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File My 2011 Taxes

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File My 2011 Taxes

File my 2011 taxes 1. File my 2011 taxes   Rental Income and Expenses (If No Personal Use of Dwelling) Table of Contents Rental IncomeWhen To Report Types of Income Rental ExpensesWhen To Deduct Types of Expenses This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. File my 2011 taxes Generally, each year you will report all income and deduct all out-of-pocket expenses in full. File my 2011 taxes The deduction to recover the cost of your rental property—depreciation—is taken over a prescribed number of years, and is discussed in chapter 2, Depreciation of Rental Property. File my 2011 taxes If your rental income is from property you also use personally or rent to someone at less than a fair rental price, first read the information in chapter 5 , Personal Use of Dwelling Unit (Including Vacation Home). File my 2011 taxes Rental Income In most cases, you must include in your gross income all amounts you receive as rent. File my 2011 taxes Rental income is any payment you receive for the use or occupation of property. File my 2011 taxes In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. File my 2011 taxes When To Report When you report rental income on your tax return generally depends on whether you are a cash basis taxpayer or use an accrual method. File my 2011 taxes Most individual taxpayers use the cash method. File my 2011 taxes Cash method. File my 2011 taxes   You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. File my 2011 taxes You constructively receive income when it is made available to you, for example, by being credited to your bank account. File my 2011 taxes Accrual method. File my 2011 taxes    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. File my 2011 taxes You generally deduct your expenses when you incur them, rather than when you pay them. File my 2011 taxes More information. File my 2011 taxes   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. File my 2011 taxes Types of Income The following are common types of rental income. File my 2011 taxes Advance rent. File my 2011 taxes   Advance rent is any amount you receive before the period that it covers. File my 2011 taxes Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. File my 2011 taxes Example. File my 2011 taxes On March 18, 2013, you signed a 10-year lease to rent your property. File my 2011 taxes During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. File my 2011 taxes You must include $19,200 in your rental income in the first year. File my 2011 taxes Canceling a lease. File my 2011 taxes   If your tenant pays you to cancel a lease, the amount you receive is rent. File my 2011 taxes Include the payment in your income in the year you receive it regardless of your method of accounting. File my 2011 taxes Expenses paid by tenant. File my 2011 taxes   If your tenant pays any of your expenses, those payments are rental income. File my 2011 taxes Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. File my 2011 taxes For more information, see Rental Expenses , later. File my 2011 taxes Example 1. File my 2011 taxes Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. File my 2011 taxes Under the terms of the lease, your tenant does not have to pay this bill. File my 2011 taxes Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. File my 2011 taxes You can deduct the utility payment made by your tenant as a rental expense. File my 2011 taxes Example 2. File my 2011 taxes While you are out of town, the furnace in your rental property stops working. File my 2011 taxes Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. File my 2011 taxes Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. File my 2011 taxes You can deduct the repair payment made by your tenant as a rental expense. File my 2011 taxes Property or services. File my 2011 taxes   If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income. File my 2011 taxes   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. File my 2011 taxes Example. File my 2011 taxes Your tenant is a house painter. File my 2011 taxes He offers to paint your rental property instead of paying 2 months rent. File my 2011 taxes You accept his offer. File my 2011 taxes Include in your rental income the amount the tenant would have paid for 2 months rent. File my 2011 taxes You can deduct that same amount as a rental expense for painting your property. File my 2011 taxes Security deposits. File my 2011 taxes   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. File my 2011 taxes But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. File my 2011 taxes    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. File my 2011 taxes Include it in your income when you receive it. File my 2011 taxes Other Sources of Rental Income Lease with option to buy. File my 2011 taxes   If the rental agreement gives your tenant the right to buy your rental property, the payments you receive under the agreement are generally rental income. File my 2011 taxes If your tenant exercises the right to buy the property, the payments you receive for the period after the date of sale are considered part of the selling price. File my 2011 taxes Part interest. File my 2011 taxes   If you own a part interest in rental property, you must report your part of the rental income from the property. File my 2011 taxes Rental of property also used as your home. File my 2011 taxes   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. File my 2011 taxes However, you can deduct on Schedule A (Form 1040), Itemized Deductions, the interest, taxes, and casualty and theft losses that are allowed for nonrental property. File my 2011 taxes See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). File my 2011 taxes Rental Expenses In most cases, the expenses of renting your property, such as maintenance, insurance, taxes, and interest, can be deducted from your rental income. File my 2011 taxes Personal use of rental property. File my 2011 taxes   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. File my 2011 taxes Also, your rental expense deductions may be limited. File my 2011 taxes See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). File my 2011 taxes Part interest. File my 2011 taxes   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. File my 2011 taxes Example. File my 2011 taxes Roger owns a one-half undivided interest in a rental house. File my 2011 taxes Last year he paid $968 for necessary repairs on the property. File my 2011 taxes Roger can deduct $484 (50% × $968) as a rental expense. File my 2011 taxes He is entitled to reimbursement for the remaining half from the co-owner. File my 2011 taxes When To Deduct You generally deduct your rental expenses in the year you pay them. File my 2011 taxes If you use the accrual method, see Publication 538 for more information. File my 2011 taxes Types of Expenses Listed below are the most common rental expenses. File my 2011 taxes Advertising. File my 2011 taxes Auto and travel expenses. File my 2011 taxes Cleaning and maintenance. File my 2011 taxes Commissions. File my 2011 taxes Depreciation. File my 2011 taxes Insurance. File my 2011 taxes Interest (other). File my 2011 taxes Legal and other professional fees. File my 2011 taxes Local transportation expenses. File my 2011 taxes Management fees. File my 2011 taxes Mortgage interest paid to banks, etc. File my 2011 taxes Points. File my 2011 taxes Rental payments. File my 2011 taxes Repairs. File my 2011 taxes Taxes. File my 2011 taxes Utilities. File my 2011 taxes Some of these expenses, as well as other less common ones, are discussed below. File my 2011 taxes Depreciation. File my 2011 taxes   Depreciation is a capital expense. File my 2011 taxes It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. File my 2011 taxes   You can begin to depreciate rental property when it is ready and available for rent. File my 2011 taxes See Placed in Service under When Does Depreciation Begin and End in chapter 2. File my 2011 taxes Insurance premiums paid in advance. File my 2011 taxes   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. File my 2011 taxes You cannot deduct the total premium in the year you pay it. File my 2011 taxes See chapter 6 of Publication 535 for information on deductible premiums. File my 2011 taxes Interest expense. File my 2011 taxes   You can deduct mortgage interest you pay on your rental property. File my 2011 taxes When you refinance a rental property for more than the previous outstanding balance, the portion of the interest allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. File my 2011 taxes Chapter 4 of Publication 535 explains mortgage interest in detail. File my 2011 taxes Expenses paid to obtain a mortgage. File my 2011 taxes   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. File my 2011 taxes These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. File my 2011 taxes Form 1098, Mortgage Interest Statement. File my 2011 taxes   If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098 or similar statement showing the interest you paid for the year. File my 2011 taxes If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on, the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. File my 2011 taxes Attach a statement to your return showing the name and address of the other person. File my 2011 taxes On the dotted line next to line 13, enter “See attached. File my 2011 taxes ” Legal and other professional fees. File my 2011 taxes   You can deduct, as a rental expense, legal and other professional expenses such as tax return preparation fees you paid to prepare Schedule E, Part I. File my 2011 taxes For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. File my 2011 taxes You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. File my 2011 taxes Local benefit taxes. File my 2011 taxes   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. File my 2011 taxes These charges are nondepreciable capital expenditures and must be added to the basis of your property. File my 2011 taxes However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. File my 2011 taxes Local transportation expenses. File my 2011 taxes   You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. File my 2011 taxes However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. File my 2011 taxes See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. File my 2011 taxes   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. File my 2011 taxes For 2013, the standard mileage rate for business use is 56. File my 2011 taxes 5 cents per mile. File my 2011 taxes For more information, see chapter 4 of Publication 463. File my 2011 taxes    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. File my 2011 taxes In addition, you must complete Form 4562, Part V, and attach it to your tax return. File my 2011 taxes Pre-rental expenses. File my 2011 taxes   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. File my 2011 taxes Rental of equipment. File my 2011 taxes   You can deduct the rent you pay for equipment that you use for rental purposes. File my 2011 taxes However, in some cases, lease contracts are actually purchase contracts. File my 2011 taxes If so, you cannot deduct these payments. File my 2011 taxes You can recover the cost of purchased equipment through depreciation. File my 2011 taxes Rental of property. File my 2011 taxes   You can deduct the rent you pay for property that you use for rental purposes. File my 2011 taxes If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. File my 2011 taxes Travel expenses. File my 2011 taxes   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. File my 2011 taxes You must properly allocate your expenses between rental and nonrental activities. File my 2011 taxes You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. File my 2011 taxes The cost of improvements is recovered by taking depreciation. File my 2011 taxes For information on travel expenses, see chapter 1 of Publication 463. File my 2011 taxes    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. File my 2011 taxes Uncollected rent. File my 2011 taxes   If you are a cash basis taxpayer, do not deduct uncollected rent. File my 2011 taxes Because you have not included it in your income, it is not deductible. File my 2011 taxes   If you use an accrual method, report income when you earn it. File my 2011 taxes If you are unable to collect the rent, you may be able to deduct it as a business bad debt. File my 2011 taxes See chapter 10 of Publication 535 for more information about business bad debts. File my 2011 taxes Vacant rental property. File my 2011 taxes   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. File my 2011 taxes However, you cannot deduct any loss of rental income for the period the property is vacant. File my 2011 taxes Vacant while listed for sale. File my 2011 taxes   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. File my 2011 taxes If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. File my 2011 taxes Points The term “points” is often used to describe some of the charges paid, or treated as paid, by a borrower to take out a loan or a mortgage. File my 2011 taxes These charges are also called loan origination fees, maximum loan charges, or premium charges. File my 2011 taxes Any of these charges (points) that are solely for the use of money are interest. File my 2011 taxes Because points are prepaid interest, you generally cannot deduct the full amount in the year paid, but must deduct the interest over the term of the loan. File my 2011 taxes The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. File my 2011 taxes In this case, points are equivalent to OID, which is the difference between: The amount borrowed (redemption price at maturity, or principal) and The proceeds (issue price). File my 2011 taxes The first step is to determine whether your total OID (which you may have on bonds or other investments in addition to the mortgage loan), including the OID resulting from the points, is insignificant or de minimis. File my 2011 taxes If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. File my 2011 taxes De minimis OID. File my 2011 taxes   The OID is de minimis if it is less than one-fourth of 1% (. File my 2011 taxes 0025) of the stated redemption price at maturity (principal amount of the loan) multiplied by the number of full years from the date of original issue to maturity (term of the loan). File my 2011 taxes   If the OID is de minimis, you can choose one of the following ways to figure the amount of points you can deduct each year. File my 2011 taxes On a constant-yield basis over the term of the loan. File my 2011 taxes On a straight line basis over the term of the loan. File my 2011 taxes In proportion to stated interest payments. File my 2011 taxes In its entirety at maturity of the loan. File my 2011 taxes You make this choice by deducting the OID (points) in a manner consistent with the method chosen on your timely filed tax return for the tax year in which the loan is issued. File my 2011 taxes Example. File my 2011 taxes Carol Madison took out a $100,000 mortgage loan on January 1, 2013, to buy a house she will use as a rental during 2013. File my 2011 taxes The loan is to be repaid over 30 years. File my 2011 taxes During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. File my 2011 taxes When the loan was made, she paid $1,500 in points to the lender. File my 2011 taxes The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. File my 2011 taxes Carol determines that the points (OID) she paid are de minimis based on the following computation. File my 2011 taxes Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. File my 2011 taxes 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). File my 2011 taxes Therefore, Carol has de minimis OID and she can choose one of the four ways discussed earlier to figure the amount she can deduct each year. File my 2011 taxes Under the straight line method, she can deduct $50 each year for 30 years. File my 2011 taxes Constant-yield method. File my 2011 taxes   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. File my 2011 taxes   You figure your deduction for the first year in the following manner. File my 2011 taxes Determine the issue price of the loan. File my 2011 taxes If you paid points on the loan, the issue price generally is the difference between the principal and the points. File my 2011 taxes Multiply the result in (1) by the yield to maturity (defined later). File my 2011 taxes Subtract any qualified stated interest payments (defined later) from the result in (2). File my 2011 taxes This is the OID you can deduct in the first year. File my 2011 taxes Yield to maturity (YTM). File my 2011 taxes   This rate is generally shown in the literature you receive from your lender. File my 2011 taxes If you do not have this information, consult your lender or tax advisor. File my 2011 taxes In general, the YTM is the discount rate that, when used in computing the present value of all principal and interest payments, produces an amount equal to the principal amount of the loan. File my 2011 taxes Qualified stated interest (QSI). File my 2011 taxes   In general, this is the stated interest that is unconditionally payable in cash or property (other than another loan of the issuer) at least annually over the term of the loan at a fixed rate. File my 2011 taxes Example—Year 1. File my 2011 taxes The facts are the same as in the previous example. File my 2011 taxes The yield to maturity on Carol's loan is 10. File my 2011 taxes 2467%, compounded annually. File my 2011 taxes She figured the amount of points (OID) she could deduct in 2013 as follows. File my 2011 taxes Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . File my 2011 taxes 102467 Total 10,093 Minus: QSI –10,000 Points (OID) deductible in 2013 $93 To figure your deduction in any subsequent year, you start with the adjusted issue price. File my 2011 taxes To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. File my 2011 taxes Then follow steps (2) and (3), earlier. File my 2011 taxes Example—Year 2. File my 2011 taxes Carol figured the deduction for 2014 as follows. File my 2011 taxes Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . File my 2011 taxes 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. File my 2011 taxes    If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. File my 2011 taxes A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. File my 2011 taxes However, if the refinancing is with the same lender, the remaining points (OID) generally are not deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan. File my 2011 taxes Points when loan refinance is more than the previous outstanding balance. File my 2011 taxes   When you refinance a rental property for more than the previous outstanding balance, the portion of the points allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. File my 2011 taxes For example, if an individual refinanced a loan with a balance of $100,000, the amount of the new loan was $120,000, and the taxpayer used $20,000 to purchase a car, points allocable to the $20,000 would be treated as nondeductible personal interest. File my 2011 taxes Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. File my 2011 taxes Improvements. File my 2011 taxes   You must capitalize any expense you pay to improve your rental property. File my 2011 taxes An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. File my 2011 taxes Betterments. File my 2011 taxes   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. File my 2011 taxes Restoration. File my 2011 taxes   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. File my 2011 taxes Adaptation. File my 2011 taxes   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. File my 2011 taxes Separate the costs of repairs and improvements, and keep accurate records. File my 2011 taxes You will need to know the cost of improvements when you sell or depreciate your property. File my 2011 taxes The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. File my 2011 taxes Table 1-1. File my 2011 taxes Examples of Improvements Additions Bedroom Bathroom Deck Garage Porch Patio  Lawn & Grounds Landscaping Driveway Walkway Fence Retaining wall Sprinkler system Swimming pool Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system   Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances Kitchen modernization Flooring Wall-to-wall carpeting  Insulation Attic Walls, floor Pipes, duct work Prev  Up  Next   Home   More Online Publications
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Online EIN: Frequently Asked Questions

If you are unfamiliar with the Online EIN application, you may find this section helpful in answering your questions.

Q. When can I use my Internet EIN to make tax payments or file returns?
A
. This EIN is your permanent number and can be used immediately for most of your business needs, including:

  • Opening a bank account
  • Applying for business licenses
  • Filing a tax return by mail

However, it will take up to two weeks before your EIN becomes part of the IRS's permanent records. You must wait until this occurs before you can:

  • File an electronic return
  • Make an electronic payment
  • Pass an IRS Taxpayer Identification Number (TIN) matching program

Q. Sometimes I don't know all the information required on the application. Why do I have to complete the application online when I can send in paper or fax with missing information?
A. When paper or faxed Forms SS-4 are received by the IRS with information missing, additional time is needed to process that application, delaying the issuance of your Employer Identification Number. Applicants can get their EIN much quicker if all the required information is completed.

Q. The legal name of my business includes the symbol for a dollar sign ($). Does the IRS accept symbols as part of a business name?
A.
No. The only characters IRS systems can accept in a business name are: 1) alpha (A-Z), 2) numeric (0-9), 3) hyphen (-), and 4) ampersand (&). If the legal name of your business includes anything other than those listed above, you will need to decide how best to enter your business name into the online EIN application. Following are some suggestions:

If your legal name contains: Then:
A symbol or character, such as a “plus” symbol (+), “at” symbol (@), or a period (.) 1) Spell out the symbol or 2) drop the symbol and leave a space. Example: If the legal name of your business is Jones.Com, then input it as Jones Dot Com or Jones Com
Backward (\) or forward (/) slash Substitute a hyphen (-)
Apostrophe (') Drop the apostrophe and do not leave a space.

Q. What do I do if my entire address won't fit on your address line on the Internet application?
A
. IRS systems only allow 35 characters on the street address line. If your address does not fit in 35 characters, please make sure you provide the most essential address information (i.e., apartment numbers, suite numbers, etc). We’ll then validate the address you’ve provided with the United States Postal Service’s database and offer you an opportunity to make any changes to the address, if necessary.

Q. Are any entity types excluded from applying for an EIN over the Internet?
A
.  No. All customers whose principal business, office or agency, or legal residence (in the case of an individual) is located in the United States or in one of the U.S. Territories can apply for an EIN online. The principal officer, general partner, grantor, owner, trustor etc. must have a valid Taxpayer Identification Number (Social Security Number, Employer Identification Number, or Individual Taxpayer Identification Number) in order to use the online application.

If you were incorporated outside of the United States or the U.S. territories, you cannot apply for an EIN online. Please call us at (267) 941-1099 (this is not a toll free number) between the hours of 6:00 a.m. to 11:00 p.m. Eastern Time.

Q. What if I forget the number I obtained over the Internet?
A.
IRS records will be updated immediately with your EIN. Simply call (800) 829-4933 and select EIN from the list of options. Once connected with an IRS employee, tell the assistor you received an EIN from the Internet but can't remember it. The IRS employee will ask the necessary disclosure and security questions prior to providing the number.

Q. Do all the EINs obtained on the Internet start with 20, 26, 27, 45 or 46?
A.
Yes. The unique prefixes (20, 26, 27, 45 or 46) identify the EIN as a number issued via the Internet. Note: We cannot process your application online if the responsible party is an entity with an EIN previously obtained through the Internet. Please use one of our other methods to apply. See How to Apply for an EIN. We apologize for any inconvenience this may cause you.

Q. Do I need a certain computer or software to obtain an EIN over the Internet?
A
. No. You can go to IRS.gov through any computer that has Internet access. You should have a current Internet browser, which will allow you to view and complete the application process. However, you will need Adobe Reader installed if you would like to receive a confirmation letter online.

Q. Now that I have my EIN, when can I use it to make tax deposits?
A.
Based on the information you submit on your application or if you indicate you will have employees, you will automatically be enrolled in the Electronic Federal Tax Payment System—EFTPS—so you can make all your deposits online or by phone. Within a few days you will receive by mail your EFTPS enrollment confirmation, as well as a Personal Identification Number (PIN) and complete instructions for using EFTPS. You will need to wait until you receive your EFTPS information in the mail before you can make a payment electronically. Once you receive your EFTPS Confirmation Package, you can begin making EFTPS payments.

EFTPS is a service provided free by the U.S. Department of the Treasury that allows individual and business taxpayers to initiate all Federal tax payments using the Internet or phone. You can input your tax payments 24 hours a day, 7 days a week using a secure government website or an automated voice response phone system. Refer to Publication 4275, EFTPS Express Enrollment for New Businesses for additional information about EFTPS.

Page Last Reviewed or Updated: 03-Jan-2014

The File My 2011 Taxes

File my 2011 taxes 11. File my 2011 taxes   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 my 2011 taxes It explains the following topics. File my 2011 taxes How to figure whether your benefits are taxable. File my 2011 taxes How to use the social security benefits worksheet (with examples). File my 2011 taxes How to report your taxable benefits. File my 2011 taxes How to treat repayments that are more than the benefits you received during the year. File my 2011 taxes Social security benefits include monthly retirement, survivor, and disability benefits. File my 2011 taxes They do not include supplemental security income (SSI) payments, which are not taxable. File my 2011 taxes 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 my 2011 taxes They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. File my 2011 taxes 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 my 2011 taxes These forms show the amounts received and repaid, and taxes withheld for the year. File my 2011 taxes You may receive more than one of these forms for the same year. File my 2011 taxes 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 my 2011 taxes See the Appendix at the end of Publication 915 for more information. File my 2011 taxes Note. File my 2011 taxes 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 my 2011 taxes What is not covered in this chapter. File my 2011 taxes   This chapter does not cover the tax rules for the following railroad retirement benefits. File my 2011 taxes Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. File my 2011 taxes Tier 2 benefits. File my 2011 taxes Vested dual benefits. File my 2011 taxes Supplemental annuity benefits. File my 2011 taxes For information on these benefits, see Publication 575, Pension and Annuity Income. File my 2011 taxes   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 my 2011 taxes For information about these benefits, see Publication 519, U. File my 2011 taxes S. File my 2011 taxes Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. File my 2011 taxes   This chapter also does not cover the tax rules for foreign social security benefits. File my 2011 taxes These benefits are taxable as annuities, unless they are exempt from U. File my 2011 taxes S. File my 2011 taxes tax or treated as a U. File my 2011 taxes S. File my 2011 taxes social security benefit under a tax treaty. File my 2011 taxes 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 my 2011 taxes When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. File my 2011 taxes S. File my 2011 taxes 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 my 2011 taxes Children's benefits. File my 2011 taxes   The rules in this chapter apply to benefits received by children. File my 2011 taxes See Who is taxed , later. File my 2011 taxes Figuring total income. File my 2011 taxes   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. File my 2011 taxes If the total is more than your base amount, part of your benefits may be taxable. File my 2011 taxes    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 my 2011 taxes 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 my 2011 taxes    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 my 2011 taxes 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 my 2011 taxes Base amount. File my 2011 taxes   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 my 2011 taxes Worksheet 11-1. File my 2011 taxes   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. File my 2011 taxes This is a quick way to check whether some of your benefits may be taxable. File my 2011 taxes Worksheet 11-1. File my 2011 taxes A Quick Way To Check if Your Benefits May Be Taxable A. File my 2011 taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. File my 2011 taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. File my 2011 taxes (If you received more than one form, combine the amounts from box 5 and enter the total. File my 2011 taxes ) A. File my 2011 taxes   Note. File my 2011 taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. File my 2011 taxes B. File my 2011 taxes Enter one-half of the amount on line A B. File my 2011 taxes   C. File my 2011 taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. File my 2011 taxes   D. File my 2011 taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. File my 2011 taxes   E. File my 2011 taxes Add lines B, C, and D E. File my 2011 taxes   Note. File my 2011 taxes Compare the amount on line E to your base amount for your filing status. File my 2011 taxes 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 my 2011 taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. File my 2011 taxes You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). File my 2011 taxes 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 my 2011 taxes Example. File my 2011 taxes 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 my 2011 taxes In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. File my 2011 taxes Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. File my 2011 taxes You also received a taxable pension of $22,800 and interest income of $500. File my 2011 taxes You did not have any tax-exempt interest income. File my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes Filled-in Worksheet 11-1. File my 2011 taxes A Quick Way To Check if Your Benefits May Be Taxable A. File my 2011 taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. File my 2011 taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. File my 2011 taxes (If you received more than one form, combine the amounts from box 5 and enter the total. File my 2011 taxes ) A. File my 2011 taxes $11,000 Note. File my 2011 taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. File my 2011 taxes B. File my 2011 taxes Enter one-half of the amount on line A B. File my 2011 taxes 5,500 C. File my 2011 taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. File my 2011 taxes 23,300 D. File my 2011 taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. File my 2011 taxes -0- E. File my 2011 taxes Add lines B, C, and D E. File my 2011 taxes $28,800 Note. File my 2011 taxes Compare the amount on line E to your base amount for your filing status. File my 2011 taxes 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 my 2011 taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. File my 2011 taxes You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). File my 2011 taxes 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 my 2011 taxes Who is taxed. File my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes Repayment of benefits. File my 2011 taxes   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. File my 2011 taxes It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. File my 2011 taxes If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. File my 2011 taxes   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. File my 2011 taxes Your repayments are shown in box 4. File my 2011 taxes The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). File my 2011 taxes Use the amount in box 5 to figure whether any of your benefits are taxable. File my 2011 taxes Tax withholding and estimated tax. File my 2011 taxes   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 my 2011 taxes If you choose to do this, you must complete a Form W-4V. File my 2011 taxes   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 my 2011 taxes For details, see Publication 505 or the instructions for Form 1040-ES. File my 2011 taxes How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. File my 2011 taxes You cannot use Form 1040EZ. File my 2011 taxes Reporting on Form 1040. File my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes Reporting on Form 1040A. File my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes Benefits not taxable. File my 2011 taxes   If you are filing Form 1040EZ, do not report any benefits on your tax return. File my 2011 taxes 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 my 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes Generally, the higher that total amount, the greater the taxable part of your benefits. File my 2011 taxes Maximum taxable part. File my 2011 taxes   Generally, up to 50% of your benefits will be taxable. File my 2011 taxes However, up to 85% of your benefits can be taxable if either of the following situations applies to you. File my 2011 taxes 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 my 2011 taxes You are married filing separately and lived with your spouse at any time during 2013. File my 2011 taxes Which worksheet to use. File my 2011 taxes   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. File my 2011 taxes You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. File my 2011 taxes You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. File my 2011 taxes 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 my 2011 taxes Situation (1) does not apply and you take an exclusion for interest from qualified U. File my 2011 taxes S. File my 2011 taxes 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 my 2011 taxes In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. File my 2011 taxes You received a lump-sum payment for an earlier year. File my 2011 taxes In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. File my 2011 taxes See Lump-sum election next. File my 2011 taxes Lump-sum election. File my 2011 taxes   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 my 2011 taxes    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 my 2011 taxes No part of the lump-sum death benefit is subject to tax. File my 2011 taxes   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. File my 2011 taxes 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 my 2011 taxes You can elect this method if it lowers your taxable benefits. File my 2011 taxes Making the election. File my 2011 taxes   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 my 2011 taxes That discussion also explains how to make the election. File my 2011 taxes    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. File my 2011 taxes Do not file an amended return for the earlier year. File my 2011 taxes Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. File my 2011 taxes Example 1. File my 2011 taxes George White is single and files Form 1040 for 2013. File my 2011 taxes 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 my 2011 taxes The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. File my 2011 taxes To figure his taxable benefits, George completes the worksheet shown here. File my 2011 taxes Filled-in Worksheet 1. File my 2011 taxes Figuring Your Taxable Benefits 1. File my 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File my 2011 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. File my 2011 taxes Enter one-half of line 1 2,990 3. File my 2011 taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. File my 2011 taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. File my 2011 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. File my 2011 taxes 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 my 2011 taxes Combine lines 2, 3, 4, and 5 31,980 7. File my 2011 taxes 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 my 2011 taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. File my 2011 taxes Is the amount on line 7 less than the amount on line 6?     No. File my 2011 taxes None of your social security benefits are taxable. File my 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File my 2011 taxes   Yes. File my 2011 taxes Subtract line 7 from line 6 31,980 9. File my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes 85) and enter the result on line 17. File my 2011 taxes Then go to line 18. File my 2011 taxes   10. File my 2011 taxes Is the amount on line 9 less than the amount on line 8?     No. File my 2011 taxes None of your benefits are taxable. File my 2011 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File my 2011 taxes 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 my 2011 taxes     Yes. File my 2011 taxes Subtract line 9 from line 8 6,980 11. File my 2011 taxes 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 my 2011 taxes Subtract line 11 from line 10. File my 2011 taxes If zero or less, enter -0- -0- 13. File my 2011 taxes Enter the smaller of line 10 or line 11 6,980 14. File my 2011 taxes Enter one-half of line 13 3,490 15. File my 2011 taxes Enter the smaller of line 2 or line 14 2,990 16. File my 2011 taxes Multiply line 12 by 85% (. File my 2011 taxes 85). File my 2011 taxes If line 12 is zero, enter -0- -0- 17. File my 2011 taxes Add lines 15 and 16 2,990 18. File my 2011 taxes Multiply line 1 by 85% (. File my 2011 taxes 85) 5,083 19. File my 2011 taxes Taxable benefits. File my 2011 taxes Enter the smaller of line 17 or line 18. File my 2011 taxes 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 my 2011 taxes On line 20a of his Form 1040, George enters his net benefits of $5,980. File my 2011 taxes On line 20b, he enters his taxable benefits of $2,990. File my 2011 taxes Example 2. File my 2011 taxes Ray and Alice Hopkins file a joint return on Form 1040A for 2013. File my 2011 taxes Ray is retired and received a fully taxable pension of $15,500. File my 2011 taxes He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. File my 2011 taxes Alice worked during the year and had wages of $14,000. File my 2011 taxes She made a deductible payment to her IRA account of $1,000. File my 2011 taxes Ray and Alice have two savings accounts with a total of $250 in taxable interest income. File my 2011 taxes They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. File my 2011 taxes They find none of Ray's social security benefits are taxable. File my 2011 taxes On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. File my 2011 taxes Filled-in Worksheet 1. File my 2011 taxes Figuring Your Taxable Benefits 1. File my 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File my 2011 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. File my 2011 taxes Enter one-half of line 1 2,800 3. File my 2011 taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. File my 2011 taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. File my 2011 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. File my 2011 taxes 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 my 2011 taxes Combine lines 2, 3, 4, and 5 32,550 7. File my 2011 taxes 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 my 2011 taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. File my 2011 taxes Is the amount on line 7 less than the amount on line 6?     No. File my 2011 taxes None of your social security benefits are taxable. File my 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File my 2011 taxes   Yes. File my 2011 taxes Subtract line 7 from line 6 31,550 9. File my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes 85) and enter the result on line 17. File my 2011 taxes Then go to line 18. File my 2011 taxes   10. File my 2011 taxes Is the amount on line 9 less than the amount on line 8?     No. File my 2011 taxes None of your benefits are taxable. File my 2011 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File my 2011 taxes 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 my 2011 taxes     Yes. File my 2011 taxes Subtract line 9 from line 8   11. File my 2011 taxes 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 my 2011 taxes Subtract line 11 from line 10. File my 2011 taxes If zero or less, enter -0-   13. File my 2011 taxes Enter the smaller of line 10 or line 11   14. File my 2011 taxes Enter one-half of line 13   15. File my 2011 taxes Enter the smaller of line 2 or line 14   16. File my 2011 taxes Multiply line 12 by 85% (. File my 2011 taxes 85). File my 2011 taxes If line 12 is zero, enter -0-   17. File my 2011 taxes Add lines 15 and 16   18. File my 2011 taxes Multiply line 1 by 85% (. File my 2011 taxes 85)   19. File my 2011 taxes Taxable benefits. File my 2011 taxes Enter the smaller of line 17 or line 18. File my 2011 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. File my 2011 taxes Joe and Betty Johnson file a joint return on Form 1040 for 2013. File my 2011 taxes Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. File my 2011 taxes Joe's Form RRB-1099 shows $10,000 in box 5. File my 2011 taxes Betty is a retired government worker and receives a fully taxable pension of $38,000. File my 2011 taxes They had $2,300 in taxable interest income plus interest of $200 on a qualified U. File my 2011 taxes S. File my 2011 taxes savings bond. File my 2011 taxes The savings bond interest qualified for the exclusion. File my 2011 taxes They figure their taxable benefits by completing Worksheet 1. File my 2011 taxes Because they have qualified U. File my 2011 taxes S. File my 2011 taxes 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 my 2011 taxes On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). File my 2011 taxes Filled-in Worksheet 1. File my 2011 taxes 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 my 2011 taxes • 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 my 2011 taxes None of your benefits are taxable for 2013. File my 2011 taxes For more information, see Repayments More Than Gross Benefits. File my 2011 taxes • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. File my 2011 taxes S. File my 2011 taxes 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 my 2011 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. File my 2011 taxes 1. File my 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File my 2011 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. File my 2011 taxes Enter one-half of line 1 5,000 3. File my 2011 taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. File my 2011 taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. File my 2011 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. File my 2011 taxes 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 my 2011 taxes Combine lines 2, 3, 4, and 5 45,500 7. File my 2011 taxes 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 my 2011 taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. File my 2011 taxes Is the amount on line 7 less than the amount on line 6?     No. File my 2011 taxes None of your social security benefits are taxable. File my 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File my 2011 taxes   Yes. File my 2011 taxes Subtract line 7 from line 6 45,500 9. File my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes 85) and enter the result on line 17. File my 2011 taxes Then go to line 18. File my 2011 taxes   10. File my 2011 taxes Is the amount on line 9 less than the amount on line 8?     No. File my 2011 taxes None of your benefits are taxable. File my 2011 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File my 2011 taxes 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 my 2011 taxes     Yes. File my 2011 taxes Subtract line 9 from line 8 13,500 11. File my 2011 taxes 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 my 2011 taxes Subtract line 11 from line 10. File my 2011 taxes If zero or less, enter -0- 1,500 13. File my 2011 taxes Enter the smaller of line 10 or line 11 12,000 14. File my 2011 taxes Enter one-half of line 13 6,000 15. File my 2011 taxes Enter the smaller of line 2 or line 14 5,000 16. File my 2011 taxes Multiply line 12 by 85% (. File my 2011 taxes 85). File my 2011 taxes If line 12 is zero, enter -0- 1,275 17. File my 2011 taxes Add lines 15 and 16 6,275 18. File my 2011 taxes Multiply line 1 by 85% (. File my 2011 taxes 85) 8,500 19. File my 2011 taxes Taxable benefits. File my 2011 taxes Enter the smaller of line 17 or line 18. File my 2011 taxes 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 my 2011 taxes Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. File my 2011 taxes Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. File my 2011 taxes Disability payments. File my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. File my 2011 taxes Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. File my 2011 taxes Legal expenses. File my 2011 taxes   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 my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes Do not use a worksheet in this case. File my 2011 taxes 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 my 2011 taxes If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. File my 2011 taxes Joint return. File my 2011 taxes   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 my 2011 taxes You do this to get your net benefits when figuring if your combined benefits are taxable. File my 2011 taxes Example. File my 2011 taxes John and Mary file a joint return for 2013. File my 2011 taxes John received Form SSA-1099 showing $3,000 in box 5. File my 2011 taxes Mary also received Form SSA-1099 and the amount in box 5 was ($500). File my 2011 taxes 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 my 2011 taxes Repayment of benefits received in an earlier year. File my 2011 taxes   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 my 2011 taxes Deduction $3,000 or less. File my 2011 taxes   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 my 2011 taxes Claim it on Schedule A (Form 1040), line 23. File my 2011 taxes Deduction more than $3,000. File my 2011 taxes    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 my 2011 taxes Figure your tax for 2013 in the following steps. File my 2011 taxes Figure the tax without the itemized deduction included on Schedule A, line 28. File my 2011 taxes 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 my 2011 taxes Then refigure the tax for that year. File my 2011 taxes Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. File my 2011 taxes Subtract the result in (c) from the result in (a). File my 2011 taxes Compare the tax figured in methods (1) and (2). File my 2011 taxes Your tax for 2013 is the smaller of the two amounts. File my 2011 taxes If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. File my 2011 taxes If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. File my 2011 taxes Check box d and enter “I. File my 2011 taxes R. File my 2011 taxes C. File my 2011 taxes 1341” in the space next to that box. File my 2011 taxes If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. File my 2011 taxes Prev  Up  Next   Home   More Online Publications