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Irs Amended Forms

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Irs Amended Forms

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Return Transcript

Tax Return Transcripts show most line items from your tax return (Form 1040, 1040A or 1040EZ) as it was originally filed, including any accompanying forms and schedules. This transcript does not reflect any changes you, your representative or the IRS made after you filed your return. In many cases, a Return Transcript will meet the requirements of lending institutions offering mortgages and student loans.

Page Last Reviewed or Updated: 10-Jan-2014

The Irs Amended Forms

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