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H&r Block Military

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H&r Block Military

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

Logos and information you can use when linking to USA.gov

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Text to Describe USA.gov

Short Version: USA.gov is the U.S. government's official web portal to all federal, state, and local government web resources and services.


Long version: USA.gov is the U.S. government's official web portal to all federal, state, and local government web resources and services. As the catalyst for a growing electronic government, USA.gov helps citizens navigate through government red tape. At USA.gov, you can apply for benefits online, contact a government agency, or use the Internet's most comprehensive search of government websites—all from one easy location.

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The H&r Block Military

H&r block military Index A Assistance (see Help) C Casualty and theft losses, Casualty and Theft Losses Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. H&r block military Credits: Employee retention, Employee Retention Credit D Demolition costs, Demolition and Clean-up Costs Depreciation: Qualified recovery assistance property, Qualified recovery assistance property. H&r block military Special allowance, Special Depreciation Allowance Disaster area: May 4, 2007 storms and tornadoes, Kansas Disaster Area Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified recovery assistance, Qualified recovery assistance distribution. H&r block military Repayment of, Repayment of Qualified Recovery Assistance Distributions Taxation of, Taxation of Qualified Recovery Assistance Distributions E Eligible retirement plan, Eligible retirement plan. H&r block military Employee retention credit, Employee Retention Credit F Free tax services, How To Get Tax Help H Help: How to get, How To Get Tax Help Phone number, How To Get Tax Help Special IRS assistance, How To Get Tax Help Website, How To Get Tax Help I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans K Kansas disaster area, Kansas Disaster Area M More information (see Tax help) N Net operating losses, Net Operating Losses P Publications (see Tax help) Q Qualified recovery assistance distribution, Qualified recovery assistance distribution. H&r block military Qualified recovery assistance loss, Qualified recovery assistance loss. H&r block military R Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. H&r block military Retirement plans, IRAs and Other Retirement Plans S Section 179 deduction, Increased Section 179 Deduction Storms and tornadoes, Storms and Tornadoes T Tax help, How To Get Tax Help (see Help) Tax return: Request for copy, Request for copy of tax return. H&r block military Request for transcript, Request for transcript of tax return. H&r block military Taxpayer Advocate, Contacting your Taxpayer Advocate. H&r block military Theft losses, Casualty and Theft Losses Transcript of tax return, request for, Request for transcript of tax return. H&r block military TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications