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Tax Preparation Forms

Tax preparation forms Publication 1544(SP) - Main Content Table of Contents ¿Por qué hay que declarar estos pagos? ¿Quién tiene que presentar el Formulario 8300-SP?¿Qué pagos tienen que declararse? ¿Qué es efectivo? Número de identificación del contribuyente (TIN) ¿Qué son transacciones relacionadas? ¿Qué se hace en el caso de transacciones sospechosas? Cuándo, dónde y qué se tiene que presentar Ejemplos Multas y sanciones Cómo Obtener Ayuda con los ImpuestosTalleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). Tax preparation forms ¿Por qué hay que declarar estos pagos? A menudo, los contrabandistas y narcotraficantes hacen transacciones de grandes cantidades de efectivo con el propósito de “blanquear” (lavar) dinero proveniente de actividades ilícitas. Tax preparation forms El término “blanquear” (lavar) significa convertir el dinero “sucio”, u obtenido ilegalmente, en dinero “limpio” (como si fuera obtenido legalmente). Tax preparation forms El gobierno a menudo puede rastrear el origen de este dinero blanqueado (lavado) mediante los pagos que se declaran. Tax preparation forms Determinadas leyes aprobadas por el Congreso requieren que se declaren estos pagos. Tax preparation forms Al cumplir con estas leyes, se proporciona información valiosa para ayudar a poner fin a las operaciones de los evasores de impuestos y los que se benefician del narcotráfico y otras actividades delictivas. Tax preparation forms La USA Patriot Act (Ley patriota de los Estados Unidos) del año 2001 amplió el alcance de dichas leyes con el propósito de rastrear los fondos usados para llevar a cabo acciones terroristas. Tax preparation forms ¿Quién tiene que presentar el Formulario 8300-SP? Por regla general, toda persona que se dedique a una ocupación o negocio en los que reciba más de $10,000 en efectivo en una sola transacción, o en varias transacciones relacionadas, tiene que presentar el Formulario 8300-SP. Tax preparation forms Por ejemplo, es posible que tenga que presentar el Formulario 8300-SP si la ocupación o negocio al cual se dedica es la compraventa de joyas, muebles, barcos, aeronaves o automóviles, si es prestamista, abogado o corredor de bienes raíces, o si se trata de una compañía de seguros o de una agencia de viajes. Tax preparation forms Las reglas especiales que deben cumplir los secretarios de los tribunales federales o estatales aparecen más adelante bajo Fianza recibida por secretarios de los tribunales. Tax preparation forms Sin embargo, usted no tiene que presentar el Formulario 8300-SP si la transacción no está relacionada con su ocupación o negocio. Tax preparation forms Por ejemplo, si es dueño de una joyería y vende su automóvil personal por una cantidad superior a $10,000 en efectivo, no tendrá que presentar el Formulario 8300-SP por esta transacción. Tax preparation forms Definición de transacción. Tax preparation forms   Se lleva a cabo una “transacción” cuando: Se venden bienes o propiedades, o se prestan servicios; Se alquila una propiedad; Se intercambia efectivo por otro efectivo; Se contribuye a una cuenta de fideicomiso o a una cuenta en plica (depósito en custodia de un tercero); Se saca o se paga un préstamo; o Se convierte el efectivo en un instrumento negociable, como un cheque o un bono. Tax preparation forms Definición de persona. Tax preparation forms   Una “persona” incluye una persona física, una empresa o compañía, una sociedad anónima, una sociedad colectiva, una asociación, un fideicomiso o un caudal hereditario. Tax preparation forms   A las organizaciones exentas, incluidas las que tienen planes para sus empleados, se las considera también “personas”. Tax preparation forms Sin embargo, las organizaciones exentas no tienen que presentar el Formulario 8300-SP cuando reciben una donación caritativa superior a $10,000 en efectivo, debido a que dicha donación no la reciben en el transcurso de una ocupación o negocio. Tax preparation forms Transacciones en el extranjero. Tax preparation forms   No tiene que presentar el Formulario 8300-SP si toda la transacción (incluyendo la recepción del efectivo) se lleva a cabo fuera de: Los 50 estados de los Estados Unidos, El Distrito de Columbia, Puerto Rico o Una posesión o territorio de los Estados Unidos. Tax preparation forms Sin embargo, tiene que presentar el Formulario 8300-SP si alguna parte de la transacción (incluyendo la recepción del efectivo) se lleva a cabo en Puerto Rico o en una posesión o territorio de los Estados Unidos y usted está sujeto a las disposiciones del Código Federal de Impuestos Internos. Tax preparation forms Fianza recibida por los secretarios de los tribunales. Tax preparation forms   Todo secretario de un tribunal federal o estatal que reciba más de $10,000 en efectivo en concepto de fianza a favor de una persona que ha sido acusada de cualquiera de los delitos penales enumerados a continuación tiene que presentar el Formulario 8300-SP: Todo delito federal relacionado con la ley de control de narcóticos (sustancias controladas), Extorsión (racketeering), Blanqueo (lavado) de dinero y Todo delito estatal que sea considerablemente similar a los mencionados anteriormente en los puntos 1, 2 ó 3. Tax preparation forms Para obtener más información acerca del reglamento con el que deben cumplir los secretarios de los tribunales, vea la sección 1. Tax preparation forms 6050I-2 de los Reglamentos Federales del Impuesto Sobre los Ingresos Federales. Tax preparation forms ¿Qué pagos tienen que declararse? Tiene que presentar el Formulario 8300-SP para declarar el efectivo que le paguen si el mismo: Supera los $10,000, Lo recibió en: Un solo pago en efectivo superior a $10,000, Varios pagos en efectivo recibidos en un período de un año, contado a partir de la fecha en que se hizo el pago inicial, que sumen un total de $10,000 u Otros pagos en efectivo no declarados anteriormente, cuya suma total recibida durante un período de 12 meses sea superior a $10,000. Tax preparation forms Lo recibió en el curso de su ocupación o negocio, Lo recibió del mismo comprador (o agente) y Lo recibió en una sola transacción o en varias transacciones relacionadas (las cuales se definen más adelante). Tax preparation forms ¿Qué es efectivo? Efectivo es: El dinero en monedas y billetes de los Estados Unidos (y de cualquier otro país) y Un cheque de cajero, giro bancario, cheque de viajero o giro que se reciba, si tiene un valor nominal de $10,000 o menos y se recibe en: Una transacción que tiene que ser declarada, como se define más adelante o Toda transacción en que a usted le conste que el pagador evita declarar en el Formulario 8300-SP. Tax preparation forms El efectivo puede incluir un cheque de cajero aunque a éste se le llame “cheque de tesorero” o “cheque bancario”. Tax preparation forms El efectivo no incluye un cheque girado contra la cuenta bancaria particular de una persona. Tax preparation forms Un cheque de cajero, giro bancario, cheque de viajero o giro con un valor nominal de más de $10,000 no se considera efectivo. Tax preparation forms Éstos no se consideran efectivo y usted no tiene que presentar el Formulario 8300-SP cuando los recibe porque, si fueron comprados con dinero en efectivo, el banco u otra institución financiera que los emitió debe presentar el Formulario 104 de la FinCEN para declararlos. Tax preparation forms Ejemplo 1. Tax preparation forms Usted es comerciante y se dedica a la compraventa y colección de monedas (numismático). Tax preparation forms Roberto Coruña le compró monedas de oro por un precio de $13,200. Tax preparation forms El Sr. Tax preparation forms Coruña le pagó con $6,200 en moneda estadounidense y un cheque de cajero con un valor nominal de $7,000. Tax preparation forms El cheque de cajero se considera efectivo. Tax preparation forms En este caso, ha recibido más de $10,000 en efectivo y tiene que presentar el Formulario 8300-SP para declarar esta transacción. Tax preparation forms Ejemplo 2. Tax preparation forms Usted se dedica a la venta de joyas al por menor. Tax preparation forms María Núñez le compra una joya por $12,000 y le paga con un cheque personal pagadero a usted por la cantidad de $9,600 y con cheques de viajero que ascienden a $2,400. Tax preparation forms Debido a que el cheque personal no se considera efectivo, usted no ha recibido más de $10,000 en efectivo en la transacción. Tax preparation forms No tiene que presentar el Formulario 8300-SP. Tax preparation forms Ejemplo 3. Tax preparation forms Usted es un comerciante que se dedica a la venta de barcos. Tax preparation forms Emilia Espinosa le compra un barco por $16,500 y le paga con un cheque de cajero pagadero a usted por dicha cantidad. Tax preparation forms El cheque de cajero no se considera efectivo, ya que el valor nominal del mismo es más de $10,000. Tax preparation forms Usted no tiene que presentar el Formulario 8300-SP para declarar esta transacción. Tax preparation forms Transacciones que se tienen que declarar Una transacción que tiene que declararse es aquélla que consiste en la venta al por menor de alguno de los siguientes: Un artículo de consumo duradero, como un automóvil o un barco. Tax preparation forms Un artículo de consumo duradero es una propiedad que no es un terreno o un edificio y que: Es apropiado para uso personal, Se espera que dure por lo menos un año bajo uso normal, Tiene un precio de venta mayor de $10,000 y Se puede ver o tocar (propiedad tangible). Tax preparation forms Por ejemplo, un automóvil cuyo valor es $20,000 es un artículo de consumo duradero, pero un camión de descarga (volquete) o maquinaria utilizada en una fábrica con un valor de $20,000 no lo es. Tax preparation forms El automóvil es un artículo de consumo duradero aún cuando lo venda a un comprador para uso en una ocupación o negocio. Tax preparation forms Un artículo coleccionable (por ejemplo, una obra de arte, alfombra, antigüedad, metal, piedra preciosa, sello o moneda). Tax preparation forms Un viaje o entretenimiento, si el precio total de venta de todos los artículos vendidos para el mismo viaje o evento de entretenimiento en una sola transacción (o varias transacciones relacionadas) es más de $10,000. Tax preparation forms Al calcular el precio total de venta de todos los artículos vendidos para un viaje o evento de entretenimiento, incluya el precio de venta de los artículos vendidos, como pasajes de avión, habitaciones de hotel y boletos de entrada. Tax preparation forms Ejemplo. Tax preparation forms Usted es agente de viajes. Tax preparation forms Su cliente, Eduardo Juanes, le solicita que flete un avión de pasajeros con el propósito de llevar a un grupo de personas a un evento deportivo en otra ciudad. Tax preparation forms Además, le solicita que reserve habitaciones en un hotel y boletos de entrada al evento deportivo para los miembros del grupo. Tax preparation forms El Sr. Tax preparation forms Juanes le paga a usted con dos giros por un valor de $6,000 cada uno. Tax preparation forms En esta transacción usted ha recibido más de $10,000 en efectivo y, por lo tanto, tiene que presentar el Formulario 8300-SP. Tax preparation forms Ventas al por menor. Tax preparation forms   El término “ventas al por menor” significa toda venta hecha en el transcurso de un negocio u ocupación, principalmente las ventas al consumidor final. Tax preparation forms   Por lo tanto, si su negocio u ocupación es principalmente de ventas al consumidor final, todas las ventas que haga en el transcurso de su ocupación o negocio son ventas al por menor. Tax preparation forms Esto incluye toda venta de artículos para reventa. Tax preparation forms Agente o intermediario. Tax preparation forms   Una transacción que debe declararse incluye la venta al por menor de los artículos que aparecen en los puntos 1, 2 ó 3 de la lista anterior, aunque el pago haya sido recibido por un agente u otro intermediario en vez de directamente por el vendedor. Tax preparation forms Excepción a la definición del término “efectivo” No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro que usted reciba en una transacción que tenga que declararse, si una de las siguientes excepciones le corresponde: Excepción en el caso de ciertos préstamos bancarios. Tax preparation forms   No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si provienen de un préstamo bancario. Tax preparation forms Como prueba de que se obtuvieron de un préstamo bancario, puede usar una copia del contrato del préstamo, un documento escrito, instrucciones del banco acerca del gravamen u otra prueba similar. Tax preparation forms Ejemplo. Tax preparation forms Usted es concesionario de automóviles. Tax preparation forms Le vende un automóvil a Carlota Blanco por $11,500. Tax preparation forms La Srta. Tax preparation forms Blanco le pagó a usted $2,000 en moneda estadounidense y le entregó un cheque de cajero por $9,500, pagadero a usted y a ella. Tax preparation forms Se sabe que el cheque de cajero proviene de un préstamo bancario porque contiene instrucciones para que se le registre un gravamen al automóvil como garantía de pago del préstamo y, por lo tanto, el cheque de cajero no se considera efectivo. Tax preparation forms No tiene que presentar el Formulario 8300-SP en este caso. Tax preparation forms Excepción en el caso de ciertas ventas a plazos. Tax preparation forms   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro, si el mismo se recibe como el pago de un pagaré o de un contrato de ventas a plazos (incluido un contrato de arrendamiento que se considera una venta para propósitos del impuesto federal). Tax preparation forms Sin embargo, esta excepción le corresponde solamente si: Usa pagarés o contratos similares en otras ventas a consumidores en el transcurso normal de su negocio u ocupación y El total de pagos que reciba como producto de la venta el sexagésimo (60) día después de la fecha en que se efectúe la venta o antes, asciende a un 50% o menos del precio de compra. Tax preparation forms Excepción en el caso de ciertos planes de pagos iniciales. Tax preparation forms   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si lo recibió como pago por un artículo de consumo duradero o coleccionable y, además, se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y El pago del saldo del precio de la compra en la fecha de la venta. Tax preparation forms Lo recibe más de 60 días antes de la fecha de la venta. Tax preparation forms Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. Tax preparation forms Excepción en el caso de viajes y entretenimiento. Tax preparation forms   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro recibido para un viaje o entretenimiento, si se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y Que el saldo del precio de compra se pague antes de que se proporcione el artículo de viaje o entretenimiento (como el precio de un pasaje aéreo). Tax preparation forms Lo recibe más de 60 días antes de la fecha en la cual vence el pago final. Tax preparation forms Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. Tax preparation forms Número de identificación del contribuyente (TIN) Tiene que proveer el número correcto de identificación del contribuyente (TIN, por sus siglas en inglés) de la(s) persona(s) de la(s) cual(es) recibe el efectivo. Tax preparation forms Si la transacción se hace en representación de otra(s) persona(s), usted tiene que proveer el número de identificación del contribuyente de esa(s) persona(s). Tax preparation forms Si no sabe cuál es el número de identificación del contribuyente de la(s) persona(s), tiene que pedírselo. Tax preparation forms Usted podría estar sujeto a multas o sanciones por no incluir el número de identificación del contribuyente o por incluir un número incorrecto. Tax preparation forms Hay tres tipos de número de identificación del contribuyente: El número de identificación de una persona física, incluida una persona que es dueña única de un negocio, es su número de Seguro Social (SSN, por sus siglas en inglés). Tax preparation forms El número de identificación del contribuyente de una persona que es extranjera y no residente, pero necesita dicho número y no tiene derecho a obtener un número de Seguro Social, es el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) expedido por el IRS. Tax preparation forms Un número de identificación del contribuyente individual consta de nueve dígitos, similar a un número de Seguro Social. Tax preparation forms El número de identificación del contribuyente individual de otras personas, incluidas las sociedades anónimas, sociedades colectivas y caudales hereditarios, es el número de identificación del empleador (EIN, por sus siglas en inglés). Tax preparation forms Excepción. Tax preparation forms    Usted no está obligado a proporcionar el TIN de un extranjero no residente o una organización extranjera si dicha persona u organización extranjera: No recibe ingresos que estén realmente relacionados con la operación de una ocupación o negocio en los Estados Unidos; No tiene oficina o lugar de negocios, ni agente financiero o agente pagador en los Estados Unidos; No presenta una declaración de impuestos federales; No proporciona un certificado de retención de impuestos, el cual se describe en la sección 1. Tax preparation forms 1441-1(e)(2) ó (3) ó 1. Tax preparation forms 1441-5(c)(2)(iv) ó (3)(iii), según se exija en la sección 1. Tax preparation forms 1441-1(e)(4)(vii); No tiene que proporcionar el TIN en una declaración escrita ni en ningún otro documento obligatorio conforme a la sección 897 o la sección 1445 de los reglamentos de los impuestos sobre el ingreso o En el caso de un extranjero no residente, el mismo no ha optado por presentar una declaración conjunta de impuesto federal sobre los ingresos con su cónyuge, que es ciudadano estadounidense o residente de los Estados Unidos. Tax preparation forms ¿Qué son transacciones relacionadas? Las transacciones que se lleven a cabo entre un comprador (o un agente del comprador) y un vendedor en un período de 24 horas son transacciones relacionadas. Tax preparation forms Si usted recibe de un mismo comprador más de $10,000 en efectivo en dos o más transacciones en un período de 24 horas, tiene que tratar las transacciones como una sola transacción y declarar los pagos en el Formulario 8300-SP. Tax preparation forms Por ejemplo, si en un mismo día le vende a un cliente dos productos por un valor de $6,000 cada uno y el cliente le paga en efectivo, estas transacciones están relacionadas. Tax preparation forms Debido a que el total de ambas transacciones asciende a $12,000 (más de $10,000), tiene que presentar el Formulario 8300-SP. Tax preparation forms Más de 24 horas entre transacciones. Tax preparation forms   Las transacciones son relacionadas aunque se lleven a cabo en un período de más de 24 horas entre ellas y se tiene conocimiento, o tiene razón para saber, que cada transacción es una de una serie de transacciones relacionadas entre ellas. Tax preparation forms   Por ejemplo, usted es agente de viajes y un cliente le paga $8,000 en efectivo para un viaje. Tax preparation forms Dos días más tarde, el mismo cliente le paga $3,000 adicionales en efectivo para incluir a otra persona en el viaje. Tax preparation forms Estas transacciones están relacionadas y, por lo tanto, tiene que presentar el Formulario 8300-SP para declararlas. Tax preparation forms ¿Qué se hace en el caso de transacciones sospechosas? Si recibe $10,000 o menos en efectivo, puede presentar voluntariamente el Formulario 8300-SP si la transacción parece ser sospechosa. Tax preparation forms Una transacción es sospechosa si parece que una persona trata de persuadirlo para no presentar el Formulario 8300-SP o trata de que usted presente un Formulario 8300-SP con información falsa o incompleta, o si hay indicios de una posible actividad ilegal. Tax preparation forms Si usted tiene alguna sospecha, le instamos a que se comunique lo antes posible con Investigación Penal del IRS (Criminal Investigation) de su localidad. Tax preparation forms O puede llamar gratis a la línea directa de la FinCEN para instituciones financieras, al 1-866-556-3974. Tax preparation forms El servicio en esta línea telefónica está disponible en inglés. Tax preparation forms Cuándo, dónde y qué se tiene que presentar La cantidad que usted reciba, así como cuándo la reciba, determinará cuándo tiene que presentar la declaración. Tax preparation forms Por lo general, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días después de recibir un pago. Tax preparation forms Si el día en que se vence el plazo para presentar el Formulario 8300-SP (el decimoquinto (15) día o el último día en el que puede presentar el formulario a tiempo) es un sábado, domingo o día feriado oficial, dicho día de vencimiento se pospone hasta el próximo día que no sea sábado, domingo o día feriado oficial. Tax preparation forms Más de un pago. Tax preparation forms   En algunas transacciones, el comprador puede acordar con usted pagarle en efectivo a plazos. Tax preparation forms Si el primer pago es más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. Tax preparation forms Si el primer pago no excede de $10,000, tiene que sumar el primer pago y todo pago posterior que haya recibido en un período de un año, a partir de la fecha en que recibió el primer pago. Tax preparation forms Cuando el total de los pagos en efectivo ascienda a más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. Tax preparation forms   Después de presentar el Formulario 8300-SP, tiene que comenzar a contar de nuevo los pagos en efectivo que reciba de ese comprador. Tax preparation forms Si recibe de dicho comprador más de $10,000 en pagos adicionales en efectivo dentro de un período de 12 meses, tiene que presentar otro Formulario 8300-SP. Tax preparation forms Tiene que presentar el formulario dentro de un plazo de 15 días a partir de la fecha en la cual recibió el pago que causó que los pagos adicionales sumaran más de $10,000. Tax preparation forms   Si ya está obligado a presentar el Formulario 8300-SP y recibe pagos adicionales en un período de 15 días antes de la fecha en que debe presentarlo, puede declarar en un solo formulario todos los pagos recibidos. Tax preparation forms Ejemplo. Tax preparation forms El 10 de enero usted recibió un pago de $11,000 en efectivo. Tax preparation forms Recibió también $4,000 el 15 de febrero, $5,000 el 20 de marzo y $6,000 el 12 de mayo en pagos adicionales en efectivo correspondientes a la misma transacción. Tax preparation forms Tiene que presentar el Formulario 8300-SP a más tardar el 25 de enero por el pago de $11,000. Tax preparation forms A más tardar el 27 de mayo, debe presentar un Formulario 8300-SP adicional por los pagos adicionales que suman $15,000. Tax preparation forms ¿Cómo enmendar un informe?    Si va a enmendar un informe, marque el encasillado 1a, en la parte superior del Formulario 8300-SP. Tax preparation forms Complete el formulario en su totalidad (de la Parte I a la Parte IV) e incluya la información que está enmendando. Tax preparation forms No adjunte una copia del informe original. Tax preparation forms Dónde se presenta el Formulario 8300-SP. Tax preparation forms   Envíe el formulario por correo a la dirección que aparece en las instrucciones del Formulario 8300-SP. Tax preparation forms Requisito de entregar una notificación al comprador. Tax preparation forms   Tiene que entregar una notificación por escrito o por vía electrónica a cada persona cuyo nombre aparezca en algún Formulario 8300-SP que usted tenga que presentar. Tax preparation forms Puede dar la notificación por vía electrónica únicamente si el receptor acepta recibirla en tal formato. Tax preparation forms La notificación tiene que incluir el nombre y la dirección de su establecimiento, el nombre y el número de teléfono de la persona de contacto y el total de efectivo recibido de esa persona durante el año que usted tiene que declarar. Tax preparation forms En dicha notificación, tiene que indicar también que está suministrando esta información al IRS . Tax preparation forms   Tiene que enviar esta notificación al comprador a más tardar el 31 de enero del año siguiente al año en el cual recibió el efectivo que causó que tuviera que presentar el formulario. Tax preparation forms Debe guardar durante 5 años una copia de cada Formulario 8300-SP que haya presentado. Tax preparation forms Ejemplos Ejemplo 1. Tax preparation forms Patricio Moreno es el gerente de ventas de “Automóviles de Exhibición, Inc. Tax preparation forms ”. Tax preparation forms El 6 de enero de 2013, Juana Leal le compra un automóvil nuevo y se lo paga con $18,000 en efectivo. Tax preparation forms Patricio le pide a Juana que le muestre una identificación con el propósito de obtener los datos necesarios para completar el Formulario 8300-SP. Tax preparation forms Un Formulario 8300-SP debidamente completado correspondiente a esta transacción aparece al final de esta publicación. Tax preparation forms Patricio tiene que enviar por correo el Formulario 8300-SP a más tardar el día 21 de enero de 2013 a la dirección que aparece en las instrucciones del mismo. Tax preparation forms Además, tiene que enviarle a Juana una notificación a más tardar el 31 de enero de 2014. Tax preparation forms Ejemplo 2. Tax preparation forms Usemos los mismos datos del Ejemplo 1, pero supongamos que en este caso Juana acordó hacer varios pagos en efectivo de $6,000 cada uno el día 6 de enero, el día 6 de febrero y el día 6 de marzo. Tax preparation forms Patricio tendrá que presentar un Formulario 8300-SP a más tardar el 21 de febrero (15 días después de recibir la totalidad de los pagos en efectivo que asciendan a más de $10,000 dentro de un período de un año. Tax preparation forms Patricio no está obligado a declarar los $6,000 restantes recibidos en efectivo, ya que esa cantidad no es más de $10,000. Tax preparation forms No obstante, puede declararlos si cree que se trata de una transacción sospechosa. Tax preparation forms Multas y sanciones La ley establece que se impongan multas civiles por no: Presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo y Cumplir con el requisito de entregar una notificación a cada persona cuyo nombre aparece en el Formulario 8300-SP. Tax preparation forms Si usted, a sabiendas, hace caso omiso del requisito de presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo, la multa que se le impondrá será la mayor de las dos cantidades siguientes: $25,000 o La cantidad de efectivo que recibió y que estaba obligado a declarar (hasta un máximo de $100,000). Tax preparation forms La ley establece que se impongan multas y sanciones por: No presentar intencionalmente el Formulario 8300-SP, Presentar intencionalmente un Formulario 8300-SP falso o fraudulento, Impedir o tratar de impedir que se presente el Formulario 8300-SP y Hacer arreglos, ayudar a que se hagan arreglos, o tratar de que se hagan arreglos para que se lleve a cabo una transacción de tal manera que parezca que no es necesario presentar el Formulario 8300-SP. Tax preparation forms Si intencionalmente no cumple el requisito de presentar el Formulario 8300-SP, podría imponérsele una multa de hasta $250,000 a las personas físicas ($500,000 en el caso de una sociedad anónima) o una condena de hasta 5 años de cárcel, o ambas. Tax preparation forms Estas cantidades en dólares se imponen de acuerdo a lo estipulado en la sección 3571 del Título 18 del Código de los Estados Unidos. Tax preparation forms Las sanciones por no presentar el Formulario 8300-SP se pueden imponer también a toda persona (incluso a un pagador) que trate de dificultar o impedir que el vendedor (o el establecimiento comercial) presente un Formulario 8300-SP correcto. Tax preparation forms Esto incluye todo intento de estructurar la transacción de manera que parezca innecesario presentar el Formulario 8300-SP. Tax preparation forms “Estructurar” significa dividir una transacción cuantiosa de efectivo en pequeñas transacciones de efectivo. Tax preparation forms Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Tax preparation forms Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos. Tax preparation forms Ayuda gratuita con la preparación de la declaración de impuestos. Tax preparation forms   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. Tax preparation forms El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Tax preparation forms En muchas de estas oficinas usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Tax preparation forms Para ubicar un sitio de ayuda VITA o TCE cerca de usted, visite IRS. Tax preparation forms gov o llame al 1-800-906-9887 o al 1-800-829-1040. Tax preparation forms   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Tax preparation forms Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Tax preparation forms aarp. Tax preparation forms org/money/taxaide. Tax preparation forms   Para más información sobre estos programas, visite www. Tax preparation forms irs. Tax preparation forms gov/espanol e ingrese la palabra clave “ VITA ” en la esquina superior derecha. Tax preparation forms La información está disponible en inglés. Tax preparation forms Internet. Tax preparation forms Puede tener acceso al sitio web del IRS, en IRS. Tax preparation forms gov las 24 horas del día, los 7 días a la semana para: Revisar el estado de su reembolso. Tax preparation forms Visite www. Tax preparation forms irs. Tax preparation forms gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?”. Tax preparation forms Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Tax preparation forms Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Tax preparation forms Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Tax preparation forms Presentar la declaración por medio del sistema electrónico e-file. Tax preparation forms Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Tax preparation forms Descargar formularios, instrucciones y publicaciones (incluyendo los formularios, instrucciones y publicaciones en audio). Tax preparation forms Pedir productos del IRS a través de Internet. Tax preparation forms Buscar información sobre sus preguntas acerca de impuestos en Internet. Tax preparation forms Buscar publicaciones en Internet por tema o palabra clave. Tax preparation forms Utilizar el Código de Impuestos Internos, los reglamentos u otras guías oficiales a través de Internet. Tax preparation forms Ver los Internal Revenue Bulletins (Boletines del IRS, o IRB por sus siglas en inglés) publicados en los últimos años. Tax preparation forms Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Tax preparation forms irs. Tax preparation forms gov/individuals. Tax preparation forms Esta herramienta está disponible en inglés. Tax preparation forms Saber si tiene que presentar el Formulario 6251, utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo). Tax preparation forms Esta herramienta está disponible en inglés en el sitio www. Tax preparation forms irs. Tax preparation forms gov/individuals. Tax preparation forms Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Tax preparation forms Obtener información acerca de cómo comenzar y administrar un pequeño negocio. Tax preparation forms Teléfono. Tax preparation forms Muchos servicios están disponibles por teléfono:  Cómo pedir formularios, instrucciones y publicaciones. Tax preparation forms Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Tax preparation forms Deberá recibir lo que ha pedido dentro de 10 días. Tax preparation forms Cómo hacer preguntas relacionadas con los impuestos. Tax preparation forms Llame al IRS para hacer preguntas al 1-800-829-1040. Tax preparation forms Cómo resolver problemas. Tax preparation forms Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Tax preparation forms Un funcionario le puede explicar las cartas del IRS, ayudar a hacer solicitudes para ajustes a su cuenta tributaria o ayudarle a establecer un plan de pagos. Tax preparation forms Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Tax preparation forms Para obtener el número telefónico, visite el sitio web www. Tax preparation forms irs. Tax preparation forms gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Tax preparation forms Equipo TTY/TDD. Tax preparation forms Las personas que son sordas, tienen problemas auditivos o quienes tienen incapacidades del habla y tienen acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Tax preparation forms Temas TeleTax. Tax preparation forms Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Tax preparation forms Información sobre los reembolsos. Tax preparation forms Puede verificar el estado de su reembolso en la nueva aplicación del IRS para teléfonos móviles. Tax preparation forms Descargue gratuitamente la aplicación IRS2Go visitando la tienda de aplicaciones de iTunes o la tienda para las aplicaciones para los teléfonos Android. Tax preparation forms IRS2Go es una nueva manera en donde puede obtener información y recursos. Tax preparation forms Para revisar el estado de su reembolso, llame al 1-800-829-4477 (información automatizada sobre reembolsos en español, 24 horas al día, 7 días a la semana). Tax preparation forms Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Tax preparation forms Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Tax preparation forms Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Tax preparation forms Los reembolsos se envían el viernes de cada semana. Tax preparation forms Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Tax preparation forms Otra información sobre reembolsos. Tax preparation forms Para revisar el estado de un reembolso de un año anterior o un reembolso de una declaración enmendada, llame al 1-800-829-1040. Tax preparation forms Evaluación de la calidad de nuestros servicios telefónicos. Tax preparation forms Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Tax preparation forms Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se lleven a cabo. Tax preparation forms Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Tax preparation forms Visitas en persona. Tax preparation forms Muchos productos y servicios están disponibles en varios lugares sin la necesidad de tener cita previa. Tax preparation forms   Productos. Tax preparation forms Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener ciertos formularios, instrucciones y publicaciones. Tax preparation forms Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Tax preparation forms Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código de Impuestos Internos, reglamentos, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Tax preparation forms Servicios. Tax preparation forms Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Tax preparation forms Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta tributaria o ayudarle a establecer un plan de pagos. Tax preparation forms Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Tax preparation forms No se necesita cita, simplemente visite y haga su consulta. Tax preparation forms Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Tax preparation forms Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Tax preparation forms Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Tax preparation forms Los demás asuntos se tramitan sin necesidad de hacer una cita. Tax preparation forms Para obtener el número telefónico de la oficina local, visite el sitio web www. Tax preparation forms irs. Tax preparation forms gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Tax preparation forms Correspondencia. Tax preparation forms Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección que se proporciona a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Tax preparation forms  Internal Revenue Service 1201 N. Tax preparation forms Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Tax preparation forms    El Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es su voz ante el IRS. Tax preparation forms Nuestro trabajo es asegurarnos que cada contribuyente sea tratado de manera justa y que usted conozca y entienda sus derechos. Tax preparation forms Nosotros ofrecemos ayuda gratuita para guiarle a través del proceso confuso de resolver problemas tributarios que usted no ha podido resolver por su cuenta. Tax preparation forms Recuerde, lo peor que puede hacer es no hacer nada al respecto. Tax preparation forms    TAS le puede ayudar si usted no puede resolver su problema con el IRS y: Su problema le está causando dificultades económicas a usted, a su familia o a su negocio. Tax preparation forms Usted (o su negocio) está enfrentando una amenaza inmediata de alguna acción que se podría tomar en contra de usted. Tax preparation forms Usted se ha tratado de comunicar con el IRS, pero nadie le ha respondido o el IRS no le ha respondido para la fecha prometida. Tax preparation forms   Si usted reúne los requisitos para recibir nuestra ayuda, nosotros haremos todo lo que esté en nuestro poder para resolver su problema. Tax preparation forms A usted se le asignará un defensor, quien estará con usted durante todo el proceso. Tax preparation forms Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Tax preparation forms Aunque TAS es una organización independiente dentro del IRS, nuestros defensores conocen cómo trabajar con el IRS para poder resolver sus problemas. Tax preparation forms Y nuestros servicios siempre son gratuitos. Tax preparation forms   Como contribuyente, usted tiene derechos. Tax preparation forms El IRS tiene que cumplir con esos derechos al tratar con usted. Tax preparation forms Nuestro conjunto de recursos en www. Tax preparation forms TaxpayerAdvocate. Tax preparation forms irs. Tax preparation forms gov le puede ayudar a entender estos derechos. Tax preparation forms   Si cree que TAS podría ayudarle, comuníquese con su defensor local, cuyo número telefónico se encuentra en su guía telefónica y en nuestro sitio web en www. Tax preparation forms irs. Tax preparation forms gov/advocate. Tax preparation forms Además, puede llamar a nuestro número telefónico libre de cargos, al 1-877-777-4778. Tax preparation forms   Además, TAS también maneja problemas de gran escala y problemas sistémicos que afectan a muchos contribuyentes. Tax preparation forms Si usted conoce acerca de alguno de estos asuntos, por favor, infórmelo a nuestra oficina a través del Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en www. Tax preparation forms irs. Tax preparation forms gov/advocate. Tax preparation forms Talleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). Tax preparation forms   Los LITC son organizaciones independientes del IRS. Tax preparation forms Algunos talleres le prestan servicios a personas cuyos ingresos están por debajo de ciertos niveles y necesitan resolver un asunto tributario. Tax preparation forms Estos talleres proveen representación profesional ante el IRS o en los tribunales con asuntos como auditorías, apelaciones, litigios sobre el cobro de impuestos y otros asuntos de manera gratuita o por un cargo mínimo. Tax preparation forms Además, algunos talleres pueden proveer información sobre los derechos y responsabilidades de los contribuyentes en muchos idiomas para las personas que hablan inglés como segunda lengua. Tax preparation forms Si desea más información y para encontrar un taller que le quede cerca, vea la página dedicada a los LITC en www. Tax preparation forms irs. Tax preparation forms gov/espanol, la cual se encuentra bajo el enlace “Defensor del Contribuyente” o vea la Publicación 4134(SP), Lista de Talleres para Contribuyentes de Bajos Ingresos (o la Publicación 4134, en inglés). Tax preparation forms Puede obtener esta publicación llamando al 1-800-829-3676 o en su oficina local del IRS. Tax preparation forms Servicios gratuitos para los impuestos. Tax preparation forms   Para saber qué servicios están disponibles, obtenga la Publicación 910, IRS Guide to Free Tax Services (Guía de servicios gratuitos relacionados con los impuestos), en inglés. Tax preparation forms Contiene una lista de recursos gratuitos relacionados con los impuestos, incluidas las publicaciones, y explica sobre servicios de educación tributaria y programas de ayuda. Tax preparation forms Además, cuenta con un índice de más de 100 temas tributarios (TeleTax), o sea, información tributaria grabada que puede escuchar por teléfono. Tax preparation forms La mayor parte de la información y los servicios identificados en esta publicación están disponibles a usted libre de cargos. Tax preparation forms Si acaso tendría que incurrir en un cargo para obtener algún recurso o servicio, la publicación así lo indicaría. Tax preparation forms   Para personas discapacitadas, se pueden solicitar versiones de productos publicados por el IRS en formatos alternativos. Tax preparation forms Discos DVD para productos tributarios. Tax preparation forms Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Tax preparation forms Formularios, instrucciones y publicaciones de impuestos de años anteriores. Tax preparation forms Tax Map (Mapa Tributario): una herramienta de búsqueda electrónica y de ayuda. Tax preparation forms Preguntas sobre leyes tributarias hechas con frecuencia. Tax preparation forms Tax Topics (Temas Tributarios) del sistema telefónico de respuesta del IRS. Tax preparation forms Código de Impuestos Internos — Título 26 del Código de los Estados Unidos. Tax preparation forms Enlaces a otros materiales tributarios para búsqueda en la Internet. Tax preparation forms Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Tax preparation forms Internal Revenue Bulletins (Boletines del IRS). Tax preparation forms Apoyo técnico telefónico gratuito y por correo electrónico. Tax preparation forms El CD que se expide dos veces al año. Tax preparation forms  — La primera entrega se envía a principios de enero. Tax preparation forms  — La última entrega se envía a principios de marzo. Tax preparation forms Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Tax preparation forms irs. Tax preparation forms gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Tax preparation forms This image is too large to be displayed in the current screen. Tax preparation forms Please click the link to view the image. 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The Tax Preparation Forms

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