have two savings accounts with a total of $250 in taxable interest income. 1040 tax form for 2012 They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. 1040 tax form for 2012 They find none of Ray's social security benefits are taxable. 1040 tax form for 2012 On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. 1040 tax form for 2012 Filled-in Worksheet 1. 1040 tax form for 2012 Figuring Your Taxable Benefits 1. 1040 tax form for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040 tax form for 2012 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. 1040 tax form for 2012 Enter one-half of line 1 2,800 3. 1040 tax form for 2012 Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040 tax form for 2012     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. 1040 tax form for 2012 Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040 tax form for 2012 Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 1040 tax form for 2012 Combine lines 2, 3, 4, and 5 32,550 7. 1040 tax form for 2012 Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040 tax form for 2012     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. 1040 tax form for 2012 Is the amount on line 7 less than the amount on line 6?     No. 1040 tax form for 2012 None of your social security benefits are taxable. 1040 tax form for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040 tax form for 2012   Yes. 1040 tax form for 2012 Subtract line 7 from line 6 31,550 9. 1040 tax form for 2012 If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. 1040 tax form for 2012 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% (. 1040 tax form for 2012 85) and enter the result on line 17. 1040 tax form for 2012 Then go to line 18. 1040 tax form for 2012   10. 1040 tax form for 2012 Is the amount on line 9 less than the amount on line 8?     No. 1040 tax form for 2012 None of your benefits are taxable. 1040 tax form for 2012 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040 tax form for 2012 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. 1040 tax form for 2012     Yes. 1040 tax form for 2012 Subtract line 9 from line 8   11. 1040 tax form for 2012 Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. 1040 tax form for 2012 Subtract line 11 from line 10. 1040 tax form for 2012 If zero or less, enter -0-   13. 1040 tax form for 2012 Enter the smaller of line 10 or line 11   14. 1040 tax form for 2012 Enter one-half of line 13   15. 1040 tax form for 2012 Enter the smaller of line 2 or line 14   16. 1040 tax form for 2012 Multiply line 12 by 85% (. 1040 tax form for 2012 85). 1040 tax form for 2012 If line 12 is zero, enter -0-   17. 1040 tax form for 2012 Add lines 15 and 16   18. 1040 tax form for 2012 Multiply line 1 by 85% (. 1040 tax form for 2012 85)   19. 1040 tax form for 2012 Taxable benefits. 1040 tax form for 2012 Enter the smaller of line 17 or line 18. 1040 tax form for 2012 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. 1040 tax form for 2012 Joe and Betty Johnson file a joint return on Form 1040 for 2013. 1040 tax form for 2012 Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. 1040 tax form for 2012 Joe's Form RRB-1099 shows $10,000 in box 5. 1040 tax form for 2012 Betty is a retired government worker and receives a fully taxable pension of $38,000. 1040 tax form for 2012 They had $2,300 in taxable interest income plus interest of $200 on a qualified U. 1040 tax form for 2012 S. 1040 tax form for 2012 savings bond. 1040 tax form for 2012 The savings bond interest qualified for the exclusion. 1040 tax form for 2012 They figure their taxable benefits by completing Worksheet 1. 1040 tax form for 2012 Because they have qualified U. 1040 tax form for 2012 S. 1040 tax form for 2012 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. 1040 tax form for 2012 On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). 1040 tax form for 2012 Filled-in Worksheet 1. 1040 tax form for 2012 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. 1040 tax form for 2012 • 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). 1040 tax form for 2012 None of your benefits are taxable for 2013. 1040 tax form for 2012 For more information, see Repayments More Than Gross Benefits. 1040 tax form for 2012 • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040 tax form for 2012 S. 1040 tax form for 2012 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. 1040 tax form for 2012 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040 tax form for 2012 1. 1040 tax form for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040 tax form for 2012 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. 1040 tax form for 2012 Enter one-half of line 1 5,000 3. 1040 tax form for 2012 Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040 tax form for 2012     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. 1040 tax form for 2012 Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040 tax form for 2012 Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 1040 tax form for 2012 Combine lines 2, 3, 4, and 5 45,500 7. 1040 tax form for 2012 Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040 tax form for 2012     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 1040 tax form for 2012 Is the amount on line 7 less than the amount on line 6?     No. 1040 tax form for 2012 None of your social security benefits are taxable. 1040 tax form for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040 tax form for 2012   Yes. 1040 tax form for 2012 Subtract line 7 from line 6 45,500 9. 1040 tax form for 2012 If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. 1040 tax form for 2012 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% (. 1040 tax form for 2012 85) and enter the result on line 17. 1040 tax form for 2012 Then go to line 18. 1040 tax form for 2012   10. 1040 tax form for 2012 Is the amount on line 9 less than the amount on line 8?     No. 1040 tax form for 2012 None of your benefits are taxable. 1040 tax form for 2012 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040 tax form for 2012 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. 1040 tax form for 2012     Yes. 1040 tax form for 2012 Subtract line 9 from line 8 13,500 11. 1040 tax form for 2012 Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. 1040 tax form for 2012 Subtract line 11 from line 10. 1040 tax form for 2012 If zero or less, enter -0- 1,500 13. 1040 tax form for 2012 Enter the smaller of line 10 or line 11 12,000 14. 1040 tax form for 2012 Enter one-half of line 13 6,000 15. 1040 tax form for 2012 Enter the smaller of line 2 or line 14 5,000 16. 1040 tax form for 2012 Multiply line 12 by 85% (. 1040 tax form for 2012 85). 1040 tax form for 2012 If line 12 is zero, enter -0- 1,275 17. 1040 tax form for 2012 Add lines 15 and 16 6,275 18. 1040 tax form for 2012 Multiply line 1 by 85% (. 1040 tax form for 2012 85) 8,500 19. 1040 tax form for 2012 Taxable benefits. 1040 tax form for 2012 Enter the smaller of line 17 or line 18. 1040 tax form for 2012 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. 1040 tax form for 2012 Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. 1040 tax form for 2012 Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. 1040 tax form for 2012 Disability payments. 1040 tax form for 2012   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. 1040 tax form for 2012 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. 1040 tax form for 2012 If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. 1040 tax form for 2012 Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. 1040 tax form for 2012 Legal expenses. 1040 tax form for 2012   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. 1040 tax form for 2012   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 1040 tax form for 2012 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. 1040 tax form for 2012 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. 1040 tax form for 2012 Do not use a worksheet in this case. 1040 tax form for 2012 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. 1040 tax form for 2012 If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. 1040 tax form for 2012 Joint return. 1040 tax form for 2012   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. 1040 tax form for 2012 You do this to get your net benefits when figuring if your combined benefits are taxable. 1040 tax form for 2012 Example. 1040 tax form for 2012 John and Mary file a joint return for 2013. 1040 tax form for 2012 John received Form SSA-1099 showing $3,000 in box 5. 1040 tax form for 2012 Mary also received Form SSA-1099 and the amount in box 5 was ($500). 1040 tax form for 2012 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. 1040 tax form for 2012 Repayment of benefits received in an earlier year. 1040 tax form for 2012   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. 1040 tax form for 2012 Deduction $3,000 or less. 1040 tax form for 2012   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. 1040 tax form for 2012 Claim it on Schedule A (Form 1040), line 23. 1040 tax form for 2012 Deduction more than $3,000. 1040 tax form for 2012    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. 1040 tax form for 2012 Figure your tax for 2013 in the following steps. 1040 tax form for 2012 Figure the tax without the itemized deduction included on Schedule A, line 28. 1040 tax form for 2012 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. 1040 tax form for 2012 Then refigure the tax for that year. 1040 tax form for 2012 Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. 1040 tax form for 2012 Subtract the result in (c) from the result in (a). 1040 tax form for 2012 Compare the tax figured in methods (1) and (2). 1040 tax form for 2012 Your tax for 2013 is the smaller of the two amounts. 1040 tax form for 2012 If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. 1040 tax form for 2012 If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. 1040 tax form for 2012 Check box d and enter “I. 1040 tax form for 2012 R. 1040 tax form for 2012 C. 1040 tax form for 2012 1341” in the space next to that box. 1040 tax form for 2012 If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. 1040 tax form for 2012 Prev  Up  Next   Home   More Online Publications