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Filling Out 1040x

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Filling Out 1040x

Filling out 1040x Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Filling out 1040x irs. Filling out 1040x gov/pub51. Filling out 1040x What's New Social security and Medicare tax for 2014. Filling out 1040x  The social security tax rate is 6. Filling out 1040x 2% each for the employee and employer, unchanged from 2013. Filling out 1040x The social security wage base limit is $117,000. Filling out 1040x The Medicare tax rate is 1. Filling out 1040x 45% each for the employee and employer, unchanged from 2013. Filling out 1040x There is no wage base limit for Medicare tax. Filling out 1040x Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Filling out 1040x Withholding allowance. Filling out 1040x  The 2014 amount for one withholding allowance on an annual basis is $3,950. Filling out 1040x Change of responsible party. Filling out 1040x  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Filling out 1040x Form 8822-B must be filed within 60 days of the change. Filling out 1040x If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Filling out 1040x For a definition of "responsible party", see the Form 8822-B instructions. Filling out 1040x Same-sex marriage. Filling out 1040x  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Filling out 1040x For more information, see Revenue Ruling 2013-17, 2013-38 I. Filling out 1040x R. Filling out 1040x B. Filling out 1040x 201, available at www. Filling out 1040x irs. Filling out 1040x gov/irb/2013-38_IRB/ar07. Filling out 1040x html. Filling out 1040x Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Filling out 1040x Notice 2013-61, 2013-44 I. Filling out 1040x R. Filling out 1040x B. Filling out 1040x 432, is available at www. Filling out 1040x irs. Filling out 1040x gov/irb/2013-44_IRB/ar10. Filling out 1040x html. Filling out 1040x Reminders Additional Medicare Tax withholding. Filling out 1040x  In addition to withholding Medicare tax at 1. Filling out 1040x 45%, you must withhold a 0. Filling out 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filling out 1040x You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filling out 1040x Additional Medicare Tax is only imposed on the employee. Filling out 1040x There is no employer share of Additional Medicare Tax. Filling out 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filling out 1040x For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Filling out 1040x For more information on Additional Medicare Tax, visit IRS. Filling out 1040x gov and enter “Additional Medicare Tax” in the search box. Filling out 1040x Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Filling out 1040x  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Filling out 1040x Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Filling out 1040x For more information, visit IRS. Filling out 1040x gov and enter “work opportunity tax credit” in the search box. Filling out 1040x Outsourcing payroll duties. Filling out 1040x  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Filling out 1040x The employer remains responsible if the third party fails to perform any required action. Filling out 1040x If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Filling out 1040x gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Filling out 1040x COBRA premium assistance credit. Filling out 1040x  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Filling out 1040x For more information, see COBRA premium assistance credit under Introduction. Filling out 1040x Compensation paid to H-2A foreign agricultural workers. Filling out 1040x  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Filling out 1040x Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Filling out 1040x On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Filling out 1040x An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Filling out 1040x In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Filling out 1040x Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Filling out 1040x These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Filling out 1040x For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Filling out 1040x Additional employment tax information. Filling out 1040x  Visit the IRS website at www. Filling out 1040x irs. Filling out 1040x gov/businesses and click on Employment Taxes under Businesses Topics. Filling out 1040x For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Filling out 1040x m. Filling out 1040x –7:00 p. Filling out 1040x m. Filling out 1040x local time (Alaska and Hawaii follow Pacific time). Filling out 1040x Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Filling out 1040x Disregarded entities and qualified subchapter S subsidiaries (QSubs). Filling out 1040x  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Filling out 1040x Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Filling out 1040x See Regulations sections 1. Filling out 1040x 1361-4(a)(7) and 301. Filling out 1040x 7701-2(c)(2)(iv). Filling out 1040x Differential wage payments. Filling out 1040x  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Filling out 1040x For more information, see Publication 15 (Circular E). Filling out 1040x Federal tax deposits must be made by electronic funds transfer. Filling out 1040x  You must use electronic funds transfer to make all federal tax deposits. Filling out 1040x Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Filling out 1040x If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Filling out 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Filling out 1040x EFTPS is a free service provided by the Department of Treasury. Filling out 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Filling out 1040x For more information on making federal tax deposits, see How To Deposit in section 7. Filling out 1040x To get more information about EFTPS or to enroll in EFTPS, visit www. Filling out 1040x eftps. Filling out 1040x gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Filling out 1040x Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Filling out 1040x Electronic filing and payment. Filling out 1040x  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Filling out 1040x Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Filling out 1040x Spend less time and worry on taxes and more time running your business. Filling out 1040x Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Filling out 1040x For e-file, visit the IRS website at www. Filling out 1040x irs. Filling out 1040x gov/efile for additional information. Filling out 1040x For EFTPS, visit www. Filling out 1040x eftps. Filling out 1040x gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Filling out 1040x For electronic filing of Form W-2, visit www. Filling out 1040x socialsecurity. Filling out 1040x gov/employer. Filling out 1040x If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Filling out 1040x If a valid EIN is not provided, the return or payment will not be processed. Filling out 1040x This may result in penalties and delays in processing your return or payment. Filling out 1040x Electronic funds withdrawal (EFW). Filling out 1040x  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Filling out 1040x However, do not use EFW to make federal tax deposits. Filling out 1040x For more information on paying your taxes using EFW, visit the IRS website at www. Filling out 1040x irs. Filling out 1040x gov/e-pay. Filling out 1040x A fee may be charged to file electronically. Filling out 1040x Credit or debit card payments. Filling out 1040x   Employers can pay the balance due shown on Form 943 by credit or debit card. Filling out 1040x Do not use a credit or debit card to make federal tax deposits. Filling out 1040x For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Filling out 1040x irs. Filling out 1040x gov/e-pay. Filling out 1040x When you hire a new employee. Filling out 1040x  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Filling out 1040x Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Filling out 1040x If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Filling out 1040x If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Filling out 1040x See section 1 for more information. Filling out 1040x Eligibility for employment. Filling out 1040x  You must verify that each new employee is legally eligible to work in the United States. Filling out 1040x This includes completing the U. Filling out 1040x S. Filling out 1040x Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Filling out 1040x You can get the form from USCIS offices or by calling 1-800-870-3676. Filling out 1040x Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Filling out 1040x uscis. Filling out 1040x gov for more information. Filling out 1040x New hire reporting. Filling out 1040x   You are required to report any new employee to a designated state new-hire registry. Filling out 1040x A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Filling out 1040x Many states accept a copy of Form W-4 with employer information added. Filling out 1040x Visit the Office of Child Support Enforcement's website at www. Filling out 1040x acf. Filling out 1040x hhs. Filling out 1040x gov/programs/cse/newhire for more information. Filling out 1040x Dishonored payments. Filling out 1040x  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Filling out 1040x The penalty is $25 or 2% of the payment, whichever is more. Filling out 1040x However, the penalty on dishonored payments of $24. Filling out 1040x 99 or less is an amount equal to the payment. Filling out 1040x For example, a dishonored payment of $18 is charged a penalty of $18. Filling out 1040x Forms in Spanish. Filling out 1040x  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Filling out 1040x For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Filling out 1040x For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Filling out 1040x References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Filling out 1040x Information returns. Filling out 1040x  You may be required to file information returns to report certain types of payments made during the year. Filling out 1040x For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Filling out 1040x For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Filling out 1040x Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Filling out 1040x See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Filling out 1040x If you file 250 or more Forms W-2, you must file them electronically. Filling out 1040x SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Filling out 1040x Information reporting customer service site. Filling out 1040x  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Filling out 1040x If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Filling out 1040x The call site can also be reached by email at mccirp@irs. Filling out 1040x gov. Filling out 1040x Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Filling out 1040x Web-based application for an employer identification number (EIN). Filling out 1040x  You can apply for an employer identification number (EIN) online by visiting IRS. Filling out 1040x gov and clicking on the Apply for an EIN Online link under Tools. Filling out 1040x When a crew leader furnishes workers to you. Filling out 1040x  Record the crew leader's name, address, and EIN. Filling out 1040x See sections 2 and 10. Filling out 1040x Change of address. Filling out 1040x  Use Form 8822-B to notify the IRS of an address change. Filling out 1040x Do not mail form 8822-B with your employment tax return. Filling out 1040x Ordering forms and publications. Filling out 1040x  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Filling out 1040x irs. Filling out 1040x gov/businesses. Filling out 1040x Click on the Online Ordering for Information Returns and Employer Returns. Filling out 1040x You can also visit www. Filling out 1040x irs. Filling out 1040x gov/formspubs to download other forms and publications. Filling out 1040x Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Filling out 1040x Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Filling out 1040x socialsecurity. Filling out 1040x gov/employer, to register for Business Services Online. Filling out 1040x You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Filling out 1040x Form W-3 will be created for you based on your Forms W-2. Filling out 1040x Tax Questions. Filling out 1040x   If you have a tax question, check the information available on IRS. Filling out 1040x gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Filling out 1040x m. Filling out 1040x –7:00 p. Filling out 1040x m. Filling out 1040x local time (Alaska and Hawaii follow Pacific time). Filling out 1040x We cannot answer tax questions sent to the address provided later for comments and suggestions. Filling out 1040x Recordkeeping. Filling out 1040x  Keep all records of employment taxes for at least 4 years. Filling out 1040x These should be available for IRS review. Filling out 1040x Your records should include the following information. Filling out 1040x Your employer identification number (EIN). Filling out 1040x Amounts and dates of all wage, annuity, and pension payments. Filling out 1040x Names, addresses, social security numbers, and occupations of employees and recipients. Filling out 1040x Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Filling out 1040x Dates of employment for each employee. Filling out 1040x Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Filling out 1040x Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Filling out 1040x Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Filling out 1040x Copies of returns filed and confirmation numbers. Filling out 1040x Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Filling out 1040x If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Filling out 1040x If the crew leader has no permanent mailing address, record his or her present address. Filling out 1040x Private delivery services. Filling out 1040x  You can use certain private delivery services designated by the IRS to send tax returns and payments. Filling out 1040x The list includes only the following. Filling out 1040x DHL Express (DHL): DHL Same Day Service. Filling out 1040x Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Filling out 1040x United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Filling out 1040x M. Filling out 1040x , UPS Worldwide Express Plus, and UPS Worldwide Express. Filling out 1040x For the IRS mailing address to use if you are using a private delivery service, go to IRS. Filling out 1040x gov and enter "private delivery service" in the search box. Filling out 1040x Your private delivery service can tell you how to get written proof of the mailing date. Filling out 1040x Private delivery services cannot deliver items to P. Filling out 1040x O. Filling out 1040x boxes. Filling out 1040x You must use the U. Filling out 1040x S. Filling out 1040x Postal Service to mail any item to an IRS P. Filling out 1040x O. Filling out 1040x box address. Filling out 1040x Photographs of missing children. Filling out 1040x  The IRS is a proud partner with the National Center for Missing and Exploited Children. Filling out 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filling out 1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filling out 1040x Calendar The following are important dates and responsibilities. Filling out 1040x See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Filling out 1040x Also see Publication 509, Tax Calendars. Filling out 1040x   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Filling out 1040x A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Filling out 1040x However, a statewide legal holiday does not delay the due date of federal tax deposits. Filling out 1040x See Deposits on Business Days Only in section 7. Filling out 1040x For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Filling out 1040x S. Filling out 1040x Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Filling out 1040x See Private delivery services under Reminders. Filling out 1040x By January 31 . Filling out 1040x   File Form 943. Filling out 1040x See section 8 for more information on Form 943. Filling out 1040x If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Filling out 1040x Furnish each employee with a completed Form W-2. Filling out 1040x Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Filling out 1040x File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Filling out 1040x See section 10 for more information on FUTA. Filling out 1040x If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Filling out 1040x File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Filling out 1040x If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Filling out 1040x By February 15. Filling out 1040x  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Filling out 1040x On February 16. Filling out 1040x  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Filling out 1040x Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Filling out 1040x If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Filling out 1040x See section 5 for more information. Filling out 1040x If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Filling out 1040x By February 28. Filling out 1040x   File paper Forms 1099 and 1096. Filling out 1040x File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Filling out 1040x S. Filling out 1040x Information Returns, with the IRS. Filling out 1040x For electronically filed returns, see By March 31 below. Filling out 1040x File paper Forms W-2 and W-3. Filling out 1040x File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Filling out 1040x For electronically filed returns, see By March 31 next. Filling out 1040x By March 31. Filling out 1040x   File electronic Forms W-2 and 1099. Filling out 1040x File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Filling out 1040x For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Filling out 1040x socialsecurity. Filling out 1040x gov/employer. Filling out 1040x For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Filling out 1040x By April 30, July 31, October 31, and January 31. Filling out 1040x   Deposit FUTA taxes. Filling out 1040x Deposit FUTA tax if the undeposited amount is over $500. Filling out 1040x Before December 1. Filling out 1040x  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Filling out 1040x Introduction This publication is for employers of agricultural workers (farmworkers). Filling out 1040x It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Filling out 1040x Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Filling out 1040x If you have nonfarm employees, see Publication 15 (Circular E). Filling out 1040x If you have employees in the U. Filling out 1040x S. Filling out 1040x Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Filling out 1040x Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Filling out 1040x Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Filling out 1040x Comments and suggestions. Filling out 1040x   We welcome your comments about this publication and your suggestions for future editions. Filling out 1040x   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Filling out 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filling out 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filling out 1040x   You can also send us comments from www. Filling out 1040x irs. Filling out 1040x gov/formspubs. Filling out 1040x Click on More Information and then click on Comment on Tax Forms and Publications. Filling out 1040x   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Filling out 1040x COBRA premium assistance credit. Filling out 1040x   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Filling out 1040x COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Filling out 1040x Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Filling out 1040x Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Filling out 1040x Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Filling out 1040x For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Filling out 1040x   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Filling out 1040x For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Filling out 1040x   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Filling out 1040x The assistance for the coverage can last up to 15 months. Filling out 1040x   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Filling out 1040x For more information, see Notice 2009-27, 2009-16 I. Filling out 1040x R. Filling out 1040x B. Filling out 1040x 838, available at www. Filling out 1040x irs. Filling out 1040x gov/irb/2009-16_irb/ar09. Filling out 1040x html. Filling out 1040x   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Filling out 1040x   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Filling out 1040x The reimbursement is made through a credit against the employer's employment tax liabilities. Filling out 1040x For information on how to claim the credit, see the Instructions for Form 943. Filling out 1040x The credit is treated as a deposit made on the first day of the return period. Filling out 1040x In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Filling out 1040x In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Filling out 1040x   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Filling out 1040x Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Filling out 1040x In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Filling out 1040x In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Filling out 1040x Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Filling out 1040x Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Filling out 1040x A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Filling out 1040x   For more information, visit IRS. Filling out 1040x gov and enter “COBRA” in the search box. Filling out 1040x Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in North Dakota

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Bismarck 

4503 Coleman St.
Suite 101
Bismarck, ND  58503 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

**This office will be closed 4/17**

 

Services Provided

(701) 221-5834 
Fargo  657 Second Ave. N.
Fargo, ND 58102 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

Services Provided

(701) 232-4710 
Grand Forks  102 N. Fourth St.
Grand Forks, ND 58203 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

**This office will be closed 3/31**

 

Services Provided

(701) 746-5283 
Minot  315 S. Main St.
Suite 316
Minot, ND 58701 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

Services Provided

(701) 839-7741 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (701) 237-8342 in Fargo or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
657 2nd Ave., North
Fargo, ND 58102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Filling Out 1040x

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