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Irs Forms 2012 Taxes

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Irs Forms 2012 Taxes

Irs forms 2012 taxes 12. Irs forms 2012 taxes   Filing Form 720 Table of Contents Attachments to Form 720. Irs forms 2012 taxes Conditions to allowance. Irs forms 2012 taxes Use Form 720 to report and pay the excise taxes previously discussed in this publication. Irs forms 2012 taxes File Form 720 for each calendar quarter until you file a final Form 720. Irs forms 2012 taxes For information on filing Form 720 electronically, visit the IRS e-file website at www. Irs forms 2012 taxes irs. Irs forms 2012 taxes gov/efile. Irs forms 2012 taxes You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. Irs forms 2012 taxes Form 720 has three parts and three schedules. Irs forms 2012 taxes Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). Irs forms 2012 taxes Part II consists of excise taxes that are not required to be deposited. Irs forms 2012 taxes Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. Irs forms 2012 taxes Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. Irs forms 2012 taxes Complete it if you have an entry in Part I. Irs forms 2012 taxes Schedule C, Claims, is used to make claims. Irs forms 2012 taxes However, Schedule C can only be used if you are reporting a liability in Part I or Part II. Irs forms 2012 taxes Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. Irs forms 2012 taxes Attachments to Form 720. Irs forms 2012 taxes   You may have to attach the following forms. Irs forms 2012 taxes Form 6197 for the gas guzzler tax. Irs forms 2012 taxes Form 6627 for environmental taxes. Irs forms 2012 taxes Form 720X. Irs forms 2012 taxes   This form is used to make adjustments to Forms 720 filed in prior quarters. Irs forms 2012 taxes You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. Irs forms 2012 taxes See Form 720X for more information. Irs forms 2012 taxes Conditions to allowance. Irs forms 2012 taxes   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. Irs forms 2012 taxes For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. Irs forms 2012 taxes However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). Irs forms 2012 taxes Final return. Irs forms 2012 taxes   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. Irs forms 2012 taxes Due dates. Irs forms 2012 taxes   Form 720 must be filed by the following due dates. Irs forms 2012 taxes Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. Irs forms 2012 taxes One-time filing. Irs forms 2012 taxes   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. Irs forms 2012 taxes   If you meet both requirements above, see Gas guzzler tax (IRS No. Irs forms 2012 taxes 40) in the Instructions for Form 720 for how to file and pay the tax. Irs forms 2012 taxes Payment voucher. Irs forms 2012 taxes   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. Irs forms 2012 taxes Prev  Up  Next   Home   More Online Publications
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The Irs Forms 2012 Taxes

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