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1040nr Tax Form

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1040nr Tax Form

1040nr tax form Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. 1040nr tax form Exemption from withholding. 1040nr tax form How To Report Your Benefits How Much Is Taxable?Examples Lump-Sum ElectionExample Deductions Related to Your BenefitsRepayments More Than Gross Benefits Worksheets AppendixForm SSA-1099, Social Security Benefit Statement 2013 Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) How To Get Tax HelpLow Income Taxpayer Clinics Are Any of Your Benefits Taxable? To find out whether any of your benefits shown on Forms SSA-1099 and RRB-1099 may be taxable, compare the base amount (explained later) for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. 1040nr tax form When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. 1040nr tax form S. 1040nr tax form 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. 1040nr tax form Children's benefits. 1040nr tax form   The rules in this publication apply to benefits received by children. 1040nr tax form See Who is taxed , later. 1040nr tax form The SSA issues Form SSA-1099 and Form SSA-1042S. 1040nr tax form The RRB issues Form RRB-1099 and Form RRB-1042S. 1040nr tax form These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. 1040nr tax form You may receive more than one of these forms for the same tax year. 1040nr tax form See the Appendix at the end of this publication for more information. 1040nr tax form Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. 1040nr tax form The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. 1040nr tax form A corrected Form RRB-1099 or Form RRB-1042S is indicated as “CORRECTED” and replaces the corresponding original Form RRB-1099 or Form RRB-1042S. 1040nr tax form You must use the latest corrected Form RRB-1099 or Form RRB-1042S you received and any original Form RRB-1099 or Form RRB-1042S that the RRB has not corrected when you determine what amounts to report on your tax return. 1040nr tax form Figuring total income. 1040nr tax form   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. 1040nr tax form If the total is more than your base amount, part of your benefits may be taxable. 1040nr tax form   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. 1040nr tax form 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. 1040nr tax form 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. 1040nr tax form If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. 1040nr tax form Base amount. 1040nr tax form   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. 1040nr tax form Worksheet A. 1040nr tax form   You can use Worksheet A to figure the amount of income to compare with your base amount. 1040nr tax form This is a quick way to check whether some of your benefits may be taxable. 1040nr tax form     Worksheet A. 1040nr tax form A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. 1040nr tax form Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1040nr tax form Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1040nr tax form (If you received more than one form, combine the amounts from box 5 and enter the total. 1040nr tax form ) A. 1040nr tax form   Note. 1040nr tax form If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1040nr tax form B. 1040nr tax form Enter one-half of the amount on line A B. 1040nr tax form   C. 1040nr tax form Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1040nr tax form   D. 1040nr tax form Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1040nr tax form   E. 1040nr tax form Add lines B, C, and D E. 1040nr tax form   Note. 1040nr tax form Compare the amount on line E to your base amount for your filing status. 1040nr tax form 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. 1040nr tax form If the amount on line E is more than your base amount, some of your benefits may be taxable. 1040nr tax form You need to complete Worksheet 1, shown later. 1040nr tax form 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 . 1040nr tax form   Example. 1040nr tax form You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. 1040nr tax form In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. 1040nr tax form Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. 1040nr tax form You also received a taxable pension of $22,800 and interest income of $500. 1040nr tax form You did not have any tax-exempt interest income. 1040nr tax form Your benefits are not taxable for 2013 because your income, as figured in Worksheet A below, is not more than your base amount ($32,000) for married filing jointly. 1040nr tax form   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. 1040nr tax form     Filled-in Worksheet A. 1040nr tax form A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. 1040nr tax form Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1040nr tax form Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1040nr tax form (If you received more than one form, combine the amounts from box 5 and enter the total. 1040nr tax form ) A. 1040nr tax form $11,000 Note. 1040nr tax form If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1040nr tax form B. 1040nr tax form Enter one-half of the amount on line A B. 1040nr tax form 5,500 C. 1040nr tax form Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1040nr tax form 23,300 D. 1040nr tax form Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1040nr tax form -0- E. 1040nr tax form Add lines B, C, and D E. 1040nr tax form $28,800 Note. 1040nr tax form Compare the amount on line E to your base amount for your filing status. 1040nr tax form 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. 1040nr tax form If the amount on line E is more than your base amount, some of your benefits may be taxable. 1040nr tax form You need to complete Worksheet 1, shown later. 1040nr tax form 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 . 1040nr tax form   Who is taxed. 1040nr tax form   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. 1040nr tax form 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. 1040nr tax form 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. 1040nr tax form Repayment of benefits. 1040nr tax form   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. 1040nr tax form It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. 1040nr tax form If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. 1040nr tax form   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. 1040nr tax form Your repayments are shown in box 4. 1040nr tax form The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). 1040nr tax form Use the amount in box 5 to figure whether any of your benefits are taxable. 1040nr tax form Example. 1040nr tax form In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. 1040nr tax form In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. 1040nr tax form During 2013, you repaid $500 to SSA. 1040nr tax form The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). 1040nr tax form The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). 1040nr tax form Tax withholding and estimated tax. 1040nr tax form   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. 1040nr tax form If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. 1040nr tax form   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. 1040nr tax form For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. 1040nr tax form U. 1040nr tax form S. 1040nr tax form citizens residing abroad. 1040nr tax form   U. 1040nr tax form S. 1040nr tax form citizens who are residents of the following countries are exempt from U. 1040nr tax form S. 1040nr tax form tax on their benefits. 1040nr tax form Canada. 1040nr tax form Egypt. 1040nr tax form Germany. 1040nr tax form Ireland. 1040nr tax form Israel. 1040nr tax form Italy. 1040nr tax form (You must also be a citizen of Italy for the exemption to apply. 1040nr tax form ) Romania. 1040nr tax form United Kingdom. 1040nr tax form   The SSA will not withhold U. 1040nr tax form S. 1040nr tax form tax from your benefits if you are a U. 1040nr tax form S. 1040nr tax form citizen. 1040nr tax form   The RRB will withhold U. 1040nr tax form S. 1040nr tax form tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. 1040nr tax form If you do not file Form RRB-1001, the RRB will consider you a nonresident alien and withhold tax from your railroad retirement benefits at a 30% rate. 1040nr tax form Contact the RRB to get this form. 1040nr tax form Lawful permanent residents. 1040nr tax form   For U. 1040nr tax form S. 1040nr tax form income tax purposes, lawful permanent residents (green card holders) are considered resident aliens until their lawful permanent resident status under the immigration laws is either taken away or is administratively or judicially determined to have been abandoned. 1040nr tax form Social security benefits paid to a green card holder are not subject to 30% withholding. 1040nr tax form If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. 1040nr tax form SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. 1040nr tax form If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. 1040nr tax form You must also attach the following information to your Form 1040 or 1040A: A copy of the Form SSA-1042S, Social Security Benefit Statement, A copy of the “green card,” and A signed declaration that includes the following statements:    “The SSA should not have withheld federal income tax from my social security benefits because I am a U. 1040nr tax form S. 1040nr tax form lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 1040nr tax form I am filing a U. 1040nr tax form S. 1040nr tax form income tax return for the tax year as a resident alien reporting all of my worldwide income. 1040nr tax form I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. 1040nr tax form ” Nonresident aliens. 1040nr tax form   A nonresident alien is an individual who is not a citizen or resident of the United States. 1040nr tax form If you are a nonresident alien, the rules discussed in this publication do not apply to you. 1040nr tax form Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. 1040nr tax form You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. 1040nr tax form These forms will also show the tax rate and the amount of tax withheld from your benefits. 1040nr tax form   Under tax treaties with the following countries, residents of these countries are exempt from U. 1040nr tax form S. 1040nr tax form tax on their benefits. 1040nr tax form Canada. 1040nr tax form Egypt. 1040nr tax form Germany. 1040nr tax form Ireland. 1040nr tax form Israel. 1040nr tax form Italy. 1040nr tax form Japan. 1040nr tax form Romania. 1040nr tax form United Kingdom. 1040nr tax form   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. 1040nr tax form S. 1040nr tax form tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. 1040nr tax form   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. 1040nr tax form   For more information on whether you are a nonresident alien, see Publication 519, U. 1040nr tax form S. 1040nr tax form Tax Guide for Aliens. 1040nr tax form Exemption from withholding. 1040nr tax form   If your social security benefits are exempt from tax because you are a resident of one of the treaty countries listed, the SSA will not withhold U. 1040nr tax form S. 1040nr tax form tax from your benefits. 1040nr tax form   If your railroad retirement benefits are exempt from tax because you are a resident of one of the treaty countries listed, you can claim an exemption from withholding by filing Form RRB-1001 with the RRB. 1040nr tax form Contact the RRB to get this form. 1040nr tax form Canadian or German social security benefits paid to U. 1040nr tax form S. 1040nr tax form residents. 1040nr tax form   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. 1040nr tax form S. 1040nr tax form residents are treated for U. 1040nr tax form S. 1040nr tax form income tax purposes as if they were paid under the social security legislation of the United States. 1040nr tax form If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. 1040nr tax form How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. 1040nr tax form You cannot use Form 1040EZ. 1040nr tax form Reporting on Form 1040. 1040nr tax form   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. 1040nr tax form 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. 1040nr tax form Reporting on Form 1040A. 1040nr tax form   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. 1040nr tax form 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. 1040nr tax form Benefits not taxable. 1040nr tax form   If you are filing Form 1040EZ, do not report any benefits on your tax return. 1040nr tax form 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. 1040nr tax form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040nr tax form 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. 1040nr tax form 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. 1040nr tax form Generally, the higher that total amount, the greater the taxable part of your benefits. 1040nr tax form Maximum taxable part. 1040nr tax form   Generally, up to 50% of your benefits will be taxable. 1040nr tax form However, up to 85% of your benefits can be taxable if either of the following situations applies to you. 1040nr tax form 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). 1040nr tax form You are married filing separately and lived with your spouse at any time during 2013. 1040nr tax form Which worksheet to use. 1040nr tax form   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. 1040nr tax form You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. 1040nr tax form You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. 1040nr tax form 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. 1040nr tax form Situation (1) does not apply and you take an exclusion for interest from qualified U. 1040nr tax form S. 1040nr tax form 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. 1040nr tax form In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. 1040nr tax form You received a lump-sum payment for an earlier year. 1040nr tax form In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. 1040nr tax form See Lump-Sum Election , later. 1040nr tax form Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. 1040nr tax form Filled-in Worksheet 1. 1040nr tax form 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. 1040nr tax form 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). 1040nr tax form None of your benefits are taxable for 2013. 1040nr tax form For more information, see Repayments More Than Gross Benefits . 1040nr tax form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040nr tax form S. 1040nr tax form 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. 1040nr tax form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040nr tax form 1. 1040nr tax form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040nr tax form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 1040nr tax form $5,980         2. 1040nr tax form Enter one-half of line 1 2. 1040nr tax form 2,990     3. 1040nr tax form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 1040nr tax form 28,990     4. 1040nr tax form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 1040nr tax form -0-     5. 1040nr tax form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 1040nr tax form -0-     6. 1040nr tax form Combine lines 2, 3, 4, and 5 6. 1040nr tax form 31,980     7. 1040nr tax form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040nr tax form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 1040nr tax form -0-     8. 1040nr tax form Is the amount on line 7 less than the amount on line 6?             No. 1040nr tax form None of your social security benefits are taxable. 1040nr tax form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040nr tax form             Yes. 1040nr tax form Subtract line 7 from line 6 8. 1040nr tax form 31,980     9. 1040nr tax form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 1040nr tax form 25,000       Note. 1040nr tax form 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% (. 1040nr tax form 85) and enter the result on line 17. 1040nr tax form Then go to line 18. 1040nr tax form         10. 1040nr tax form Is the amount on line 9 less than the amount on line 8?             No. 1040nr tax form None of your benefits are taxable. 1040nr tax form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040nr tax form 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. 1040nr tax form             Yes. 1040nr tax form Subtract line 9 from line 8 10. 1040nr tax form 6,980     11. 1040nr tax form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 1040nr tax form 9,000     12. 1040nr tax form Subtract line 11 from line 10. 1040nr tax form If zero or less, enter -0- 12. 1040nr tax form -0-     13. 1040nr tax form Enter the smaller of line 10 or line 11 13. 1040nr tax form 6,980     14. 1040nr tax form Enter one-half of line 13 14. 1040nr tax form 3,490     15. 1040nr tax form Enter the smaller of line 2 or line 14 15. 1040nr tax form 2,990     16. 1040nr tax form Multiply line 12 by 85% (. 1040nr tax form 85). 1040nr tax form If line 12 is zero, enter -0- 16. 1040nr tax form -0-     17. 1040nr tax form Add lines 15 and 16 17. 1040nr tax form 2,990     18. 1040nr tax form Multiply line 1 by 85% (. 1040nr tax form 85) 18. 1040nr tax form 5,083     19. 1040nr tax form Taxable benefits. 1040nr tax form Enter the smaller of line 17 or line 18. 1040nr tax form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 1040nr tax form $2,990       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 1040nr tax form         Example 1. 1040nr tax form George White is single and files Form 1040 for 2013. 1040nr tax form In addition to receiving social security payments, he received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990, for a total of $28,990. 1040nr tax form He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. 1040nr tax form   To figure his taxable benefits, George completes Worksheet 1, shown below. 1040nr tax form On line 20a of his Form 1040, George enters his net benefits of $5,980. 1040nr tax form On line 20b, he enters his taxable benefits of $2,990. 1040nr tax form Example 2. 1040nr tax form Ray and Alice Hopkins file a joint return on Form 1040A for 2013. 1040nr tax form Ray is retired and received a fully taxable pension of $15,500. 1040nr tax form He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. 1040nr tax form Alice worked during the year and had wages of $14,000. 1040nr tax form She made a deductible payment to her IRA account of $1,000. 1040nr tax form Ray and Alice have two savings accounts with a total of $250 in taxable interest income. 1040nr tax form They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. 1040nr tax form They find none of Ray's social security benefits are taxable. 1040nr tax form On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. 1040nr tax form Filled-in Worksheet 1. 1040nr tax form 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. 1040nr tax form 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). 1040nr tax form None of your benefits are taxable for 2013. 1040nr tax form For more information, see Repayments More Than Gross Benefits . 1040nr tax form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040nr tax form S. 1040nr tax form 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. 1040nr tax form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040nr tax form 1. 1040nr tax form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040nr tax form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 1040nr tax form $5,600         2. 1040nr tax form Enter one-half of line 1 2. 1040nr tax form 2,800     3. 1040nr tax form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 1040nr tax form 29,750     4. 1040nr tax form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 1040nr tax form -0-     5. 1040nr tax form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 1040nr tax form -0-     6. 1040nr tax form Combine lines 2, 3, 4, and 5 6. 1040nr tax form 32,550     7. 1040nr tax form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040nr tax form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 1040nr tax form 1,000     8. 1040nr tax form Is the amount on line 7 less than the amount on line 6?             No. 1040nr tax form None of your social security benefits are taxable. 1040nr tax form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040nr tax form             Yes. 1040nr tax form Subtract line 7 from line 6 8. 1040nr tax form 31,550     9. 1040nr tax form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 1040nr tax form 32,000       Note. 1040nr tax form 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% (. 1040nr tax form 85) and enter the result on line 17. 1040nr tax form Then go to line 18. 1040nr tax form         10. 1040nr tax form Is the amount on line 9 less than the amount on line 8?             No. 1040nr tax form None of your benefits are taxable. 1040nr tax form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040nr tax form 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. 1040nr tax form             Yes. 1040nr tax form Subtract line 9 from line 8 10. 1040nr tax form       11. 1040nr tax form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 1040nr tax form       12. 1040nr tax form Subtract line 11 from line 10. 1040nr tax form If zero or less, enter -0- 12. 1040nr tax form       13. 1040nr tax form Enter the smaller of line 10 or line 11 13. 1040nr tax form       14. 1040nr tax form Enter one-half of line 13 14. 1040nr tax form       15. 1040nr tax form Enter the smaller of line 2 or line 14 15. 1040nr tax form       16. 1040nr tax form Multiply line 12 by 85% (. 1040nr tax form 85). 1040nr tax form If line 12 is zero, enter -0- 16. 1040nr tax form       17. 1040nr tax form Add lines 15 and 16 17. 1040nr tax form       18. 1040nr tax form Multiply line 1 by 85% (. 1040nr tax form 85) 18. 1040nr tax form       19. 1040nr tax form Taxable benefits. 1040nr tax form Enter the smaller of line 17 or line 18. 1040nr tax form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 1040nr tax form         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 1040nr tax form         Example 3. 1040nr tax form Joe and Betty Johnson file a joint return on Form 1040 for 2013. 1040nr tax form Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. 1040nr tax form Joe's Form RRB-1099 shows $10,000 in box 5. 1040nr tax form Betty is a retired government worker and received a fully taxable pension of $38,000. 1040nr tax form They had $2,300 in taxable interest income plus interest of $200 on a qualified U. 1040nr tax form S. 1040nr tax form savings bond. 1040nr tax form The savings bond interest qualified for the exclusion. 1040nr tax form They figure their taxable benefits by completing Worksheet 1 below. 1040nr tax form Because they have qualified U. 1040nr tax form S. 1040nr tax form 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. 1040nr tax form On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). 1040nr tax form 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. 1040nr tax form (See Maximum taxable part under How Much Is Taxable earlier. 1040nr tax form ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. 1040nr tax form Filled-in Worksheet 1. 1040nr tax form 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. 1040nr tax form 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). 1040nr tax form None of your benefits are taxable for 2013. 1040nr tax form For more information, see Repayments More Than Gross Benefits . 1040nr tax form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040nr tax form S. 1040nr tax form 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. 1040nr tax form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040nr tax form 1. 1040nr tax form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040nr tax form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 1040nr tax form $10,000         2. 1040nr tax form Enter one-half of line 1 2. 1040nr tax form 5,000     3. 1040nr tax form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 1040nr tax form 40,500     4. 1040nr tax form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 1040nr tax form -0-     5. 1040nr tax form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 1040nr tax form -0-     6. 1040nr tax form Combine lines 2, 3, 4, and 5 6. 1040nr tax form 45,500     7. 1040nr tax form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040nr tax form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 1040nr tax form -0-     8. 1040nr tax form Is the amount on line 7 less than the amount on line 6?             No. 1040nr tax form None of your social security benefits are taxable. 1040nr tax form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040nr tax form             Yes. 1040nr tax form Subtract line 7 from line 6 8. 1040nr tax form 45,500     9. 1040nr tax form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 1040nr tax form 32,000       Note. 1040nr tax form 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% (. 1040nr tax form 85) and enter the result on line 17. 1040nr tax form Then go to line 18. 1040nr tax form         10. 1040nr tax form Is the amount on line 9 less than the amount on line 8?             No. 1040nr tax form None of your benefits are taxable. 1040nr tax form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040nr tax form 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. 1040nr tax form             Yes. 1040nr tax form Subtract line 9 from line 8 10. 1040nr tax form 13,500     11. 1040nr tax form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 1040nr tax form 12,000     12. 1040nr tax form Subtract line 11 from line 10. 1040nr tax form If zero or less, enter -0- 12. 1040nr tax form 1,500     13. 1040nr tax form Enter the smaller of line 10 or line 11 13. 1040nr tax form 12,000     14. 1040nr tax form Enter one-half of line 13 14. 1040nr tax form 6,000     15. 1040nr tax form Enter the smaller of line 2 or line 14 15. 1040nr tax form 5,000     16. 1040nr tax form Multiply line 12 by 85% (. 1040nr tax form 85). 1040nr tax form If line 12 is zero, enter -0- 16. 1040nr tax form 1,275     17. 1040nr tax form Add lines 15 and 16 17. 1040nr tax form 6,275     18. 1040nr tax form Multiply line 1 by 85% (. 1040nr tax form 85) 18. 1040nr tax form 8,500     19. 1040nr tax form Taxable benefits. 1040nr tax form Enter the smaller of line 17 or line 18. 1040nr tax form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 1040nr tax form $6,275       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 1040nr tax form         Filled-in Worksheet 1. 1040nr tax form 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. 1040nr tax form 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). 1040nr tax form None of your benefits are taxable for 2013. 1040nr tax form For more information, see Repayments More Than Gross Benefits . 1040nr tax form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040nr tax form S. 1040nr tax form 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. 1040nr tax form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040nr tax form 1. 1040nr tax form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040nr tax form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 1040nr tax form $4,000         2. 1040nr tax form Enter one-half of line 1 2. 1040nr tax form 2,000     3. 1040nr tax form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 1040nr tax form 8,000     4. 1040nr tax form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 1040nr tax form -0-     5. 1040nr tax form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 1040nr tax form -0-     6. 1040nr tax form Combine lines 2, 3, 4, and 5 6. 1040nr tax form 10,000     7. 1040nr tax form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040nr tax form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 1040nr tax form -0-     8. 1040nr tax form Is the amount on line 7 less than the amount on line 6?             No. 1040nr tax form None of your social security benefits are taxable. 1040nr tax form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040nr tax form             Yes. 1040nr tax form Subtract line 7 from line 6 8. 1040nr tax form 10,000     9. 1040nr tax form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 1040nr tax form         Note. 1040nr tax form 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% (. 1040nr tax form 85) and enter the result on line 17. 1040nr tax form Then go to line 18. 1040nr tax form         10. 1040nr tax form Is the amount on line 9 less than the amount on line 8?             No. 1040nr tax form None of your benefits are taxable. 1040nr tax form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040nr tax form 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. 1040nr tax form             Yes. 1040nr tax form Subtract line 9 from line 8 10. 1040nr tax form       11. 1040nr tax form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 1040nr tax form       12. 1040nr tax form Subtract line 11 from line 10. 1040nr tax form If zero or less, enter -0- 12. 1040nr tax form       13. 1040nr tax form Enter the smaller of line 10 or line 11 13. 1040nr tax form       14. 1040nr tax form Enter one-half of line 13 14. 1040nr tax form       15. 1040nr tax form Enter the smaller of line 2 or line 14 15. 1040nr tax form       16. 1040nr tax form Multiply line 12 by 85% (. 1040nr tax form 85). 1040nr tax form If line 12 is zero, enter -0- 16. 1040nr tax form       17. 1040nr tax form Add lines 15 and 16 17. 1040nr tax form 8,500     18. 1040nr tax form Multiply line 1 by 85% (. 1040nr tax form 85) 18. 1040nr tax form 3,400     19. 1040nr tax form Taxable benefits. 1040nr tax form Enter the smaller of line 17 or line 18. 1040nr tax form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 1040nr tax form $3,400       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 1040nr tax form         Example 4. 1040nr tax form Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. 1040nr tax form Bill earned $8,000 during 2013. 1040nr tax form The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). 1040nr tax form Bill figures his taxable benefits by completing Worksheet 1 below. 1040nr tax form He must include 85% of his social security benefits in his taxable income because he is married filing separately and lived with his spouse during 2013. 1040nr tax form See How Much Is Taxable earlier. 1040nr tax form Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. 1040nr tax form Lump-Sum Election You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. 1040nr tax form 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. 1040nr tax form No part of the lump-sum death benefit is subject to tax. 1040nr tax form Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. 1040nr tax form 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. 1040nr tax form You can elect this method if it lowers your taxable benefits. 1040nr tax form Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. 1040nr tax form Then you subtract any taxable benefits for that year that you previously reported. 1040nr tax form The remainder is the taxable part of the lump-sum payment. 1040nr tax form Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). 1040nr tax form Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. 1040nr tax form Do not file an amended return for the earlier year. 1040nr tax form Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. 1040nr tax form Complete Worksheet 1 in this publication. 1040nr tax form Complete Worksheet 2 and Worksheet 3 as appropriate. 1040nr tax form Use Worksheet 2 if your lump-sum payment was for a year after 1993. 1040nr tax form Use Worksheet 3 if it was for 1993 or an earlier year. 1040nr tax form Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. 1040nr tax form Complete Worksheet 4. 1040nr tax form Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. 1040nr tax form If the taxable benefits on Worksheet 4 are lower than the taxable benefits on Worksheet 1, you can elect to report the lower amount on your return. 1040nr tax form Making the election. 1040nr tax form   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. 1040nr tax form Do not attach the completed worksheets to your return. 1040nr tax form Keep them with your records. 1040nr tax form    Once you elect this method of figuring the taxable part of a lump-sum payment, you can revoke your election only with the consent of the IRS. 1040nr tax form Lump-sum payment reported on Form SSA-1099 or RRB-1099. 1040nr tax form   If you received a lump-sum payment in 2013 that includes benefits for one or more earlier years after 1983, it will be included in box 3 of either Form SSA-1099 or Form RRB-1099. 1040nr tax form That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. 1040nr tax form The form will also show the year (or years) the payment is for. 1040nr tax form However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. 1040nr tax form You must contact the RRB for a breakdown by year for any amount shown in box 9. 1040nr tax form Example Jane Jackson is single. 1040nr tax form In 2012 she applied for social security disability benefits but was told she was ineligible. 1040nr tax form She appealed the decision and won. 1040nr tax form In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. 1040nr tax form Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. 1040nr tax form Jane's other income for 2012 and 2013 is as follows. 1040nr tax form   Income 2012 2013     Wages $20,000 $ 3,500     Interest income 2,000 2,500     Dividend income 1,000 1,500     Fully taxable pension   18,000     Total $23,000 $25,500   To see if the lump-sum election method results in lower taxable benefits, she completes Worksheets 1, 2, and 4 from this publication. 1040nr tax form She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. 1040nr tax form Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. 1040nr tax form She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. 1040nr tax form She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. 1040nr tax form After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. 1040nr tax form Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. 1040nr tax form To do this, she prints “LSE” to the left of Form 1040, line 20a. 1040nr tax form She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. 1040nr tax form Jane's filled-in worksheets (1, 2, and 4) follow. 1040nr tax form Jane Jackson's Filled-in Worksheet 1. 1040nr tax form 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. 1040nr tax form 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). 1040nr tax form None of your benefits are taxable for 2013. 1040nr tax form For more information, see Repayments More Than Gross Benefits . 1040nr tax form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040nr tax form S. 1040nr tax form 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. 1040nr tax form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040nr tax form 1. 1040nr tax form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040nr tax form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 1040nr tax form $11,000         2. 1040nr tax form Enter one-half of line 1 2. 1040nr tax form 5,500     3. 1040nr tax form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 1040nr tax form 25,500     4. 1040nr tax form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 1040nr tax form -0-     5. 1040nr tax form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 1040nr tax form -0-     6. 1040nr tax form Combine lines 2, 3, 4, and 5 6. 1040nr tax form 31,000     7. 1040nr tax form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040nr tax form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 1040nr tax form -0-     8. 1040nr tax form Is the amount on line 7 less than the amount on line 6?             No. 1040nr tax form None of your social security benefits are taxable. 1040nr tax form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040nr tax form             Yes. 1040nr tax form Subtract line 7 from line 6 8. 1040nr tax form 31,000     9. 1040nr tax form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 1040nr tax form 25,000       Note. 1040nr tax form 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% (. 1040nr tax form 85) and enter the result on line 17. 1040nr tax form Then go to line 18. 1040nr tax form         10. 1040nr tax form Is the amount on line 9 less than the amount on line 8?             No. 1040nr tax form None of your benefits are taxable. 1040nr tax form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040nr tax form 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. 1040nr tax form             Yes. 1040nr tax form Subtract line 9 from line 8 10. 1040nr tax form 6,000     11. 1040nr tax form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 1040nr tax form 9,000     12. 1040nr tax form Subtract line 11 from line 10. 1040nr tax form If zero or less, enter -0- 12. 1040nr tax form -0-     13. 1040nr tax form Enter the smaller of line 10 or line 11 13. 1040nr tax form 6,000     14. 1040nr tax form Enter one-half of line 13 14. 1040nr tax form 3,000     15. 1040nr tax form Enter the smaller of line 2 or line 14 15. 1040nr tax form 3,000     16. 1040nr tax form Multiply line 12 by 85% (. 1040nr tax form 85). 1040nr tax form If line 12 is zero, enter -0- 16. 1040nr tax form -0-     17. 1040nr tax form Add lines 15 and 16 17. 1040nr tax form 3,000     18. 1040nr tax form Multiply line 1 by 85% (. 1040nr tax form 85) 18. 1040nr tax form 9,350     19. 1040nr tax form Taxable benefits. 1040nr tax form Enter the smaller of line 17 or line 18. 1040nr tax form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 1040nr tax form $3,000       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 1040nr tax form         Jane Jackson's Filled-in Worksheet 2. 1040nr tax form Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. 1040nr tax form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. 1040nr tax form $2,000           Note. 1040nr tax form If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. 1040nr tax form Otherwise, go on to line 2. 1040nr tax form             2. 1040nr tax form Enter one-half of line 1 2. 1040nr tax form 1,000   3. 1040nr tax form Enter your adjusted gross income for the earlier year 3. 1040nr tax form 23,000   4. 1040nr tax form Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. 1040nr tax form S. 1040nr tax form savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. 1040nr tax form -0-   5. 1040nr tax form Enter any tax-exempt interest received in the earlier year 5. 1040nr tax form -0-   6. 1040nr tax form Add lines 2 through 5 6. 1040nr tax form 24,000   7. 1040nr tax form Enter your taxable benefits for the earlier year that you previously reported 7. 1040nr tax form -0-   8. 1040nr tax form Subtract line 7 from line 6 8. 1040nr tax form 24,000   9. 1040nr tax form If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. 1040nr tax form 25,000     Note. 1040nr tax form If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. 1040nr tax form 85) and enter the result on line 17. 1040nr tax form Then go to line 18. 1040nr tax form         10. 1040nr tax form Is the amount on line 8 more than the amount on line 9?       No. 1040nr tax form Skip lines 10 through 20 and enter -0- on line 21. 1040nr tax form       Yes. 1040nr tax form Subtract line 9 from line 8 10. 1040nr tax form     11. 1040nr tax form Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. 1040nr tax form     12. 1040nr tax form Subtract line 11 from line 10. 1040nr tax form If zero or less, enter -0- 12. 1040nr tax form     13. 1040nr tax form Enter the smaller of line 10 or line 11 13. 1040nr tax form     14. 1040nr tax form Enter one-half of line 13 14. 1040nr tax form     15. 1040nr tax form Enter the smaller of line 2 or line 14 15. 1040nr tax form     16. 1040nr tax form Multiply line 12 by 85% (. 1040nr tax form 85). 1040nr tax form If line 12 is zero, enter -0- 16. 1040nr tax form     17. 1040nr tax form Add lines 15 and 16 17. 1040nr tax form     18. 1040nr tax form Multiply line 1 by 85% (. 1040nr tax form 85) 18. 1040nr tax form     19. 1040nr tax form Refigured taxable benefits. 1040nr tax form Enter the smaller of line 17 or line 18 19. 1040nr tax form     20. 1040nr tax form Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. 1040nr tax form     21. 1040nr tax form Additional taxable benefits. 1040nr tax form Subtract line 20 from line 19. 1040nr tax form Also enter this amount on Worksheet 4, line 20 21. 1040nr tax form -0-     Do not file an amended return for this earlier year. 1040nr tax form Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. 1040nr tax form   Jane Jackson's Filled-in Worksheet 4. 1040nr tax form Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3)     Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet. 1040nr tax form 1. 1040nr tax form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2013, minus the lump-sum payment for years before 2013 1. 1040nr tax form $9,000         Note. 1040nr tax form If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. 1040nr tax form Otherwise, go on to line 2. 1040nr tax form           2. 1040nr tax form Enter one-half of line 1 2. 1040nr tax form 4,500   3. 1040nr tax form Enter the amount from Worksheet 1, line 3 3. 1040nr tax form 25,500   4. 1040nr tax form Enter the amount from Worksheet 1, line 4 4. 1040nr tax form -0-   5. 1040nr tax form Enter the amount from Worksheet 1, line 5 5. 1040nr tax form -0-   6. 1040nr tax form Combine lines 2, 3, 4, and 5 6. 1040nr tax form 30,000   7. 1040nr tax form Enter the amount from Worksheet 1, line 7 7. 1040nr tax form -0-   8. 1040nr tax form Subtract line 7 from line 6 8. 1040nr tax form 30,000   9. 1040nr tax form Enter the amount from Worksheet 1, line 9. 1040nr tax form But if you are married filing separately and lived with your spouse at any time during 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1040nr tax form 85) and enter the result on line 17. 1040nr tax form Then, go to line 18 9. 1040nr tax form 25,000   10. 1040nr tax form Is the amount on line 8 more than the amount on line 9? No. 1040nr tax form Skip lines 10 through 18, enter -0- on line 19, and go to line 20. 1040nr tax form  Yes. 1040nr tax form Subtract line 9 from line 8 10. 1040nr tax form 5,000   11. 1040nr tax form Enter the amount from Worksheet 1, line 11 11. 1040nr tax form 9,000   12. 1040nr tax form Subtract line 11 from line 10. 1040nr tax form If zero or less, enter -0- 12. 1040nr tax form -0-   13. 1040nr tax form Enter the smaller of line 10 or line 11 13. 1040nr tax form 5,000   14. 1040nr tax form Enter one-half of line 13 14. 1040nr tax form 2,500   15. 1040nr tax form Enter the smaller of line 2 or line 14 15. 1040nr tax form 2,500   16. 1040nr tax form Multiply line 12 by 85% (. 1040nr tax form 85). 1040nr tax form If line 12 is zero, enter -0- 16. 1040nr tax form -0-   17. 1040nr tax form Add lines 15 and 16 17. 1040nr tax form 2,500   18. 1040nr tax form Multiply line 1 by 85% (. 1040nr tax form 85) 18. 1040nr tax form 7,650   19. 1040nr tax form Enter the smaller of line 17 or line 18 19. 1040nr tax form 2,500   20. 1040nr tax form Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for which the lump-sum payment was received 20. 1040nr tax form -0-   21. 1040nr tax form Taxable benefits under lump-sum election method. 1040nr tax form Add lines 19 and 20 21. 1040nr tax form $2,500   Next. 1040nr tax form Is line 21 above smaller than Worksheet 1, line 19? No. 1040nr tax form Do not use this method to figure your taxable benefits. 1040nr tax form Follow the instructions on Worksheet 1 to report your benefits. 1040nr tax form  Yes. 1040nr tax form You can elect to report your taxable benefits under this method. 1040nr tax form To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. 1040nr tax form If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. 1040nr tax form Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. 1040nr tax form Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. 1040nr tax form 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. 1040nr tax form   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. 1040nr tax form Disability payments. 1040nr tax form   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. 1040nr tax form 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. 1040nr tax form If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. 1040nr tax form Claim the deduction or credit in the same way explained under Repayment of benefits received in an earlier year in the section Repayments More Than Gross Benefits , later. 1040nr tax form Legal expenses. 1040nr tax form   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. 1040nr tax form   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 1040nr tax form 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. 1040nr tax form 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. 1040nr tax form Do not use Worksheet 1 in this case. 1040nr tax form 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. 1040nr tax form If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. 1040nr tax form Joint return. 1040nr tax form   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. 1040nr tax form You do this to get your net benefits when figuring if your combined benefits are taxable. 1040nr tax form Example. 1040nr tax form John and Mary file a joint return for 2013. 1040nr tax form John received Form SSA-1099 showing $3,000 in box 5. 1040nr tax form Mary also received Form SSA-1099 and the amount in box 5 was ($500). 1040nr tax form 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. 1040nr tax form Repayment of benefits received in an earlier year. 1040nr tax form   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. 1040nr tax form Deduction $3,000 or less. 1040nr tax form   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. 1040nr tax form Claim it on Schedule A (Form 1040), line 23. 1040nr tax form Deduction more than $3,000. 1040nr tax form   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. 1040nr tax form Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. 1040nr tax form 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. 1040nr tax form Then refigure the tax for that year. 1040nr tax form Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. 1040nr tax form Subtract the result in (c) from the result in (a). 1040nr tax form   Compare the tax figured in methods (1) and (2). 1040nr tax form Your tax for 2013 is the smaller of the two amounts. 1040nr tax form If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. 1040nr tax form If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. 1040nr tax form Check box d and enter “I. 1040nr tax form R. 1040nr tax form C. 1040nr tax form 1341” in the space next to that box. 1040nr tax form If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. 1040nr tax form Worksheets Blank Worksheets 1 through 4 are provided in this section: Worksheet 1, Figuring Your Taxable Benefits; Worksheet 2, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993); Worksheet 3, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994); Worksheet 4, Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3). 1040nr tax form Worksheet 1. 1040nr tax form 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. 1040nr tax form 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). 1040nr tax form None of your benefits are taxable for 2013. 1040nr tax form For more information, see Repayments More Than Gross Benefits . 1040nr tax form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040nr tax form S. 1040nr tax form 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. 1040nr tax form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040nr tax form 1. 1040nr tax form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040nr tax form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 1040nr tax form           2. 1040nr tax form Enter one-half of line 1 2. 1040nr tax form       3. 1040nr tax form Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 1040nr tax form       4. 1040nr tax form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 1040nr tax form       5. 1040nr tax form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 1040nr tax form       6. 1040nr tax form Combine lines 2, 3, 4, and 5 6. 1040nr tax form       7. 1040nr tax form Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040nr tax form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 1040nr tax form       8. 1040nr tax form Is the amount on line 7 less than the amount on line 6?             No. 1040nr tax form None of your social security benefits are taxable. 1040nr tax form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040nr tax form             Yes. 1040nr tax form Subtract line 7 from line 6 8. 1040nr tax form       9. 1040nr tax form If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 1040nr tax form         Note. 1040nr tax form 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% (. 1040nr tax form 85) and enter the result on line 17. 1040nr tax form Then go to line 18. 1040nr tax form         10. 1040nr tax form Is the amount on line 9 less than the amount on line 8?             No. 1040nr tax form None of your benefits are taxable. 1040nr tax form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040nr tax form 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. 1040nr tax form             Yes. 1040nr tax form Subtract line 9 from line 8 10. 1040nr tax form       11. 1040nr tax form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 1040nr tax form       12. 1040nr tax form Subtract line 11 from line 10. 1040nr tax form If zero or less, enter -0- 12. 1040nr tax form       13. 1040nr tax form Enter the smaller of line 10 or line 11 13. 1040nr tax form       14. 1040nr tax form Enter one-half of line 13 14. 1040nr tax form       15. 1040nr tax form Enter the smaller of line 2 or line 14 15. 1040nr tax form       16. 1040nr tax form Multiply line 12 by 85% (. 1040nr tax form 85). 1040nr tax form If line 12 is zero, enter -0- 16. 1040nr tax form       17. 1040nr tax form Add lines 15 and 16 17. 1040nr tax form       18. 1040nr tax form Multiply line 1 by 85% (. 1040nr tax form 85) 18. 1040nr tax form       19. 1040nr tax form Taxable benefits. 1040nr tax form Enter the smaller of line 17 or line 18. 1040nr tax form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 1040nr tax form         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 1040nr tax form         Worksheet 2. 1040nr tax form Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. 1040nr tax form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. 1040nr tax form             Note. 1040nr tax form If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. 1040nr tax form Otherwise, go on to line 2. 1040nr tax form             2. 1040nr tax form Enter one-half of line 1 2. 1040nr tax form     3. 1040nr tax form Enter your adjusted gross income for the earlier year 3. 1040nr tax form     4. 1040nr tax form Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. 1040nr tax form S. 1040nr tax form savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. 1040nr tax form     5. 1040nr tax form Enter any tax-exempt interest received in the earlier year 5. 1040nr tax form     6. 1040nr tax form Add lines 2 through 5 6. 1040nr tax form     7. 1040nr tax form Enter your taxable benefits for the earlier year that you previously reported 7. 1040nr tax form     8. 1040nr tax form Subtract line 7 from line 6 8. 1040nr tax form     9. 1040nr tax form If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. 1040nr tax form       Note. 1040nr tax form If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. 1040nr tax form 85) and enter the result on line 17. 1040nr tax form Then go to line 18. 1040nr tax form         10. 1040nr tax form Is the amount on line 8 more than the amount on line 9?       No. 1040nr tax form Skip lines 10 through 20 and enter -0- on line 21. 1040nr tax form       Yes. 1040nr tax form Subtract line 9 from line 8 10. 1040nr tax form     11. 1040nr tax form Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. 1040nr tax form     12. 1040nr tax form Subtract line 11 from line 10. 1040nr tax form If zero or less, enter -0- 12. 1040nr tax form     13. 1040nr tax form Enter the smaller of line 10 or line 11 13. 1040nr tax form     14. 1040nr tax form Enter one-half of line 13 14. 1040nr tax form     15. 1040nr tax form Enter the smaller of line 2 or line 14 15. 1040nr tax form     16. 1040nr tax form Multiply line 12 by 85% (. 1040nr tax form 85). 1040nr tax form If line 12 is zero, enter -0- 16. 1040nr tax form     17. 1040nr tax form Add lines 15 and 16 17. 1040nr tax form     18. 1040nr tax form Multiply line 1 by 85% (. 1040nr tax form 85) 18. 1040nr tax form     19. 1040nr tax form Refigured taxable benefits. 1040nr tax form Enter the smaller of line 17 or line 18 19. 1040nr tax form     20. 1040nr tax form Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. 1040nr tax form     21. 1040nr tax form Additional taxable benefits. 1040nr tax form Subtract line 20 from line 19. 1040nr tax form Also enter this amount on Worksheet 4, line 20 21. 1040nr tax form       Do not file an amended return for this earlier year. 1040nr tax form Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. 1040nr tax form   Worksheet 3. 1040nr tax form Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. 1040nr tax form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. 1040nr tax form           Note. 1040nr tax form If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. 1040nr tax form Otherwise, go on to line 2. 1040nr tax form           2. 1040nr tax form Enter one-half of line 1 2. 1040nr tax form     3. 1040nr tax form Enter your adjusted gross income for the earlier year 3. 1040nr tax form     4. 1040nr tax form Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. 1040nr tax form S. 1040nr tax form savings bond interest (Form 8815) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. 1040nr tax form     5. 1040nr tax form Enter any tax-exempt interest received in the earlier year 5. 1040nr tax form     6. 1040nr tax form Add lines 2 through 5 6. 1040nr tax form     7. 1040nr tax form Enter your taxable benefits for the earlier year that you previously reported 7. 1040nr tax form     8. 1040nr tax form Subtract line 7 from line 6 8. 1040nr tax form     9. 1040nr tax form Enter $25,000 ($32,000 if married filing jointly for the earlier year; $-0- if married filing separately for the earlier year and you lived with your spouse at any time during the earlier year) 9. 1040nr tax form     10. 1040nr tax form Is the amount on line 8 more than the amount on line 9? No. 1040nr tax form Skip lines 10 through 13 and enter -0- on line 14. 1040nr tax form  Yes. 1040nr tax form Subtract line 9 from line 8. 1040nr tax form 10. 1040nr tax form     11. 1040nr tax form Enter one-half of line 10 11. 1040nr tax form     12. 1040nr tax form Refigured taxable benefits. 1040nr tax form Enter the smaller of line 2 or line 11 12. 1040nr tax form     13. 1040nr tax form Enter your taxable benefits for the earlier year (or as refigured due to a previous
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The 1040nr Tax Form

1040nr tax form Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. 1040nr tax form irs. 1040nr tax form gov/pub15. 1040nr tax form What's New Social security and Medicare tax for 2014. 1040nr tax form  The social security tax rate is 6. 1040nr tax form 2% each for the employee and employer, unchanged from 2013. 1040nr tax form The social security wage base limit is $117,000. 1040nr tax form The Medicare tax rate is 1. 1040nr tax form 45% each for the employee and employer, unchanged from 2013. 1040nr tax form There is no wage base limit for Medicare tax. 1040nr tax form Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 1040nr tax form Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 1040nr tax form 2014 withholdng tables. 1040nr tax form  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. 1040nr tax form Withholding allowance. 1040nr tax form  The 2014 amount for one withholding allowance on an annual basis is $3,950. 1040nr tax form Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). 1040nr tax form  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. 1040nr tax form A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. 1040nr tax form For more information see Notice 2013-77, 2013-50 I. 1040nr tax form R. 1040nr tax form B. 1040nr tax form 632, available at www. 1040nr tax form irs. 1040nr tax form gov/irb/2013-50_IRB/ar10. 1040nr tax form html. 1040nr tax form Change of responsible party. 1040nr tax form  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party — Business, to report the latest change to its responsible party. 1040nr tax form Form 8822-B must be filed within 60 days of the change. 1040nr tax form If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 1040nr tax form For a definition of “responsible party,” see the Form 8822-B instructions. 1040nr tax form Same-sex marriage. 1040nr tax form  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040nr tax form For more information, see Revenue Ruling 2013-17, 2013-38 I. 1040nr tax form R. 1040nr tax form B. 1040nr tax form 201, available at www. 1040nr tax form irs. 1040nr tax form gov/irb/2013-38_IRB/ar07. 1040nr tax form html. 1040nr tax form Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 1040nr tax form Notice 2013-61, 2013-44 I. 1040nr tax form R. 1040nr tax form B. 1040nr tax form 432, is available at www. 1040nr tax form irs. 1040nr tax form gov/irb/2013-44_IRB/ar10. 1040nr tax form html. 1040nr tax form Reminders Additional Medicare Tax withholding. 1040nr tax form  In addition to withholding Medicare tax at 1. 1040nr tax form 45%, you must withhold a 0. 1040nr tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040nr tax form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040nr tax form Additional Medicare Tax is only imposed on the employee. 1040nr tax form There is no employer share of Additional Medicare Tax. 1040nr tax form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040nr tax form For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments , in section 15. 1040nr tax form For more information on Additional Medicare Tax, visit IRS. 1040nr tax form gov and enter “Additional Medicare Tax” in the search box. 1040nr tax form Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 1040nr tax form  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. 1040nr tax form Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 1040nr tax form For more information, visit IRS. 1040nr tax form gov and enter “work opportunity tax credit” in the search box. 1040nr tax form Outsourcing payroll duties. 1040nr tax form  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 1040nr tax form The employer remains responsible if the third party fails to perform any required action. 1040nr tax form If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 1040nr tax form gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 1040nr tax form COBRA premium assistance credit. 1040nr tax form  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. 1040nr tax form See COBRA premium assistance credit under Introduction. 1040nr tax form Federal tax deposits must be made by electronic funds transfer. 1040nr tax form  You must use electronic funds transfer to make all federal tax deposits. 1040nr tax form Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040nr tax form If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 1040nr tax form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040nr tax form EFTPS is a free service provided by the Department of Treasury. 1040nr tax form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040nr tax form For more information on making federal tax deposits, see How To Deposit in section 11. 1040nr tax form To get more information about EFTPS or to enroll in EFTPS, visit www. 1040nr tax form eftps. 1040nr tax form gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040nr tax form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040nr tax form You must receive written notice from the IRS to file Form 944. 1040nr tax form  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. 1040nr tax form S. 1040nr tax form Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. 1040nr tax form You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. 1040nr tax form For more information on requesting to file Form 944, visit IRS. 1040nr tax form gov and enter “file employment taxes annually” in the search box. 1040nr tax form Employers can request to file Forms 941 instead of Form 944. 1040nr tax form  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. 1040nr tax form You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. 1040nr tax form For more information on requesting to file Form 944, visit IRS. 1040nr tax form gov and enter “file employment taxes annually” in the search box. 1040nr tax form Aggregate Form 941 filers. 1040nr tax form  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. 1040nr tax form Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. 1040nr tax form To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. 1040nr tax form Aggregate Form 940 filers. 1040nr tax form  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040nr tax form Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. 1040nr tax form To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. 1040nr tax form Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. 1040nr tax form Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. 1040nr tax form Spend less time and worry about taxes and more time running your business. 1040nr tax form Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 1040nr tax form For e-file, visit www. 1040nr tax form irs. 1040nr tax form gov/efile for additional information. 1040nr tax form For EFTPS, visit www. 1040nr tax form eftps. 1040nr tax form gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). 1040nr tax form For electronic filing of Forms W-2, Wage and Tax Statement, visit www. 1040nr tax form socialsecurity. 1040nr tax form gov/employer. 1040nr tax form If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 1040nr tax form If a valid EIN is not provided, the return or payment will not be processed. 1040nr tax form This may result in penalties and delays in processing your return or payment. 1040nr tax form Electronic funds withdrawal (EFW). 1040nr tax form  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. 1040nr tax form However, do not use EFW to make federal tax deposits. 1040nr tax form For more information on paying your taxes using EFW, visit the IRS website at www. 1040nr tax form irs. 1040nr tax form gov/e-pay. 1040nr tax form A fee may be charged to file electronically. 1040nr tax form Credit or debit card payments. 1040nr tax form  For information on paying your taxes with a credit or debit card, visit the IRS website at www. 1040nr tax form irs. 1040nr tax form gov/e-pay. 1040nr tax form However, do not use credit or debit cards to make federal tax deposits. 1040nr tax form Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. 1040nr tax form For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). 1040nr tax form For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. 1040nr tax form Hiring New Employees Eligibility for employment. 1040nr tax form  You must verify that each new employee is legally eligible to work in the United States. 1040nr tax form This includes completing the U. 1040nr tax form S. 1040nr tax form Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 1040nr tax form You can get the form from USCIS offices or by calling 1-800-870-3676. 1040nr tax form Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. 1040nr tax form uscis. 1040nr tax form gov for more information. 1040nr tax form New hire reporting. 1040nr tax form  You are required to report any new employee to a designated state new hire registry. 1040nr tax form A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. 1040nr tax form Many states accept a copy of Form W-4 with employer information added. 1040nr tax form Visit the Office of Child Support Enforcement website at www. 1040nr tax form acf. 1040nr tax form hhs. 1040nr tax form gov/programs/cse/newhire for more information. 1040nr tax form W-4 request. 1040nr tax form  Ask each new employee to complete the 2014 Form W-4. 1040nr tax form See section 9. 1040nr tax form Name and social security number. 1040nr tax form  Record each new employee's name and number from his or her social security card. 1040nr tax form Any employee without a social security card should apply for one. 1040nr tax form See section 4. 1040nr tax form Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. 1040nr tax form  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. 1040nr tax form Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. 1040nr tax form Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. 1040nr tax form See section 13 for more information. 1040nr tax form Income tax withholding. 1040nr tax form  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. 1040nr tax form If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. 1040nr tax form Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. 1040nr tax form Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. 1040nr tax form See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. 1040nr tax form Publication 15-A includes information about withholding on pensions and annuities. 1040nr tax form Zero wage return. 1040nr tax form  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. 1040nr tax form The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. 1040nr tax form irs. 1040nr tax form gov/efile. 1040nr tax form Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. 1040nr tax form Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. 1040nr tax form Each item in this list has a page reference to a more detailed discussion in this publication. 1040nr tax form   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. 1040nr tax form For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. 1040nr tax form For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). 1040nr tax form Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. 1040nr tax form See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. 1040nr tax form If you file 250 or more Forms 1099, you must file them electronically. 1040nr tax form If you file 250 or more Forms W-2, you must file them electronically. 1040nr tax form SSA will not accept Forms W-2 and W-3 filed on magnetic media. 1040nr tax form Information reporting customer service site. 1040nr tax form  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. 1040nr tax form If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). 1040nr tax form The center can also be reached by email at mccirp@irs. 1040nr tax form gov. 1040nr tax form Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 1040nr tax form Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. 1040nr tax form Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. 1040nr tax form Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. 1040nr tax form Military retirement. 1040nr tax form Gambling winnings. 1040nr tax form Indian gaming profits. 1040nr tax form Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. 1040nr tax form Payments subject to backup withholding. 1040nr tax form For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. 1040nr tax form All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. 1040nr tax form Distributions from nonqualified pension plans and deferred compensation plans. 1040nr tax form  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. 1040nr tax form However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040nr tax form ; income tax withheld must be reported on Form 945. 1040nr tax form Backup withholding. 1040nr tax form  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). 1040nr tax form This withholding is referred to as “backup withholding. 1040nr tax form ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. 1040nr tax form In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. 1040nr tax form Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. 1040nr tax form You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. 1040nr tax form You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. 1040nr tax form The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. 1040nr tax form For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). 1040nr tax form Recordkeeping Keep all records of employment taxes for at least 4 years. 1040nr tax form These should be available for IRS review. 1040nr tax form Your records should include the following information. 1040nr tax form Your EIN. 1040nr tax form Amounts and dates of all wage, annuity, and pension payments. 1040nr tax form Amounts of tips reported to you by your employees. 1040nr tax form Records of allocated tips. 1040nr tax form The fair market value of in-kind wages paid. 1040nr tax form Names, addresses, social security numbers, and occupations of employees and recipients. 1040nr tax form Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. 1040nr tax form Dates of employment for each employee. 1040nr tax form Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. 1040nr tax form Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). 1040nr tax form Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). 1040nr tax form Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. 1040nr tax form Copies of returns filed and confirmation numbers. 1040nr tax form Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. 1040nr tax form Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. 1040nr tax form Do not mail Form 8822-B with your employment tax return. 1040nr tax form Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. 1040nr tax form The list includes only the following: DHL Express (DHL): DHL Same Day Service. 1040nr tax form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 1040nr tax form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040nr tax form M. 1040nr tax form , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040nr tax form For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040nr tax form gov and enter “private delivery service” in the search box. 1040nr tax form Your private delivery service can tell you how to get written proof of the mailing date. 1040nr tax form   Private delivery services cannot deliver items to P. 1040nr tax form O. 1040nr tax form boxes. 1040nr tax form You must use the U. 1040nr tax form S. 1040nr tax form Postal Service to mail any item to an IRS P. 1040nr tax form O. 1040nr tax form box address. 1040nr tax form Telephone Help Tax questions. 1040nr tax form   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. 1040nr tax form Help for people with disabilities. 1040nr tax form  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. 1040nr tax form You may also use this number for assistance with unresolved tax problems. 1040nr tax form Recorded tax information (TeleTax). 1040nr tax form  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. 1040nr tax form You can listen to up to three topics on each call you make. 1040nr tax form Touch-Tone service is available 24 hours a day, 7 days a week. 1040nr tax form TeleTax topics are also available on the IRS website at www. 1040nr tax form irs. 1040nr tax form gov/taxtopics. 1040nr tax form Most tax topics listed below are also available in Spanish. 1040nr tax form For a complete list of TeleTax topics in Spanish, visit the IRS website at www. 1040nr tax form irs. 1040nr tax form gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. 1040nr tax form A list of employment tax topics is provided next. 1040nr tax form Select, by number, the topic you want to hear and call 1-800-829-4477. 1040nr tax form For the directory of all topics, select Topic 123. 1040nr tax form Teletax Topics Topic No. 1040nr tax form Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. 1040nr tax form Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. 1040nr tax form  Visit the IRS website at www. 1040nr tax form irs. 1040nr tax form gov/businesses and click on the Employment Taxes link under Businesses Topics. 1040nr tax form Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. 1040nr tax form irs. 1040nr tax form gov/businesses. 1040nr tax form To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. 1040nr tax form You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). 1040nr tax form Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. 1040nr tax form Visit the SSA's Employer W-2 Filing Instructions & Information website at www. 1040nr tax form socialsecurity. 1040nr tax form gov/employer to register for Business Services Online. 1040nr tax form You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. 1040nr tax form In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. 1040nr tax form Form W-3 will be created for you based on your Forms W-2. 1040nr tax form Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. 1040nr tax form There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. 1040nr tax form See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. 1040nr tax form Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 1040nr tax form The penalty is $25 or 2% of the payment, whichever is more. 1040nr tax form However, the penalty on dishonored payments of $24. 1040nr tax form 99 or less is an amount equal to the payment. 1040nr tax form For example, a dishonored payment of $18 is charged a penalty of $18. 1040nr tax form Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040nr tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040nr tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040nr tax form Calendar The following is a list of important dates. 1040nr tax form Also see Publication 509, Tax Calendars. 1040nr tax form   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. 1040nr tax form A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 1040nr tax form However, a statewide legal holiday does not delay the due date of federal tax deposits. 1040nr tax form See Deposits on Business Days Only in section 11. 1040nr tax form For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 1040nr tax form S. 1040nr tax form Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. 1040nr tax form See Private Delivery Services under Reminders for more information. 1040nr tax form Introduction This publication explains your tax responsibilities as an employer. 1040nr tax form It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. 1040nr tax form It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. 1040nr tax form This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. 1040nr tax form References to “income tax” in this guide apply only to “federal” income tax. 1040nr tax form Contact your state or local tax department to determine if their rules are different. 1040nr tax form Additional employment tax information is available in Publication 15-A. 1040nr tax form Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. 1040nr tax form Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. 1040nr tax form Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. 1040nr tax form Income tax. 1040nr tax form Social security tax. 1040nr tax form Medicare tax. 1040nr tax form FUTA tax. 1040nr tax form There are exceptions to these requirements. 1040nr tax form See section 15 for guidance. 1040nr tax form Railroad retirement taxes are explained in the Instructions for Form CT-1. 1040nr tax form Comments and suggestions. 1040nr tax form   We welcome your comments about this publication and your suggestions for future editions. 1040nr tax form   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. 1040nr tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040nr tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040nr tax form   You can also send us comments from www. 1040nr tax form irs. 1040nr tax form gov/formspubs. 1040nr tax form Click on More Information and then click on Comment on Tax Forms and Publications. 1040nr tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 1040nr tax form Federal Government employers. 1040nr tax form   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. 1040nr tax form State and local government employers. 1040nr tax form   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. 1040nr tax form Most elected and appointed public officials of state or local governments are employees under common law rules. 1040nr tax form See chapter 3 of Publication 963, Federal-State Reference Guide. 1040nr tax form In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. 1040nr tax form See section 15 for more information on the exceptions. 1040nr tax form   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. 1040nr tax form irs. 1040nr tax form gov/pub/irs-irbs/irb00-06. 1040nr tax form pdf. 1040nr tax form   You can get information on reporting and social security coverage from your local IRS office. 1040nr tax form If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. 1040nr tax form To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. 1040nr tax form ncsssa. 1040nr tax form org. 1040nr tax form Disregarded entities and qualified subchapter S subsidiaries (QSubs). 1040nr tax form   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 1040nr tax form Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 1040nr tax form See Regulations sections 1. 1040nr tax form 1361-4(a)(7) and 301. 1040nr tax form 7701-2(c)(2)(iv). 1040nr tax form COBRA premium assistance credit. 1040nr tax form   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. 1040nr tax form COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. 1040nr tax form Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). 1040nr tax form Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. 1040nr tax form Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. 1040nr tax form For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. 1040nr tax form   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. 1040nr tax form For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. 1040nr tax form   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. 1040nr tax form The assistance for the coverage can last up to 15 months. 1040nr tax form   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. 1040nr tax form For more information see Notice 2009-27, 2009-16 I. 1040nr tax form R. 1040nr tax form B. 1040nr tax form 838, available at www. 1040nr tax form irs. 1040nr tax form gov/irb/2009-16_irb/ar09. 1040nr tax form html. 1040nr tax form   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. 1040nr tax form   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. 1040nr tax form The reimbursement is made through a credit against the employer's employment tax liabilities. 1040nr tax form For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. 1040nr tax form The credit is treated as a deposit made on the first day of the return period (quarter or year). 1040nr tax form In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. 1040nr tax form In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. 1040nr tax form   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. 1040nr tax form Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. 1040nr tax form In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. 1040nr tax form In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. 1040nr tax form Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. 1040nr tax form Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. 1040nr tax form A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. 1040nr tax form   For more information, visit IRS. 1040nr tax form gov and enter “COBRA” in the search box. 1040nr tax form Prev  Up  Next   Home   More Online Publications