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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

How To File An Amendment On Taxes

Amend My 2011 TaxesWhere To File Your State Taxes For Free2011 Taxact OnlineH&r Block Free Tax FileTurbo Tax Military DiscountH And R Block Free Tax FilingFiling 1040nr1040 Ez For 2011H R Block 2011 Taxes2011 Online Tax ReturnEz Form 2014Mypay Com2010 Tax2011 Federal Tax Forms And Instructions2012 Tax Forms 1040 EzHow To Do A 1040x Form2011 Tax Act Deluxe Unlock CodeFile Tax Extension Electronically For FreeCan I Efile Form 1040xFree Efile For 2011 Federal Taxes2013 Federal Tax Forms 1040ezForm 1040ez 2013How Much Does It Cost To Amend A Tax ReturnForm1040ezHow To File For 2012 TaxesMichigan Tax Forms 1040ezFile A Tax ExtensionAmended Tax Returns More:label_amended_20tax_20returns More:taxesState Income Tax Return2011 Ez Tax FormFile State Taxes Online Free2012 Tax Forms IrsFree Federal And State Tax Filing 2013Free E File State And Federal TaxesHow Do I File An Amended Tax Return For 20101040ez Forms 2012Income Tax Forms 20101040x Amended ReturnFree Turbo Tax 2013Free State Taxes File

How To File An Amendment On Taxes

How to file an amendment on taxes Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. How to file an amendment on taxes Ordering forms and publications. How to file an amendment on taxes Tax questions. How to file an amendment on taxes All material in this publication may be reprinted freely. How to file an amendment on taxes A citation to Your Federal Income Tax (2013) would be appropriate. How to file an amendment on taxes The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. How to file an amendment on taxes However, the information given does not cover every situation and is not intended to replace the law or change its meaning. How to file an amendment on taxes This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. How to file an amendment on taxes Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. How to file an amendment on taxes All taxpayers have important rights when working with the IRS. How to file an amendment on taxes These rights are described in Your Rights as a Taxpayer in the back of this publication. How to file an amendment on taxes What's New This section summarizes important tax changes that took effect in 2013. How to file an amendment on taxes Most of these changes are discussed in more detail throughout this publication. How to file an amendment on taxes Future developments. How to file an amendment on taxes  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. How to file an amendment on taxes irs. How to file an amendment on taxes gov/pub17. How to file an amendment on taxes Additional Medicare Tax. How to file an amendment on taxes  Beginning in 2013, a 0. How to file an amendment on taxes 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. How to file an amendment on taxes See Form 8959 and its instructions. How to file an amendment on taxes Net Investment Income Tax. How to file an amendment on taxes  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). How to file an amendment on taxes The NIIT is 3. How to file an amendment on taxes 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. How to file an amendment on taxes See Form 8960 and its instructions. How to file an amendment on taxes Change in tax rates. How to file an amendment on taxes  The highest tax rate is 39. How to file an amendment on taxes 6%. How to file an amendment on taxes For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. How to file an amendment on taxes Tax rate on net capital gain and qualified dividends. How to file an amendment on taxes  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. How to file an amendment on taxes See chapter 16. How to file an amendment on taxes Medical and dental expenses. How to file an amendment on taxes  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. How to file an amendment on taxes 5% if either you or your spouse is age 65 or older). How to file an amendment on taxes See chapter 21. How to file an amendment on taxes Personal exemption amount increased for certain taxpayers. How to file an amendment on taxes  Your personal exemption is increased to $3,900. How to file an amendment on taxes But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. How to file an amendment on taxes See chapter 3. How to file an amendment on taxes Limit on itemized deductions. How to file an amendment on taxes  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. How to file an amendment on taxes See chapter 29. How to file an amendment on taxes Same-sex marriages. How to file an amendment on taxes  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. How to file an amendment on taxes See chapter 2. How to file an amendment on taxes If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. How to file an amendment on taxes For details on filing amended returns, see chapter 1. How to file an amendment on taxes Health flexible spending arrangements (FSAs). How to file an amendment on taxes  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. How to file an amendment on taxes See chapter 5. How to file an amendment on taxes Expiring credits. How to file an amendment on taxes  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. How to file an amendment on taxes You cannot claim either one on your 2013 return. How to file an amendment on taxes See chapter 37. How to file an amendment on taxes Ponzi-type investment schemes. How to file an amendment on taxes  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. How to file an amendment on taxes See chapter 25. How to file an amendment on taxes Home office deduction simplified method. How to file an amendment on taxes  If you can take a home office deduction, you may be able to use a simplified method to figure it. How to file an amendment on taxes See Publication 587. How to file an amendment on taxes Standard mileage rates. How to file an amendment on taxes  The 2013 rate for business use of your car is increased to 56½ cents a mile. How to file an amendment on taxes See chapter 26. How to file an amendment on taxes The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. How to file an amendment on taxes See chapter 21. How to file an amendment on taxes The 2013 rate for use of your car to move is increased to 24 cents a mile. How to file an amendment on taxes See Publication 521, Moving Expenses. How to file an amendment on taxes Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. How to file an amendment on taxes Many of these items are explained in more detail later in this publication. How to file an amendment on taxes Enter your social security number (SSN). How to file an amendment on taxes  Enter your SSN in the space provided on your tax form. How to file an amendment on taxes If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. How to file an amendment on taxes See chapter 1. How to file an amendment on taxes Secure your tax records from identity theft. How to file an amendment on taxes  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. How to file an amendment on taxes An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. How to file an amendment on taxes For more information about identity theft and how to reduce your risk from it, see chapter 1. How to file an amendment on taxes Taxpayer identification numbers. How to file an amendment on taxes  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. How to file an amendment on taxes This applies even if the person was born in 2013. How to file an amendment on taxes Generally, this number is the person's social security number (SSN). How to file an amendment on taxes See chapter 1. How to file an amendment on taxes Foreign source income. How to file an amendment on taxes  If you are a U. How to file an amendment on taxes S. How to file an amendment on taxes citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. How to file an amendment on taxes S. How to file an amendment on taxes law. How to file an amendment on taxes This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. How to file an amendment on taxes This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). How to file an amendment on taxes If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. How to file an amendment on taxes For details, see Publication 54, Tax Guide for U. How to file an amendment on taxes S. How to file an amendment on taxes Citizens and Resident Aliens Abroad. How to file an amendment on taxes Foreign financial assets. How to file an amendment on taxes  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. How to file an amendment on taxes Check www. How to file an amendment on taxes IRS. How to file an amendment on taxes gov/form8938 for details. How to file an amendment on taxes Automatic 6-month extension to file tax return. How to file an amendment on taxes  You can use Form 4868, Application for Automatic Extension of Time To File U. How to file an amendment on taxes S. How to file an amendment on taxes Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. How to file an amendment on taxes See chapter 1. How to file an amendment on taxes Include your phone number on your return. How to file an amendment on taxes  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. How to file an amendment on taxes Please enter your daytime telephone number on your tax form next to your signature and occupation. How to file an amendment on taxes If you are filing a joint return, you can enter either your or your spouse's daytime phone number. How to file an amendment on taxes Payment of taxes. How to file an amendment on taxes   You can pay your taxes online, by phone, or by check or money order. How to file an amendment on taxes You can make a direct transfer from your bank account or use a credit or debit card. How to file an amendment on taxes If you e-file, you can schedule an electronic payment. How to file an amendment on taxes See chapter 1. How to file an amendment on taxes Faster ways to file your return. How to file an amendment on taxes  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. How to file an amendment on taxes You can use IRS e-file (electronic filing). How to file an amendment on taxes See chapter 1. How to file an amendment on taxes Free electronic filing. How to file an amendment on taxes  You may be able to file your 2013 taxes online for free. How to file an amendment on taxes See chapter 1. How to file an amendment on taxes Change of address. How to file an amendment on taxes  If you change your address, you should notify the IRS. How to file an amendment on taxes See Change of Address in chapter 1. How to file an amendment on taxes Refund on a late filed return. How to file an amendment on taxes  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. How to file an amendment on taxes See chapter 1. How to file an amendment on taxes Frivolous tax returns. How to file an amendment on taxes  The IRS has published a list of positions that are identified as frivolous. How to file an amendment on taxes The penalty for filing a frivolous tax return is $5,000. How to file an amendment on taxes See chapter 1. How to file an amendment on taxes Filing erroneous claim for refund or credit. How to file an amendment on taxes  You may have to pay a penalty if you file an erroneous claim for refund or credit. How to file an amendment on taxes See chapter 1. How to file an amendment on taxes Privacy Act and paperwork reduction information. How to file an amendment on taxes   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. How to file an amendment on taxes A complete statement on this subject can be found in your tax form instructions. How to file an amendment on taxes Customer service for taxpayers. How to file an amendment on taxes  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. How to file an amendment on taxes See How To Get Tax Help in the back of this publication. How to file an amendment on taxes Preparer e-file mandate. How to file an amendment on taxes  Most paid preparers must e-file returns they prepare and file. How to file an amendment on taxes Your preparer may make you aware of this requirement and the options available to you. How to file an amendment on taxes Treasury Inspector General for Tax Administration. How to file an amendment on taxes   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). How to file an amendment on taxes You can remain anonymous. How to file an amendment on taxes Photographs of missing children. How to file an amendment on taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file an amendment on taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file an amendment on taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file an amendment on taxes Introduction This publication covers the general rules for filing a federal income tax return. How to file an amendment on taxes It supplements the information contained in your tax form instructions. How to file an amendment on taxes It explains the tax law to make sure you pay only the tax you owe and no more. How to file an amendment on taxes How this publication is arranged. How to file an amendment on taxes   This publication closely follows Form 1040, U. How to file an amendment on taxes S. How to file an amendment on taxes Individual Income Tax Return. How to file an amendment on taxes It is divided into six parts which cover different sections of Form 1040. How to file an amendment on taxes Each part is further divided into chapters which generally discuss one line of the form. How to file an amendment on taxes Do not worry if you file Form 1040A or Form 1040EZ. How to file an amendment on taxes Anything included on a line of either of these forms is also included on Form 1040. How to file an amendment on taxes   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. How to file an amendment on taxes What is in this publication. How to file an amendment on taxes   The publication begins with the rules for filing a tax return. How to file an amendment on taxes It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. How to file an amendment on taxes It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. How to file an amendment on taxes The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. How to file an amendment on taxes   Throughout the publication are examples showing how the tax law applies in typical situations. How to file an amendment on taxes Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. How to file an amendment on taxes   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. How to file an amendment on taxes References to those other publications are provided for your information. How to file an amendment on taxes Icons. How to file an amendment on taxes   Small graphic symbols, or icons, are used to draw your attention to special information. How to file an amendment on taxes See Table 1 later for an explanation of each icon used in this publication. How to file an amendment on taxes What is not covered in this publication. How to file an amendment on taxes   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. How to file an amendment on taxes This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). How to file an amendment on taxes   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. How to file an amendment on taxes Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). How to file an amendment on taxes Publication 535, Business Expenses. How to file an amendment on taxes Publication 587, Business Use of Your Home (Including Use by Daycare Providers). How to file an amendment on taxes Help from the IRS. How to file an amendment on taxes   There are many ways you can get help from the IRS. How to file an amendment on taxes These are explained under How To Get Tax Help in the back of this publication. How to file an amendment on taxes Comments and suggestions. How to file an amendment on taxes   We welcome your comments about this publication and your suggestions for future editions. How to file an amendment on taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file an amendment on taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file an amendment on taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file an amendment on taxes   You can send your comments from www. How to file an amendment on taxes irs. How to file an amendment on taxes gov/formspubs/. How to file an amendment on taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. How to file an amendment on taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file an amendment on taxes Ordering forms and publications. How to file an amendment on taxes   Visit www. How to file an amendment on taxes irs. How to file an amendment on taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file an amendment on taxes Internal Revenue Service 1201 N. How to file an amendment on taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file an amendment on taxes   If you have a tax question, check the information available on IRS. How to file an amendment on taxes gov or call 1-800-829-1040. How to file an amendment on taxes We cannot answer tax questions sent to either of the above addresses. How to file an amendment on taxes IRS mission. How to file an amendment on taxes   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. How to file an amendment on taxes Table 1. How to file an amendment on taxes Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. How to file an amendment on taxes An Internet site or an email address. How to file an amendment on taxes An address you may need. How to file an amendment on taxes Items you should keep in your personal records. How to file an amendment on taxes Items you may need to figure or a worksheet you may need to complete and keep for your records. How to file an amendment on taxes An important phone number. How to file an amendment on taxes Helpful information you may need. How to file an amendment on taxes Prev  Up  Next   Home   More Online Publications
Español

National Runaway Switchboard (NRS)

The mission of the National Runaway Switchboard (NRS) is to help keep America? runaway and at-risk youth safe and off the streets. The organization serves as the federally designated national communication system for runaway and homeless youth.

Contact the Agency or Department

Website: National Runaway Switchboard (NRS)

E-mail:

Address: 3080 N. Lincoln Ave.
Chicago, IL 60657

Phone Number: 773-880-9860

Toll-free: 1-800-786-2929 (24 hrs./7 days a week)

The How To File An Amendment On Taxes

How to file an amendment on taxes Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. How to file an amendment on taxes Exemption from withholding. How to file an amendment on taxes How To Report Your Benefits How Much Is Taxable?Examples Lump-Sum ElectionExample Deductions Related to Your BenefitsRepayments More Than Gross Benefits Worksheets AppendixForm SSA-1099, Social Security Benefit Statement 2013 Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) How To Get Tax HelpLow Income Taxpayer Clinics Are Any of Your Benefits Taxable? To find out whether any of your benefits shown on Forms SSA-1099 and RRB-1099 may be taxable, compare the base amount (explained later) for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. How to file an amendment on taxes When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. How to file an amendment on taxes S. How to file an amendment on taxes 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 to file an amendment on taxes Children's benefits. How to file an amendment on taxes   The rules in this publication apply to benefits received by children. How to file an amendment on taxes See Who is taxed , later. How to file an amendment on taxes The SSA issues Form SSA-1099 and Form SSA-1042S. How to file an amendment on taxes The RRB issues Form RRB-1099 and Form RRB-1042S. How to file an amendment on taxes These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. How to file an amendment on taxes You may receive more than one of these forms for the same tax year. How to file an amendment on taxes See the Appendix at the end of this publication for more information. How to file an amendment on taxes Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. How to file an amendment on taxes The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. How to file an amendment on taxes A corrected Form RRB-1099 or Form RRB-1042S is indicated as “CORRECTED” and replaces the corresponding original Form RRB-1099 or Form RRB-1042S. How to file an amendment on taxes You must use the latest corrected Form RRB-1099 or Form RRB-1042S you received and any original Form RRB-1099 or Form RRB-1042S that the RRB has not corrected when you determine what amounts to report on your tax return. How to file an amendment on taxes Figuring total income. How to file an amendment on taxes   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. How to file an amendment on taxes If the total is more than your base amount, part of your benefits may be taxable. How to file an amendment on taxes   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 to file an amendment on taxes 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 to file an amendment on taxes 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 to file an amendment on taxes 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 to file an amendment on taxes Base amount. How to file an amendment on taxes   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 to file an amendment on taxes Worksheet A. How to file an amendment on taxes   You can use Worksheet A to figure the amount of income to compare with your base amount. How to file an amendment on taxes This is a quick way to check whether some of your benefits may be taxable. How to file an amendment on taxes     Worksheet A. How to file an amendment on taxes A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. How to file an amendment on taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How to file an amendment on taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How to file an amendment on taxes (If you received more than one form, combine the amounts from box 5 and enter the total. How to file an amendment on taxes ) A. How to file an amendment on taxes   Note. How to file an amendment on taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. How to file an amendment on taxes B. How to file an amendment on taxes Enter one-half of the amount on line A B. How to file an amendment on taxes   C. How to file an amendment on taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How to file an amendment on taxes   D. How to file an amendment on taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. How to file an amendment on taxes   E. How to file an amendment on taxes Add lines B, C, and D E. How to file an amendment on taxes   Note. How to file an amendment on taxes Compare the amount on line E to your base amount for your filing status. How to file an amendment on taxes 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 to file an amendment on taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. How to file an amendment on taxes You need to complete Worksheet 1, shown later. How to file an amendment on taxes 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 to file an amendment on taxes   Example. How to file an amendment on taxes 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 to file an amendment on taxes In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. How to file an amendment on taxes Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. How to file an amendment on taxes You also received a taxable pension of $22,800 and interest income of $500. How to file an amendment on taxes You did not have any tax-exempt interest income. How to file an amendment on taxes Your benefits are not taxable for 2013 because your income, as figured in Worksheet A below, is not more than your base amount ($32,000) for married filing jointly. How to file an amendment on taxes   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 to file an amendment on taxes     Filled-in Worksheet A. How to file an amendment on taxes A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. How to file an amendment on taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How to file an amendment on taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How to file an amendment on taxes (If you received more than one form, combine the amounts from box 5 and enter the total. How to file an amendment on taxes ) A. How to file an amendment on taxes $11,000 Note. How to file an amendment on taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. How to file an amendment on taxes B. How to file an amendment on taxes Enter one-half of the amount on line A B. How to file an amendment on taxes 5,500 C. How to file an amendment on taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How to file an amendment on taxes 23,300 D. How to file an amendment on taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. How to file an amendment on taxes -0- E. How to file an amendment on taxes Add lines B, C, and D E. How to file an amendment on taxes $28,800 Note. How to file an amendment on taxes Compare the amount on line E to your base amount for your filing status. How to file an amendment on taxes 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 to file an amendment on taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. How to file an amendment on taxes You need to complete Worksheet 1, shown later. How to file an amendment on taxes 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 to file an amendment on taxes   Who is taxed. How to file an amendment on taxes   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 to file an amendment on taxes 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 to file an amendment on taxes 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 to file an amendment on taxes Repayment of benefits. How to file an amendment on taxes   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. How to file an amendment on taxes It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. How to file an amendment on taxes If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. How to file an amendment on taxes   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. How to file an amendment on taxes Your repayments are shown in box 4. How to file an amendment on taxes The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). How to file an amendment on taxes Use the amount in box 5 to figure whether any of your benefits are taxable. How to file an amendment on taxes Example. How to file an amendment on taxes In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. How to file an amendment on taxes In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. How to file an amendment on taxes During 2013, you repaid $500 to SSA. How to file an amendment on taxes The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). How to file an amendment on taxes The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). How to file an amendment on taxes Tax withholding and estimated tax. How to file an amendment on taxes   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 to file an amendment on taxes If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. How to file an amendment on taxes   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 to file an amendment on taxes For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. How to file an amendment on taxes U. How to file an amendment on taxes S. How to file an amendment on taxes citizens residing abroad. How to file an amendment on taxes   U. How to file an amendment on taxes S. How to file an amendment on taxes citizens who are residents of the following countries are exempt from U. How to file an amendment on taxes S. How to file an amendment on taxes tax on their benefits. How to file an amendment on taxes Canada. How to file an amendment on taxes Egypt. How to file an amendment on taxes Germany. How to file an amendment on taxes Ireland. How to file an amendment on taxes Israel. How to file an amendment on taxes Italy. How to file an amendment on taxes (You must also be a citizen of Italy for the exemption to apply. How to file an amendment on taxes ) Romania. How to file an amendment on taxes United Kingdom. How to file an amendment on taxes   The SSA will not withhold U. How to file an amendment on taxes S. How to file an amendment on taxes tax from your benefits if you are a U. How to file an amendment on taxes S. How to file an amendment on taxes citizen. How to file an amendment on taxes   The RRB will withhold U. How to file an amendment on taxes S. How to file an amendment on taxes tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. How to file an amendment on taxes If you do not file Form RRB-1001, the RRB will consider you a nonresident alien and withhold tax from your railroad retirement benefits at a 30% rate. How to file an amendment on taxes Contact the RRB to get this form. How to file an amendment on taxes Lawful permanent residents. How to file an amendment on taxes   For U. How to file an amendment on taxes S. How to file an amendment on taxes income tax purposes, lawful permanent residents (green card holders) are considered resident aliens until their lawful permanent resident status under the immigration laws is either taken away or is administratively or judicially determined to have been abandoned. How to file an amendment on taxes Social security benefits paid to a green card holder are not subject to 30% withholding. How to file an amendment on taxes If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. How to file an amendment on taxes SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. How to file an amendment on taxes If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. How to file an amendment on taxes You must also attach the following information to your Form 1040 or 1040A: A copy of the Form SSA-1042S, Social Security Benefit Statement, A copy of the “green card,” and A signed declaration that includes the following statements:    “The SSA should not have withheld federal income tax from my social security benefits because I am a U. How to file an amendment on taxes S. How to file an amendment on taxes lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. How to file an amendment on taxes I am filing a U. How to file an amendment on taxes S. How to file an amendment on taxes income tax return for the tax year as a resident alien reporting all of my worldwide income. How to file an amendment on taxes I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. How to file an amendment on taxes ” Nonresident aliens. How to file an amendment on taxes   A nonresident alien is an individual who is not a citizen or resident of the United States. How to file an amendment on taxes If you are a nonresident alien, the rules discussed in this publication do not apply to you. How to file an amendment on taxes Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. How to file an amendment on taxes You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. How to file an amendment on taxes These forms will also show the tax rate and the amount of tax withheld from your benefits. How to file an amendment on taxes   Under tax treaties with the following countries, residents of these countries are exempt from U. How to file an amendment on taxes S. How to file an amendment on taxes tax on their benefits. How to file an amendment on taxes Canada. How to file an amendment on taxes Egypt. How to file an amendment on taxes Germany. How to file an amendment on taxes Ireland. How to file an amendment on taxes Israel. How to file an amendment on taxes Italy. How to file an amendment on taxes Japan. How to file an amendment on taxes Romania. How to file an amendment on taxes United Kingdom. How to file an amendment on taxes   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. How to file an amendment on taxes S. How to file an amendment on taxes tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. How to file an amendment on taxes   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. How to file an amendment on taxes   For more information on whether you are a nonresident alien, see Publication 519, U. How to file an amendment on taxes S. How to file an amendment on taxes Tax Guide for Aliens. How to file an amendment on taxes Exemption from withholding. How to file an amendment on taxes   If your social security benefits are exempt from tax because you are a resident of one of the treaty countries listed, the SSA will not withhold U. How to file an amendment on taxes S. How to file an amendment on taxes tax from your benefits. How to file an amendment on taxes   If your railroad retirement benefits are exempt from tax because you are a resident of one of the treaty countries listed, you can claim an exemption from withholding by filing Form RRB-1001 with the RRB. How to file an amendment on taxes Contact the RRB to get this form. How to file an amendment on taxes Canadian or German social security benefits paid to U. How to file an amendment on taxes S. How to file an amendment on taxes residents. How to file an amendment on taxes   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. How to file an amendment on taxes S. How to file an amendment on taxes residents are treated for U. How to file an amendment on taxes S. How to file an amendment on taxes income tax purposes as if they were paid under the social security legislation of the United States. How to file an amendment on taxes If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. How to file an amendment on taxes How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. How to file an amendment on taxes You cannot use Form 1040EZ. How to file an amendment on taxes Reporting on Form 1040. How to file an amendment on taxes   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 to file an amendment on taxes 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 to file an amendment on taxes Reporting on Form 1040A. How to file an amendment on taxes   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 to file an amendment on taxes 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 to file an amendment on taxes Benefits not taxable. How to file an amendment on taxes   If you are filing Form 1040EZ, do not report any benefits on your tax return. How to file an amendment on taxes 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 to file an amendment on taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file an amendment on taxes 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 to file an amendment on taxes 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 to file an amendment on taxes Generally, the higher that total amount, the greater the taxable part of your benefits. How to file an amendment on taxes Maximum taxable part. How to file an amendment on taxes   Generally, up to 50% of your benefits will be taxable. How to file an amendment on taxes However, up to 85% of your benefits can be taxable if either of the following situations applies to you. How to file an amendment on taxes 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 to file an amendment on taxes You are married filing separately and lived with your spouse at any time during 2013. How to file an amendment on taxes Which worksheet to use. How to file an amendment on taxes   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. How to file an amendment on taxes You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. How to file an amendment on taxes You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. How to file an amendment on taxes 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 to file an amendment on taxes Situation (1) does not apply and you take an exclusion for interest from qualified U. How to file an amendment on taxes S. How to file an amendment on taxes 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 to file an amendment on taxes In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. How to file an amendment on taxes You received a lump-sum payment for an earlier year. How to file an amendment on taxes In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. How to file an amendment on taxes See Lump-Sum Election , later. How to file an amendment on taxes Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. How to file an amendment on taxes Filled-in Worksheet 1. How to file an amendment on taxes 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 to file an amendment on taxes 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 to file an amendment on taxes None of your benefits are taxable for 2013. How to file an amendment on taxes For more information, see Repayments More Than Gross Benefits . How to file an amendment on taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to file an amendment on taxes S. How to file an amendment on taxes 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 to file an amendment on taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to file an amendment on taxes 1. How to file an amendment on taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to file an amendment on taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How to file an amendment on taxes $5,980         2. How to file an amendment on taxes Enter one-half of line 1 2. How to file an amendment on taxes 2,990     3. How to file an amendment on taxes Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How to file an amendment on taxes 28,990     4. How to file an amendment on taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How to file an amendment on taxes -0-     5. How to file an amendment on taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How to file an amendment on taxes -0-     6. How to file an amendment on taxes Combine lines 2, 3, 4, and 5 6. How to file an amendment on taxes 31,980     7. How to file an amendment on taxes Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to file an amendment on taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How to file an amendment on taxes -0-     8. How to file an amendment on taxes Is the amount on line 7 less than the amount on line 6?             No. How to file an amendment on taxes None of your social security benefits are taxable. How to file an amendment on taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file an amendment on taxes             Yes. How to file an amendment on taxes Subtract line 7 from line 6 8. How to file an amendment on taxes 31,980     9. How to file an amendment on taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How to file an amendment on taxes 25,000       Note. How to file an amendment on taxes 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 to file an amendment on taxes 85) and enter the result on line 17. How to file an amendment on taxes Then go to line 18. How to file an amendment on taxes         10. How to file an amendment on taxes Is the amount on line 9 less than the amount on line 8?             No. How to file an amendment on taxes None of your benefits are taxable. How to file an amendment on taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to file an amendment on taxes 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 to file an amendment on taxes             Yes. How to file an amendment on taxes Subtract line 9 from line 8 10. How to file an amendment on taxes 6,980     11. How to file an amendment on taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How to file an amendment on taxes 9,000     12. How to file an amendment on taxes Subtract line 11 from line 10. How to file an amendment on taxes If zero or less, enter -0- 12. How to file an amendment on taxes -0-     13. How to file an amendment on taxes Enter the smaller of line 10 or line 11 13. How to file an amendment on taxes 6,980     14. How to file an amendment on taxes Enter one-half of line 13 14. How to file an amendment on taxes 3,490     15. How to file an amendment on taxes Enter the smaller of line 2 or line 14 15. How to file an amendment on taxes 2,990     16. How to file an amendment on taxes Multiply line 12 by 85% (. How to file an amendment on taxes 85). How to file an amendment on taxes If line 12 is zero, enter -0- 16. How to file an amendment on taxes -0-     17. How to file an amendment on taxes Add lines 15 and 16 17. How to file an amendment on taxes 2,990     18. How to file an amendment on taxes Multiply line 1 by 85% (. How to file an amendment on taxes 85) 18. How to file an amendment on taxes 5,083     19. How to file an amendment on taxes Taxable benefits. How to file an amendment on taxes Enter the smaller of line 17 or line 18. How to file an amendment on taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How to file an amendment on taxes $2,990       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How to file an amendment on taxes         Example 1. How to file an amendment on taxes George White is single and files Form 1040 for 2013. How to file an amendment on taxes In addition to receiving social security payments, he received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990, for a total of $28,990. How to file an amendment on taxes He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. How to file an amendment on taxes   To figure his taxable benefits, George completes Worksheet 1, shown below. How to file an amendment on taxes On line 20a of his Form 1040, George enters his net benefits of $5,980. How to file an amendment on taxes On line 20b, he enters his taxable benefits of $2,990. How to file an amendment on taxes Example 2. How to file an amendment on taxes Ray and Alice Hopkins file a joint return on Form 1040A for 2013. How to file an amendment on taxes Ray is retired and received a fully taxable pension of $15,500. How to file an amendment on taxes He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. How to file an amendment on taxes Alice worked during the year and had wages of $14,000. How to file an amendment on taxes She made a deductible payment to her IRA account of $1,000. How to file an amendment on taxes Ray and Alice have two savings accounts with a total of $250 in taxable interest income. How to file an amendment on taxes They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. How to file an amendment on taxes They find none of Ray's social security benefits are taxable. How to file an amendment on taxes On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. How to file an amendment on taxes Filled-in Worksheet 1. How to file an amendment on taxes 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 to file an amendment on taxes 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 to file an amendment on taxes None of your benefits are taxable for 2013. How to file an amendment on taxes For more information, see Repayments More Than Gross Benefits . How to file an amendment on taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to file an amendment on taxes S. How to file an amendment on taxes 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 to file an amendment on taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to file an amendment on taxes 1. How to file an amendment on taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to file an amendment on taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How to file an amendment on taxes $5,600         2. How to file an amendment on taxes Enter one-half of line 1 2. How to file an amendment on taxes 2,800     3. How to file an amendment on taxes Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How to file an amendment on taxes 29,750     4. How to file an amendment on taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How to file an amendment on taxes -0-     5. How to file an amendment on taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How to file an amendment on taxes -0-     6. How to file an amendment on taxes Combine lines 2, 3, 4, and 5 6. How to file an amendment on taxes 32,550     7. How to file an amendment on taxes Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to file an amendment on taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How to file an amendment on taxes 1,000     8. How to file an amendment on taxes Is the amount on line 7 less than the amount on line 6?             No. How to file an amendment on taxes None of your social security benefits are taxable. How to file an amendment on taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file an amendment on taxes             Yes. How to file an amendment on taxes Subtract line 7 from line 6 8. How to file an amendment on taxes 31,550     9. How to file an amendment on taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How to file an amendment on taxes 32,000       Note. How to file an amendment on taxes 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 to file an amendment on taxes 85) and enter the result on line 17. How to file an amendment on taxes Then go to line 18. How to file an amendment on taxes         10. How to file an amendment on taxes Is the amount on line 9 less than the amount on line 8?             No. How to file an amendment on taxes None of your benefits are taxable. How to file an amendment on taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to file an amendment on taxes 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 to file an amendment on taxes             Yes. How to file an amendment on taxes Subtract line 9 from line 8 10. How to file an amendment on taxes       11. How to file an amendment on taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How to file an amendment on taxes       12. How to file an amendment on taxes Subtract line 11 from line 10. How to file an amendment on taxes If zero or less, enter -0- 12. How to file an amendment on taxes       13. How to file an amendment on taxes Enter the smaller of line 10 or line 11 13. How to file an amendment on taxes       14. How to file an amendment on taxes Enter one-half of line 13 14. How to file an amendment on taxes       15. How to file an amendment on taxes Enter the smaller of line 2 or line 14 15. How to file an amendment on taxes       16. How to file an amendment on taxes Multiply line 12 by 85% (. How to file an amendment on taxes 85). How to file an amendment on taxes If line 12 is zero, enter -0- 16. How to file an amendment on taxes       17. How to file an amendment on taxes Add lines 15 and 16 17. How to file an amendment on taxes       18. How to file an amendment on taxes Multiply line 1 by 85% (. How to file an amendment on taxes 85) 18. How to file an amendment on taxes       19. How to file an amendment on taxes Taxable benefits. How to file an amendment on taxes Enter the smaller of line 17 or line 18. How to file an amendment on taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How to file an amendment on taxes         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How to file an amendment on taxes         Example 3. How to file an amendment on taxes Joe and Betty Johnson file a joint return on Form 1040 for 2013. How to file an amendment on taxes Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. How to file an amendment on taxes Joe's Form RRB-1099 shows $10,000 in box 5. How to file an amendment on taxes Betty is a retired government worker and received a fully taxable pension of $38,000. How to file an amendment on taxes They had $2,300 in taxable interest income plus interest of $200 on a qualified U. How to file an amendment on taxes S. How to file an amendment on taxes savings bond. How to file an amendment on taxes The savings bond interest qualified for the exclusion. How to file an amendment on taxes They figure their taxable benefits by completing Worksheet 1 below. How to file an amendment on taxes Because they have qualified U. How to file an amendment on taxes S. How to file an amendment on taxes 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 to file an amendment on taxes On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). How to file an amendment on taxes 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 to file an amendment on taxes (See Maximum taxable part under How Much Is Taxable earlier. How to file an amendment on taxes ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. How to file an amendment on taxes Filled-in Worksheet 1. How to file an amendment on taxes 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 to file an amendment on taxes 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 to file an amendment on taxes None of your benefits are taxable for 2013. How to file an amendment on taxes For more information, see Repayments More Than Gross Benefits . How to file an amendment on taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to file an amendment on taxes S. How to file an amendment on taxes 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 to file an amendment on taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to file an amendment on taxes 1. How to file an amendment on taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to file an amendment on taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How to file an amendment on taxes $10,000         2. How to file an amendment on taxes Enter one-half of line 1 2. How to file an amendment on taxes 5,000     3. How to file an amendment on taxes Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How to file an amendment on taxes 40,500     4. How to file an amendment on taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How to file an amendment on taxes -0-     5. How to file an amendment on taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How to file an amendment on taxes -0-     6. How to file an amendment on taxes Combine lines 2, 3, 4, and 5 6. How to file an amendment on taxes 45,500     7. How to file an amendment on taxes Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to file an amendment on taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How to file an amendment on taxes -0-     8. How to file an amendment on taxes Is the amount on line 7 less than the amount on line 6?             No. How to file an amendment on taxes None of your social security benefits are taxable. How to file an amendment on taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file an amendment on taxes             Yes. How to file an amendment on taxes Subtract line 7 from line 6 8. How to file an amendment on taxes 45,500     9. How to file an amendment on taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How to file an amendment on taxes 32,000       Note. How to file an amendment on taxes 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 to file an amendment on taxes 85) and enter the result on line 17. How to file an amendment on taxes Then go to line 18. How to file an amendment on taxes         10. How to file an amendment on taxes Is the amount on line 9 less than the amount on line 8?             No. How to file an amendment on taxes None of your benefits are taxable. How to file an amendment on taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to file an amendment on taxes 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 to file an amendment on taxes             Yes. How to file an amendment on taxes Subtract line 9 from line 8 10. How to file an amendment on taxes 13,500     11. How to file an amendment on taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How to file an amendment on taxes 12,000     12. How to file an amendment on taxes Subtract line 11 from line 10. How to file an amendment on taxes If zero or less, enter -0- 12. How to file an amendment on taxes 1,500     13. How to file an amendment on taxes Enter the smaller of line 10 or line 11 13. How to file an amendment on taxes 12,000     14. How to file an amendment on taxes Enter one-half of line 13 14. How to file an amendment on taxes 6,000     15. How to file an amendment on taxes Enter the smaller of line 2 or line 14 15. How to file an amendment on taxes 5,000     16. How to file an amendment on taxes Multiply line 12 by 85% (. How to file an amendment on taxes 85). How to file an amendment on taxes If line 12 is zero, enter -0- 16. How to file an amendment on taxes 1,275     17. How to file an amendment on taxes Add lines 15 and 16 17. How to file an amendment on taxes 6,275     18. How to file an amendment on taxes Multiply line 1 by 85% (. How to file an amendment on taxes 85) 18. How to file an amendment on taxes 8,500     19. How to file an amendment on taxes Taxable benefits. How to file an amendment on taxes Enter the smaller of line 17 or line 18. How to file an amendment on taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How to file an amendment on taxes $6,275       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How to file an amendment on taxes         Filled-in Worksheet 1. How to file an amendment on taxes 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 to file an amendment on taxes 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 to file an amendment on taxes None of your benefits are taxable for 2013. How to file an amendment on taxes For more information, see Repayments More Than Gross Benefits . How to file an amendment on taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to file an amendment on taxes S. How to file an amendment on taxes 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 to file an amendment on taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to file an amendment on taxes 1. How to file an amendment on taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to file an amendment on taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How to file an amendment on taxes $4,000         2. How to file an amendment on taxes Enter one-half of line 1 2. How to file an amendment on taxes 2,000     3. How to file an amendment on taxes Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How to file an amendment on taxes 8,000     4. How to file an amendment on taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How to file an amendment on taxes -0-     5. How to file an amendment on taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How to file an amendment on taxes -0-     6. How to file an amendment on taxes Combine lines 2, 3, 4, and 5 6. How to file an amendment on taxes 10,000     7. How to file an amendment on taxes Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to file an amendment on taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How to file an amendment on taxes -0-     8. How to file an amendment on taxes Is the amount on line 7 less than the amount on line 6?             No. How to file an amendment on taxes None of your social security benefits are taxable. How to file an amendment on taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file an amendment on taxes             Yes. How to file an amendment on taxes Subtract line 7 from line 6 8. How to file an amendment on taxes 10,000     9. How to file an amendment on taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How to file an amendment on taxes         Note. How to file an amendment on taxes 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 to file an amendment on taxes 85) and enter the result on line 17. How to file an amendment on taxes Then go to line 18. How to file an amendment on taxes         10. How to file an amendment on taxes Is the amount on line 9 less than the amount on line 8?             No. How to file an amendment on taxes None of your benefits are taxable. How to file an amendment on taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to file an amendment on taxes 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 to file an amendment on taxes             Yes. How to file an amendment on taxes Subtract line 9 from line 8 10. How to file an amendment on taxes       11. How to file an amendment on taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How to file an amendment on taxes       12. How to file an amendment on taxes Subtract line 11 from line 10. How to file an amendment on taxes If zero or less, enter -0- 12. How to file an amendment on taxes       13. How to file an amendment on taxes Enter the smaller of line 10 or line 11 13. How to file an amendment on taxes       14. How to file an amendment on taxes Enter one-half of line 13 14. How to file an amendment on taxes       15. How to file an amendment on taxes Enter the smaller of line 2 or line 14 15. How to file an amendment on taxes       16. How to file an amendment on taxes Multiply line 12 by 85% (. How to file an amendment on taxes 85). How to file an amendment on taxes If line 12 is zero, enter -0- 16. How to file an amendment on taxes       17. How to file an amendment on taxes Add lines 15 and 16 17. How to file an amendment on taxes 8,500     18. How to file an amendment on taxes Multiply line 1 by 85% (. How to file an amendment on taxes 85) 18. How to file an amendment on taxes 3,400     19. How to file an amendment on taxes Taxable benefits. How to file an amendment on taxes Enter the smaller of line 17 or line 18. How to file an amendment on taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How to file an amendment on taxes $3,400       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How to file an amendment on taxes         Example 4. How to file an amendment on taxes Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. How to file an amendment on taxes Bill earned $8,000 during 2013. How to file an amendment on taxes The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). How to file an amendment on taxes Bill figures his taxable benefits by completing Worksheet 1 below. How to file an amendment on taxes He must include 85% of his social security benefits in his taxable income because he is married filing separately and lived with his spouse during 2013. How to file an amendment on taxes See How Much Is Taxable earlier. How to file an amendment on taxes Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. How to file an amendment on taxes Lump-Sum Election You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. How to file an amendment on taxes 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 to file an amendment on taxes No part of the lump-sum death benefit is subject to tax. How to file an amendment on taxes Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. How to file an amendment on taxes 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 to file an amendment on taxes You can elect this method if it lowers your taxable benefits. How to file an amendment on taxes Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. How to file an amendment on taxes Then you subtract any taxable benefits for that year that you previously reported. How to file an amendment on taxes The remainder is the taxable part of the lump-sum payment. How to file an amendment on taxes Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). How to file an amendment on taxes Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. How to file an amendment on taxes Do not file an amended return for the earlier year. How to file an amendment on taxes Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. How to file an amendment on taxes Complete Worksheet 1 in this publication. How to file an amendment on taxes Complete Worksheet 2 and Worksheet 3 as appropriate. How to file an amendment on taxes Use Worksheet 2 if your lump-sum payment was for a year after 1993. How to file an amendment on taxes Use Worksheet 3 if it was for 1993 or an earlier year. How to file an amendment on taxes Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. How to file an amendment on taxes Complete Worksheet 4. How to file an amendment on taxes Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. How to file an amendment on taxes If the taxable benefits on Worksheet 4 are lower than the taxable benefits on Worksheet 1, you can elect to report the lower amount on your return. How to file an amendment on taxes Making the election. How to file an amendment on taxes   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. How to file an amendment on taxes Do not attach the completed worksheets to your return. How to file an amendment on taxes Keep them with your records. How to file an amendment on taxes    Once you elect this method of figuring the taxable part of a lump-sum payment, you can revoke your election only with the consent of the IRS. How to file an amendment on taxes Lump-sum payment reported on Form SSA-1099 or RRB-1099. How to file an amendment on taxes   If you received a lump-sum payment in 2013 that includes benefits for one or more earlier years after 1983, it will be included in box 3 of either Form SSA-1099 or Form RRB-1099. How to file an amendment on taxes That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. How to file an amendment on taxes The form will also show the year (or years) the payment is for. How to file an amendment on taxes However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. How to file an amendment on taxes You must contact the RRB for a breakdown by year for any amount shown in box 9. How to file an amendment on taxes Example Jane Jackson is single. How to file an amendment on taxes In 2012 she applied for social security disability benefits but was told she was ineligible. How to file an amendment on taxes She appealed the decision and won. How to file an amendment on taxes In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. How to file an amendment on taxes Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. How to file an amendment on taxes Jane's other income for 2012 and 2013 is as follows. How to file an amendment on taxes   Income 2012 2013     Wages $20,000 $ 3,500     Interest income 2,000 2,500     Dividend income 1,000 1,500     Fully taxable pension   18,000     Total $23,000 $25,500   To see if the lump-sum election method results in lower taxable benefits, she completes Worksheets 1, 2, and 4 from this publication. How to file an amendment on taxes She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. How to file an amendment on taxes Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. How to file an amendment on taxes She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. How to file an amendment on taxes She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. How to file an amendment on taxes After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. How to file an amendment on taxes Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. How to file an amendment on taxes To do this, she prints “LSE” to the left of Form 1040, line 20a. How to file an amendment on taxes She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. How to file an amendment on taxes Jane's filled-in worksheets (1, 2, and 4) follow. How to file an amendment on taxes Jane Jackson's Filled-in Worksheet 1. How to file an amendment on taxes 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 to file an amendment on taxes 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 to file an amendment on taxes None of your benefits are taxable for 2013. How to file an amendment on taxes For more information, see Repayments More Than Gross Benefits . How to file an amendment on taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to file an amendment on taxes S. How to file an amendment on taxes 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 to file an amendment on taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to file an amendment on taxes 1. How to file an amendment on taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to file an amendment on taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How to file an amendment on taxes $11,000         2. How to file an amendment on taxes Enter one-half of line 1 2. How to file an amendment on taxes 5,500     3. How to file an amendment on taxes Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How to file an amendment on taxes 25,500     4. How to file an amendment on taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How to file an amendment on taxes -0-     5. How to file an amendment on taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How to file an amendment on taxes -0-     6. How to file an amendment on taxes Combine lines 2, 3, 4, and 5 6. How to file an amendment on taxes 31,000     7. How to file an amendment on taxes Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to file an amendment on taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How to file an amendment on taxes -0-     8. How to file an amendment on taxes Is the amount on line 7 less than the amount on line 6?             No. How to file an amendment on taxes None of your social security benefits are taxable. How to file an amendment on taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file an amendment on taxes             Yes. How to file an amendment on taxes Subtract line 7 from line 6 8. How to file an amendment on taxes 31,000     9. How to file an amendment on taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How to file an amendment on taxes 25,000       Note. How to file an amendment on taxes 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 to file an amendment on taxes 85) and enter the result on line 17. How to file an amendment on taxes Then go to line 18. How to file an amendment on taxes         10. How to file an amendment on taxes Is the amount on line 9 less than the amount on line 8?             No. How to file an amendment on taxes None of your benefits are taxable. How to file an amendment on taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to file an amendment on taxes 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 to file an amendment on taxes             Yes. How to file an amendment on taxes Subtract line 9 from line 8 10. How to file an amendment on taxes 6,000     11. How to file an amendment on taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How to file an amendment on taxes 9,000     12. How to file an amendment on taxes Subtract line 11 from line 10. How to file an amendment on taxes If zero or less, enter -0- 12. How to file an amendment on taxes -0-     13. How to file an amendment on taxes Enter the smaller of line 10 or line 11 13. How to file an amendment on taxes 6,000     14. How to file an amendment on taxes Enter one-half of line 13 14. How to file an amendment on taxes 3,000     15. How to file an amendment on taxes Enter the smaller of line 2 or line 14 15. How to file an amendment on taxes 3,000     16. How to file an amendment on taxes Multiply line 12 by 85% (. How to file an amendment on taxes 85). How to file an amendment on taxes If line 12 is zero, enter -0- 16. How to file an amendment on taxes -0-     17. How to file an amendment on taxes Add lines 15 and 16 17. How to file an amendment on taxes 3,000     18. How to file an amendment on taxes Multiply line 1 by 85% (. How to file an amendment on taxes 85) 18. How to file an amendment on taxes 9,350     19. How to file an amendment on taxes Taxable benefits. How to file an amendment on taxes Enter the smaller of line 17 or line 18. How to file an amendment on taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How to file an amendment on taxes $3,000       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How to file an amendment on taxes         Jane Jackson's Filled-in Worksheet 2. How to file an amendment on taxes Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. How to file an amendment on taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. How to file an amendment on taxes $2,000           Note. How to file an amendment on taxes If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. How to file an amendment on taxes Otherwise, go on to line 2. How to file an amendment on taxes             2. How to file an amendment on taxes Enter one-half of line 1 2. How to file an amendment on taxes 1,000   3. How to file an amendment on taxes Enter your adjusted gross income for the earlier year 3. How to file an amendment on taxes 23,000   4. How to file an amendment on taxes Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. How to file an amendment on taxes S. How to file an amendment on taxes savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. How to file an amendment on taxes -0-   5. How to file an amendment on taxes Enter any tax-exempt interest received in the earlier year 5. How to file an amendment on taxes -0-   6. How to file an amendment on taxes Add lines 2 through 5 6. How to file an amendment on taxes 24,000   7. How to file an amendment on taxes Enter your taxable benefits for the earlier year that you previously reported 7. How to file an amendment on taxes -0-   8. How to file an amendment on taxes Subtract line 7 from line 6 8. How to file an amendment on taxes 24,000   9. How to file an amendment on taxes If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. How to file an amendment on taxes 25,000     Note. How to file an amendment on taxes If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. How to file an amendment on taxes 85) and enter the result on line 17. How to file an amendment on taxes Then go to line 18. How to file an amendment on taxes         10. How to file an amendment on taxes Is the amount on line 8 more than the amount on line 9?       No. How to file an amendment on taxes Skip lines 10 through 20 and enter -0- on line 21. How to file an amendment on taxes       Yes. How to file an amendment on taxes Subtract line 9 from line 8 10. How to file an amendment on taxes     11. How to file an amendment on taxes Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. How to file an amendment on taxes     12. How to file an amendment on taxes Subtract line 11 from line 10. How to file an amendment on taxes If zero or less, enter -0- 12. How to file an amendment on taxes     13. How to file an amendment on taxes Enter the smaller of line 10 or line 11 13. How to file an amendment on taxes     14. How to file an amendment on taxes Enter one-half of line 13 14. How to file an amendment on taxes     15. How to file an amendment on taxes Enter the smaller of line 2 or line 14 15. How to file an amendment on taxes     16. How to file an amendment on taxes Multiply line 12 by 85% (. How to file an amendment on taxes 85). How to file an amendment on taxes If line 12 is zero, enter -0- 16. How to file an amendment on taxes     17. How to file an amendment on taxes Add lines 15 and 16 17. How to file an amendment on taxes     18. How to file an amendment on taxes Multiply line 1 by 85% (. How to file an amendment on taxes 85) 18. How to file an amendment on taxes     19. How to file an amendment on taxes Refigured taxable benefits. How to file an amendment on taxes Enter the smaller of line 17 or line 18 19. How to file an amendment on taxes     20. How to file an amendment on taxes Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. How to file an amendment on taxes     21. How to file an amendment on taxes Additional taxable benefits. How to file an amendment on taxes Subtract line 20 from line 19. How to file an amendment on taxes Also enter this amount on Worksheet 4, line 20 21. How to file an amendment on taxes -0-     Do not file an amended return for this earlier year. How to file an amendment on taxes Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. How to file an amendment on taxes   Jane Jackson's Filled-in Worksheet 4. How to file an amendment on taxes Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3)     Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet. How to file an amendment on taxes 1. How to file an amendment on taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2013, minus the lump-sum payment for years before 2013 1. How to file an amendment on taxes $9,000         Note. How to file an amendment on taxes If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. How to file an amendment on taxes Otherwise, go on to line 2. How to file an amendment on taxes           2. How to file an amendment on taxes Enter one-half of line 1 2. How to file an amendment on taxes 4,500   3. How to file an amendment on taxes Enter the amount from Worksheet 1, line 3 3. How to file an amendment on taxes 25,500   4. How to file an amendment on taxes Enter the amount from Worksheet 1, line 4 4. How to file an amendment on taxes -0-   5. How to file an amendment on taxes Enter the amount from Worksheet 1, line 5 5. How to file an amendment on taxes -0-   6. How to file an amendment on taxes Combine lines 2, 3, 4, and 5 6. How to file an amendment on taxes 30,000   7. How to file an amendment on taxes Enter the amount from Worksheet 1, line 7 7. How to file an amendment on taxes -0-   8. How to file an amendment on taxes Subtract line 7 from line 6 8. How to file an amendment on taxes 30,000   9. How to file an amendment on taxes Enter the amount from Worksheet 1, line 9. How to file an amendment on taxes But if you are married filing separately and lived with your spouse at any time during 2013, skip lines 9 through 16; multiply line 8 by 85% (. How to file an amendment on taxes 85) and enter the result on line 17. How to file an amendment on taxes Then, go to line 18 9. How to file an amendment on taxes 25,000   10. How to file an amendment on taxes Is the amount on line 8 more than the amount on line 9? No. How to file an amendment on taxes Skip lines 10 through 18, enter -0- on line 19, and go to line 20. How to file an amendment on taxes  Yes. How to file an amendment on taxes Subtract line 9 from line 8 10. How to file an amendment on taxes 5,000   11. How to file an amendment on taxes Enter the amount from Worksheet 1, line 11 11. How to file an amendment on taxes 9,000   12. How to file an amendment on taxes Subtract line 11 from line 10. How to file an amendment on taxes If zero or less, enter -0- 12. How to file an amendment on taxes -0-   13. How to file an amendment on taxes Enter the smaller of line 10 or line 11 13. How to file an amendment on taxes 5,000   14. How to file an amendment on taxes Enter one-half of line 13 14. How to file an amendment on taxes 2,500   15. How to file an amendment on taxes Enter the smaller of line 2 or line 14 15. How to file an amendment on taxes 2,500   16. How to file an amendment on taxes Multiply line 12 by 85% (. How to file an amendment on taxes 85). How to file an amendment on taxes If line 12 is zero, enter -0- 16. How to file an amendment on taxes -0-   17. How to file an amendment on taxes Add lines 15 and 16 17. How to file an amendment on taxes 2,500   18. How to file an amendment on taxes Multiply line 1 by 85% (. How to file an amendment on taxes 85) 18. How to file an amendment on taxes 7,650   19. How to file an amendment on taxes Enter the smaller of line 17 or line 18 19. How to file an amendment on taxes 2,500   20. How to file an amendment on taxes Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for which the lump-sum payment was received 20. How to file an amendment on taxes -0-   21. How to file an amendment on taxes Taxable benefits under lump-sum election method. How to file an amendment on taxes Add lines 19 and 20 21. How to file an amendment on taxes $2,500   Next. How to file an amendment on taxes Is line 21 above smaller than Worksheet 1, line 19? No. How to file an amendment on taxes Do not use this method to figure your taxable benefits. How to file an amendment on taxes Follow the instructions on Worksheet 1 to report your benefits. How to file an amendment on taxes  Yes. How to file an amendment on taxes You can elect to report your taxable benefits under this method. How to file an amendment on taxes To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. How to file an amendment on taxes If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. How to file an amendment on taxes Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. How to file an amendment on taxes Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. How to file an amendment on taxes 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 to file an amendment on taxes   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. How to file an amendment on taxes Disability payments. How to file an amendment on taxes   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 to file an amendment on taxes 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 to file an amendment on taxes If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. How to file an amendment on taxes Claim the deduction or credit in the same way explained under Repayment of benefits received in an earlier year in the section Repayments More Than Gross Benefits , later. How to file an amendment on taxes Legal expenses. How to file an amendment on taxes   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 to file an amendment on taxes   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 to file an amendment on taxes 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 to file an amendment on taxes 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 to file an amendment on taxes Do not use Worksheet 1 in this case. How to file an amendment on taxes 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 to file an amendment on taxes If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. How to file an amendment on taxes Joint return. How to file an amendment on taxes   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 to file an amendment on taxes You do this to get your net benefits when figuring if your combined benefits are taxable. How to file an amendment on taxes Example. How to file an amendment on taxes John and Mary file a joint return for 2013. How to file an amendment on taxes John received Form SSA-1099 showing $3,000 in box 5. How to file an amendment on taxes Mary also received Form SSA-1099 and the amount in box 5 was ($500). How to file an amendment on taxes 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 to file an amendment on taxes Repayment of benefits received in an earlier year. How to file an amendment on taxes   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 to file an amendment on taxes Deduction $3,000 or less. How to file an amendment on taxes   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 to file an amendment on taxes Claim it on Schedule A (Form 1040), line 23. How to file an amendment on taxes Deduction more than $3,000. How to file an amendment on taxes   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 to file an amendment on taxes Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. How to file an amendment on taxes 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 to file an amendment on taxes Then refigure the tax for that year. How to file an amendment on taxes Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. How to file an amendment on taxes Subtract the result in (c) from the result in (a). How to file an amendment on taxes   Compare the tax figured in methods (1) and (2). How to file an amendment on taxes Your tax for 2013 is the smaller of the two amounts. How to file an amendment on taxes If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. How to file an amendment on taxes If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. How to file an amendment on taxes Check box d and enter “I. How to file an amendment on taxes R. How to file an amendment on taxes C. How to file an amendment on taxes 1341” in the space next to that box. How to file an amendment on taxes If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. How to file an amendment on taxes Worksheets Blank Worksheets 1 through 4 are provided in this section: Worksheet 1, Figuring Your Taxable Benefits; Worksheet 2, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993); Worksheet 3, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994); Worksheet 4, Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3). How to file an amendment on taxes Worksheet 1. How to file an amendment on taxes 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 to file an amendment on taxes 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 to file an amendment on taxes None of your benefits are taxable for 2013. How to file an amendment on taxes For more information, see Repayments More Than Gross Benefits . How to file an amendment on taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to file an amendment on taxes S. How to file an amendment on taxes 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 to file an amendment on taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to file an amendment on taxes 1. How to file an amendment on taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to file an amendment on taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How to file an amendment on taxes           2. How to file an amendment on taxes Enter one-half of line 1 2. How to file an amendment on taxes       3. How to file an amendment on taxes Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How to file an amendment on taxes       4. How to file an amendment on taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How to file an amendment on taxes       5. How to file an amendment on taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How to file an amendment on taxes       6. How to file an amendment on taxes Combine lines 2, 3, 4, and 5 6. How to file an amendment on taxes       7. How to file an amendment on taxes Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to file an amendment on taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How to file an amendment on taxes       8. How to file an amendment on taxes Is the amount on line 7 less than the amount on line 6?             No. How to file an amendment on taxes None of your social security benefits are taxable. How to file an amendment on taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file an amendment on taxes             Yes. How to file an amendment on taxes Subtract line 7 from line 6 8. How to file an amendment on taxes       9. How to file an amendment on taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How to file an amendment on taxes         Note. How to file an amendment on taxes 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 to file an amendment on taxes 85) and enter the result on line 17. How to file an amendment on taxes Then go to line 18. How to file an amendment on taxes         10. How to file an amendment on taxes Is the amount on line 9 less than the amount on line 8?             No. How to file an amendment on taxes None of your benefits are taxable. How to file an amendment on taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to file an amendment on taxes 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 to file an amendment on taxes             Yes. How to file an amendment on taxes Subtract line 9 from line 8 10. How to file an amendment on taxes       11. How to file an amendment on taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How to file an amendment on taxes       12. How to file an amendment on taxes Subtract line 11 from line 10. How to file an amendment on taxes If zero or less, enter -0- 12. How to file an amendment on taxes       13. How to file an amendment on taxes Enter the smaller of line 10 or line 11 13. How to file an amendment on taxes       14. How to file an amendment on taxes Enter one-half of line 13 14. How to file an amendment on taxes       15. How to file an amendment on taxes Enter the smaller of line 2 or line 14 15. How to file an amendment on taxes       16. How to file an amendment on taxes Multiply line 12 by 85% (. How to file an amendment on taxes 85). How to file an amendment on taxes If line 12 is zero, enter -0- 16. How to file an amendment on taxes       17. How to file an amendment on taxes Add lines 15 and 16 17. How to file an amendment on taxes       18. How to file an amendment on taxes Multiply line 1 by 85% (. How to file an amendment on taxes 85) 18. How to file an amendment on taxes       19. How to file an amendment on taxes Taxable benefits. How to file an amendment on taxes Enter the smaller of line 17 or line 18. How to file an amendment on taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How to file an amendment on taxes         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How to file an amendment on taxes         Worksheet 2. How to file an amendment on taxes Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. How to file an amendment on taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. How to file an amendment on taxes             Note. How to file an amendment on taxes If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. How to file an amendment on taxes Otherwise, go on to line 2. How to file an amendment on taxes             2. How to file an amendment on taxes Enter one-half of line 1 2. How to file an amendment on taxes     3. How to file an amendment on taxes Enter your adjusted gross income for the earlier year 3. How to file an amendment on taxes     4. How to file an amendment on taxes Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. How to file an amendment on taxes S. How to file an amendment on taxes savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. How to file an amendment on taxes     5. How to file an amendment on taxes Enter any tax-exempt interest received in the earlier year 5. How to file an amendment on taxes     6. How to file an amendment on taxes Add lines 2 through 5 6. How to file an amendment on taxes     7. How to file an amendment on taxes Enter your taxable benefits for the earlier year that you previously reported 7. How to file an amendment on taxes     8. How to file an amendment on taxes Subtract line 7 from line 6 8. How to file an amendment on taxes     9. How to file an amendment on taxes If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. How to file an amendment on taxes       Note. How to file an amendment on taxes If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. How to file an amendment on taxes 85) and enter the result on line 17. How to file an amendment on taxes Then go to line 18. How to file an amendment on taxes         10. How to file an amendment on taxes Is the amount on line 8 more than the amount on line 9?       No. How to file an amendment on taxes Skip lines 10 through 20 and enter -0- on line 21. How to file an amendment on taxes       Yes. How to file an amendment on taxes Subtract line 9 from line 8 10. How to file an amendment on taxes     11. How to file an amendment on taxes Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. How to file an amendment on taxes     12. How to file an amendment on taxes Subtract line 11 from line 10. How to file an amendment on taxes If zero or less, enter -0- 12. How to file an amendment on taxes     13. How to file an amendment on taxes Enter the smaller of line 10 or line 11 13. How to file an amendment on taxes     14. How to file an amendment on taxes Enter one-half of line 13 14. How to file an amendment on taxes     15. How to file an amendment on taxes Enter the smaller of line 2 or line 14 15. How to file an amendment on taxes     16. How to file an amendment on taxes Multiply line 12 by 85% (. How to file an amendment on taxes 85). How to file an amendment on taxes If line 12 is zero, enter -0- 16. How to file an amendment on taxes     17. How to file an amendment on taxes Add lines 15 and 16 17. How to file an amendment on taxes     18. How to file an amendment on taxes Multiply line 1 by 85% (. How to file an amendment on taxes 85) 18. How to file an amendment on taxes     19. How to file an amendment on taxes Refigured taxable benefits. How to file an amendment on taxes Enter the smaller of line 17 or line 18 19. How to file an amendment on taxes     20. How to file an amendment on taxes Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. How to file an amendment on taxes     21. How to file an amendment on taxes Additional taxable benefits. How to file an amendment on taxes Subtract line 20 from line 19. How to file an amendment on taxes Also enter this amount on Worksheet 4, line 20 21. How to file an amendment on taxes       Do not file an amended return for this earlier year. How to file an amendment on taxes Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. How to file an amendment on taxes   Worksheet 3. How to file an amendment on taxes Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. How to file an amendment on taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. How to file an amendment on taxes           Note. How to file an amendment on taxes If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. How to file an amendment on taxes Otherwise, go on to line 2. How to file an amendment on taxes           2. How to file an amendment on taxes Enter one-half of line 1 2. How to file an amendment on taxes     3. How to file an amendment on taxes Enter your adjusted gross income for the earlier year 3. How to file an amendment on taxes     4. How to file an amendment on taxes Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. How to file an amendment on taxes S. How to file an amendment on taxes savings bond interest (Form 8815) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. How to file an amendment on taxes     5. How to file an amendment on taxes Enter any tax-exempt interest received in the earlier year 5. How to file an amendment on taxes     6. How to file an amendment on taxes Add lines 2 through 5 6. How to file an amendment on taxes     7. How to file an amendment on taxes Enter your taxable benefits for the earlier year that you previously reported 7. How to file an amendment on taxes     8. How to file an amendment on taxes Subtract line 7 from line 6 8. How to file an amendment on taxes     9. How to file an amendment on taxes Enter $25,000 ($32,000 if married filing jointly for the earlier year; $-0- if married filing separately for the earlier year and you lived with your spouse at any time during the earlier year) 9. How to file an amendment on taxes     10. How to file an amendment on taxes Is the amount on line 8 more than the amount on line 9? No. How to file an amendment on taxes Skip lines 10 through 13 and enter -0- on line 14. How to file an amendment on taxes  Yes. How to file an amendment on taxes Subtract line 9 from line 8. How to file an amendment on taxes 10. How to file an amendment on taxes     11. How to file an amendment on taxes Enter one-half of line 10 11. How to file an amendment on taxes     12. How to file an amendment on taxes Refigured taxable benefits. How to file an amendment on taxes Enter the smaller of line 2 or line 11 12. How to file an amendment on taxes     13. How to file an amendment on taxes Enter your taxable benefits for the earlier year (or as refigured due to a previous