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Direccion Irs Para Enviar Form 1040x

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Direccion Irs Para Enviar Form 1040x

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