File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

H And R Block Free Filing

2011 1040ez Form IrsE File ExtensionFree File State TaxesFile State Return OnlyTaxslayerHow Much Can I Deduct For Health Insurance On Income Taxes For 2010?File 2011 State Taxes2013 1040 Ez2011 1040ez1040z2011 Tax Form 1040 EzIrs Estimated Tax Forms 2011Filing Tax AmendmentFree Tax Usa 2012Free State Tax ProgramAmend A 2011 Tax ReturnAarp Tax FilingBlank Printable 1040ez FormTax Preparation SoftwareH R Block 2011 TaxesForm 1040x FillableTax DeadlineFree Online State TaxesIrs 1040xH&r Block 1040ezFree State Income Tax ReturnIrs Free EfileAmend A Tax ReturnFreestatetaxact.comFree Irs Tax Filing 1040ezDo My State Tax For FreeMinimum Income To File TaxesI Filed My Taxes WrongHow Do I Amend A Tax Return1040 Ez Irs2012 Federal Income Tax Forms 1040ez2010 Federal Tax FormsIrs Vita SitesFile State Tax FreeAmend 2011 Taxes

H And R Block Free Filing

H and r block free filing Publication 3402 - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP81 Notice

We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.


What you need to do

  • If you’re required to file this tax return, file immediately. We’ll apply the credit amount shown on this notice to the tax you owe and refund any overpayment to you, if you don’t owe other taxes or obligations.
  • If you’ve already filed this return and it has been over 8 weeks, send us a newly signed copy of your tax return. Be sure to attach copies of all schedules and other documents you included with your previously filed original tax return.
  • If you want the credit transferred to another tax form, tax period or tax identification number, call us at 1-800-829-0115.
  • If you don’t file your tax return or contact us, you’ll lose this credit. The Internal Revenue Code sets strict time limits for refunding or transferring credits.

You may want to

  • Call 1-800-829-3676 (1-800-TAX-FORM) to order forms and publications or visit our website, www.irs.gov, to download them.

  • Answers to common questions

    How long do I have to file a tax return to claim a refund?
    Generally, you must file a tax return within 3 years from the due date of the return (including extensions) to receive a refund of any overpayment on your account. After this statute of limitations expires, we can’t refund any overpayments.

    Where do I send my return?
    Send it to the address listed on the notice.

    What should I do if I’ve just filed my tax return?
    You don’t have to do anything if you filed your tax return within the last 8 weeks.


    Tips for next year

    File all required returns by the appropriate due date.

Page Last Reviewed or Updated: 07-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The H And R Block Free Filing

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