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1040 Ez Tax Form 2011

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1040 Ez Tax Form 2011

1040 ez tax form 2011 11. 1040 ez tax form 2011   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. 1040 ez tax form 2011 It explains the following topics. 1040 ez tax form 2011 How to figure whether your benefits are taxable. 1040 ez tax form 2011 How to use the social security benefits worksheet (with examples). 1040 ez tax form 2011 How to report your taxable benefits. 1040 ez tax form 2011 How to treat repayments that are more than the benefits you received during the year. 1040 ez tax form 2011 Social security benefits include monthly retirement, survivor, and disability benefits. 1040 ez tax form 2011 They do not include supplemental security income (SSI) payments, which are not taxable. 1040 ez tax form 2011 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. 1040 ez tax form 2011 They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. 1040 ez tax form 2011 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. 1040 ez tax form 2011 These forms show the amounts received and repaid, and taxes withheld for the year. 1040 ez tax form 2011 You may receive more than one of these forms for the same year. 1040 ez tax form 2011 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. 1040 ez tax form 2011 See the Appendix at the end of Publication 915 for more information. 1040 ez tax form 2011 Note. 1040 ez tax form 2011 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. 1040 ez tax form 2011 What is not covered in this chapter. 1040 ez tax form 2011   This chapter does not cover the tax rules for the following railroad retirement benefits. 1040 ez tax form 2011 Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. 1040 ez tax form 2011 Tier 2 benefits. 1040 ez tax form 2011 Vested dual benefits. 1040 ez tax form 2011 Supplemental annuity benefits. 1040 ez tax form 2011 For information on these benefits, see Publication 575, Pension and Annuity Income. 1040 ez tax form 2011   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. 1040 ez tax form 2011 For information about these benefits, see Publication 519, U. 1040 ez tax form 2011 S. 1040 ez tax form 2011 Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. 1040 ez tax form 2011   This chapter also does not cover the tax rules for foreign social security benefits. 1040 ez tax form 2011 These benefits are taxable as annuities, unless they are exempt from U. 1040 ez tax form 2011 S. 1040 ez tax form 2011 tax or treated as a U. 1040 ez tax form 2011 S. 1040 ez tax form 2011 social security benefit under a tax treaty. 1040 ez tax form 2011 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. 1040 ez tax form 2011 When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. 1040 ez tax form 2011 S. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Children's benefits. 1040 ez tax form 2011   The rules in this chapter apply to benefits received by children. 1040 ez tax form 2011 See Who is taxed , later. 1040 ez tax form 2011 Figuring total income. 1040 ez tax form 2011   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. 1040 ez tax form 2011 If the total is more than your base amount, part of your benefits may be taxable. 1040 ez tax form 2011    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. 1040 ez tax form 2011 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. 1040 ez tax form 2011    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. 1040 ez tax form 2011 If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. 1040 ez tax form 2011 Base amount. 1040 ez tax form 2011   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. 1040 ez tax form 2011 Worksheet 11-1. 1040 ez tax form 2011   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. 1040 ez tax form 2011 This is a quick way to check whether some of your benefits may be taxable. 1040 ez tax form 2011 Worksheet 11-1. 1040 ez tax form 2011 A Quick Way To Check if Your Benefits May Be Taxable A. 1040 ez tax form 2011 Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1040 ez tax form 2011 Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1040 ez tax form 2011 (If you received more than one form, combine the amounts from box 5 and enter the total. 1040 ez tax form 2011 ) A. 1040 ez tax form 2011   Note. 1040 ez tax form 2011 If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1040 ez tax form 2011 B. 1040 ez tax form 2011 Enter one-half of the amount on line A B. 1040 ez tax form 2011   C. 1040 ez tax form 2011 Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1040 ez tax form 2011   D. 1040 ez tax form 2011 Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1040 ez tax form 2011   E. 1040 ez tax form 2011 Add lines B, C, and D E. 1040 ez tax form 2011   Note. 1040 ez tax form 2011 Compare the amount on line E to your base amount for your filing status. 1040 ez tax form 2011 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. 1040 ez tax form 2011 If the amount on line E is more than your base amount, some of your benefits may be taxable. 1040 ez tax form 2011 You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 1040 ez tax form 2011 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. 1040 ez tax form 2011 Example. 1040 ez tax form 2011 You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. 1040 ez tax form 2011 In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. 1040 ez tax form 2011 Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. 1040 ez tax form 2011 You also received a taxable pension of $22,800 and interest income of $500. 1040 ez tax form 2011 You did not have any tax-exempt interest income. 1040 ez tax form 2011 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. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Filled-in Worksheet 11-1. 1040 ez tax form 2011 A Quick Way To Check if Your Benefits May Be Taxable A. 1040 ez tax form 2011 Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1040 ez tax form 2011 Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1040 ez tax form 2011 (If you received more than one form, combine the amounts from box 5 and enter the total. 1040 ez tax form 2011 ) A. 1040 ez tax form 2011 $11,000 Note. 1040 ez tax form 2011 If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1040 ez tax form 2011 B. 1040 ez tax form 2011 Enter one-half of the amount on line A B. 1040 ez tax form 2011 5,500 C. 1040 ez tax form 2011 Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1040 ez tax form 2011 23,300 D. 1040 ez tax form 2011 Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1040 ez tax form 2011 -0- E. 1040 ez tax form 2011 Add lines B, C, and D E. 1040 ez tax form 2011 $28,800 Note. 1040 ez tax form 2011 Compare the amount on line E to your base amount for your filing status. 1040 ez tax form 2011 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. 1040 ez tax form 2011 If the amount on line E is more than your base amount, some of your benefits may be taxable. 1040 ez tax form 2011 You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 1040 ez tax form 2011 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. 1040 ez tax form 2011 Who is taxed. 1040 ez tax form 2011   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. 1040 ez tax form 2011 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. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Repayment of benefits. 1040 ez tax form 2011   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. 1040 ez tax form 2011 It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. 1040 ez tax form 2011 If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. 1040 ez tax form 2011   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. 1040 ez tax form 2011 Your repayments are shown in box 4. 1040 ez tax form 2011 The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). 1040 ez tax form 2011 Use the amount in box 5 to figure whether any of your benefits are taxable. 1040 ez tax form 2011 Tax withholding and estimated tax. 1040 ez tax form 2011   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. 1040 ez tax form 2011 If you choose to do this, you must complete a Form W-4V. 1040 ez tax form 2011   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. 1040 ez tax form 2011 For details, see Publication 505 or the instructions for Form 1040-ES. 1040 ez tax form 2011 How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. 1040 ez tax form 2011 You cannot use Form 1040EZ. 1040 ez tax form 2011 Reporting on Form 1040. 1040 ez tax form 2011   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. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Reporting on Form 1040A. 1040 ez tax form 2011   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. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Benefits not taxable. 1040 ez tax form 2011   If you are filing Form 1040EZ, do not report any benefits on your tax return. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040 ez tax form 2011 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. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Generally, the higher that total amount, the greater the taxable part of your benefits. 1040 ez tax form 2011 Maximum taxable part. 1040 ez tax form 2011   Generally, up to 50% of your benefits will be taxable. 1040 ez tax form 2011 However, up to 85% of your benefits can be taxable if either of the following situations applies to you. 1040 ez tax form 2011 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). 1040 ez tax form 2011 You are married filing separately and lived with your spouse at any time during 2013. 1040 ez tax form 2011 Which worksheet to use. 1040 ez tax form 2011   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. 1040 ez tax form 2011 You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. 1040 ez tax form 2011 You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Situation (1) does not apply and you take an exclusion for interest from qualified U. 1040 ez tax form 2011 S. 1040 ez tax form 2011 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. 1040 ez tax form 2011 In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. 1040 ez tax form 2011 You received a lump-sum payment for an earlier year. 1040 ez tax form 2011 In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. 1040 ez tax form 2011 See Lump-sum election next. 1040 ez tax form 2011 Lump-sum election. 1040 ez tax form 2011   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. 1040 ez tax form 2011    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. 1040 ez tax form 2011 No part of the lump-sum death benefit is subject to tax. 1040 ez tax form 2011   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. 1040 ez tax form 2011 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. 1040 ez tax form 2011 You can elect this method if it lowers your taxable benefits. 1040 ez tax form 2011 Making the election. 1040 ez tax form 2011   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. 1040 ez tax form 2011 That discussion also explains how to make the election. 1040 ez tax form 2011    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. 1040 ez tax form 2011 Do not file an amended return for the earlier year. 1040 ez tax form 2011 Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. 1040 ez tax form 2011 Example 1. 1040 ez tax form 2011 George White is single and files Form 1040 for 2013. 1040 ez tax form 2011 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. 1040 ez tax form 2011 The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. 1040 ez tax form 2011 To figure his taxable benefits, George completes the worksheet shown here. 1040 ez tax form 2011 Filled-in Worksheet 1. 1040 ez tax form 2011 Figuring Your Taxable Benefits 1. 1040 ez tax form 2011 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040 ez tax form 2011 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. 1040 ez tax form 2011 Enter one-half of line 1 2,990 3. 1040 ez tax form 2011 Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040 ez tax form 2011     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. 1040 ez tax form 2011 Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Combine lines 2, 3, 4, and 5 31,980 7. 1040 ez tax form 2011 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. 1040 ez tax form 2011     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 1040 ez tax form 2011 Is the amount on line 7 less than the amount on line 6?     No. 1040 ez tax form 2011 None of your social security benefits are taxable. 1040 ez tax form 2011 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040 ez tax form 2011   Yes. 1040 ez tax form 2011 Subtract line 7 from line 6 31,980 9. 1040 ez tax form 2011 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. 1040 ez tax form 2011 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% (. 1040 ez tax form 2011 85) and enter the result on line 17. 1040 ez tax form 2011 Then go to line 18. 1040 ez tax form 2011   10. 1040 ez tax form 2011 Is the amount on line 9 less than the amount on line 8?     No. 1040 ez tax form 2011 None of your benefits are taxable. 1040 ez tax form 2011 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040 ez tax form 2011 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. 1040 ez tax form 2011     Yes. 1040 ez tax form 2011 Subtract line 9 from line 8 6,980 11. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Subtract line 11 from line 10. 1040 ez tax form 2011 If zero or less, enter -0- -0- 13. 1040 ez tax form 2011 Enter the smaller of line 10 or line 11 6,980 14. 1040 ez tax form 2011 Enter one-half of line 13 3,490 15. 1040 ez tax form 2011 Enter the smaller of line 2 or line 14 2,990 16. 1040 ez tax form 2011 Multiply line 12 by 85% (. 1040 ez tax form 2011 85). 1040 ez tax form 2011 If line 12 is zero, enter -0- -0- 17. 1040 ez tax form 2011 Add lines 15 and 16 2,990 18. 1040 ez tax form 2011 Multiply line 1 by 85% (. 1040 ez tax form 2011 85) 5,083 19. 1040 ez tax form 2011 Taxable benefits. 1040 ez tax form 2011 Enter the smaller of line 17 or line 18. 1040 ez tax form 2011 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. 1040 ez tax form 2011 On line 20a of his Form 1040, George enters his net benefits of $5,980. 1040 ez tax form 2011 On line 20b, he enters his taxable benefits of $2,990. 1040 ez tax form 2011 Example 2. 1040 ez tax form 2011 Ray and Alice Hopkins file a joint return on Form 1040A for 2013. 1040 ez tax form 2011 Ray is retired and received a fully taxable pension of $15,500. 1040 ez tax form 2011 He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. 1040 ez tax form 2011 Alice worked during the year and had wages of $14,000. 1040 ez tax form 2011 She made a deductible payment to her IRA account of $1,000. 1040 ez tax form 2011 Ray and Alice have two savings accounts with a total of $250 in taxable interest income. 1040 ez tax form 2011 They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. 1040 ez tax form 2011 They find none of Ray's social security benefits are taxable. 1040 ez tax form 2011 On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. 1040 ez tax form 2011 Filled-in Worksheet 1. 1040 ez tax form 2011 Figuring Your Taxable Benefits 1. 1040 ez tax form 2011 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040 ez tax form 2011 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. 1040 ez tax form 2011 Enter one-half of line 1 2,800 3. 1040 ez tax form 2011 Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040 ez tax form 2011     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. 1040 ez tax form 2011 Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Combine lines 2, 3, 4, and 5 32,550 7. 1040 ez tax form 2011 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. 1040 ez tax form 2011     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. 1040 ez tax form 2011 Is the amount on line 7 less than the amount on line 6?     No. 1040 ez tax form 2011 None of your social security benefits are taxable. 1040 ez tax form 2011 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040 ez tax form 2011   Yes. 1040 ez tax form 2011 Subtract line 7 from line 6 31,550 9. 1040 ez tax form 2011 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. 1040 ez tax form 2011 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% (. 1040 ez tax form 2011 85) and enter the result on line 17. 1040 ez tax form 2011 Then go to line 18. 1040 ez tax form 2011   10. 1040 ez tax form 2011 Is the amount on line 9 less than the amount on line 8?     No. 1040 ez tax form 2011 None of your benefits are taxable. 1040 ez tax form 2011 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040 ez tax form 2011 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. 1040 ez tax form 2011     Yes. 1040 ez tax form 2011 Subtract line 9 from line 8   11. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Subtract line 11 from line 10. 1040 ez tax form 2011 If zero or less, enter -0-   13. 1040 ez tax form 2011 Enter the smaller of line 10 or line 11   14. 1040 ez tax form 2011 Enter one-half of line 13   15. 1040 ez tax form 2011 Enter the smaller of line 2 or line 14   16. 1040 ez tax form 2011 Multiply line 12 by 85% (. 1040 ez tax form 2011 85). 1040 ez tax form 2011 If line 12 is zero, enter -0-   17. 1040 ez tax form 2011 Add lines 15 and 16   18. 1040 ez tax form 2011 Multiply line 1 by 85% (. 1040 ez tax form 2011 85)   19. 1040 ez tax form 2011 Taxable benefits. 1040 ez tax form 2011 Enter the smaller of line 17 or line 18. 1040 ez tax form 2011 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. 1040 ez tax form 2011 Joe and Betty Johnson file a joint return on Form 1040 for 2013. 1040 ez tax form 2011 Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. 1040 ez tax form 2011 Joe's Form RRB-1099 shows $10,000 in box 5. 1040 ez tax form 2011 Betty is a retired government worker and receives a fully taxable pension of $38,000. 1040 ez tax form 2011 They had $2,300 in taxable interest income plus interest of $200 on a qualified U. 1040 ez tax form 2011 S. 1040 ez tax form 2011 savings bond. 1040 ez tax form 2011 The savings bond interest qualified for the exclusion. 1040 ez tax form 2011 They figure their taxable benefits by completing Worksheet 1. 1040 ez tax form 2011 Because they have qualified U. 1040 ez tax form 2011 S. 1040 ez tax form 2011 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. 1040 ez tax form 2011 On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). 1040 ez tax form 2011 Filled-in Worksheet 1. 1040 ez tax form 2011 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. 1040 ez tax form 2011 • 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). 1040 ez tax form 2011 None of your benefits are taxable for 2013. 1040 ez tax form 2011 For more information, see Repayments More Than Gross Benefits. 1040 ez tax form 2011 • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040 ez tax form 2011 S. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040 ez tax form 2011 1. 1040 ez tax form 2011 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040 ez tax form 2011 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. 1040 ez tax form 2011 Enter one-half of line 1 5,000 3. 1040 ez tax form 2011 Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040 ez tax form 2011     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. 1040 ez tax form 2011 Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Combine lines 2, 3, 4, and 5 45,500 7. 1040 ez tax form 2011 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. 1040 ez tax form 2011     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 1040 ez tax form 2011 Is the amount on line 7 less than the amount on line 6?     No. 1040 ez tax form 2011 None of your social security benefits are taxable. 1040 ez tax form 2011 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040 ez tax form 2011   Yes. 1040 ez tax form 2011 Subtract line 7 from line 6 45,500 9. 1040 ez tax form 2011 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. 1040 ez tax form 2011 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% (. 1040 ez tax form 2011 85) and enter the result on line 17. 1040 ez tax form 2011 Then go to line 18. 1040 ez tax form 2011   10. 1040 ez tax form 2011 Is the amount on line 9 less than the amount on line 8?     No. 1040 ez tax form 2011 None of your benefits are taxable. 1040 ez tax form 2011 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040 ez tax form 2011 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. 1040 ez tax form 2011     Yes. 1040 ez tax form 2011 Subtract line 9 from line 8 13,500 11. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Subtract line 11 from line 10. 1040 ez tax form 2011 If zero or less, enter -0- 1,500 13. 1040 ez tax form 2011 Enter the smaller of line 10 or line 11 12,000 14. 1040 ez tax form 2011 Enter one-half of line 13 6,000 15. 1040 ez tax form 2011 Enter the smaller of line 2 or line 14 5,000 16. 1040 ez tax form 2011 Multiply line 12 by 85% (. 1040 ez tax form 2011 85). 1040 ez tax form 2011 If line 12 is zero, enter -0- 1,275 17. 1040 ez tax form 2011 Add lines 15 and 16 6,275 18. 1040 ez tax form 2011 Multiply line 1 by 85% (. 1040 ez tax form 2011 85) 8,500 19. 1040 ez tax form 2011 Taxable benefits. 1040 ez tax form 2011 Enter the smaller of line 17 or line 18. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. 1040 ez tax form 2011 Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. 1040 ez tax form 2011 Disability payments. 1040 ez tax form 2011   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. 1040 ez tax form 2011 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. 1040 ez tax form 2011 If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. 1040 ez tax form 2011 Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. 1040 ez tax form 2011 Legal expenses. 1040 ez tax form 2011   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. 1040 ez tax form 2011   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 1040 ez tax form 2011 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. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Do not use a worksheet in this case. 1040 ez tax form 2011 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. 1040 ez tax form 2011 If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. 1040 ez tax form 2011 Joint return. 1040 ez tax form 2011   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. 1040 ez tax form 2011 You do this to get your net benefits when figuring if your combined benefits are taxable. 1040 ez tax form 2011 Example. 1040 ez tax form 2011 John and Mary file a joint return for 2013. 1040 ez tax form 2011 John received Form SSA-1099 showing $3,000 in box 5. 1040 ez tax form 2011 Mary also received Form SSA-1099 and the amount in box 5 was ($500). 1040 ez tax form 2011 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. 1040 ez tax form 2011 Repayment of benefits received in an earlier year. 1040 ez tax form 2011   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. 1040 ez tax form 2011 Deduction $3,000 or less. 1040 ez tax form 2011   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. 1040 ez tax form 2011 Claim it on Schedule A (Form 1040), line 23. 1040 ez tax form 2011 Deduction more than $3,000. 1040 ez tax form 2011    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. 1040 ez tax form 2011 Figure your tax for 2013 in the following steps. 1040 ez tax form 2011 Figure the tax without the itemized deduction included on Schedule A, line 28. 1040 ez tax form 2011 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. 1040 ez tax form 2011 Then refigure the tax for that year. 1040 ez tax form 2011 Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. 1040 ez tax form 2011 Subtract the result in (c) from the result in (a). 1040 ez tax form 2011 Compare the tax figured in methods (1) and (2). 1040 ez tax form 2011 Your tax for 2013 is the smaller of the two amounts. 1040 ez tax form 2011 If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. 1040 ez tax form 2011 If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. 1040 ez tax form 2011 Check box d and enter “I. 1040 ez tax form 2011 R. 1040 ez tax form 2011 C. 1040 ez tax form 2011 1341” in the space next to that box. 1040 ez tax form 2011 If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. 1040 ez tax form 2011 Prev  Up  Next   Home   More Online Publications

.gov Reform Effort: Improving Federal Websites

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Digital Government Strategy

The White House released its Digital Government Strategy, entitled Digital Government: Building a 21st Century Platform to Better Serve the American People, on May 23, 2012. You can also download the Digital Government Strategy as a PDF.

The strategy is a plan for delivering better online service to the American people, with three main objectives:

  • Enable citizens and an increasingly mobile workforce to access high-quality digital government information and services anywhere, anytime, on any device.
  • Ensure that as the government adjusts to this new digital world, we seize the opportunity to procure and manage devices, applications, and data in smart, secure and affordable ways.
  • Unlock the power of government data to spur innovation across our Nation and improve the quality of services for the American people.

The Digital Government Strategy was created from a broad range of input across government: the Mobility Strategy and Web Reform Task Forces, the Office of Management and Budget, the General Services Administration, Federal CIOs, new media directors, and web managers. The Strategy also draws on research from the State of the Federal Web Report (PDF) and public input from the National Dialogue for Improving Federal Websites and the National Dialogue on the Federal Mobility Strategy.

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What is the .gov reform effort?

The .gov reform effort began in 2011 as part of President Obama's Campaign to Cut Waste, identifying unnecessary websites that can be consolidated into other websites to reduce costs and improve the quality of service to the American public.

The reform effort led to the development of a federal web strategy, which was merged with the federal mobility strategy to create the Digital Government Strategy. This broader initiative focuses not only on website consolidation, but also on innovating with less and delivering better quality content and information to the public across multiple platforms and devices.

What is the federal government doing to improve federal websites?

In the June 13, 2011, OMB Memorandum M-11-24, Implementing Executive Order 13571 on Streamlining Service Delivery and Improving Customer Service (PDF), agencies are directed to improve online services and eliminate wasteful spending. They must work to manage web resources more efficiently and assure that valuable content is readily accessible and available online. To date, the reform effort has:

  • Instituted a freeze on the approval of new .gov domain names and developed stronger criteria for getting a new domain.
  • Set up the .gov Reform Task Force to recommend updates to federal web guidelines and policies.
  • Posted and updated a list of all registered .gov domain names on Data.gov.
  • Asked agencies to identify sites that can be eliminated, consolidated, and/or streamlined.
  • Conducted an inventory of federal domains and sites, a survey of federal web governance policies and a national dialogue on improving federal web sites, and used the data to create the State of the Federal Web report.
  • Required agencies to develop Web Improvement Plans (included in the State of the Federal Web Report).
  • Worked with others across government to develop the Digital Government Strategy.

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Who's responsible for managing this effort?

The Office of Management and Budget (OMB), the General Services Administration (GSA), the Office of Science and Technology Policy (OSTP), the Chief Information Officers Council, and the Federal Web Managers Council are working with agencies to manage this effort. The .gov Task Force, whose members are listed below, is leading this effort.

Where can I see a list of federal websites?

The list of federal executive branch .gov domains was published July 12, 2011 on Data.gov. It does not include .gov domains/URLs in the federal legislative or judicial branches or from state, local, or tribal governments. It also does not include sub-domains that are below the root domain, such as ers.usda.gov or niaid.nih.gov.

Since each domain can have an unlimited number of potential websites and URLs under them, the total number of websites in the entire federal government is much larger than the number of domains listed on Data.gov. The inventory will allow us to more closely identify the total number of federal websites over time.

The list of domains will be regularly updated and published on Data.gov. Putting the list on Data.gov will have several benefits:

  • Provide increased access to, and transparency of, government data.
  • Foster accountability in how we manage our federal websites and encourage input from public and private sector experts, customers, developers, and other members of the public.
  • Make it easier for agencies to see the websites they own, that are owned by other agencies, and to increase opportunities for collaboration across government.

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Who is on the .gov Task Force and how were they selected?

The Federal Chief Information Officer selected the members of the .gov Task Force, representing a broad range of agencies and a mix of perspectives and skills.

Task force members:

  • Les Benito, Director, Public Web at Defense Media Activity
  • Gray Brooks, Associate CIO, Federal Communications Commission
  • Sheila Campbell, Director, Center for Excellence in Digital Government, Office of Citizen Services, General Services Administration
  • Sarah Crane, Director, USA.gov, Office of Citizen Services, General Services Administration
  • Cammie Croft, Senior Advisor, Director of New Media and Citizen Engagement, Department of Energy
  • Linda Cureton, Chief Information Officer, NASA
  • Terry Davis, IT Specialist, Department of Defense
  • Nick Fraser, Office of Information and Regulatory Affairs, Office of Management and Budget, Executive Office of the President
  • Miguel Gomez, Director, AIDS.gov, Health and Human Services
  • Jeffrey Levy, Director of Web Communications, Environmental Protection Agency, and Co-Chair, Federal Web Managers Council
  • Dan Munz, IT Specialist, Consumer Financial Protection Bureau
  • Adam Neufeld, Office of Management and Budget, Executive Office of the President
  • Todd Park, U.S. Chief Technology Officer
  • Macon Phillips, Director of Digital Strategy, The White House
  • Stacy Riggs, Office of Government-wide Policy, General Services Administration
  • Rand Ruggieri, EGov Program Manager, Department of Commerce
  • Janet Stevens, Chief Information Officer, Food Safety and Inspection Service, Department of Agriculture
  • Kodiak Starr, Creative Director of New Media, Executive Office of the President
  • Haley Van Dyck, Office of E-Gov and Information Technology, Office of Management and Budget, Executive Office of the President
  • Chris Vein, Deputy U.S. Chief Technology Officer for Government Innovation, Office of Science and Technology Policy, Executive Office of the President
  • Jim Wilson, Senior Editor, NASA.gov

We plan to consult with additional subject matter experts, customers, and others as needed, to provide expertise on such areas as user-centered design, search, information management policy, privacy and security issues, and overall Internet trends such as the growth of mobile and social media.

How was the public involved in improving federal websites?

During this initiative we've invited you to join the conversation about improving federal websites. Releasing the .gov dataset on Data.gov was the first step. We enabled commenting on the dataset, and considered your ideas and comments as we developed the domain inventory.

As we've seen in other efforts, making government data transparent can spark the creativity of many bright minds across the country. We hope the public will continue to explore, discuss, and remix this data, and maybe even use it to map the .gov domain in ways we haven't seen before.

From September 19–30, 2011, we hosted a "national dialogue"–an online conversation that brought together experts, innovators, and ordinary citizens who rely on federal information every day. We discussed how federal agencies can learn from, and contribute to, the best practices of the modern web. It was a discussion filled with ideas and energy.

If you have questions about the .gov Task Force, contact Alycia Piazza at alycia.piazza@gsa.gov.

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Content Lead: Natalie Davidson and Andrea Sigritz
Page Reviewed/Updated: October 22, 2013

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The 1040 Ez Tax Form 2011

1040 ez tax form 2011 Publication 530 - Additional Material Prev  Up  Next   Home   More Online Publications