Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Irs Free Tax Filing Online Irs E-file

File Taxes Online Free 20122010 1040 Ez FormForm 1040ezAmmended Tax Return1040ez GovUnemployed Tax ReturnFree Irs1040ez Form2012Irs Gov EfileCan I Amend My 2007 Tax ReturnFile 1040 XH&r Block Free Military2011 Taxes Online FreeFree Income Tax FilingWww Freefilefillableforms ComMyfreetaxes ComHow To File Amended Return2011 Tax Forms 1040aMyfreetaxes Com TucsonState Income Tax Filing2011 1040 Tax FormsAmended Tax Return 2012Where Do I Send My 2012 Tax Return1040ez Instruction BookletState Tax Mailing AddressCan I File 1040x OnlineH&r Block Free For MilitaryFiling 2012 Taxes OnlineHow Can I File 2012 Taxes Online1040ez Form 2012Prepare 1040x Online1040x FileMy Free Tax.comFree Tax Software OnlineOnline Tax Forms 1040ez1040 Tax FormsE File Tax Returns1040ez Tax Form 2011Irs Gov 2010 Tax FormsHow Do I File A Tax Extension Online

Irs Free Tax Filing Online Irs E-file

Irs free tax filing online irs e-file Publication 557 - Additional Material Table of Contents Appendix. Irs free tax filing online irs e-file Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. Irs free tax filing online irs e-file Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Irs free tax filing online irs e-file 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. Irs free tax filing online irs e-file No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Irs free tax filing online irs e-file 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. Irs free tax filing online irs e-file Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. Irs free tax filing online irs e-file 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. Irs free tax filing online irs e-file , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. Irs free tax filing online irs e-file Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. Irs free tax filing online irs e-file Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. Irs free tax filing online irs e-file    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. Irs free tax filing online irs e-file Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). Irs free tax filing online irs e-file    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. Irs free tax filing online irs e-file    4Deductible as a business expense to the extent allowed by section 192. Irs free tax filing online irs e-file    5Deductible as a business expense to the extent allowed by section 194A. Irs free tax filing online irs e-file 6Application is by letter to the address shown on Form 8718. Irs free tax filing online irs e-file A copy of the organizing document should be attached and the letter should be signed by an officer. Irs free tax filing online irs e-file    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. Irs free tax filing online irs e-file    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). Irs free tax filing online irs e-file    9Although the organization files a partnership return, all distributions are deemed dividends. Irs free tax filing online irs e-file The members are not entitled to pass through treatment of the organization's income or expenses. Irs free tax filing online irs e-file    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). Irs free tax filing online irs e-file    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). Irs free tax filing online irs e-file    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). Irs free tax filing online irs e-file Use Form 1024 if applying for recognition under section 501(c)(4). Irs free tax filing online irs e-file    13See section 501(c)(29) for details. Irs free tax filing online irs e-file    14See Revenue Procedure 2012-11, sec. Irs free tax filing online irs e-file 4. Irs free tax filing online irs e-file 01, 2012-7 I. Irs free tax filing online irs e-file R. Irs free tax filing online irs e-file B. Irs free tax filing online irs e-file 368, for details. Irs free tax filing online irs e-file Appendix. Irs free tax filing online irs e-file Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. Irs free tax filing online irs e-file You should bear in mind that requirements for these instruments may vary under applicable state law. Irs free tax filing online irs e-file See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. Irs free tax filing online irs e-file DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . Irs free tax filing online irs e-file Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. Irs free tax filing online irs e-file Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Irs free tax filing online irs e-file Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. Irs free tax filing online irs e-file No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. Irs free tax filing online irs e-file Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Irs free tax filing online irs e-file   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. Irs free tax filing online irs e-file ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Irs free tax filing online irs e-file Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. Irs free tax filing online irs e-file   In witness whereof, we have hereunto subscribed our names this day of , 20. Irs free tax filing online irs e-file Appendix. Irs free tax filing online irs e-file Sample Articles of Organization, continued Draft B The Charitable Trust. Irs free tax filing online irs e-file Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. Irs free tax filing online irs e-file ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Irs free tax filing online irs e-file Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. Irs free tax filing online irs e-file The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. Irs free tax filing online irs e-file Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. Irs free tax filing online irs e-file No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. Irs free tax filing online irs e-file No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. Irs free tax filing online irs e-file b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. Irs free tax filing online irs e-file On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Irs free tax filing online irs e-file The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. Irs free tax filing online irs e-file Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. Irs free tax filing online irs e-file The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. Irs free tax filing online irs e-file c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. Irs free tax filing online irs e-file It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Irs free tax filing online irs e-file d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. Irs free tax filing online irs e-file Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Irs free tax filing online irs e-file An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. Irs free tax filing online irs e-file All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. Irs free tax filing online irs e-file Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. Irs free tax filing online irs e-file The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. Irs free tax filing online irs e-file Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. Irs free tax filing online irs e-file Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. Irs free tax filing online irs e-file  None of the trustees shall be required to furnish any bond or surety. Irs free tax filing online irs e-file None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. Irs free tax filing online irs e-file  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. Irs free tax filing online irs e-file A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. Irs free tax filing online irs e-file  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. Irs free tax filing online irs e-file Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. Irs free tax filing online irs e-file a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. Irs free tax filing online irs e-file No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. Irs free tax filing online irs e-file b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. Irs free tax filing online irs e-file c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. Irs free tax filing online irs e-file d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. Irs free tax filing online irs e-file e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. Irs free tax filing online irs e-file f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. Irs free tax filing online irs e-file Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. Irs free tax filing online irs e-file Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. Irs free tax filing online irs e-file Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. Irs free tax filing online irs e-file Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. Irs free tax filing online irs e-file No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. Irs free tax filing online irs e-file No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. Irs free tax filing online irs e-file Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . Irs free tax filing online irs e-file Trustee Trustee Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP14 Notice

We sent you this notice because you owe money on unpaid taxes.


What you need to do

  • Read your notice carefully — it'll explain how much you owe and how to pay it.
  • Pay the amount you owe by the date the notice asks.
  • Make a payment plan if you can't pay the full amount you owe.
  • Contact us if you disagree.

You may want to...


Answers to Common Questions

What happens if I can't pay what I owe?
You can make a payment plan if you can't pay the full amount you owe.

How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans, or learn more about them.

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However, interest adds up on the unpaid amount after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can call us at the number on your notice if you can't pay the full amount because of financial problems. Contact us by your payment's due date. Based on your situation, we may be able to remove the penalty.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 28-Mar-2014

The Irs Free Tax Filing Online Irs E-file

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