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1040ez help Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. 1040ez help Tax questions. 1040ez help What's New Future developments. 1040ez help  The IRS has created a page on IRS. 1040ez help gov for information about Publication 1542, at www. 1040ez help irs. 1040ez help gov/pub1542. 1040ez help Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. 1040ez help Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. 1040ez help It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. 1040ez help For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. 1040ez help R. 1040ez help B. 1040ez help 520, which can be found on the Internet at www. 1040ez help irs. 1040ez help gov/irb/2011-42_IRB/ar12. 1040ez help html. 1040ez help Per diem rates on the Internet. 1040ez help   You will find links to per diem rates at www. 1040ez help gsa. 1040ez help gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. 1040ez help S. 1040ez help possessions; and Foreign per diem rates. 1040ez help Publication 1542 revisions. 1040ez help   Publication 1542 is available only on the Internet at IRS. 1040ez help gov. 1040ez help Print copies can no longer be ordered. 1040ez help   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. 1040ez help An article on IRS. 1040ez help gov will alert you to which locations have updated rates. 1040ez help To reach these articles, go to www. 1040ez help irs. 1040ez help gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. 1040ez help You will find the new rates in Table 4. 1040ez help   We will also incorporate mid-year changes to the high-low rates into Publication 1542. 1040ez help You will be alerted to these changes by a similar article on IRS. 1040ez help gov and can find the changes in Table 2 of the revised publication. 1040ez help   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. 1040ez help The annual issue of the publication should be available each year in mid- to late-October. 1040ez help Comments and suggestions. 1040ez help   We welcome your comments about this publication and your suggestions for future editions. 1040ez help   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 1040ez help NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez help Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez help   You can email us at taxforms@irs. 1040ez help gov. 1040ez help Please put “Publications Comment” on the subject line. 1040ez help You can also send us comments from www. 1040ez help irs. 1040ez help gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. 1040ez help ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez help Ordering forms and publications. 1040ez help   Visit www. 1040ez help irs. 1040ez help gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040ez help Internal Revenue Service 1201 N. 1040ez help Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez help   If you have a tax question, check the information available on IRS. 1040ez help gov or call 1-800-829-1040. 1040ez help We cannot answer tax questions sent to either of the above addresses. 1040ez help Prev  Up  Next   Home   More Online Publications
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An independent federal agency, the Vietnam Education Foundation works to bring Vietnamese nationals to the U.S. for graduate and post-graduate study in the fields of science, techonology, engineering, math and medicine. The Foundation also sends U.S. scholars to Vietnam to teach in these same fields.

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