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Free Tax Filing Online State And Federal

Free tax filing online state and federal 1. Free tax filing online state and federal   Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). Free tax filing online state and federal These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). Free tax filing online state and federal In addition, the following are subject to the tax on unrelated business income. Free tax filing online state and federal Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). Free tax filing online state and federal State and municipal colleges and universities. Free tax filing online state and federal Qualified state tuition programs. Free tax filing online state and federal Medical savings accounts (MSAs) described in section 220(d). Free tax filing online state and federal Coverdell savings accounts described in section 530. Free tax filing online state and federal U. Free tax filing online state and federal S. Free tax filing online state and federal instrumentalities. Free tax filing online state and federal   A corporation that is a U. Free tax filing online state and federal S. Free tax filing online state and federal instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. Free tax filing online state and federal Colleges and universities. Free tax filing online state and federal   Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. Free tax filing online state and federal As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). Free tax filing online state and federal   The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. Free tax filing online state and federal It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. Free tax filing online state and federal If the business activity is unrelated, the income in both instances will be subject to the tax. Free tax filing online state and federal If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. Free tax filing online state and federal Title-holding corporations. Free tax filing online state and federal   When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. Free tax filing online state and federal   Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. Free tax filing online state and federal However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. Free tax filing online state and federal Example. Free tax filing online state and federal X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. Free tax filing online state and federal During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. Free tax filing online state and federal X also receives $100,000 from source N, which is not related to A's exempt function. Free tax filing online state and federal X and A file a consolidated return for the tax year. Free tax filing online state and federal X has unrelated business income of $100,000. Free tax filing online state and federal Prev  Up  Next   Home   More Online Publications
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The Free Tax Filing Online State And Federal

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