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How Do You File Your State Taxes For Free

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How Do You File Your State Taxes For Free

How do you file your state taxes for free Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. How do you file your state taxes for free Determine Initial Amount Step 2. How do you file your state taxes for free Total Certain Nontaxable Pensions and Benefits Step 3. How do you file your state taxes for free Determine Excess Adjusted Gross Income Step 4. How do you file your state taxes for free Determine the Total of Steps 2 and 3 Step 5. How do you file your state taxes for free Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. How do you file your state taxes for free You are a qualified individual. How do you file your state taxes for free Your income is not more than certain limits. How do you file your state taxes for free You can use Figure A and Table 1 as guides to see if you are eligible for the credit. How do you file your state taxes for free Use Figure A first to see if you are a qualified individual. How do you file your state taxes for free If you are, go to Table 1 to make sure your income is not too high to take the credit. How do you file your state taxes for free You can take the credit only if you file Form 1040 or Form 1040A. How do you file your state taxes for free You cannot take the credit if you file Form 1040EZ or Form 1040NR. How do you file your state taxes for free Qualified Individual You are a qualified individual for this credit if you are a U. How do you file your state taxes for free S. How do you file your state taxes for free citizen or resident alien, and either of the following applies. How do you file your state taxes for free You were age 65 or older at the end of 2013. How do you file your state taxes for free You were under age 65 at the end of 2013 and all three of the following statements are true. How do you file your state taxes for free You retired on permanent and total disability (explained later). How do you file your state taxes for free You received taxable disability income for 2013. How do you file your state taxes for free On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). How do you file your state taxes for free Age 65. How do you file your state taxes for free   You are considered to be age 65 on the day before your 65th birthday. How do you file your state taxes for free As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How do you file your state taxes for free U. How do you file your state taxes for free S. How do you file your state taxes for free Citizen or Resident Alien You must be a U. How do you file your state taxes for free S. How do you file your state taxes for free citizen or resident alien (or be treated as a resident alien) to take the credit. How do you file your state taxes for free Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. How do you file your state taxes for free Exceptions. How do you file your state taxes for free   You may be able to take the credit if you are a nonresident alien who is married to a U. How do you file your state taxes for free S. How do you file your state taxes for free citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. How do you file your state taxes for free S. How do you file your state taxes for free resident alien. How do you file your state taxes for free If you make that choice, both you and your spouse are taxed on your worldwide incomes. How do you file your state taxes for free   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. How do you file your state taxes for free S. How do you file your state taxes for free citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. How do you file your state taxes for free S. How do you file your state taxes for free resident alien for the entire year. How do you file your state taxes for free In that case, you may be allowed to take the credit. How do you file your state taxes for free   For information on these choices, see chapter 1 of Publication 519, U. How do you file your state taxes for free S. How do you file your state taxes for free Tax Guide for Aliens. How do you file your state taxes for free Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. How do you file your state taxes for free However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. How do you file your state taxes for free Head of household. How do you file your state taxes for free   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. How do you file your state taxes for free You file a separate return. How do you file your state taxes for free You paid more than half the cost of keeping up your home during the tax year. How do you file your state taxes for free Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. How do you file your state taxes for free (See Temporary absences under Head of Household in Publication 501. How do you file your state taxes for free ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. How do you file your state taxes for free An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. How do you file your state taxes for free You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. How do you file your state taxes for free For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. How do you file your state taxes for free Figure A. How do you file your state taxes for free Are You a Qualified Individual? Please click here for the text description of the image. How do you file your state taxes for free figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). How do you file your state taxes for free You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. How do you file your state taxes for free Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. How do you file your state taxes for free If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. How do you file your state taxes for free You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. How do you file your state taxes for free Permanent and total disability. How do you file your state taxes for free    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. How do you file your state taxes for free A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. How do you file your state taxes for free See Physician's statement , later. How do you file your state taxes for free Substantial gainful activity. How do you file your state taxes for free   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. How do you file your state taxes for free Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. How do you file your state taxes for free   Substantial gainful activity is not work you do to take care of yourself or your home. How do you file your state taxes for free It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. How do you file your state taxes for free However, doing this kind of work may show that you are able to engage in substantial gainful activity. How do you file your state taxes for free    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. How do you file your state taxes for free   The following examples illustrate the tests of substantial gainful activity. How do you file your state taxes for free Example 1. How do you file your state taxes for free Trisha, a sales clerk, retired on disability. How do you file your state taxes for free She is 53 years old and now works as a full-time babysitter for the minimum wage. How do you file your state taxes for free Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. How do you file your state taxes for free She cannot take the credit because she is able to engage in substantial gainful activity. How do you file your state taxes for free Example 2. How do you file your state taxes for free Tom, a bookkeeper, retired on disability. How do you file your state taxes for free He is 59 years old and now drives a truck for a charitable organization. How do you file your state taxes for free He sets his own hours and is not paid. How do you file your state taxes for free Duties of this nature generally are performed for pay or profit. How do you file your state taxes for free Some weeks he works 10 hours, and some weeks he works 40 hours. How do you file your state taxes for free Over the year he averages 20 hours a week. How do you file your state taxes for free The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. How do you file your state taxes for free This is true even though Tom is not paid and he sets his own hours. How do you file your state taxes for free He cannot take the credit. How do you file your state taxes for free Example 3. How do you file your state taxes for free John, who retired on disability, took a job with a former employer on a trial basis. How do you file your state taxes for free The purpose of the job was to see if John could do the work. How do you file your state taxes for free The trial period lasted for 6 months during which John was paid the minimum wage. How do you file your state taxes for free Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. How do you file your state taxes for free The activity was gainful because John was paid at least the minimum wage. How do you file your state taxes for free But the activity was not substantial because his duties were nonproductive. How do you file your state taxes for free These facts do not, by themselves, show that John is able to engage in substantial gainful activity. How do you file your state taxes for free Example 4. How do you file your state taxes for free Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. How do you file your state taxes for free Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. How do you file your state taxes for free Joan can select the time of day when she feels most fit to work. How do you file your state taxes for free Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. How do you file your state taxes for free The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. How do you file your state taxes for free Sheltered employment. How do you file your state taxes for free   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. How do you file your state taxes for free These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. How do you file your state taxes for free   Compared to commercial employment, pay is lower for sheltered employment. How do you file your state taxes for free Therefore, one usually does not look for sheltered employment if he or she can get other employment. How do you file your state taxes for free The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. How do you file your state taxes for free Physician's statement. How do you file your state taxes for free   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. How do you file your state taxes for free You can use the statement in the Instructions for Schedule R. How do you file your state taxes for free   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. How do you file your state taxes for free Veterans. How do you file your state taxes for free    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. How do you file your state taxes for free VA Form 21-0172 must be signed by a person authorized by the VA to do so. How do you file your state taxes for free You can get this form from your local VA regional office. How do you file your state taxes for free Physician's statement obtained in earlier year. How do you file your state taxes for free   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. How do you file your state taxes for free For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. How do you file your state taxes for free If you meet the required conditions, check the box on your Schedule R, Part II, line 2. How do you file your state taxes for free   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. How do you file your state taxes for free Disability income. How do you file your state taxes for free   If you are under age 65, you must also have taxable disability income to qualify for the credit. How do you file your state taxes for free Disability income must meet both of the following requirements. How do you file your state taxes for free It must be paid under your employer's accident or health plan or pension plan. How do you file your state taxes for free It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. How do you file your state taxes for free Payments that are not disability income. How do you file your state taxes for free    Any payment you receive from a plan that does not provide for disability retirement is not disability income. How do you file your state taxes for free Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. How do you file your state taxes for free    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. How do you file your state taxes for free Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. How do you file your state taxes for free Income Limits To determine if you can claim the credit, you must consider two income limits. How do you file your state taxes for free The first limit is the amount of your adjusted gross income (AGI). How do you file your state taxes for free The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. How do you file your state taxes for free The limits are shown in Table 1. How do you file your state taxes for free If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. How do you file your state taxes for free See Figuring the Credit Yourself , later. How do you file your state taxes for free Table 1. How do you file your state taxes for free Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. How do you file your state taxes for free . How do you file your state taxes for free . How do you file your state taxes for free     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. How do you file your state taxes for free . How do you file your state taxes for free . How do you file your state taxes for free   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. How do you file your state taxes for free If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. How do you file your state taxes for free Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. How do you file your state taxes for free See Figuring the Credit Yourself , next. How do you file your state taxes for free If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. How do you file your state taxes for free Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. How do you file your state taxes for free If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. How do you file your state taxes for free If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. How do you file your state taxes for free Attach Schedule R to your return. How do you file your state taxes for free Table 2. How do you file your state taxes for free Initial Amounts IF your filing status is. How do you file your state taxes for free . How do you file your state taxes for free . How do you file your state taxes for free   THEN enter on line 10 of Schedule R. How do you file your state taxes for free . How do you file your state taxes for free . How do you file your state taxes for free single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. How do you file your state taxes for free     2 Amount cannot be more than your combined taxable disability income. How do you file your state taxes for free     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. How do you file your state taxes for free   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. How do you file your state taxes for free Next, fill out Schedule R, Part III. How do you file your state taxes for free If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. How do you file your state taxes for free If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. How do you file your state taxes for free There are five steps in Part III to determine the amount of your credit. How do you file your state taxes for free Determine your initial amount (lines 10–12). How do you file your state taxes for free Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). How do you file your state taxes for free Determine your excess adjusted gross income (lines 14–17). How do you file your state taxes for free Determine the total of steps 2 and 3 (line 18). How do you file your state taxes for free Determine your credit (lines 19–22). How do you file your state taxes for free These steps are discussed in more detail next. How do you file your state taxes for free Step 1. How do you file your state taxes for free Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. How do you file your state taxes for free See Table 2. How do you file your state taxes for free Your initial amount is on line 12. How do you file your state taxes for free Initial amounts for persons under age 65. How do you file your state taxes for free   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. How do you file your state taxes for free Special rules for joint returns. How do you file your state taxes for free   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. How do you file your state taxes for free   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. How do you file your state taxes for free Step 2. How do you file your state taxes for free Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. How do you file your state taxes for free You must reduce your initial amount by these payments. How do you file your state taxes for free Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. How do you file your state taxes for free If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. How do you file your state taxes for free Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. How do you file your state taxes for free Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. How do you file your state taxes for free Nontaxable social security payments. How do you file your state taxes for free This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. How do you file your state taxes for free (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. How do you file your state taxes for free ) Nontaxable railroad retirement pension payments treated as social security. How do you file your state taxes for free This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. How do you file your state taxes for free Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). How do you file your state taxes for free (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. How do you file your state taxes for free ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. How do you file your state taxes for free (Do not include amounts that are a return of your cost of a pension or annuity. How do you file your state taxes for free These amounts do not reduce your initial amount. How do you file your state taxes for free ) You should be sure to take into account all of the nontaxable amounts you receive. How do you file your state taxes for free These amounts are verified by the IRS through information supplied by other government agencies. How do you file your state taxes for free Step 3. How do you file your state taxes for free Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. How do you file your state taxes for free Figure your excess adjusted gross income on lines 14–17. How do you file your state taxes for free You figure your excess adjusted gross income as follows. How do you file your state taxes for free Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. How do you file your state taxes for free $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. How do you file your state taxes for free Divide the result of (1) by 2. How do you file your state taxes for free Step 4. How do you file your state taxes for free Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). How do you file your state taxes for free Step 5. How do you file your state taxes for free Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. How do you file your state taxes for free 15). How do you file your state taxes for free In certain cases, the amount of your credit may be limited. How do you file your state taxes for free See Limit on credit , later. How do you file your state taxes for free Example. How do you file your state taxes for free You are 66 years old and your spouse is 64. How do you file your state taxes for free Your spouse is not disabled. How do you file your state taxes for free You file a joint return on Form 1040. How do you file your state taxes for free Your adjusted gross income is $14,630. How do you file your state taxes for free Together you received $3,200 from social security, which was nontaxable. How do you file your state taxes for free You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. How do you file your state taxes for free Initial amount (line 12) $5,000 2. How do you file your state taxes for free Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. How do you file your state taxes for free Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. How do you file your state taxes for free Add (2) and (3) (line 18) 5,515 5. How do you file your state taxes for free Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. How do you file your state taxes for free Limit on credit. How do you file your state taxes for free   The amount of credit you can claim is generally limited to the amount of your tax. How do you file your state taxes for free Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. How do you file your state taxes for free Examples The following examples illustrate the credit for the elderly or the disabled. How do you file your state taxes for free The initial amounts are taken from Table 2, earlier. How do you file your state taxes for free Example 1. How do you file your state taxes for free James Davis is 58 years old, single, and files Form 1040A. How do you file your state taxes for free In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. How do you file your state taxes for free He got the required physician's statement in 2011 and kept it with his tax records. How do you file your state taxes for free His physician signed on line B of the statement. How do you file your state taxes for free This year James checks the box in Schedule R, Part II. How do you file your state taxes for free He does not need to get another statement for 2013. How do you file your state taxes for free He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). How do you file your state taxes for free He figures the credit on Schedule R as follows: 1. How do you file your state taxes for free Initial amount   $5,000 2. How do you file your state taxes for free Taxable disability pension   11,400 3. How do you file your state taxes for free Smaller of line 1 or line 2   5,000 4. How do you file your state taxes for free Nontaxable social security  benefits $1,500     5. How do you file your state taxes for free Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. How do you file your state taxes for free Add lines 4 and 5   3,500 7. How do you file your state taxes for free Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. How do you file your state taxes for free Multiply line 7 by 15% (. How do you file your state taxes for free 15)   225 9. How do you file your state taxes for free Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. How do you file your state taxes for free Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. How do you file your state taxes for free The Schedule R for James Davis is not shown. How do you file your state taxes for free Example 2. How do you file your state taxes for free William White is 53. How do you file your state taxes for free His wife Helen is 49. How do you file your state taxes for free William had a stroke 3 years ago and retired on permanent and total disability. How do you file your state taxes for free He is still permanently and totally disabled because of the stroke. How do you file your state taxes for free In November, Helen was injured in an accident at work and retired on permanent and total disability. How do you file your state taxes for free William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. How do you file your state taxes for free Helen earned $12,500 from her job and received a taxable disability pension of $1,700. How do you file your state taxes for free Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). How do you file your state taxes for free They do not itemize deductions. How do you file your state taxes for free They do not have any amounts that would increase their standard deduction. How do you file your state taxes for free Helen's doctor completed the physician's statement in the Instructions for Schedule R. How do you file your state taxes for free Helen is not required to include the statement with their return, but she must keep it for her records. How do you file your state taxes for free William got a physician's statement for the year he had the stroke. How do you file your state taxes for free His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. How do you file your state taxes for free William has kept the physician's statement with his records. How do you file your state taxes for free He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. How do you file your state taxes for free William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. How do you file your state taxes for free They attach Schedule R to their Form 1040 and enter $41 on line 53. How do you file your state taxes for free They check box c on line 53 and enter “Sch R” on the line next to that box. How do you file your state taxes for free See their filled-in Schedule R and Helen's filled-in physician's statement, later. How do you file your state taxes for free Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. How do you file your state taxes for free A person is permanently and totally disabled if both of the following apply:   1. How do you file your state taxes for free He or she cannot engage in any substantial gainful activity because of a physical or mental condition. How do you file your state taxes for free   2. How do you file your state taxes for free A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. How do you file your state taxes for free Physician's Statement     I certify that Helen A. How do you file your state taxes for free White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. How do you file your state taxes for free If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. How do you file your state taxes for free AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. How do you file your state taxes for free Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. How do you file your state taxes for free Doctor 1900 Green St. How do you file your state taxes for free , Hometown, MD 20000         This image is too large to be displayed in the current screen. How do you file your state taxes for free Please click the link to view the image. How do you file your state taxes for free Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. How do you file your state taxes for free Please click the link to view the image. How do you file your state taxes for free Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. How do you file your state taxes for free Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. How do you file your state taxes for free Free help with your tax return. How do you file your state taxes for free   Free help in preparing your return is available nationwide from IRS-certified volunteers. How do you file your state taxes for free The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. How do you file your state taxes for free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How do you file your state taxes for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How do you file your state taxes for free Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. How do you file your state taxes for free To find the nearest VITA or TCE site, visit IRS. How do you file your state taxes for free gov or call 1-800-906-9887. How do you file your state taxes for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. How do you file your state taxes for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. How do you file your state taxes for free aarp. How do you file your state taxes for free org/money/taxaide or call 1-888-227-7669. How do you file your state taxes for free   For more information on these programs, go to IRS. How do you file your state taxes for free gov and enter “VITA” in the search box. How do you file your state taxes for free Internet. How do you file your state taxes for free IRS. How do you file your state taxes for free gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. How do you file your state taxes for free Apply for an Employer Identification Number (EIN). How do you file your state taxes for free Go to IRS. How do you file your state taxes for free gov and enter Apply for an EIN in the search box. How do you file your state taxes for free Request an Electronic Filing PIN by going to IRS. How do you file your state taxes for free gov and entering Electronic Filing PIN in the search box. How do you file your state taxes for free Check the status of your 2013 refund with Where's My Refund? Go to IRS. How do you file your state taxes for free gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. How do you file your state taxes for free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How do you file your state taxes for free Check the status of your amended return. How do you file your state taxes for free Go to IRS. How do you file your state taxes for free gov and enter Where's My Amended Return in the search box. How do you file your state taxes for free Download forms, instructions, and publications, including some accessible versions. How do you file your state taxes for free Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. How do you file your state taxes for free gov or IRS2Go. How do you file your state taxes for free Tax return and tax account transcripts are generally available for the current year and past three years. How do you file your state taxes for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. How do you file your state taxes for free gov. How do you file your state taxes for free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How do you file your state taxes for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How do you file your state taxes for free gov. How do you file your state taxes for free Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. How do you file your state taxes for free gov or IRS2Go. How do you file your state taxes for free Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. How do you file your state taxes for free An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. How do you file your state taxes for free Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. How do you file your state taxes for free If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. How do you file your state taxes for free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How do you file your state taxes for free Locate the nearest volunteer help site with the VITA Locator Tool on IRS. How do you file your state taxes for free gov. How do you file your state taxes for free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How do you file your state taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How do you file your state taxes for free Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. How do you file your state taxes for free AARP offers the Tax-Aide counseling program as part of the TCE program. How do you file your state taxes for free Visit AARP's website to find the nearest Tax-Aide location. How do you file your state taxes for free Research your tax questions. How do you file your state taxes for free Search publications and instructions by topic or keyword. How do you file your state taxes for free Read the Internal Revenue Code, regulations, or other official guidance. How do you file your state taxes for free Read Internal Revenue Bulletins. How do you file your state taxes for free Sign up to receive local and national tax news by email. How do you file your state taxes for free Phone. How do you file your state taxes for free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How do you file your state taxes for free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. How do you file your state taxes for free Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How do you file your state taxes for free Call to locate the nearest volunteer help site, 1-800-906-9887. How do you file your state taxes for free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How do you file your state taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How do you file your state taxes for free Most VITA and TCE sites offer free electronic filing. How do you file your state taxes for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How do you file your state taxes for free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How do you file your state taxes for free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. How do you file your state taxes for free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. How do you file your state taxes for free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How do you file your state taxes for free Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How do you file your state taxes for free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How do you file your state taxes for free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. How do you file your state taxes for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How do you file your state taxes for free Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). How do you file your state taxes for free You should receive your order within 10 business days. How do you file your state taxes for free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. How do you file your state taxes for free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. How do you file your state taxes for free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. How do you file your state taxes for free Call to ask tax questions, 1-800-829-1040. How do you file your state taxes for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How do you file your state taxes for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How do you file your state taxes for free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. How do you file your state taxes for free gsa. How do you file your state taxes for free gov/fedrelay. How do you file your state taxes for free Walk-in. How do you file your state taxes for free You can find a selection of forms, publications and services — in-person, face-to-face. How do you file your state taxes for free Products. How do you file your state taxes for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How do you file your state taxes for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How do you file your state taxes for free Services. How do you file your state taxes for free You can walk in to your local TAC most business days for personal, face-to-face tax help. How do you file your state taxes for free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How do you file your state taxes for free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. How do you file your state taxes for free No appointment is necessary—just walk in. How do you file your state taxes for free Before visiting, check www. How do you file your state taxes for free irs. How do you file your state taxes for free gov/localcontacts for hours of operation and services provided. How do you file your state taxes for free Mail. How do you file your state taxes for free You can send your order for forms, instructions, and publications to the address below. How do you file your state taxes for free You should receive a response within 10 business days after your request is received. How do you file your state taxes for free  Internal Revenue Service 1201 N. How do you file your state taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. How do you file your state taxes for free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How do you file your state taxes for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How do you file your state taxes for free What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. How do you file your state taxes for free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How do you file your state taxes for free You face (or your business is facing) an immediate threat of adverse action. How do you file your state taxes for free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How do you file your state taxes for free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How do you file your state taxes for free Here's why we can help: TAS is an independent organization within the IRS. How do you file your state taxes for free Our advocates know how to work with the IRS. How do you file your state taxes for free Our services are free and tailored to meet your needs. How do you file your state taxes for free We have offices in every state, the District of Columbia, and Puerto Rico. How do you file your state taxes for free How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. How do you file your state taxes for free irs. How do you file your state taxes for free gov/advocate, or call us toll-free at 1-877-777-4778. How do you file your state taxes for free How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How do you file your state taxes for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How do you file your state taxes for free irs. How do you file your state taxes for free gov/sams. How do you file your state taxes for free Low Income Taxpayer Clinics. How do you file your state taxes for free   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. How do you file your state taxes for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How do you file your state taxes for free Visit www. How do you file your state taxes for free TaxpayerAdvocate. How do you file your state taxes for free irs. How do you file your state taxes for free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. How do you file your state taxes for free Prev  Up  Next   Home   More Online Publications
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The How Do You File Your State Taxes For Free

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