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How To Get A 1040x Tax Form

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How To Get A 1040x Tax Form

How to get a 1040x tax form Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. How to get a 1040x tax form Reporting Tips to Your EmployerElectronic tip statement. How to get a 1040x tax form Final report. How to get a 1040x tax form Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. How to get a 1040x tax form   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. How to get a 1040x tax form How to keep a daily tip record. How to get a 1040x tax form   There are two ways to keep a daily tip record. How to get a 1040x tax form You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. How to get a 1040x tax form You should keep your daily tip record with your tax or other personal records. How to get a 1040x tax form You must keep your records for as long as they are important for administration of the federal tax law. How to get a 1040x tax form For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. How to get a 1040x tax form    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. How to get a 1040x tax form To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. How to get a 1040x tax form Publication 1244 is also available at www. How to get a 1040x tax form irs. How to get a 1040x tax form gov/pub1244. How to get a 1040x tax form Publication 1244 includes a 1-year supply of Form 4070A. How to get a 1040x tax form Each day, write in the information asked for on the form. How to get a 1040x tax form A filled-in Form 4070A is shown on the following page. How to get a 1040x tax form   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. How to get a 1040x tax form Although you do not report these tips to your employer, you must report them on your tax return. How to get a 1040x tax form   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). How to get a 1040x tax form Then, each workday, write the date and the following information. How to get a 1040x tax form Cash tips you get directly from customers or from other employees. How to get a 1040x tax form Tips from credit and debit card charge customers that your employer pays you. How to get a 1040x tax form The value of any noncash tips you get, such as tickets, passes, or other items of value. How to get a 1040x tax form The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. How to get a 1040x tax form Please click here for the text description of the image. How to get a 1040x tax form Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. How to get a 1040x tax form   You can use an electronic system provided by your employer to record your daily tips. How to get a 1040x tax form If you do, you must receive and keep a paper copy of this record. How to get a 1040x tax form Service charges. How to get a 1040x tax form    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. How to get a 1040x tax form This is part of your wages, not a tip. How to get a 1040x tax form The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. How to get a 1040x tax form See examples below. How to get a 1040x tax form Example 1. How to get a 1040x tax form Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. How to get a 1040x tax form Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. How to get a 1040x tax form Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. How to get a 1040x tax form Do not include the 18% charge in your tip diary. How to get a 1040x tax form Service charges that are paid to you are considered wages, not tips. How to get a 1040x tax form Example 2. How to get a 1040x tax form Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. How to get a 1040x tax form David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. How to get a 1040x tax form Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. How to get a 1040x tax form Be sure to include this amount in your tip diary. How to get a 1040x tax form Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. How to get a 1040x tax form Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. How to get a 1040x tax form   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). How to get a 1040x tax form What tips to report. How to get a 1040x tax form   Report to your employer only cash, check, and debit and credit card tips you receive. How to get a 1040x tax form   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. How to get a 1040x tax form   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. How to get a 1040x tax form Do not report to your employer any portion of the tips you receive that you pass on to other employees. How to get a 1040x tax form However, you must report tips you receive from other employees. How to get a 1040x tax form   Do not report the value of any noncash tips, such as tickets or passes, to your employer. How to get a 1040x tax form You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. How to get a 1040x tax form How to report. How to get a 1040x tax form   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. How to get a 1040x tax form Fill in the information asked for on the form, sign and date the form, and give it to your employer. How to get a 1040x tax form A sample filled-in Form 4070 is shown above. How to get a 1040x tax form To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. How to get a 1040x tax form   If you do not use Form 4070, give your employer a statement with the following information. How to get a 1040x tax form Your name, address, and social security number. How to get a 1040x tax form Your employer's name, address, and business name (if it is different from your employer's name). How to get a 1040x tax form The month (or the dates of any shorter period) in which you received tips. How to get a 1040x tax form The total tips required to be reported for that period. How to get a 1040x tax form You must sign and date the statement. How to get a 1040x tax form Be sure to keep a copy with your tax or other personal records. How to get a 1040x tax form   Your employer may require you to report your tips more than once a month. How to get a 1040x tax form However, the statement cannot cover a period of more than 1 calendar month. How to get a 1040x tax form Electronic tip statement. How to get a 1040x tax form   Your employer can have you furnish your tip statements electronically. How to get a 1040x tax form When to report. How to get a 1040x tax form   Give your report for each month to your employer by the 10th of the next month. How to get a 1040x tax form If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. How to get a 1040x tax form Example. How to get a 1040x tax form You must report your tips received in September 2014 by October 10, 2014. How to get a 1040x tax form Final report. How to get a 1040x tax form   If your employment ends during the month, you can report your tips when your employment ends. How to get a 1040x tax form Penalty for not reporting tips. How to get a 1040x tax form   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. How to get a 1040x tax form (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. How to get a 1040x tax form ) The penalty amount is in addition to the taxes you owe. How to get a 1040x tax form   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. How to get a 1040x tax form To do so, attach a statement to your return explaining why you did not report them. How to get a 1040x tax form Giving your employer money for taxes. How to get a 1040x tax form   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. How to get a 1040x tax form If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. How to get a 1040x tax form   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. How to get a 1040x tax form All taxes on your regular pay. How to get a 1040x tax form Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. How to get a 1040x tax form Federal, state, and local income taxes on your reported tips. How to get a 1040x tax form    Any taxes that remain unpaid can be collected by your employer from your next paycheck. How to get a 1040x tax form If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. How to get a 1040x tax form See Publication 505, Tax Withholding and Estimated Tax, for more information. How to get a 1040x tax form    Uncollected taxes. How to get a 1040x tax form You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. How to get a 1040x tax form These uncollected taxes will be shown on your 2013 Form W-2. How to get a 1040x tax form See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. How to get a 1040x tax form Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. How to get a 1040x tax form The program was developed to help employees and employers understand and meet their tip reporting responsibilities. How to get a 1040x tax form There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). How to get a 1040x tax form A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. How to get a 1040x tax form For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. How to get a 1040x tax form irs. How to get a 1040x tax form gov/pub/irs-irbs/irb01-02. How to get a 1040x tax form pdf. How to get a 1040x tax form If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. How to get a 1040x tax form See Revenue Procedure 2007-32, 2007-22 I. How to get a 1040x tax form R. How to get a 1040x tax form B. How to get a 1040x tax form 1322, available at www. How to get a 1040x tax form irs. How to get a 1040x tax form gov/pub/irs-irbs/irb07_22. How to get a 1040x tax form pdf. How to get a 1040x tax form Your employer can provide you with a copy of any applicable agreement. How to get a 1040x tax form To find out more about these agreements, visit IRS. How to get a 1040x tax form gov and enter “restaurant tip reporting” in the search box. How to get a 1040x tax form You may also call 1-800-829-4933, visit www. How to get a 1040x tax form irs. How to get a 1040x tax form gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. How to get a 1040x tax form Program@irs. How to get a 1040x tax form gov and request information on this program. How to get a 1040x tax form Reporting Tips on Your Tax Return How to report tips. How to get a 1040x tax form   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. How to get a 1040x tax form What tips to report. How to get a 1040x tax form   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. How to get a 1040x tax form Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. How to get a 1040x tax form Add to the amount in box 1 only the tips you did not report to your employer. How to get a 1040x tax form   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. How to get a 1040x tax form Do not include the amount of these tips on your 2013 tax return. How to get a 1040x tax form Instead, include them on your 2014 tax return. How to get a 1040x tax form Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. How to get a 1040x tax form Although these tips were received in 2012, you must report them on your 2013 tax return. How to get a 1040x tax form   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. How to get a 1040x tax form Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. How to get a 1040x tax form However, you must report tips you receive from other employees. How to get a 1040x tax form    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. How to get a 1040x tax form    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. How to get a 1040x tax form   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. How to get a 1040x tax form Cash and charge tips you received that totaled less than $20 for any month. How to get a 1040x tax form The value of noncash tips, such as tickets, passes, or other items of value. How to get a 1040x tax form Example. How to get a 1040x tax form Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. How to get a 1040x tax form Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. How to get a 1040x tax form He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. How to get a 1040x tax form Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. How to get a 1040x tax form He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. How to get a 1040x tax form Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. How to get a 1040x tax form    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. How to get a 1040x tax form To report these taxes, you must file a return even if you would not otherwise have to file. How to get a 1040x tax form You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. How to get a 1040x tax form (You cannot file Form 1040EZ or Form 1040A. How to get a 1040x tax form )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. How to get a 1040x tax form Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. How to get a 1040x tax form Use Form 8959 to figure Additional Medicare Tax. How to get a 1040x tax form If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. How to get a 1040x tax form To get railroad retirement credit, you must report tips to your employer. How to get a 1040x tax form Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. How to get a 1040x tax form    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. How to get a 1040x tax form For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. How to get a 1040x tax form   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). How to get a 1040x tax form You must report these amounts as additional tax on your return. How to get a 1040x tax form   If you worked in the U. How to get a 1040x tax form S. How to get a 1040x tax form possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. How to get a 1040x tax form If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. How to get a 1040x tax form Unlike the uncollected portion of the regular (1. How to get a 1040x tax form 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. How to get a 1040x tax form   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. How to get a 1040x tax form You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. How to get a 1040x tax form See the instructions for the appropriate form and line number indicated, and Form 8959. How to get a 1040x tax form (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. How to get a 1040x tax form ) Self-employed persons. How to get a 1040x tax form    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. How to get a 1040x tax form See Publication 334, Tax Guide for Small Business, for more information on reporting business income. How to get a 1040x tax form Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. How to get a 1040x tax form They are not included in box 1 with your wages and reported tips. How to get a 1040x tax form If box 8 is blank, this discussion does not apply to you. How to get a 1040x tax form What are allocated tips. How to get a 1040x tax form   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. How to get a 1040x tax form Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. How to get a 1040x tax form No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. How to get a 1040x tax form How were your allocated tips figured. How to get a 1040x tax form   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). How to get a 1040x tax form Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. How to get a 1040x tax form For information about the exact allocation method used, ask your employer. How to get a 1040x tax form Must you report your allocated tips on your tax return. How to get a 1040x tax form   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. How to get a 1040x tax form Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. How to get a 1040x tax form Add to the amount in box 1 only the tips you did not report to your employer as required. How to get a 1040x tax form This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. How to get a 1040x tax form   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. How to get a 1040x tax form How to report allocated tips. How to get a 1040x tax form   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. How to get a 1040x tax form (You cannot file Form 1040A or Form 1040EZ). How to get a 1040x tax form    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. How to get a 1040x tax form Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. How to get a 1040x tax form See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. How to get a 1040x tax form How to request an approved lower rate. How to get a 1040x tax form   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. How to get a 1040x tax form Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. How to get a 1040x tax form The petition must include specific information about the establishment that will justify the lower rate. How to get a 1040x tax form A user fee must be paid with the petition. How to get a 1040x tax form    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). How to get a 1040x tax form The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. How to get a 1040x tax form Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. How to get a 1040x tax form   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. How to get a 1040x tax form How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. How to get a 1040x tax form Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. How to get a 1040x tax form Free help with your tax return. How to get a 1040x tax form   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to get a 1040x tax form The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. How to get a 1040x tax form The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to get a 1040x tax form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to get a 1040x tax form Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. How to get a 1040x tax form To find the nearest VITA or TCE site, visit IRS. How to get a 1040x tax form gov or call 1-800-906-9887. How to get a 1040x tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to get a 1040x tax form To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to get a 1040x tax form aarp. How to get a 1040x tax form org/money/taxaide or call 1-888-227-7669. How to get a 1040x tax form   For more information on these programs, go to IRS. How to get a 1040x tax form gov and enter “VITA” in the search box. How to get a 1040x tax form Internet. How to get a 1040x tax form IRS. How to get a 1040x tax form gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. How to get a 1040x tax form Apply for an Employer Identification Number (EIN). How to get a 1040x tax form Go to IRS. How to get a 1040x tax form gov and enter Apply for an EIN in the search box. How to get a 1040x tax form Request an Electronic Filing PIN by going to IRS. How to get a 1040x tax form gov and entering Electronic Filing PIN in the search box. How to get a 1040x tax form Check the status of your 2013 refund with Where's My Refund? Go to IRS. How to get a 1040x tax form gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to get a 1040x tax form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to get a 1040x tax form Check the status of your amended return. How to get a 1040x tax form Go to IRS. How to get a 1040x tax form gov and enter Where's My Amended Return in the search box. How to get a 1040x tax form Download forms, instructions, and publications, including some accessible versions. How to get a 1040x tax form Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. How to get a 1040x tax form gov or IRS2Go. How to get a 1040x tax form Tax return and tax account transcripts are generally available for the current year and past three years. How to get a 1040x tax form Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to get a 1040x tax form gov. How to get a 1040x tax form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to get a 1040x tax form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to get a 1040x tax form gov. How to get a 1040x tax form Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. How to get a 1040x tax form gov or IRS2Go. How to get a 1040x tax form Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. How to get a 1040x tax form An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. How to get a 1040x tax form Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. How to get a 1040x tax form If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. How to get a 1040x tax form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to get a 1040x tax form Locate the nearest volunteer help site with the VITA Locator Tool on IRS. How to get a 1040x tax form gov. How to get a 1040x tax form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to get a 1040x tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to get a 1040x tax form Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. How to get a 1040x tax form AARP offers the Tax-Aide counseling program as part of the TCE program. How to get a 1040x tax form Visit AARP's website to find the nearest Tax-Aide location. How to get a 1040x tax form Research your tax questions. How to get a 1040x tax form Search publications and instructions by topic or keyword. How to get a 1040x tax form Read the Internal Revenue Code, regulations, or other official guidance. How to get a 1040x tax form Read Internal Revenue Bulletins. How to get a 1040x tax form Sign up to receive local and national tax news by email. How to get a 1040x tax form Phone. How to get a 1040x tax form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to get a 1040x tax form Download the free IRS2Go mobile app from the iTunes app store or from Google Play. How to get a 1040x tax form Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to get a 1040x tax form Call to locate the nearest volunteer help site, 1-800-906-9887. How to get a 1040x tax form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to get a 1040x tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to get a 1040x tax form Most VITA and TCE sites offer free electronic filing. How to get a 1040x tax form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to get a 1040x tax form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to get a 1040x tax form Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. How to get a 1040x tax form The automated Where's My Refund? information is available 24 hours a day, 7 days a week. How to get a 1040x tax form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to get a 1040x tax form Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to get a 1040x tax form Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to get a 1040x tax form Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. How to get a 1040x tax form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to get a 1040x tax form Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). How to get a 1040x tax form You should receive your order within 10 business days. How to get a 1040x tax form Call to order transcripts of your tax returns or tax account, 1-800-908-9946. How to get a 1040x tax form Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. How to get a 1040x tax form Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. How to get a 1040x tax form Call to ask tax questions, 1-800-829-1040. How to get a 1040x tax form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to get a 1040x tax form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to get a 1040x tax form These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. How to get a 1040x tax form gsa. How to get a 1040x tax form gov/fedrelay. How to get a 1040x tax form Walk-in. How to get a 1040x tax form You can find a selection of forms, publications and services — in-person, face-to-face. How to get a 1040x tax form Products. How to get a 1040x tax form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to get a 1040x tax form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to get a 1040x tax form Services. How to get a 1040x tax form You can walk in to your local TAC most business days for personal, face-to-face tax help. How to get a 1040x tax form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to get a 1040x tax form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. How to get a 1040x tax form No appointment is necessary—just walk in. How to get a 1040x tax form Before visiting, check www. How to get a 1040x tax form irs. How to get a 1040x tax form gov/localcontacts for hours of operation and services provided. How to get a 1040x tax form Mail. How to get a 1040x tax form You can send your order for forms, instructions, and publications to the address below. How to get a 1040x tax form You should receive a response within 10 business days after your request is received. How to get a 1040x tax form  Internal Revenue Service 1201 N. How to get a 1040x tax form Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. How to get a 1040x tax form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to get a 1040x tax form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to get a 1040x tax form What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. How to get a 1040x tax form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to get a 1040x tax form You face (or your business is facing) an immediate threat of adverse action. How to get a 1040x tax form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to get a 1040x tax form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to get a 1040x tax form Here's why we can help: TAS is an independent organization within the IRS. How to get a 1040x tax form Our advocates know how to work with the IRS. How to get a 1040x tax form Our services are free and tailored to meet your needs. How to get a 1040x tax form We have offices in every state, the District of Columbia, and Puerto Rico. How to get a 1040x tax form How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. How to get a 1040x tax form irs. How to get a 1040x tax form gov/advocate, or call us toll-free at 1-877-777-4778. How to get a 1040x tax form How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to get a 1040x tax form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to get a 1040x tax form irs. How to get a 1040x tax form gov/sams. How to get a 1040x tax form Low Income Taxpayer Clinics. How to get a 1040x tax form   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. How to get a 1040x tax form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to get a 1040x tax form Visit www. How to get a 1040x tax form TaxpayerAdvocate. How to get a 1040x tax form irs. How to get a 1040x tax form gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to get a 1040x tax form Prev  Up  Next   Home   More Online Publications
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The How To Get A 1040x Tax Form

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