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Can I Efile A 2011 Tax Return

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Can I Efile A 2011 Tax Return

Can i efile a 2011 tax return 11. Can i efile a 2011 tax return   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Can i efile a 2011 tax return It explains the following topics. Can i efile a 2011 tax return How to figure whether your benefits are taxable. Can i efile a 2011 tax return How to use the social security benefits worksheet (with examples). Can i efile a 2011 tax return How to report your taxable benefits. Can i efile a 2011 tax return How to treat repayments that are more than the benefits you received during the year. Can i efile a 2011 tax return Social security benefits include monthly retirement, survivor, and disability benefits. Can i efile a 2011 tax return They do not include supplemental security income (SSI) payments, which are not taxable. Can i efile a 2011 tax return Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Can i efile a 2011 tax return They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Can i efile a 2011 tax return If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. Can i efile a 2011 tax return These forms show the amounts received and repaid, and taxes withheld for the year. Can i efile a 2011 tax return You may receive more than one of these forms for the same year. Can i efile a 2011 tax return You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. Can i efile a 2011 tax return See the Appendix at the end of Publication 915 for more information. Can i efile a 2011 tax return Note. Can i efile a 2011 tax return When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Can i efile a 2011 tax return What is not covered in this chapter. Can i efile a 2011 tax return   This chapter does not cover the tax rules for the following railroad retirement benefits. Can i efile a 2011 tax return Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. Can i efile a 2011 tax return Tier 2 benefits. Can i efile a 2011 tax return Vested dual benefits. Can i efile a 2011 tax return Supplemental annuity benefits. Can i efile a 2011 tax return For information on these benefits, see Publication 575, Pension and Annuity Income. Can i efile a 2011 tax return   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Can i efile a 2011 tax return For information about these benefits, see Publication 519, U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Can i efile a 2011 tax return   This chapter also does not cover the tax rules for foreign social security benefits. Can i efile a 2011 tax return These benefits are taxable as annuities, unless they are exempt from U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return tax or treated as a U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return social security benefit under a tax treaty. Can i efile a 2011 tax return Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Can i efile a 2011 tax return When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Children's benefits. Can i efile a 2011 tax return   The rules in this chapter apply to benefits received by children. Can i efile a 2011 tax return See Who is taxed , later. Can i efile a 2011 tax return Figuring total income. Can i efile a 2011 tax return   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. Can i efile a 2011 tax return If the total is more than your base amount, part of your benefits may be taxable. Can i efile a 2011 tax return    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. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return    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. Can i efile a 2011 tax return If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Can i efile a 2011 tax return Base amount. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return Worksheet 11-1. Can i efile a 2011 tax return   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. Can i efile a 2011 tax return This is a quick way to check whether some of your benefits may be taxable. Can i efile a 2011 tax return Worksheet 11-1. Can i efile a 2011 tax return A Quick Way To Check if Your Benefits May Be Taxable A. Can i efile a 2011 tax return Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Can i efile a 2011 tax return Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Can i efile a 2011 tax return (If you received more than one form, combine the amounts from box 5 and enter the total. Can i efile a 2011 tax return ) A. Can i efile a 2011 tax return   Note. Can i efile a 2011 tax return If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Can i efile a 2011 tax return B. Can i efile a 2011 tax return Enter one-half of the amount on line A B. Can i efile a 2011 tax return   C. Can i efile a 2011 tax return Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Can i efile a 2011 tax return   D. Can i efile a 2011 tax return Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Can i efile a 2011 tax return   E. Can i efile a 2011 tax return Add lines B, C, and D E. Can i efile a 2011 tax return   Note. Can i efile a 2011 tax return Compare the amount on line E to your base amount for your filing status. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return If the amount on line E is more than your base amount, some of your benefits may be taxable. Can i efile a 2011 tax return You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Example. Can i efile a 2011 tax return You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Can i efile a 2011 tax return In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Can i efile a 2011 tax return Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Can i efile a 2011 tax return You also received a taxable pension of $22,800 and interest income of $500. Can i efile a 2011 tax return You did not have any tax-exempt interest income. Can i efile a 2011 tax return Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Filled-in Worksheet 11-1. Can i efile a 2011 tax return A Quick Way To Check if Your Benefits May Be Taxable A. Can i efile a 2011 tax return Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Can i efile a 2011 tax return Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Can i efile a 2011 tax return (If you received more than one form, combine the amounts from box 5 and enter the total. Can i efile a 2011 tax return ) A. Can i efile a 2011 tax return $11,000 Note. Can i efile a 2011 tax return If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Can i efile a 2011 tax return B. Can i efile a 2011 tax return Enter one-half of the amount on line A B. Can i efile a 2011 tax return 5,500 C. Can i efile a 2011 tax return Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Can i efile a 2011 tax return 23,300 D. Can i efile a 2011 tax return Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Can i efile a 2011 tax return -0- E. Can i efile a 2011 tax return Add lines B, C, and D E. Can i efile a 2011 tax return $28,800 Note. Can i efile a 2011 tax return Compare the amount on line E to your base amount for your filing status. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return If the amount on line E is more than your base amount, some of your benefits may be taxable. Can i efile a 2011 tax return You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Who is taxed. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Repayment of benefits. Can i efile a 2011 tax return   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Can i efile a 2011 tax return It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Can i efile a 2011 tax return If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Can i efile a 2011 tax return   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. Can i efile a 2011 tax return Your repayments are shown in box 4. Can i efile a 2011 tax return The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Can i efile a 2011 tax return Use the amount in box 5 to figure whether any of your benefits are taxable. Can i efile a 2011 tax return Tax withholding and estimated tax. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return If you choose to do this, you must complete a Form W-4V. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return For details, see Publication 505 or the instructions for Form 1040-ES. Can i efile a 2011 tax return How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Can i efile a 2011 tax return You cannot use Form 1040EZ. Can i efile a 2011 tax return Reporting on Form 1040. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Reporting on Form 1040A. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Benefits not taxable. Can i efile a 2011 tax return   If you are filing Form 1040EZ, do not report any benefits on your tax return. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Generally, the higher that total amount, the greater the taxable part of your benefits. Can i efile a 2011 tax return Maximum taxable part. Can i efile a 2011 tax return   Generally, up to 50% of your benefits will be taxable. Can i efile a 2011 tax return However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Can i efile a 2011 tax return 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). Can i efile a 2011 tax return You are married filing separately and lived with your spouse at any time during 2013. Can i efile a 2011 tax return Which worksheet to use. Can i efile a 2011 tax return   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. Can i efile a 2011 tax return You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. Can i efile a 2011 tax return You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Situation (1) does not apply and you take an exclusion for interest from qualified U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. Can i efile a 2011 tax return You received a lump-sum payment for an earlier year. Can i efile a 2011 tax return In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. Can i efile a 2011 tax return See Lump-sum election next. Can i efile a 2011 tax return Lump-sum election. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return    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. Can i efile a 2011 tax return No part of the lump-sum death benefit is subject to tax. Can i efile a 2011 tax return   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return You can elect this method if it lowers your taxable benefits. Can i efile a 2011 tax return Making the election. Can i efile a 2011 tax return   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. Can i efile a 2011 tax return That discussion also explains how to make the election. Can i efile a 2011 tax return    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Can i efile a 2011 tax return Do not file an amended return for the earlier year. Can i efile a 2011 tax return Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. Can i efile a 2011 tax return Example 1. Can i efile a 2011 tax return George White is single and files Form 1040 for 2013. Can i efile a 2011 tax return He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. Can i efile a 2011 tax return The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. Can i efile a 2011 tax return To figure his taxable benefits, George completes the worksheet shown here. Can i efile a 2011 tax return Filled-in Worksheet 1. Can i efile a 2011 tax return Figuring Your Taxable Benefits 1. Can i efile a 2011 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i efile a 2011 tax return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. Can i efile a 2011 tax return Enter one-half of line 1 2,990 3. Can i efile a 2011 tax return Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Can i efile a 2011 tax return     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. Can i efile a 2011 tax return Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Can i efile a 2011 tax return Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Can i efile a 2011 tax return Combine lines 2, 3, 4, and 5 31,980 7. Can i efile a 2011 tax return Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i efile a 2011 tax return     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Can i efile a 2011 tax return Is the amount on line 7 less than the amount on line 6?     No. Can i efile a 2011 tax return None of your social security benefits are taxable. Can i efile a 2011 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i efile a 2011 tax return   Yes. Can i efile a 2011 tax return Subtract line 7 from line 6 31,980 9. Can i efile a 2011 tax return If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. Can i efile a 2011 tax return 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% (. Can i efile a 2011 tax return 85) and enter the result on line 17. Can i efile a 2011 tax return Then go to line 18. Can i efile a 2011 tax return   10. Can i efile a 2011 tax return Is the amount on line 9 less than the amount on line 8?     No. Can i efile a 2011 tax return None of your benefits are taxable. Can i efile a 2011 tax return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return     Yes. Can i efile a 2011 tax return Subtract line 9 from line 8 6,980 11. Can i efile a 2011 tax return Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. Can i efile a 2011 tax return Subtract line 11 from line 10. Can i efile a 2011 tax return If zero or less, enter -0- -0- 13. Can i efile a 2011 tax return Enter the smaller of line 10 or line 11 6,980 14. Can i efile a 2011 tax return Enter one-half of line 13 3,490 15. Can i efile a 2011 tax return Enter the smaller of line 2 or line 14 2,990 16. Can i efile a 2011 tax return Multiply line 12 by 85% (. Can i efile a 2011 tax return 85). Can i efile a 2011 tax return If line 12 is zero, enter -0- -0- 17. Can i efile a 2011 tax return Add lines 15 and 16 2,990 18. Can i efile a 2011 tax return Multiply line 1 by 85% (. Can i efile a 2011 tax return 85) 5,083 19. Can i efile a 2011 tax return Taxable benefits. Can i efile a 2011 tax return Enter the smaller of line 17 or line 18. Can i efile a 2011 tax return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. Can i efile a 2011 tax return On line 20a of his Form 1040, George enters his net benefits of $5,980. Can i efile a 2011 tax return On line 20b, he enters his taxable benefits of $2,990. Can i efile a 2011 tax return Example 2. Can i efile a 2011 tax return Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Can i efile a 2011 tax return Ray is retired and received a fully taxable pension of $15,500. Can i efile a 2011 tax return He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Can i efile a 2011 tax return Alice worked during the year and had wages of $14,000. Can i efile a 2011 tax return She made a deductible payment to her IRA account of $1,000. Can i efile a 2011 tax return Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Can i efile a 2011 tax return They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Can i efile a 2011 tax return They find none of Ray's social security benefits are taxable. Can i efile a 2011 tax return On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Can i efile a 2011 tax return Filled-in Worksheet 1. Can i efile a 2011 tax return Figuring Your Taxable Benefits 1. Can i efile a 2011 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i efile a 2011 tax return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. Can i efile a 2011 tax return Enter one-half of line 1 2,800 3. Can i efile a 2011 tax return Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Can i efile a 2011 tax return     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. Can i efile a 2011 tax return Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Can i efile a 2011 tax return Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Can i efile a 2011 tax return Combine lines 2, 3, 4, and 5 32,550 7. Can i efile a 2011 tax return Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i efile a 2011 tax return     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. Can i efile a 2011 tax return Is the amount on line 7 less than the amount on line 6?     No. Can i efile a 2011 tax return None of your social security benefits are taxable. Can i efile a 2011 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i efile a 2011 tax return   Yes. Can i efile a 2011 tax return Subtract line 7 from line 6 31,550 9. Can i efile a 2011 tax return If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Can i efile a 2011 tax return 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% (. Can i efile a 2011 tax return 85) and enter the result on line 17. Can i efile a 2011 tax return Then go to line 18. Can i efile a 2011 tax return   10. Can i efile a 2011 tax return Is the amount on line 9 less than the amount on line 8?     No. Can i efile a 2011 tax return None of your benefits are taxable. Can i efile a 2011 tax return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return     Yes. Can i efile a 2011 tax return Subtract line 9 from line 8   11. Can i efile a 2011 tax return Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. Can i efile a 2011 tax return Subtract line 11 from line 10. Can i efile a 2011 tax return If zero or less, enter -0-   13. Can i efile a 2011 tax return Enter the smaller of line 10 or line 11   14. Can i efile a 2011 tax return Enter one-half of line 13   15. Can i efile a 2011 tax return Enter the smaller of line 2 or line 14   16. Can i efile a 2011 tax return Multiply line 12 by 85% (. Can i efile a 2011 tax return 85). Can i efile a 2011 tax return If line 12 is zero, enter -0-   17. Can i efile a 2011 tax return Add lines 15 and 16   18. Can i efile a 2011 tax return Multiply line 1 by 85% (. Can i efile a 2011 tax return 85)   19. Can i efile a 2011 tax return Taxable benefits. Can i efile a 2011 tax return Enter the smaller of line 17 or line 18. Can i efile a 2011 tax return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. Can i efile a 2011 tax return Joe and Betty Johnson file a joint return on Form 1040 for 2013. Can i efile a 2011 tax return Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Can i efile a 2011 tax return Joe's Form RRB-1099 shows $10,000 in box 5. Can i efile a 2011 tax return Betty is a retired government worker and receives a fully taxable pension of $38,000. Can i efile a 2011 tax return They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return savings bond. Can i efile a 2011 tax return The savings bond interest qualified for the exclusion. Can i efile a 2011 tax return They figure their taxable benefits by completing Worksheet 1. Can i efile a 2011 tax return Because they have qualified U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Can i efile a 2011 tax return Filled-in Worksheet 1. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return • 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). Can i efile a 2011 tax return None of your benefits are taxable for 2013. Can i efile a 2011 tax return For more information, see Repayments More Than Gross Benefits. Can i efile a 2011 tax return • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can i efile a 2011 tax return 1. Can i efile a 2011 tax return Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i efile a 2011 tax return Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. Can i efile a 2011 tax return Enter one-half of line 1 5,000 3. Can i efile a 2011 tax return Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Can i efile a 2011 tax return     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. Can i efile a 2011 tax return Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Can i efile a 2011 tax return Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Can i efile a 2011 tax return Combine lines 2, 3, 4, and 5 45,500 7. Can i efile a 2011 tax return Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i efile a 2011 tax return     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Can i efile a 2011 tax return Is the amount on line 7 less than the amount on line 6?     No. Can i efile a 2011 tax return None of your social security benefits are taxable. Can i efile a 2011 tax return Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i efile a 2011 tax return   Yes. Can i efile a 2011 tax return Subtract line 7 from line 6 45,500 9. Can i efile a 2011 tax return If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Can i efile a 2011 tax return 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% (. Can i efile a 2011 tax return 85) and enter the result on line 17. Can i efile a 2011 tax return Then go to line 18. Can i efile a 2011 tax return   10. Can i efile a 2011 tax return Is the amount on line 9 less than the amount on line 8?     No. Can i efile a 2011 tax return None of your benefits are taxable. Can i efile a 2011 tax return Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return     Yes. Can i efile a 2011 tax return Subtract line 9 from line 8 13,500 11. Can i efile a 2011 tax return Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. Can i efile a 2011 tax return Subtract line 11 from line 10. Can i efile a 2011 tax return If zero or less, enter -0- 1,500 13. Can i efile a 2011 tax return Enter the smaller of line 10 or line 11 12,000 14. Can i efile a 2011 tax return Enter one-half of line 13 6,000 15. Can i efile a 2011 tax return Enter the smaller of line 2 or line 14 5,000 16. Can i efile a 2011 tax return Multiply line 12 by 85% (. Can i efile a 2011 tax return 85). Can i efile a 2011 tax return If line 12 is zero, enter -0- 1,275 17. Can i efile a 2011 tax return Add lines 15 and 16 6,275 18. Can i efile a 2011 tax return Multiply line 1 by 85% (. Can i efile a 2011 tax return 85) 8,500 19. Can i efile a 2011 tax return Taxable benefits. Can i efile a 2011 tax return Enter the smaller of line 17 or line 18. Can i efile a 2011 tax return Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Can i efile a 2011 tax return Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Can i efile a 2011 tax return Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Can i efile a 2011 tax return Disability payments. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Can i efile a 2011 tax return Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. Can i efile a 2011 tax return Legal expenses. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Do not use a worksheet in this case. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Can i efile a 2011 tax return Joint return. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return You do this to get your net benefits when figuring if your combined benefits are taxable. Can i efile a 2011 tax return Example. Can i efile a 2011 tax return John and Mary file a joint return for 2013. Can i efile a 2011 tax return John received Form SSA-1099 showing $3,000 in box 5. Can i efile a 2011 tax return Mary also received Form SSA-1099 and the amount in box 5 was ($500). Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Repayment of benefits received in an earlier year. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return Deduction $3,000 or less. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return Claim it on Schedule A (Form 1040), line 23. Can i efile a 2011 tax return Deduction more than $3,000. Can i efile a 2011 tax return    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. Can i efile a 2011 tax return Figure your tax for 2013 in the following steps. Can i efile a 2011 tax return Figure the tax without the itemized deduction included on Schedule A, line 28. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Then refigure the tax for that year. Can i efile a 2011 tax return Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Can i efile a 2011 tax return Subtract the result in (c) from the result in (a). Can i efile a 2011 tax return Compare the tax figured in methods (1) and (2). Can i efile a 2011 tax return Your tax for 2013 is the smaller of the two amounts. Can i efile a 2011 tax return If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Can i efile a 2011 tax return If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Can i efile a 2011 tax return Check box d and enter “I. Can i efile a 2011 tax return R. Can i efile a 2011 tax return C. Can i efile a 2011 tax return 1341” in the space next to that box. Can i efile a 2011 tax return If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Can i efile a 2011 tax return Prev  Up  Next   Home   More Online Publications
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The Can I Efile A 2011 Tax Return

Can i efile a 2011 tax return Index A Accounting methods Accrual method, Accrual Method Cash method, Cash Method Change in, Change in Accounting Method Methods you can use, Methods you can use. Can i efile a 2011 tax return Accounting periods 52-53 week tax year, 52-53-Week Tax Year Business purpose tax year, Business Purpose Tax Year Calendar year, Calendar Year Improper tax year, Improper Tax Year Partnerships, Partnership Accrual method Expenses, Expenses Income, Income Advance payments, Advance Payment for Services Sales, Advance Payment for Sales Services, Advance Payment for Services Assistance (see Tax help) B Business purpose tax year, Business Purpose Tax Year C Calendar year, Calendar Year Cash method, Income Expenses, Expenses Income, Income Change, accounting method, Change to accrual method. Can i efile a 2011 tax return , Change in Accounting Method Comments on publication, Comments and suggestions. Can i efile a 2011 tax return Constructive receipt of income, Constructive receipt. Can i efile a 2011 tax return Corporation tax periods, Corporations (Other Than S Corporations and PSCs) Cost identification, Identifying Cost D Death of individual, short period return, Death of individual. Can i efile a 2011 tax return E Economic performance, Economic Performance Excluded entities, cash method, Excluded Entities F Fiscal year, Fiscal Year Form 1128, Improper Tax Year, Change in Tax Year 8716, Making the election. Can i efile a 2011 tax return , Making back-up election. Can i efile a 2011 tax return 8752, Required payment for partnership or S corporation. Can i efile a 2011 tax return , Activating election. Can i efile a 2011 tax return 970, Adopting LIFO method. Can i efile a 2011 tax return Free tax services, How To Get Tax Help H Help (see Tax help) I Inventories Cost identification, Identifying Cost FIFO, FIFO Method LIFO, LIFO Method Lower of cost or market, Lower of Cost or Market Method Perpetual or book, Perpetual or Book Inventory Retail method, Retail Method Specific identification, Specific Identification Method Uniform capitalization rules, Inventories. Can i efile a 2011 tax return Valuing, Valuing Inventory M More information (see Tax help) P Partnerships, Partnership Personal service corporation, Partnerships, S Corporations, and Personal Service Corporations (PSCs) Limit, use of cash method, Qualified PSC. Can i efile a 2011 tax return Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation (PSC) Publications (see Tax help) R Related persons, Related Persons S S corporations, S Corporation Section 444 election, Section 444 Election Short period return, Short period return. Can i efile a 2011 tax return Short tax year, Short Tax Year Suggestions for publication, Comments and suggestions. Can i efile a 2011 tax return T Tax help, How To Get Tax Help Tax year Change in, Change in Tax Year Corporations, Corporations (Other Than S Corporations and PSCs) Fiscal year, Fiscal Year Personal service corporation, Personal Service Corporation (PSC) S corporations, S Corporation Section 444 election, Section 444 Election Short tax year, Short Tax Year Taxpayer Advocate, Taxpayer Advocate Service. Can i efile a 2011 tax return TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Exceptions, Exceptions. Can i efile a 2011 tax return General rules, Uniform Capitalization Rules Prev  Up     Home   More Online Publications