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1040x Tax Forms

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1040x Tax Forms

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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Florida Office of the Attorney General

Website: Florida Office of the Attorney General http://www.seniorsvscrime.com

Address: Florida Office of the Attorney General
PL-01 The Capitol
Tallahassee, FL 32399-1050

Phone Number: 850-414-3990

Toll-free: 1-866-966-7226 (FL) 1-866-966-7226

TTY: 1-800-955-8771 (FL)

Florida Department of Agriculture and Consumer Services

Website: Florida Department of Agriculture and Consumer Services

Address: Florida Department of Agriculture and Consumer Services
Division of Consumer Services
Terry Lee Rhodes Building
2005 Apalachee Pkwy.
Tallahassee, FL 32399-6500

Phone Number: 850-410-3800

Toll-free: 1-800-435-7352 (FL) 1-800-352-9832 (in Spanish)

Florida Department of Financial Services

Website: Florida Department of Financial Services

Address: Florida Department of Financial Services
Division of Consumer Services
200 E. Gaines St.
Tallahassee, FL 32399

Phone Number: 850-413-3089

Toll-free: 1-877-693-5236 (FL)

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Regional Consumer Protection Offices

Tampa Branch- Office of the Attorney General

Website: Tampa Branch- Office of the Attorney General (Consumer protections page)

Address: Tampa Branch- Office of the Attorney General
Consumer Protection Division
Concourse Center 4
3507 E. Frontage Rd., Suite 325
Tampa, FL 33607-1795

Phone Number: 813-287-7950

Ft. Lauderdale Branch- Office of the Attorney General

Website: Ft. Lauderdale Branch- Office of the Attorney General (Consumer protections page)

Address: Ft. Lauderdale Branch- Office of the Attorney General
Consumer Protection Division
110 S.E. 6th St., 9th Floor
Fort Lauderdale, FL 33301-5000

Phone Number: 954-712-4600

Jacksonville Branch- Office of the Attorney General

Website: Jacksonville Branch- Office of the Attorney General (Consumer protections page)

Address: Jacksonville Branch- Office of the Attorney General
Consumer Protection Division
1300 Riverplace Blvd., Suite 405
Jacksonville, FL 32207

Phone Number: 904-348-2720

Orlando Branch- Office of the Attorney General

Website: Orlando Branch- Office of the Attorney General (Consumer protections page)

Address: Orlando Branch- Office of the Attorney General
Consumer Protection Division
135 W. Central Blvd., Suite 1000
Orlando, FL 32801

Phone Number: 407-999-5588

West Palm Beach Branch- Office of the Attorney General

Website: West Palm Beach Branch- Office of the Attorney General

Address: West Palm Beach Branch- Office of the Attorney General
Economic Crimes Division
1515 N. Flagler Dr., Suite 900
West Palm Beach, FL 33401

Phone Number: 561-837-5000

Miami Branch- Office of the Attorney General

Website: Miami Branch- Office of the Attorney General (Consumer protections page)

Address: Miami Branch- Office of the Attorney General
Consumer Protection Division
444 Brickell Ave.
Rivergate Plaza, 5th Floor

Miami, FL 33131

Phone Number: 305-377-5835

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County Consumer Protection Offices

Broward County Permitting, Licensing Consumer Protection Division

Website: Broward County Permitting, Licensing Consumer Protection Division

Address: Broward County Permitting, Licensing Consumer Protection Division
1 N. University Dr., Box 302
Plantation, FL 33324

Phone Number: 954-765-4400

Hillsborough County Consumer Protection Agency

Website: Hillsborough County Consumer Protection Agency

Address: Hillsborough County Consumer Protection Agency
1101 E. 139th Ave.
Tampa, FL 33613

Phone Number: 813-903-3430

Miami-Dade County Consumer Services Department

Website: Miami-Dade County Consumer Services Department

Address: Miami-Dade County Consumer Services Department
Consumer Protection Section
140 W. Flagler St.
Miami, FL 33130

Phone Number: 305-375-3677

Office of the State Attorney for Miami-Dade County

Website: Office of the State Attorney for Miami-Dade County

Address: Office of the State Attorney for Miami-Dade County
Economic Crime Division
1350 N.W. 12 Ave.
Miami, FL 33136-2111

Phone Number: 305-547-0671

Orange County Consumer Fraud Unit

Website: Orange County Consumer Fraud Unit

Address: Orange County Consumer Fraud Unit
415 N. Orange Ave.
Orlando, FL 32801

Phone Number: 407-836-2490

Palm Beach County Consumer Affairs Division

Website: Palm Beach County Consumer Affairs Division

Address: Palm Beach County Consumer Affairs Division
50 S. Military Tr., Suite 201
West Palm Beach, FL 33415

Phone Number: 561-712-6600

Toll-free: 1-888-852-7362 (Boca/Delray/Glades)

Pinellas County Office of Consumer Services

Website: Pinellas County Office of Consumer Services

Address: Pinellas County Office of Consumer Services
631 Chestnut St.
Clearwater, FL 33756

Phone Number: 727-464-6200

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of Financial Regulation

Website: Office of Financial Regulation

Address: Office of Financial Regulation
Division of Financial Institutions
Consumer Assistance Group

200 E. Gaines St.
Tallahassee, FL 32399-0371

Phone Number: 850-487-9687

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Office of Insurance Regulation

Website: Office of Insurance Regulation

Address: Office of Insurance Regulation
200 E. Gaines St.
Tallahassee, FL 32399

Phone Number: 850-413-3140

Toll-free: 1-877-693-5236 (FL)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of Financial Regulation

Website: Office of Financial Regulation

Address: Office of Financial Regulation
Division of Securities
Consumer Assistance Group

200 E. Gaines St.
Tallahassee, FL 32399-0375

Phone Number: 850-487-9687

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
2540 Shumard Oak Blvd.
Tallahassee, FL 32399-0850

Phone Number: 850-413-6100

Toll-free: 1-800-342-3552 (FL)

TTY: 1-800-955-8771

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The 1040x Tax Forms

1040x tax forms Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. 1040x tax forms Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. 1040x tax forms Simplified Method to be used, Who must use the Simplified Method. 1040x tax forms 5% owners, 5% owners. 1040x tax forms A Age 70, Age 70½. 1040x tax forms Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. 1040x tax forms Defined, Annuity. 1040x tax forms Fixed-period, Fixed-period annuities. 1040x tax forms , Fixed-period annuity. 1040x tax forms Guaranteed payments, Guaranteed payments. 1040x tax forms Joint and survivor annuities, Joint and survivor annuities. 1040x tax forms Minimum distributions from, Minimum distributions from an annuity plan. 1040x tax forms Payments under, Annuity payments. 1040x tax forms Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. 1040x tax forms Rollovers, Annuity contracts. 1040x tax forms (see also Rollovers) Single-life, Annuities for a single life. 1040x tax forms , Single-life annuity. 1040x tax forms Starting date of, Annuity starting date defined. 1040x tax forms , Who must use the Simplified Method. 1040x tax forms , Annuity starting before November 19, 1996. 1040x tax forms , Annuity starting date. 1040x tax forms Before November 19, 1996, Annuity starting before November 19, 1996. 1040x tax forms Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. 1040x tax forms Variable annuities, Variable annuities. 1040x tax forms , Variable Annuities, Death benefits. 1040x tax forms Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. 1040x tax forms Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. 1040x tax forms D Death benefits, Death benefits. 1040x tax forms Death of employee, Distributions after the employee's death. 1040x tax forms , Survivors of employees. 1040x tax forms Death of retiree, Survivors of retirees. 1040x tax forms Deductible voluntary employee contributions, Deductible voluntary employee contributions. 1040x tax forms Defined contribution plans, Defined contribution plan. 1040x tax forms Designated Roth accounts Costs, Designated Roth accounts. 1040x tax forms Defined, Designated Roth account. 1040x tax forms Qualified distributions, Designated Roth accounts. 1040x tax forms Rollovers, Designated Roth accounts. 1040x tax forms Disability pensions, Disability pensions. 1040x tax forms , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. 1040x tax forms Early distributions and penalty tax, Payment to you option. 1040x tax forms , Tax on Early Distributions Employer securities, Distributions of employer securities. 1040x tax forms Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. 1040x tax forms , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. 1040x tax forms Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. 1040x tax forms Qualified reservist, Qualified reservist distributions. 1040x tax forms U. 1040x tax forms S. 1040x tax forms savings bonds, Distribution of U. 1040x tax forms S. 1040x tax forms savings bonds. 1040x tax forms Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. 1040x tax forms , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. 1040x tax forms Estate tax, Reduction for federal estate tax. 1040x tax forms Deduction, Estate tax deduction. 1040x tax forms Estimated tax, Estimated tax. 1040x tax forms Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. 1040x tax forms Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. 1040x tax forms F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. 1040x tax forms S. 1040x tax forms savings bonds. 1040x tax forms Fixed-period annuities, Fixed-period annuities. 1040x tax forms , Fixed-period annuity. 1040x tax forms Foreign employment contributions, Foreign employment contributions. 1040x tax forms Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. 1040x tax forms Form 1040/1040A Rollovers, How to report. 1040x tax forms Form 1040X Changing your mind on lump-sum treatment, Changing your mind. 1040x tax forms Form 1099-INT U. 1040x tax forms S. 1040x tax forms savings bonds distributions, Distribution of U. 1040x tax forms S. 1040x tax forms savings bonds. 1040x tax forms Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. 1040x tax forms Exceptions to tax, Exceptions to tax. 1040x tax forms Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. 1040x tax forms Rollovers, How to report. 1040x tax forms Tax-free exchanges, Tax-free exchange reported on Form 1099-R. 1040x tax forms Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. 1040x tax forms Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. 1040x tax forms Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. 1040x tax forms Form RRB-1099-R, Form RRB-1099-R. 1040x tax forms Form W-4P Withholding from retirement plan payments, Choosing no withholding. 1040x tax forms , Nonperiodic distributions. 1040x tax forms Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. 1040x tax forms Frozen deposits, Frozen deposits. 1040x tax forms Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. 1040x tax forms Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. 1040x tax forms H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. 1040x tax forms I In-plan Roth rollovers, In-plan Roth rollovers. 1040x tax forms Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. 1040x tax forms Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. 1040x tax forms J Joint and survivor annuities, Joint and survivor annuities. 1040x tax forms L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. 1040x tax forms Lump-sum distributions, Distributions of employer securities. 1040x tax forms , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. 1040x tax forms Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. 1040x tax forms Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. 1040x tax forms Multiple-lives annuities, Multiple-lives annuity. 1040x tax forms N Net Investment Income Tax, Net investment income tax. 1040x tax forms , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). 1040x tax forms Deferring tax on, Distributions of employer securities. 1040x tax forms Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. 1040x tax forms Loans treated as distributions from, Effect on investment in the contract. 1040x tax forms Nonresident aliens Railroad retirement, Nonresident aliens. 1040x tax forms P Partial rollovers, Partial rollovers. 1040x tax forms Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. 1040x tax forms Disability pensions, Disability pensions. 1040x tax forms , Disability Pensions Types of, Types of pensions and annuities. 1040x tax forms Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. 1040x tax forms Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). 1040x tax forms , Qualified domestic relations order (QDRO). 1040x tax forms Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. 1040x tax forms Qualified employee annuities Defined, Qualified employee annuity. 1040x tax forms Simplified Method to be used, Who must use the Simplified Method. 1040x tax forms Qualified employee plans Defined, Qualified employee plan. 1040x tax forms Simplified Method to be used, Who must use the Simplified Method. 1040x tax forms Qualified plans, Who must use the General Rule. 1040x tax forms (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. 1040x tax forms Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. 1040x tax forms Rollovers, Qualified retirement plan. 1040x tax forms Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. 1040x tax forms R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. 1040x tax forms Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. 1040x tax forms Reemployment, Reemployment. 1040x tax forms Related employers and related plans, Related employers and related plans. 1040x tax forms Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. 1040x tax forms Required beginning date, Required beginning date. 1040x tax forms Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. 1040x tax forms Retirement bonds, Retirement bonds. 1040x tax forms Rollovers, Rollovers, Choosing the right option. 1040x tax forms 20% tax rate on distribution, Eligible rollover distribution. 1040x tax forms Comparison of direct payment vs. 1040x tax forms direct rollover (Table 1), Choosing the right option. 1040x tax forms Direct rollover to another qualified plan, Eligible rollover distribution. 1040x tax forms , Direct rollover option. 1040x tax forms In-plan Roth, In-plan Roth rollovers. 1040x tax forms Nonspouse beneficiary, Rollovers by nonspouse beneficiary. 1040x tax forms Nontaxable amounts, Rollover of nontaxable amounts. 1040x tax forms Notice to recipients of eligible rollover distribution, Written explanation to recipients. 1040x tax forms Property and cash distributed, Property and cash distributed. 1040x tax forms Roth IRAs, Rollovers to Roth IRAs. 1040x tax forms Substitution of other property, Rollovers of property. 1040x tax forms Surviving spouse making, Rollover by surviving spouse. 1040x tax forms S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. 1040x tax forms Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. 1040x tax forms How to use, How to use the Simplified Method. 1040x tax forms Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. 1040x tax forms Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. 1040x tax forms Single-life annuities, Annuities for a single life. 1040x tax forms , Single-life annuity. 1040x tax forms Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. 1040x tax forms Surviving spouse Distribution rules for, Distributions after the employee's death. 1040x tax forms Rollovers by, Rollover by surviving spouse. 1040x tax forms T Tables Comparison of direct payment vs. 1040x tax forms direct rollover (Table 1), Choosing the right option. 1040x tax forms Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. 1040x tax forms Ten percent tax for early withdrawal, Payment to you option. 1040x tax forms , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. 1040x tax forms Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. 1040x tax forms S. 1040x tax forms savings bonds Distribution of, Distribution of U. 1040x tax forms S. 1040x tax forms savings bonds. 1040x tax forms V Variable annuities, Variable annuities. 1040x tax forms , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. 1040x tax 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