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Filing 1040ez online Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Filing 1040ez online Exemption from withholding. Filing 1040ez online 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. Filing 1040ez online When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Filing 1040ez online S. Filing 1040ez online savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Filing 1040ez online Children's benefits. Filing 1040ez online   The rules in this publication apply to benefits received by children. Filing 1040ez online See Who is taxed , later. Filing 1040ez online The SSA issues Form SSA-1099 and Form SSA-1042S. Filing 1040ez online The RRB issues Form RRB-1099 and Form RRB-1042S. Filing 1040ez online These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Filing 1040ez online You may receive more than one of these forms for the same tax year. Filing 1040ez online See the Appendix at the end of this publication for more information. Filing 1040ez online Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Filing 1040ez online The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Filing 1040ez online 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. Filing 1040ez online 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. Filing 1040ez online Figuring total income. Filing 1040ez online   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Filing 1040ez online If the total is more than your base amount, part of your benefits may be taxable. Filing 1040ez online   If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Filing 1040ez online Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Filing 1040ez online If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Filing 1040ez online If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Filing 1040ez online Base amount. Filing 1040ez online   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Filing 1040ez online Worksheet A. Filing 1040ez online   You can use Worksheet A to figure the amount of income to compare with your base amount. Filing 1040ez online This is a quick way to check whether some of your benefits may be taxable. Filing 1040ez online     Worksheet A. Filing 1040ez online A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Filing 1040ez online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Filing 1040ez online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Filing 1040ez online (If you received more than one form, combine the amounts from box 5 and enter the total. Filing 1040ez online ) A. Filing 1040ez online   Note. Filing 1040ez online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Filing 1040ez online B. Filing 1040ez online Enter one-half of the amount on line A B. Filing 1040ez online   C. Filing 1040ez online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Filing 1040ez online   D. Filing 1040ez online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Filing 1040ez online   E. Filing 1040ez online Add lines B, C, and D E. Filing 1040ez online   Note. Filing 1040ez online Compare the amount on line E to your base amount for your filing status. Filing 1040ez online If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Filing 1040ez online If the amount on line E is more than your base amount, some of your benefits may be taxable. Filing 1040ez online You need to complete Worksheet 1, shown later. Filing 1040ez online If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Filing 1040ez online   Example. Filing 1040ez online You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Filing 1040ez online In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Filing 1040ez online Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Filing 1040ez online You also received a taxable pension of $22,800 and interest income of $500. Filing 1040ez online You did not have any tax-exempt interest income. Filing 1040ez online 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. Filing 1040ez online   Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Filing 1040ez online     Filled-in Worksheet A. Filing 1040ez online A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Filing 1040ez online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Filing 1040ez online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Filing 1040ez online (If you received more than one form, combine the amounts from box 5 and enter the total. Filing 1040ez online ) A. Filing 1040ez online $11,000 Note. Filing 1040ez online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Filing 1040ez online B. Filing 1040ez online Enter one-half of the amount on line A B. Filing 1040ez online 5,500 C. Filing 1040ez online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Filing 1040ez online 23,300 D. Filing 1040ez online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Filing 1040ez online -0- E. Filing 1040ez online Add lines B, C, and D E. Filing 1040ez online $28,800 Note. Filing 1040ez online Compare the amount on line E to your base amount for your filing status. Filing 1040ez online If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Filing 1040ez online If the amount on line E is more than your base amount, some of your benefits may be taxable. Filing 1040ez online You need to complete Worksheet 1, shown later. Filing 1040ez online If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Filing 1040ez online   Who is taxed. Filing 1040ez online   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Filing 1040ez online For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Filing 1040ez online One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Filing 1040ez online Repayment of benefits. Filing 1040ez online   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Filing 1040ez online It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Filing 1040ez online If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Filing 1040ez online   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Filing 1040ez online Your repayments are shown in box 4. Filing 1040ez online The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Filing 1040ez online Use the amount in box 5 to figure whether any of your benefits are taxable. Filing 1040ez online Example. Filing 1040ez online In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Filing 1040ez online In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Filing 1040ez online During 2013, you repaid $500 to SSA. Filing 1040ez online The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Filing 1040ez online The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Filing 1040ez online Tax withholding and estimated tax. Filing 1040ez online   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Filing 1040ez online If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Filing 1040ez online   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Filing 1040ez online For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Filing 1040ez online U. Filing 1040ez online S. Filing 1040ez online citizens residing abroad. Filing 1040ez online   U. Filing 1040ez online S. Filing 1040ez online citizens who are residents of the following countries are exempt from U. Filing 1040ez online S. Filing 1040ez online tax on their benefits. Filing 1040ez online Canada. Filing 1040ez online Egypt. Filing 1040ez online Germany. Filing 1040ez online Ireland. Filing 1040ez online Israel. Filing 1040ez online Italy. Filing 1040ez online (You must also be a citizen of Italy for the exemption to apply. Filing 1040ez online ) Romania. Filing 1040ez online United Kingdom. Filing 1040ez online   The SSA will not withhold U. Filing 1040ez online S. Filing 1040ez online tax from your benefits if you are a U. Filing 1040ez online S. Filing 1040ez online citizen. Filing 1040ez online   The RRB will withhold U. Filing 1040ez online S. Filing 1040ez online tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Filing 1040ez online 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. Filing 1040ez online Contact the RRB to get this form. Filing 1040ez online Lawful permanent residents. Filing 1040ez online   For U. Filing 1040ez online S. Filing 1040ez online 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. Filing 1040ez online Social security benefits paid to a green card holder are not subject to 30% withholding. Filing 1040ez online 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. Filing 1040ez online SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Filing 1040ez online 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. Filing 1040ez online 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. Filing 1040ez online S. Filing 1040ez online lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Filing 1040ez online I am filing a U. Filing 1040ez online S. Filing 1040ez online income tax return for the tax year as a resident alien reporting all of my worldwide income. Filing 1040ez online I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Filing 1040ez online ” Nonresident aliens. Filing 1040ez online   A nonresident alien is an individual who is not a citizen or resident of the United States. Filing 1040ez online If you are a nonresident alien, the rules discussed in this publication do not apply to you. Filing 1040ez online Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Filing 1040ez online You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Filing 1040ez online These forms will also show the tax rate and the amount of tax withheld from your benefits. Filing 1040ez online   Under tax treaties with the following countries, residents of these countries are exempt from U. Filing 1040ez online S. Filing 1040ez online tax on their benefits. Filing 1040ez online Canada. Filing 1040ez online Egypt. Filing 1040ez online Germany. Filing 1040ez online Ireland. Filing 1040ez online Israel. Filing 1040ez online Italy. Filing 1040ez online Japan. Filing 1040ez online Romania. Filing 1040ez online United Kingdom. Filing 1040ez online   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Filing 1040ez online S. Filing 1040ez online tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Filing 1040ez online   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Filing 1040ez online   For more information on whether you are a nonresident alien, see Publication 519, U. Filing 1040ez online S. Filing 1040ez online Tax Guide for Aliens. Filing 1040ez online Exemption from withholding. Filing 1040ez online   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. Filing 1040ez online S. Filing 1040ez online tax from your benefits. Filing 1040ez online   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. Filing 1040ez online Contact the RRB to get this form. Filing 1040ez online Canadian or German social security benefits paid to U. Filing 1040ez online S. Filing 1040ez online residents. Filing 1040ez online   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Filing 1040ez online S. Filing 1040ez online residents are treated for U. Filing 1040ez online S. Filing 1040ez online income tax purposes as if they were paid under the social security legislation of the United States. Filing 1040ez online If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Filing 1040ez online How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Filing 1040ez online You cannot use Form 1040EZ. Filing 1040ez online Reporting on Form 1040. Filing 1040ez online   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Filing 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Filing 1040ez online Reporting on Form 1040A. Filing 1040ez online   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Filing 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Filing 1040ez online Benefits not taxable. Filing 1040ez online   If you are filing Form 1040EZ, do not report any benefits on your tax return. Filing 1040ez online If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Filing 1040ez online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Filing 1040ez online How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Filing 1040ez online Generally, the higher that total amount, the greater the taxable part of your benefits. Filing 1040ez online Maximum taxable part. Filing 1040ez online   Generally, up to 50% of your benefits will be taxable. Filing 1040ez online However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Filing 1040ez online The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Filing 1040ez online You are married filing separately and lived with your spouse at any time during 2013. Filing 1040ez online Which worksheet to use. Filing 1040ez online   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Filing 1040ez online You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Filing 1040ez online You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Filing 1040ez online In this situation you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Filing 1040ez online Situation (1) does not apply and you take an exclusion for interest from qualified U. Filing 1040ez online S. Filing 1040ez online savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Filing 1040ez online In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Filing 1040ez online You received a lump-sum payment for an earlier year. Filing 1040ez online In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Filing 1040ez online See Lump-Sum Election , later. Filing 1040ez online Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Filing 1040ez online Filled-in Worksheet 1. Filing 1040ez online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Filing 1040ez online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Filing 1040ez online None of your benefits are taxable for 2013. Filing 1040ez online For more information, see Repayments More Than Gross Benefits . Filing 1040ez online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 1040ez online S. Filing 1040ez online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Filing 1040ez online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 1040ez online 1. Filing 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 1040ez online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 1040ez online $5,980         2. Filing 1040ez online Enter one-half of line 1 2. Filing 1040ez online 2,990     3. Filing 1040ez online 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. Filing 1040ez online 28,990     4. Filing 1040ez online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 1040ez online -0-     5. Filing 1040ez online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Filing 1040ez online -0-     6. Filing 1040ez online Combine lines 2, 3, 4, and 5 6. Filing 1040ez online 31,980     7. Filing 1040ez online 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. Filing 1040ez online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 1040ez online -0-     8. Filing 1040ez online Is the amount on line 7 less than the amount on line 6?             No. Filing 1040ez online None of your social security benefits are taxable. Filing 1040ez online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 1040ez online             Yes. Filing 1040ez online Subtract line 7 from line 6 8. Filing 1040ez online 31,980     9. Filing 1040ez online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Filing 1040ez online 25,000       Note. Filing 1040ez online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Filing 1040ez online 85) and enter the result on line 17. Filing 1040ez online Then go to line 18. Filing 1040ez online         10. Filing 1040ez online Is the amount on line 9 less than the amount on line 8?             No. Filing 1040ez online None of your benefits are taxable. Filing 1040ez online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 1040ez online             Yes. Filing 1040ez online Subtract line 9 from line 8 10. Filing 1040ez online 6,980     11. Filing 1040ez online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Filing 1040ez online 9,000     12. Filing 1040ez online Subtract line 11 from line 10. Filing 1040ez online If zero or less, enter -0- 12. Filing 1040ez online -0-     13. Filing 1040ez online Enter the smaller of line 10 or line 11 13. Filing 1040ez online 6,980     14. Filing 1040ez online Enter one-half of line 13 14. Filing 1040ez online 3,490     15. Filing 1040ez online Enter the smaller of line 2 or line 14 15. Filing 1040ez online 2,990     16. Filing 1040ez online Multiply line 12 by 85% (. Filing 1040ez online 85). Filing 1040ez online If line 12 is zero, enter -0- 16. Filing 1040ez online -0-     17. Filing 1040ez online Add lines 15 and 16 17. Filing 1040ez online 2,990     18. Filing 1040ez online Multiply line 1 by 85% (. Filing 1040ez online 85) 18. Filing 1040ez online 5,083     19. Filing 1040ez online Taxable benefits. Filing 1040ez online Enter the smaller of line 17 or line 18. Filing 1040ez online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 1040ez online $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. Filing 1040ez online         Example 1. Filing 1040ez online George White is single and files Form 1040 for 2013. Filing 1040ez online 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. Filing 1040ez online He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Filing 1040ez online   To figure his taxable benefits, George completes Worksheet 1, shown below. Filing 1040ez online On line 20a of his Form 1040, George enters his net benefits of $5,980. Filing 1040ez online On line 20b, he enters his taxable benefits of $2,990. Filing 1040ez online Example 2. Filing 1040ez online Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Filing 1040ez online Ray is retired and received a fully taxable pension of $15,500. Filing 1040ez online He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Filing 1040ez online Alice worked during the year and had wages of $14,000. Filing 1040ez online She made a deductible payment to her IRA account of $1,000. Filing 1040ez online Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Filing 1040ez online They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Filing 1040ez online They find none of Ray's social security benefits are taxable. Filing 1040ez online On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Filing 1040ez online Filled-in Worksheet 1. Filing 1040ez online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Filing 1040ez online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Filing 1040ez online None of your benefits are taxable for 2013. Filing 1040ez online For more information, see Repayments More Than Gross Benefits . Filing 1040ez online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 1040ez online S. Filing 1040ez online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Filing 1040ez online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 1040ez online 1. Filing 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 1040ez online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 1040ez online $5,600         2. Filing 1040ez online Enter one-half of line 1 2. Filing 1040ez online 2,800     3. Filing 1040ez online 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. Filing 1040ez online 29,750     4. Filing 1040ez online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 1040ez online -0-     5. Filing 1040ez online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Filing 1040ez online -0-     6. Filing 1040ez online Combine lines 2, 3, 4, and 5 6. Filing 1040ez online 32,550     7. Filing 1040ez online 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. Filing 1040ez online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 1040ez online 1,000     8. Filing 1040ez online Is the amount on line 7 less than the amount on line 6?             No. Filing 1040ez online None of your social security benefits are taxable. Filing 1040ez online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 1040ez online             Yes. Filing 1040ez online Subtract line 7 from line 6 8. Filing 1040ez online 31,550     9. Filing 1040ez online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Filing 1040ez online 32,000       Note. Filing 1040ez online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Filing 1040ez online 85) and enter the result on line 17. Filing 1040ez online Then go to line 18. Filing 1040ez online         10. Filing 1040ez online Is the amount on line 9 less than the amount on line 8?             No. Filing 1040ez online None of your benefits are taxable. Filing 1040ez online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 1040ez online             Yes. Filing 1040ez online Subtract line 9 from line 8 10. Filing 1040ez online       11. Filing 1040ez online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Filing 1040ez online       12. Filing 1040ez online Subtract line 11 from line 10. Filing 1040ez online If zero or less, enter -0- 12. Filing 1040ez online       13. Filing 1040ez online Enter the smaller of line 10 or line 11 13. Filing 1040ez online       14. Filing 1040ez online Enter one-half of line 13 14. Filing 1040ez online       15. Filing 1040ez online Enter the smaller of line 2 or line 14 15. Filing 1040ez online       16. Filing 1040ez online Multiply line 12 by 85% (. Filing 1040ez online 85). Filing 1040ez online If line 12 is zero, enter -0- 16. Filing 1040ez online       17. Filing 1040ez online Add lines 15 and 16 17. Filing 1040ez online       18. Filing 1040ez online Multiply line 1 by 85% (. Filing 1040ez online 85) 18. Filing 1040ez online       19. Filing 1040ez online Taxable benefits. Filing 1040ez online Enter the smaller of line 17 or line 18. Filing 1040ez online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 1040ez online         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. Filing 1040ez online         Example 3. Filing 1040ez online Joe and Betty Johnson file a joint return on Form 1040 for 2013. Filing 1040ez online Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Filing 1040ez online Joe's Form RRB-1099 shows $10,000 in box 5. Filing 1040ez online Betty is a retired government worker and received a fully taxable pension of $38,000. Filing 1040ez online They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Filing 1040ez online S. Filing 1040ez online savings bond. Filing 1040ez online The savings bond interest qualified for the exclusion. Filing 1040ez online They figure their taxable benefits by completing Worksheet 1 below. Filing 1040ez online Because they have qualified U. Filing 1040ez online S. Filing 1040ez online savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Filing 1040ez online On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Filing 1040ez online 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. Filing 1040ez online (See Maximum taxable part under How Much Is Taxable earlier. Filing 1040ez online ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Filing 1040ez online Filled-in Worksheet 1. Filing 1040ez online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Filing 1040ez online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Filing 1040ez online None of your benefits are taxable for 2013. Filing 1040ez online For more information, see Repayments More Than Gross Benefits . Filing 1040ez online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 1040ez online S. Filing 1040ez online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Filing 1040ez online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 1040ez online 1. Filing 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 1040ez online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 1040ez online $10,000         2. Filing 1040ez online Enter one-half of line 1 2. Filing 1040ez online 5,000     3. Filing 1040ez online 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. Filing 1040ez online 40,500     4. Filing 1040ez online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 1040ez online -0-     5. Filing 1040ez online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Filing 1040ez online -0-     6. Filing 1040ez online Combine lines 2, 3, 4, and 5 6. Filing 1040ez online 45,500     7. Filing 1040ez online 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. Filing 1040ez online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 1040ez online -0-     8. Filing 1040ez online Is the amount on line 7 less than the amount on line 6?             No. Filing 1040ez online None of your social security benefits are taxable. Filing 1040ez online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 1040ez online             Yes. Filing 1040ez online Subtract line 7 from line 6 8. Filing 1040ez online 45,500     9. Filing 1040ez online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Filing 1040ez online 32,000       Note. Filing 1040ez online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Filing 1040ez online 85) and enter the result on line 17. Filing 1040ez online Then go to line 18. Filing 1040ez online         10. Filing 1040ez online Is the amount on line 9 less than the amount on line 8?             No. Filing 1040ez online None of your benefits are taxable. Filing 1040ez online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 1040ez online             Yes. Filing 1040ez online Subtract line 9 from line 8 10. Filing 1040ez online 13,500     11. Filing 1040ez online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Filing 1040ez online 12,000     12. Filing 1040ez online Subtract line 11 from line 10. Filing 1040ez online If zero or less, enter -0- 12. Filing 1040ez online 1,500     13. Filing 1040ez online Enter the smaller of line 10 or line 11 13. Filing 1040ez online 12,000     14. Filing 1040ez online Enter one-half of line 13 14. Filing 1040ez online 6,000     15. Filing 1040ez online Enter the smaller of line 2 or line 14 15. Filing 1040ez online 5,000     16. Filing 1040ez online Multiply line 12 by 85% (. Filing 1040ez online 85). Filing 1040ez online If line 12 is zero, enter -0- 16. Filing 1040ez online 1,275     17. Filing 1040ez online Add lines 15 and 16 17. Filing 1040ez online 6,275     18. Filing 1040ez online Multiply line 1 by 85% (. Filing 1040ez online 85) 18. Filing 1040ez online 8,500     19. Filing 1040ez online Taxable benefits. Filing 1040ez online Enter the smaller of line 17 or line 18. Filing 1040ez online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 1040ez online $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. Filing 1040ez online         Filled-in Worksheet 1. Filing 1040ez online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Filing 1040ez online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Filing 1040ez online None of your benefits are taxable for 2013. Filing 1040ez online For more information, see Repayments More Than Gross Benefits . Filing 1040ez online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 1040ez online S. Filing 1040ez online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Filing 1040ez online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 1040ez online 1. Filing 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 1040ez online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 1040ez online $4,000         2. Filing 1040ez online Enter one-half of line 1 2. Filing 1040ez online 2,000     3. Filing 1040ez online 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. Filing 1040ez online 8,000     4. Filing 1040ez online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 1040ez online -0-     5. Filing 1040ez online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Filing 1040ez online -0-     6. Filing 1040ez online Combine lines 2, 3, 4, and 5 6. Filing 1040ez online 10,000     7. Filing 1040ez online 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. Filing 1040ez online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 1040ez online -0-     8. Filing 1040ez online Is the amount on line 7 less than the amount on line 6?             No. Filing 1040ez online None of your social security benefits are taxable. Filing 1040ez online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 1040ez online             Yes. Filing 1040ez online Subtract line 7 from line 6 8. Filing 1040ez online 10,000     9. Filing 1040ez online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Filing 1040ez online         Note. Filing 1040ez online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Filing 1040ez online 85) and enter the result on line 17. Filing 1040ez online Then go to line 18. Filing 1040ez online         10. Filing 1040ez online Is the amount on line 9 less than the amount on line 8?             No. Filing 1040ez online None of your benefits are taxable. Filing 1040ez online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 1040ez online             Yes. Filing 1040ez online Subtract line 9 from line 8 10. Filing 1040ez online       11. Filing 1040ez online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Filing 1040ez online       12. Filing 1040ez online Subtract line 11 from line 10. Filing 1040ez online If zero or less, enter -0- 12. Filing 1040ez online       13. Filing 1040ez online Enter the smaller of line 10 or line 11 13. Filing 1040ez online       14. Filing 1040ez online Enter one-half of line 13 14. Filing 1040ez online       15. Filing 1040ez online Enter the smaller of line 2 or line 14 15. Filing 1040ez online       16. Filing 1040ez online Multiply line 12 by 85% (. Filing 1040ez online 85). Filing 1040ez online If line 12 is zero, enter -0- 16. Filing 1040ez online       17. Filing 1040ez online Add lines 15 and 16 17. Filing 1040ez online 8,500     18. Filing 1040ez online Multiply line 1 by 85% (. Filing 1040ez online 85) 18. Filing 1040ez online 3,400     19. Filing 1040ez online Taxable benefits. Filing 1040ez online Enter the smaller of line 17 or line 18. Filing 1040ez online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 1040ez online $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. Filing 1040ez online         Example 4. Filing 1040ez online Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Filing 1040ez online Bill earned $8,000 during 2013. Filing 1040ez online The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). Filing 1040ez online Bill figures his taxable benefits by completing Worksheet 1 below. Filing 1040ez online 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. Filing 1040ez online See How Much Is Taxable earlier. Filing 1040ez online Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Filing 1040ez online 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. Filing 1040ez online This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Filing 1040ez online No part of the lump-sum death benefit is subject to tax. Filing 1040ez online Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Filing 1040ez online However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Filing 1040ez online You can elect this method if it lowers your taxable benefits. Filing 1040ez online 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. Filing 1040ez online Then you subtract any taxable benefits for that year that you previously reported. Filing 1040ez online The remainder is the taxable part of the lump-sum payment. Filing 1040ez online Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Filing 1040ez online Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Filing 1040ez online Do not file an amended return for the earlier year. Filing 1040ez online Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Filing 1040ez online Complete Worksheet 1 in this publication. Filing 1040ez online Complete Worksheet 2 and Worksheet 3 as appropriate. Filing 1040ez online Use Worksheet 2 if your lump-sum payment was for a year after 1993. Filing 1040ez online Use Worksheet 3 if it was for 1993 or an earlier year. Filing 1040ez online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Filing 1040ez online Complete Worksheet 4. Filing 1040ez online Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Filing 1040ez online 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. Filing 1040ez online Making the election. Filing 1040ez online   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. Filing 1040ez online Do not attach the completed worksheets to your return. Filing 1040ez online Keep them with your records. Filing 1040ez online    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. Filing 1040ez online Lump-sum payment reported on Form SSA-1099 or RRB-1099. Filing 1040ez online   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. Filing 1040ez online That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Filing 1040ez online The form will also show the year (or years) the payment is for. Filing 1040ez online However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Filing 1040ez online You must contact the RRB for a breakdown by year for any amount shown in box 9. Filing 1040ez online Example Jane Jackson is single. Filing 1040ez online In 2012 she applied for social security disability benefits but was told she was ineligible. Filing 1040ez online She appealed the decision and won. Filing 1040ez online In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. Filing 1040ez online Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Filing 1040ez online Jane's other income for 2012 and 2013 is as follows. Filing 1040ez online   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. Filing 1040ez online She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Filing 1040ez online Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Filing 1040ez online She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Filing 1040ez online She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Filing 1040ez online After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Filing 1040ez online Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Filing 1040ez online To do this, she prints “LSE” to the left of Form 1040, line 20a. Filing 1040ez online She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Filing 1040ez online Jane's filled-in worksheets (1, 2, and 4) follow. Filing 1040ez online Jane Jackson's Filled-in Worksheet 1. Filing 1040ez online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Filing 1040ez online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Filing 1040ez online None of your benefits are taxable for 2013. Filing 1040ez online For more information, see Repayments More Than Gross Benefits . Filing 1040ez online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 1040ez online S. Filing 1040ez online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Filing 1040ez online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 1040ez online 1. Filing 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 1040ez online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 1040ez online $11,000         2. Filing 1040ez online Enter one-half of line 1 2. Filing 1040ez online 5,500     3. Filing 1040ez online 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. Filing 1040ez online 25,500     4. Filing 1040ez online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 1040ez online -0-     5. Filing 1040ez online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Filing 1040ez online -0-     6. Filing 1040ez online Combine lines 2, 3, 4, and 5 6. Filing 1040ez online 31,000     7. Filing 1040ez online 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. Filing 1040ez online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 1040ez online -0-     8. Filing 1040ez online Is the amount on line 7 less than the amount on line 6?             No. Filing 1040ez online None of your social security benefits are taxable. Filing 1040ez online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 1040ez online             Yes. Filing 1040ez online Subtract line 7 from line 6 8. Filing 1040ez online 31,000     9. Filing 1040ez online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Filing 1040ez online 25,000       Note. Filing 1040ez online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Filing 1040ez online 85) and enter the result on line 17. Filing 1040ez online Then go to line 18. Filing 1040ez online         10. Filing 1040ez online Is the amount on line 9 less than the amount on line 8?             No. Filing 1040ez online None of your benefits are taxable. Filing 1040ez online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 1040ez online             Yes. Filing 1040ez online Subtract line 9 from line 8 10. Filing 1040ez online 6,000     11. Filing 1040ez online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Filing 1040ez online 9,000     12. Filing 1040ez online Subtract line 11 from line 10. Filing 1040ez online If zero or less, enter -0- 12. Filing 1040ez online -0-     13. Filing 1040ez online Enter the smaller of line 10 or line 11 13. Filing 1040ez online 6,000     14. Filing 1040ez online Enter one-half of line 13 14. Filing 1040ez online 3,000     15. Filing 1040ez online Enter the smaller of line 2 or line 14 15. Filing 1040ez online 3,000     16. Filing 1040ez online Multiply line 12 by 85% (. Filing 1040ez online 85). Filing 1040ez online If line 12 is zero, enter -0- 16. Filing 1040ez online -0-     17. Filing 1040ez online Add lines 15 and 16 17. Filing 1040ez online 3,000     18. Filing 1040ez online Multiply line 1 by 85% (. Filing 1040ez online 85) 18. Filing 1040ez online 9,350     19. Filing 1040ez online Taxable benefits. Filing 1040ez online Enter the smaller of line 17 or line 18. Filing 1040ez online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 1040ez online $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. Filing 1040ez online         Jane Jackson's Filled-in Worksheet 2. Filing 1040ez online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Filing 1040ez online 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. Filing 1040ez online $2,000           Note. Filing 1040ez online If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Filing 1040ez online Otherwise, go on to line 2. Filing 1040ez online             2. Filing 1040ez online Enter one-half of line 1 2. Filing 1040ez online 1,000   3. Filing 1040ez online Enter your adjusted gross income for the earlier year 3. Filing 1040ez online 23,000   4. Filing 1040ez online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Filing 1040ez online S. Filing 1040ez online 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. Filing 1040ez online -0-   5. Filing 1040ez online Enter any tax-exempt interest received in the earlier year 5. Filing 1040ez online -0-   6. Filing 1040ez online Add lines 2 through 5 6. Filing 1040ez online 24,000   7. Filing 1040ez online Enter your taxable benefits for the earlier year that you previously reported 7. Filing 1040ez online -0-   8. Filing 1040ez online Subtract line 7 from line 6 8. Filing 1040ez online 24,000   9. Filing 1040ez online 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. Filing 1040ez online 25,000     Note. Filing 1040ez online 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% (. Filing 1040ez online 85) and enter the result on line 17. Filing 1040ez online Then go to line 18. Filing 1040ez online         10. Filing 1040ez online Is the amount on line 8 more than the amount on line 9?       No. Filing 1040ez online Skip lines 10 through 20 and enter -0- on line 21. Filing 1040ez online       Yes. Filing 1040ez online Subtract line 9 from line 8 10. Filing 1040ez online     11. Filing 1040ez online 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. Filing 1040ez online     12. Filing 1040ez online Subtract line 11 from line 10. Filing 1040ez online If zero or less, enter -0- 12. Filing 1040ez online     13. Filing 1040ez online Enter the smaller of line 10 or line 11 13. Filing 1040ez online     14. Filing 1040ez online Enter one-half of line 13 14. Filing 1040ez online     15. Filing 1040ez online Enter the smaller of line 2 or line 14 15. Filing 1040ez online     16. Filing 1040ez online Multiply line 12 by 85% (. Filing 1040ez online 85). Filing 1040ez online If line 12 is zero, enter -0- 16. Filing 1040ez online     17. Filing 1040ez online Add lines 15 and 16 17. Filing 1040ez online     18. Filing 1040ez online Multiply line 1 by 85% (. Filing 1040ez online 85) 18. Filing 1040ez online     19. Filing 1040ez online Refigured taxable benefits. Filing 1040ez online Enter the smaller of line 17 or line 18 19. Filing 1040ez online     20. Filing 1040ez online Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Filing 1040ez online     21. Filing 1040ez online Additional taxable benefits. Filing 1040ez online Subtract line 20 from line 19. Filing 1040ez online Also enter this amount on Worksheet 4, line 20 21. Filing 1040ez online -0-     Do not file an amended return for this earlier year. Filing 1040ez online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Filing 1040ez online   Jane Jackson's Filled-in Worksheet 4. Filing 1040ez online 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. Filing 1040ez online 1. Filing 1040ez online 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. Filing 1040ez online $9,000         Note. Filing 1040ez online If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Filing 1040ez online Otherwise, go on to line 2. Filing 1040ez online           2. Filing 1040ez online Enter one-half of line 1 2. Filing 1040ez online 4,500   3. Filing 1040ez online Enter the amount from Worksheet 1, line 3 3. Filing 1040ez online 25,500   4. Filing 1040ez online Enter the amount from Worksheet 1, line 4 4. Filing 1040ez online -0-   5. Filing 1040ez online Enter the amount from Worksheet 1, line 5 5. Filing 1040ez online -0-   6. Filing 1040ez online Combine lines 2, 3, 4, and 5 6. Filing 1040ez online 30,000   7. Filing 1040ez online Enter the amount from Worksheet 1, line 7 7. Filing 1040ez online -0-   8. Filing 1040ez online Subtract line 7 from line 6 8. Filing 1040ez online 30,000   9. Filing 1040ez online Enter the amount from Worksheet 1, line 9. Filing 1040ez online 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% (. Filing 1040ez online 85) and enter the result on line 17. Filing 1040ez online Then, go to line 18 9. Filing 1040ez online 25,000   10. Filing 1040ez online Is the amount on line 8 more than the amount on line 9? No. Filing 1040ez online Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Filing 1040ez online  Yes. Filing 1040ez online Subtract line 9 from line 8 10. Filing 1040ez online 5,000   11. Filing 1040ez online Enter the amount from Worksheet 1, line 11 11. Filing 1040ez online 9,000   12. Filing 1040ez online Subtract line 11 from line 10. Filing 1040ez online If zero or less, enter -0- 12. Filing 1040ez online -0-   13. Filing 1040ez online Enter the smaller of line 10 or line 11 13. Filing 1040ez online 5,000   14. Filing 1040ez online Enter one-half of line 13 14. Filing 1040ez online 2,500   15. Filing 1040ez online Enter the smaller of line 2 or line 14 15. Filing 1040ez online 2,500   16. Filing 1040ez online Multiply line 12 by 85% (. Filing 1040ez online 85). Filing 1040ez online If line 12 is zero, enter -0- 16. Filing 1040ez online -0-   17. Filing 1040ez online Add lines 15 and 16 17. Filing 1040ez online 2,500   18. Filing 1040ez online Multiply line 1 by 85% (. Filing 1040ez online 85) 18. Filing 1040ez online 7,650   19. Filing 1040ez online Enter the smaller of line 17 or line 18 19. Filing 1040ez online 2,500   20. Filing 1040ez online 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. Filing 1040ez online -0-   21. Filing 1040ez online Taxable benefits under lump-sum election method. Filing 1040ez online Add lines 19 and 20 21. Filing 1040ez online $2,500   Next. Filing 1040ez online Is line 21 above smaller than Worksheet 1, line 19? No. Filing 1040ez online Do not use this method to figure your taxable benefits. Filing 1040ez online Follow the instructions on Worksheet 1 to report your benefits. Filing 1040ez online  Yes. Filing 1040ez online You can elect to report your taxable benefits under this method. Filing 1040ez online To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Filing 1040ez online If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Filing 1040ez online Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 1040ez online Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 1040ez online 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. Filing 1040ez online   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Filing 1040ez online Disability payments. Filing 1040ez online   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Filing 1040ez online If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Filing 1040ez online If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Filing 1040ez online 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. Filing 1040ez online Legal expenses. Filing 1040ez online   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Filing 1040ez online   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Filing 1040ez online Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Filing 1040ez online If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Filing 1040ez online Do not use Worksheet 1 in this case. Filing 1040ez online If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Filing 1040ez online If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Filing 1040ez online Joint return. Filing 1040ez online   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Filing 1040ez online You do this to get your net benefits when figuring if your combined benefits are taxable. Filing 1040ez online Example. Filing 1040ez online John and Mary file a joint return for 2013. Filing 1040ez online John received Form SSA-1099 showing $3,000 in box 5. Filing 1040ez online Mary also received Form SSA-1099 and the amount in box 5 was ($500). Filing 1040ez online John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Filing 1040ez online Repayment of benefits received in an earlier year. Filing 1040ez online   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Filing 1040ez online Deduction $3,000 or less. Filing 1040ez online   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Filing 1040ez online Claim it on Schedule A (Form 1040), line 23. Filing 1040ez online Deduction more than $3,000. Filing 1040ez online   If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Filing 1040ez online Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Filing 1040ez online For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Filing 1040ez online Then refigure the tax for that year. Filing 1040ez online Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Filing 1040ez online Subtract the result in (c) from the result in (a). Filing 1040ez online   Compare the tax figured in methods (1) and (2). Filing 1040ez online Your tax for 2013 is the smaller of the two amounts. Filing 1040ez online If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Filing 1040ez online If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Filing 1040ez online Check box d and enter “I. Filing 1040ez online R. Filing 1040ez online C. Filing 1040ez online 1341” in the space next to that box. Filing 1040ez online If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Filing 1040ez online 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). Filing 1040ez online Worksheet 1. Filing 1040ez online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Filing 1040ez online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Filing 1040ez online None of your benefits are taxable for 2013. Filing 1040ez online For more information, see Repayments More Than Gross Benefits . Filing 1040ez online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 1040ez online S. Filing 1040ez online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Filing 1040ez online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 1040ez online 1. Filing 1040ez online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 1040ez online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 1040ez online           2. Filing 1040ez online Enter one-half of line 1 2. Filing 1040ez online       3. Filing 1040ez online 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. Filing 1040ez online       4. Filing 1040ez online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 1040ez online       5. Filing 1040ez online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Filing 1040ez online       6. Filing 1040ez online Combine lines 2, 3, 4, and 5 6. Filing 1040ez online       7. Filing 1040ez online 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. Filing 1040ez online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 1040ez online       8. Filing 1040ez online Is the amount on line 7 less than the amount on line 6?             No. Filing 1040ez online None of your social security benefits are taxable. Filing 1040ez online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 1040ez online             Yes. Filing 1040ez online Subtract line 7 from line 6 8. Filing 1040ez online       9. Filing 1040ez online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Filing 1040ez online         Note. Filing 1040ez online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Filing 1040ez online 85) and enter the result on line 17. Filing 1040ez online Then go to line 18. Filing 1040ez online         10. Filing 1040ez online Is the amount on line 9 less than the amount on line 8?             No. Filing 1040ez online None of your benefits are taxable. Filing 1040ez online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 1040ez online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 1040ez online             Yes. Filing 1040ez online Subtract line 9 from line 8 10. Filing 1040ez online       11. Filing 1040ez online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Filing 1040ez online       12. Filing 1040ez online Subtract line 11 from line 10. Filing 1040ez online If zero or less, enter -0- 12. Filing 1040ez online       13. Filing 1040ez online Enter the smaller of line 10 or line 11 13. Filing 1040ez online       14. Filing 1040ez online Enter one-half of line 13 14. Filing 1040ez online       15. Filing 1040ez online Enter the smaller of line 2 or line 14 15. Filing 1040ez online       16. Filing 1040ez online Multiply line 12 by 85% (. Filing 1040ez online 85). Filing 1040ez online If line 12 is zero, enter -0- 16. Filing 1040ez online       17. Filing 1040ez online Add lines 15 and 16 17. Filing 1040ez online       18. Filing 1040ez online Multiply line 1 by 85% (. Filing 1040ez online 85) 18. Filing 1040ez online       19. Filing 1040ez online Taxable benefits. Filing 1040ez online Enter the smaller of line 17 or line 18. Filing 1040ez online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 1040ez online         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. Filing 1040ez online         Worksheet 2. Filing 1040ez online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Filing 1040ez online 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. Filing 1040ez online             Note. Filing 1040ez online If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Filing 1040ez online Otherwise, go on to line 2. Filing 1040ez online             2. Filing 1040ez online Enter one-half of line 1 2. Filing 1040ez online     3. Filing 1040ez online Enter your adjusted gross income for the earlier year 3. Filing 1040ez online     4. Filing 1040ez online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Filing 1040ez online S. Filing 1040ez online 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. Filing 1040ez online     5. Filing 1040ez online Enter any tax-exempt interest received in the earlier year 5. Filing 1040ez online     6. Filing 1040ez online Add lines 2 through 5 6. Filing 1040ez online     7. Filing 1040ez online Enter your taxable benefits for the earlier year that you previously reported 7. Filing 1040ez online     8. Filing 1040ez online Subtract line 7 from line 6 8. Filing 1040ez online     9. Filing 1040ez online 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. Filing 1040ez online       Note. Filing 1040ez online 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% (. Filing 1040ez online 85) and enter the result on line 17. Filing 1040ez online Then go to line 18. Filing 1040ez online         10. Filing 1040ez online Is the amount on line 8 more than the amount on line 9?       No. Filing 1040ez online Skip lines 10 through 20 and enter -0- on line 21. Filing 1040ez online       Yes. Filing 1040ez online Subtract line 9 from line 8 10. Filing 1040ez online     11. Filing 1040ez online 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. Filing 1040ez online     12. Filing 1040ez online Subtract line 11 from line 10. Filing 1040ez online If zero or less, enter -0- 12. Filing 1040ez online     13. Filing 1040ez online Enter the smaller of line 10 or line 11 13. Filing 1040ez online     14. Filing 1040ez online Enter one-half of line 13 14. Filing 1040ez online     15. Filing 1040ez online Enter the smaller of line 2 or line 14 15. Filing 1040ez online     16. Filing 1040ez online Multiply line 12 by 85% (. Filing 1040ez online 85). Filing 1040ez online If line 12 is zero, enter -0- 16. Filing 1040ez online     17. Filing 1040ez online Add lines 15 and 16 17. Filing 1040ez online     18. Filing 1040ez online Multiply line 1 by 85% (. Filing 1040ez online 85) 18. Filing 1040ez online     19. Filing 1040ez online Refigured taxable benefits. Filing 1040ez online Enter the smaller of line 17 or line 18 19. Filing 1040ez online     20. Filing 1040ez online Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Filing 1040ez online     21. Filing 1040ez online Additional taxable benefits. Filing 1040ez online Subtract line 20 from line 19. Filing 1040ez online Also enter this amount on Worksheet 4, line 20 21. Filing 1040ez online       Do not file an amended return for this earlier year. Filing 1040ez online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Filing 1040ez online   Worksheet 3. Filing 1040ez online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Filing 1040ez online 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. Filing 1040ez online           Note. Filing 1040ez online If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Filing 1040ez online Otherwise, go on to line 2. Filing 1040ez online           2. Filing 1040ez online Enter one-half of line 1 2. Filing 1040ez online     3. Filing 1040ez online Enter your adjusted gross income for the earlier year 3. Filing 1040ez online     4. Filing 1040ez online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Filing 1040ez online S. Filing 1040ez online 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. Filing 1040ez online     5. Filing 1040ez online Enter any tax-exempt interest received in the earlier year 5. Filing 1040ez online     6. Filing 1040ez online Add lines 2 through 5 6. Filing 1040ez online     7. Filing 1040ez online Enter your taxable benefits for the earlier year that you previously reported 7. Filing 1040ez online     8. Filing 1040ez online Subtract line 7 from line 6 8. Filing 1040ez online     9. Filing 1040ez online 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. Filing 1040ez online     10. Filing 1040ez online Is the amount on line 8 more than the amount on line 9? No. Filing 1040ez online Skip lines 10 through 13 and enter -0- on line 14. Filing 1040ez online  Yes. Filing 1040ez online Subtract line 9 from line 8. Filing 1040ez online 10. Filing 1040ez online     11. Filing 1040ez online Enter one-half of line 10 11. Filing 1040ez online     12. Filing 1040ez online Refigured taxable benefits. Filing 1040ez online Enter the smaller of line 2 or line 11 12. Filing 1040ez online     13. Filing 1040ez online Enter your taxable benefits for the earlier year (or as refigured due to a previous
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The Filing 1040ez Online

Filing 1040ez online Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Filing 1040ez online The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Filing 1040ez online Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Filing 1040ez online Exclusion or deduction. Filing 1040ez online   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Filing 1040ez online Your employer can tell you whether your benefit plan qualifies. Filing 1040ez online To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Filing 1040ez online You cannot use Form 1040EZ. Filing 1040ez online   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Filing 1040ez online Therefore, you would not get an exclusion from wages. Filing 1040ez online Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Filing 1040ez online To claim the deduction, you must use Form 2441. Filing 1040ez online   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Filing 1040ez online Statement for employee. Filing 1040ez online   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Filing 1040ez online Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Filing 1040ez online Qualifying person(s). Filing 1040ez online   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Filing 1040ez online If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Filing 1040ez online Your disabled spouse who is not physically or mentally able to care for himself or herself. Filing 1040ez online Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Filing 1040ez online Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Filing 1040ez online For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Filing 1040ez online Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Filing 1040ez online Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Filing 1040ez online   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $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. Filing 1040ez online   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Filing 1040ez online Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Filing 1040ez online Supplemental security income (SSI) payments. Filing 1040ez online   Social security benefits do not include SSI payments, which are not taxable. Filing 1040ez online Do not include these payments in your income. Filing 1040ez online Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Filing 1040ez online You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Filing 1040ez online Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Filing 1040ez online You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Filing 1040ez online For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Filing 1040ez online Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Filing 1040ez online Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Filing 1040ez online For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Filing 1040ez online Retirement and profit-sharing plans. Filing 1040ez online   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Filing 1040ez online The payments must be reported as a pension or annuity. Filing 1040ez online Accrued leave payment. Filing 1040ez online   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Filing 1040ez online The payment is not a disability payment. Filing 1040ez online Include it in your income in the tax year you receive it. Filing 1040ez online See Publication 525, Taxable and Nontaxable Income, for more information. Filing 1040ez online Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Filing 1040ez online For information about military and government disability pensions, see Publication 525. Filing 1040ez online VA disability benefits. Filing 1040ez online   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Filing 1040ez online If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Filing 1040ez online   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Filing 1040ez online These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Filing 1040ez online Other Payments You may receive other payments that are related to your disability. Filing 1040ez online The following payments are not taxable. Filing 1040ez online Benefit payments from a public welfare fund, such as payments due to blindness. Filing 1040ez online Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Filing 1040ez online Compensatory (but not punitive) damages for physical injury or physical sickness. Filing 1040ez online Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Filing 1040ez online Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Filing 1040ez online Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Filing 1040ez online Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Filing 1040ez online More detailed information can be found in Publication 525. Filing 1040ez online Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Filing 1040ez online Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Filing 1040ez online These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Filing 1040ez online This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Filing 1040ez online For more information, see Publication 525. Filing 1040ez online Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Filing 1040ez online You must use Schedule A (Form 1040) to itemize your deductions. Filing 1040ez online See your form instructions for information on the standard deduction and the deductions you can itemize. Filing 1040ez online The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Filing 1040ez online Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Filing 1040ez online Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Filing 1040ez online They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Filing 1040ez online You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Filing 1040ez online 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Filing 1040ez online The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Filing 1040ez online For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Filing 1040ez online Artificial limbs, contact lenses, eyeglasses, and hearing aids. Filing 1040ez online The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Filing 1040ez online Cost and repair of special telephone equipment for hearing-impaired persons. Filing 1040ez online Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Filing 1040ez online ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Filing 1040ez online Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Filing 1040ez online This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Filing 1040ez online Premiums for qualified long-term care insurance, up to certain amounts. Filing 1040ez online Improvements to a home that do not increase its value if the main purpose is medical care. Filing 1040ez online An example is constructing entrance or exit ramps. Filing 1040ez online Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Filing 1040ez online See Publication 502 for more information. Filing 1040ez online Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Filing 1040ez online If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Filing 1040ez online 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Filing 1040ez online You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Filing 1040ez online Impairment-related expenses defined. Filing 1040ez online   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Filing 1040ez online Publication 502 contains more detailed information. Filing 1040ez online Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Filing 1040ez online Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Filing 1040ez online To qualify, you must pay these expenses so you can work or look for work. Filing 1040ez online The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Filing 1040ez online You can claim the credit on Form 1040 or 1040A. Filing 1040ez online You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Filing 1040ez online You figure the credit on Form 2441. Filing 1040ez online For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Filing 1040ez online Publication 503, Child and Dependent Care Expenses, contains more detailed information. Filing 1040ez online Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Filing 1040ez online S. Filing 1040ez online citizen or a resident alien and either of the following apply. Filing 1040ez online You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Filing 1040ez online You can claim the credit on Form 1040 or 1040A. Filing 1040ez online You figure the credit on Schedule R. Filing 1040ez online For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Filing 1040ez online Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Filing 1040ez online Earned Income Credit This credit is based on the amount of your earned income. Filing 1040ez online You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Filing 1040ez online To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Filing 1040ez online If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Filing 1040ez online You cannot use Form 1040EZ if you have a qualifying child. Filing 1040ez online Qualifying child. Filing 1040ez online   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Filing 1040ez online Earned income. Filing 1040ez online   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Filing 1040ez online However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Filing 1040ez online More information. Filing 1040ez online   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Filing 1040ez online Publication 596, Earned Income Credit (EIC), contains more detailed information. Filing 1040ez online Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Filing 1040ez online A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Filing 1040ez online This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Filing 1040ez online In this case you do not have to pay employment taxes on the amount you pay. Filing 1040ez online But if you control what work is done and how it is done, the worker is your employee. Filing 1040ez online If you possess the right to discharge a worker, that worker is generally considered to be your employee. Filing 1040ez online If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Filing 1040ez online To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Filing 1040ez online Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Filing 1040ez online Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Filing 1040ez online For more information, see chapter 7 of Publication 535, Business Expenses. Filing 1040ez online Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Filing 1040ez online The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Filing 1040ez online See Form 8826, Disabled Access Credit, for more information. Filing 1040ez online Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Filing 1040ez online One targeted group consists of vocational rehabilitation referrals. Filing 1040ez online These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Filing 1040ez online See Form 5884, Work Opportunity Credit. Filing 1040ez online How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Filing 1040ez online Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Filing 1040ez online Free help with your tax return. Filing 1040ez online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing 1040ez online The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Filing 1040ez online The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Filing 1040ez online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing 1040ez online Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Filing 1040ez online To find the nearest VITA or TCE site, visit IRS. Filing 1040ez online gov or call 1-800-906-9887. Filing 1040ez online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing 1040ez online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing 1040ez online aarp. Filing 1040ez online org/money/taxaide or call 1-888-227-7669. Filing 1040ez online   For more information on these programs, go to IRS. Filing 1040ez online gov and enter “VITA” in the search box. Filing 1040ez online Internet. Filing 1040ez online IRS. Filing 1040ez online gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Filing 1040ez online Apply for an Employer Identification Number (EIN). Filing 1040ez online Go to IRS. Filing 1040ez online gov and enter Apply for an EIN in the search box. Filing 1040ez online Request an Electronic Filing PIN by going to IRS. Filing 1040ez online gov and entering Electronic Filing PIN in the search box. Filing 1040ez online Check the status of your 2013 refund with Where's My Refund? Go to IRS. Filing 1040ez online gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 1040ez online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing 1040ez online Check the status of your amended return. Filing 1040ez online Go to IRS. Filing 1040ez online gov and enter Where's My Amended Return in the search box. Filing 1040ez online Download forms, instructions, and publications, including some accessible versions. Filing 1040ez online Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Filing 1040ez online gov or IRS2Go. Filing 1040ez online Tax return and tax account transcripts are generally available for the current year and past three years. Filing 1040ez online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing 1040ez online gov. Filing 1040ez online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing 1040ez online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing 1040ez online gov. Filing 1040ez online Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Filing 1040ez online gov or IRS2Go. Filing 1040ez online Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Filing 1040ez online An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Filing 1040ez online Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Filing 1040ez online If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Filing 1040ez online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing 1040ez online Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Filing 1040ez online gov. Filing 1040ez online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing 1040ez online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing 1040ez online Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Filing 1040ez online AARP offers the Tax-Aide counseling program as part of the TCE program. Filing 1040ez online Visit AARP's website to find the nearest Tax-Aide location. Filing 1040ez online Research your tax questions. Filing 1040ez online Search publications and instructions by topic or keyword. Filing 1040ez online Read the Internal Revenue Code, regulations, or other official guidance. Filing 1040ez online Read Internal Revenue Bulletins. Filing 1040ez online Sign up to receive local and national tax news by email. Filing 1040ez online Phone. Filing 1040ez online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing 1040ez online Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Filing 1040ez online Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing 1040ez online Call to locate the nearest volunteer help site, 1-800-906-9887. Filing 1040ez online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing 1040ez online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing 1040ez online Most VITA and TCE sites offer free electronic filing. Filing 1040ez online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing 1040ez online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing 1040ez online Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Filing 1040ez online The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Filing 1040ez online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing 1040ez online Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 1040ez online Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 1040ez online Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Filing 1040ez online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing 1040ez online Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Filing 1040ez online You should receive your order within 10 business days. Filing 1040ez online Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Filing 1040ez online Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Filing 1040ez online Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Filing 1040ez online Call to ask tax questions, 1-800-829-1040. Filing 1040ez online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing 1040ez online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing 1040ez online These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Filing 1040ez online gsa. Filing 1040ez online gov/fedrelay. Filing 1040ez online Walk-in. Filing 1040ez online You can find a selection of forms, publications and services — in-person, face-to-face. Filing 1040ez online Products. Filing 1040ez online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing 1040ez online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing 1040ez online Services. Filing 1040ez online You can walk in to your local TAC most business days for personal, face-to-face tax help. Filing 1040ez online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing 1040ez online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Filing 1040ez online No appointment is necessary—just walk in. Filing 1040ez online Before visiting, check www. Filing 1040ez online irs. Filing 1040ez online gov/localcontacts for hours of operation and services provided. Filing 1040ez online Mail. Filing 1040ez online You can send your order for forms, instructions, and publications to the address below. Filing 1040ez online You should receive a response within 10 business days after your request is received. Filing 1040ez online  Internal Revenue Service 1201 N. Filing 1040ez online Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Filing 1040ez online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing 1040ez online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing 1040ez online What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Filing 1040ez online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing 1040ez online You face (or your business is facing) an immediate threat of adverse action. Filing 1040ez online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing 1040ez online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing 1040ez online Here's why we can help: TAS is an independent organization within the IRS. Filing 1040ez online Our advocates know how to work with the IRS. Filing 1040ez online Our services are free and tailored to meet your needs. Filing 1040ez online We have offices in every state, the District of Columbia, and Puerto Rico. Filing 1040ez online How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Filing 1040ez online irs. Filing 1040ez online gov/advocate, or call us toll-free at 1-877-777-4778. Filing 1040ez online How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing 1040ez online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Filing 1040ez online irs. Filing 1040ez online gov/sams. Filing 1040ez online Low Income Taxpayer Clinics. Filing 1040ez online   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Filing 1040ez online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing 1040ez online Visit www. Filing 1040ez online TaxpayerAdvocate. Filing 1040ez online irs. Filing 1040ez online gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing 1040ez online Prev  Up  Next   Home   More Online Publications