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Irs Amended Return Form

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Irs Amended Return Form

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Projections of Federal Tax Return Filings - IRS Office of Research

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Here you will find forecasts of the number of returns to be filed for tax forms within the individual, tax-exempt, and business areas. These statistical projections are developed by the IRS Office of Research.

Projections Publications

The following publications are available as an Adobe Acrobat PDF file. A free Adobe® reader is available for download, if needed. Also, the following tables are available as Microsoft Excel spreadsheets. A free Excel® reader is available for download, if needed.

Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses (PDF)
Publication 6961 (Revised 12/12) by IRS; Research, Analysis, and Statistics; Office of Research
This IRS Publication contains multi-year projections of the number of information and withholding documents to be filed with the IRS. The publication includes detailed projections by approximately 30 information document types such as Form W-2, Form 1099INT, etc., by medium of filing (paper versus electronic) and by IRS processing campus location.
Fiscal Year Return Projections for the United States (PDF)
Publication 6292 (Revised 07/12) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6292 contains multi-year projections of the number of tax returns to be filed with the IRS by fiscal year of filing. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic) and by IRS business operating division categorizations.
Calendar Year Projections of Individual Returns by Major Processing Categories, Selected Years and Areas (PDF)
Publication 6187 (Revised 11/12) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6187 contains multi-year projections of the number of individual Form 1040 series returns to be filed with the IRS by major processing categories important to IRS planning operations. This includes detail by form type (Forms 1040, 1040A, and 1040EZ), by medium of filing (paper versus electronic), and by other characteristics such as refund returns. Selected portions of the forecasts are also shown by IRS processing campus location, and by state.
Calendar Year Return Projections for the United States and IRS Campuses (PDF)
Publication 6186 (Revised 10/13) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6186 contains multi-year projections of the number of tax returns to be filed with the IRS by the calendar year of filing. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic) and by IRS processing campus location.
Calendar Year Return Projections by State (PDF)
Publication 6149 (Revised 12/12) by IRS; Research, Analysis, and Statistics; Office of Research.
IRS Publication 6149 contains multi-year projections of the number of tax returns to be filed with the IRS by state—as determined by the addresses on the tax returns. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic).

Articles

Projections of Federal Tax Return Filings: Calendar Years 2009–2016
Winter Bulletin, 2010

A grand total of 238 million tax returns are projected to be filed with the IRS during Calendar Year (CY) 2010. This number represents a decrease of 1 percent from the estimated CY 2009 filings of 240.4 million returns.

Related
Statistical Table: 1
Projections of Federal Tax Return Filings: Calendar Years 2005–2012
SOI Bulletin, Winter 2005–2006
Taxpayers are expected to file a grand total of 229.3 million tax returns with the Internal Revenue Service (IRS) during Calendar Year (CY) 2006. That projected level reflects a modest increase of only 0.1 percent over the estimated CY 2005 filings of 229.0 million. Related
Statistical Table: 1

Historical Projections Table


Data Presented

Selected Returns and Forms Filed or To Be Filed by Type During Specified Calendar Years
Tax Years
1990–2007
Published as:
SOI Bulletin, Historical Table 22

 

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Page Last Reviewed or Updated: 15-Nov-2013

The Irs Amended Return Form

Irs amended return form 11. Irs amended return form   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Irs amended return form It explains the following topics. Irs amended return form How to figure whether your benefits are taxable. Irs amended return form How to use the social security benefits worksheet (with examples). Irs amended return form How to report your taxable benefits. Irs amended return form How to treat repayments that are more than the benefits you received during the year. Irs amended return form Social security benefits include monthly retirement, survivor, and disability benefits. Irs amended return form They do not include supplemental security income (SSI) payments, which are not taxable. Irs amended return form Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Irs amended return form They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Irs amended return form If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. Irs amended return form These forms show the amounts received and repaid, and taxes withheld for the year. Irs amended return form You may receive more than one of these forms for the same year. Irs amended return form You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. Irs amended return form See the Appendix at the end of Publication 915 for more information. Irs amended return form Note. Irs amended return form When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Irs amended return form What is not covered in this chapter. Irs amended return form   This chapter does not cover the tax rules for the following railroad retirement benefits. Irs amended return form Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. Irs amended return form Tier 2 benefits. Irs amended return form Vested dual benefits. Irs amended return form Supplemental annuity benefits. Irs amended return form For information on these benefits, see Publication 575, Pension and Annuity Income. Irs amended return form   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Irs amended return form For information about these benefits, see Publication 519, U. Irs amended return form S. Irs amended return form Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Irs amended return form   This chapter also does not cover the tax rules for foreign social security benefits. Irs amended return form These benefits are taxable as annuities, unless they are exempt from U. Irs amended return form S. Irs amended return form tax or treated as a U. Irs amended return form S. Irs amended return form social security benefit under a tax treaty. Irs amended return form Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Irs amended return form When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Irs amended return form S. Irs amended return form 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. Irs amended return form Children's benefits. Irs amended return form   The rules in this chapter apply to benefits received by children. Irs amended return form See Who is taxed , later. Irs amended return form Figuring total income. Irs amended return form   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. Irs amended return form If the total is more than your base amount, part of your benefits may be taxable. Irs amended return form    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. Irs amended return form 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. Irs amended return form    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. Irs amended return form If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Irs amended return form Base amount. Irs amended return form   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. Irs amended return form Worksheet 11-1. Irs amended return form   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. Irs amended return form This is a quick way to check whether some of your benefits may be taxable. Irs amended return form Worksheet 11-1. Irs amended return form A Quick Way To Check if Your Benefits May Be Taxable A. Irs amended return form Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Irs amended return form Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Irs amended return form (If you received more than one form, combine the amounts from box 5 and enter the total. Irs amended return form ) A. Irs amended return form   Note. Irs amended return form If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Irs amended return form B. Irs amended return form Enter one-half of the amount on line A B. Irs amended return form   C. Irs amended return form Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Irs amended return form   D. Irs amended return form Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Irs amended return form   E. Irs amended return form Add lines B, C, and D E. Irs amended return form   Note. Irs amended return form Compare the amount on line E to your base amount for your filing status. Irs amended return form 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. Irs amended return form If the amount on line E is more than your base amount, some of your benefits may be taxable. Irs amended return form You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Irs amended return form 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. Irs amended return form Example. Irs amended return form You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Irs amended return form In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Irs amended return form Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Irs amended return form You also received a taxable pension of $22,800 and interest income of $500. Irs amended return form You did not have any tax-exempt interest income. Irs amended return form Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. Irs amended return form 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. Irs amended return form Filled-in Worksheet 11-1. Irs amended return form A Quick Way To Check if Your Benefits May Be Taxable A. Irs amended return form Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Irs amended return form Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Irs amended return form (If you received more than one form, combine the amounts from box 5 and enter the total. Irs amended return form ) A. Irs amended return form $11,000 Note. Irs amended return form If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Irs amended return form B. Irs amended return form Enter one-half of the amount on line A B. Irs amended return form 5,500 C. Irs amended return form Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Irs amended return form 23,300 D. Irs amended return form Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Irs amended return form -0- E. Irs amended return form Add lines B, C, and D E. Irs amended return form $28,800 Note. Irs amended return form Compare the amount on line E to your base amount for your filing status. Irs amended return form 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. Irs amended return form If the amount on line E is more than your base amount, some of your benefits may be taxable. Irs amended return form You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Irs amended return form 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. Irs amended return form Who is taxed. Irs amended return form   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. Irs amended return form 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. Irs amended return form 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. Irs amended return form Repayment of benefits. Irs amended return form   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Irs amended return form It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Irs amended return form If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Irs amended return form   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. Irs amended return form Your repayments are shown in box 4. Irs amended return form The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Irs amended return form Use the amount in box 5 to figure whether any of your benefits are taxable. Irs amended return form Tax withholding and estimated tax. Irs amended return form   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. Irs amended return form If you choose to do this, you must complete a Form W-4V. Irs amended return form   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. Irs amended return form For details, see Publication 505 or the instructions for Form 1040-ES. Irs amended return form How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Irs amended return form You cannot use Form 1040EZ. Irs amended return form Reporting on Form 1040. Irs amended return form   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. Irs amended return form 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. Irs amended return form Reporting on Form 1040A. Irs amended return form   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. Irs amended return form 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. Irs amended return form Benefits not taxable. Irs amended return form   If you are filing Form 1040EZ, do not report any benefits on your tax return. Irs amended return form 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. Irs amended return form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs amended return form 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. Irs amended return form 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. Irs amended return form Generally, the higher that total amount, the greater the taxable part of your benefits. Irs amended return form Maximum taxable part. Irs amended return form   Generally, up to 50% of your benefits will be taxable. Irs amended return form However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Irs amended return form 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). Irs amended return form You are married filing separately and lived with your spouse at any time during 2013. Irs amended return form Which worksheet to use. Irs amended return form   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. Irs amended return form You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. Irs amended return form You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Irs amended return form 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. Irs amended return form Situation (1) does not apply and you take an exclusion for interest from qualified U. Irs amended return form S. Irs amended return form 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. Irs amended return form In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. Irs amended return form You received a lump-sum payment for an earlier year. Irs amended return form In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. Irs amended return form See Lump-sum election next. Irs amended return form Lump-sum election. Irs amended return form   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. Irs amended return form    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. Irs amended return form No part of the lump-sum death benefit is subject to tax. Irs amended return form   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Irs amended return form 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. Irs amended return form You can elect this method if it lowers your taxable benefits. Irs amended return form Making the election. Irs amended return form   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. Irs amended return form That discussion also explains how to make the election. Irs amended return form    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Irs amended return form Do not file an amended return for the earlier year. Irs amended return form Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. Irs amended return form Example 1. Irs amended return form George White is single and files Form 1040 for 2013. Irs amended return form He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. Irs amended return form The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. Irs amended return form To figure his taxable benefits, George completes the worksheet shown here. Irs amended return form Filled-in Worksheet 1. Irs amended return form Figuring Your Taxable Benefits 1. Irs amended return form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs amended return form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. Irs amended return form Enter one-half of line 1 2,990 3. Irs amended return form Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Irs amended return form     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. Irs amended return form Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Irs amended return form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Irs amended return form Combine lines 2, 3, 4, and 5 31,980 7. Irs amended return form Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Irs amended return form     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Irs amended return form Is the amount on line 7 less than the amount on line 6?     No. Irs amended return form None of your social security benefits are taxable. Irs amended return form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs amended return form   Yes. Irs amended return form Subtract line 7 from line 6 31,980 9. Irs amended return form If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. Irs amended return form 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% (. Irs amended return form 85) and enter the result on line 17. Irs amended return form Then go to line 18. Irs amended return form   10. Irs amended return form Is the amount on line 9 less than the amount on line 8?     No. Irs amended return form None of your benefits are taxable. Irs amended return form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs amended return form 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. Irs amended return form     Yes. Irs amended return form Subtract line 9 from line 8 6,980 11. Irs amended return form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. Irs amended return form Subtract line 11 from line 10. Irs amended return form If zero or less, enter -0- -0- 13. Irs amended return form Enter the smaller of line 10 or line 11 6,980 14. Irs amended return form Enter one-half of line 13 3,490 15. Irs amended return form Enter the smaller of line 2 or line 14 2,990 16. Irs amended return form Multiply line 12 by 85% (. Irs amended return form 85). Irs amended return form If line 12 is zero, enter -0- -0- 17. Irs amended return form Add lines 15 and 16 2,990 18. Irs amended return form Multiply line 1 by 85% (. Irs amended return form 85) 5,083 19. Irs amended return form Taxable benefits. Irs amended return form Enter the smaller of line 17 or line 18. Irs amended return form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. Irs amended return form On line 20a of his Form 1040, George enters his net benefits of $5,980. Irs amended return form On line 20b, he enters his taxable benefits of $2,990. Irs amended return form Example 2. Irs amended return form Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Irs amended return form Ray is retired and received a fully taxable pension of $15,500. Irs amended return form He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Irs amended return form Alice worked during the year and had wages of $14,000. Irs amended return form She made a deductible payment to her IRA account of $1,000. Irs amended return form Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Irs amended return form They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Irs amended return form They find none of Ray's social security benefits are taxable. Irs amended return form On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Irs amended return form Filled-in Worksheet 1. Irs amended return form Figuring Your Taxable Benefits 1. Irs amended return form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs amended return form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. Irs amended return form Enter one-half of line 1 2,800 3. Irs amended return form Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Irs amended return form     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. Irs amended return form Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Irs amended return form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Irs amended return form Combine lines 2, 3, 4, and 5 32,550 7. Irs amended return form Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Irs amended return form     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. Irs amended return form Is the amount on line 7 less than the amount on line 6?     No. Irs amended return form None of your social security benefits are taxable. Irs amended return form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs amended return form   Yes. Irs amended return form Subtract line 7 from line 6 31,550 9. Irs amended return form If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Irs amended return form 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% (. Irs amended return form 85) and enter the result on line 17. Irs amended return form Then go to line 18. Irs amended return form   10. Irs amended return form Is the amount on line 9 less than the amount on line 8?     No. Irs amended return form None of your benefits are taxable. Irs amended return form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs amended return form 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. Irs amended return form     Yes. Irs amended return form Subtract line 9 from line 8   11. Irs amended return form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. Irs amended return form Subtract line 11 from line 10. Irs amended return form If zero or less, enter -0-   13. Irs amended return form Enter the smaller of line 10 or line 11   14. Irs amended return form Enter one-half of line 13   15. Irs amended return form Enter the smaller of line 2 or line 14   16. Irs amended return form Multiply line 12 by 85% (. Irs amended return form 85). Irs amended return form If line 12 is zero, enter -0-   17. Irs amended return form Add lines 15 and 16   18. Irs amended return form Multiply line 1 by 85% (. Irs amended return form 85)   19. Irs amended return form Taxable benefits. Irs amended return form Enter the smaller of line 17 or line 18. Irs amended return form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. Irs amended return form Joe and Betty Johnson file a joint return on Form 1040 for 2013. Irs amended return form Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Irs amended return form Joe's Form RRB-1099 shows $10,000 in box 5. Irs amended return form Betty is a retired government worker and receives a fully taxable pension of $38,000. Irs amended return form They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Irs amended return form S. Irs amended return form savings bond. Irs amended return form The savings bond interest qualified for the exclusion. Irs amended return form They figure their taxable benefits by completing Worksheet 1. Irs amended return form Because they have qualified U. Irs amended return form S. Irs amended return form 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. Irs amended return form On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Irs amended return form Filled-in Worksheet 1. Irs amended return form 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. Irs amended return form • 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). Irs amended return form None of your benefits are taxable for 2013. Irs amended return form For more information, see Repayments More Than Gross Benefits. Irs amended return form • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs amended return form S. Irs amended return form 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. Irs amended return form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs amended return form 1. Irs amended return form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs amended return form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. Irs amended return form Enter one-half of line 1 5,000 3. Irs amended return form Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Irs amended return form     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. Irs amended return form Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Irs amended return form Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Irs amended return form Combine lines 2, 3, 4, and 5 45,500 7. Irs amended return form Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Irs amended return form     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Irs amended return form Is the amount on line 7 less than the amount on line 6?     No. Irs amended return form None of your social security benefits are taxable. Irs amended return form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs amended return form   Yes. Irs amended return form Subtract line 7 from line 6 45,500 9. Irs amended return form If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Irs amended return form 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% (. Irs amended return form 85) and enter the result on line 17. Irs amended return form Then go to line 18. Irs amended return form   10. Irs amended return form Is the amount on line 9 less than the amount on line 8?     No. Irs amended return form None of your benefits are taxable. Irs amended return form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs amended return form 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. Irs amended return form     Yes. Irs amended return form Subtract line 9 from line 8 13,500 11. Irs amended return form Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. Irs amended return form Subtract line 11 from line 10. Irs amended return form If zero or less, enter -0- 1,500 13. Irs amended return form Enter the smaller of line 10 or line 11 12,000 14. Irs amended return form Enter one-half of line 13 6,000 15. Irs amended return form Enter the smaller of line 2 or line 14 5,000 16. Irs amended return form Multiply line 12 by 85% (. Irs amended return form 85). Irs amended return form If line 12 is zero, enter -0- 1,275 17. Irs amended return form Add lines 15 and 16 6,275 18. Irs amended return form Multiply line 1 by 85% (. Irs amended return form 85) 8,500 19. Irs amended return form Taxable benefits. Irs amended return form Enter the smaller of line 17 or line 18. Irs amended return form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Irs amended return form Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Irs amended return form Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Irs amended return form Disability payments. Irs amended return form   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. Irs amended return form 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. Irs amended return form If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Irs amended return form Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. Irs amended return form Legal expenses. Irs amended return form   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. Irs amended return form   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Irs amended return form 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. Irs amended return form 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. Irs amended return form Do not use a worksheet in this case. Irs amended return form 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. Irs amended return form If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Irs amended return form Joint return. Irs amended return form   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. Irs amended return form You do this to get your net benefits when figuring if your combined benefits are taxable. Irs amended return form Example. Irs amended return form John and Mary file a joint return for 2013. Irs amended return form John received Form SSA-1099 showing $3,000 in box 5. Irs amended return form Mary also received Form SSA-1099 and the amount in box 5 was ($500). Irs amended return form 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. Irs amended return form Repayment of benefits received in an earlier year. Irs amended return form   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. Irs amended return form Deduction $3,000 or less. Irs amended return form   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. Irs amended return form Claim it on Schedule A (Form 1040), line 23. Irs amended return form Deduction more than $3,000. Irs amended return form    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. Irs amended return form Figure your tax for 2013 in the following steps. Irs amended return form Figure the tax without the itemized deduction included on Schedule A, line 28. Irs amended return form 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. Irs amended return form Then refigure the tax for that year. Irs amended return form Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Irs amended return form Subtract the result in (c) from the result in (a). Irs amended return form Compare the tax figured in methods (1) and (2). Irs amended return form Your tax for 2013 is the smaller of the two amounts. Irs amended return form If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Irs amended return form If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Irs amended return form Check box d and enter “I. Irs amended return form R. Irs amended return form C. Irs amended return form 1341” in the space next to that box. Irs amended return form If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Irs amended return form Prev  Up  Next   Home   More Online Publications