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2012 Form 1040 Ez

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2012 Form 1040 Ez

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

Update Feb. 21, 2014

On Feb. 11, 2014, the U.S. Court of Appeals for the District of Columbia Circuit upheld the decision of the lower court in the case of Loving vs. IRS, finding insufficient statutory support for the IRS’ regulation of federal tax return preparers.

Taxpayer reliance on paid tax return preparers and effective tax administration are inextricably linked to quality return preparation. As we assess the scope and impact of the court’s decision and determine our way forward, our focus on improved competency will continue.  

Please continue to check this site for additional information as it becomes available.

Background

On Friday, Jan. 18, 2013, the United States District Court for the District of Columbia enjoined the Internal Revenue Service from enforcing the regulatory requirements for registered tax return preparers. In accordance with this order, tax return preparers covered by this program are not required to complete competency testing or secure continuing education. The ruling does not affect the regulatory practice requirements for CPAs, attorneys, enrolled agents, enrolled retirement plan agents or enrolled actuaries.

On Friday, Feb. 1, 2013, the court modified its order to clarify that the order does not affect the requirement for all paid tax return preparers to obtain a preparer tax identification number (PTIN). Consistent with this modification, the IRS has reopened the online PTIN system. On March 29, 2013, the IRS appealed the district court opinion.

In July 2013, the IRS refunded testing fees to return preparers who tested or were scheduled to test on or after Jan. 18, 2013 (the date the registered tax return preparer test was enjoined). No decisions have been made about additional refunds related to registered tax return preparer regulations at this time.

 

 

Page Last Reviewed or Updated: 05-Mar-2014

The 2012 Form 1040 Ez

2012 form 1040 ez 10. 2012 form 1040 ez   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. 2012 form 1040 ez The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. 2012 form 1040 ez Definition of indoor tanning services. 2012 form 1040 ez   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. 2012 form 1040 ez The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). 2012 form 1040 ez See regulations section 49. 2012 form 1040 ez 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. 2012 form 1040 ez File Form 720. 2012 form 1040 ez   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. 2012 form 1040 ez If the tax is not collected for any reason, the collector is liable for the tax. 2012 form 1040 ez The collector is not required to make semimonthly deposits of the tax. 2012 form 1040 ez Prev  Up  Next   Home   More Online Publications