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State Tax Forms To Print Out

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State Tax Forms To Print Out

State tax forms to print out 11. State tax forms to print out   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. State tax forms to print out It explains the following topics. State tax forms to print out How to figure whether your benefits are taxable. State tax forms to print out How to use the social security benefits worksheet (with examples). State tax forms to print out How to report your taxable benefits. State tax forms to print out How to treat repayments that are more than the benefits you received during the year. State tax forms to print out Social security benefits include monthly retirement, survivor, and disability benefits. State tax forms to print out They do not include supplemental security income (SSI) payments, which are not taxable. State tax forms to print out 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. State tax forms to print out They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. State tax forms to print out 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. State tax forms to print out These forms show the amounts received and repaid, and taxes withheld for the year. State tax forms to print out You may receive more than one of these forms for the same year. State tax forms to print out 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. State tax forms to print out See the Appendix at the end of Publication 915 for more information. State tax forms to print out Note. State tax forms to print out 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. State tax forms to print out What is not covered in this chapter. State tax forms to print out   This chapter does not cover the tax rules for the following railroad retirement benefits. State tax forms to print out Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. State tax forms to print out Tier 2 benefits. State tax forms to print out Vested dual benefits. State tax forms to print out Supplemental annuity benefits. State tax forms to print out For information on these benefits, see Publication 575, Pension and Annuity Income. State tax forms to print out   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. State tax forms to print out For information about these benefits, see Publication 519, U. State tax forms to print out S. State tax forms to print out Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. State tax forms to print out   This chapter also does not cover the tax rules for foreign social security benefits. State tax forms to print out These benefits are taxable as annuities, unless they are exempt from U. State tax forms to print out S. State tax forms to print out tax or treated as a U. State tax forms to print out S. State tax forms to print out social security benefit under a tax treaty. State tax forms to print out 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. State tax forms to print out When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. State tax forms to print out S. State tax forms to print out 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. State tax forms to print out Children's benefits. State tax forms to print out   The rules in this chapter apply to benefits received by children. State tax forms to print out See Who is taxed , later. State tax forms to print out Figuring total income. State tax forms to print out   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. State tax forms to print out If the total is more than your base amount, part of your benefits may be taxable. State tax forms to print out    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. State tax forms to print out 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. State tax forms to print out    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. State tax forms to print out If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. State tax forms to print out Base amount. State tax forms to print out   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. State tax forms to print out Worksheet 11-1. State tax forms to print out   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. State tax forms to print out This is a quick way to check whether some of your benefits may be taxable. State tax forms to print out Worksheet 11-1. State tax forms to print out A Quick Way To Check if Your Benefits May Be Taxable A. State tax forms to print out Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. State tax forms to print out Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. State tax forms to print out (If you received more than one form, combine the amounts from box 5 and enter the total. State tax forms to print out ) A. State tax forms to print out   Note. State tax forms to print out If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. State tax forms to print out B. State tax forms to print out Enter one-half of the amount on line A B. State tax forms to print out   C. State tax forms to print out Enter your taxable pensions, wages, interest, dividends, and other taxable income C. State tax forms to print out   D. State tax forms to print out Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. State tax forms to print out   E. State tax forms to print out Add lines B, C, and D E. State tax forms to print out   Note. State tax forms to print out Compare the amount on line E to your base amount for your filing status. State tax forms to print out 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. State tax forms to print out If the amount on line E is more than your base amount, some of your benefits may be taxable. State tax forms to print out You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). State tax forms to print out 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. State tax forms to print out Example. State tax forms to print out You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. State tax forms to print out In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. State tax forms to print out Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. State tax forms to print out You also received a taxable pension of $22,800 and interest income of $500. State tax forms to print out You did not have any tax-exempt interest income. State tax forms to print out 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. State tax forms to print out 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. State tax forms to print out Filled-in Worksheet 11-1. State tax forms to print out A Quick Way To Check if Your Benefits May Be Taxable A. State tax forms to print out Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. State tax forms to print out Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. State tax forms to print out (If you received more than one form, combine the amounts from box 5 and enter the total. State tax forms to print out ) A. State tax forms to print out $11,000 Note. State tax forms to print out If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. State tax forms to print out B. State tax forms to print out Enter one-half of the amount on line A B. State tax forms to print out 5,500 C. State tax forms to print out Enter your taxable pensions, wages, interest, dividends, and other taxable income C. State tax forms to print out 23,300 D. State tax forms to print out Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. State tax forms to print out -0- E. State tax forms to print out Add lines B, C, and D E. State tax forms to print out $28,800 Note. State tax forms to print out Compare the amount on line E to your base amount for your filing status. State tax forms to print out 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. State tax forms to print out If the amount on line E is more than your base amount, some of your benefits may be taxable. State tax forms to print out You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). State tax forms to print out 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. State tax forms to print out Who is taxed. State tax forms to print out   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. State tax forms to print out 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. State tax forms to print out 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. State tax forms to print out Repayment of benefits. State tax forms to print out   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. State tax forms to print out It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. State tax forms to print out If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. State tax forms to print out   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. State tax forms to print out Your repayments are shown in box 4. State tax forms to print out The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). State tax forms to print out Use the amount in box 5 to figure whether any of your benefits are taxable. State tax forms to print out Tax withholding and estimated tax. State tax forms to print out   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. State tax forms to print out If you choose to do this, you must complete a Form W-4V. State tax forms to print out   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. State tax forms to print out For details, see Publication 505 or the instructions for Form 1040-ES. State tax forms to print out How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. State tax forms to print out You cannot use Form 1040EZ. State tax forms to print out Reporting on Form 1040. State tax forms to print out   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. State tax forms to print out 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. State tax forms to print out Reporting on Form 1040A. State tax forms to print out   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. State tax forms to print out 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. State tax forms to print out Benefits not taxable. State tax forms to print out   If you are filing Form 1040EZ, do not report any benefits on your tax return. State tax forms to print out 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. State tax forms to print out Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. State tax forms to print out 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. State tax forms to print out 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. State tax forms to print out Generally, the higher that total amount, the greater the taxable part of your benefits. State tax forms to print out Maximum taxable part. State tax forms to print out   Generally, up to 50% of your benefits will be taxable. State tax forms to print out However, up to 85% of your benefits can be taxable if either of the following situations applies to you. State tax forms to print out 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). State tax forms to print out You are married filing separately and lived with your spouse at any time during 2013. State tax forms to print out Which worksheet to use. State tax forms to print out   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. State tax forms to print out You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. State tax forms to print out You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. State tax forms to print out 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. State tax forms to print out Situation (1) does not apply and you take an exclusion for interest from qualified U. State tax forms to print out S. State tax forms to print out 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. State tax forms to print out In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. State tax forms to print out You received a lump-sum payment for an earlier year. State tax forms to print out In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. State tax forms to print out See Lump-sum election next. State tax forms to print out Lump-sum election. State tax forms to print out   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. State tax forms to print out    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. State tax forms to print out No part of the lump-sum death benefit is subject to tax. State tax forms to print out   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. State tax forms to print out 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. State tax forms to print out You can elect this method if it lowers your taxable benefits. State tax forms to print out Making the election. State tax forms to print out   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. State tax forms to print out That discussion also explains how to make the election. State tax forms to print out    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. State tax forms to print out Do not file an amended return for the earlier year. State tax forms to print out Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. State tax forms to print out Example 1. State tax forms to print out George White is single and files Form 1040 for 2013. State tax forms to print out 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. State tax forms to print out The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. State tax forms to print out To figure his taxable benefits, George completes the worksheet shown here. State tax forms to print out Filled-in Worksheet 1. State tax forms to print out Figuring Your Taxable Benefits 1. State tax forms to print out Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. State tax forms to print out Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. State tax forms to print out Enter one-half of line 1 2,990 3. State tax forms to print out Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. State tax forms to print out     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. State tax forms to print out Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. State tax forms to print out 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. State tax forms to print out Combine lines 2, 3, 4, and 5 31,980 7. State tax forms to print out 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. State tax forms to print out     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. State tax forms to print out Is the amount on line 7 less than the amount on line 6?     No. State tax forms to print out None of your social security benefits are taxable. State tax forms to print out Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. State tax forms to print out   Yes. State tax forms to print out Subtract line 7 from line 6 31,980 9. State tax forms to print out 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. State tax forms to print out 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% (. State tax forms to print out 85) and enter the result on line 17. State tax forms to print out Then go to line 18. State tax forms to print out   10. State tax forms to print out Is the amount on line 9 less than the amount on line 8?     No. State tax forms to print out None of your benefits are taxable. State tax forms to print out Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. State tax forms to print out 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. State tax forms to print out     Yes. State tax forms to print out Subtract line 9 from line 8 6,980 11. State tax forms to print out 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. State tax forms to print out Subtract line 11 from line 10. State tax forms to print out If zero or less, enter -0- -0- 13. State tax forms to print out Enter the smaller of line 10 or line 11 6,980 14. State tax forms to print out Enter one-half of line 13 3,490 15. State tax forms to print out Enter the smaller of line 2 or line 14 2,990 16. State tax forms to print out Multiply line 12 by 85% (. State tax forms to print out 85). State tax forms to print out If line 12 is zero, enter -0- -0- 17. State tax forms to print out Add lines 15 and 16 2,990 18. State tax forms to print out Multiply line 1 by 85% (. State tax forms to print out 85) 5,083 19. State tax forms to print out Taxable benefits. State tax forms to print out Enter the smaller of line 17 or line 18. State tax forms to print out 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. State tax forms to print out On line 20a of his Form 1040, George enters his net benefits of $5,980. State tax forms to print out On line 20b, he enters his taxable benefits of $2,990. State tax forms to print out Example 2. State tax forms to print out Ray and Alice Hopkins file a joint return on Form 1040A for 2013. State tax forms to print out Ray is retired and received a fully taxable pension of $15,500. State tax forms to print out He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. State tax forms to print out Alice worked during the year and had wages of $14,000. State tax forms to print out She made a deductible payment to her IRA account of $1,000. State tax forms to print out Ray and Alice have two savings accounts with a total of $250 in taxable interest income. State tax forms to print out They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. State tax forms to print out They find none of Ray's social security benefits are taxable. State tax forms to print out On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. State tax forms to print out Filled-in Worksheet 1. State tax forms to print out Figuring Your Taxable Benefits 1. State tax forms to print out Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. State tax forms to print out Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. State tax forms to print out Enter one-half of line 1 2,800 3. State tax forms to print out Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. State tax forms to print out     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. State tax forms to print out Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. State tax forms to print out 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. State tax forms to print out Combine lines 2, 3, 4, and 5 32,550 7. State tax forms to print out 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. State tax forms to print out     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. State tax forms to print out Is the amount on line 7 less than the amount on line 6?     No. State tax forms to print out None of your social security benefits are taxable. State tax forms to print out Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. State tax forms to print out   Yes. State tax forms to print out Subtract line 7 from line 6 31,550 9. State tax forms to print out 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. State tax forms to print out 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% (. State tax forms to print out 85) and enter the result on line 17. State tax forms to print out Then go to line 18. State tax forms to print out   10. State tax forms to print out Is the amount on line 9 less than the amount on line 8?     No. State tax forms to print out None of your benefits are taxable. State tax forms to print out Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. State tax forms to print out 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. State tax forms to print out     Yes. State tax forms to print out Subtract line 9 from line 8   11. State tax forms to print out 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. State tax forms to print out Subtract line 11 from line 10. State tax forms to print out If zero or less, enter -0-   13. State tax forms to print out Enter the smaller of line 10 or line 11   14. State tax forms to print out Enter one-half of line 13   15. State tax forms to print out Enter the smaller of line 2 or line 14   16. State tax forms to print out Multiply line 12 by 85% (. State tax forms to print out 85). State tax forms to print out If line 12 is zero, enter -0-   17. State tax forms to print out Add lines 15 and 16   18. State tax forms to print out Multiply line 1 by 85% (. State tax forms to print out 85)   19. State tax forms to print out Taxable benefits. State tax forms to print out Enter the smaller of line 17 or line 18. State tax forms to print out Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. State tax forms to print out Joe and Betty Johnson file a joint return on Form 1040 for 2013. State tax forms to print out Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. State tax forms to print out Joe's Form RRB-1099 shows $10,000 in box 5. State tax forms to print out Betty is a retired government worker and receives a fully taxable pension of $38,000. State tax forms to print out They had $2,300 in taxable interest income plus interest of $200 on a qualified U. State tax forms to print out S. State tax forms to print out savings bond. State tax forms to print out The savings bond interest qualified for the exclusion. State tax forms to print out They figure their taxable benefits by completing Worksheet 1. State tax forms to print out Because they have qualified U. State tax forms to print out S. State tax forms to print out 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. State tax forms to print out On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). State tax forms to print out Filled-in Worksheet 1. State tax forms to print out 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. State tax forms to print out • 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). State tax forms to print out None of your benefits are taxable for 2013. State tax forms to print out For more information, see Repayments More Than Gross Benefits. State tax forms to print out • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. State tax forms to print out S. State tax forms to print out 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. State tax forms to print out Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. State tax forms to print out 1. State tax forms to print out Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. State tax forms to print out Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. State tax forms to print out Enter one-half of line 1 5,000 3. State tax forms to print out Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. State tax forms to print out     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. State tax forms to print out Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. State tax forms to print out 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. State tax forms to print out Combine lines 2, 3, 4, and 5 45,500 7. State tax forms to print out 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. State tax forms to print out     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. State tax forms to print out Is the amount on line 7 less than the amount on line 6?     No. State tax forms to print out None of your social security benefits are taxable. State tax forms to print out Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. State tax forms to print out   Yes. State tax forms to print out Subtract line 7 from line 6 45,500 9. State tax forms to print out 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. State tax forms to print out 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% (. State tax forms to print out 85) and enter the result on line 17. State tax forms to print out Then go to line 18. State tax forms to print out   10. State tax forms to print out Is the amount on line 9 less than the amount on line 8?     No. State tax forms to print out None of your benefits are taxable. State tax forms to print out Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. State tax forms to print out 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. State tax forms to print out     Yes. State tax forms to print out Subtract line 9 from line 8 13,500 11. State tax forms to print out 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. State tax forms to print out Subtract line 11 from line 10. State tax forms to print out If zero or less, enter -0- 1,500 13. State tax forms to print out Enter the smaller of line 10 or line 11 12,000 14. State tax forms to print out Enter one-half of line 13 6,000 15. State tax forms to print out Enter the smaller of line 2 or line 14 5,000 16. State tax forms to print out Multiply line 12 by 85% (. State tax forms to print out 85). State tax forms to print out If line 12 is zero, enter -0- 1,275 17. State tax forms to print out Add lines 15 and 16 6,275 18. State tax forms to print out Multiply line 1 by 85% (. State tax forms to print out 85) 8,500 19. State tax forms to print out Taxable benefits. State tax forms to print out Enter the smaller of line 17 or line 18. State tax forms to print out 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. State tax forms to print out Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. State tax forms to print out Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. State tax forms to print out Disability payments. State tax forms to print out   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. State tax forms to print out 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. State tax forms to print out If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. State tax forms to print out Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. State tax forms to print out Legal expenses. State tax forms to print out   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. State tax forms to print out   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. State tax forms to print out 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. State tax forms to print out 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. State tax forms to print out Do not use a worksheet in this case. State tax forms to print out 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. State tax forms to print out If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. State tax forms to print out Joint return. State tax forms to print out   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. State tax forms to print out You do this to get your net benefits when figuring if your combined benefits are taxable. State tax forms to print out Example. State tax forms to print out John and Mary file a joint return for 2013. State tax forms to print out John received Form SSA-1099 showing $3,000 in box 5. State tax forms to print out Mary also received Form SSA-1099 and the amount in box 5 was ($500). State tax forms to print out 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. State tax forms to print out Repayment of benefits received in an earlier year. State tax forms to print out   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. State tax forms to print out Deduction $3,000 or less. State tax forms to print out   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. State tax forms to print out Claim it on Schedule A (Form 1040), line 23. State tax forms to print out Deduction more than $3,000. State tax forms to print out    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. State tax forms to print out Figure your tax for 2013 in the following steps. State tax forms to print out Figure the tax without the itemized deduction included on Schedule A, line 28. State tax forms to print out 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. State tax forms to print out Then refigure the tax for that year. State tax forms to print out Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. State tax forms to print out Subtract the result in (c) from the result in (a). State tax forms to print out Compare the tax figured in methods (1) and (2). State tax forms to print out Your tax for 2013 is the smaller of the two amounts. State tax forms to print out If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. State tax forms to print out If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. State tax forms to print out Check box d and enter “I. State tax forms to print out R. State tax forms to print out C. State tax forms to print out 1341” in the space next to that box. State tax forms to print out If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. State tax forms to print out Prev  Up  Next   Home   More Online Publications
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Qualifying Advanced Energy Project Credit (section 48C)

What's New

Notice 2013-12 Announces New Allocation Round; $150,228,397 Available

Notice 2013-12, issued February 7, 2013, announced the availability of $150,228,397 in section 48C tax credits in the Phase II allocation round in 2013.  Application procedures are different than in the first allocation round.  The first deadline to be met is April 9, 2013.  See Notice 2013-12 and the updated Frequently Asked Questions, available through the links below.  The Frequently Asked Questions are updated every Monday.

Overview

The Qualifying Advanced Energy Project tax credit is a credit for businesses which establish, expand or re-equip a manufacturing facility for the production of —

  • property designed to be used to produce energy from the sun, wind, geothermal deposits or other renewable resources,
  • fuel cells, microturbines, or an energy storage system for use with electric or hybrid-electric motor vehicles,
  • electric grids to support the transmission of intermittent sources of renewable energy, including storage of such energy,
  • property designed to capture and sequester carbon dioxide emissions,
  • property designed to refine or blend renewable fuels or to produce energy conservation technologies (including energy-conserving lighting technologies and smart grid technologies),
  • new qualified plug-in electric drive motor vehicles, qualified plug-in electric vehicles, or components which are designed specifically for use with such vehicles, including electric motors, generators, and power control units, or
  • other advanced energy property designed to reduce greenhouse gas emissions.

An example is building a factory to manufacture solar panels.

Because the credit was enacted as section 48C of the Internal Revenue Code (Title 26 of the U.S. Code), it is sometimes referred to as the section 48C (§ 48C) credit.

The credit amount is 30% of qualified investment in selected manufacturing facilities. Taxpayers must apply in advance and have their facilities selected to be eligible for the credit.  The process for applying and being allocated a credit is summarized as follows (details are in Notice 2013-12):

  • The taxpayer applies for the credit.
  • If approved, the IRS sends the taxpayer a letter allocating a credit to the taxpayer’s project.
  • The taxpayer sends the IRS two signed copies of the required agreement (Appendix A of Notice 2013-12).
  • The IRS signs the two copies of the agreement and returns one to the taxpayer.
  • Within 1 year of the date of the allocation letter, the taxpayer sends the IRS a request for certification of its project documenting its progress implementing the project.
  • If the IRS approves it sends the taxpayer a certification letter.
  • Within 3 years of the date of the certification letter, the taxpayer completes its project and notifies the IRS.

General 48C Resources

Section 48C of the Internal Revenue Code 

Phase II Program (2013) Resources

Notice 2013-12 -- how the Phase II program in 2013 works

Frequently Asked Questions – updated every Monday

Webinar on how to apply – an informational webinar on the 48C Phase II Program hosted by the Department of Energy on February 19, 2013.  Scroll down to the 48C section and select the “48C_Webinar” link. 

Phase II Application Portal -- all 2013 applications must be submitted through this site. Select FOA number 48C-0002013 then read the instructions on the next screen.  Click on the “EERE_eXCHANGE_48C_Applicant_User_Guide” link to view or download the user guide.  Click on the “Apply” button to register and begin the application process.”

Fillable template of the agreement required in the Phase II program in 2013

Phase I Program (2009) Resources

Notice 2009-72 – how the Phase I program in 2009 works

Fillable template of the agreement required in the Phase I program in 2009

Contact Us

Please send questions about the program to the IRS by fax at 713-209-3964 or by telephone at 713-209-3669.  Please include both your telephone number and fax number in your message.  Tell us whether you prefer a response by fax or telephone.  We will ensure that we respond to every question we receive by March 26, 2013, in time for you to meet the first deadline on April 9, 2013.  For questions we receive after March 26, 2013, we will do our best to answer as quickly as possible, but we cannot ensure that we will answer them in time for you to meet the April 9 deadline.

Page Last Reviewed or Updated: 21-Feb-2014

The State Tax Forms To Print Out

State tax forms to print out 6. State tax forms to print out   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. State tax forms to print out Reporting Tips to Your EmployerElectronic tip statement. State tax forms to print out Final report. State tax forms to print out Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. State tax forms to print out All tips you receive are income and are subject to federal income tax. State tax forms to print out You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. State tax forms to print out The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. State tax forms to print out Reporting your tip income correctly is not difficult. State tax forms to print out You must do three things. State tax forms to print out Keep a daily tip record. State tax forms to print out Report tips to your employer. State tax forms to print out Report all your tips on your income tax return. State tax forms to print out  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. State tax forms to print out This chapter will also show you how to treat allocated tips. State tax forms to print out For information on special tip programs and agreements, see Publication 531. State tax forms to print out Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. State tax forms to print out   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. State tax forms to print out How to keep a daily tip record. State tax forms to print out   There are two ways to keep a daily tip record. State tax forms to print out You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. State tax forms to print out You should keep your daily tip record with your tax or other personal records. State tax forms to print out You must keep your records for as long as they are important for administration of the federal tax law. State tax forms to print out For information on how long to keep records, see How long to keep records in chapter 1. State tax forms to print out    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. State tax forms to print out To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. State tax forms to print out Also, Publication 1244 is available online at www. State tax forms to print out irs. State tax forms to print out gov/pub/irs-pdf/p1244. State tax forms to print out pdf. State tax forms to print out Publication 1244 includes a 1-year supply of Form 4070A. State tax forms to print out Each day, write in the information asked for on the form. State tax forms to print out   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. State tax forms to print out Although you do not report these tips to your employer, you must report them on your tax return. State tax forms to print out   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). State tax forms to print out Then, each workday, write the date and the following information. State tax forms to print out Cash tips you get directly from customers or from other employees. State tax forms to print out Tips from credit and debit card charge customers that your employer pays you. State tax forms to print out The value of any noncash tips you get, such as tickets, passes, or other items of value. State tax forms to print out The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. State tax forms to print out Electronic tip record. State tax forms to print out   You can use an electronic system provided by your employer to record your daily tips. State tax forms to print out If you do, you must receive and keep a paper copy of this record. State tax forms to print out Service charges. State tax forms to print out    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. State tax forms to print out This is part of your wages, not a tip. State tax forms to print out See examples below. State tax forms to print out Example 1. State tax forms to print out Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. State tax forms to print out Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. State tax forms to print out Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. State tax forms to print out Do not include the 18% charge in your tip diary. State tax forms to print out Service charges that are paid to you are considered wages, not tips. State tax forms to print out Example 2. State tax forms to print out Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. State tax forms to print out David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. State tax forms to print out Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. State tax forms to print out Be sure to include this amount in your tip diary. State tax forms to print out Reporting Tips to Your Employer Why report tips to your employer. State tax forms to print out   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). State tax forms to print out What tips to report. State tax forms to print out   Report to your employer only cash, check, and debit and credit card tips you receive. State tax forms to print out   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. State tax forms to print out   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. State tax forms to print out Do not report to your employer any portion of the tips you receive that you pass on to other employees. State tax forms to print out However, you must report tips you receive from other employees. State tax forms to print out    Do not report the value of any noncash tips, such as tickets or passes, to your employer. State tax forms to print out You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. State tax forms to print out How to report. State tax forms to print out    If your employer does not give you any other way to report tips, you can use Form 4070. State tax forms to print out Fill in the information asked for on the form, sign and date the form, and give it to your employer. State tax forms to print out To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. State tax forms to print out   If you do not use Form 4070, give your employer a statement with the following information. State tax forms to print out Your name, address, and social security number. State tax forms to print out Your employer's name, address, and business name (if it is different from your employer's name). State tax forms to print out The month (or the dates of any shorter period) in which you received tips. State tax forms to print out The total tips required to be reported for that period. State tax forms to print out You must sign and date the statement. State tax forms to print out Be sure to keep a copy with your tax or other personal records. State tax forms to print out   Your employer may require you to report your tips more than once a month. State tax forms to print out However, the statement cannot cover a period of more than 1 calendar month. State tax forms to print out Electronic tip statement. State tax forms to print out   Your employer can have you furnish your tip statements electronically. State tax forms to print out When to report. State tax forms to print out   Give your report for each month to your employer by the 10th of the next month. State tax forms to print out If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. State tax forms to print out Example. State tax forms to print out You must report your tips received in September 2014 by October 10, 2014. State tax forms to print out Final report. State tax forms to print out   If your employment ends during the month, you can report your tips when your employment ends. State tax forms to print out Penalty for not reporting tips. State tax forms to print out   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. State tax forms to print out (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. State tax forms to print out ) The penalty amount is in addition to the taxes you owe. State tax forms to print out   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. State tax forms to print out To do so, attach a statement to your return explaining why you did not report them. State tax forms to print out Giving your employer money for taxes. State tax forms to print out   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. State tax forms to print out If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. State tax forms to print out   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. State tax forms to print out All taxes on your regular pay. State tax forms to print out Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. State tax forms to print out Federal, state, and local income taxes on your reported tips. State tax forms to print out    Any taxes that remain unpaid can be collected by your employer from your next paycheck. State tax forms to print out If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. State tax forms to print out See Publication 505, Tax Withholding and Estimated Tax, for more information. State tax forms to print out    Uncollected taxes. State tax forms to print out You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. State tax forms to print out These uncollected taxes will be shown on your 2013 Form W-2. State tax forms to print out See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. State tax forms to print out Reporting Tips on Your Tax Return How to report tips. State tax forms to print out    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. State tax forms to print out What tips to report. State tax forms to print out   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. State tax forms to print out Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. State tax forms to print out Add to the amount in box 1 only the tips you did not report to your employer. State tax forms to print out    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. State tax forms to print out    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. State tax forms to print out   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. State tax forms to print out Cash and charge tips you received that totaled less than $20 for any month. State tax forms to print out The value of noncash tips, such as tickets, passes, or other items of value. State tax forms to print out Example. State tax forms to print out Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. State tax forms to print out Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. State tax forms to print out He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. State tax forms to print out Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. State tax forms to print out He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. State tax forms to print out Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. State tax forms to print out    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. State tax forms to print out To report these taxes, you must file a return even if you would not otherwise have to file. State tax forms to print out You must use Form 1040. State tax forms to print out (You cannot file Form 1040EZ or Form 1040A. State tax forms to print out )    Use Form 4137 to figure social security and Medicare taxes. State tax forms to print out Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. State tax forms to print out Use Form 8959 to figure Additional Medicare Tax. State tax forms to print out    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. State tax forms to print out To get railroad retirement credit, you must report tips to your employer. State tax forms to print out Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. State tax forms to print out   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. State tax forms to print out For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. State tax forms to print out   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). State tax forms to print out You must report these amounts as additional tax on your return. State tax forms to print out Unlike the uncollected portion of the regular (1. State tax forms to print out 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. State tax forms to print out    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. State tax forms to print out You must report these taxes on Form 1040, line 60. State tax forms to print out See the instructions for Form 1040, line 60. State tax forms to print out (You cannot file Form 1040EZ or Form 1040A. State tax forms to print out ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. State tax forms to print out They are not included in box 1 with your wages and reported tips. State tax forms to print out If box 8 is blank, this discussion does not apply to you. State tax forms to print out What are allocated tips. State tax forms to print out   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. State tax forms to print out Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. State tax forms to print out No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. State tax forms to print out How were your allocated tips figured. State tax forms to print out   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). State tax forms to print out Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. State tax forms to print out For information about the exact allocation method used, ask your employer. State tax forms to print out Must you report your allocated tips on your tax return. State tax forms to print out   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. State tax forms to print out Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. State tax forms to print out Add to the amount in box 1 only the tips you did not report to your employer. State tax forms to print out This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. State tax forms to print out   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. State tax forms to print out How to report allocated tips. State tax forms to print out   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. State tax forms to print out (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. State tax forms to print out )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. State tax forms to print out Complete Form 4137, and include the allocated tips on line 1 of the form. State tax forms to print out See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. State tax forms to print out Prev  Up  Next   Home   More Online Publications