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