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

File 1040ez online Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. File 1040ez online Tax questions. File 1040ez online Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. File 1040ez online irs. File 1040ez online gov/pub550. File 1040ez online What's New Net investment income tax (NIIT). File 1040ez online  Beginning in 2013, you may be subject to the NIIT. File 1040ez online The NIIT applies at a rate of 3. File 1040ez online 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. File 1040ez online See Net investment income tax (NIIT) , later. File 1040ez online Maximum capital gain rates. File 1040ez online  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. File 1040ez online See Capital Gain Tax Rates , later, for more information. File 1040ez online Gift tax exclusion amount increased. File 1040ez online  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. File 1040ez online See Property Received as a Gift , later. File 1040ez online Reminders Mutual fund distributions. File 1040ez online  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. File 1040ez online Foreign source income. File 1040ez online  If you are a U. File 1040ez online S. File 1040ez online citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. File 1040ez online S. File 1040ez online law. File 1040ez online This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. File 1040ez online Employee stock options. File 1040ez online  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. File 1040ez online Photographs of missing children. File 1040ez online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 1040ez online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 1040ez online 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. File 1040ez online Introduction This publication provides information on the tax treatment of investment income and expenses. File 1040ez online It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. File 1040ez online It explains what investment income is taxable and what investment expenses are deductible. File 1040ez online It explains when and how to show these items on your tax return. File 1040ez online It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. File 1040ez online The glossary at the end of this publication defines many of the terms used. File 1040ez online Investment income. File 1040ez online   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. File 1040ez online Investment expenses. File 1040ez online   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. File 1040ez online Qualified retirement plans and IRAs. File 1040ez online   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. File 1040ez online The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. File 1040ez online The tax rules that apply to retirement plan distributions are explained in the following publications. File 1040ez online Publication 560, Retirement Plans for Small Business. File 1040ez online Publication 571, Tax-Sheltered Annuity Plans. File 1040ez online Publication 575, Pension and Annuity Income. File 1040ez online Publication 590, Individual Retirement Arrangements (IRAs). File 1040ez online Publication 721, Tax Guide to U. File 1040ez online S. File 1040ez online Civil Service Retirement Benefits. File 1040ez online    Comments and suggestions. File 1040ez online   We welcome your comments about this publication and your suggestions for future editions. File 1040ez online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 1040ez online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 1040ez online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 1040ez online   You can send your comments from www. File 1040ez online irs. File 1040ez online gov/formspubs/. File 1040ez online Click on “More Information” and then on “Comment on Tax Forms and Publications. File 1040ez online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File 1040ez online Ordering forms and publications. File 1040ez online   Visit www. File 1040ez online irs. File 1040ez online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File 1040ez online Internal Revenue Service 1201 N. File 1040ez online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 1040ez online   If you have a tax question, check the information available on IRS. File 1040ez online gov or call 1-800-829-1040. File 1040ez online We cannot answer tax questions sent to either of the above addresses. File 1040ez online Prev  Up  Next   Home   More Online Publications