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Filing 1040x With Form 982

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Filing 1040x With Form 982

Filing 1040x with form 982 Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Filing 1040x with form 982 Exemption from withholding. Filing 1040x with form 982 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. Filing 1040x with form 982 When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Filing 1040x with form 982 S. Filing 1040x with form 982 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. Filing 1040x with form 982 Children's benefits. Filing 1040x with form 982   The rules in this publication apply to benefits received by children. Filing 1040x with form 982 See Who is taxed , later. Filing 1040x with form 982 The SSA issues Form SSA-1099 and Form SSA-1042S. Filing 1040x with form 982 The RRB issues Form RRB-1099 and Form RRB-1042S. Filing 1040x with form 982 These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Filing 1040x with form 982 You may receive more than one of these forms for the same tax year. Filing 1040x with form 982 See the Appendix at the end of this publication for more information. Filing 1040x with form 982 Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Filing 1040x with form 982 The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Filing 1040x with form 982 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. Filing 1040x with form 982 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. Filing 1040x with form 982 Figuring total income. Filing 1040x with form 982   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Filing 1040x with form 982 If the total is more than your base amount, part of your benefits may be taxable. Filing 1040x with form 982   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. Filing 1040x with form 982 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. Filing 1040x with form 982 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. Filing 1040x with form 982 If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Filing 1040x with form 982 Base amount. Filing 1040x with form 982   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. Filing 1040x with form 982 Worksheet A. Filing 1040x with form 982   You can use Worksheet A to figure the amount of income to compare with your base amount. Filing 1040x with form 982 This is a quick way to check whether some of your benefits may be taxable. Filing 1040x with form 982     Worksheet A. Filing 1040x with form 982 A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Filing 1040x with form 982 Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Filing 1040x with form 982 Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Filing 1040x with form 982 (If you received more than one form, combine the amounts from box 5 and enter the total. Filing 1040x with form 982 ) A. Filing 1040x with form 982   Note. Filing 1040x with form 982 If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Filing 1040x with form 982 B. Filing 1040x with form 982 Enter one-half of the amount on line A B. Filing 1040x with form 982   C. Filing 1040x with form 982 Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Filing 1040x with form 982   D. Filing 1040x with form 982 Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Filing 1040x with form 982   E. Filing 1040x with form 982 Add lines B, C, and D E. Filing 1040x with form 982   Note. Filing 1040x with form 982 Compare the amount on line E to your base amount for your filing status. Filing 1040x with form 982 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. Filing 1040x with form 982 If the amount on line E is more than your base amount, some of your benefits may be taxable. Filing 1040x with form 982 You need to complete Worksheet 1, shown later. Filing 1040x with form 982 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 . Filing 1040x with form 982   Example. Filing 1040x with form 982 You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Filing 1040x with form 982 In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Filing 1040x with form 982 Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Filing 1040x with form 982 You also received a taxable pension of $22,800 and interest income of $500. Filing 1040x with form 982 You did not have any tax-exempt interest income. Filing 1040x with form 982 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. Filing 1040x with form 982   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. Filing 1040x with form 982     Filled-in Worksheet A. Filing 1040x with form 982 A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Filing 1040x with form 982 Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Filing 1040x with form 982 Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Filing 1040x with form 982 (If you received more than one form, combine the amounts from box 5 and enter the total. Filing 1040x with form 982 ) A. Filing 1040x with form 982 $11,000 Note. Filing 1040x with form 982 If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Filing 1040x with form 982 B. Filing 1040x with form 982 Enter one-half of the amount on line A B. Filing 1040x with form 982 5,500 C. Filing 1040x with form 982 Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Filing 1040x with form 982 23,300 D. Filing 1040x with form 982 Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Filing 1040x with form 982 -0- E. Filing 1040x with form 982 Add lines B, C, and D E. Filing 1040x with form 982 $28,800 Note. Filing 1040x with form 982 Compare the amount on line E to your base amount for your filing status. Filing 1040x with form 982 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. Filing 1040x with form 982 If the amount on line E is more than your base amount, some of your benefits may be taxable. Filing 1040x with form 982 You need to complete Worksheet 1, shown later. Filing 1040x with form 982 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 . Filing 1040x with form 982   Who is taxed. Filing 1040x with form 982   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. Filing 1040x with form 982 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. Filing 1040x with form 982 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. Filing 1040x with form 982 Repayment of benefits. Filing 1040x with form 982   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Filing 1040x with form 982 It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Filing 1040x with form 982 If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Filing 1040x with form 982   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Filing 1040x with form 982 Your repayments are shown in box 4. Filing 1040x with form 982 The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Filing 1040x with form 982 Use the amount in box 5 to figure whether any of your benefits are taxable. Filing 1040x with form 982 Example. Filing 1040x with form 982 In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Filing 1040x with form 982 In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Filing 1040x with form 982 During 2013, you repaid $500 to SSA. Filing 1040x with form 982 The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Filing 1040x with form 982 The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Filing 1040x with form 982 Tax withholding and estimated tax. Filing 1040x with form 982   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. Filing 1040x with form 982 If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Filing 1040x with form 982   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. Filing 1040x with form 982 For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Filing 1040x with form 982 U. Filing 1040x with form 982 S. Filing 1040x with form 982 citizens residing abroad. Filing 1040x with form 982   U. Filing 1040x with form 982 S. Filing 1040x with form 982 citizens who are residents of the following countries are exempt from U. Filing 1040x with form 982 S. Filing 1040x with form 982 tax on their benefits. Filing 1040x with form 982 Canada. Filing 1040x with form 982 Egypt. Filing 1040x with form 982 Germany. Filing 1040x with form 982 Ireland. Filing 1040x with form 982 Israel. Filing 1040x with form 982 Italy. Filing 1040x with form 982 (You must also be a citizen of Italy for the exemption to apply. Filing 1040x with form 982 ) Romania. Filing 1040x with form 982 United Kingdom. Filing 1040x with form 982   The SSA will not withhold U. Filing 1040x with form 982 S. Filing 1040x with form 982 tax from your benefits if you are a U. Filing 1040x with form 982 S. Filing 1040x with form 982 citizen. Filing 1040x with form 982   The RRB will withhold U. Filing 1040x with form 982 S. Filing 1040x with form 982 tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Filing 1040x with form 982 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. Filing 1040x with form 982 Contact the RRB to get this form. Filing 1040x with form 982 Lawful permanent residents. Filing 1040x with form 982   For U. Filing 1040x with form 982 S. Filing 1040x with form 982 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. Filing 1040x with form 982 Social security benefits paid to a green card holder are not subject to 30% withholding. Filing 1040x with form 982 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. Filing 1040x with form 982 SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Filing 1040x with form 982 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. Filing 1040x with form 982 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. Filing 1040x with form 982 S. Filing 1040x with form 982 lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Filing 1040x with form 982 I am filing a U. Filing 1040x with form 982 S. Filing 1040x with form 982 income tax return for the tax year as a resident alien reporting all of my worldwide income. Filing 1040x with form 982 I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Filing 1040x with form 982 ” Nonresident aliens. Filing 1040x with form 982   A nonresident alien is an individual who is not a citizen or resident of the United States. Filing 1040x with form 982 If you are a nonresident alien, the rules discussed in this publication do not apply to you. Filing 1040x with form 982 Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Filing 1040x with form 982 You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Filing 1040x with form 982 These forms will also show the tax rate and the amount of tax withheld from your benefits. Filing 1040x with form 982   Under tax treaties with the following countries, residents of these countries are exempt from U. Filing 1040x with form 982 S. Filing 1040x with form 982 tax on their benefits. Filing 1040x with form 982 Canada. Filing 1040x with form 982 Egypt. Filing 1040x with form 982 Germany. Filing 1040x with form 982 Ireland. Filing 1040x with form 982 Israel. Filing 1040x with form 982 Italy. Filing 1040x with form 982 Japan. Filing 1040x with form 982 Romania. Filing 1040x with form 982 United Kingdom. Filing 1040x with form 982   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Filing 1040x with form 982 S. Filing 1040x with form 982 tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Filing 1040x with form 982   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Filing 1040x with form 982   For more information on whether you are a nonresident alien, see Publication 519, U. Filing 1040x with form 982 S. Filing 1040x with form 982 Tax Guide for Aliens. Filing 1040x with form 982 Exemption from withholding. Filing 1040x with form 982   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. Filing 1040x with form 982 S. Filing 1040x with form 982 tax from your benefits. Filing 1040x with form 982   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. Filing 1040x with form 982 Contact the RRB to get this form. Filing 1040x with form 982 Canadian or German social security benefits paid to U. Filing 1040x with form 982 S. Filing 1040x with form 982 residents. Filing 1040x with form 982   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Filing 1040x with form 982 S. Filing 1040x with form 982 residents are treated for U. Filing 1040x with form 982 S. Filing 1040x with form 982 income tax purposes as if they were paid under the social security legislation of the United States. Filing 1040x with form 982 If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Filing 1040x with form 982 How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Filing 1040x with form 982 You cannot use Form 1040EZ. Filing 1040x with form 982 Reporting on Form 1040. Filing 1040x with form 982   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. Filing 1040x with form 982 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. Filing 1040x with form 982 Reporting on Form 1040A. Filing 1040x with form 982   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. Filing 1040x with form 982 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. Filing 1040x with form 982 Benefits not taxable. Filing 1040x with form 982   If you are filing Form 1040EZ, do not report any benefits on your tax return. Filing 1040x with form 982 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. Filing 1040x with form 982 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 1040x with form 982 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. Filing 1040x with form 982 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. Filing 1040x with form 982 Generally, the higher that total amount, the greater the taxable part of your benefits. Filing 1040x with form 982 Maximum taxable part. Filing 1040x with form 982   Generally, up to 50% of your benefits will be taxable. Filing 1040x with form 982 However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Filing 1040x with form 982 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). Filing 1040x with form 982 You are married filing separately and lived with your spouse at any time during 2013. Filing 1040x with form 982 Which worksheet to use. Filing 1040x with form 982   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Filing 1040x with form 982 You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Filing 1040x with form 982 You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Filing 1040x with form 982 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. Filing 1040x with form 982 Situation (1) does not apply and you take an exclusion for interest from qualified U. Filing 1040x with form 982 S. Filing 1040x with form 982 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. Filing 1040x with form 982 In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Filing 1040x with form 982 You received a lump-sum payment for an earlier year. Filing 1040x with form 982 In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Filing 1040x with form 982 See Lump-Sum Election , later. Filing 1040x with form 982 Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Filing 1040x with form 982 Filled-in Worksheet 1. Filing 1040x with form 982 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. Filing 1040x with form 982 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). Filing 1040x with form 982 None of your benefits are taxable for 2013. Filing 1040x with form 982 For more information, see Repayments More Than Gross Benefits . Filing 1040x with form 982 If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 1040x with form 982 S. Filing 1040x with form 982 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. Filing 1040x with form 982 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 1040x with form 982 1. Filing 1040x with form 982 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 1040x with form 982 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 1040x with form 982 $5,980         2. Filing 1040x with form 982 Enter one-half of line 1 2. Filing 1040x with form 982 2,990     3. Filing 1040x with form 982 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. Filing 1040x with form 982 28,990     4. Filing 1040x with form 982 Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 1040x with form 982 -0-     5. Filing 1040x with form 982 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. Filing 1040x with form 982 -0-     6. Filing 1040x with form 982 Combine lines 2, 3, 4, and 5 6. Filing 1040x with form 982 31,980     7. Filing 1040x with form 982 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. Filing 1040x with form 982  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 1040x with form 982 -0-     8. Filing 1040x with form 982 Is the amount on line 7 less than the amount on line 6?             No. Filing 1040x with form 982 None of your social security benefits are taxable. Filing 1040x with form 982 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 1040x with form 982             Yes. Filing 1040x with form 982 Subtract line 7 from line 6 8. Filing 1040x with form 982 31,980     9. Filing 1040x with form 982 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. Filing 1040x with form 982 25,000       Note. Filing 1040x with form 982 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% (. Filing 1040x with form 982 85) and enter the result on line 17. Filing 1040x with form 982 Then go to line 18. Filing 1040x with form 982         10. Filing 1040x with form 982 Is the amount on line 9 less than the amount on line 8?             No. Filing 1040x with form 982 None of your benefits are taxable. Filing 1040x with form 982 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 1040x with form 982 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. Filing 1040x with form 982             Yes. Filing 1040x with form 982 Subtract line 9 from line 8 10. Filing 1040x with form 982 6,980     11. Filing 1040x with form 982 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. Filing 1040x with form 982 9,000     12. Filing 1040x with form 982 Subtract line 11 from line 10. Filing 1040x with form 982 If zero or less, enter -0- 12. Filing 1040x with form 982 -0-     13. Filing 1040x with form 982 Enter the smaller of line 10 or line 11 13. Filing 1040x with form 982 6,980     14. Filing 1040x with form 982 Enter one-half of line 13 14. Filing 1040x with form 982 3,490     15. Filing 1040x with form 982 Enter the smaller of line 2 or line 14 15. Filing 1040x with form 982 2,990     16. Filing 1040x with form 982 Multiply line 12 by 85% (. Filing 1040x with form 982 85). Filing 1040x with form 982 If line 12 is zero, enter -0- 16. Filing 1040x with form 982 -0-     17. Filing 1040x with form 982 Add lines 15 and 16 17. Filing 1040x with form 982 2,990     18. Filing 1040x with form 982 Multiply line 1 by 85% (. Filing 1040x with form 982 85) 18. Filing 1040x with form 982 5,083     19. Filing 1040x with form 982 Taxable benefits. Filing 1040x with form 982 Enter the smaller of line 17 or line 18. Filing 1040x with form 982 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 1040x with form 982 $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. Filing 1040x with form 982         Example 1. Filing 1040x with form 982 George White is single and files Form 1040 for 2013. Filing 1040x with form 982 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. Filing 1040x with form 982 He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Filing 1040x with form 982   To figure his taxable benefits, George completes Worksheet 1, shown below. Filing 1040x with form 982 On line 20a of his Form 1040, George enters his net benefits of $5,980. Filing 1040x with form 982 On line 20b, he enters his taxable benefits of $2,990. Filing 1040x with form 982 Example 2. Filing 1040x with form 982 Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Filing 1040x with form 982 Ray is retired and received a fully taxable pension of $15,500. Filing 1040x with form 982 He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Filing 1040x with form 982 Alice worked during the year and had wages of $14,000. Filing 1040x with form 982 She made a deductible payment to her IRA account of $1,000. Filing 1040x with form 982 Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Filing 1040x with form 982 They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Filing 1040x with form 982 They find none of Ray's social security benefits are taxable. Filing 1040x with form 982 On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Filing 1040x with form 982 Filled-in Worksheet 1. Filing 1040x with form 982 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. Filing 1040x with form 982 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). Filing 1040x with form 982 None of your benefits are taxable for 2013. Filing 1040x with form 982 For more information, see Repayments More Than Gross Benefits . Filing 1040x with form 982 If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 1040x with form 982 S. Filing 1040x with form 982 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. Filing 1040x with form 982 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 1040x with form 982 1. Filing 1040x with form 982 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 1040x with form 982 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 1040x with form 982 $5,600         2. Filing 1040x with form 982 Enter one-half of line 1 2. Filing 1040x with form 982 2,800     3. Filing 1040x with form 982 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. Filing 1040x with form 982 29,750     4. Filing 1040x with form 982 Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 1040x with form 982 -0-     5. Filing 1040x with form 982 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. Filing 1040x with form 982 -0-     6. Filing 1040x with form 982 Combine lines 2, 3, 4, and 5 6. Filing 1040x with form 982 32,550     7. Filing 1040x with form 982 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. Filing 1040x with form 982  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 1040x with form 982 1,000     8. Filing 1040x with form 982 Is the amount on line 7 less than the amount on line 6?             No. Filing 1040x with form 982 None of your social security benefits are taxable. Filing 1040x with form 982 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 1040x with form 982             Yes. Filing 1040x with form 982 Subtract line 7 from line 6 8. Filing 1040x with form 982 31,550     9. Filing 1040x with form 982 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. Filing 1040x with form 982 32,000       Note. Filing 1040x with form 982 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% (. Filing 1040x with form 982 85) and enter the result on line 17. Filing 1040x with form 982 Then go to line 18. Filing 1040x with form 982         10. Filing 1040x with form 982 Is the amount on line 9 less than the amount on line 8?             No. Filing 1040x with form 982 None of your benefits are taxable. Filing 1040x with form 982 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 1040x with form 982 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. Filing 1040x with form 982             Yes. Filing 1040x with form 982 Subtract line 9 from line 8 10. Filing 1040x with form 982       11. Filing 1040x with form 982 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. Filing 1040x with form 982       12. Filing 1040x with form 982 Subtract line 11 from line 10. Filing 1040x with form 982 If zero or less, enter -0- 12. Filing 1040x with form 982       13. Filing 1040x with form 982 Enter the smaller of line 10 or line 11 13. Filing 1040x with form 982       14. Filing 1040x with form 982 Enter one-half of line 13 14. Filing 1040x with form 982       15. Filing 1040x with form 982 Enter the smaller of line 2 or line 14 15. Filing 1040x with form 982       16. Filing 1040x with form 982 Multiply line 12 by 85% (. Filing 1040x with form 982 85). Filing 1040x with form 982 If line 12 is zero, enter -0- 16. Filing 1040x with form 982       17. Filing 1040x with form 982 Add lines 15 and 16 17. Filing 1040x with form 982       18. Filing 1040x with form 982 Multiply line 1 by 85% (. Filing 1040x with form 982 85) 18. Filing 1040x with form 982       19. Filing 1040x with form 982 Taxable benefits. Filing 1040x with form 982 Enter the smaller of line 17 or line 18. Filing 1040x with form 982 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 1040x with form 982         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. Filing 1040x with form 982         Example 3. Filing 1040x with form 982 Joe and Betty Johnson file a joint return on Form 1040 for 2013. Filing 1040x with form 982 Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Filing 1040x with form 982 Joe's Form RRB-1099 shows $10,000 in box 5. Filing 1040x with form 982 Betty is a retired government worker and received a fully taxable pension of $38,000. Filing 1040x with form 982 They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Filing 1040x with form 982 S. Filing 1040x with form 982 savings bond. Filing 1040x with form 982 The savings bond interest qualified for the exclusion. Filing 1040x with form 982 They figure their taxable benefits by completing Worksheet 1 below. Filing 1040x with form 982 Because they have qualified U. Filing 1040x with form 982 S. Filing 1040x with form 982 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. Filing 1040x with form 982 On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Filing 1040x with form 982 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. Filing 1040x with form 982 (See Maximum taxable part under How Much Is Taxable earlier. Filing 1040x with form 982 ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Filing 1040x with form 982 Filled-in Worksheet 1. Filing 1040x with form 982 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. Filing 1040x with form 982 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). Filing 1040x with form 982 None of your benefits are taxable for 2013. Filing 1040x with form 982 For more information, see Repayments More Than Gross Benefits . Filing 1040x with form 982 If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 1040x with form 982 S. Filing 1040x with form 982 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. Filing 1040x with form 982 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 1040x with form 982 1. Filing 1040x with form 982 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 1040x with form 982 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 1040x with form 982 $10,000         2. Filing 1040x with form 982 Enter one-half of line 1 2. Filing 1040x with form 982 5,000     3. Filing 1040x with form 982 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. Filing 1040x with form 982 40,500     4. Filing 1040x with form 982 Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 1040x with form 982 -0-     5. Filing 1040x with form 982 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. Filing 1040x with form 982 -0-     6. Filing 1040x with form 982 Combine lines 2, 3, 4, and 5 6. Filing 1040x with form 982 45,500     7. Filing 1040x with form 982 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. Filing 1040x with form 982  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 1040x with form 982 -0-     8. Filing 1040x with form 982 Is the amount on line 7 less than the amount on line 6?             No. Filing 1040x with form 982 None of your social security benefits are taxable. Filing 1040x with form 982 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 1040x with form 982             Yes. Filing 1040x with form 982 Subtract line 7 from line 6 8. Filing 1040x with form 982 45,500     9. Filing 1040x with form 982 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. Filing 1040x with form 982 32,000       Note. Filing 1040x with form 982 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% (. Filing 1040x with form 982 85) and enter the result on line 17. Filing 1040x with form 982 Then go to line 18. Filing 1040x with form 982         10. Filing 1040x with form 982 Is the amount on line 9 less than the amount on line 8?             No. Filing 1040x with form 982 None of your benefits are taxable. Filing 1040x with form 982 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 1040x with form 982 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. Filing 1040x with form 982             Yes. Filing 1040x with form 982 Subtract line 9 from line 8 10. Filing 1040x with form 982 13,500     11. Filing 1040x with form 982 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. Filing 1040x with form 982 12,000     12. Filing 1040x with form 982 Subtract line 11 from line 10. Filing 1040x with form 982 If zero or less, enter -0- 12. Filing 1040x with form 982 1,500     13. Filing 1040x with form 982 Enter the smaller of line 10 or line 11 13. Filing 1040x with form 982 12,000     14. Filing 1040x with form 982 Enter one-half of line 13 14. Filing 1040x with form 982 6,000     15. Filing 1040x with form 982 Enter the smaller of line 2 or line 14 15. Filing 1040x with form 982 5,000     16. Filing 1040x with form 982 Multiply line 12 by 85% (. Filing 1040x with form 982 85). Filing 1040x with form 982 If line 12 is zero, enter -0- 16. Filing 1040x with form 982 1,275     17. Filing 1040x with form 982 Add lines 15 and 16 17. Filing 1040x with form 982 6,275     18. Filing 1040x with form 982 Multiply line 1 by 85% (. Filing 1040x with form 982 85) 18. Filing 1040x with form 982 8,500     19. Filing 1040x with form 982 Taxable benefits. Filing 1040x with form 982 Enter the smaller of line 17 or line 18. Filing 1040x with form 982 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 1040x with form 982 $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. Filing 1040x with form 982         Filled-in Worksheet 1. Filing 1040x with form 982 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. Filing 1040x with form 982 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). Filing 1040x with form 982 None of your benefits are taxable for 2013. Filing 1040x with form 982 For more information, see Repayments More Than Gross Benefits . Filing 1040x with form 982 If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 1040x with form 982 S. Filing 1040x with form 982 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. Filing 1040x with form 982 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 1040x with form 982 1. Filing 1040x with form 982 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 1040x with form 982 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 1040x with form 982 $4,000         2. Filing 1040x with form 982 Enter one-half of line 1 2. Filing 1040x with form 982 2,000     3. Filing 1040x with form 982 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. Filing 1040x with form 982 8,000     4. Filing 1040x with form 982 Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 1040x with form 982 -0-     5. Filing 1040x with form 982 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. Filing 1040x with form 982 -0-     6. Filing 1040x with form 982 Combine lines 2, 3, 4, and 5 6. Filing 1040x with form 982 10,000     7. Filing 1040x with form 982 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. Filing 1040x with form 982  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 1040x with form 982 -0-     8. Filing 1040x with form 982 Is the amount on line 7 less than the amount on line 6?             No. Filing 1040x with form 982 None of your social security benefits are taxable. Filing 1040x with form 982 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 1040x with form 982             Yes. Filing 1040x with form 982 Subtract line 7 from line 6 8. Filing 1040x with form 982 10,000     9. Filing 1040x with form 982 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. Filing 1040x with form 982         Note. Filing 1040x with form 982 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% (. Filing 1040x with form 982 85) and enter the result on line 17. Filing 1040x with form 982 Then go to line 18. Filing 1040x with form 982         10. Filing 1040x with form 982 Is the amount on line 9 less than the amount on line 8?             No. Filing 1040x with form 982 None of your benefits are taxable. Filing 1040x with form 982 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 1040x with form 982 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. Filing 1040x with form 982             Yes. Filing 1040x with form 982 Subtract line 9 from line 8 10. Filing 1040x with form 982       11. Filing 1040x with form 982 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. Filing 1040x with form 982       12. Filing 1040x with form 982 Subtract line 11 from line 10. Filing 1040x with form 982 If zero or less, enter -0- 12. Filing 1040x with form 982       13. Filing 1040x with form 982 Enter the smaller of line 10 or line 11 13. Filing 1040x with form 982       14. Filing 1040x with form 982 Enter one-half of line 13 14. Filing 1040x with form 982       15. Filing 1040x with form 982 Enter the smaller of line 2 or line 14 15. Filing 1040x with form 982       16. Filing 1040x with form 982 Multiply line 12 by 85% (. Filing 1040x with form 982 85). Filing 1040x with form 982 If line 12 is zero, enter -0- 16. Filing 1040x with form 982       17. Filing 1040x with form 982 Add lines 15 and 16 17. Filing 1040x with form 982 8,500     18. Filing 1040x with form 982 Multiply line 1 by 85% (. Filing 1040x with form 982 85) 18. Filing 1040x with form 982 3,400     19. Filing 1040x with form 982 Taxable benefits. Filing 1040x with form 982 Enter the smaller of line 17 or line 18. Filing 1040x with form 982 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 1040x with form 982 $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. Filing 1040x with form 982         Example 4. Filing 1040x with form 982 Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Filing 1040x with form 982 Bill earned $8,000 during 2013. Filing 1040x with form 982 The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). Filing 1040x with form 982 Bill figures his taxable benefits by completing Worksheet 1 below. Filing 1040x with form 982 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. Filing 1040x with form 982 See How Much Is Taxable earlier. Filing 1040x with form 982 Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Filing 1040x with form 982 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. Filing 1040x with form 982 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. Filing 1040x with form 982 No part of the lump-sum death benefit is subject to tax. Filing 1040x with form 982 Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Filing 1040x with form 982 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. Filing 1040x with form 982 You can elect this method if it lowers your taxable benefits. Filing 1040x with form 982 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. Filing 1040x with form 982 Then you subtract any taxable benefits for that year that you previously reported. Filing 1040x with form 982 The remainder is the taxable part of the lump-sum payment. Filing 1040x with form 982 Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Filing 1040x with form 982 Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Filing 1040x with form 982 Do not file an amended return for the earlier year. Filing 1040x with form 982 Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Filing 1040x with form 982 Complete Worksheet 1 in this publication. Filing 1040x with form 982 Complete Worksheet 2 and Worksheet 3 as appropriate. Filing 1040x with form 982 Use Worksheet 2 if your lump-sum payment was for a year after 1993. Filing 1040x with form 982 Use Worksheet 3 if it was for 1993 or an earlier year. Filing 1040x with form 982 Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Filing 1040x with form 982 Complete Worksheet 4. Filing 1040x with form 982 Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Filing 1040x with form 982 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. Filing 1040x with form 982 Making the election. Filing 1040x with form 982   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. Filing 1040x with form 982 Do not attach the completed worksheets to your return. Filing 1040x with form 982 Keep them with your records. Filing 1040x with form 982    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. Filing 1040x with form 982 Lump-sum payment reported on Form SSA-1099 or RRB-1099. Filing 1040x with form 982   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. Filing 1040x with form 982 That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Filing 1040x with form 982 The form will also show the year (or years) the payment is for. Filing 1040x with form 982 However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Filing 1040x with form 982 You must contact the RRB for a breakdown by year for any amount shown in box 9. Filing 1040x with form 982 Example Jane Jackson is single. Filing 1040x with form 982 In 2012 she applied for social security disability benefits but was told she was ineligible. Filing 1040x with form 982 She appealed the decision and won. Filing 1040x with form 982 In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. Filing 1040x with form 982 Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Filing 1040x with form 982 Jane's other income for 2012 and 2013 is as follows. Filing 1040x with form 982   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. Filing 1040x with form 982 She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Filing 1040x with form 982 Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Filing 1040x with form 982 She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Filing 1040x with form 982 She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Filing 1040x with form 982 After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Filing 1040x with form 982 Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Filing 1040x with form 982 To do this, she prints “LSE” to the left of Form 1040, line 20a. Filing 1040x with form 982 She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Filing 1040x with form 982 Jane's filled-in worksheets (1, 2, and 4) follow. Filing 1040x with form 982 Jane Jackson's Filled-in Worksheet 1. Filing 1040x with form 982 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. Filing 1040x with form 982 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). Filing 1040x with form 982 None of your benefits are taxable for 2013. Filing 1040x with form 982 For more information, see Repayments More Than Gross Benefits . Filing 1040x with form 982 If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 1040x with form 982 S. Filing 1040x with form 982 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. Filing 1040x with form 982 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 1040x with form 982 1. Filing 1040x with form 982 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 1040x with form 982 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 1040x with form 982 $11,000         2. Filing 1040x with form 982 Enter one-half of line 1 2. Filing 1040x with form 982 5,500     3. Filing 1040x with form 982 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. Filing 1040x with form 982 25,500     4. Filing 1040x with form 982 Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 1040x with form 982 -0-     5. Filing 1040x with form 982 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. Filing 1040x with form 982 -0-     6. Filing 1040x with form 982 Combine lines 2, 3, 4, and 5 6. Filing 1040x with form 982 31,000     7. Filing 1040x with form 982 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. Filing 1040x with form 982  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 1040x with form 982 -0-     8. Filing 1040x with form 982 Is the amount on line 7 less than the amount on line 6?             No. Filing 1040x with form 982 None of your social security benefits are taxable. Filing 1040x with form 982 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 1040x with form 982             Yes. Filing 1040x with form 982 Subtract line 7 from line 6 8. Filing 1040x with form 982 31,000     9. Filing 1040x with form 982 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. Filing 1040x with form 982 25,000       Note. Filing 1040x with form 982 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% (. Filing 1040x with form 982 85) and enter the result on line 17. Filing 1040x with form 982 Then go to line 18. Filing 1040x with form 982         10. Filing 1040x with form 982 Is the amount on line 9 less than the amount on line 8?             No. Filing 1040x with form 982 None of your benefits are taxable. Filing 1040x with form 982 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 1040x with form 982 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. Filing 1040x with form 982             Yes. Filing 1040x with form 982 Subtract line 9 from line 8 10. Filing 1040x with form 982 6,000     11. Filing 1040x with form 982 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. Filing 1040x with form 982 9,000     12. Filing 1040x with form 982 Subtract line 11 from line 10. Filing 1040x with form 982 If zero or less, enter -0- 12. Filing 1040x with form 982 -0-     13. Filing 1040x with form 982 Enter the smaller of line 10 or line 11 13. Filing 1040x with form 982 6,000     14. Filing 1040x with form 982 Enter one-half of line 13 14. Filing 1040x with form 982 3,000     15. Filing 1040x with form 982 Enter the smaller of line 2 or line 14 15. Filing 1040x with form 982 3,000     16. Filing 1040x with form 982 Multiply line 12 by 85% (. Filing 1040x with form 982 85). Filing 1040x with form 982 If line 12 is zero, enter -0- 16. Filing 1040x with form 982 -0-     17. Filing 1040x with form 982 Add lines 15 and 16 17. Filing 1040x with form 982 3,000     18. Filing 1040x with form 982 Multiply line 1 by 85% (. Filing 1040x with form 982 85) 18. Filing 1040x with form 982 9,350     19. Filing 1040x with form 982 Taxable benefits. Filing 1040x with form 982 Enter the smaller of line 17 or line 18. Filing 1040x with form 982 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 1040x with form 982 $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. Filing 1040x with form 982         Jane Jackson's Filled-in Worksheet 2. Filing 1040x with form 982 Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Filing 1040x with form 982 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. Filing 1040x with form 982 $2,000           Note. Filing 1040x with form 982 If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Filing 1040x with form 982 Otherwise, go on to line 2. Filing 1040x with form 982             2. Filing 1040x with form 982 Enter one-half of line 1 2. Filing 1040x with form 982 1,000   3. Filing 1040x with form 982 Enter your adjusted gross income for the earlier year 3. Filing 1040x with form 982 23,000   4. Filing 1040x with form 982 Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Filing 1040x with form 982 S. Filing 1040x with form 982 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. Filing 1040x with form 982 -0-   5. Filing 1040x with form 982 Enter any tax-exempt interest received in the earlier year 5. Filing 1040x with form 982 -0-   6. Filing 1040x with form 982 Add lines 2 through 5 6. Filing 1040x with form 982 24,000   7. Filing 1040x with form 982 Enter your taxable benefits for the earlier year that you previously reported 7. Filing 1040x with form 982 -0-   8. Filing 1040x with form 982 Subtract line 7 from line 6 8. Filing 1040x with form 982 24,000   9. Filing 1040x with form 982 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. Filing 1040x with form 982 25,000     Note. Filing 1040x with form 982 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% (. Filing 1040x with form 982 85) and enter the result on line 17. Filing 1040x with form 982 Then go to line 18. Filing 1040x with form 982         10. Filing 1040x with form 982 Is the amount on line 8 more than the amount on line 9?       No. Filing 1040x with form 982 Skip lines 10 through 20 and enter -0- on line 21. Filing 1040x with form 982       Yes. Filing 1040x with form 982 Subtract line 9 from line 8 10. Filing 1040x with form 982     11. Filing 1040x with form 982 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. Filing 1040x with form 982     12. Filing 1040x with form 982 Subtract line 11 from line 10. Filing 1040x with form 982 If zero or less, enter -0- 12. Filing 1040x with form 982     13. Filing 1040x with form 982 Enter the smaller of line 10 or line 11 13. Filing 1040x with form 982     14. Filing 1040x with form 982 Enter one-half of line 13 14. Filing 1040x with form 982     15. Filing 1040x with form 982 Enter the smaller of line 2 or line 14 15. Filing 1040x with form 982     16. Filing 1040x with form 982 Multiply line 12 by 85% (. Filing 1040x with form 982 85). Filing 1040x with form 982 If line 12 is zero, enter -0- 16. Filing 1040x with form 982     17. Filing 1040x with form 982 Add lines 15 and 16 17. Filing 1040x with form 982     18. Filing 1040x with form 982 Multiply line 1 by 85% (. Filing 1040x with form 982 85) 18. Filing 1040x with form 982     19. Filing 1040x with form 982 Refigured taxable benefits. Filing 1040x with form 982 Enter the smaller of line 17 or line 18 19. Filing 1040x with form 982     20. Filing 1040x with form 982 Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Filing 1040x with form 982     21. Filing 1040x with form 982 Additional taxable benefits. Filing 1040x with form 982 Subtract line 20 from line 19. Filing 1040x with form 982 Also enter this amount on Worksheet 4, line 20 21. Filing 1040x with form 982 -0-     Do not file an amended return for this earlier year. Filing 1040x with form 982 Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Filing 1040x with form 982   Jane Jackson's Filled-in Worksheet 4. Filing 1040x with form 982 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. Filing 1040x with form 982 1. Filing 1040x with form 982 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. Filing 1040x with form 982 $9,000         Note. Filing 1040x with form 982 If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Filing 1040x with form 982 Otherwise, go on to line 2. Filing 1040x with form 982           2. Filing 1040x with form 982 Enter one-half of line 1 2. Filing 1040x with form 982 4,500   3. Filing 1040x with form 982 Enter the amount from Worksheet 1, line 3 3. Filing 1040x with form 982 25,500   4. Filing 1040x with form 982 Enter the amount from Worksheet 1, line 4 4. Filing 1040x with form 982 -0-   5. Filing 1040x with form 982 Enter the amount from Worksheet 1, line 5 5. Filing 1040x with form 982 -0-   6. Filing 1040x with form 982 Combine lines 2, 3, 4, and 5 6. Filing 1040x with form 982 30,000   7. Filing 1040x with form 982 Enter the amount from Worksheet 1, line 7 7. Filing 1040x with form 982 -0-   8. Filing 1040x with form 982 Subtract line 7 from line 6 8. Filing 1040x with form 982 30,000   9. Filing 1040x with form 982 Enter the amount from Worksheet 1, line 9. Filing 1040x with form 982 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% (. Filing 1040x with form 982 85) and enter the result on line 17. Filing 1040x with form 982 Then, go to line 18 9. Filing 1040x with form 982 25,000   10. Filing 1040x with form 982 Is the amount on line 8 more than the amount on line 9? No. Filing 1040x with form 982 Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Filing 1040x with form 982  Yes. Filing 1040x with form 982 Subtract line 9 from line 8 10. Filing 1040x with form 982 5,000   11. Filing 1040x with form 982 Enter the amount from Worksheet 1, line 11 11. Filing 1040x with form 982 9,000   12. Filing 1040x with form 982 Subtract line 11 from line 10. Filing 1040x with form 982 If zero or less, enter -0- 12. Filing 1040x with form 982 -0-   13. Filing 1040x with form 982 Enter the smaller of line 10 or line 11 13. Filing 1040x with form 982 5,000   14. Filing 1040x with form 982 Enter one-half of line 13 14. Filing 1040x with form 982 2,500   15. Filing 1040x with form 982 Enter the smaller of line 2 or line 14 15. Filing 1040x with form 982 2,500   16. Filing 1040x with form 982 Multiply line 12 by 85% (. Filing 1040x with form 982 85). Filing 1040x with form 982 If line 12 is zero, enter -0- 16. Filing 1040x with form 982 -0-   17. Filing 1040x with form 982 Add lines 15 and 16 17. Filing 1040x with form 982 2,500   18. Filing 1040x with form 982 Multiply line 1 by 85% (. Filing 1040x with form 982 85) 18. Filing 1040x with form 982 7,650   19. Filing 1040x with form 982 Enter the smaller of line 17 or line 18 19. Filing 1040x with form 982 2,500   20. Filing 1040x with form 982 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. Filing 1040x with form 982 -0-   21. Filing 1040x with form 982 Taxable benefits under lump-sum election method. Filing 1040x with form 982 Add lines 19 and 20 21. Filing 1040x with form 982 $2,500   Next. Filing 1040x with form 982 Is line 21 above smaller than Worksheet 1, line 19? No. Filing 1040x with form 982 Do not use this method to figure your taxable benefits. Filing 1040x with form 982 Follow the instructions on Worksheet 1 to report your benefits. Filing 1040x with form 982  Yes. Filing 1040x with form 982 You can elect to report your taxable benefits under this method. Filing 1040x with form 982 To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Filing 1040x with form 982 If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Filing 1040x with form 982 Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Filing 1040x with form 982 Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 1040x with form 982 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. Filing 1040x with form 982   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Filing 1040x with form 982 Disability payments. Filing 1040x with form 982   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. Filing 1040x with form 982 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. Filing 1040x with form 982 If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Filing 1040x with form 982 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. Filing 1040x with form 982 Legal expenses. Filing 1040x with form 982   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. Filing 1040x with form 982   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Filing 1040x with form 982 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. Filing 1040x with form 982 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. Filing 1040x with form 982 Do not use Worksheet 1 in this case. Filing 1040x with form 982 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. Filing 1040x with form 982 If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Filing 1040x with form 982 Joint return. Filing 1040x with form 982   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. Filing 1040x with form 982 You do this to get your net benefits when figuring if your combined benefits are taxable. Filing 1040x with form 982 Example. Filing 1040x with form 982 John and Mary file a joint return for 2013. Filing 1040x with form 982 John received Form SSA-1099 showing $3,000 in box 5. Filing 1040x with form 982 Mary also received Form SSA-1099 and the amount in box 5 was ($500). Filing 1040x with form 982 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. Filing 1040x with form 982 Repayment of benefits received in an earlier year. Filing 1040x with form 982   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. Filing 1040x with form 982 Deduction $3,000 or less. Filing 1040x with form 982   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. Filing 1040x with form 982 Claim it on Schedule A (Form 1040), line 23. Filing 1040x with form 982 Deduction more than $3,000. Filing 1040x with form 982   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. Filing 1040x with form 982 Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Filing 1040x with form 982 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. Filing 1040x with form 982 Then refigure the tax for that year. Filing 1040x with form 982 Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Filing 1040x with form 982 Subtract the result in (c) from the result in (a). Filing 1040x with form 982   Compare the tax figured in methods (1) and (2). Filing 1040x with form 982 Your tax for 2013 is the smaller of the two amounts. Filing 1040x with form 982 If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Filing 1040x with form 982 If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Filing 1040x with form 982 Check box d and enter “I. Filing 1040x with form 982 R. Filing 1040x with form 982 C. Filing 1040x with form 982 1341” in the space next to that box. Filing 1040x with form 982 If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Filing 1040x with form 982 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). Filing 1040x with form 982 Worksheet 1. Filing 1040x with form 982 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. Filing 1040x with form 982 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). Filing 1040x with form 982 None of your benefits are taxable for 2013. Filing 1040x with form 982 For more information, see Repayments More Than Gross Benefits . Filing 1040x with form 982 If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Filing 1040x with form 982 S. Filing 1040x with form 982 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. Filing 1040x with form 982 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Filing 1040x with form 982 1. Filing 1040x with form 982 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Filing 1040x with form 982 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Filing 1040x with form 982           2. Filing 1040x with form 982 Enter one-half of line 1 2. Filing 1040x with form 982       3. Filing 1040x with form 982 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. Filing 1040x with form 982       4. Filing 1040x with form 982 Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Filing 1040x with form 982       5. Filing 1040x with form 982 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. Filing 1040x with form 982       6. Filing 1040x with form 982 Combine lines 2, 3, 4, and 5 6. Filing 1040x with form 982       7. Filing 1040x with form 982 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. Filing 1040x with form 982  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Filing 1040x with form 982       8. Filing 1040x with form 982 Is the amount on line 7 less than the amount on line 6?             No. Filing 1040x with form 982 None of your social security benefits are taxable. Filing 1040x with form 982 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Filing 1040x with form 982             Yes. Filing 1040x with form 982 Subtract line 7 from line 6 8. Filing 1040x with form 982       9. Filing 1040x with form 982 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. Filing 1040x with form 982         Note. Filing 1040x with form 982 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% (. Filing 1040x with form 982 85) and enter the result on line 17. Filing 1040x with form 982 Then go to line 18. Filing 1040x with form 982         10. Filing 1040x with form 982 Is the amount on line 9 less than the amount on line 8?             No. Filing 1040x with form 982 None of your benefits are taxable. Filing 1040x with form 982 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Filing 1040x with form 982 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. Filing 1040x with form 982             Yes. Filing 1040x with form 982 Subtract line 9 from line 8 10. Filing 1040x with form 982       11. Filing 1040x with form 982 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. Filing 1040x with form 982       12. Filing 1040x with form 982 Subtract line 11 from line 10. Filing 1040x with form 982 If zero or less, enter -0- 12. Filing 1040x with form 982       13. Filing 1040x with form 982 Enter the smaller of line 10 or line 11 13. Filing 1040x with form 982       14. Filing 1040x with form 982 Enter one-half of line 13 14. Filing 1040x with form 982       15. Filing 1040x with form 982 Enter the smaller of line 2 or line 14 15. Filing 1040x with form 982       16. Filing 1040x with form 982 Multiply line 12 by 85% (. Filing 1040x with form 982 85). Filing 1040x with form 982 If line 12 is zero, enter -0- 16. Filing 1040x with form 982       17. Filing 1040x with form 982 Add lines 15 and 16 17. Filing 1040x with form 982       18. Filing 1040x with form 982 Multiply line 1 by 85% (. Filing 1040x with form 982 85) 18. Filing 1040x with form 982       19. Filing 1040x with form 982 Taxable benefits. Filing 1040x with form 982 Enter the smaller of line 17 or line 18. Filing 1040x with form 982 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Filing 1040x with form 982         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. Filing 1040x with form 982         Worksheet 2. Filing 1040x with form 982 Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Filing 1040x with form 982 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. Filing 1040x with form 982             Note. Filing 1040x with form 982 If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Filing 1040x with form 982 Otherwise, go on to line 2. Filing 1040x with form 982             2. Filing 1040x with form 982 Enter one-half of line 1 2. Filing 1040x with form 982     3. Filing 1040x with form 982 Enter your adjusted gross income for the earlier year 3. Filing 1040x with form 982     4. Filing 1040x with form 982 Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Filing 1040x with form 982 S. Filing 1040x with form 982 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. Filing 1040x with form 982     5. Filing 1040x with form 982 Enter any tax-exempt interest received in the earlier year 5. Filing 1040x with form 982     6. Filing 1040x with form 982 Add lines 2 through 5 6. Filing 1040x with form 982     7. Filing 1040x with form 982 Enter your taxable benefits for the earlier year that you previously reported 7. Filing 1040x with form 982     8. Filing 1040x with form 982 Subtract line 7 from line 6 8. Filing 1040x with form 982     9. Filing 1040x with form 982 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. Filing 1040x with form 982       Note. Filing 1040x with form 982 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% (. Filing 1040x with form 982 85) and enter the result on line 17. Filing 1040x with form 982 Then go to line 18. Filing 1040x with form 982         10. Filing 1040x with form 982 Is the amount on line 8 more than the amount on line 9?       No. Filing 1040x with form 982 Skip lines 10 through 20 and enter -0- on line 21. Filing 1040x with form 982       Yes. Filing 1040x with form 982 Subtract line 9 from line 8 10. Filing 1040x with form 982     11. Filing 1040x with form 982 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. Filing 1040x with form 982     12. Filing 1040x with form 982 Subtract line 11 from line 10. Filing 1040x with form 982 If zero or less, enter -0- 12. Filing 1040x with form 982     13. Filing 1040x with form 982 Enter the smaller of line 10 or line 11 13. Filing 1040x with form 982     14. Filing 1040x with form 982 Enter one-half of line 13 14. Filing 1040x with form 982     15. Filing 1040x with form 982 Enter the smaller of line 2 or line 14 15. Filing 1040x with form 982     16. Filing 1040x with form 982 Multiply line 12 by 85% (. Filing 1040x with form 982 85). Filing 1040x with form 982 If line 12 is zero, enter -0- 16. Filing 1040x with form 982     17. Filing 1040x with form 982 Add lines 15 and 16 17. Filing 1040x with form 982     18. Filing 1040x with form 982 Multiply line 1 by 85% (. Filing 1040x with form 982 85) 18. Filing 1040x with form 982     19. Filing 1040x with form 982 Refigured taxable benefits. Filing 1040x with form 982 Enter the smaller of line 17 or line 18 19. Filing 1040x with form 982     20. Filing 1040x with form 982 Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Filing 1040x with form 982     21. Filing 1040x with form 982 Additional taxable benefits. Filing 1040x with form 982 Subtract line 20 from line 19. Filing 1040x with form 982 Also enter this amount on Worksheet 4, line 20 21. Filing 1040x with form 982       Do not file an amended return for this earlier year. Filing 1040x with form 982 Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Filing 1040x with form 982   Worksheet 3. Filing 1040x with form 982 Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Filing 1040x with form 982 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. Filing 1040x with form 982           Note. Filing 1040x with form 982 If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Filing 1040x with form 982 Otherwise, go on to line 2. Filing 1040x with form 982           2. Filing 1040x with form 982 Enter one-half of line 1 2. Filing 1040x with form 982     3. Filing 1040x with form 982 Enter your adjusted gross income for the earlier year 3. Filing 1040x with form 982     4. Filing 1040x with form 982 Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Filing 1040x with form 982 S. Filing 1040x with form 982 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. Filing 1040x with form 982     5. Filing 1040x with form 982 Enter any tax-exempt interest received in the earlier year 5. Filing 1040x with form 982     6. Filing 1040x with form 982 Add lines 2 through 5 6. Filing 1040x with form 982     7. Filing 1040x with form 982 Enter your taxable benefits for the earlier year that you previously reported 7. Filing 1040x with form 982     8. Filing 1040x with form 982 Subtract line 7 from line 6 8. Filing 1040x with form 982     9. Filing 1040x with form 982 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. Filing 1040x with form 982     10. Filing 1040x with form 982 Is the amount on line 8 more than the amount on line 9? No. Filing 1040x with form 982 Skip lines 10 through 13 and enter -0- on line 14. Filing 1040x with form 982  Yes. Filing 1040x with form 982 Subtract line 9 from line 8. Filing 1040x with form 982 10. Filing 1040x with form 982     11. Filing 1040x with form 982 Enter one-half of line 10 11. Filing 1040x with form 982     12. Filing 1040x with form 982 Refigured taxable benefits. Filing 1040x with form 982 Enter the smaller of line 2 or line 11 12. Filing 1040x with form 982     13. Filing 1040x with form 982 Enter your taxable benefits for the earlier year (or as refigured due to a previous
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Fiscal Year 2013 Enforcement and Service Results

The Fiscal Year 2013 Enforcement and Service Results tables provide details about IRS audit, collection and taxpayer service. Fiscal Year 2013 began on Oct. 1, 2012, and ended on Sept. 30, 2013.

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Page Last Reviewed or Updated: 08-Jan-2014

The Filing 1040x With Form 982

Filing 1040x with form 982 Index A Accounting method: Accrual method, Accounting Method Cash method, Accounting Method Assistance (see Tax help) B Business: Expenses, Business Expenses Start-up costs, Business Start-Up Costs Use of car, Car and Truck Expenses Use of home, Business Use of Your Home C Car and truck expenses, Car and Truck Expenses Corporation, Corporations. Filing 1040x with form 982 D Depositing taxes, Depositing Taxes Depreciation, Depreciation E Employer identification number (EIN), Employer Identification Number (EIN) Employment taxes: Defined, Employment Taxes Records to keep, Employment taxes. Filing 1040x with form 982 Estimated tax, Estimated tax. Filing 1040x with form 982 Excise taxes, Excise Taxes F Form: 1099-MISC, Form 1099-MISC. Filing 1040x with form 982 11-C, Form 11-C. Filing 1040x with form 982 1128, Changing your tax year. Filing 1040x with form 982 2290, Form 2290. Filing 1040x with form 982 720, Form 720. Filing 1040x with form 982 730, Form 730. Filing 1040x with form 982 8300, Form 8300. Filing 1040x with form 982 8829, Which form do I file? I-9, Form I-9. Filing 1040x with form 982 SS-4, Applying for an EIN. Filing 1040x with form 982 W-2, Form W-2 Wage Reporting, Form W-2. Filing 1040x with form 982 W-4, Form W-4. Filing 1040x with form 982 W-9, Other payee. Filing 1040x with form 982 FUTA tax, Federal Unemployment (FUTA) Tax H Help (see Tax help) Help from Small Business Administration, Small Business Administration I Identification numbers, Identification Numbers Income tax, Income Tax, Federal Income, Social Security, and Medicare Taxes Information returns, Information Returns Inventories, Accounting Method L Limited liability company, Limited liability company. Filing 1040x with form 982 M Medicare tax, Federal Income, Social Security, and Medicare Taxes More Information (see Tax help) More information (see Tax help) O Office in home, Business Use of Your Home P Partnership, Partnerships. Filing 1040x with form 982 Penalties, Penalties Publications (see Tax help) R Recordkeeping, Recordkeeping Records, how long to keep, How Long To Keep Records S S corporation, S corporations. Filing 1040x with form 982 Self-employment tax, Self-Employment Tax Small Business Administration, Small Business Administration Social security tax, Federal Income, Social Security, and Medicare Taxes Sole proprietorship, Sole proprietorships. Filing 1040x with form 982 Start-up costs, Business Start-Up Costs T Tax help, How to Get More Information Tax year, Tax Year Taxes: Employment, Employment Taxes Estimated, Estimated tax. Filing 1040x with form 982 Excise, Excise Taxes How to deposit, Depositing Taxes Income, Income Tax Self-employment, Self-Employment Tax Unemployment (FUTA), Federal Unemployment (FUTA) Tax Taxpayer Advocate, Taxpayer Advocate Service. Filing 1040x with form 982 TTY/TDD information, How to Get More Information U Unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax Prev  Up     Home   More Online Publications