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Free Turbo Tax 2013

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Free Turbo Tax 2013

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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Kentucky Office of the Attorney General

Website: Kentucky Office of the Attorney General

Address: Kentucky Office of the Attorney General
Consumer Protection Division
1024 Capital Center Dr.
Frankfort, KY 40601

Phone Number: 502-696-5389

Toll-free: 1-888-432-9257 (Hotline)

Kentucky Office of the Attorney General - Louisville

Website: Kentucky Office of the Attorney General - Louisville

Address: Kentucky Office of the Attorney General - Louisville
Consumer Protection Division
310 Whittington Pkwy., Suite 101
Louisville, KY 40222

Phone Number: 502-429-7134

Toll-free: 1-888-432-9257 (Hotline)

Kentucky Office of the Attorney General - Prestonsburg

Website: Kentucky Office of the Attorney General - Prestonsburg

Address: Kentucky Office of the Attorney General - Prestonsburg
361 N. Lake Dr.
Prestonsburg, KY 41653

Phone Number: 606-889-1821

Toll-free: 1-888-432-9257 (Hotline)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
1025 Capitol Center Dr., Suite 200
Frankfort, KY 40601

Phone Number: 502-573-3390

Toll-free: 1-800-223-2579

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Protection Division
PO Box 517
Frankfort, KY 40602-0517

Phone Number: 502-564-6034

Toll-free: 1-800-595-6053

TTY: 1-800-648-6056

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
Securities Division
1025 Capitol Center Dr., Suite 200
Frankfort, KY 40601

Phone Number: 502-573-3390

Toll-free: 1-800-223-2579

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Consumer Services
PO Box 615
Frankfort, KY 40602

Phone Number: 502-564-3940

Toll-free: 1-800-772-4636

TTY: 1-800-648-6056

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The Free Turbo Tax 2013

Free turbo tax 2013 5. Free turbo tax 2013   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free turbo tax 2013 Free help with your tax return. Free turbo tax 2013   You can get free help preparing your return nationwide from IRS-certified volunteers. Free turbo tax 2013 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free turbo tax 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free turbo tax 2013 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free turbo tax 2013 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free turbo tax 2013 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free turbo tax 2013 gov, download the IRS2Go app, or call 1-800-906-9887. Free turbo tax 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free turbo tax 2013 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free turbo tax 2013 aarp. Free turbo tax 2013 org/money/taxaide or call 1-888-227-7669. Free turbo tax 2013 For more information on these programs, go to IRS. Free turbo tax 2013 gov and enter “VITA” in the search box. Free turbo tax 2013 Internet. Free turbo tax 2013    IRS. Free turbo tax 2013 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free turbo tax 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. Free turbo tax 2013 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free turbo tax 2013 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free turbo tax 2013 gov or download the IRS2Go app and select the Refund Status option. Free turbo tax 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. Free turbo tax 2013 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free turbo tax 2013 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free turbo tax 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free turbo tax 2013 Use the Interactive Tax Assistant (ITA) to research your tax questions. Free turbo tax 2013 No need to wait on the phone or stand in line. Free turbo tax 2013 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free turbo tax 2013 When you reach the response screen, you can print the entire interview and the final response for your records. Free turbo tax 2013 New subject areas are added on a regular basis. Free turbo tax 2013  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free turbo tax 2013 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free turbo tax 2013 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free turbo tax 2013 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free turbo tax 2013 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free turbo tax 2013 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free turbo tax 2013 You can also ask the IRS to mail a return or an account transcript to you. Free turbo tax 2013 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free turbo tax 2013 gov or by calling 1-800-908-9946. Free turbo tax 2013 Tax return and tax account transcripts are generally available for the current year and the past three years. Free turbo tax 2013 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free turbo tax 2013 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free turbo tax 2013 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free turbo tax 2013 Check the status of your amended return using Where's My Amended Return? Go to IRS. Free turbo tax 2013 gov and enter Where's My Amended Return? in the search box. Free turbo tax 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free turbo tax 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. Free turbo tax 2013 Make a payment using one of several safe and convenient electronic payment options available on IRS. Free turbo tax 2013 gov. Free turbo tax 2013 Select the Payment tab on the front page of IRS. Free turbo tax 2013 gov for more information. Free turbo tax 2013 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free turbo tax 2013 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free turbo tax 2013 gov. Free turbo tax 2013 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free turbo tax 2013 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free turbo tax 2013 gov. Free turbo tax 2013 Request an Electronic Filing PIN by going to IRS. Free turbo tax 2013 gov and entering Electronic Filing PIN in the search box. Free turbo tax 2013 Download forms, instructions and publications, including accessible versions for people with disabilities. Free turbo tax 2013 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free turbo tax 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free turbo tax 2013 An employee can answer questions about your tax account or help you set up a payment plan. Free turbo tax 2013 Before you visit, check the Office Locator on IRS. Free turbo tax 2013 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free turbo tax 2013 If you have a special need, such as a disability, you can request an appointment. Free turbo tax 2013 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free turbo tax 2013 Apply for an Employer Identification Number (EIN). Free turbo tax 2013 Go to IRS. Free turbo tax 2013 gov and enter Apply for an EIN in the search box. Free turbo tax 2013 Read the Internal Revenue Code, regulations, or other official guidance. Free turbo tax 2013 Read Internal Revenue Bulletins. Free turbo tax 2013 Sign up to receive local and national tax news and more by email. Free turbo tax 2013 Just click on “subscriptions” above the search box on IRS. Free turbo tax 2013 gov and choose from a variety of options. Free turbo tax 2013 Phone. Free turbo tax 2013    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free turbo tax 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. Free turbo tax 2013 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free turbo tax 2013 gov, or download the IRS2Go app. Free turbo tax 2013 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free turbo tax 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free turbo tax 2013 Most VITA and TCE sites offer free electronic filing. Free turbo tax 2013 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free turbo tax 2013 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free turbo tax 2013 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free turbo tax 2013 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free turbo tax 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. Free turbo tax 2013 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free turbo tax 2013 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free turbo tax 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free turbo tax 2013 Note, the above information is for our automated hotline. Free turbo tax 2013 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free turbo tax 2013 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free turbo tax 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free turbo tax 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. Free turbo tax 2013 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free turbo tax 2013 You should receive your order within 10 business days. Free turbo tax 2013 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free turbo tax 2013 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free turbo tax 2013 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free turbo tax 2013 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free turbo tax 2013 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free turbo tax 2013 Walk-in. Free turbo tax 2013   You can find a selection of forms, publications and services — in-person. Free turbo tax 2013 Products. Free turbo tax 2013 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free turbo tax 2013 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free turbo tax 2013 Services. Free turbo tax 2013 You can walk in to your local TAC for face-to-face tax help. Free turbo tax 2013 An employee can answer questions about your tax account or help you set up a payment plan. Free turbo tax 2013 Before visiting, use the Office Locator tool on IRS. Free turbo tax 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free turbo tax 2013 Mail. Free turbo tax 2013   You can send your order for forms, instructions, and publications to the address below. Free turbo tax 2013 You should receive a response within 10 business days after your request is received. Free turbo tax 2013 Internal Revenue Service 1201 N. Free turbo tax 2013 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free turbo tax 2013 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free turbo tax 2013 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free turbo tax 2013   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free turbo tax 2013 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free turbo tax 2013 You face (or your business is facing) an immediate threat of adverse action. Free turbo tax 2013 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free turbo tax 2013   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free turbo tax 2013 Here's why we can help: TAS is an independent organization within the IRS. Free turbo tax 2013 Our advocates know how to work with the IRS. Free turbo tax 2013 Our services are free and tailored to meet your needs. Free turbo tax 2013 We have offices in every state, the District of Columbia, and Puerto Rico. Free turbo tax 2013   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free turbo tax 2013   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free turbo tax 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free turbo tax 2013 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free turbo tax 2013 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free turbo tax 2013 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free turbo tax 2013 Prev  Up  Next   Home   More Online Publications