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E File State Tax Return

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E File State Tax Return

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

Americans celebrate a variety of federal holidays and other national observances.


Federal Holidays

Find the dates for this year's federal holidays.

Federal law establishes the following public holidays for federal employees. If the holiday falls during the weekend, it may be observed on a different day.

Many government offices are closed on federal holidays and some private businesses may close as well. If you plan to visit a government office on or around a federal holiday, you should contact them to determine when they will be open. Find contact information for government departments and agencies.

New Year's Day

New Year's Day is January 1. The celebration of this holiday begins the night before, when Americans gather to wish each other a happy and prosperous coming year. Many Americans make New Year's resolutions. See the New Year's resolutions that are popular every year.

Birthday of Martin Luther King, Jr.

Martin Luther King, Jr. Day is celebrated on the third Monday in January. The Reverend Martin Luther King, Jr. was an African-American clergyman who is recognized for his tireless efforts to win civil rights for all people through nonviolent means.

Washington's Birthday

Washington's Birthday is observed the third Monday of February in honor George Washington, the first President of the United States. This date is commonly called Presidents' Day and many groups honor the legacy of past presidents on this date.

Memorial Day

Memorial Day is a observed the last Monday of May. It originally honored the people killed in the American Civil War, but has become a day on which the American dead of all wars are remembered.

Independence Day

Independence Day is July 4. This holiday honors the nation's birthday - the adoption of the Declaration of Independence on July 4, 1776. It is a day of picnics and patriotic parades, a night of concerts, and fireworks.

Labor Day

Labor Day is the first Monday of September. This holiday honors the nation's working people, typically with parades. For most Americans it marks the end of the summer vacation season and the start of the school year.

Columbus Day

Columbus Day is a celebrated on the second Monday in October. The day commemorates October 12, 1492, when Italian navigator Christopher Columbus landed in the New World. The holiday was first proclaimed in 1937 by President Franklin D. Roosevelt.

Veterans Day

Veterans Day is celebrated on November 11. This holiday was originally called Armistice Day and established to honor Americans who had served in World War I. It now honors veterans of all wars in which the U.S. has fought. Veterans' organizations hold parades, and the president places a wreath on the Tomb of the Unknowns at Arlington National Cemetery in Virginia.

Thanksgiving Day

Thanksgiving Day is celebrated on the fourth Thursday in November. In the fall of 1621, the Pilgrims held a three-day feast to celebrate a bountiful harvest. Many regard this event as the nation's first Thanksgiving. The Thanksgiving feast became a national tradition and almost always includes some of the foods served at the first feast: roast turkey, cranberry sauce, potatoes, and pumpkin pie.

Christmas Day

Christmas Day is a celebrated on December 25. Christmas is a Christian holiday marking the birth of the Christ Child. Decorating houses and yards with lights, putting up Christmas trees, giving gifts, and sending greeting cards have become holiday traditions even for many non-Christian Americans. Find tips to help celebrate.

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Other Celebrations and Observances

There are many commonly observed celebrations in the United States that are not federal holidays. Some of these observances honor groups of people, such as National African American History Month and Women's History Month, or causes, such as National Oceans Month and National Substance Abuse Prevention Month. Many of these holidays and observances are proclaimed by the President ever year. View recent Presidential proclamations.

These are some of the most popular American celebrations and observances that occur every year.

Groundhog Day

Groundhog Day is February 2 and has been celebrated since 1887. On Groundhog Day, crowds gather in Punxsutawney, Pennsylvania, to see if groundhog Punxsutawney Phil sees his shadow after emerging from his burrow, thus predicting six more weeks of winter weather.

Valentine's Day

Valentine's Day is celebrated on February 14. The day was named after an early Christian martyr, and on Valentine's Day, Americans give presents like candy or flowers to the ones they love. The first mass-produced valentine cards were sold in the 1840s.

Earth Day

Earth Day is observed on April 22. First celebrated in 1970 in the United States, it inspired national legislation such as the Clean Air and Clean Water Acts. Earth Day is designed to promote ecology, encourage respect for life on earth, and highlight concern over pollution of the soil, air, and water.

Arbor Day

National Arbor Day was proclaimed as the last Friday in April by President Richard Nixon in 1970. A number of state Arbor Days are observed at other times of the year to coincide with the best tree planting weather. The observance began in 1872, when Nebraska settlers and homesteaders were urged to plant trees on the largely treeless plains.

Mother's Day

Mother's Day is the second Sunday of May. President Woodrow Wilson issued a proclamation in 1914 that started the holiday. He asked Americans to give a public expression of reverence to mothers on this day. Carnations have come to represent Mother's Day, following President William McKinley's habit of always wearing a white carnation, his mother's favorite flower.

Flag Day

Flag Day, celebrated June 14, has been a presidentially proclaimed observance since 1916. Although Flag Day is not a federal holiday, Americans are encouraged to display the flag outside their homes and businesses on this day to honor the history and heritage the American flag represents.

Father's Day

Father's Day celebrates fathers every third Sunday of June. Father's Day began in 1909 in Spokane, Washington, when a daughter requested a special day to honor her father, a Civil War veteran who raised his children after his wife died. The first presidential proclamation honoring fathers was issued in 1966 by President Lyndon Johnson.

Patriot Day

September 11, 2001, was a defining moment in American history. On that day, terrorists hijacked four commercial airliners to strike targets in the United States. Nearly 3,000 people died as a consequence of the attacks. Patriot Day and National Day of Service and Remembrance is observed on September 11 in honor of the victims of these attacks.

Halloween

Halloween is celebrated on October 31. On Halloween, American children dress up in funny or scary costumes and go "trick or treating" by knocking on doors in their neighborhood. The neighbors are expected to respond by giving them small gifts of candy or money.

Pearl Harbor Day

Pearl Harbor Remembrance Day is December 7. In 1994, Congress designated this national observance to honor the more than 2,400 military service personnel who died on this date in 1941, during the surprise attack on Pearl Harbor, Hawaii, by Japanese forces. The attack on Pearl Harbor caused the United States to enter World War II.

Ethnic and Religious Holidays

Various ethnic and religious groups in America celebrate days with special meaning to them even though these are not national holidays. For example, Christians celebrate the resurrection of Jesus Christ on Easter, Jews observe their high holy days in September, Muslims celebrate Ramadan, and African Americans celebrate Kwanzaa. There are many other religious and ethnic celebrations in the United States.

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The E File State Tax Return

E file state tax return Publication 559 - Introductory Material Table of Contents Future Developments Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments affecting Publication 559, such as legislation enacted after we release it, go to www. E file state tax return irs. E file state tax return gov/pub559. E file state tax return Reminders Throughout this publication, section references are to the Internal Revenue Code unless otherwise noted. E file state tax return Consistent treatment of estate and trust items. E file state tax return  Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate's return. E file state tax return Photographs of missing children. E file state tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. E file state tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file state tax return 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. E file state tax return Introduction This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). E file state tax return It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent. E file state tax return A comprehensive example of the decedent's final tax return, Form 1040, and estate's income tax return, Form 1041, are included in this publication. E file state tax return The publication also explains how much money or property a taxpayer can give away during their lifetime or leave to their heirs at their death before any tax will be owed. E file state tax return A discussion of Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is included. E file state tax return Also included in this publication are the following items: A checklist of the forms you may need and their due dates. E file state tax return A worksheet to reconcile amounts reported in the decedent's name on information returns including Forms W-2, 1099-INT, 1099-DIV, etc. E file state tax return The worksheet will help you correctly determine the income to report on the decedent's final return and on the return for either the estate or a beneficiary. E file state tax return Comments and suggestions. E file state tax return   We welcome your comments about this publication and your suggestions for future editions. E file state tax return   You can send us comments from http://www. E file state tax return irs. E file state tax return gov/formspubs. E file state tax return Click on “More Information” and then on “Give us Feedback. E file state tax return ” Or you can also send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. E file state tax return NW, IR-6526, Washington, DC 20224. E file state tax return Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Form (and Instructions) SS-4 Application for Employer Identification Number 56 Notice Concerning Fiduciary Relationship 1040 U. E file state tax return S. E file state tax return Individual Income Tax Return 1041 U. E file state tax return S. E file state tax return Income Tax Return for Estates and Trusts 706 United States Estate (and Generation-Skipping Transfer) Tax Return 709 United States Gift (and Generation-Skipping Transfer) Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer  See How To Get Tax Help near the end of this publication for information about getting publications and forms. E file state tax return Also near the end of this publication is Table A, a checklist of forms and their due dates for the executor, administrator, or personal representative. E file state tax return Prev  Up  Next   Home   More Online Publications