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Download 1040x form 11. Download 1040x form   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Download 1040x form It explains the following topics. Download 1040x form How to figure whether your benefits are taxable. Download 1040x form How to use the social security benefits worksheet (with examples). Download 1040x form How to report your taxable benefits. Download 1040x form How to treat repayments that are more than the benefits you received during the year. Download 1040x form Social security benefits include monthly retirement, survivor, and disability benefits. Download 1040x form They do not include supplemental security income (SSI) payments, which are not taxable. Download 1040x form Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Download 1040x form They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Download 1040x form If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. Download 1040x form These forms show the amounts received and repaid, and taxes withheld for the year. Download 1040x form You may receive more than one of these forms for the same year. Download 1040x form You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. Download 1040x form See the Appendix at the end of Publication 915 for more information. Download 1040x form Note. Download 1040x form When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Download 1040x form What is not covered in this chapter. Download 1040x form   This chapter does not cover the tax rules for the following railroad retirement benefits. Download 1040x form Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. Download 1040x form Tier 2 benefits. Download 1040x form Vested dual benefits. Download 1040x form Supplemental annuity benefits. Download 1040x form For information on these benefits, see Publication 575, Pension and Annuity Income. Download 1040x form   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Download 1040x form For information about these benefits, see Publication 519, U. Download 1040x form S. Download 1040x form Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Download 1040x form   This chapter also does not cover the tax rules for foreign social security benefits. Download 1040x form These benefits are taxable as annuities, unless they are exempt from U. Download 1040x form S. Download 1040x form tax or treated as a U. Download 1040x form S. Download 1040x form social security benefit under a tax treaty. Download 1040x form Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Download 1040x form When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Download 1040x form S. Download 1040x form savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Download 1040x form Children's benefits. Download 1040x form   The rules in this chapter apply to benefits received by children. Download 1040x form See Who is taxed , later. Download 1040x form Figuring total income. Download 1040x form   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. Download 1040x form If the total is more than your base amount, part of your benefits may be taxable. Download 1040x form    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Download 1040x form Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Download 1040x form    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Download 1040x form If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Download 1040x form Base amount. Download 1040x form   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Download 1040x form Worksheet 11-1. Download 1040x form   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. Download 1040x form This is a quick way to check whether some of your benefits may be taxable. Download 1040x form Worksheet 11-1. Download 1040x form A Quick Way To Check if Your Benefits May Be Taxable A. Download 1040x form Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Download 1040x form Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Download 1040x form (If you received more than one form, combine the amounts from box 5 and enter the total. Download 1040x form ) A. Download 1040x form   Note. Download 1040x form If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Download 1040x form B. Download 1040x form Enter one-half of the amount on line A B. Download 1040x form   C. Download 1040x form Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Download 1040x form   D. Download 1040x form Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Download 1040x form   E. Download 1040x form Add lines B, C, and D E. Download 1040x form   Note. Download 1040x form Compare the amount on line E to your base amount for your filing status. Download 1040x form If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Download 1040x form If the amount on line E is more than your base amount, some of your benefits may be taxable. Download 1040x form You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Download 1040x form If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. Download 1040x form Example. Download 1040x form You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Download 1040x form In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Download 1040x form Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Download 1040x form You also received a taxable pension of $22,800 and interest income of $500. Download 1040x form You did not have any tax-exempt interest income. Download 1040x form Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. Download 1040x form Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Download 1040x form Filled-in Worksheet 11-1. Download 1040x form A Quick Way To Check if Your Benefits May Be Taxable A. Download 1040x form Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Download 1040x form Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Download 1040x form (If you received more than one form, combine the amounts from box 5 and enter the total. Download 1040x form ) A. Download 1040x form $11,000 Note. Download 1040x form If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Download 1040x form B. Download 1040x form Enter one-half of the amount on line A B. Download 1040x form 5,500 C. Download 1040x form Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Download 1040x form 23,300 D. Download 1040x form Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Download 1040x form -0- E. Download 1040x form Add lines B, C, and D E. Download 1040x form $28,800 Note. Download 1040x form Compare the amount on line E to your base amount for your filing status. Download 1040x form If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Download 1040x form If the amount on line E is more than your base amount, some of your benefits may be taxable. Download 1040x form You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Download 1040x form If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. Download 1040x form Who is taxed. Download 1040x form   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Download 1040x form For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Download 1040x form One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Download 1040x form Repayment of benefits. Download 1040x form   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Download 1040x form It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Download 1040x form If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Download 1040x form   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. Download 1040x form Your repayments are shown in box 4. Download 1040x form The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Download 1040x form Use the amount in box 5 to figure whether any of your benefits are taxable. Download 1040x form Tax withholding and estimated tax. Download 1040x form   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Download 1040x form If you choose to do this, you must complete a Form W-4V. Download 1040x form   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Download 1040x form For details, see Publication 505 or the instructions for Form 1040-ES. Download 1040x form How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Download 1040x form You cannot use Form 1040EZ. Download 1040x form Reporting on Form 1040. Download 1040x form   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Download 1040x form If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Download 1040x form Reporting on Form 1040A. Download 1040x form   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Download 1040x form If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Download 1040x form Benefits not taxable. Download 1040x form   If you are filing Form 1040EZ, do not report any benefits on your tax return. Download 1040x form If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Download 1040x form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Download 1040x form If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Download 1040x form How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Download 1040x form Generally, the higher that total amount, the greater the taxable part of your benefits. Download 1040x form Maximum taxable part. Download 1040x form   Generally, up to 50% of your benefits will be taxable. Download 1040x form However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Download 1040x form The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Download 1040x form You are married filing separately and lived with your spouse at any time during 2013. Download 1040x form Which worksheet to use. Download 1040x form   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. Download 1040x form You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. Download 1040x form You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Download 1040x form In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Download 1040x form Situation (1) does not apply and you take an exclusion for interest from qualified U. Download 1040x form S. Download 1040x form savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Download 1040x form In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. Download 1040x form You received a lump-sum payment for an earlier year. Download 1040x form In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. Download 1040x form See Lump-sum election next. Download 1040x form Lump-sum election. Download 1040x form   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. Download 1040x form    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Download 1040x form No part of the lump-sum death benefit is subject to tax. Download 1040x form   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Download 1040x form However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Download 1040x form You can elect this method if it lowers your taxable benefits. Download 1040x form Making the election. Download 1040x form   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. Download 1040x form That discussion also explains how to make the election. Download 1040x form    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Download 1040x form Do not file an amended return for the earlier year. Download 1040x form Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. Download 1040x form Example 1. Download 1040x form George White is single and files Form 1040 for 2013. Download 1040x form He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. Download 1040x form The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. Download 1040x form To figure his taxable benefits, George completes the worksheet shown here. Download 1040x form Filled-in Worksheet 1. Download 1040x form Figuring Your Taxable Benefits 1. Download 1040x form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Download 1040x form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. Download 1040x form Enter one-half of line 1 2,990 3. Download 1040x form Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Download 1040x form     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. Download 1040x form Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Download 1040x form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Download 1040x form Combine lines 2, 3, 4, and 5 31,980 7. Download 1040x form Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Download 1040x form     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Download 1040x form Is the amount on line 7 less than the amount on line 6?     No. Download 1040x form None of your social security benefits are taxable. Download 1040x form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Download 1040x form   Yes. Download 1040x form Subtract line 7 from line 6 31,980 9. Download 1040x form If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. Download 1040x form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Download 1040x form 85) and enter the result on line 17. Download 1040x form Then go to line 18. Download 1040x form   10. Download 1040x form Is the amount on line 9 less than the amount on line 8?     No. Download 1040x form None of your benefits are taxable. Download 1040x form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Download 1040x form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Download 1040x form     Yes. Download 1040x form Subtract line 9 from line 8 6,980 11. Download 1040x form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. Download 1040x form Subtract line 11 from line 10. Download 1040x form If zero or less, enter -0- -0- 13. Download 1040x form Enter the smaller of line 10 or line 11 6,980 14. Download 1040x form Enter one-half of line 13 3,490 15. Download 1040x form Enter the smaller of line 2 or line 14 2,990 16. Download 1040x form Multiply line 12 by 85% (. Download 1040x form 85). Download 1040x form If line 12 is zero, enter -0- -0- 17. Download 1040x form Add lines 15 and 16 2,990 18. Download 1040x form Multiply line 1 by 85% (. Download 1040x form 85) 5,083 19. Download 1040x form Taxable benefits. Download 1040x form Enter the smaller of line 17 or line 18. Download 1040x form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. Download 1040x form On line 20a of his Form 1040, George enters his net benefits of $5,980. Download 1040x form On line 20b, he enters his taxable benefits of $2,990. Download 1040x form Example 2. Download 1040x form Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Download 1040x form Ray is retired and received a fully taxable pension of $15,500. Download 1040x form He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Download 1040x form Alice worked during the year and had wages of $14,000. Download 1040x form She made a deductible payment to her IRA account of $1,000. Download 1040x form Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Download 1040x form They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Download 1040x form They find none of Ray's social security benefits are taxable. Download 1040x form On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Download 1040x form Filled-in Worksheet 1. Download 1040x form Figuring Your Taxable Benefits 1. Download 1040x form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Download 1040x form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. Download 1040x form Enter one-half of line 1 2,800 3. Download 1040x form Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Download 1040x form     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. Download 1040x form Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Download 1040x form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Download 1040x form Combine lines 2, 3, 4, and 5 32,550 7. Download 1040x form Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Download 1040x form     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. Download 1040x form Is the amount on line 7 less than the amount on line 6?     No. Download 1040x form None of your social security benefits are taxable. Download 1040x form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Download 1040x form   Yes. Download 1040x form Subtract line 7 from line 6 31,550 9. Download 1040x form If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Download 1040x form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Download 1040x form 85) and enter the result on line 17. Download 1040x form Then go to line 18. Download 1040x form   10. Download 1040x form Is the amount on line 9 less than the amount on line 8?     No. Download 1040x form None of your benefits are taxable. Download 1040x form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Download 1040x form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Download 1040x form     Yes. Download 1040x form Subtract line 9 from line 8   11. Download 1040x form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. Download 1040x form Subtract line 11 from line 10. Download 1040x form If zero or less, enter -0-   13. Download 1040x form Enter the smaller of line 10 or line 11   14. Download 1040x form Enter one-half of line 13   15. Download 1040x form Enter the smaller of line 2 or line 14   16. Download 1040x form Multiply line 12 by 85% (. Download 1040x form 85). Download 1040x form If line 12 is zero, enter -0-   17. Download 1040x form Add lines 15 and 16   18. Download 1040x form Multiply line 1 by 85% (. Download 1040x form 85)   19. Download 1040x form Taxable benefits. Download 1040x form Enter the smaller of line 17 or line 18. Download 1040x form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. Download 1040x form Joe and Betty Johnson file a joint return on Form 1040 for 2013. Download 1040x form Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Download 1040x form Joe's Form RRB-1099 shows $10,000 in box 5. Download 1040x form Betty is a retired government worker and receives a fully taxable pension of $38,000. Download 1040x form They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Download 1040x form S. Download 1040x form savings bond. Download 1040x form The savings bond interest qualified for the exclusion. Download 1040x form They figure their taxable benefits by completing Worksheet 1. Download 1040x form Because they have qualified U. Download 1040x form S. Download 1040x form savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Download 1040x form On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Download 1040x form Filled-in Worksheet 1. Download 1040x form Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Download 1040x form • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Download 1040x form None of your benefits are taxable for 2013. Download 1040x form For more information, see Repayments More Than Gross Benefits. Download 1040x form • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Download 1040x form S. Download 1040x form Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Download 1040x form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Download 1040x form 1. Download 1040x form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Download 1040x form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. Download 1040x form Enter one-half of line 1 5,000 3. Download 1040x form Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Download 1040x form     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. Download 1040x form Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Download 1040x form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Download 1040x form Combine lines 2, 3, 4, and 5 45,500 7. Download 1040x form Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Download 1040x form     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Download 1040x form Is the amount on line 7 less than the amount on line 6?     No. Download 1040x form None of your social security benefits are taxable. Download 1040x form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Download 1040x form   Yes. Download 1040x form Subtract line 7 from line 6 45,500 9. Download 1040x form If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Download 1040x form If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Download 1040x form 85) and enter the result on line 17. Download 1040x form Then go to line 18. Download 1040x form   10. Download 1040x form Is the amount on line 9 less than the amount on line 8?     No. Download 1040x form None of your benefits are taxable. Download 1040x form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Download 1040x form If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Download 1040x form     Yes. Download 1040x form Subtract line 9 from line 8 13,500 11. Download 1040x form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. Download 1040x form Subtract line 11 from line 10. Download 1040x form If zero or less, enter -0- 1,500 13. Download 1040x form Enter the smaller of line 10 or line 11 12,000 14. Download 1040x form Enter one-half of line 13 6,000 15. Download 1040x form Enter the smaller of line 2 or line 14 5,000 16. Download 1040x form Multiply line 12 by 85% (. Download 1040x form 85). Download 1040x form If line 12 is zero, enter -0- 1,275 17. Download 1040x form Add lines 15 and 16 6,275 18. Download 1040x form Multiply line 1 by 85% (. Download 1040x form 85) 8,500 19. Download 1040x form Taxable benefits. Download 1040x form Enter the smaller of line 17 or line 18. Download 1040x form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Download 1040x form Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Download 1040x form Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Download 1040x form Disability payments. Download 1040x form   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Download 1040x form If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Download 1040x form If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Download 1040x form Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. Download 1040x form Legal expenses. Download 1040x form   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Download 1040x form   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Download 1040x form Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Download 1040x form If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Download 1040x form Do not use a worksheet in this case. Download 1040x form If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Download 1040x form If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Download 1040x form Joint return. Download 1040x form   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Download 1040x form You do this to get your net benefits when figuring if your combined benefits are taxable. Download 1040x form Example. Download 1040x form John and Mary file a joint return for 2013. Download 1040x form John received Form SSA-1099 showing $3,000 in box 5. Download 1040x form Mary also received Form SSA-1099 and the amount in box 5 was ($500). Download 1040x form John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Download 1040x form Repayment of benefits received in an earlier year. Download 1040x form   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Download 1040x form Deduction $3,000 or less. Download 1040x form   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Download 1040x form Claim it on Schedule A (Form 1040), line 23. Download 1040x form Deduction more than $3,000. Download 1040x form    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Download 1040x form Figure your tax for 2013 in the following steps. Download 1040x form Figure the tax without the itemized deduction included on Schedule A, line 28. Download 1040x form For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Download 1040x form Then refigure the tax for that year. Download 1040x form Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Download 1040x form Subtract the result in (c) from the result in (a). Download 1040x form Compare the tax figured in methods (1) and (2). Download 1040x form Your tax for 2013 is the smaller of the two amounts. Download 1040x form If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Download 1040x form If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Download 1040x form Check box d and enter “I. Download 1040x form R. Download 1040x form C. Download 1040x form 1341” in the space next to that box. Download 1040x form If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Download 1040x form Prev  Up  Next   Home   More Online Publications
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Buy new, seized, and surplus merchandise and real estate from the government. Some items sold online by auction or fixed price. Others available by public auction, sealed bid, or contract with a Realtor.


The Download 1040x Form

Download 1040x form Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Download 1040x form Tax questions. Download 1040x form What's New for 2013 Increased section 179 deduction dollar limits. Download 1040x form  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). Download 1040x form This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. Download 1040x form See Dollar Limits under How Much Can You Deduct in chapter 2. Download 1040x form Depreciation limits on business vehicles. Download 1040x form  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. Download 1040x form The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. Download 1040x form See Maximum Depreciation Deduction in chapter 5. Download 1040x form Special allowance for qualified second generation biofuel plant property. Download 1040x form . Download 1040x form  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. Download 1040x form Election to accelerate minimum tax credits for round 3 extension property. Download 1040x form . Download 1040x form  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. Download 1040x form What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. Download 1040x form  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. Download 1040x form Also, the definition of section 179 property will no longer include certain qualified real property. Download 1040x form Expiration of the 7-year recovery period for motor sports entertainment complexes. Download 1040x form  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. Download 1040x form Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. Download 1040x form  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. Download 1040x form Expiration of the accelerated depreciation for qualified Indian reservation property. Download 1040x form  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. Download 1040x form Expiration of the 3-year recovery period for certain race horses. Download 1040x form  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Download 1040x form Reminders Photographs of missing children. Download 1040x form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Download 1040x form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Download 1040x form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Download 1040x form Introduction Future developments. Download 1040x form   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. Download 1040x form irs. Download 1040x form gov/pub946. Download 1040x form This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). Download 1040x form It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. Download 1040x form The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. Download 1040x form For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. Download 1040x form Definitions. Download 1040x form   Many of the terms used in this publication are defined in the Glossary near the end of the publication. Download 1040x form Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. Download 1040x form Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. Download 1040x form For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. Download 1040x form   We welcome your comments about this publication and your suggestions for future editions. Download 1040x form   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Download 1040x form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Download 1040x form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Download 1040x form   You can send us comments from www. Download 1040x form irs. Download 1040x form gov/formspubs/. Download 1040x form Select “Comment on Tax Forms and Publications” under “More Information. Download 1040x form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Download 1040x form Ordering forms and publications. Download 1040x form   Visit www. Download 1040x form irs. Download 1040x form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Download 1040x form Internal Revenue Service 1201 N. Download 1040x form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Download 1040x form   If you have a tax question, check the information available on IRS. Download 1040x form gov or call 1-800-829-1040. Download 1040x form We cannot answer tax questions sent to either of the above addresses. Download 1040x form Prev  Up  Next   Home   More Online Publications