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File 1040nr online free Publication 4492-A - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the temporary tax relief provided by the Food, Conservation, and Energy Act of 2008 for taxpayers in Kiowa County, Kansas, and surrounding areas, who were affected by the storms and tornadoes that began on May 4, 2007. File 1040nr online free Useful Items - You may want to see: Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 590 Individual Retirement Arrangements (IRAs) 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8606Nondeductible IRAs 8915Qualified Hurricane Retirement Plan Distributions and Repayments See How To Get Tax Help on page 14 for information about getting publications and forms. File 1040nr online free Prev  Up  Next   Home   More Online Publications
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The International Tax Gap

Find resources on this page pertaining to the international tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.

International Tax Gap Series

December 2009 Filing Extensions and Tax Return Preparation Assistance for Military Personnel Stationed Abroad or In a Combat Zone
August 2009

Self-Employment Tax for Businesses Abroad

June 2009 U.S. Citizens Performing Services in Foreign and International Airspace
May 2009 Departing Aliens and the Sailing Permit
April 2009 Reaching Out to Americans Abroad
February 2009 Taxation of Nonresident Aliens

January 2009

Foreign Housing Exclusion or Deduction

December 2008

Gifts from Foreign Persons

November 2008

Tax Treaties Can Affect Your Income Tax

October 2008

Taxation of International Pensions and Annuities

September 2008

U.S. Tax Withholding on Effectively Connected Income Allocable to Foreign Partners

August 2008

Foreign Trust Reporting Requirements

July 2008

Withholding of Tax on Dispositions of U.S. Real Property Interests

June 2008

Foreign Tax Credit

May 2008

Foreign Earned Income Exclusion

April 2008

Moving To or From a United States (U.S.) Territory/Possession

March 2008

U.S. Tax Withholding on Payments to Foreign Persons

February 2008

The Tax Gap and International Taxpayers - Filing Requirements


The Tax Gap - News, facts, figures and a fact sheet series on the tax gap in general.
Page Last Reviewed or Updated: 13-Mar-2014

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