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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Amend 2009 Tax Return Online

2012.taxhowFile Back TaxesNeed To File 2010 TaxesAmended Federal Tax Return1040ez Instruction BookletIrs Problems1040 Ez Efile2012 Tax Preparation Software FreeSchedule C Ez Form1040ez 2013 File OnlineExample Of Form 1040x Amended Tax ReturnFree State Federal Tax FilingFiling Amended Tax ReturnH&r Block Free Tax File1040ez Tax Form And BookletIrs Free State File Tax ReturnState Income TaxTax Forms Download Ez 1040State Of Louisiana Amended Return Form 1040xFree 2012 Tax SoftwarePrint Free 1040ez Tax FormFree File Fillable Forms 2012Irs Gov Forms 1040xHow To Do Your TaxesH And R BlockTax Amendment Form 2013Ez State Tax Form1040ez Tax Return Forms 2013Turbotax 1040ezFile 1040x Online FreeFederal Tax Form 1040ez40 Ez FormAmended 2012 Tax ReturnFree E File 20101040x Tax Form 2011How To File Student TaxesIrs 2012 Taxes Questions2008 Tax Software Free DownloadFree State File Tax Return2009 Form 1040 Ez

Amend 2009 Tax Return Online

Amend 2009 tax return online Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. Amend 2009 tax return online B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. Amend 2009 tax return online C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. Amend 2009 tax return online Copyrights, Copyrights. Amend 2009 tax return online Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. Amend 2009 tax return online Capitalized costs, Activities subject to the rules. Amend 2009 tax return online , Deducting vs. Amend 2009 tax return online Capitalizing Costs Loans, low or no interest, Loans with low or no interest. Amend 2009 tax return online Real estate taxes, Real estate taxes. Amend 2009 tax return online Real property, Real Property Settlement costs (fees), Settlement costs. Amend 2009 tax return online D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. Amend 2009 tax return online Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). Amend 2009 tax return online Franchises, Franchises, trademarks, and trade names. Amend 2009 tax return online Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. Amend 2009 tax return online M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. Amend 2009 tax return online Points, Points. Amend 2009 tax return online Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. Amend 2009 tax return online Real property, Real Property S Settlement costs (fees), Settlement costs. Amend 2009 tax return online Special-use valuation, Special-use valuation. Amend 2009 tax return online Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. Amend 2009 tax return online T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. Amend 2009 tax return online Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. Amend 2009 tax return online Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. Amend 2009 tax return online Exceptions, Exceptions. Amend 2009 tax return online Prev  Up     Home   More Online Publications
Español

"Slamming" occurs when a phone company illegally switches your phone service without your permission. If you notice a different company name on your bill or see phone charges that are higher than normal, take action:

  • Contact the company that slammed you and ask to be switched back to your original company. Tell the company you are exercising your right to refuse to pay any charges.
  • Report the problem to your original company and ask to be enrolled in your previous calling plan. If you're unable to resolve your complaint, contact the FCC.

"Cramming" occurs when companies add charges to your telephone bill without your permission. These charges may be for services such as voice mail, ringtones, or club memberships. You may not notice these monthly charges because they are relatively small, $5 to $30, and look like your regular phone charges.

Take These Steps to Avoid Slammers and Crammers:

  • Block changes to your phone service. Ask your telephone service provider if they offer a blocking service, which usually requires the company to notify you before making any changes to your service.
  • Read the fine print on contest entry forms and coupons. You could be agreeing to switch your phone service or buy optional services.
  • Watch out for impostors. Companies could falsely claim to be your regular phone company and offer some type of discount plan or change in billing. They might also say they are taking a survey or pretend to be a government agency.
  • Beware of "negative option notices". You can be switched or signed up for optional services unless you say "NO" to telemarketers.
  • Examine your telephone bill carefully, including pages that show the details, and look for suspicious charges.

Your phone service cannot be shut off for refusal to pay for unauthorized services. For help, contact your local or state consumer protection agency, state public utilities commission, or the FCC.

Beware: Caller ID Spoofing

Scammers have adopted the practice of Caller ID spoofing to obtain personal information from consumers. In this fraud, someone calls you using a false name and phone number for the Caller ID screen. During the call, the scammer describes an urgent scenario, such as the cancellation of an account. The caller may say you can avoid the cancellation if you provide your bank account or credit card number to pay the company. If you give the sensitive information, he can use it to steal your identity, or use your bank accounts.
You can prevent being a victim of caller ID spoofing. Don’t give out personal information on an incoming call. Hang up and call the customer service phone number printed on your statement, the company’s website or in the phonebook.
Report caller ID spoofers to the Federal Communications Commission online or 1-888-225-5322.

Beware: GPS Enabled Apps on Your Mobile Phone

GPS enabled apps on mobile phones make it easy to share your fun adventures through social media. Some apps let others know your general vicinity, while others allow you to virtually “check in” at your favorite places so that you can earn free merchandise. Beware: this same information in the wrong hands can make you vulnerable to stalking, home burglary, or worse. Take advantage of the privacy settings on these apps and only share your location with people that you know and trust.

The Amend 2009 Tax Return Online

Amend 2009 tax return online Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Amend 2009 tax return online Exemption from withholding. Amend 2009 tax return online 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. Amend 2009 tax return online When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Amend 2009 tax return online S. Amend 2009 tax return online 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. Amend 2009 tax return online Children's benefits. Amend 2009 tax return online   The rules in this publication apply to benefits received by children. Amend 2009 tax return online See Who is taxed , later. Amend 2009 tax return online The SSA issues Form SSA-1099 and Form SSA-1042S. Amend 2009 tax return online The RRB issues Form RRB-1099 and Form RRB-1042S. Amend 2009 tax return online These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Amend 2009 tax return online You may receive more than one of these forms for the same tax year. Amend 2009 tax return online See the Appendix at the end of this publication for more information. Amend 2009 tax return online Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Amend 2009 tax return online The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Amend 2009 tax return online 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. Amend 2009 tax return online 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. Amend 2009 tax return online Figuring total income. Amend 2009 tax return online   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Amend 2009 tax return online If the total is more than your base amount, part of your benefits may be taxable. Amend 2009 tax return online   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. Amend 2009 tax return online 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. Amend 2009 tax return online 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. Amend 2009 tax return online If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Amend 2009 tax return online Base amount. Amend 2009 tax return online   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. Amend 2009 tax return online Worksheet A. Amend 2009 tax return online   You can use Worksheet A to figure the amount of income to compare with your base amount. Amend 2009 tax return online This is a quick way to check whether some of your benefits may be taxable. Amend 2009 tax return online     Worksheet A. Amend 2009 tax return online A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Amend 2009 tax return online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Amend 2009 tax return online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Amend 2009 tax return online (If you received more than one form, combine the amounts from box 5 and enter the total. Amend 2009 tax return online ) A. Amend 2009 tax return online   Note. Amend 2009 tax return online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Amend 2009 tax return online B. Amend 2009 tax return online Enter one-half of the amount on line A B. Amend 2009 tax return online   C. Amend 2009 tax return online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Amend 2009 tax return online   D. Amend 2009 tax return online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Amend 2009 tax return online   E. Amend 2009 tax return online Add lines B, C, and D E. Amend 2009 tax return online   Note. Amend 2009 tax return online Compare the amount on line E to your base amount for your filing status. Amend 2009 tax return online 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. Amend 2009 tax return online If the amount on line E is more than your base amount, some of your benefits may be taxable. Amend 2009 tax return online You need to complete Worksheet 1, shown later. Amend 2009 tax return online 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 . Amend 2009 tax return online   Example. Amend 2009 tax return online You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Amend 2009 tax return online In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Amend 2009 tax return online Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Amend 2009 tax return online You also received a taxable pension of $22,800 and interest income of $500. Amend 2009 tax return online You did not have any tax-exempt interest income. Amend 2009 tax return online 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. Amend 2009 tax return online   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. Amend 2009 tax return online     Filled-in Worksheet A. Amend 2009 tax return online A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Amend 2009 tax return online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Amend 2009 tax return online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Amend 2009 tax return online (If you received more than one form, combine the amounts from box 5 and enter the total. Amend 2009 tax return online ) A. Amend 2009 tax return online $11,000 Note. Amend 2009 tax return online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Amend 2009 tax return online B. Amend 2009 tax return online Enter one-half of the amount on line A B. Amend 2009 tax return online 5,500 C. Amend 2009 tax return online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Amend 2009 tax return online 23,300 D. Amend 2009 tax return online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Amend 2009 tax return online -0- E. Amend 2009 tax return online Add lines B, C, and D E. Amend 2009 tax return online $28,800 Note. Amend 2009 tax return online Compare the amount on line E to your base amount for your filing status. Amend 2009 tax return online 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. Amend 2009 tax return online If the amount on line E is more than your base amount, some of your benefits may be taxable. Amend 2009 tax return online You need to complete Worksheet 1, shown later. Amend 2009 tax return online 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 . Amend 2009 tax return online   Who is taxed. Amend 2009 tax return online   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. Amend 2009 tax return online 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. Amend 2009 tax return online 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. Amend 2009 tax return online Repayment of benefits. Amend 2009 tax return online   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Amend 2009 tax return online It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Amend 2009 tax return online If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Amend 2009 tax return online   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Amend 2009 tax return online Your repayments are shown in box 4. Amend 2009 tax return online The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Amend 2009 tax return online Use the amount in box 5 to figure whether any of your benefits are taxable. Amend 2009 tax return online Example. Amend 2009 tax return online In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Amend 2009 tax return online In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Amend 2009 tax return online During 2013, you repaid $500 to SSA. Amend 2009 tax return online The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Amend 2009 tax return online The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Amend 2009 tax return online Tax withholding and estimated tax. Amend 2009 tax return online   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. Amend 2009 tax return online If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Amend 2009 tax return online   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. Amend 2009 tax return online For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Amend 2009 tax return online U. Amend 2009 tax return online S. Amend 2009 tax return online citizens residing abroad. Amend 2009 tax return online   U. Amend 2009 tax return online S. Amend 2009 tax return online citizens who are residents of the following countries are exempt from U. Amend 2009 tax return online S. Amend 2009 tax return online tax on their benefits. Amend 2009 tax return online Canada. Amend 2009 tax return online Egypt. Amend 2009 tax return online Germany. Amend 2009 tax return online Ireland. Amend 2009 tax return online Israel. Amend 2009 tax return online Italy. Amend 2009 tax return online (You must also be a citizen of Italy for the exemption to apply. Amend 2009 tax return online ) Romania. Amend 2009 tax return online United Kingdom. Amend 2009 tax return online   The SSA will not withhold U. Amend 2009 tax return online S. Amend 2009 tax return online tax from your benefits if you are a U. Amend 2009 tax return online S. Amend 2009 tax return online citizen. Amend 2009 tax return online   The RRB will withhold U. Amend 2009 tax return online S. Amend 2009 tax return online tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Amend 2009 tax return online 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. Amend 2009 tax return online Contact the RRB to get this form. Amend 2009 tax return online Lawful permanent residents. Amend 2009 tax return online   For U. Amend 2009 tax return online S. Amend 2009 tax return online 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. Amend 2009 tax return online Social security benefits paid to a green card holder are not subject to 30% withholding. Amend 2009 tax return online 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. Amend 2009 tax return online SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Amend 2009 tax return online 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. Amend 2009 tax return online 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. Amend 2009 tax return online S. Amend 2009 tax return online lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Amend 2009 tax return online I am filing a U. Amend 2009 tax return online S. Amend 2009 tax return online income tax return for the tax year as a resident alien reporting all of my worldwide income. Amend 2009 tax return online I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Amend 2009 tax return online ” Nonresident aliens. Amend 2009 tax return online   A nonresident alien is an individual who is not a citizen or resident of the United States. Amend 2009 tax return online If you are a nonresident alien, the rules discussed in this publication do not apply to you. Amend 2009 tax return online Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Amend 2009 tax return online You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Amend 2009 tax return online These forms will also show the tax rate and the amount of tax withheld from your benefits. Amend 2009 tax return online   Under tax treaties with the following countries, residents of these countries are exempt from U. Amend 2009 tax return online S. Amend 2009 tax return online tax on their benefits. Amend 2009 tax return online Canada. Amend 2009 tax return online Egypt. Amend 2009 tax return online Germany. Amend 2009 tax return online Ireland. Amend 2009 tax return online Israel. Amend 2009 tax return online Italy. Amend 2009 tax return online Japan. Amend 2009 tax return online Romania. Amend 2009 tax return online United Kingdom. Amend 2009 tax return online   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Amend 2009 tax return online S. Amend 2009 tax return online tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Amend 2009 tax return online   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Amend 2009 tax return online   For more information on whether you are a nonresident alien, see Publication 519, U. Amend 2009 tax return online S. Amend 2009 tax return online Tax Guide for Aliens. Amend 2009 tax return online Exemption from withholding. Amend 2009 tax return online   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. Amend 2009 tax return online S. Amend 2009 tax return online tax from your benefits. Amend 2009 tax return online   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. Amend 2009 tax return online Contact the RRB to get this form. Amend 2009 tax return online Canadian or German social security benefits paid to U. Amend 2009 tax return online S. Amend 2009 tax return online residents. Amend 2009 tax return online   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Amend 2009 tax return online S. Amend 2009 tax return online residents are treated for U. Amend 2009 tax return online S. Amend 2009 tax return online income tax purposes as if they were paid under the social security legislation of the United States. Amend 2009 tax return online If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Amend 2009 tax return online How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Amend 2009 tax return online You cannot use Form 1040EZ. Amend 2009 tax return online Reporting on Form 1040. Amend 2009 tax return online   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. Amend 2009 tax return online 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. Amend 2009 tax return online Reporting on Form 1040A. Amend 2009 tax return online   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. Amend 2009 tax return online 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. Amend 2009 tax return online Benefits not taxable. Amend 2009 tax return online   If you are filing Form 1040EZ, do not report any benefits on your tax return. Amend 2009 tax return online 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. Amend 2009 tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Amend 2009 tax return online 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. Amend 2009 tax return online 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. Amend 2009 tax return online Generally, the higher that total amount, the greater the taxable part of your benefits. Amend 2009 tax return online Maximum taxable part. Amend 2009 tax return online   Generally, up to 50% of your benefits will be taxable. Amend 2009 tax return online However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Amend 2009 tax return online 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). Amend 2009 tax return online You are married filing separately and lived with your spouse at any time during 2013. Amend 2009 tax return online Which worksheet to use. Amend 2009 tax return online   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Amend 2009 tax return online You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Amend 2009 tax return online You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Amend 2009 tax return online 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. Amend 2009 tax return online Situation (1) does not apply and you take an exclusion for interest from qualified U. Amend 2009 tax return online S. Amend 2009 tax return online 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. Amend 2009 tax return online In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Amend 2009 tax return online You received a lump-sum payment for an earlier year. Amend 2009 tax return online In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Amend 2009 tax return online See Lump-Sum Election , later. Amend 2009 tax return online Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Amend 2009 tax return online Filled-in Worksheet 1. Amend 2009 tax return online 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. Amend 2009 tax return online 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). Amend 2009 tax return online None of your benefits are taxable for 2013. Amend 2009 tax return online For more information, see Repayments More Than Gross Benefits . Amend 2009 tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Amend 2009 tax return online S. Amend 2009 tax return online 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. Amend 2009 tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Amend 2009 tax return online 1. Amend 2009 tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Amend 2009 tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Amend 2009 tax return online $5,980         2. Amend 2009 tax return online Enter one-half of line 1 2. Amend 2009 tax return online 2,990     3. Amend 2009 tax return online 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. Amend 2009 tax return online 28,990     4. Amend 2009 tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Amend 2009 tax return online -0-     5. Amend 2009 tax return online 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. Amend 2009 tax return online -0-     6. Amend 2009 tax return online Combine lines 2, 3, 4, and 5 6. Amend 2009 tax return online 31,980     7. Amend 2009 tax return online 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. Amend 2009 tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Amend 2009 tax return online -0-     8. Amend 2009 tax return online Is the amount on line 7 less than the amount on line 6?             No. Amend 2009 tax return online None of your social security benefits are taxable. Amend 2009 tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Amend 2009 tax return online             Yes. Amend 2009 tax return online Subtract line 7 from line 6 8. Amend 2009 tax return online 31,980     9. Amend 2009 tax return online 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. Amend 2009 tax return online 25,000       Note. Amend 2009 tax return online 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% (. Amend 2009 tax return online 85) and enter the result on line 17. Amend 2009 tax return online Then go to line 18. Amend 2009 tax return online         10. Amend 2009 tax return online Is the amount on line 9 less than the amount on line 8?             No. Amend 2009 tax return online None of your benefits are taxable. Amend 2009 tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Amend 2009 tax return online 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. Amend 2009 tax return online             Yes. Amend 2009 tax return online Subtract line 9 from line 8 10. Amend 2009 tax return online 6,980     11. Amend 2009 tax return online 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. Amend 2009 tax return online 9,000     12. Amend 2009 tax return online Subtract line 11 from line 10. Amend 2009 tax return online If zero or less, enter -0- 12. Amend 2009 tax return online -0-     13. Amend 2009 tax return online Enter the smaller of line 10 or line 11 13. Amend 2009 tax return online 6,980     14. Amend 2009 tax return online Enter one-half of line 13 14. Amend 2009 tax return online 3,490     15. Amend 2009 tax return online Enter the smaller of line 2 or line 14 15. Amend 2009 tax return online 2,990     16. Amend 2009 tax return online Multiply line 12 by 85% (. Amend 2009 tax return online 85). Amend 2009 tax return online If line 12 is zero, enter -0- 16. Amend 2009 tax return online -0-     17. Amend 2009 tax return online Add lines 15 and 16 17. Amend 2009 tax return online 2,990     18. Amend 2009 tax return online Multiply line 1 by 85% (. Amend 2009 tax return online 85) 18. Amend 2009 tax return online 5,083     19. Amend 2009 tax return online Taxable benefits. Amend 2009 tax return online Enter the smaller of line 17 or line 18. Amend 2009 tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Amend 2009 tax return online $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. Amend 2009 tax return online         Example 1. Amend 2009 tax return online George White is single and files Form 1040 for 2013. Amend 2009 tax return online 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. Amend 2009 tax return online He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Amend 2009 tax return online   To figure his taxable benefits, George completes Worksheet 1, shown below. Amend 2009 tax return online On line 20a of his Form 1040, George enters his net benefits of $5,980. Amend 2009 tax return online On line 20b, he enters his taxable benefits of $2,990. Amend 2009 tax return online Example 2. Amend 2009 tax return online Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Amend 2009 tax return online Ray is retired and received a fully taxable pension of $15,500. Amend 2009 tax return online He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Amend 2009 tax return online Alice worked during the year and had wages of $14,000. Amend 2009 tax return online She made a deductible payment to her IRA account of $1,000. Amend 2009 tax return online Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Amend 2009 tax return online They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Amend 2009 tax return online They find none of Ray's social security benefits are taxable. Amend 2009 tax return online On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Amend 2009 tax return online Filled-in Worksheet 1. Amend 2009 tax return online 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. Amend 2009 tax return online 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). Amend 2009 tax return online None of your benefits are taxable for 2013. Amend 2009 tax return online For more information, see Repayments More Than Gross Benefits . Amend 2009 tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Amend 2009 tax return online S. Amend 2009 tax return online 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. Amend 2009 tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Amend 2009 tax return online 1. Amend 2009 tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Amend 2009 tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Amend 2009 tax return online $5,600         2. Amend 2009 tax return online Enter one-half of line 1 2. Amend 2009 tax return online 2,800     3. Amend 2009 tax return online 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. Amend 2009 tax return online 29,750     4. Amend 2009 tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Amend 2009 tax return online -0-     5. Amend 2009 tax return online 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. Amend 2009 tax return online -0-     6. Amend 2009 tax return online Combine lines 2, 3, 4, and 5 6. Amend 2009 tax return online 32,550     7. Amend 2009 tax return online 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. Amend 2009 tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Amend 2009 tax return online 1,000     8. Amend 2009 tax return online Is the amount on line 7 less than the amount on line 6?             No. Amend 2009 tax return online None of your social security benefits are taxable. Amend 2009 tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Amend 2009 tax return online             Yes. Amend 2009 tax return online Subtract line 7 from line 6 8. Amend 2009 tax return online 31,550     9. Amend 2009 tax return online 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. Amend 2009 tax return online 32,000       Note. Amend 2009 tax return online 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% (. Amend 2009 tax return online 85) and enter the result on line 17. Amend 2009 tax return online Then go to line 18. Amend 2009 tax return online         10. Amend 2009 tax return online Is the amount on line 9 less than the amount on line 8?             No. Amend 2009 tax return online None of your benefits are taxable. Amend 2009 tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Amend 2009 tax return online 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. Amend 2009 tax return online             Yes. Amend 2009 tax return online Subtract line 9 from line 8 10. Amend 2009 tax return online       11. Amend 2009 tax return online 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. Amend 2009 tax return online       12. Amend 2009 tax return online Subtract line 11 from line 10. Amend 2009 tax return online If zero or less, enter -0- 12. Amend 2009 tax return online       13. Amend 2009 tax return online Enter the smaller of line 10 or line 11 13. Amend 2009 tax return online       14. Amend 2009 tax return online Enter one-half of line 13 14. Amend 2009 tax return online       15. Amend 2009 tax return online Enter the smaller of line 2 or line 14 15. Amend 2009 tax return online       16. Amend 2009 tax return online Multiply line 12 by 85% (. Amend 2009 tax return online 85). Amend 2009 tax return online If line 12 is zero, enter -0- 16. Amend 2009 tax return online       17. Amend 2009 tax return online Add lines 15 and 16 17. Amend 2009 tax return online       18. Amend 2009 tax return online Multiply line 1 by 85% (. Amend 2009 tax return online 85) 18. Amend 2009 tax return online       19. Amend 2009 tax return online Taxable benefits. Amend 2009 tax return online Enter the smaller of line 17 or line 18. Amend 2009 tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Amend 2009 tax return online         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. Amend 2009 tax return online         Example 3. Amend 2009 tax return online Joe and Betty Johnson file a joint return on Form 1040 for 2013. Amend 2009 tax return online Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Amend 2009 tax return online Joe's Form RRB-1099 shows $10,000 in box 5. Amend 2009 tax return online Betty is a retired government worker and received a fully taxable pension of $38,000. Amend 2009 tax return online They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Amend 2009 tax return online S. Amend 2009 tax return online savings bond. Amend 2009 tax return online The savings bond interest qualified for the exclusion. Amend 2009 tax return online They figure their taxable benefits by completing Worksheet 1 below. Amend 2009 tax return online Because they have qualified U. Amend 2009 tax return online S. Amend 2009 tax return online 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. Amend 2009 tax return online On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Amend 2009 tax return online 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. Amend 2009 tax return online (See Maximum taxable part under How Much Is Taxable earlier. Amend 2009 tax return online ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Amend 2009 tax return online Filled-in Worksheet 1. Amend 2009 tax return online 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. Amend 2009 tax return online 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). Amend 2009 tax return online None of your benefits are taxable for 2013. Amend 2009 tax return online For more information, see Repayments More Than Gross Benefits . Amend 2009 tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Amend 2009 tax return online S. Amend 2009 tax return online 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. Amend 2009 tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Amend 2009 tax return online 1. Amend 2009 tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Amend 2009 tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Amend 2009 tax return online $10,000         2. Amend 2009 tax return online Enter one-half of line 1 2. Amend 2009 tax return online 5,000     3. Amend 2009 tax return online 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. Amend 2009 tax return online 40,500     4. Amend 2009 tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Amend 2009 tax return online -0-     5. Amend 2009 tax return online 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. Amend 2009 tax return online -0-     6. Amend 2009 tax return online Combine lines 2, 3, 4, and 5 6. Amend 2009 tax return online 45,500     7. Amend 2009 tax return online 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. Amend 2009 tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Amend 2009 tax return online -0-     8. Amend 2009 tax return online Is the amount on line 7 less than the amount on line 6?             No. Amend 2009 tax return online None of your social security benefits are taxable. Amend 2009 tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Amend 2009 tax return online             Yes. Amend 2009 tax return online Subtract line 7 from line 6 8. Amend 2009 tax return online 45,500     9. Amend 2009 tax return online 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. Amend 2009 tax return online 32,000       Note. Amend 2009 tax return online 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% (. Amend 2009 tax return online 85) and enter the result on line 17. Amend 2009 tax return online Then go to line 18. Amend 2009 tax return online         10. Amend 2009 tax return online Is the amount on line 9 less than the amount on line 8?             No. Amend 2009 tax return online None of your benefits are taxable. Amend 2009 tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Amend 2009 tax return online 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. Amend 2009 tax return online             Yes. Amend 2009 tax return online Subtract line 9 from line 8 10. Amend 2009 tax return online 13,500     11. Amend 2009 tax return online 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. Amend 2009 tax return online 12,000     12. Amend 2009 tax return online Subtract line 11 from line 10. Amend 2009 tax return online If zero or less, enter -0- 12. Amend 2009 tax return online 1,500     13. Amend 2009 tax return online Enter the smaller of line 10 or line 11 13. Amend 2009 tax return online 12,000     14. Amend 2009 tax return online Enter one-half of line 13 14. Amend 2009 tax return online 6,000     15. Amend 2009 tax return online Enter the smaller of line 2 or line 14 15. Amend 2009 tax return online 5,000     16. Amend 2009 tax return online Multiply line 12 by 85% (. Amend 2009 tax return online 85). Amend 2009 tax return online If line 12 is zero, enter -0- 16. Amend 2009 tax return online 1,275     17. Amend 2009 tax return online Add lines 15 and 16 17. Amend 2009 tax return online 6,275     18. Amend 2009 tax return online Multiply line 1 by 85% (. Amend 2009 tax return online 85) 18. Amend 2009 tax return online 8,500     19. Amend 2009 tax return online Taxable benefits. Amend 2009 tax return online Enter the smaller of line 17 or line 18. Amend 2009 tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Amend 2009 tax return online $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. Amend 2009 tax return online         Filled-in Worksheet 1. Amend 2009 tax return online 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. Amend 2009 tax return online 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). Amend 2009 tax return online None of your benefits are taxable for 2013. Amend 2009 tax return online For more information, see Repayments More Than Gross Benefits . Amend 2009 tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Amend 2009 tax return online S. Amend 2009 tax return online 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. Amend 2009 tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Amend 2009 tax return online 1. Amend 2009 tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Amend 2009 tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Amend 2009 tax return online $4,000         2. Amend 2009 tax return online Enter one-half of line 1 2. Amend 2009 tax return online 2,000     3. Amend 2009 tax return online 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. Amend 2009 tax return online 8,000     4. Amend 2009 tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Amend 2009 tax return online -0-     5. Amend 2009 tax return online 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. Amend 2009 tax return online -0-     6. Amend 2009 tax return online Combine lines 2, 3, 4, and 5 6. Amend 2009 tax return online 10,000     7. Amend 2009 tax return online 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. Amend 2009 tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Amend 2009 tax return online -0-     8. Amend 2009 tax return online Is the amount on line 7 less than the amount on line 6?             No. Amend 2009 tax return online None of your social security benefits are taxable. Amend 2009 tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Amend 2009 tax return online             Yes. Amend 2009 tax return online Subtract line 7 from line 6 8. Amend 2009 tax return online 10,000     9. Amend 2009 tax return online 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. Amend 2009 tax return online         Note. Amend 2009 tax return online 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% (. Amend 2009 tax return online 85) and enter the result on line 17. Amend 2009 tax return online Then go to line 18. Amend 2009 tax return online         10. Amend 2009 tax return online Is the amount on line 9 less than the amount on line 8?             No. Amend 2009 tax return online None of your benefits are taxable. Amend 2009 tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Amend 2009 tax return online 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. Amend 2009 tax return online             Yes. Amend 2009 tax return online Subtract line 9 from line 8 10. Amend 2009 tax return online       11. Amend 2009 tax return online 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. Amend 2009 tax return online       12. Amend 2009 tax return online Subtract line 11 from line 10. Amend 2009 tax return online If zero or less, enter -0- 12. Amend 2009 tax return online       13. Amend 2009 tax return online Enter the smaller of line 10 or line 11 13. Amend 2009 tax return online       14. Amend 2009 tax return online Enter one-half of line 13 14. Amend 2009 tax return online       15. Amend 2009 tax return online Enter the smaller of line 2 or line 14 15. Amend 2009 tax return online       16. Amend 2009 tax return online Multiply line 12 by 85% (. Amend 2009 tax return online 85). Amend 2009 tax return online If line 12 is zero, enter -0- 16. Amend 2009 tax return online       17. Amend 2009 tax return online Add lines 15 and 16 17. Amend 2009 tax return online 8,500     18. Amend 2009 tax return online Multiply line 1 by 85% (. Amend 2009 tax return online 85) 18. Amend 2009 tax return online 3,400     19. Amend 2009 tax return online Taxable benefits. Amend 2009 tax return online Enter the smaller of line 17 or line 18. Amend 2009 tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Amend 2009 tax return online $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. Amend 2009 tax return online         Example 4. Amend 2009 tax return online Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Amend 2009 tax return online Bill earned $8,000 during 2013. Amend 2009 tax return online The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). Amend 2009 tax return online Bill figures his taxable benefits by completing Worksheet 1 below. Amend 2009 tax return online 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. Amend 2009 tax return online See How Much Is Taxable earlier. Amend 2009 tax return online Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Amend 2009 tax return online 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. Amend 2009 tax return online 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. Amend 2009 tax return online No part of the lump-sum death benefit is subject to tax. Amend 2009 tax return online Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Amend 2009 tax return online 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. Amend 2009 tax return online You can elect this method if it lowers your taxable benefits. Amend 2009 tax return online 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. Amend 2009 tax return online Then you subtract any taxable benefits for that year that you previously reported. Amend 2009 tax return online The remainder is the taxable part of the lump-sum payment. Amend 2009 tax return online Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Amend 2009 tax return online Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Amend 2009 tax return online Do not file an amended return for the earlier year. Amend 2009 tax return online Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Amend 2009 tax return online Complete Worksheet 1 in this publication. Amend 2009 tax return online Complete Worksheet 2 and Worksheet 3 as appropriate. Amend 2009 tax return online Use Worksheet 2 if your lump-sum payment was for a year after 1993. Amend 2009 tax return online Use Worksheet 3 if it was for 1993 or an earlier year. Amend 2009 tax return online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Amend 2009 tax return online Complete Worksheet 4. Amend 2009 tax return online Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Amend 2009 tax return online 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. Amend 2009 tax return online Making the election. Amend 2009 tax return online   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. Amend 2009 tax return online Do not attach the completed worksheets to your return. Amend 2009 tax return online Keep them with your records. Amend 2009 tax return online    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. Amend 2009 tax return online Lump-sum payment reported on Form SSA-1099 or RRB-1099. Amend 2009 tax return online   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. Amend 2009 tax return online That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Amend 2009 tax return online The form will also show the year (or years) the payment is for. Amend 2009 tax return online However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Amend 2009 tax return online You must contact the RRB for a breakdown by year for any amount shown in box 9. Amend 2009 tax return online Example Jane Jackson is single. Amend 2009 tax return online In 2012 she applied for social security disability benefits but was told she was ineligible. Amend 2009 tax return online She appealed the decision and won. Amend 2009 tax return online In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. Amend 2009 tax return online Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Amend 2009 tax return online Jane's other income for 2012 and 2013 is as follows. Amend 2009 tax return online   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. Amend 2009 tax return online She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Amend 2009 tax return online Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Amend 2009 tax return online She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Amend 2009 tax return online She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Amend 2009 tax return online After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Amend 2009 tax return online Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Amend 2009 tax return online To do this, she prints “LSE” to the left of Form 1040, line 20a. Amend 2009 tax return online She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Amend 2009 tax return online Jane's filled-in worksheets (1, 2, and 4) follow. Amend 2009 tax return online Jane Jackson's Filled-in Worksheet 1. Amend 2009 tax return online 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. Amend 2009 tax return online 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). Amend 2009 tax return online None of your benefits are taxable for 2013. Amend 2009 tax return online For more information, see Repayments More Than Gross Benefits . Amend 2009 tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Amend 2009 tax return online S. Amend 2009 tax return online 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. Amend 2009 tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Amend 2009 tax return online 1. Amend 2009 tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Amend 2009 tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Amend 2009 tax return online $11,000         2. Amend 2009 tax return online Enter one-half of line 1 2. Amend 2009 tax return online 5,500     3. Amend 2009 tax return online 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. Amend 2009 tax return online 25,500     4. Amend 2009 tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Amend 2009 tax return online -0-     5. Amend 2009 tax return online 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. Amend 2009 tax return online -0-     6. Amend 2009 tax return online Combine lines 2, 3, 4, and 5 6. Amend 2009 tax return online 31,000     7. Amend 2009 tax return online 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. Amend 2009 tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Amend 2009 tax return online -0-     8. Amend 2009 tax return online Is the amount on line 7 less than the amount on line 6?             No. Amend 2009 tax return online None of your social security benefits are taxable. Amend 2009 tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Amend 2009 tax return online             Yes. Amend 2009 tax return online Subtract line 7 from line 6 8. Amend 2009 tax return online 31,000     9. Amend 2009 tax return online 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. Amend 2009 tax return online 25,000       Note. Amend 2009 tax return online 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% (. Amend 2009 tax return online 85) and enter the result on line 17. Amend 2009 tax return online Then go to line 18. Amend 2009 tax return online         10. Amend 2009 tax return online Is the amount on line 9 less than the amount on line 8?             No. Amend 2009 tax return online None of your benefits are taxable. Amend 2009 tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Amend 2009 tax return online 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. Amend 2009 tax return online             Yes. Amend 2009 tax return online Subtract line 9 from line 8 10. Amend 2009 tax return online 6,000     11. Amend 2009 tax return online 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. Amend 2009 tax return online 9,000     12. Amend 2009 tax return online Subtract line 11 from line 10. Amend 2009 tax return online If zero or less, enter -0- 12. Amend 2009 tax return online -0-     13. Amend 2009 tax return online Enter the smaller of line 10 or line 11 13. Amend 2009 tax return online 6,000     14. Amend 2009 tax return online Enter one-half of line 13 14. Amend 2009 tax return online 3,000     15. Amend 2009 tax return online Enter the smaller of line 2 or line 14 15. Amend 2009 tax return online 3,000     16. Amend 2009 tax return online Multiply line 12 by 85% (. Amend 2009 tax return online 85). Amend 2009 tax return online If line 12 is zero, enter -0- 16. Amend 2009 tax return online -0-     17. Amend 2009 tax return online Add lines 15 and 16 17. Amend 2009 tax return online 3,000     18. Amend 2009 tax return online Multiply line 1 by 85% (. Amend 2009 tax return online 85) 18. Amend 2009 tax return online 9,350     19. Amend 2009 tax return online Taxable benefits. Amend 2009 tax return online Enter the smaller of line 17 or line 18. Amend 2009 tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Amend 2009 tax return online $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. Amend 2009 tax return online         Jane Jackson's Filled-in Worksheet 2. Amend 2009 tax return online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Amend 2009 tax return online 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. Amend 2009 tax return online $2,000           Note. Amend 2009 tax return online If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Amend 2009 tax return online Otherwise, go on to line 2. Amend 2009 tax return online             2. Amend 2009 tax return online Enter one-half of line 1 2. Amend 2009 tax return online 1,000   3. Amend 2009 tax return online Enter your adjusted gross income for the earlier year 3. Amend 2009 tax return online 23,000   4. Amend 2009 tax return online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Amend 2009 tax return online S. Amend 2009 tax return online 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. Amend 2009 tax return online -0-   5. Amend 2009 tax return online Enter any tax-exempt interest received in the earlier year 5. Amend 2009 tax return online -0-   6. Amend 2009 tax return online Add lines 2 through 5 6. Amend 2009 tax return online 24,000   7. Amend 2009 tax return online Enter your taxable benefits for the earlier year that you previously reported 7. Amend 2009 tax return online -0-   8. Amend 2009 tax return online Subtract line 7 from line 6 8. Amend 2009 tax return online 24,000   9. Amend 2009 tax return online 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. Amend 2009 tax return online 25,000     Note. Amend 2009 tax return online 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% (. Amend 2009 tax return online 85) and enter the result on line 17. Amend 2009 tax return online Then go to line 18. Amend 2009 tax return online         10. Amend 2009 tax return online Is the amount on line 8 more than the amount on line 9?       No. Amend 2009 tax return online Skip lines 10 through 20 and enter -0- on line 21. Amend 2009 tax return online       Yes. Amend 2009 tax return online Subtract line 9 from line 8 10. Amend 2009 tax return online     11. Amend 2009 tax return online 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. Amend 2009 tax return online     12. Amend 2009 tax return online Subtract line 11 from line 10. Amend 2009 tax return online If zero or less, enter -0- 12. Amend 2009 tax return online     13. Amend 2009 tax return online Enter the smaller of line 10 or line 11 13. Amend 2009 tax return online     14. Amend 2009 tax return online Enter one-half of line 13 14. Amend 2009 tax return online     15. Amend 2009 tax return online Enter the smaller of line 2 or line 14 15. Amend 2009 tax return online     16. Amend 2009 tax return online Multiply line 12 by 85% (. Amend 2009 tax return online 85). Amend 2009 tax return online If line 12 is zero, enter -0- 16. Amend 2009 tax return online     17. Amend 2009 tax return online Add lines 15 and 16 17. Amend 2009 tax return online     18. Amend 2009 tax return online Multiply line 1 by 85% (. Amend 2009 tax return online 85) 18. Amend 2009 tax return online     19. Amend 2009 tax return online Refigured taxable benefits. Amend 2009 tax return online Enter the smaller of line 17 or line 18 19. Amend 2009 tax return online     20. Amend 2009 tax return online Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Amend 2009 tax return online     21. Amend 2009 tax return online Additional taxable benefits. Amend 2009 tax return online Subtract line 20 from line 19. Amend 2009 tax return online Also enter this amount on Worksheet 4, line 20 21. Amend 2009 tax return online -0-     Do not file an amended return for this earlier year. Amend 2009 tax return online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Amend 2009 tax return online   Jane Jackson's Filled-in Worksheet 4. Amend 2009 tax return online 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. Amend 2009 tax return online 1. Amend 2009 tax return online 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. Amend 2009 tax return online $9,000         Note. Amend 2009 tax return online If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Amend 2009 tax return online Otherwise, go on to line 2. Amend 2009 tax return online           2. Amend 2009 tax return online Enter one-half of line 1 2. Amend 2009 tax return online 4,500   3. Amend 2009 tax return online Enter the amount from Worksheet 1, line 3 3. Amend 2009 tax return online 25,500   4. Amend 2009 tax return online Enter the amount from Worksheet 1, line 4 4. Amend 2009 tax return online -0-   5. Amend 2009 tax return online Enter the amount from Worksheet 1, line 5 5. Amend 2009 tax return online -0-   6. Amend 2009 tax return online Combine lines 2, 3, 4, and 5 6. Amend 2009 tax return online 30,000   7. Amend 2009 tax return online Enter the amount from Worksheet 1, line 7 7. Amend 2009 tax return online -0-   8. Amend 2009 tax return online Subtract line 7 from line 6 8. Amend 2009 tax return online 30,000   9. Amend 2009 tax return online Enter the amount from Worksheet 1, line 9. Amend 2009 tax return online 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% (. Amend 2009 tax return online 85) and enter the result on line 17. Amend 2009 tax return online Then, go to line 18 9. Amend 2009 tax return online 25,000   10. Amend 2009 tax return online Is the amount on line 8 more than the amount on line 9? No. Amend 2009 tax return online Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Amend 2009 tax return online  Yes. Amend 2009 tax return online Subtract line 9 from line 8 10. Amend 2009 tax return online 5,000   11. Amend 2009 tax return online Enter the amount from Worksheet 1, line 11 11. Amend 2009 tax return online 9,000   12. Amend 2009 tax return online Subtract line 11 from line 10. Amend 2009 tax return online If zero or less, enter -0- 12. Amend 2009 tax return online -0-   13. Amend 2009 tax return online Enter the smaller of line 10 or line 11 13. Amend 2009 tax return online 5,000   14. Amend 2009 tax return online Enter one-half of line 13 14. Amend 2009 tax return online 2,500   15. Amend 2009 tax return online Enter the smaller of line 2 or line 14 15. Amend 2009 tax return online 2,500   16. Amend 2009 tax return online Multiply line 12 by 85% (. Amend 2009 tax return online 85). Amend 2009 tax return online If line 12 is zero, enter -0- 16. Amend 2009 tax return online -0-   17. Amend 2009 tax return online Add lines 15 and 16 17. Amend 2009 tax return online 2,500   18. Amend 2009 tax return online Multiply line 1 by 85% (. Amend 2009 tax return online 85) 18. Amend 2009 tax return online 7,650   19. Amend 2009 tax return online Enter the smaller of line 17 or line 18 19. Amend 2009 tax return online 2,500   20. Amend 2009 tax return online 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. Amend 2009 tax return online -0-   21. Amend 2009 tax return online Taxable benefits under lump-sum election method. Amend 2009 tax return online Add lines 19 and 20 21. Amend 2009 tax return online $2,500   Next. Amend 2009 tax return online Is line 21 above smaller than Worksheet 1, line 19? No. Amend 2009 tax return online Do not use this method to figure your taxable benefits. Amend 2009 tax return online Follow the instructions on Worksheet 1 to report your benefits. Amend 2009 tax return online  Yes. Amend 2009 tax return online You can elect to report your taxable benefits under this method. Amend 2009 tax return online To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Amend 2009 tax return online If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Amend 2009 tax return online Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Amend 2009 tax return online Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Amend 2009 tax return online 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. Amend 2009 tax return online   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Amend 2009 tax return online Disability payments. Amend 2009 tax return online   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. Amend 2009 tax return online 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. Amend 2009 tax return online If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Amend 2009 tax return online 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. Amend 2009 tax return online Legal expenses. Amend 2009 tax return online   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. Amend 2009 tax return online   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Amend 2009 tax return online 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. Amend 2009 tax return online 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. Amend 2009 tax return online Do not use Worksheet 1 in this case. Amend 2009 tax return online 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. Amend 2009 tax return online If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Amend 2009 tax return online Joint return. Amend 2009 tax return online   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. Amend 2009 tax return online You do this to get your net benefits when figuring if your combined benefits are taxable. Amend 2009 tax return online Example. Amend 2009 tax return online John and Mary file a joint return for 2013. Amend 2009 tax return online John received Form SSA-1099 showing $3,000 in box 5. Amend 2009 tax return online Mary also received Form SSA-1099 and the amount in box 5 was ($500). Amend 2009 tax return online 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. Amend 2009 tax return online Repayment of benefits received in an earlier year. Amend 2009 tax return online   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. Amend 2009 tax return online Deduction $3,000 or less. Amend 2009 tax return online   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. Amend 2009 tax return online Claim it on Schedule A (Form 1040), line 23. Amend 2009 tax return online Deduction more than $3,000. Amend 2009 tax return online   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. Amend 2009 tax return online Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Amend 2009 tax return online 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. Amend 2009 tax return online Then refigure the tax for that year. Amend 2009 tax return online Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Amend 2009 tax return online Subtract the result in (c) from the result in (a). Amend 2009 tax return online   Compare the tax figured in methods (1) and (2). Amend 2009 tax return online Your tax for 2013 is the smaller of the two amounts. Amend 2009 tax return online If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Amend 2009 tax return online If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Amend 2009 tax return online Check box d and enter “I. Amend 2009 tax return online R. Amend 2009 tax return online C. Amend 2009 tax return online 1341” in the space next to that box. Amend 2009 tax return online If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Amend 2009 tax return online 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). Amend 2009 tax return online Worksheet 1. Amend 2009 tax return online 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. Amend 2009 tax return online 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). Amend 2009 tax return online None of your benefits are taxable for 2013. Amend 2009 tax return online For more information, see Repayments More Than Gross Benefits . Amend 2009 tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Amend 2009 tax return online S. Amend 2009 tax return online 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. Amend 2009 tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Amend 2009 tax return online 1. Amend 2009 tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Amend 2009 tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Amend 2009 tax return online           2. Amend 2009 tax return online Enter one-half of line 1 2. Amend 2009 tax return online       3. Amend 2009 tax return online 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. Amend 2009 tax return online       4. Amend 2009 tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Amend 2009 tax return online       5. Amend 2009 tax return online 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. Amend 2009 tax return online       6. Amend 2009 tax return online Combine lines 2, 3, 4, and 5 6. Amend 2009 tax return online       7. Amend 2009 tax return online 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. Amend 2009 tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Amend 2009 tax return online       8. Amend 2009 tax return online Is the amount on line 7 less than the amount on line 6?             No. Amend 2009 tax return online None of your social security benefits are taxable. Amend 2009 tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Amend 2009 tax return online             Yes. Amend 2009 tax return online Subtract line 7 from line 6 8. Amend 2009 tax return online       9. Amend 2009 tax return online 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. Amend 2009 tax return online         Note. Amend 2009 tax return online 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% (. Amend 2009 tax return online 85) and enter the result on line 17. Amend 2009 tax return online Then go to line 18. Amend 2009 tax return online         10. Amend 2009 tax return online Is the amount on line 9 less than the amount on line 8?             No. Amend 2009 tax return online None of your benefits are taxable. Amend 2009 tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Amend 2009 tax return online 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. Amend 2009 tax return online             Yes. Amend 2009 tax return online Subtract line 9 from line 8 10. Amend 2009 tax return online       11. Amend 2009 tax return online 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. Amend 2009 tax return online       12. Amend 2009 tax return online Subtract line 11 from line 10. Amend 2009 tax return online If zero or less, enter -0- 12. Amend 2009 tax return online       13. Amend 2009 tax return online Enter the smaller of line 10 or line 11 13. Amend 2009 tax return online       14. Amend 2009 tax return online Enter one-half of line 13 14. Amend 2009 tax return online       15. Amend 2009 tax return online Enter the smaller of line 2 or line 14 15. Amend 2009 tax return online       16. Amend 2009 tax return online Multiply line 12 by 85% (. Amend 2009 tax return online 85). Amend 2009 tax return online If line 12 is zero, enter -0- 16. Amend 2009 tax return online       17. Amend 2009 tax return online Add lines 15 and 16 17. Amend 2009 tax return online       18. Amend 2009 tax return online Multiply line 1 by 85% (. Amend 2009 tax return online 85) 18. Amend 2009 tax return online       19. Amend 2009 tax return online Taxable benefits. Amend 2009 tax return online Enter the smaller of line 17 or line 18. Amend 2009 tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Amend 2009 tax return online         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. Amend 2009 tax return online         Worksheet 2. Amend 2009 tax return online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Amend 2009 tax return online 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. Amend 2009 tax return online             Note. Amend 2009 tax return online If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Amend 2009 tax return online Otherwise, go on to line 2. Amend 2009 tax return online             2. Amend 2009 tax return online Enter one-half of line 1 2. Amend 2009 tax return online     3. Amend 2009 tax return online Enter your adjusted gross income for the earlier year 3. Amend 2009 tax return online     4. Amend 2009 tax return online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Amend 2009 tax return online S. Amend 2009 tax return online 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. Amend 2009 tax return online     5. Amend 2009 tax return online Enter any tax-exempt interest received in the earlier year 5. Amend 2009 tax return online     6. Amend 2009 tax return online Add lines 2 through 5 6. Amend 2009 tax return online     7. Amend 2009 tax return online Enter your taxable benefits for the earlier year that you previously reported 7. Amend 2009 tax return online     8. Amend 2009 tax return online Subtract line 7 from line 6 8. Amend 2009 tax return online     9. Amend 2009 tax return online 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. Amend 2009 tax return online       Note. Amend 2009 tax return online 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% (. Amend 2009 tax return online 85) and enter the result on line 17. Amend 2009 tax return online Then go to line 18. Amend 2009 tax return online         10. Amend 2009 tax return online Is the amount on line 8 more than the amount on line 9?       No. Amend 2009 tax return online Skip lines 10 through 20 and enter -0- on line 21. Amend 2009 tax return online       Yes. Amend 2009 tax return online Subtract line 9 from line 8 10. Amend 2009 tax return online     11. Amend 2009 tax return online 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. Amend 2009 tax return online     12. Amend 2009 tax return online Subtract line 11 from line 10. Amend 2009 tax return online If zero or less, enter -0- 12. Amend 2009 tax return online     13. Amend 2009 tax return online Enter the smaller of line 10 or line 11 13. Amend 2009 tax return online     14. Amend 2009 tax return online Enter one-half of line 13 14. Amend 2009 tax return online     15. Amend 2009 tax return online Enter the smaller of line 2 or line 14 15. Amend 2009 tax return online     16. Amend 2009 tax return online Multiply line 12 by 85% (. Amend 2009 tax return online 85). Amend 2009 tax return online If line 12 is zero, enter -0- 16. Amend 2009 tax return online     17. Amend 2009 tax return online Add lines 15 and 16 17. Amend 2009 tax return online     18. Amend 2009 tax return online Multiply line 1 by 85% (. Amend 2009 tax return online 85) 18. Amend 2009 tax return online     19. Amend 2009 tax return online Refigured taxable benefits. Amend 2009 tax return online Enter the smaller of line 17 or line 18 19. Amend 2009 tax return online     20. Amend 2009 tax return online Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Amend 2009 tax return online     21. Amend 2009 tax return online Additional taxable benefits. Amend 2009 tax return online Subtract line 20 from line 19. Amend 2009 tax return online Also enter this amount on Worksheet 4, line 20 21. Amend 2009 tax return online       Do not file an amended return for this earlier year. Amend 2009 tax return online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Amend 2009 tax return online   Worksheet 3. Amend 2009 tax return online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Amend 2009 tax return online 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. Amend 2009 tax return online           Note. Amend 2009 tax return online If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Amend 2009 tax return online Otherwise, go on to line 2. Amend 2009 tax return online           2. Amend 2009 tax return online Enter one-half of line 1 2. Amend 2009 tax return online     3. Amend 2009 tax return online Enter your adjusted gross income for the earlier year 3. Amend 2009 tax return online     4. Amend 2009 tax return online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Amend 2009 tax return online S. Amend 2009 tax return online 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. Amend 2009 tax return online     5. Amend 2009 tax return online Enter any tax-exempt interest received in the earlier year 5. Amend 2009 tax return online     6. Amend 2009 tax return online Add lines 2 through 5 6. Amend 2009 tax return online     7. Amend 2009 tax return online Enter your taxable benefits for the earlier year that you previously reported 7. Amend 2009 tax return online     8. Amend 2009 tax return online Subtract line 7 from line 6 8. Amend 2009 tax return online     9. Amend 2009 tax return online 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. Amend 2009 tax return online     10. Amend 2009 tax return online Is the amount on line 8 more than the amount on line 9? No. Amend 2009 tax return online Skip lines 10 through 13 and enter -0- on line 14. Amend 2009 tax return online  Yes. Amend 2009 tax return online Subtract line 9 from line 8. Amend 2009 tax return online 10. Amend 2009 tax return online     11. Amend 2009 tax return online Enter one-half of line 10 11. Amend 2009 tax return online     12. Amend 2009 tax return online Refigured taxable benefits. Amend 2009 tax return online Enter the smaller of line 2 or line 11 12. Amend 2009 tax return online     13. Amend 2009 tax return online Enter your taxable benefits for the earlier year (or as refigured due to a previous