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Michigan Tax Forms 1040ez

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Michigan Tax Forms 1040ez

Michigan tax forms 1040ez Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Michigan tax forms 1040ez SIMPLE plans. Michigan tax forms 1040ez Qualified plans. Michigan tax forms 1040ez Ordering forms and publications. Michigan tax forms 1040ez Tax questions. Michigan tax forms 1040ez Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Michigan tax forms 1040ez irs. Michigan tax forms 1040ez gov/pub560. Michigan tax forms 1040ez What's New Compensation limit increased for 2013 and 2014. Michigan tax forms 1040ez  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Michigan tax forms 1040ez This limit increases to $260,000 for 2014. Michigan tax forms 1040ez Elective deferral limit for 2013 and 2014. Michigan tax forms 1040ez  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Michigan tax forms 1040ez These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Michigan tax forms 1040ez Defined contribution limit increased for 2013 and 2014. Michigan tax forms 1040ez  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Michigan tax forms 1040ez This limit increases to $52,000 for 2014. Michigan tax forms 1040ez SIMPLE plan salary reduction contribution limit for 2013 and 2014. Michigan tax forms 1040ez  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Michigan tax forms 1040ez Catch-up contribution limit remains unchanged for 2013 and 2014. Michigan tax forms 1040ez  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Michigan tax forms 1040ez The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Michigan tax forms 1040ez The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Michigan tax forms 1040ez The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Michigan tax forms 1040ez The catch-up contribution limit. Michigan tax forms 1040ez The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Michigan tax forms 1040ez See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Michigan tax forms 1040ez All section references are to the Internal Revenue Code, unless otherwise stated. Michigan tax forms 1040ez Reminders In-plan Roth rollovers. Michigan tax forms 1040ez  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Michigan tax forms 1040ez An in-plan Roth rollover is not treated as a distribution for most purposes. Michigan tax forms 1040ez Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Michigan tax forms 1040ez For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Michigan tax forms 1040ez R. Michigan tax forms 1040ez B. Michigan tax forms 1040ez 872, available at  www. Michigan tax forms 1040ez irs. Michigan tax forms 1040ez gov/irb/2010-51_IRB/ar11. Michigan tax forms 1040ez html. Michigan tax forms 1040ez In-plan Roth rollovers expanded. Michigan tax forms 1040ez  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Michigan tax forms 1040ez Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Michigan tax forms 1040ez For more information, see Notice 2013-74, 2013-52 I. Michigan tax forms 1040ez R. Michigan tax forms 1040ez B. Michigan tax forms 1040ez 819, available at www. Michigan tax forms 1040ez irs. Michigan tax forms 1040ez gov/irb/2013-52_IRB/ar11. Michigan tax forms 1040ez html. Michigan tax forms 1040ez Credit for startup costs. Michigan tax forms 1040ez  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Michigan tax forms 1040ez The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Michigan tax forms 1040ez You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Michigan tax forms 1040ez You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Michigan tax forms 1040ez At least one participant must be a non-highly compensated employee. Michigan tax forms 1040ez The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Michigan tax forms 1040ez You. Michigan tax forms 1040ez A member of a controlled group that includes you. Michigan tax forms 1040ez A predecessor of (1) or (2). Michigan tax forms 1040ez The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Michigan tax forms 1040ez However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Michigan tax forms 1040ez You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Michigan tax forms 1040ez To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Michigan tax forms 1040ez Retirement savings contributions credit. Michigan tax forms 1040ez  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Michigan tax forms 1040ez The maximum contribution eligible for the credit is $2,000. Michigan tax forms 1040ez To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Michigan tax forms 1040ez For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Michigan tax forms 1040ez Photographs of missing children. Michigan tax forms 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Michigan tax forms 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Michigan tax forms 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Michigan tax forms 1040ez Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Michigan tax forms 1040ez In this publication, “you” refers to the employer. Michigan tax forms 1040ez See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Michigan tax forms 1040ez This publication covers the following types of retirement plans. Michigan tax forms 1040ez SEP (simplified employee pension) plans. Michigan tax forms 1040ez SIMPLE (savings incentive match plan for employees) plans. Michigan tax forms 1040ez Qualified plans (also called H. Michigan tax forms 1040ez R. Michigan tax forms 1040ez 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Michigan tax forms 1040ez SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Michigan tax forms 1040ez You can deduct contributions you make to the plan for your employees. Michigan tax forms 1040ez If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Michigan tax forms 1040ez You can also deduct trustees' fees if contributions to the plan do not cover them. Michigan tax forms 1040ez Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Michigan tax forms 1040ez Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Michigan tax forms 1040ez These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Michigan tax forms 1040ez What this publication covers. Michigan tax forms 1040ez   This publication contains the information you need to understand the following topics. Michigan tax forms 1040ez What type of plan to set up. Michigan tax forms 1040ez How to set up a plan. Michigan tax forms 1040ez How much you can contribute to a plan. Michigan tax forms 1040ez How much of your contribution is deductible. Michigan tax forms 1040ez How to treat certain distributions. Michigan tax forms 1040ez How to report information about the plan to the IRS and your employees. Michigan tax forms 1040ez Basic features of SEP, SIMPLE, and qualified plans. Michigan tax forms 1040ez The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Michigan tax forms 1040ez SEP plans. Michigan tax forms 1040ez   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Michigan tax forms 1040ez Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Michigan tax forms 1040ez SIMPLE plans. Michigan tax forms 1040ez   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Michigan tax forms 1040ez Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Michigan tax forms 1040ez In addition, you will contribute matching or nonelective contributions. Michigan tax forms 1040ez The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Michigan tax forms 1040ez Qualified plans. Michigan tax forms 1040ez   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Michigan tax forms 1040ez However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Michigan tax forms 1040ez Table 1. Michigan tax forms 1040ez Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Michigan tax forms 1040ez Smaller of $51,000 or 25%1 of participant's compensation. Michigan tax forms 1040ez 2 25%1 of all participants' compensation. Michigan tax forms 1040ez 2 Any time up to the due date of employer's return (including extensions). Michigan tax forms 1040ez SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Michigan tax forms 1040ez 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Michigan tax forms 1040ez Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Michigan tax forms 1040ez   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Michigan tax forms 1040ez 2 Same as maximum contribution. Michigan tax forms 1040ez Any time between 1/1 and 10/1 of the calendar year. Michigan tax forms 1040ez   For a new employer coming into existence after 10/1, as soon as administratively feasible. Michigan tax forms 1040ez Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Michigan tax forms 1040ez 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Michigan tax forms 1040ez  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Michigan tax forms 1040ez   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Michigan tax forms 1040ez 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Michigan tax forms 1040ez 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Michigan tax forms 1040ez   By the end of the tax year. Michigan tax forms 1040ez Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Michigan tax forms 1040ez See Minimum Funding Requirement in chapter 4. Michigan tax forms 1040ez Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Michigan tax forms 1040ez Based on actuarial assumptions and computations. Michigan tax forms 1040ez By the end of the tax year. Michigan tax forms 1040ez 1Net earnings from self-employment must take the contribution into account. Michigan tax forms 1040ez See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Michigan tax forms 1040ez  2Compensation is generally limited to $255,000 in 2013. Michigan tax forms 1040ez  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Michigan tax forms 1040ez  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Michigan tax forms 1040ez What this publication does not cover. Michigan tax forms 1040ez   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Michigan tax forms 1040ez You may also need professional help and guidance. Michigan tax forms 1040ez   Also, this publication does not cover all the rules that may be of interest to employees. Michigan tax forms 1040ez For example, it does not cover the following topics. Michigan tax forms 1040ez The comprehensive IRA rules an employee needs to know. Michigan tax forms 1040ez These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Michigan tax forms 1040ez The comprehensive rules that apply to distributions from retirement plans. Michigan tax forms 1040ez These rules are covered in Publication 575, Pension and Annuity Income. Michigan tax forms 1040ez The comprehensive rules that apply to section 403(b) plans. Michigan tax forms 1040ez These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Michigan tax forms 1040ez Comments and suggestions. Michigan tax forms 1040ez   We welcome your comments about this publication and your suggestions for future editions. Michigan tax forms 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Michigan tax forms 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Michigan tax forms 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Michigan tax forms 1040ez   You can send your comments from www. Michigan tax forms 1040ez irs. Michigan tax forms 1040ez gov/formspubs. Michigan tax forms 1040ez Click on “More Information” and then on “Give us feedback. Michigan tax forms 1040ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Michigan tax forms 1040ez Ordering forms and publications. Michigan tax forms 1040ez   Visit www. Michigan tax forms 1040ez irs. Michigan tax forms 1040ez gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Michigan tax forms 1040ez Internal Revenue Service 1201 N. Michigan tax forms 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Michigan tax forms 1040ez   If you have a tax question, check the information available on IRS. Michigan tax forms 1040ez gov or call 1-800-829-1040. Michigan tax forms 1040ez We cannot answer tax questions sent to either of the above addresses. Michigan tax forms 1040ez Note. Michigan tax forms 1040ez Forms filed electronically with the Department of Labor are not available on the IRS website. Michigan tax forms 1040ez Instead, see www. Michigan tax forms 1040ez efast. Michigan tax forms 1040ez dol. 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The Michigan Tax Forms 1040ez

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