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Free Tax Filing For State And Federal

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Free Tax Filing For State And Federal

Free tax filing for state and federal Publication 575 - Introductory Material Table of Contents What's New Reminders IntroductionThe General Rule. Free tax filing for state and federal Individual retirement arrangements (IRAs). Free tax filing for state and federal Civil service retirement benefits. Free tax filing for state and federal Social security and equivalent tier 1 railroad retirement benefits. Free tax filing for state and federal Tax-sheltered annuity plans (403(b) plans). Free tax filing for state and federal Ordering forms and publications. Free tax filing for state and federal Tax questions. Free tax filing for state and federal Useful Items - You may want to see: What's New For purposes of the net investment income tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). Free tax filing for state and federal However, these distributions are taken into account when determining the modified adjusted gross income threshold. Free tax filing for state and federal Distributions from a nonqualified retirement plan are included in net investment income. Free tax filing for state and federal See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. Free tax filing for state and federal Reminders Future developments. Free tax filing for state and federal  For the latest information about developments related to Publication 575, such as legislation enacted after it was published, go to www. Free tax filing for state and federal irs. Free tax filing for state and federal gov/pub575. Free tax filing for state and federal In-plan Roth rollovers. Free tax filing for state and federal   Starting in 2013, the American Taxpayer Relief Act of 2012 expanded the rules for in-plan Roth rollovers to include more taxpayers. Free tax filing for state and federal For more information, see In-plan Roth rollovers under Rollovers, discussed later. Free tax filing for state and federal Photographs of missing children. Free tax filing for state and federal  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax filing for state and federal Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax filing for state and federal You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free tax filing for state and federal Introduction This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return. Free tax filing for state and federal How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) that are paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity). Free tax filing for state and federal What is covered in this publication?   This publication contains information that you need to understand the following topics. Free tax filing for state and federal How to figure the tax-free part of periodic payments under a pension or annuity plan, including using a simple worksheet for payments under a qualified plan. Free tax filing for state and federal How to figure the tax-free part of nonperiodic payments from qualified and nonqualified plans, and how to use the optional methods to figure the tax on lump-sum distributions from pension, stock bonus, and profit-sharing plans. Free tax filing for state and federal How to roll over certain distributions from a retirement plan into another retirement plan or IRA. Free tax filing for state and federal How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them. Free tax filing for state and federal How to report railroad retirement benefits. Free tax filing for state and federal When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation). Free tax filing for state and federal For additional information on how to report pension or annuity payments on your federal income tax return, be sure to review the instructions on the back of Copies B, C, and 2 of the Form 1099-R that you received and the instructions for Form 1040, lines 16a and 16b (Form 1040A, lines 12a and 12b or Form 1040NR, lines 17a and 17b). Free tax filing for state and federal A “corrected” Form 1099-R replaces the corresponding original Form 1099-R if the original Form 1099-R contained an error. Free tax filing for state and federal Make sure you use the amounts shown on the corrected Form 1099-R when reporting information on your tax return. Free tax filing for state and federal What is not covered in this publication?   The following topics are not discussed in this publication. Free tax filing for state and federal The General Rule. Free tax filing for state and federal   This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans (including commercial annuities). Free tax filing for state and federal For a qualified plan, you generally cannot use the General Rule unless your annuity starting date is before November 19, 1996. Free tax filing for state and federal Although this publication will help you determine whether you can use the General Rule, it will not help you use it to determine the tax treatment of your pension or annuity income. Free tax filing for state and federal For that and other information on the General Rule, see Publication 939, General Rule for Pensions and Annuities. Free tax filing for state and federal Individual retirement arrangements (IRAs). Free tax filing for state and federal   Information on the tax treatment of amounts you receive from an IRA is in Publication 590, Individual Retirement Arrangements (IRAs). Free tax filing for state and federal Civil service retirement benefits. Free tax filing for state and federal   If you are retired from the federal government (regular, phased, or disability retirement) or are the survivor or beneficiary of a federal employee or retiree who died, get Publication 721, Tax Guide to U. Free tax filing for state and federal S. Free tax filing for state and federal Civil Service Retirement Benefits. Free tax filing for state and federal Publication 721 covers the tax treatment of federal retirement benefits, primarily those paid under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Free tax filing for state and federal It also covers benefits paid from the Thrift Savings Plan (TSP). Free tax filing for state and federal Social security and equivalent tier 1 railroad retirement benefits. Free tax filing for state and federal   For information about the tax treatment of these benefits, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Free tax filing for state and federal However, this publication (575) covers the tax treatment of the non-social security equivalent benefit portion of tier 1 railroad retirement benefits, tier 2 benefits, vested dual benefits, and supplemental annuity benefits paid by the U. Free tax filing for state and federal S. Free tax filing for state and federal Railroad Retirement Board. Free tax filing for state and federal Tax-sheltered annuity plans (403(b) plans). Free tax filing for state and federal   If you work for a public school or certain tax-exempt organizations, you may be eligible to participate in a 403(b) retirement plan offered by your employer. Free tax filing for state and federal Although this publication covers the treatment of benefits under 403(b) plans and discusses in-plan Roth rollovers from 403(b) plans to designated Roth accounts, it does not cover other tax provisions that apply to these plans. Free tax filing for state and federal For that and other information on 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations. Free tax filing for state and federal Comments and suggestions. Free tax filing for state and federal   We welcome your comments about this publication and your suggestions for future editions. Free tax filing for state and federal   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax filing for state and federal NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax filing for state and federal Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax filing for state and federal   You can send your comments from www. Free tax filing for state and federal irs. Free tax filing for state and federal gov/formspubs/. Free tax filing for state and federal Click on “More Information” and then on “Comment on Tax Forms and Publications. Free tax filing for state and federal ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free tax filing for state and federal Ordering forms and publications. Free tax filing for state and federal   Visit www. Free tax filing for state and federal irs. Free tax filing for state and federal gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free tax filing for state and federal Internal Revenue Service 1201 N. Free tax filing for state and federal Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax filing for state and federal   If you have a tax question, check the information available on IRS. Free tax filing for state and federal gov or call 1-800-829-1040. Free tax filing for state and federal We cannot answer tax questions sent to either of the above addresses. Free tax filing for state and federal Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Free tax filing for state and federal S. Free tax filing for state and federal Civil Service Retirement Benefits 915 Social Security and Equivalent Railroad Retirement Benefits 939 General Rule for Pensions and Annuities Form (and Instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free tax filing for state and federal 4972 Tax on Lump-Sum Distributions 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Free tax filing for state and federal Prev  Up  Next   Home   More Online Publications
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Government Jobs

Search and apply for federal, state, and local government jobs.

People get jobs in the federal government in the same way that they get most jobs in the private industry: by finding job openings and submitting a resume or job application. You can research and apply for government jobs online with a resume. However, while the process is now very similar to that in private industry, there are still significant differences due to the many laws, executive orders, and regulations that govern federal and state employment.

USAJOBS.gov can help you find out how federal jobs are filled; learn more about the hiring reform; find tips for your resume, application, and interview; and how to apply for federal jobs. Most federal jobs are listed on USAJOBS; however, some excepted service agencies, such U. S. Department of State for Foreign Service Officers, post jobs independently on their own website or elsewhere. If you’d like to work for a specific agency, do a targeted search of their job sections and employment information pages.

Federal Government Jobs

  • USAJOBS.gov: Official Federal Job Site
    USAJOBS is the official job site for the U.S. federal government, and is operated by the U.S. Office of Personnel Management. Most federal civilian jobs—with the exception of jobs in the federal judiciary—are posted on USAJOBS.
  • Search for Jobs
    The federal government has thousands of job openings at any given time. Use Advanced Search to narrow your search by job title, agency, location, and other criteria.
  • Apply for Jobs
    Each vacancy announcement has unique application requirements. If you've determined that you qualify for a position, review the "How to Apply" section of the job announcement. Some positions seek electronic applications while others accept applications by mail.
  • Citizenship
    U.S. citizenship is required for most federal jobs. Some agencies hire non-citizens through special hiring procedures. Contact agencies directly to inquire about positions for non-citizens.
  • Security Clearance
    Some jobs with the federal government require a security clearance; however, the government will not request or pay for a background investigation until you are offered a position that requires a clearance.
  • FAQs, Tutorials, and Other Help
    Find answers to questions about the federal pay scale, the meaning of terms like "series," "grade," "status candidate," and more.

State Job Banks

  • State Job Banks
    Search the state job banks on CareerOneStop, a U.S. Department of Labor-sponsored site for job seekers.

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The Free Tax Filing For State And Federal

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