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Irs Free State Tax Filing

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Irs Free State Tax Filing

Irs free state tax filing Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Irs free state tax filing Exemption from withholding. Irs free state tax filing 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. Irs free state tax filing When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Irs free state tax filing S. Irs free state tax filing savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Irs free state tax filing Children's benefits. Irs free state tax filing   The rules in this publication apply to benefits received by children. Irs free state tax filing See Who is taxed , later. Irs free state tax filing The SSA issues Form SSA-1099 and Form SSA-1042S. Irs free state tax filing The RRB issues Form RRB-1099 and Form RRB-1042S. Irs free state tax filing These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Irs free state tax filing You may receive more than one of these forms for the same tax year. Irs free state tax filing See the Appendix at the end of this publication for more information. Irs free state tax filing Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Irs free state tax filing The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Irs free state tax filing 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. Irs free state tax filing 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. Irs free state tax filing Figuring total income. Irs free state tax filing   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Irs free state tax filing If the total is more than your base amount, part of your benefits may be taxable. Irs free state tax filing   If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Irs free state tax filing Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Irs free state tax filing If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Irs free state tax filing If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Irs free state tax filing Base amount. Irs free state tax filing   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Irs free state tax filing Worksheet A. Irs free state tax filing   You can use Worksheet A to figure the amount of income to compare with your base amount. Irs free state tax filing This is a quick way to check whether some of your benefits may be taxable. Irs free state tax filing     Worksheet A. Irs free state tax filing A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Irs free state tax filing Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Irs free state tax filing Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Irs free state tax filing (If you received more than one form, combine the amounts from box 5 and enter the total. Irs free state tax filing ) A. Irs free state tax filing   Note. Irs free state tax filing If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Irs free state tax filing B. Irs free state tax filing Enter one-half of the amount on line A B. Irs free state tax filing   C. Irs free state tax filing Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Irs free state tax filing   D. Irs free state tax filing Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Irs free state tax filing   E. Irs free state tax filing Add lines B, C, and D E. Irs free state tax filing   Note. Irs free state tax filing Compare the amount on line E to your base amount for your filing status. Irs free state tax filing If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Irs free state tax filing If the amount on line E is more than your base amount, some of your benefits may be taxable. Irs free state tax filing You need to complete Worksheet 1, shown later. Irs free state tax filing If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Irs free state tax filing   Example. Irs free state tax filing You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Irs free state tax filing In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Irs free state tax filing Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Irs free state tax filing You also received a taxable pension of $22,800 and interest income of $500. Irs free state tax filing You did not have any tax-exempt interest income. Irs free state tax filing 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. Irs free state tax filing   Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Irs free state tax filing     Filled-in Worksheet A. Irs free state tax filing A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Irs free state tax filing Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Irs free state tax filing Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Irs free state tax filing (If you received more than one form, combine the amounts from box 5 and enter the total. Irs free state tax filing ) A. Irs free state tax filing $11,000 Note. Irs free state tax filing If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Irs free state tax filing B. Irs free state tax filing Enter one-half of the amount on line A B. Irs free state tax filing 5,500 C. Irs free state tax filing Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Irs free state tax filing 23,300 D. Irs free state tax filing Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Irs free state tax filing -0- E. Irs free state tax filing Add lines B, C, and D E. Irs free state tax filing $28,800 Note. Irs free state tax filing Compare the amount on line E to your base amount for your filing status. Irs free state tax filing If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Irs free state tax filing If the amount on line E is more than your base amount, some of your benefits may be taxable. Irs free state tax filing You need to complete Worksheet 1, shown later. Irs free state tax filing If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Irs free state tax filing   Who is taxed. Irs free state tax filing   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Irs free state tax filing For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Irs free state tax filing One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Irs free state tax filing Repayment of benefits. Irs free state tax filing   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Irs free state tax filing It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Irs free state tax filing If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Irs free state tax filing   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Irs free state tax filing Your repayments are shown in box 4. Irs free state tax filing The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Irs free state tax filing Use the amount in box 5 to figure whether any of your benefits are taxable. Irs free state tax filing Example. Irs free state tax filing In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Irs free state tax filing In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Irs free state tax filing During 2013, you repaid $500 to SSA. Irs free state tax filing The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Irs free state tax filing The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Irs free state tax filing Tax withholding and estimated tax. Irs free state tax filing   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Irs free state tax filing If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Irs free state tax filing   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Irs free state tax filing For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Irs free state tax filing U. Irs free state tax filing S. Irs free state tax filing citizens residing abroad. Irs free state tax filing   U. Irs free state tax filing S. Irs free state tax filing citizens who are residents of the following countries are exempt from U. Irs free state tax filing S. Irs free state tax filing tax on their benefits. Irs free state tax filing Canada. Irs free state tax filing Egypt. Irs free state tax filing Germany. Irs free state tax filing Ireland. Irs free state tax filing Israel. Irs free state tax filing Italy. Irs free state tax filing (You must also be a citizen of Italy for the exemption to apply. Irs free state tax filing ) Romania. Irs free state tax filing United Kingdom. Irs free state tax filing   The SSA will not withhold U. Irs free state tax filing S. Irs free state tax filing tax from your benefits if you are a U. Irs free state tax filing S. Irs free state tax filing citizen. Irs free state tax filing   The RRB will withhold U. Irs free state tax filing S. Irs free state tax filing tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Irs free state tax filing 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. Irs free state tax filing Contact the RRB to get this form. Irs free state tax filing Lawful permanent residents. Irs free state tax filing   For U. Irs free state tax filing S. Irs free state tax filing 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. Irs free state tax filing Social security benefits paid to a green card holder are not subject to 30% withholding. Irs free state tax filing 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. Irs free state tax filing SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Irs free state tax filing 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. Irs free state tax filing 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. Irs free state tax filing S. Irs free state tax filing lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Irs free state tax filing I am filing a U. Irs free state tax filing S. Irs free state tax filing income tax return for the tax year as a resident alien reporting all of my worldwide income. Irs free state tax filing I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Irs free state tax filing ” Nonresident aliens. Irs free state tax filing   A nonresident alien is an individual who is not a citizen or resident of the United States. Irs free state tax filing If you are a nonresident alien, the rules discussed in this publication do not apply to you. Irs free state tax filing Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Irs free state tax filing You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Irs free state tax filing These forms will also show the tax rate and the amount of tax withheld from your benefits. Irs free state tax filing   Under tax treaties with the following countries, residents of these countries are exempt from U. Irs free state tax filing S. Irs free state tax filing tax on their benefits. Irs free state tax filing Canada. Irs free state tax filing Egypt. Irs free state tax filing Germany. Irs free state tax filing Ireland. Irs free state tax filing Israel. Irs free state tax filing Italy. Irs free state tax filing Japan. Irs free state tax filing Romania. Irs free state tax filing United Kingdom. Irs free state tax filing   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Irs free state tax filing S. Irs free state tax filing tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Irs free state tax filing   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Irs free state tax filing   For more information on whether you are a nonresident alien, see Publication 519, U. Irs free state tax filing S. Irs free state tax filing Tax Guide for Aliens. Irs free state tax filing Exemption from withholding. Irs free state tax filing   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. Irs free state tax filing S. Irs free state tax filing tax from your benefits. Irs free state tax filing   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. Irs free state tax filing Contact the RRB to get this form. Irs free state tax filing Canadian or German social security benefits paid to U. Irs free state tax filing S. Irs free state tax filing residents. Irs free state tax filing   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Irs free state tax filing S. Irs free state tax filing residents are treated for U. Irs free state tax filing S. Irs free state tax filing income tax purposes as if they were paid under the social security legislation of the United States. Irs free state tax filing If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Irs free state tax filing How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Irs free state tax filing You cannot use Form 1040EZ. Irs free state tax filing Reporting on Form 1040. Irs free state tax filing   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Irs free state tax filing If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Irs free state tax filing Reporting on Form 1040A. Irs free state tax filing   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Irs free state tax filing If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Irs free state tax filing Benefits not taxable. Irs free state tax filing   If you are filing Form 1040EZ, do not report any benefits on your tax return. Irs free state tax filing If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Irs free state tax filing Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs free state tax filing If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Irs free state tax filing How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Irs free state tax filing Generally, the higher that total amount, the greater the taxable part of your benefits. Irs free state tax filing Maximum taxable part. Irs free state tax filing   Generally, up to 50% of your benefits will be taxable. Irs free state tax filing However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Irs free state tax filing The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Irs free state tax filing You are married filing separately and lived with your spouse at any time during 2013. Irs free state tax filing Which worksheet to use. Irs free state tax filing   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Irs free state tax filing You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Irs free state tax filing You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Irs free state tax filing In this situation you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Irs free state tax filing Situation (1) does not apply and you take an exclusion for interest from qualified U. Irs free state tax filing S. Irs free state tax filing savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Irs free state tax filing In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Irs free state tax filing You received a lump-sum payment for an earlier year. Irs free state tax filing In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Irs free state tax filing See Lump-Sum Election , later. Irs free state tax filing Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Irs free state tax filing Filled-in Worksheet 1. Irs free state tax filing Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Irs free state tax filing Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Irs free state tax filing None of your benefits are taxable for 2013. Irs free state tax filing For more information, see Repayments More Than Gross Benefits . Irs free state tax filing If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs free state tax filing S. Irs free state tax filing Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Irs free state tax filing Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs free state tax filing 1. Irs free state tax filing Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs free state tax filing Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Irs free state tax filing $5,980         2. Irs free state tax filing Enter one-half of line 1 2. Irs free state tax filing 2,990     3. Irs free state tax filing 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. Irs free state tax filing 28,990     4. Irs free state tax filing Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Irs free state tax filing -0-     5. Irs free state tax filing Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Irs free state tax filing -0-     6. Irs free state tax filing Combine lines 2, 3, 4, and 5 6. Irs free state tax filing 31,980     7. Irs free state tax filing 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. Irs free state tax filing  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Irs free state tax filing -0-     8. Irs free state tax filing Is the amount on line 7 less than the amount on line 6?             No. Irs free state tax filing None of your social security benefits are taxable. Irs free state tax filing Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs free state tax filing             Yes. Irs free state tax filing Subtract line 7 from line 6 8. Irs free state tax filing 31,980     9. Irs free state tax filing If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Irs free state tax filing 25,000       Note. Irs free state tax filing If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Irs free state tax filing 85) and enter the result on line 17. Irs free state tax filing Then go to line 18. Irs free state tax filing         10. Irs free state tax filing Is the amount on line 9 less than the amount on line 8?             No. Irs free state tax filing None of your benefits are taxable. Irs free state tax filing Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs free state tax filing If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Irs free state tax filing             Yes. Irs free state tax filing Subtract line 9 from line 8 10. Irs free state tax filing 6,980     11. Irs free state tax filing Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Irs free state tax filing 9,000     12. Irs free state tax filing Subtract line 11 from line 10. Irs free state tax filing If zero or less, enter -0- 12. Irs free state tax filing -0-     13. Irs free state tax filing Enter the smaller of line 10 or line 11 13. Irs free state tax filing 6,980     14. Irs free state tax filing Enter one-half of line 13 14. Irs free state tax filing 3,490     15. Irs free state tax filing Enter the smaller of line 2 or line 14 15. Irs free state tax filing 2,990     16. Irs free state tax filing Multiply line 12 by 85% (. Irs free state tax filing 85). Irs free state tax filing If line 12 is zero, enter -0- 16. Irs free state tax filing -0-     17. Irs free state tax filing Add lines 15 and 16 17. Irs free state tax filing 2,990     18. Irs free state tax filing Multiply line 1 by 85% (. Irs free state tax filing 85) 18. Irs free state tax filing 5,083     19. Irs free state tax filing Taxable benefits. Irs free state tax filing Enter the smaller of line 17 or line 18. Irs free state tax filing Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Irs free state tax filing $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. Irs free state tax filing         Example 1. Irs free state tax filing George White is single and files Form 1040 for 2013. Irs free state tax filing 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. Irs free state tax filing He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Irs free state tax filing   To figure his taxable benefits, George completes Worksheet 1, shown below. Irs free state tax filing On line 20a of his Form 1040, George enters his net benefits of $5,980. Irs free state tax filing On line 20b, he enters his taxable benefits of $2,990. Irs free state tax filing Example 2. Irs free state tax filing Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Irs free state tax filing Ray is retired and received a fully taxable pension of $15,500. Irs free state tax filing He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Irs free state tax filing Alice worked during the year and had wages of $14,000. Irs free state tax filing She made a deductible payment to her IRA account of $1,000. Irs free state tax filing Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Irs free state tax filing They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Irs free state tax filing They find none of Ray's social security benefits are taxable. Irs free state tax filing On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Irs free state tax filing Filled-in Worksheet 1. Irs free state tax filing Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Irs free state tax filing Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Irs free state tax filing None of your benefits are taxable for 2013. Irs free state tax filing For more information, see Repayments More Than Gross Benefits . Irs free state tax filing If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs free state tax filing S. Irs free state tax filing Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Irs free state tax filing Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs free state tax filing 1. Irs free state tax filing Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs free state tax filing Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Irs free state tax filing $5,600         2. Irs free state tax filing Enter one-half of line 1 2. Irs free state tax filing 2,800     3. Irs free state tax filing 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. Irs free state tax filing 29,750     4. Irs free state tax filing Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Irs free state tax filing -0-     5. Irs free state tax filing Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Irs free state tax filing -0-     6. Irs free state tax filing Combine lines 2, 3, 4, and 5 6. Irs free state tax filing 32,550     7. Irs free state tax filing 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. Irs free state tax filing  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Irs free state tax filing 1,000     8. Irs free state tax filing Is the amount on line 7 less than the amount on line 6?             No. Irs free state tax filing None of your social security benefits are taxable. Irs free state tax filing Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs free state tax filing             Yes. Irs free state tax filing Subtract line 7 from line 6 8. Irs free state tax filing 31,550     9. Irs free state tax filing If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Irs free state tax filing 32,000       Note. Irs free state tax filing If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Irs free state tax filing 85) and enter the result on line 17. Irs free state tax filing Then go to line 18. Irs free state tax filing         10. Irs free state tax filing Is the amount on line 9 less than the amount on line 8?             No. Irs free state tax filing None of your benefits are taxable. Irs free state tax filing Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs free state tax filing If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Irs free state tax filing             Yes. Irs free state tax filing Subtract line 9 from line 8 10. Irs free state tax filing       11. Irs free state tax filing Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Irs free state tax filing       12. Irs free state tax filing Subtract line 11 from line 10. Irs free state tax filing If zero or less, enter -0- 12. Irs free state tax filing       13. Irs free state tax filing Enter the smaller of line 10 or line 11 13. Irs free state tax filing       14. Irs free state tax filing Enter one-half of line 13 14. Irs free state tax filing       15. Irs free state tax filing Enter the smaller of line 2 or line 14 15. Irs free state tax filing       16. Irs free state tax filing Multiply line 12 by 85% (. Irs free state tax filing 85). Irs free state tax filing If line 12 is zero, enter -0- 16. Irs free state tax filing       17. Irs free state tax filing Add lines 15 and 16 17. Irs free state tax filing       18. Irs free state tax filing Multiply line 1 by 85% (. Irs free state tax filing 85) 18. Irs free state tax filing       19. Irs free state tax filing Taxable benefits. Irs free state tax filing Enter the smaller of line 17 or line 18. Irs free state tax filing Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Irs free state tax filing         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. Irs free state tax filing         Example 3. Irs free state tax filing Joe and Betty Johnson file a joint return on Form 1040 for 2013. Irs free state tax filing Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Irs free state tax filing Joe's Form RRB-1099 shows $10,000 in box 5. Irs free state tax filing Betty is a retired government worker and received a fully taxable pension of $38,000. Irs free state tax filing They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Irs free state tax filing S. Irs free state tax filing savings bond. Irs free state tax filing The savings bond interest qualified for the exclusion. Irs free state tax filing They figure their taxable benefits by completing Worksheet 1 below. Irs free state tax filing Because they have qualified U. Irs free state tax filing S. Irs free state tax filing savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Irs free state tax filing On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Irs free state tax filing 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 free state tax filing (See Maximum taxable part under How Much Is Taxable earlier. Irs free state tax filing ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Irs free state tax filing Filled-in Worksheet 1. Irs free state tax filing Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Irs free state tax filing Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Irs free state tax filing None of your benefits are taxable for 2013. Irs free state tax filing For more information, see Repayments More Than Gross Benefits . Irs free state tax filing If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs free state tax filing S. Irs free state tax filing Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Irs free state tax filing Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs free state tax filing 1. Irs free state tax filing Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs free state tax filing Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Irs free state tax filing $10,000         2. Irs free state tax filing Enter one-half of line 1 2. Irs free state tax filing 5,000     3. Irs free state tax filing 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. Irs free state tax filing 40,500     4. Irs free state tax filing Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Irs free state tax filing -0-     5. Irs free state tax filing Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Irs free state tax filing -0-     6. Irs free state tax filing Combine lines 2, 3, 4, and 5 6. Irs free state tax filing 45,500     7. Irs free state tax filing 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. Irs free state tax filing  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Irs free state tax filing -0-     8. Irs free state tax filing Is the amount on line 7 less than the amount on line 6?             No. Irs free state tax filing None of your social security benefits are taxable. Irs free state tax filing Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs free state tax filing             Yes. Irs free state tax filing Subtract line 7 from line 6 8. Irs free state tax filing 45,500     9. Irs free state tax filing If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Irs free state tax filing 32,000       Note. Irs free state tax filing If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Irs free state tax filing 85) and enter the result on line 17. Irs free state tax filing Then go to line 18. Irs free state tax filing         10. Irs free state tax filing Is the amount on line 9 less than the amount on line 8?             No. Irs free state tax filing None of your benefits are taxable. Irs free state tax filing Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs free state tax filing If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Irs free state tax filing             Yes. Irs free state tax filing Subtract line 9 from line 8 10. Irs free state tax filing 13,500     11. Irs free state tax filing Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Irs free state tax filing 12,000     12. Irs free state tax filing Subtract line 11 from line 10. Irs free state tax filing If zero or less, enter -0- 12. Irs free state tax filing 1,500     13. Irs free state tax filing Enter the smaller of line 10 or line 11 13. Irs free state tax filing 12,000     14. Irs free state tax filing Enter one-half of line 13 14. Irs free state tax filing 6,000     15. Irs free state tax filing Enter the smaller of line 2 or line 14 15. Irs free state tax filing 5,000     16. Irs free state tax filing Multiply line 12 by 85% (. Irs free state tax filing 85). Irs free state tax filing If line 12 is zero, enter -0- 16. Irs free state tax filing 1,275     17. Irs free state tax filing Add lines 15 and 16 17. Irs free state tax filing 6,275     18. Irs free state tax filing Multiply line 1 by 85% (. Irs free state tax filing 85) 18. Irs free state tax filing 8,500     19. Irs free state tax filing Taxable benefits. Irs free state tax filing Enter the smaller of line 17 or line 18. Irs free state tax filing Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Irs free state tax filing $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. Irs free state tax filing         Filled-in Worksheet 1. Irs free state tax filing Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Irs free state tax filing Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Irs free state tax filing None of your benefits are taxable for 2013. Irs free state tax filing For more information, see Repayments More Than Gross Benefits . Irs free state tax filing If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs free state tax filing S. Irs free state tax filing Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Irs free state tax filing Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs free state tax filing 1. Irs free state tax filing Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs free state tax filing Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Irs free state tax filing $4,000         2. Irs free state tax filing Enter one-half of line 1 2. Irs free state tax filing 2,000     3. Irs free state tax filing 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. Irs free state tax filing 8,000     4. Irs free state tax filing Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Irs free state tax filing -0-     5. Irs free state tax filing Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Irs free state tax filing -0-     6. Irs free state tax filing Combine lines 2, 3, 4, and 5 6. Irs free state tax filing 10,000     7. Irs free state tax filing 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. Irs free state tax filing  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Irs free state tax filing -0-     8. Irs free state tax filing Is the amount on line 7 less than the amount on line 6?             No. Irs free state tax filing None of your social security benefits are taxable. Irs free state tax filing Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs free state tax filing             Yes. Irs free state tax filing Subtract line 7 from line 6 8. Irs free state tax filing 10,000     9. Irs free state tax filing If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Irs free state tax filing         Note. Irs free state tax filing If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Irs free state tax filing 85) and enter the result on line 17. Irs free state tax filing Then go to line 18. Irs free state tax filing         10. Irs free state tax filing Is the amount on line 9 less than the amount on line 8?             No. Irs free state tax filing None of your benefits are taxable. Irs free state tax filing Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs free state tax filing If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Irs free state tax filing             Yes. Irs free state tax filing Subtract line 9 from line 8 10. Irs free state tax filing       11. Irs free state tax filing Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Irs free state tax filing       12. Irs free state tax filing Subtract line 11 from line 10. Irs free state tax filing If zero or less, enter -0- 12. Irs free state tax filing       13. Irs free state tax filing Enter the smaller of line 10 or line 11 13. Irs free state tax filing       14. Irs free state tax filing Enter one-half of line 13 14. Irs free state tax filing       15. Irs free state tax filing Enter the smaller of line 2 or line 14 15. Irs free state tax filing       16. Irs free state tax filing Multiply line 12 by 85% (. Irs free state tax filing 85). Irs free state tax filing If line 12 is zero, enter -0- 16. Irs free state tax filing       17. Irs free state tax filing Add lines 15 and 16 17. Irs free state tax filing 8,500     18. Irs free state tax filing Multiply line 1 by 85% (. Irs free state tax filing 85) 18. Irs free state tax filing 3,400     19. Irs free state tax filing Taxable benefits. Irs free state tax filing Enter the smaller of line 17 or line 18. Irs free state tax filing Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Irs free state tax filing $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. Irs free state tax filing         Example 4. Irs free state tax filing Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Irs free state tax filing Bill earned $8,000 during 2013. Irs free state tax filing The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). Irs free state tax filing Bill figures his taxable benefits by completing Worksheet 1 below. Irs free state tax filing 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. Irs free state tax filing See How Much Is Taxable earlier. Irs free state tax filing Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Irs free state tax filing 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. Irs free state tax filing This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Irs free state tax filing No part of the lump-sum death benefit is subject to tax. Irs free state tax filing Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Irs free state tax filing However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Irs free state tax filing You can elect this method if it lowers your taxable benefits. Irs free state tax filing 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. Irs free state tax filing Then you subtract any taxable benefits for that year that you previously reported. Irs free state tax filing The remainder is the taxable part of the lump-sum payment. Irs free state tax filing Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Irs free state tax filing Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Irs free state tax filing Do not file an amended return for the earlier year. Irs free state tax filing Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Irs free state tax filing Complete Worksheet 1 in this publication. Irs free state tax filing Complete Worksheet 2 and Worksheet 3 as appropriate. Irs free state tax filing Use Worksheet 2 if your lump-sum payment was for a year after 1993. Irs free state tax filing Use Worksheet 3 if it was for 1993 or an earlier year. Irs free state tax filing Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Irs free state tax filing Complete Worksheet 4. Irs free state tax filing Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Irs free state tax filing 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. Irs free state tax filing Making the election. Irs free state tax filing   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. Irs free state tax filing Do not attach the completed worksheets to your return. Irs free state tax filing Keep them with your records. Irs free state tax filing    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. Irs free state tax filing Lump-sum payment reported on Form SSA-1099 or RRB-1099. Irs free state tax filing   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. Irs free state tax filing That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Irs free state tax filing The form will also show the year (or years) the payment is for. Irs free state tax filing However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Irs free state tax filing You must contact the RRB for a breakdown by year for any amount shown in box 9. Irs free state tax filing Example Jane Jackson is single. Irs free state tax filing In 2012 she applied for social security disability benefits but was told she was ineligible. Irs free state tax filing She appealed the decision and won. Irs free state tax filing In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. Irs free state tax filing Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Irs free state tax filing Jane's other income for 2012 and 2013 is as follows. Irs free state tax filing   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. Irs free state tax filing She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Irs free state tax filing Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Irs free state tax filing She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Irs free state tax filing She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Irs free state tax filing After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Irs free state tax filing Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Irs free state tax filing To do this, she prints “LSE” to the left of Form 1040, line 20a. Irs free state tax filing She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Irs free state tax filing Jane's filled-in worksheets (1, 2, and 4) follow. Irs free state tax filing Jane Jackson's Filled-in Worksheet 1. Irs free state tax filing Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Irs free state tax filing Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Irs free state tax filing None of your benefits are taxable for 2013. Irs free state tax filing For more information, see Repayments More Than Gross Benefits . Irs free state tax filing If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs free state tax filing S. Irs free state tax filing Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Irs free state tax filing Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs free state tax filing 1. Irs free state tax filing Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs free state tax filing Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Irs free state tax filing $11,000         2. Irs free state tax filing Enter one-half of line 1 2. Irs free state tax filing 5,500     3. Irs free state tax filing 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. Irs free state tax filing 25,500     4. Irs free state tax filing Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Irs free state tax filing -0-     5. Irs free state tax filing Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Irs free state tax filing -0-     6. Irs free state tax filing Combine lines 2, 3, 4, and 5 6. Irs free state tax filing 31,000     7. Irs free state tax filing 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. Irs free state tax filing  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Irs free state tax filing -0-     8. Irs free state tax filing Is the amount on line 7 less than the amount on line 6?             No. Irs free state tax filing None of your social security benefits are taxable. Irs free state tax filing Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs free state tax filing             Yes. Irs free state tax filing Subtract line 7 from line 6 8. Irs free state tax filing 31,000     9. Irs free state tax filing If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Irs free state tax filing 25,000       Note. Irs free state tax filing If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Irs free state tax filing 85) and enter the result on line 17. Irs free state tax filing Then go to line 18. Irs free state tax filing         10. Irs free state tax filing Is the amount on line 9 less than the amount on line 8?             No. Irs free state tax filing None of your benefits are taxable. Irs free state tax filing Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs free state tax filing If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Irs free state tax filing             Yes. Irs free state tax filing Subtract line 9 from line 8 10. Irs free state tax filing 6,000     11. Irs free state tax filing Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Irs free state tax filing 9,000     12. Irs free state tax filing Subtract line 11 from line 10. Irs free state tax filing If zero or less, enter -0- 12. Irs free state tax filing -0-     13. Irs free state tax filing Enter the smaller of line 10 or line 11 13. Irs free state tax filing 6,000     14. Irs free state tax filing Enter one-half of line 13 14. Irs free state tax filing 3,000     15. Irs free state tax filing Enter the smaller of line 2 or line 14 15. Irs free state tax filing 3,000     16. Irs free state tax filing Multiply line 12 by 85% (. Irs free state tax filing 85). Irs free state tax filing If line 12 is zero, enter -0- 16. Irs free state tax filing -0-     17. Irs free state tax filing Add lines 15 and 16 17. Irs free state tax filing 3,000     18. Irs free state tax filing Multiply line 1 by 85% (. Irs free state tax filing 85) 18. Irs free state tax filing 9,350     19. Irs free state tax filing Taxable benefits. Irs free state tax filing Enter the smaller of line 17 or line 18. Irs free state tax filing Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Irs free state tax filing $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. Irs free state tax filing         Jane Jackson's Filled-in Worksheet 2. Irs free state tax filing Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Irs free state tax filing 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. Irs free state tax filing $2,000           Note. Irs free state tax filing If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Irs free state tax filing Otherwise, go on to line 2. Irs free state tax filing             2. Irs free state tax filing Enter one-half of line 1 2. Irs free state tax filing 1,000   3. Irs free state tax filing Enter your adjusted gross income for the earlier year 3. Irs free state tax filing 23,000   4. Irs free state tax filing Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Irs free state tax filing S. Irs free state tax filing 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. Irs free state tax filing -0-   5. Irs free state tax filing Enter any tax-exempt interest received in the earlier year 5. Irs free state tax filing -0-   6. Irs free state tax filing Add lines 2 through 5 6. Irs free state tax filing 24,000   7. Irs free state tax filing Enter your taxable benefits for the earlier year that you previously reported 7. Irs free state tax filing -0-   8. Irs free state tax filing Subtract line 7 from line 6 8. Irs free state tax filing 24,000   9. Irs free state tax filing 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. Irs free state tax filing 25,000     Note. Irs free state tax filing 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% (. Irs free state tax filing 85) and enter the result on line 17. Irs free state tax filing Then go to line 18. Irs free state tax filing         10. Irs free state tax filing Is the amount on line 8 more than the amount on line 9?       No. Irs free state tax filing Skip lines 10 through 20 and enter -0- on line 21. Irs free state tax filing       Yes. Irs free state tax filing Subtract line 9 from line 8 10. Irs free state tax filing     11. Irs free state tax filing 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. Irs free state tax filing     12. Irs free state tax filing Subtract line 11 from line 10. Irs free state tax filing If zero or less, enter -0- 12. Irs free state tax filing     13. Irs free state tax filing Enter the smaller of line 10 or line 11 13. Irs free state tax filing     14. Irs free state tax filing Enter one-half of line 13 14. Irs free state tax filing     15. Irs free state tax filing Enter the smaller of line 2 or line 14 15. Irs free state tax filing     16. Irs free state tax filing Multiply line 12 by 85% (. Irs free state tax filing 85). Irs free state tax filing If line 12 is zero, enter -0- 16. Irs free state tax filing     17. Irs free state tax filing Add lines 15 and 16 17. Irs free state tax filing     18. Irs free state tax filing Multiply line 1 by 85% (. Irs free state tax filing 85) 18. Irs free state tax filing     19. Irs free state tax filing Refigured taxable benefits. Irs free state tax filing Enter the smaller of line 17 or line 18 19. Irs free state tax filing     20. Irs free state tax filing Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Irs free state tax filing     21. Irs free state tax filing Additional taxable benefits. Irs free state tax filing Subtract line 20 from line 19. Irs free state tax filing Also enter this amount on Worksheet 4, line 20 21. Irs free state tax filing -0-     Do not file an amended return for this earlier year. Irs free state tax filing Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Irs free state tax filing   Jane Jackson's Filled-in Worksheet 4. Irs free state tax filing 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. Irs free state tax filing 1. Irs free state tax filing 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. Irs free state tax filing $9,000         Note. Irs free state tax filing If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Irs free state tax filing Otherwise, go on to line 2. Irs free state tax filing           2. Irs free state tax filing Enter one-half of line 1 2. Irs free state tax filing 4,500   3. Irs free state tax filing Enter the amount from Worksheet 1, line 3 3. Irs free state tax filing 25,500   4. Irs free state tax filing Enter the amount from Worksheet 1, line 4 4. Irs free state tax filing -0-   5. Irs free state tax filing Enter the amount from Worksheet 1, line 5 5. Irs free state tax filing -0-   6. Irs free state tax filing Combine lines 2, 3, 4, and 5 6. Irs free state tax filing 30,000   7. Irs free state tax filing Enter the amount from Worksheet 1, line 7 7. Irs free state tax filing -0-   8. Irs free state tax filing Subtract line 7 from line 6 8. Irs free state tax filing 30,000   9. Irs free state tax filing Enter the amount from Worksheet 1, line 9. Irs free state tax filing 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% (. Irs free state tax filing 85) and enter the result on line 17. Irs free state tax filing Then, go to line 18 9. Irs free state tax filing 25,000   10. Irs free state tax filing Is the amount on line 8 more than the amount on line 9? No. Irs free state tax filing Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Irs free state tax filing  Yes. Irs free state tax filing Subtract line 9 from line 8 10. Irs free state tax filing 5,000   11. Irs free state tax filing Enter the amount from Worksheet 1, line 11 11. Irs free state tax filing 9,000   12. Irs free state tax filing Subtract line 11 from line 10. Irs free state tax filing If zero or less, enter -0- 12. Irs free state tax filing -0-   13. Irs free state tax filing Enter the smaller of line 10 or line 11 13. Irs free state tax filing 5,000   14. Irs free state tax filing Enter one-half of line 13 14. Irs free state tax filing 2,500   15. Irs free state tax filing Enter the smaller of line 2 or line 14 15. Irs free state tax filing 2,500   16. Irs free state tax filing Multiply line 12 by 85% (. Irs free state tax filing 85). Irs free state tax filing If line 12 is zero, enter -0- 16. Irs free state tax filing -0-   17. Irs free state tax filing Add lines 15 and 16 17. Irs free state tax filing 2,500   18. Irs free state tax filing Multiply line 1 by 85% (. Irs free state tax filing 85) 18. Irs free state tax filing 7,650   19. Irs free state tax filing Enter the smaller of line 17 or line 18 19. Irs free state tax filing 2,500   20. Irs free state tax filing 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. Irs free state tax filing -0-   21. Irs free state tax filing Taxable benefits under lump-sum election method. Irs free state tax filing Add lines 19 and 20 21. Irs free state tax filing $2,500   Next. Irs free state tax filing Is line 21 above smaller than Worksheet 1, line 19? No. Irs free state tax filing Do not use this method to figure your taxable benefits. Irs free state tax filing Follow the instructions on Worksheet 1 to report your benefits. Irs free state tax filing  Yes. Irs free state tax filing You can elect to report your taxable benefits under this method. Irs free state tax filing To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Irs free state tax filing If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Irs free state tax filing Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Irs free state tax filing Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Irs free state tax filing 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 free state tax filing   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Irs free state tax filing Disability payments. Irs free state tax filing   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Irs free state tax filing If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Irs free state tax filing If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Irs free state tax filing 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. Irs free state tax filing Legal expenses. Irs free state tax filing   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Irs free state tax filing   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Irs free state tax filing Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Irs free state tax filing If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Irs free state tax filing Do not use Worksheet 1 in this case. Irs free state tax filing If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Irs free state tax filing If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Irs free state tax filing Joint return. Irs free state tax filing   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Irs free state tax filing You do this to get your net benefits when figuring if your combined benefits are taxable. Irs free state tax filing Example. Irs free state tax filing John and Mary file a joint return for 2013. Irs free state tax filing John received Form SSA-1099 showing $3,000 in box 5. Irs free state tax filing Mary also received Form SSA-1099 and the amount in box 5 was ($500). Irs free state tax filing John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Irs free state tax filing Repayment of benefits received in an earlier year. Irs free state tax filing   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Irs free state tax filing Deduction $3,000 or less. Irs free state tax filing   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Irs free state tax filing Claim it on Schedule A (Form 1040), line 23. Irs free state tax filing Deduction more than $3,000. Irs free state tax filing   If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Irs free state tax filing Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Irs free state tax filing For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Irs free state tax filing Then refigure the tax for that year. Irs free state tax filing Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Irs free state tax filing Subtract the result in (c) from the result in (a). Irs free state tax filing   Compare the tax figured in methods (1) and (2). Irs free state tax filing Your tax for 2013 is the smaller of the two amounts. Irs free state tax filing If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Irs free state tax filing If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Irs free state tax filing Check box d and enter “I. Irs free state tax filing R. Irs free state tax filing C. Irs free state tax filing 1341” in the space next to that box. Irs free state tax filing If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Irs free state tax filing 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). Irs free state tax filing Worksheet 1. Irs free state tax filing Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Irs free state tax filing Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Irs free state tax filing None of your benefits are taxable for 2013. Irs free state tax filing For more information, see Repayments More Than Gross Benefits . Irs free state tax filing If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs free state tax filing S. Irs free state tax filing Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Irs free state tax filing Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs free state tax filing 1. Irs free state tax filing Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs free state tax filing Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Irs free state tax filing           2. Irs free state tax filing Enter one-half of line 1 2. Irs free state tax filing       3. Irs free state tax filing 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. Irs free state tax filing       4. Irs free state tax filing Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Irs free state tax filing       5. Irs free state tax filing Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Irs free state tax filing       6. Irs free state tax filing Combine lines 2, 3, 4, and 5 6. Irs free state tax filing       7. Irs free state tax filing 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. Irs free state tax filing  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Irs free state tax filing       8. Irs free state tax filing Is the amount on line 7 less than the amount on line 6?             No. Irs free state tax filing None of your social security benefits are taxable. Irs free state tax filing Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs free state tax filing             Yes. Irs free state tax filing Subtract line 7 from line 6 8. Irs free state tax filing       9. Irs free state tax filing If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Irs free state tax filing         Note. Irs free state tax filing If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Irs free state tax filing 85) and enter the result on line 17. Irs free state tax filing Then go to line 18. Irs free state tax filing         10. Irs free state tax filing Is the amount on line 9 less than the amount on line 8?             No. Irs free state tax filing None of your benefits are taxable. Irs free state tax filing Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs free state tax filing If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Irs free state tax filing             Yes. Irs free state tax filing Subtract line 9 from line 8 10. Irs free state tax filing       11. Irs free state tax filing Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Irs free state tax filing       12. Irs free state tax filing Subtract line 11 from line 10. Irs free state tax filing If zero or less, enter -0- 12. Irs free state tax filing       13. Irs free state tax filing Enter the smaller of line 10 or line 11 13. Irs free state tax filing       14. Irs free state tax filing Enter one-half of line 13 14. Irs free state tax filing       15. Irs free state tax filing Enter the smaller of line 2 or line 14 15. Irs free state tax filing       16. Irs free state tax filing Multiply line 12 by 85% (. Irs free state tax filing 85). Irs free state tax filing If line 12 is zero, enter -0- 16. Irs free state tax filing       17. Irs free state tax filing Add lines 15 and 16 17. Irs free state tax filing       18. Irs free state tax filing Multiply line 1 by 85% (. Irs free state tax filing 85) 18. Irs free state tax filing       19. Irs free state tax filing Taxable benefits. Irs free state tax filing Enter the smaller of line 17 or line 18. Irs free state tax filing Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Irs free state tax filing         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. Irs free state tax filing         Worksheet 2. Irs free state tax filing Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Irs free state tax filing 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. Irs free state tax filing             Note. Irs free state tax filing If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Irs free state tax filing Otherwise, go on to line 2. Irs free state tax filing             2. Irs free state tax filing Enter one-half of line 1 2. Irs free state tax filing     3. Irs free state tax filing Enter your adjusted gross income for the earlier year 3. Irs free state tax filing     4. Irs free state tax filing Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Irs free state tax filing S. Irs free state tax filing 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. Irs free state tax filing     5. Irs free state tax filing Enter any tax-exempt interest received in the earlier year 5. Irs free state tax filing     6. Irs free state tax filing Add lines 2 through 5 6. Irs free state tax filing     7. Irs free state tax filing Enter your taxable benefits for the earlier year that you previously reported 7. Irs free state tax filing     8. Irs free state tax filing Subtract line 7 from line 6 8. Irs free state tax filing     9. Irs free state tax filing 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. Irs free state tax filing       Note. Irs free state tax filing 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% (. Irs free state tax filing 85) and enter the result on line 17. Irs free state tax filing Then go to line 18. Irs free state tax filing         10. Irs free state tax filing Is the amount on line 8 more than the amount on line 9?       No. Irs free state tax filing Skip lines 10 through 20 and enter -0- on line 21. Irs free state tax filing       Yes. Irs free state tax filing Subtract line 9 from line 8 10. Irs free state tax filing     11. Irs free state tax filing 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. Irs free state tax filing     12. Irs free state tax filing Subtract line 11 from line 10. Irs free state tax filing If zero or less, enter -0- 12. Irs free state tax filing     13. Irs free state tax filing Enter the smaller of line 10 or line 11 13. Irs free state tax filing     14. Irs free state tax filing Enter one-half of line 13 14. Irs free state tax filing     15. Irs free state tax filing Enter the smaller of line 2 or line 14 15. Irs free state tax filing     16. Irs free state tax filing Multiply line 12 by 85% (. Irs free state tax filing 85). Irs free state tax filing If line 12 is zero, enter -0- 16. Irs free state tax filing     17. Irs free state tax filing Add lines 15 and 16 17. Irs free state tax filing     18. Irs free state tax filing Multiply line 1 by 85% (. Irs free state tax filing 85) 18. Irs free state tax filing     19. Irs free state tax filing Refigured taxable benefits. Irs free state tax filing Enter the smaller of line 17 or line 18 19. Irs free state tax filing     20. Irs free state tax filing Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Irs free state tax filing     21. Irs free state tax filing Additional taxable benefits. Irs free state tax filing Subtract line 20 from line 19. Irs free state tax filing Also enter this amount on Worksheet 4, line 20 21. Irs free state tax filing       Do not file an amended return for this earlier year. Irs free state tax filing Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Irs free state tax filing   Worksheet 3. Irs free state tax filing Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Irs free state tax filing 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. Irs free state tax filing           Note. Irs free state tax filing If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Irs free state tax filing Otherwise, go on to line 2. Irs free state tax filing           2. Irs free state tax filing Enter one-half of line 1 2. Irs free state tax filing     3. Irs free state tax filing Enter your adjusted gross income for the earlier year 3. Irs free state tax filing     4. Irs free state tax filing Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Irs free state tax filing S. Irs free state tax filing 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. Irs free state tax filing     5. Irs free state tax filing Enter any tax-exempt interest received in the earlier year 5. Irs free state tax filing     6. Irs free state tax filing Add lines 2 through 5 6. Irs free state tax filing     7. Irs free state tax filing Enter your taxable benefits for the earlier year that you previously reported 7. Irs free state tax filing     8. Irs free state tax filing Subtract line 7 from line 6 8. Irs free state tax filing     9. Irs free state tax filing 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. Irs free state tax filing     10. Irs free state tax filing Is the amount on line 8 more than the amount on line 9? No. Irs free state tax filing Skip lines 10 through 13 and enter -0- on line 14. Irs free state tax filing  Yes. Irs free state tax filing Subtract line 9 from line 8. Irs free state tax filing 10. Irs free state tax filing     11. Irs free state tax filing Enter one-half of line 10 11. Irs free state tax filing     12. Irs free state tax filing Refigured taxable benefits. Irs free state tax filing Enter the smaller of line 2 or line 11 12. Irs free state tax filing     13. Irs free state tax filing Enter your taxable benefits for the earlier year (or as refigured due to a previous
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Division
Government Center South, 5th Floor
302 W. Washington St.

Indianapolis, IN 46204

Phone Number: 317-232-6330

Toll-free: 1-800-382-5516 (Consumer Hotline)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
30 S. Meridian St., Suite 300
Indianapolis, IN 46204

Phone Number: 317-232-3955

Toll-free: 1-800-382-4880 (IN)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Services Division
311 W. Washington St., Suite 300
Indianapolis, IN 46204-2787

Phone Number: 317-232-2395

Toll-free: 1-800-622-4461 (IN)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Securities Division
302 W. Washington St., Room E111
Indianapolis, IN 46204

Phone Number: 317-232-6681

Toll-free: 1-800-223-8791 (IN)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Utility Regulatory Commission

Website: Utility Regulatory Commission

Address: Utility Regulatory Commission
Consumer Assistance Section
101 W. Washington St., Suite 1500E
Indianapolis, IN 46204

Phone Number: 317-232-2712

Toll-free: 1-800-851-4268 (IN)

TTY: 317-232-8556

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The Irs Free State Tax Filing

Irs free state tax filing 12. Irs free state tax filing   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Irs free state tax filing Free help with your tax return. Irs free state tax filing   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs free state tax filing The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs free state tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs free state tax filing Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs free state tax filing In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs free state tax filing To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs free state tax filing gov, download the IRS2Go app, or call 1-800-906-9887. Irs free state tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs free state tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs free state tax filing aarp. Irs free state tax filing org/money/taxaide or call 1-888-227-7669. Irs free state tax filing For more information on these programs, go to IRS. Irs free state tax filing gov and enter “VITA” in the search box. Irs free state tax filing Internet. Irs free state tax filing    IRS. Irs free state tax filing gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs free state tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. Irs free state tax filing Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs free state tax filing Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs free state tax filing gov or download the IRS2Go app and select the Refund Status option. Irs free state tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs free state tax filing Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Irs free state tax filing You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs free state tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs free state tax filing Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs free state tax filing No need to wait on the phone or stand in line. Irs free state tax filing The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Irs free state tax filing When you reach the response screen, you can print the entire interview and the final response for your records. Irs free state tax filing New subject areas are added on a regular basis. Irs free state tax filing  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs free state tax filing gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs free state tax filing You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Irs free state tax filing The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs free state tax filing When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Irs free state tax filing Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Irs free state tax filing You can also ask the IRS to mail a return or an account transcript to you. Irs free state tax filing Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs free state tax filing gov or by calling 1-800-908-9946. Irs free state tax filing Tax return and tax account transcripts are generally available for the current year and the past three years. Irs free state tax filing Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs free state tax filing Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs free state tax filing If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Irs free state tax filing Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs free state tax filing gov and enter Where's My Amended Return? in the search box. Irs free state tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs free state tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. Irs free state tax filing Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs free state tax filing gov. Irs free state tax filing Select the Payment tab on the front page of IRS. Irs free state tax filing gov for more information. Irs free state tax filing Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs free state tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs free state tax filing gov. Irs free state tax filing Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs free state tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs free state tax filing gov. Irs free state tax filing Request an Electronic Filing PIN by going to IRS. Irs free state tax filing gov and entering Electronic Filing PIN in the search box. Irs free state tax filing Download forms, instructions and publications, including accessible versions for people with disabilities. Irs free state tax filing Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs free state tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs free state tax filing An employee can answer questions about your tax account or help you set up a payment plan. Irs free state tax filing Before you visit, check the Office Locator on IRS. Irs free state tax filing gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs free state tax filing If you have a special need, such as a disability, you can request an appointment. Irs free state tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs free state tax filing Apply for an Employer Identification Number (EIN). Irs free state tax filing Go to IRS. Irs free state tax filing gov and enter Apply for an EIN in the search box. Irs free state tax filing Read the Internal Revenue Code, regulations, or other official guidance. Irs free state tax filing Read Internal Revenue Bulletins. Irs free state tax filing Sign up to receive local and national tax news and more by email. Irs free state tax filing Just click on “subscriptions” above the search box on IRS. Irs free state tax filing gov and choose from a variety of options. Irs free state tax filing Phone. Irs free state tax filing    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs free state tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. Irs free state tax filing Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Irs free state tax filing gov, or download the IRS2Go app. Irs free state tax filing Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs free state tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs free state tax filing Most VITA and TCE sites offer free electronic filing. Irs free state tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs free state tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs free state tax filing Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Irs free state tax filing If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs free state tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs free state tax filing Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs free state tax filing Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Irs free state tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs free state tax filing Note, the above information is for our automated hotline. Irs free state tax filing Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Irs free state tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs free state tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs free state tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. Irs free state tax filing Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Irs free state tax filing You should receive your order within 10 business days. Irs free state tax filing Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Irs free state tax filing If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Irs free state tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs free state tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs free state tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service. Irs free state tax filing Walk-in. Irs free state tax filing   You can find a selection of forms, publications and services — in-person. Irs free state tax filing Products. Irs free state tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs free state tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs free state tax filing Services. Irs free state tax filing You can walk in to your local TAC for face-to-face tax help. Irs free state tax filing An employee can answer questions about your tax account or help you set up a payment plan. Irs free state tax filing Before visiting, use the Office Locator tool on IRS. Irs free state tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Irs free state tax filing   Please contact the office for times when assistance will be available. Irs free state tax filing Mail. Irs free state tax filing   You can send your order for forms, instructions, and publications to the address below. Irs free state tax filing You should receive a response within 10 business days after your request is received. Irs free state tax filing Internal Revenue Service 1201 N. Irs free state tax filing Mitsubishi Motorway Bloomington, IL 61705-6613   Taxpayer Advocate Service. Irs free state tax filing   The Taxpayer Advocate Service Is here to help you. Irs free state tax filing The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs free state tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs free state tax filing   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs free state tax filing We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs free state tax filing You face (or your business is facing) an immediate threat of adverse action. Irs free state tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs free state tax filing   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs free state tax filing Here's why we can help: TAS is an independent organization within the IRS. Irs free state tax filing Our advocates know how to work with the IRS. Irs free state tax filing Our services are free and tailored to meet your needs. Irs free state tax filing We have offices in every state, the District of Columbia, and Puerto Rico. Irs free state tax filing   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Irs free state tax filing  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs free state tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Irs free state tax filing Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Irs free state tax filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs free state tax filing Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs free state tax filing Prev  Up  Next   Home   More Online Publications