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How Do I File My 2011 Tax Return

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How Do I File My 2011 Tax Return

How do i file my 2011 tax return 4. How do i file my 2011 tax return   Filing U. How do i file my 2011 tax return S. How do i file my 2011 tax return Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. How do i file my 2011 tax return S. How do i file my 2011 tax return Tax ReturnU. How do i file my 2011 tax return S. How do i file my 2011 tax return Armed Forces. How do i file my 2011 tax return Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax return is required for your situation. How do i file my 2011 tax return If a U. How do i file my 2011 tax return S. How do i file my 2011 tax return return is required, your next step is to see if you meet the filing requirements. How do i file my 2011 tax return If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. How do i file my 2011 tax return This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. How do i file my 2011 tax return Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. How do i file my 2011 tax return If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax return, your filing requirement may be less than the amount in Table 4-1. How do i file my 2011 tax return For details, see the information under Filing Requirement if Possession Income Is Excluded , later. How do i file my 2011 tax return Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. How do i file my 2011 tax return For more information, see the Form 1040 instructions. How do i file my 2011 tax return Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax return, you must determine your adjusted filing requirement. How do i file my 2011 tax return Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. How do i file my 2011 tax return Personal exemption. How do i file my 2011 tax return   When figuring your filing requirement, your personal exemption is allowed in full. How do i file my 2011 tax return Do not reduce it for this purpose. How do i file my 2011 tax return Do not include exemptions for your dependents. How do i file my 2011 tax return Allowable standard deduction. How do i file my 2011 tax return   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. How do i file my 2011 tax return Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. How do i file my 2011 tax return Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax     Gross income from all sources (including excluded possession income)   Example. How do i file my 2011 tax return Barbara Spruce, a U. How do i file my 2011 tax return S. How do i file my 2011 tax return citizen, is single, under 65, and a bona fide resident of American Samoa. How do i file my 2011 tax return During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax). How do i file my 2011 tax return Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. How do i file my 2011 tax return   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. How do i file my 2011 tax return You must file a U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. How do i file my 2011 tax return    1. How do i file my 2011 tax return Enter the allowable standard deduction you figured earlier under Allowable standard deduction . How do i file my 2011 tax return If your filing status is married filing separately, enter -0-   2. How do i file my 2011 tax return Personal exemption. How do i file my 2011 tax return If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. How do i file my 2011 tax return Add lines 1 and 2. How do i file my 2011 tax return You must file a U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. How do i file my 2011 tax return 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. How do i file my 2011 tax return . How do i file my 2011 tax return . How do i file my 2011 tax return AND at the end of 2013 you were*. How do i file my 2011 tax return . How do i file my 2011 tax return . How do i file my 2011 tax return THEN file a return if your gross income** was at least. How do i file my 2011 tax return . How do i file my 2011 tax return . How do i file my 2011 tax return single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How do i file my 2011 tax return ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). How do i file my 2011 tax return Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). How do i file my 2011 tax return If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. How do i file my 2011 tax return *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. How do i file my 2011 tax return Example 1. How do i file my 2011 tax return James and Joan Thompson, one over 65, are U. How do i file my 2011 tax return S. How do i file my 2011 tax return citizens and bona fide residents of Puerto Rico during the entire tax year. How do i file my 2011 tax return They file a joint income tax return. How do i file my 2011 tax return During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax). How do i file my 2011 tax return Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax return because their gross income subject to U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). How do i file my 2011 tax return Example 2. How do i file my 2011 tax return Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax return because her gross income subject to U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). How do i file my 2011 tax return If you must file a U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax return, you may be able to file a paperless return using IRS e-file. How do i file my 2011 tax return See your form instructions or visit our website at IRS. How do i file my 2011 tax return gov. How do i file my 2011 tax return When To File If you file on a calendar year basis, the due date for filing your U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax return is April 15 following the end of your tax year. How do i file my 2011 tax return If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. How do i file my 2011 tax return If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. How do i file my 2011 tax return For your 2013 tax return, the due date is April 15, 2014. How do i file my 2011 tax return If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. How do i file my 2011 tax return If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. How do i file my 2011 tax return See your form instructions for a list of designated private delivery services. How do i file my 2011 tax return Extension of Time To File You can get an extension of time to file your U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax return. How do i file my 2011 tax return Special rules apply for those living outside the United States. How do i file my 2011 tax return Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. How do i file my 2011 tax return Example. How do i file my 2011 tax return If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. How do i file my 2011 tax return Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. How do i file my 2011 tax return If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. How do i file my 2011 tax return You may also be charged penalties (see the Instructions for Form 4868). How do i file my 2011 tax return How to get the automatic extension. How do i file my 2011 tax return   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. How do i file my 2011 tax return E-file Form 4868 using your personal computer or a tax professional. How do i file my 2011 tax return E-file and pay by credit or debit card. How do i file my 2011 tax return Your payment must be at least $1. How do i file my 2011 tax return You may pay by phone or over the Internet. How do i file my 2011 tax return Do not file Form 4868. How do i file my 2011 tax return File a paper Form 4868. How do i file my 2011 tax return If you are a fiscal year taxpayer, you must file a paper Form 4868. How do i file my 2011 tax return See Form 4868 for information on getting an extension using these options. How do i file my 2011 tax return When to file. How do i file my 2011 tax return   You must request the automatic extension by the due date for your return. How do i file my 2011 tax return You can file your return any time before the 6-month extension period ends. How do i file my 2011 tax return When you file your return. How do i file my 2011 tax return   Enter any payment you made related to the extension of time to file on Form 1040, line 68. How do i file my 2011 tax return If you file Form 1040A, U. How do i file my 2011 tax return S. How do i file my 2011 tax return Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. How do i file my 2011 tax return Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. How do i file my 2011 tax return You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. How do i file my 2011 tax return Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. How do i file my 2011 tax return S. How do i file my 2011 tax return citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. How do i file my 2011 tax return However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. How do i file my 2011 tax return If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. How do i file my 2011 tax return For more information, see Publication 3, Armed Forces' Tax Guide. How do i file my 2011 tax return Married taxpayers. How do i file my 2011 tax return   If you file a joint return, only one spouse has to qualify for this automatic extension. How do i file my 2011 tax return However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. How do i file my 2011 tax return How to get the extension. How do i file my 2011 tax return   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. How do i file my 2011 tax return (See the situations listed under (2), earlier. How do i file my 2011 tax return ) Extension beyond 2 months. How do i file my 2011 tax return   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. How do i file my 2011 tax return File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). How do i file my 2011 tax return Be sure to check the box on Form 4868, line 8, if appropriate. How do i file my 2011 tax return   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). How do i file my 2011 tax return   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. How do i file my 2011 tax return Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. How do i file my 2011 tax return Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. How do i file my 2011 tax return If you are not including a check or a money order, send your U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax return and all attachments to:  Internal Revenue Service P. How do i file my 2011 tax return O. How do i file my 2011 tax return Box 1303 Charlotte, NC 28201-1303 USA Also send your U. How do i file my 2011 tax return S. How do i file my 2011 tax return return to these addresses if you are attaching Form 5074 or Form 8689. How do i file my 2011 tax return If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. How do i file my 2011 tax return Special Rules for Completing Your U. How do i file my 2011 tax return S. How do i file my 2011 tax return Tax Return If you are not excluding possession income from your U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax return, follow the instructions for the specific forms you file. How do i file my 2011 tax return However, you may not qualify to claim the earned income credit (EIC). How do i file my 2011 tax return Earned income credit. How do i file my 2011 tax return   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax return. How do i file my 2011 tax return This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. How do i file my 2011 tax return S. How do i file my 2011 tax return Armed Forces. How do i file my 2011 tax return U. How do i file my 2011 tax return S. How do i file my 2011 tax return Armed Forces. How do i file my 2011 tax return   U. How do i file my 2011 tax return S. How do i file my 2011 tax return military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. How do i file my 2011 tax return Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. How do i file my 2011 tax return Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. How do i file my 2011 tax return Income from American Samoa or Puerto Rico excluded. How do i file my 2011 tax return   You will not be allowed to take deductions and credits that apply to the excluded income. How do i file my 2011 tax return The additional information you need follows. How do i file my 2011 tax return Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax return. How do i file my 2011 tax return Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax return. How do i file my 2011 tax return Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). How do i file my 2011 tax return Figuring the deduction. How do i file my 2011 tax return   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. How do i file my 2011 tax return   Gross income subject to U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). How do i file my 2011 tax return Moving expense deduction. How do i file my 2011 tax return   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. How do i file my 2011 tax return Likewise, the expenses of a move back to the United States are generally attributable to U. How do i file my 2011 tax return S. How do i file my 2011 tax return earned income. How do i file my 2011 tax return   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax return. How do i file my 2011 tax return For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. How do i file my 2011 tax return   If you are claiming expenses for a move from a U. How do i file my 2011 tax return S. How do i file my 2011 tax return possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. How do i file my 2011 tax return For purposes of deducting moving expenses, the possessions are considered part of the United States. How do i file my 2011 tax return See Publication 521, Moving Expenses, for information about what expenses are deductible. How do i file my 2011 tax return Self-employment tax deduction. How do i file my 2011 tax return   Generally, if you are reporting self-employment income on your U. How do i file my 2011 tax return S. How do i file my 2011 tax return return, you can include the deductible part of your self-employment tax on Form 1040, line 27. How do i file my 2011 tax return This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). How do i file my 2011 tax return   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. How do i file my 2011 tax return   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. How do i file my 2011 tax return This would happen if, for instance, you have two businesses and only the income from one of them is excludable. How do i file my 2011 tax return   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. How do i file my 2011 tax return   Self-employment income subject to U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. How do i file my 2011 tax return Include the deductible part of this amount on Form 1040, line 27. How do i file my 2011 tax return Individual retirement arrangement (IRA) deduction. How do i file my 2011 tax return   Do not take excluded income into account when figuring your deductible IRA contribution. How do i file my 2011 tax return Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. How do i file my 2011 tax return To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. How do i file my 2011 tax return Then multiply your full standard deduction by the following fraction. How do i file my 2011 tax return   Gross income subject to U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). How do i file my 2011 tax return ” This calculation may not be the same as the one you used to determine if you need to file a U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax return. How do i file my 2011 tax return Itemized Deductions Most itemized deductions do not apply to a particular type of income. How do i file my 2011 tax return However, itemized deductions can be divided into three categories. How do i file my 2011 tax return Those that apply specifically to excluded income, such as employee business expenses, are not deductible. How do i file my 2011 tax return Those that apply specifically to income subject to U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. How do i file my 2011 tax return Those that do not apply to specific income must be allocated between your gross income subject to U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax and your total gross income from all sources. How do i file my 2011 tax return The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. How do i file my 2011 tax return Example. How do i file my 2011 tax return In 2013, you and your spouse are both under 65 and U. How do i file my 2011 tax return S. How do i file my 2011 tax return citizens who are bona fide residents of Puerto Rico during the entire tax year. How do i file my 2011 tax return You file a joint income tax return. How do i file my 2011 tax return During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. How do i file my 2011 tax return S. How do i file my 2011 tax return gross income) and your spouse earned $60,000 from the U. How do i file my 2011 tax return S. How do i file my 2011 tax return Government. How do i file my 2011 tax return You have $16,000 of itemized deductions that do not apply to any specific type of income. How do i file my 2011 tax return These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). How do i file my 2011 tax return You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. How do i file my 2011 tax return   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. How do i file my 2011 tax return Overall limitation on itemized deductions. How do i file my 2011 tax return   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. How do i file my 2011 tax return Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. How do i file my 2011 tax return However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. How do i file my 2011 tax return See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. How do i file my 2011 tax return Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. How do i file my 2011 tax return However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax return. How do i file my 2011 tax return The foreign tax credit is generally figured on Form 1116. How do i file my 2011 tax return If you have income, such as U. How do i file my 2011 tax return S. How do i file my 2011 tax return Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. How do i file my 2011 tax return You make this reduction for each separate income category. How do i file my 2011 tax return To find the amount of this reduction, use the following formula for each income category. How do i file my 2011 tax return Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. How do i file my 2011 tax return For more information on the foreign tax credit, see Publication 514. How do i file my 2011 tax return Example. How do i file my 2011 tax return Jason and Lynn Reddy are U. How do i file my 2011 tax return S. How do i file my 2011 tax return citizens who were bona fide residents of Puerto Rico during all of 2013. How do i file my 2011 tax return They file a joint tax return. How do i file my 2011 tax return The following table shows their excludable and taxable income for U. How do i file my 2011 tax return S. How do i file my 2011 tax return federal income tax purposes. How do i file my 2011 tax return   Taxable   Excludable Jason's wages from  U. How do i file my 2011 tax return S. How do i file my 2011 tax return Government $25,000     Lynn's wages from Puerto Rico  corp. How do i file my 2011 tax return     $15,000 Dividend from Puerto Rico corp. How do i file my 2011 tax return doing business in Puerto Rico     200 Dividend from U. How do i file my 2011 tax return S. How do i file my 2011 tax return  corp. How do i file my 2011 tax return doing business  in U. How do i file my 2011 tax return S. How do i file my 2011 tax return * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. How do i file my 2011 tax return   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. How do i file my 2011 tax return They have gross income of $26,000 for U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax purposes. How do i file my 2011 tax return They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). How do i file my 2011 tax return They figure their foreign tax credit on two Forms 1116, which they must attach to their U. How do i file my 2011 tax return S. How do i file my 2011 tax return return. How do i file my 2011 tax return They fill out one Form 1116 for wages and one Form 1116 for the dividend. How do i file my 2011 tax return Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. How do i file my 2011 tax return   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. How do i file my 2011 tax return Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. How do i file my 2011 tax return A U. How do i file my 2011 tax return S. How do i file my 2011 tax return citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. How do i file my 2011 tax return This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax return must otherwise be filed). How do i file my 2011 tax return Bona fide residents of the possessions discussed in this publication are considered U. How do i file my 2011 tax return S. How do i file my 2011 tax return residents for this purpose and are subject to the self-employment tax. How do i file my 2011 tax return Forms to file. How do i file my 2011 tax return   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. How do i file my 2011 tax return If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. How do i file my 2011 tax return If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. How do i file my 2011 tax return If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. How do i file my 2011 tax return Do not file forms 1040-SS or 1040-PR with Form 1040. How do i file my 2011 tax return If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. How do i file my 2011 tax return Chapter 11 Bankruptcy cases. How do i file my 2011 tax return   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. How do i file my 2011 tax return S. How do i file my 2011 tax return Income Tax Return for Estates and Trusts) of the bankruptcy estate. How do i file my 2011 tax return However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. How do i file my 2011 tax return   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. How do i file my 2011 tax return   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. How do i file my 2011 tax return Additional Medicare Tax Beginning in 2013, a 0. How do i file my 2011 tax return 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). How do i file my 2011 tax return Medicare wages and self-employment income are combined to determine if income exceeds the threshold. How do i file my 2011 tax return A self-employment loss should not be considered for purposes of this tax. How do i file my 2011 tax return RRTA compensation should be separately compared to the threshold. How do i file my 2011 tax return Your employer is responsible for withholding the 0. How do i file my 2011 tax return 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. How do i file my 2011 tax return You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. How do i file my 2011 tax return There are no special rules for U. How do i file my 2011 tax return S. How do i file my 2011 tax return citizens and nonresident aliens living abroad for purposes of this provision. How do i file my 2011 tax return Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. How do i file my 2011 tax return For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. How do i file my 2011 tax return irs. How do i file my 2011 tax return gov and enter the following words in the search box: Additional Medicare Tax. How do i file my 2011 tax return You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. How do i file my 2011 tax return Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. How do i file my 2011 tax return 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. How do i file my 2011 tax return Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. How do i file my 2011 tax return The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. How do i file my 2011 tax return Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. How do i file my 2011 tax return Forms to file. How do i file my 2011 tax return   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. How do i file my 2011 tax return For more information, see Form 8960 and its instructions. How do i file my 2011 tax return Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. How do i file my 2011 tax return This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. How do i file my 2011 tax return In this situation, you may need to make estimated tax payments. How do i file my 2011 tax return Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. How do i file my 2011 tax return Include the Additional Medicare Tax and Net Investment Income Tax if applicable. How do i file my 2011 tax return If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. How do i file my 2011 tax return Or, you can make your payments electronically and not have to file any paper forms. How do i file my 2011 tax return See the Form 1040-ES instructions for information on making payments. How do i file my 2011 tax return Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. How do i file my 2011 tax return American Samoa. How do i file my 2011 tax return The Commonwealth of Puerto Rico. How do i file my 2011 tax return The Commonwealth of the Northern Mariana Islands. How do i file my 2011 tax return Guam. How do i file my 2011 tax return The U. How do i file my 2011 tax return S. How do i file my 2011 tax return Virgin Islands. How do i file my 2011 tax return These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. How do i file my 2011 tax return Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. How do i file my 2011 tax return How to make your request. How do i file my 2011 tax return   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. How do i file my 2011 tax return R. How do i file my 2011 tax return B. How do i file my 2011 tax return 900 available at www. How do i file my 2011 tax return irs. How do i file my 2011 tax return gov/pub/irs-irbs/irb06-49. How do i file my 2011 tax return pdf. How do i file my 2011 tax return    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. How do i file my 2011 tax return S. How do i file my 2011 tax return competent authority assistance under tax treaties. How do i file my 2011 tax return As noted, an update to Revenue Procedure 2006-23 will be published in the future. How do i file my 2011 tax return   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. How do i file my 2011 tax return It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. How do i file my 2011 tax return You (or a person having authority to sign your federal return) must sign and date the request. How do i file my 2011 tax return    Send your written request for U. How do i file my 2011 tax return S. How do i file my 2011 tax return assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. How do i file my 2011 tax return W. How do i file my 2011 tax return  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. How do i file my 2011 tax return Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax paid on the income in question, you should file a claim on Form 1040X, Amended U. How do i file my 2011 tax return S. How do i file my 2011 tax return Individual Income Tax Return. How do i file my 2011 tax return Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. How do i file my 2011 tax return Attach a copy of the request to the form. How do i file my 2011 tax return Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. How do i file my 2011 tax return See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. How do i file my 2011 tax return Prev  Up  Next   Home   More Online Publications
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Affordable Care Act Tax Provisions for Other Organizations

The Affordable Care Act contains some tax provisions that are currently in effect and more that will be implemented going forward. 

Information specifically for insurers, including self-insured organizations, certain business types and tax exempt and government organizations is listed below.  More information will be added to this page as it becomes available. For information regarding your role as an employer, visit the Affordable Care Act Tax Provisions for Employers.

Tax Provisions for Insurers             

Tax Provisions for Miscellaneous Business Types

Tax Provisions for Tax Exempt and Government Organizations

e-file for ACA Report Filers

 

Page Last Reviewed or Updated: 14-Mar-2014

The How Do I File My 2011 Tax Return

How do i file my 2011 tax return Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. How do i file my 2011 tax return Exemption from withholding. How do i file my 2011 tax return How To Report Your Benefits How Much Is Taxable?Examples Lump-Sum ElectionExample Deductions Related to Your BenefitsRepayments More Than Gross Benefits Worksheets AppendixForm SSA-1099, Social Security Benefit Statement 2013 Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) How To Get Tax HelpLow Income Taxpayer Clinics Are Any of Your Benefits Taxable? To find out whether any of your benefits shown on Forms SSA-1099 and RRB-1099 may be taxable, compare the base amount (explained later) for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. How do i file my 2011 tax return When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. How do i file my 2011 tax return S. How do i file my 2011 tax return savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. How do i file my 2011 tax return Children's benefits. How do i file my 2011 tax return   The rules in this publication apply to benefits received by children. How do i file my 2011 tax return See Who is taxed , later. How do i file my 2011 tax return The SSA issues Form SSA-1099 and Form SSA-1042S. How do i file my 2011 tax return The RRB issues Form RRB-1099 and Form RRB-1042S. How do i file my 2011 tax return These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. How do i file my 2011 tax return You may receive more than one of these forms for the same tax year. How do i file my 2011 tax return See the Appendix at the end of this publication for more information. How do i file my 2011 tax return Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. How do i file my 2011 tax return The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. How do i file my 2011 tax return A corrected Form RRB-1099 or Form RRB-1042S is indicated as “CORRECTED” and replaces the corresponding original Form RRB-1099 or Form RRB-1042S. How do i file my 2011 tax return You must use the latest corrected Form RRB-1099 or Form RRB-1042S you received and any original Form RRB-1099 or Form RRB-1042S that the RRB has not corrected when you determine what amounts to report on your tax return. How do i file my 2011 tax return Figuring total income. How do i file my 2011 tax return   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. How do i file my 2011 tax return If the total is more than your base amount, part of your benefits may be taxable. How do i file my 2011 tax return   If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. How do i file my 2011 tax return Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. How do i file my 2011 tax return If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. How do i file my 2011 tax return If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. How do i file my 2011 tax return Base amount. How do i file my 2011 tax return   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. How do i file my 2011 tax return Worksheet A. How do i file my 2011 tax return   You can use Worksheet A to figure the amount of income to compare with your base amount. How do i file my 2011 tax return This is a quick way to check whether some of your benefits may be taxable. How do i file my 2011 tax return     Worksheet A. How do i file my 2011 tax return A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. How do i file my 2011 tax return Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How do i file my 2011 tax return Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How do i file my 2011 tax return (If you received more than one form, combine the amounts from box 5 and enter the total. How do i file my 2011 tax return ) A. How do i file my 2011 tax return   Note. How do i file my 2011 tax return If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. How do i file my 2011 tax return B. How do i file my 2011 tax return Enter one-half of the amount on line A B. How do i file my 2011 tax return   C. How do i file my 2011 tax return Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How do i file my 2011 tax return   D. How do i file my 2011 tax return Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. How do i file my 2011 tax return   E. How do i file my 2011 tax return Add lines B, C, and D E. How do i file my 2011 tax return   Note. How do i file my 2011 tax return Compare the amount on line E to your base amount for your filing status. How do i file my 2011 tax return If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. How do i file my 2011 tax return If the amount on line E is more than your base amount, some of your benefits may be taxable. How do i file my 2011 tax return You need to complete Worksheet 1, shown later. How do i file my 2011 tax return If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . How do i file my 2011 tax return   Example. How do i file my 2011 tax return You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. How do i file my 2011 tax return In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. How do i file my 2011 tax return Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. How do i file my 2011 tax return You also received a taxable pension of $22,800 and interest income of $500. How do i file my 2011 tax return You did not have any tax-exempt interest income. How do i file my 2011 tax return Your benefits are not taxable for 2013 because your income, as figured in Worksheet A below, is not more than your base amount ($32,000) for married filing jointly. How do i file my 2011 tax return   Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. How do i file my 2011 tax return     Filled-in Worksheet A. How do i file my 2011 tax return A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. How do i file my 2011 tax return Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How do i file my 2011 tax return Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How do i file my 2011 tax return (If you received more than one form, combine the amounts from box 5 and enter the total. How do i file my 2011 tax return ) A. How do i file my 2011 tax return $11,000 Note. How do i file my 2011 tax return If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. How do i file my 2011 tax return B. How do i file my 2011 tax return Enter one-half of the amount on line A B. How do i file my 2011 tax return 5,500 C. How do i file my 2011 tax return Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How do i file my 2011 tax return 23,300 D. How do i file my 2011 tax return Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. How do i file my 2011 tax return -0- E. How do i file my 2011 tax return Add lines B, C, and D E. How do i file my 2011 tax return $28,800 Note. How do i file my 2011 tax return Compare the amount on line E to your base amount for your filing status. How do i file my 2011 tax return If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. How do i file my 2011 tax return If the amount on line E is more than your base amount, some of your benefits may be taxable. How do i file my 2011 tax return You need to complete Worksheet 1, shown later. How do i file my 2011 tax return If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . How do i file my 2011 tax return   Who is taxed. How do i file my 2011 tax return   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. How do i file my 2011 tax return For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. How do i file my 2011 tax return One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. How do i file my 2011 tax return Repayment of benefits. How do i file my 2011 tax return   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. How do i file my 2011 tax return It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. How do i file my 2011 tax return If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. How do i file my 2011 tax return   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. How do i file my 2011 tax return Your repayments are shown in box 4. How do i file my 2011 tax return The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). How do i file my 2011 tax return Use the amount in box 5 to figure whether any of your benefits are taxable. How do i file my 2011 tax return Example. How do i file my 2011 tax return In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. How do i file my 2011 tax return In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. How do i file my 2011 tax return During 2013, you repaid $500 to SSA. How do i file my 2011 tax return The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). How do i file my 2011 tax return The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). How do i file my 2011 tax return Tax withholding and estimated tax. How do i file my 2011 tax return   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. How do i file my 2011 tax return If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. How do i file my 2011 tax return   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. How do i file my 2011 tax return For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. How do i file my 2011 tax return U. How do i file my 2011 tax return S. How do i file my 2011 tax return citizens residing abroad. How do i file my 2011 tax return   U. How do i file my 2011 tax return S. How do i file my 2011 tax return citizens who are residents of the following countries are exempt from U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax on their benefits. How do i file my 2011 tax return Canada. How do i file my 2011 tax return Egypt. How do i file my 2011 tax return Germany. How do i file my 2011 tax return Ireland. How do i file my 2011 tax return Israel. How do i file my 2011 tax return Italy. How do i file my 2011 tax return (You must also be a citizen of Italy for the exemption to apply. How do i file my 2011 tax return ) Romania. How do i file my 2011 tax return United Kingdom. How do i file my 2011 tax return   The SSA will not withhold U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax from your benefits if you are a U. How do i file my 2011 tax return S. How do i file my 2011 tax return citizen. How do i file my 2011 tax return   The RRB will withhold U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. How do i file my 2011 tax return If you do not file Form RRB-1001, the RRB will consider you a nonresident alien and withhold tax from your railroad retirement benefits at a 30% rate. How do i file my 2011 tax return Contact the RRB to get this form. How do i file my 2011 tax return Lawful permanent residents. How do i file my 2011 tax return   For U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax purposes, lawful permanent residents (green card holders) are considered resident aliens until their lawful permanent resident status under the immigration laws is either taken away or is administratively or judicially determined to have been abandoned. How do i file my 2011 tax return Social security benefits paid to a green card holder are not subject to 30% withholding. How do i file my 2011 tax return If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. How do i file my 2011 tax return SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. How do i file my 2011 tax return If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. How do i file my 2011 tax return You must also attach the following information to your Form 1040 or 1040A: A copy of the Form SSA-1042S, Social Security Benefit Statement, A copy of the “green card,” and A signed declaration that includes the following statements:    “The SSA should not have withheld federal income tax from my social security benefits because I am a U. How do i file my 2011 tax return S. How do i file my 2011 tax return lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. How do i file my 2011 tax return I am filing a U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax return for the tax year as a resident alien reporting all of my worldwide income. How do i file my 2011 tax return I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. How do i file my 2011 tax return ” Nonresident aliens. How do i file my 2011 tax return   A nonresident alien is an individual who is not a citizen or resident of the United States. How do i file my 2011 tax return If you are a nonresident alien, the rules discussed in this publication do not apply to you. How do i file my 2011 tax return Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. How do i file my 2011 tax return You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. How do i file my 2011 tax return These forms will also show the tax rate and the amount of tax withheld from your benefits. How do i file my 2011 tax return   Under tax treaties with the following countries, residents of these countries are exempt from U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax on their benefits. How do i file my 2011 tax return Canada. How do i file my 2011 tax return Egypt. How do i file my 2011 tax return Germany. How do i file my 2011 tax return Ireland. How do i file my 2011 tax return Israel. How do i file my 2011 tax return Italy. How do i file my 2011 tax return Japan. How do i file my 2011 tax return Romania. How do i file my 2011 tax return United Kingdom. How do i file my 2011 tax return   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. How do i file my 2011 tax return   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. How do i file my 2011 tax return   For more information on whether you are a nonresident alien, see Publication 519, U. How do i file my 2011 tax return S. How do i file my 2011 tax return Tax Guide for Aliens. How do i file my 2011 tax return Exemption from withholding. How do i file my 2011 tax return   If your social security benefits are exempt from tax because you are a resident of one of the treaty countries listed, the SSA will not withhold U. How do i file my 2011 tax return S. How do i file my 2011 tax return tax from your benefits. How do i file my 2011 tax return   If your railroad retirement benefits are exempt from tax because you are a resident of one of the treaty countries listed, you can claim an exemption from withholding by filing Form RRB-1001 with the RRB. How do i file my 2011 tax return Contact the RRB to get this form. How do i file my 2011 tax return Canadian or German social security benefits paid to U. How do i file my 2011 tax return S. How do i file my 2011 tax return residents. How do i file my 2011 tax return   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. How do i file my 2011 tax return S. How do i file my 2011 tax return residents are treated for U. How do i file my 2011 tax return S. How do i file my 2011 tax return income tax purposes as if they were paid under the social security legislation of the United States. How do i file my 2011 tax return If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. How do i file my 2011 tax return How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. How do i file my 2011 tax return You cannot use Form 1040EZ. How do i file my 2011 tax return Reporting on Form 1040. How do i file my 2011 tax return   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. How do i file my 2011 tax return If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. How do i file my 2011 tax return Reporting on Form 1040A. How do i file my 2011 tax return   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. How do i file my 2011 tax return If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. How do i file my 2011 tax return Benefits not taxable. How do i file my 2011 tax return   If you are filing Form 1040EZ, do not report any benefits on your tax return. How do i file my 2011 tax return If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. How do i file my 2011 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How do i file my 2011 tax return If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file my 2011 tax return How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. How do i file my 2011 tax return Generally, the higher that total amount, the greater the taxable part of your benefits. How do i file my 2011 tax return Maximum taxable part. How do i file my 2011 tax return   Generally, up to 50% of your benefits will be taxable. How do i file my 2011 tax return However, up to 85% of your benefits can be taxable if either of the following situations applies to you. How do i file my 2011 tax return The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). How do i file my 2011 tax return You are married filing separately and lived with your spouse at any time during 2013. How do i file my 2011 tax return Which worksheet to use. How do i file my 2011 tax return   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. How do i file my 2011 tax return You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. How do i file my 2011 tax return You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. How do i file my 2011 tax return In this situation you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. How do i file my 2011 tax return Situation (1) does not apply and you take an exclusion for interest from qualified U. How do i file my 2011 tax return S. How do i file my 2011 tax return savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. How do i file my 2011 tax return In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. How do i file my 2011 tax return You received a lump-sum payment for an earlier year. How do i file my 2011 tax return In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. How do i file my 2011 tax return See Lump-Sum Election , later. How do i file my 2011 tax return Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. How do i file my 2011 tax return Filled-in Worksheet 1. How do i file my 2011 tax return Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file my 2011 tax return Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How do i file my 2011 tax return None of your benefits are taxable for 2013. How do i file my 2011 tax return For more information, see Repayments More Than Gross Benefits . How do i file my 2011 tax return If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How do i file my 2011 tax return S. How do i file my 2011 tax return Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How do i file my 2011 tax return Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How do i file my 2011 tax return 1. How do i file my 2011 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How do i file my 2011 tax return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How do i file my 2011 tax return $5,980         2. How do i file my 2011 tax return Enter one-half of line 1 2. How do i file my 2011 tax return 2,990     3. How do i file my 2011 tax return Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How do i file my 2011 tax return 28,990     4. How do i file my 2011 tax return Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How do i file my 2011 tax return -0-     5. How do i file my 2011 tax return Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How do i file my 2011 tax return -0-     6. How do i file my 2011 tax return Combine lines 2, 3, 4, and 5 6. How do i file my 2011 tax return 31,980     7. How do i file my 2011 tax return Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How do i file my 2011 tax return  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How do i file my 2011 tax return -0-     8. How do i file my 2011 tax return Is the amount on line 7 less than the amount on line 6?             No. How do i file my 2011 tax return None of your social security benefits are taxable. How do i file my 2011 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How do i file my 2011 tax return             Yes. How do i file my 2011 tax return Subtract line 7 from line 6 8. How do i file my 2011 tax return 31,980     9. How do i file my 2011 tax return If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How do i file my 2011 tax return 25,000       Note. How do i file my 2011 tax return If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How do i file my 2011 tax return 85) and enter the result on line 17. How do i file my 2011 tax return Then go to line 18. How do i file my 2011 tax return         10. How do i file my 2011 tax return Is the amount on line 9 less than the amount on line 8?             No. How do i file my 2011 tax return None of your benefits are taxable. How do i file my 2011 tax return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How do i file my 2011 tax return If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How do i file my 2011 tax return             Yes. How do i file my 2011 tax return Subtract line 9 from line 8 10. How do i file my 2011 tax return 6,980     11. How do i file my 2011 tax return Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How do i file my 2011 tax return 9,000     12. How do i file my 2011 tax return Subtract line 11 from line 10. How do i file my 2011 tax return If zero or less, enter -0- 12. How do i file my 2011 tax return -0-     13. How do i file my 2011 tax return Enter the smaller of line 10 or line 11 13. How do i file my 2011 tax return 6,980     14. How do i file my 2011 tax return Enter one-half of line 13 14. How do i file my 2011 tax return 3,490     15. How do i file my 2011 tax return Enter the smaller of line 2 or line 14 15. How do i file my 2011 tax return 2,990     16. How do i file my 2011 tax return Multiply line 12 by 85% (. How do i file my 2011 tax return 85). How do i file my 2011 tax return If line 12 is zero, enter -0- 16. How do i file my 2011 tax return -0-     17. How do i file my 2011 tax return Add lines 15 and 16 17. How do i file my 2011 tax return 2,990     18. How do i file my 2011 tax return Multiply line 1 by 85% (. How do i file my 2011 tax return 85) 18. How do i file my 2011 tax return 5,083     19. How do i file my 2011 tax return Taxable benefits. How do i file my 2011 tax return Enter the smaller of line 17 or line 18. How do i file my 2011 tax return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How do i file my 2011 tax return $2,990       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How do i file my 2011 tax return         Example 1. How do i file my 2011 tax return George White is single and files Form 1040 for 2013. How do i file my 2011 tax return In addition to receiving social security payments, he received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990, for a total of $28,990. How do i file my 2011 tax return He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. How do i file my 2011 tax return   To figure his taxable benefits, George completes Worksheet 1, shown below. How do i file my 2011 tax return On line 20a of his Form 1040, George enters his net benefits of $5,980. How do i file my 2011 tax return On line 20b, he enters his taxable benefits of $2,990. How do i file my 2011 tax return Example 2. How do i file my 2011 tax return Ray and Alice Hopkins file a joint return on Form 1040A for 2013. How do i file my 2011 tax return Ray is retired and received a fully taxable pension of $15,500. How do i file my 2011 tax return He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. How do i file my 2011 tax return Alice worked during the year and had wages of $14,000. How do i file my 2011 tax return She made a deductible payment to her IRA account of $1,000. How do i file my 2011 tax return Ray and Alice have two savings accounts with a total of $250 in taxable interest income. How do i file my 2011 tax return They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. How do i file my 2011 tax return They find none of Ray's social security benefits are taxable. How do i file my 2011 tax return On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. How do i file my 2011 tax return Filled-in Worksheet 1. How do i file my 2011 tax return Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file my 2011 tax return Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How do i file my 2011 tax return None of your benefits are taxable for 2013. How do i file my 2011 tax return For more information, see Repayments More Than Gross Benefits . How do i file my 2011 tax return If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How do i file my 2011 tax return S. How do i file my 2011 tax return Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How do i file my 2011 tax return Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How do i file my 2011 tax return 1. How do i file my 2011 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How do i file my 2011 tax return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How do i file my 2011 tax return $5,600         2. How do i file my 2011 tax return Enter one-half of line 1 2. How do i file my 2011 tax return 2,800     3. How do i file my 2011 tax return Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How do i file my 2011 tax return 29,750     4. How do i file my 2011 tax return Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How do i file my 2011 tax return -0-     5. How do i file my 2011 tax return Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How do i file my 2011 tax return -0-     6. How do i file my 2011 tax return Combine lines 2, 3, 4, and 5 6. How do i file my 2011 tax return 32,550     7. How do i file my 2011 tax return Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How do i file my 2011 tax return  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How do i file my 2011 tax return 1,000     8. How do i file my 2011 tax return Is the amount on line 7 less than the amount on line 6?             No. How do i file my 2011 tax return None of your social security benefits are taxable. How do i file my 2011 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How do i file my 2011 tax return             Yes. How do i file my 2011 tax return Subtract line 7 from line 6 8. How do i file my 2011 tax return 31,550     9. How do i file my 2011 tax return If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How do i file my 2011 tax return 32,000       Note. How do i file my 2011 tax return If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How do i file my 2011 tax return 85) and enter the result on line 17. How do i file my 2011 tax return Then go to line 18. How do i file my 2011 tax return         10. How do i file my 2011 tax return Is the amount on line 9 less than the amount on line 8?             No. How do i file my 2011 tax return None of your benefits are taxable. How do i file my 2011 tax return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How do i file my 2011 tax return If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How do i file my 2011 tax return             Yes. How do i file my 2011 tax return Subtract line 9 from line 8 10. How do i file my 2011 tax return       11. How do i file my 2011 tax return Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How do i file my 2011 tax return       12. How do i file my 2011 tax return Subtract line 11 from line 10. How do i file my 2011 tax return If zero or less, enter -0- 12. How do i file my 2011 tax return       13. How do i file my 2011 tax return Enter the smaller of line 10 or line 11 13. How do i file my 2011 tax return       14. How do i file my 2011 tax return Enter one-half of line 13 14. How do i file my 2011 tax return       15. How do i file my 2011 tax return Enter the smaller of line 2 or line 14 15. How do i file my 2011 tax return       16. How do i file my 2011 tax return Multiply line 12 by 85% (. How do i file my 2011 tax return 85). How do i file my 2011 tax return If line 12 is zero, enter -0- 16. How do i file my 2011 tax return       17. How do i file my 2011 tax return Add lines 15 and 16 17. How do i file my 2011 tax return       18. How do i file my 2011 tax return Multiply line 1 by 85% (. How do i file my 2011 tax return 85) 18. How do i file my 2011 tax return       19. How do i file my 2011 tax return Taxable benefits. How do i file my 2011 tax return Enter the smaller of line 17 or line 18. How do i file my 2011 tax return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How do i file my 2011 tax return         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How do i file my 2011 tax return         Example 3. How do i file my 2011 tax return Joe and Betty Johnson file a joint return on Form 1040 for 2013. How do i file my 2011 tax return Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. How do i file my 2011 tax return Joe's Form RRB-1099 shows $10,000 in box 5. How do i file my 2011 tax return Betty is a retired government worker and received a fully taxable pension of $38,000. How do i file my 2011 tax return They had $2,300 in taxable interest income plus interest of $200 on a qualified U. How do i file my 2011 tax return S. How do i file my 2011 tax return savings bond. How do i file my 2011 tax return The savings bond interest qualified for the exclusion. How do i file my 2011 tax return They figure their taxable benefits by completing Worksheet 1 below. How do i file my 2011 tax return Because they have qualified U. How do i file my 2011 tax return S. How do i file my 2011 tax return savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. How do i file my 2011 tax return On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). How do i file my 2011 tax return More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. How do i file my 2011 tax return (See Maximum taxable part under How Much Is Taxable earlier. How do i file my 2011 tax return ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. How do i file my 2011 tax return Filled-in Worksheet 1. How do i file my 2011 tax return Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file my 2011 tax return Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How do i file my 2011 tax return None of your benefits are taxable for 2013. How do i file my 2011 tax return For more information, see Repayments More Than Gross Benefits . How do i file my 2011 tax return If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How do i file my 2011 tax return S. How do i file my 2011 tax return Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How do i file my 2011 tax return Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How do i file my 2011 tax return 1. How do i file my 2011 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How do i file my 2011 tax return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How do i file my 2011 tax return $10,000         2. How do i file my 2011 tax return Enter one-half of line 1 2. How do i file my 2011 tax return 5,000     3. How do i file my 2011 tax return Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How do i file my 2011 tax return 40,500     4. How do i file my 2011 tax return Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How do i file my 2011 tax return -0-     5. How do i file my 2011 tax return Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How do i file my 2011 tax return -0-     6. How do i file my 2011 tax return Combine lines 2, 3, 4, and 5 6. How do i file my 2011 tax return 45,500     7. How do i file my 2011 tax return Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How do i file my 2011 tax return  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How do i file my 2011 tax return -0-     8. How do i file my 2011 tax return Is the amount on line 7 less than the amount on line 6?             No. How do i file my 2011 tax return None of your social security benefits are taxable. How do i file my 2011 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How do i file my 2011 tax return             Yes. How do i file my 2011 tax return Subtract line 7 from line 6 8. How do i file my 2011 tax return 45,500     9. How do i file my 2011 tax return If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How do i file my 2011 tax return 32,000       Note. How do i file my 2011 tax return If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How do i file my 2011 tax return 85) and enter the result on line 17. How do i file my 2011 tax return Then go to line 18. How do i file my 2011 tax return         10. How do i file my 2011 tax return Is the amount on line 9 less than the amount on line 8?             No. How do i file my 2011 tax return None of your benefits are taxable. How do i file my 2011 tax return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How do i file my 2011 tax return If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How do i file my 2011 tax return             Yes. How do i file my 2011 tax return Subtract line 9 from line 8 10. How do i file my 2011 tax return 13,500     11. How do i file my 2011 tax return Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How do i file my 2011 tax return 12,000     12. How do i file my 2011 tax return Subtract line 11 from line 10. How do i file my 2011 tax return If zero or less, enter -0- 12. How do i file my 2011 tax return 1,500     13. How do i file my 2011 tax return Enter the smaller of line 10 or line 11 13. How do i file my 2011 tax return 12,000     14. How do i file my 2011 tax return Enter one-half of line 13 14. How do i file my 2011 tax return 6,000     15. How do i file my 2011 tax return Enter the smaller of line 2 or line 14 15. How do i file my 2011 tax return 5,000     16. How do i file my 2011 tax return Multiply line 12 by 85% (. How do i file my 2011 tax return 85). How do i file my 2011 tax return If line 12 is zero, enter -0- 16. How do i file my 2011 tax return 1,275     17. How do i file my 2011 tax return Add lines 15 and 16 17. How do i file my 2011 tax return 6,275     18. How do i file my 2011 tax return Multiply line 1 by 85% (. How do i file my 2011 tax return 85) 18. How do i file my 2011 tax return 8,500     19. How do i file my 2011 tax return Taxable benefits. How do i file my 2011 tax return Enter the smaller of line 17 or line 18. How do i file my 2011 tax return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How do i file my 2011 tax return $6,275       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How do i file my 2011 tax return         Filled-in Worksheet 1. How do i file my 2011 tax return Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file my 2011 tax return Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How do i file my 2011 tax return None of your benefits are taxable for 2013. How do i file my 2011 tax return For more information, see Repayments More Than Gross Benefits . How do i file my 2011 tax return If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How do i file my 2011 tax return S. How do i file my 2011 tax return Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How do i file my 2011 tax return Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How do i file my 2011 tax return 1. How do i file my 2011 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How do i file my 2011 tax return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How do i file my 2011 tax return $4,000         2. How do i file my 2011 tax return Enter one-half of line 1 2. How do i file my 2011 tax return 2,000     3. How do i file my 2011 tax return Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How do i file my 2011 tax return 8,000     4. How do i file my 2011 tax return Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How do i file my 2011 tax return -0-     5. How do i file my 2011 tax return Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How do i file my 2011 tax return -0-     6. How do i file my 2011 tax return Combine lines 2, 3, 4, and 5 6. How do i file my 2011 tax return 10,000     7. How do i file my 2011 tax return Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How do i file my 2011 tax return  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How do i file my 2011 tax return -0-     8. How do i file my 2011 tax return Is the amount on line 7 less than the amount on line 6?             No. How do i file my 2011 tax return None of your social security benefits are taxable. How do i file my 2011 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How do i file my 2011 tax return             Yes. How do i file my 2011 tax return Subtract line 7 from line 6 8. How do i file my 2011 tax return 10,000     9. How do i file my 2011 tax return If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How do i file my 2011 tax return         Note. How do i file my 2011 tax return If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How do i file my 2011 tax return 85) and enter the result on line 17. How do i file my 2011 tax return Then go to line 18. How do i file my 2011 tax return         10. How do i file my 2011 tax return Is the amount on line 9 less than the amount on line 8?             No. How do i file my 2011 tax return None of your benefits are taxable. How do i file my 2011 tax return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How do i file my 2011 tax return If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How do i file my 2011 tax return             Yes. How do i file my 2011 tax return Subtract line 9 from line 8 10. How do i file my 2011 tax return       11. How do i file my 2011 tax return Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How do i file my 2011 tax return       12. How do i file my 2011 tax return Subtract line 11 from line 10. How do i file my 2011 tax return If zero or less, enter -0- 12. How do i file my 2011 tax return       13. How do i file my 2011 tax return Enter the smaller of line 10 or line 11 13. How do i file my 2011 tax return       14. How do i file my 2011 tax return Enter one-half of line 13 14. How do i file my 2011 tax return       15. How do i file my 2011 tax return Enter the smaller of line 2 or line 14 15. How do i file my 2011 tax return       16. How do i file my 2011 tax return Multiply line 12 by 85% (. How do i file my 2011 tax return 85). How do i file my 2011 tax return If line 12 is zero, enter -0- 16. How do i file my 2011 tax return       17. How do i file my 2011 tax return Add lines 15 and 16 17. How do i file my 2011 tax return 8,500     18. How do i file my 2011 tax return Multiply line 1 by 85% (. How do i file my 2011 tax return 85) 18. How do i file my 2011 tax return 3,400     19. How do i file my 2011 tax return Taxable benefits. How do i file my 2011 tax return Enter the smaller of line 17 or line 18. How do i file my 2011 tax return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How do i file my 2011 tax return $3,400       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How do i file my 2011 tax return         Example 4. How do i file my 2011 tax return Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. How do i file my 2011 tax return Bill earned $8,000 during 2013. How do i file my 2011 tax return The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). How do i file my 2011 tax return Bill figures his taxable benefits by completing Worksheet 1 below. How do i file my 2011 tax return He must include 85% of his social security benefits in his taxable income because he is married filing separately and lived with his spouse during 2013. How do i file my 2011 tax return See How Much Is Taxable earlier. How do i file my 2011 tax return Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. How do i file my 2011 tax return Lump-Sum Election You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. How do i file my 2011 tax return This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. How do i file my 2011 tax return No part of the lump-sum death benefit is subject to tax. How do i file my 2011 tax return Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. How do i file my 2011 tax return However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. How do i file my 2011 tax return You can elect this method if it lowers your taxable benefits. How do i file my 2011 tax return Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. How do i file my 2011 tax return Then you subtract any taxable benefits for that year that you previously reported. How do i file my 2011 tax return The remainder is the taxable part of the lump-sum payment. How do i file my 2011 tax return Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). How do i file my 2011 tax return Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. How do i file my 2011 tax return Do not file an amended return for the earlier year. How do i file my 2011 tax return Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. How do i file my 2011 tax return Complete Worksheet 1 in this publication. How do i file my 2011 tax return Complete Worksheet 2 and Worksheet 3 as appropriate. How do i file my 2011 tax return Use Worksheet 2 if your lump-sum payment was for a year after 1993. How do i file my 2011 tax return Use Worksheet 3 if it was for 1993 or an earlier year. How do i file my 2011 tax return Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. How do i file my 2011 tax return Complete Worksheet 4. How do i file my 2011 tax return Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. How do i file my 2011 tax return If the taxable benefits on Worksheet 4 are lower than the taxable benefits on Worksheet 1, you can elect to report the lower amount on your return. How do i file my 2011 tax return Making the election. How do i file my 2011 tax return   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. How do i file my 2011 tax return Do not attach the completed worksheets to your return. How do i file my 2011 tax return Keep them with your records. How do i file my 2011 tax return    Once you elect this method of figuring the taxable part of a lump-sum payment, you can revoke your election only with the consent of the IRS. How do i file my 2011 tax return Lump-sum payment reported on Form SSA-1099 or RRB-1099. How do i file my 2011 tax return   If you received a lump-sum payment in 2013 that includes benefits for one or more earlier years after 1983, it will be included in box 3 of either Form SSA-1099 or Form RRB-1099. How do i file my 2011 tax return That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. How do i file my 2011 tax return The form will also show the year (or years) the payment is for. How do i file my 2011 tax return However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. How do i file my 2011 tax return You must contact the RRB for a breakdown by year for any amount shown in box 9. How do i file my 2011 tax return Example Jane Jackson is single. How do i file my 2011 tax return In 2012 she applied for social security disability benefits but was told she was ineligible. How do i file my 2011 tax return She appealed the decision and won. How do i file my 2011 tax return In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. How do i file my 2011 tax return Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. How do i file my 2011 tax return Jane's other income for 2012 and 2013 is as follows. How do i file my 2011 tax return   Income 2012 2013     Wages $20,000 $ 3,500     Interest income 2,000 2,500     Dividend income 1,000 1,500     Fully taxable pension   18,000     Total $23,000 $25,500   To see if the lump-sum election method results in lower taxable benefits, she completes Worksheets 1, 2, and 4 from this publication. How do i file my 2011 tax return She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. How do i file my 2011 tax return Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. How do i file my 2011 tax return She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. How do i file my 2011 tax return She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. How do i file my 2011 tax return After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. How do i file my 2011 tax return Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. How do i file my 2011 tax return To do this, she prints “LSE” to the left of Form 1040, line 20a. How do i file my 2011 tax return She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. How do i file my 2011 tax return Jane's filled-in worksheets (1, 2, and 4) follow. How do i file my 2011 tax return Jane Jackson's Filled-in Worksheet 1. How do i file my 2011 tax return Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file my 2011 tax return Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How do i file my 2011 tax return None of your benefits are taxable for 2013. How do i file my 2011 tax return For more information, see Repayments More Than Gross Benefits . How do i file my 2011 tax return If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How do i file my 2011 tax return S. How do i file my 2011 tax return Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How do i file my 2011 tax return Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How do i file my 2011 tax return 1. How do i file my 2011 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How do i file my 2011 tax return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How do i file my 2011 tax return $11,000         2. How do i file my 2011 tax return Enter one-half of line 1 2. How do i file my 2011 tax return 5,500     3. How do i file my 2011 tax return Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How do i file my 2011 tax return 25,500     4. How do i file my 2011 tax return Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How do i file my 2011 tax return -0-     5. How do i file my 2011 tax return Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How do i file my 2011 tax return -0-     6. How do i file my 2011 tax return Combine lines 2, 3, 4, and 5 6. How do i file my 2011 tax return 31,000     7. How do i file my 2011 tax return Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How do i file my 2011 tax return  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How do i file my 2011 tax return -0-     8. How do i file my 2011 tax return Is the amount on line 7 less than the amount on line 6?             No. How do i file my 2011 tax return None of your social security benefits are taxable. How do i file my 2011 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How do i file my 2011 tax return             Yes. How do i file my 2011 tax return Subtract line 7 from line 6 8. How do i file my 2011 tax return 31,000     9. How do i file my 2011 tax return If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How do i file my 2011 tax return 25,000       Note. How do i file my 2011 tax return If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How do i file my 2011 tax return 85) and enter the result on line 17. How do i file my 2011 tax return Then go to line 18. How do i file my 2011 tax return         10. How do i file my 2011 tax return Is the amount on line 9 less than the amount on line 8?             No. How do i file my 2011 tax return None of your benefits are taxable. How do i file my 2011 tax return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How do i file my 2011 tax return If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How do i file my 2011 tax return             Yes. How do i file my 2011 tax return Subtract line 9 from line 8 10. How do i file my 2011 tax return 6,000     11. How do i file my 2011 tax return Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How do i file my 2011 tax return 9,000     12. How do i file my 2011 tax return Subtract line 11 from line 10. How do i file my 2011 tax return If zero or less, enter -0- 12. How do i file my 2011 tax return -0-     13. How do i file my 2011 tax return Enter the smaller of line 10 or line 11 13. How do i file my 2011 tax return 6,000     14. How do i file my 2011 tax return Enter one-half of line 13 14. How do i file my 2011 tax return 3,000     15. How do i file my 2011 tax return Enter the smaller of line 2 or line 14 15. How do i file my 2011 tax return 3,000     16. How do i file my 2011 tax return Multiply line 12 by 85% (. How do i file my 2011 tax return 85). How do i file my 2011 tax return If line 12 is zero, enter -0- 16. How do i file my 2011 tax return -0-     17. How do i file my 2011 tax return Add lines 15 and 16 17. How do i file my 2011 tax return 3,000     18. How do i file my 2011 tax return Multiply line 1 by 85% (. How do i file my 2011 tax return 85) 18. How do i file my 2011 tax return 9,350     19. How do i file my 2011 tax return Taxable benefits. How do i file my 2011 tax return Enter the smaller of line 17 or line 18. How do i file my 2011 tax return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How do i file my 2011 tax return $3,000       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How do i file my 2011 tax return         Jane Jackson's Filled-in Worksheet 2. How do i file my 2011 tax return Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. How do i file my 2011 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. How do i file my 2011 tax return $2,000           Note. How do i file my 2011 tax return If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. How do i file my 2011 tax return Otherwise, go on to line 2. How do i file my 2011 tax return             2. How do i file my 2011 tax return Enter one-half of line 1 2. How do i file my 2011 tax return 1,000   3. How do i file my 2011 tax return Enter your adjusted gross income for the earlier year 3. How do i file my 2011 tax return 23,000   4. How do i file my 2011 tax return Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. How do i file my 2011 tax return S. How do i file my 2011 tax return savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. How do i file my 2011 tax return -0-   5. How do i file my 2011 tax return Enter any tax-exempt interest received in the earlier year 5. How do i file my 2011 tax return -0-   6. How do i file my 2011 tax return Add lines 2 through 5 6. How do i file my 2011 tax return 24,000   7. How do i file my 2011 tax return Enter your taxable benefits for the earlier year that you previously reported 7. How do i file my 2011 tax return -0-   8. How do i file my 2011 tax return Subtract line 7 from line 6 8. How do i file my 2011 tax return 24,000   9. How do i file my 2011 tax return If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. How do i file my 2011 tax return 25,000     Note. How do i file my 2011 tax return If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. How do i file my 2011 tax return 85) and enter the result on line 17. How do i file my 2011 tax return Then go to line 18. How do i file my 2011 tax return         10. How do i file my 2011 tax return Is the amount on line 8 more than the amount on line 9?       No. How do i file my 2011 tax return Skip lines 10 through 20 and enter -0- on line 21. How do i file my 2011 tax return       Yes. How do i file my 2011 tax return Subtract line 9 from line 8 10. How do i file my 2011 tax return     11. How do i file my 2011 tax return Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. How do i file my 2011 tax return     12. How do i file my 2011 tax return Subtract line 11 from line 10. How do i file my 2011 tax return If zero or less, enter -0- 12. How do i file my 2011 tax return     13. How do i file my 2011 tax return Enter the smaller of line 10 or line 11 13. How do i file my 2011 tax return     14. How do i file my 2011 tax return Enter one-half of line 13 14. How do i file my 2011 tax return     15. How do i file my 2011 tax return Enter the smaller of line 2 or line 14 15. How do i file my 2011 tax return     16. How do i file my 2011 tax return Multiply line 12 by 85% (. How do i file my 2011 tax return 85). How do i file my 2011 tax return If line 12 is zero, enter -0- 16. How do i file my 2011 tax return     17. How do i file my 2011 tax return Add lines 15 and 16 17. How do i file my 2011 tax return     18. How do i file my 2011 tax return Multiply line 1 by 85% (. How do i file my 2011 tax return 85) 18. How do i file my 2011 tax return     19. How do i file my 2011 tax return Refigured taxable benefits. How do i file my 2011 tax return Enter the smaller of line 17 or line 18 19. How do i file my 2011 tax return     20. How do i file my 2011 tax return Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. How do i file my 2011 tax return     21. How do i file my 2011 tax return Additional taxable benefits. How do i file my 2011 tax return Subtract line 20 from line 19. How do i file my 2011 tax return Also enter this amount on Worksheet 4, line 20 21. How do i file my 2011 tax return -0-     Do not file an amended return for this earlier year. How do i file my 2011 tax return Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. How do i file my 2011 tax return   Jane Jackson's Filled-in Worksheet 4. How do i file my 2011 tax return Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3)     Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet. How do i file my 2011 tax return 1. How do i file my 2011 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2013, minus the lump-sum payment for years before 2013 1. How do i file my 2011 tax return $9,000         Note. How do i file my 2011 tax return If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. How do i file my 2011 tax return Otherwise, go on to line 2. How do i file my 2011 tax return           2. How do i file my 2011 tax return Enter one-half of line 1 2. How do i file my 2011 tax return 4,500   3. How do i file my 2011 tax return Enter the amount from Worksheet 1, line 3 3. How do i file my 2011 tax return 25,500   4. How do i file my 2011 tax return Enter the amount from Worksheet 1, line 4 4. How do i file my 2011 tax return -0-   5. How do i file my 2011 tax return Enter the amount from Worksheet 1, line 5 5. How do i file my 2011 tax return -0-   6. How do i file my 2011 tax return Combine lines 2, 3, 4, and 5 6. How do i file my 2011 tax return 30,000   7. How do i file my 2011 tax return Enter the amount from Worksheet 1, line 7 7. How do i file my 2011 tax return -0-   8. How do i file my 2011 tax return Subtract line 7 from line 6 8. How do i file my 2011 tax return 30,000   9. How do i file my 2011 tax return Enter the amount from Worksheet 1, line 9. How do i file my 2011 tax return But if you are married filing separately and lived with your spouse at any time during 2013, skip lines 9 through 16; multiply line 8 by 85% (. How do i file my 2011 tax return 85) and enter the result on line 17. How do i file my 2011 tax return Then, go to line 18 9. How do i file my 2011 tax return 25,000   10. How do i file my 2011 tax return Is the amount on line 8 more than the amount on line 9? No. How do i file my 2011 tax return Skip lines 10 through 18, enter -0- on line 19, and go to line 20. How do i file my 2011 tax return  Yes. How do i file my 2011 tax return Subtract line 9 from line 8 10. How do i file my 2011 tax return 5,000   11. How do i file my 2011 tax return Enter the amount from Worksheet 1, line 11 11. How do i file my 2011 tax return 9,000   12. How do i file my 2011 tax return Subtract line 11 from line 10. How do i file my 2011 tax return If zero or less, enter -0- 12. How do i file my 2011 tax return -0-   13. How do i file my 2011 tax return Enter the smaller of line 10 or line 11 13. How do i file my 2011 tax return 5,000   14. How do i file my 2011 tax return Enter one-half of line 13 14. How do i file my 2011 tax return 2,500   15. How do i file my 2011 tax return Enter the smaller of line 2 or line 14 15. How do i file my 2011 tax return 2,500   16. How do i file my 2011 tax return Multiply line 12 by 85% (. How do i file my 2011 tax return 85). How do i file my 2011 tax return If line 12 is zero, enter -0- 16. How do i file my 2011 tax return -0-   17. How do i file my 2011 tax return Add lines 15 and 16 17. How do i file my 2011 tax return 2,500   18. How do i file my 2011 tax return Multiply line 1 by 85% (. How do i file my 2011 tax return 85) 18. How do i file my 2011 tax return 7,650   19. How do i file my 2011 tax return Enter the smaller of line 17 or line 18 19. How do i file my 2011 tax return 2,500   20. How do i file my 2011 tax return Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for which the lump-sum payment was received 20. How do i file my 2011 tax return -0-   21. How do i file my 2011 tax return Taxable benefits under lump-sum election method. How do i file my 2011 tax return Add lines 19 and 20 21. How do i file my 2011 tax return $2,500   Next. How do i file my 2011 tax return Is line 21 above smaller than Worksheet 1, line 19? No. How do i file my 2011 tax return Do not use this method to figure your taxable benefits. How do i file my 2011 tax return Follow the instructions on Worksheet 1 to report your benefits. How do i file my 2011 tax return  Yes. How do i file my 2011 tax return You can elect to report your taxable benefits under this method. How do i file my 2011 tax return To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. How do i file my 2011 tax return If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. How do i file my 2011 tax return Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. How do i file my 2011 tax return Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. How do i file my 2011 tax return If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file my 2011 tax return   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. How do i file my 2011 tax return Disability payments. How do i file my 2011 tax return   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. How do i file my 2011 tax return If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. How do i file my 2011 tax return If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. How do i file my 2011 tax return Claim the deduction or credit in the same way explained under Repayment of benefits received in an earlier year in the section Repayments More Than Gross Benefits , later. How do i file my 2011 tax return Legal expenses. How do i file my 2011 tax return   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. How do i file my 2011 tax return   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. How do i file my 2011 tax return Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. How do i file my 2011 tax return If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. How do i file my 2011 tax return Do not use Worksheet 1 in this case. How do i file my 2011 tax return If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. How do i file my 2011 tax return If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. How do i file my 2011 tax return Joint return. How do i file my 2011 tax return   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. How do i file my 2011 tax return You do this to get your net benefits when figuring if your combined benefits are taxable. How do i file my 2011 tax return Example. How do i file my 2011 tax return John and Mary file a joint return for 2013. How do i file my 2011 tax return John received Form SSA-1099 showing $3,000 in box 5. How do i file my 2011 tax return Mary also received Form SSA-1099 and the amount in box 5 was ($500). How do i file my 2011 tax return John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. How do i file my 2011 tax return Repayment of benefits received in an earlier year. How do i file my 2011 tax return   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. How do i file my 2011 tax return Deduction $3,000 or less. How do i file my 2011 tax return   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. How do i file my 2011 tax return Claim it on Schedule A (Form 1040), line 23. How do i file my 2011 tax return Deduction more than $3,000. How do i file my 2011 tax return   If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. How do i file my 2011 tax return Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. How do i file my 2011 tax return For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. How do i file my 2011 tax return Then refigure the tax for that year. How do i file my 2011 tax return Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. How do i file my 2011 tax return Subtract the result in (c) from the result in (a). How do i file my 2011 tax return   Compare the tax figured in methods (1) and (2). How do i file my 2011 tax return Your tax for 2013 is the smaller of the two amounts. How do i file my 2011 tax return If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. How do i file my 2011 tax return If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. How do i file my 2011 tax return Check box d and enter “I. How do i file my 2011 tax return R. How do i file my 2011 tax return C. How do i file my 2011 tax return 1341” in the space next to that box. How do i file my 2011 tax return If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. How do i file my 2011 tax return Worksheets Blank Worksheets 1 through 4 are provided in this section: Worksheet 1, Figuring Your Taxable Benefits; Worksheet 2, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993); Worksheet 3, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994); Worksheet 4, Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3). How do i file my 2011 tax return Worksheet 1. How do i file my 2011 tax return Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file my 2011 tax return Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How do i file my 2011 tax return None of your benefits are taxable for 2013. How do i file my 2011 tax return For more information, see Repayments More Than Gross Benefits . How do i file my 2011 tax return If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How do i file my 2011 tax return S. How do i file my 2011 tax return Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How do i file my 2011 tax return Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How do i file my 2011 tax return 1. How do i file my 2011 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How do i file my 2011 tax return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How do i file my 2011 tax return           2. How do i file my 2011 tax return Enter one-half of line 1 2. How do i file my 2011 tax return       3. How do i file my 2011 tax return Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How do i file my 2011 tax return       4. How do i file my 2011 tax return Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How do i file my 2011 tax return       5. How do i file my 2011 tax return Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How do i file my 2011 tax return       6. How do i file my 2011 tax return Combine lines 2, 3, 4, and 5 6. How do i file my 2011 tax return       7. How do i file my 2011 tax return Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How do i file my 2011 tax return  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How do i file my 2011 tax return       8. How do i file my 2011 tax return Is the amount on line 7 less than the amount on line 6?             No. How do i file my 2011 tax return None of your social security benefits are taxable. How do i file my 2011 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How do i file my 2011 tax return             Yes. How do i file my 2011 tax return Subtract line 7 from line 6 8. How do i file my 2011 tax return       9. How do i file my 2011 tax return If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How do i file my 2011 tax return         Note. How do i file my 2011 tax return If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How do i file my 2011 tax return 85) and enter the result on line 17. How do i file my 2011 tax return Then go to line 18. How do i file my 2011 tax return         10. How do i file my 2011 tax return Is the amount on line 9 less than the amount on line 8?             No. How do i file my 2011 tax return None of your benefits are taxable. How do i file my 2011 tax return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How do i file my 2011 tax return If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How do i file my 2011 tax return             Yes. How do i file my 2011 tax return Subtract line 9 from line 8 10. How do i file my 2011 tax return       11. How do i file my 2011 tax return Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How do i file my 2011 tax return       12. How do i file my 2011 tax return Subtract line 11 from line 10. How do i file my 2011 tax return If zero or less, enter -0- 12. How do i file my 2011 tax return       13. How do i file my 2011 tax return Enter the smaller of line 10 or line 11 13. How do i file my 2011 tax return       14. How do i file my 2011 tax return Enter one-half of line 13 14. How do i file my 2011 tax return       15. How do i file my 2011 tax return Enter the smaller of line 2 or line 14 15. How do i file my 2011 tax return       16. How do i file my 2011 tax return Multiply line 12 by 85% (. How do i file my 2011 tax return 85). How do i file my 2011 tax return If line 12 is zero, enter -0- 16. How do i file my 2011 tax return       17. How do i file my 2011 tax return Add lines 15 and 16 17. How do i file my 2011 tax return       18. How do i file my 2011 tax return Multiply line 1 by 85% (. How do i file my 2011 tax return 85) 18. How do i file my 2011 tax return       19. How do i file my 2011 tax return Taxable benefits. How do i file my 2011 tax return Enter the smaller of line 17 or line 18. How do i file my 2011 tax return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How do i file my 2011 tax return         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How do i file my 2011 tax return         Worksheet 2. How do i file my 2011 tax return Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. How do i file my 2011 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. How do i file my 2011 tax return             Note. How do i file my 2011 tax return If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. How do i file my 2011 tax return Otherwise, go on to line 2. How do i file my 2011 tax return             2. How do i file my 2011 tax return Enter one-half of line 1 2. How do i file my 2011 tax return     3. How do i file my 2011 tax return Enter your adjusted gross income for the earlier year 3. How do i file my 2011 tax return     4. How do i file my 2011 tax return Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. How do i file my 2011 tax return S. How do i file my 2011 tax return savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. How do i file my 2011 tax return     5. How do i file my 2011 tax return Enter any tax-exempt interest received in the earlier year 5. How do i file my 2011 tax return     6. How do i file my 2011 tax return Add lines 2 through 5 6. How do i file my 2011 tax return     7. How do i file my 2011 tax return Enter your taxable benefits for the earlier year that you previously reported 7. How do i file my 2011 tax return     8. How do i file my 2011 tax return Subtract line 7 from line 6 8. How do i file my 2011 tax return     9. How do i file my 2011 tax return If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. How do i file my 2011 tax return       Note. How do i file my 2011 tax return If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. How do i file my 2011 tax return 85) and enter the result on line 17. How do i file my 2011 tax return Then go to line 18. How do i file my 2011 tax return         10. How do i file my 2011 tax return Is the amount on line 8 more than the amount on line 9?       No. How do i file my 2011 tax return Skip lines 10 through 20 and enter -0- on line 21. How do i file my 2011 tax return       Yes. How do i file my 2011 tax return Subtract line 9 from line 8 10. How do i file my 2011 tax return     11. How do i file my 2011 tax return Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. How do i file my 2011 tax return     12. How do i file my 2011 tax return Subtract line 11 from line 10. How do i file my 2011 tax return If zero or less, enter -0- 12. How do i file my 2011 tax return     13. How do i file my 2011 tax return Enter the smaller of line 10 or line 11 13. How do i file my 2011 tax return     14. How do i file my 2011 tax return Enter one-half of line 13 14. How do i file my 2011 tax return     15. How do i file my 2011 tax return Enter the smaller of line 2 or line 14 15. How do i file my 2011 tax return     16. How do i file my 2011 tax return Multiply line 12 by 85% (. How do i file my 2011 tax return 85). How do i file my 2011 tax return If line 12 is zero, enter -0- 16. How do i file my 2011 tax return     17. How do i file my 2011 tax return Add lines 15 and 16 17. How do i file my 2011 tax return     18. How do i file my 2011 tax return Multiply line 1 by 85% (. How do i file my 2011 tax return 85) 18. How do i file my 2011 tax return     19. How do i file my 2011 tax return Refigured taxable benefits. How do i file my 2011 tax return Enter the smaller of line 17 or line 18 19. How do i file my 2011 tax return     20. How do i file my 2011 tax return Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. How do i file my 2011 tax return     21. How do i file my 2011 tax return Additional taxable benefits. How do i file my 2011 tax return Subtract line 20 from line 19. How do i file my 2011 tax return Also enter this amount on Worksheet 4, line 20 21. How do i file my 2011 tax return       Do not file an amended return for this earlier year. How do i file my 2011 tax return Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. How do i file my 2011 tax return   Worksheet 3. How do i file my 2011 tax return Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. How do i file my 2011 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. How do i file my 2011 tax return           Note. How do i file my 2011 tax return If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. How do i file my 2011 tax return Otherwise, go on to line 2. How do i file my 2011 tax return           2. How do i file my 2011 tax return Enter one-half of line 1 2. How do i file my 2011 tax return     3. How do i file my 2011 tax return Enter your adjusted gross income for the earlier year 3. How do i file my 2011 tax return     4. How do i file my 2011 tax return Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. How do i file my 2011 tax return S. How do i file my 2011 tax return savings bond interest (Form 8815) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. How do i file my 2011 tax return     5. How do i file my 2011 tax return Enter any tax-exempt interest received in the earlier year 5. How do i file my 2011 tax return     6. How do i file my 2011 tax return Add lines 2 through 5 6. How do i file my 2011 tax return     7. How do i file my 2011 tax return Enter your taxable benefits for the earlier year that you previously reported 7. How do i file my 2011 tax return     8. How do i file my 2011 tax return Subtract line 7 from line 6 8. How do i file my 2011 tax return     9. How do i file my 2011 tax return Enter $25,000 ($32,000 if married filing jointly for the earlier year; $-0- if married filing separately for the earlier year and you lived with your spouse at any time during the earlier year) 9. How do i file my 2011 tax return     10. How do i file my 2011 tax return Is the amount on line 8 more than the amount on line 9? No. How do i file my 2011 tax return Skip lines 10 through 13 and enter -0- on line 14. How do i file my 2011 tax return  Yes. How do i file my 2011 tax return Subtract line 9 from line 8. How do i file my 2011 tax return 10. How do i file my 2011 tax return     11. How do i file my 2011 tax return Enter one-half of line 10 11. How do i file my 2011 tax return     12. How do i file my 2011 tax return Refigured taxable benefits. How do i file my 2011 tax return Enter the smaller of line 2 or line 11 12. How do i file my 2011 tax return     13. How do i file my 2011 tax return Enter your taxable benefits for the earlier year (or as refigured due to a previous