Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2010 Irs Form 1040ez

Handr Block Free FileTax Software ReviewFile Federal Taxes Online Free 2012Efile Online For Free Today1040 Ez 20121040esAmending Your TaxesFree State Tax E-filingForm 1040 XFree Tax Preparation 2012File 2011 Taxes Late Free1040 EasyIrs Gov Form 1040ez1040 Ez DownloadEfile 1040x Form1040ez Tax FormH R Block 1040xFree State Return TurbotaxFree Irs FilingIrs Instructions 1040ez1040nr Instructions 2012Irs Efile 20122010 Tax Amendment FormIrs Tax Forms 1040ezMy Freetaxes ComFile 2012 State TaxesBankruptcy Married Filing Income Taxes SeparatelyFiling An Amended Tax Return For 2011Irs Tax Form 1120 For 2012Irs Income Tax Forms 2010Free Turbo Tax 2012Where To File My State Taxes For Free1040 Tax Forms PrintableSchedule C Ez Form1040 Ez OnlineFile An Amended Tax Return For 2011How To Fill Out Tax Form 1040xIrs1040xI Want To File My State Taxes Online For Free1040x Site Efile Com

2010 Irs Form 1040ez

2010 irs form 1040ez 10. 2010 irs form 1040ez   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. 2010 irs form 1040ez Eligible educational institution. 2010 irs form 1040ez Dependent for whom you claim an exemption. 2010 irs form 1040ez MAGI when using Form 1040A. 2010 irs form 1040ez MAGI when using Form 1040. 2010 irs form 1040ez Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. 2010 irs form 1040ez S. 2010 irs form 1040ez savings bonds. 2010 irs form 1040ez If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. 2010 irs form 1040ez However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. 2010 irs form 1040ez Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. 2010 irs form 1040ez S. 2010 irs form 1040ez savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. 2010 irs form 1040ez You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. 2010 irs form 1040ez Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. 2010 irs form 1040ez Your filing status is not married filing separately. 2010 irs form 1040ez Qualified U. 2010 irs form 1040ez S. 2010 irs form 1040ez savings bonds. 2010 irs form 1040ez   A qualified U. 2010 irs form 1040ez S. 2010 irs form 1040ez savings bond is a series EE bond issued after 1989 or a series I bond. 2010 irs form 1040ez The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). 2010 irs form 1040ez   The owner must be at least 24 years old before the bond's issue date. 2010 irs form 1040ez The issue date is printed on the front of the savings bond. 2010 irs form 1040ez    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). 2010 irs form 1040ez Qualified education expenses. 2010 irs form 1040ez   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. 2010 irs form 1040ez Tuition and fees required to enroll at or attend an eligible educational institution. 2010 irs form 1040ez Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. 2010 irs form 1040ez Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). 2010 irs form 1040ez Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). 2010 irs form 1040ez Adjusted qualified education expenses. 2010 irs form 1040ez   You must reduce your qualified education expenses by all of the following tax-free benefits. 2010 irs form 1040ez Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). 2010 irs form 1040ez Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). 2010 irs form 1040ez Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). 2010 irs form 1040ez Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). 2010 irs form 1040ez Any expenses used in figuring the American opportunity and lifetime learning credits. 2010 irs form 1040ez See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. 2010 irs form 1040ez Eligible educational institution. 2010 irs form 1040ez   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 2010 irs form 1040ez S. 2010 irs form 1040ez Department of Education. 2010 irs form 1040ez It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2010 irs form 1040ez The educational institution should be able to tell you if it is an eligible educational institution. 2010 irs form 1040ez   Certain educational institutions located outside the United States also participate in the U. 2010 irs form 1040ez S. 2010 irs form 1040ez Department of Education's Federal Student Aid (FSA) programs. 2010 irs form 1040ez Dependent for whom you claim an exemption. 2010 irs form 1040ez   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. 2010 irs form 1040ez Modified adjusted gross income (MAGI). 2010 irs form 1040ez   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. 2010 irs form 1040ez However, as discussed below, there may be other modifications. 2010 irs form 1040ez MAGI when using Form 1040A. 2010 irs form 1040ez   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). 2010 irs form 1040ez MAGI when using Form 1040. 2010 irs form 1040ez   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. 2010 irs form 1040ez    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. 2010 irs form 1040ez If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. 2010 irs form 1040ez Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. 2010 irs form 1040ez Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). 2010 irs form 1040ez    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. 2010 irs form 1040ez Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. 2010 irs form 1040ez See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. 2010 irs form 1040ez Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. 2010 irs form 1040ez However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. 2010 irs form 1040ez To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. 2010 irs form 1040ez The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. 2010 irs form 1040ez The denominator (bottom part) of the fraction is the total proceeds you received during the year. 2010 irs form 1040ez Example. 2010 irs form 1040ez In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. 2010 irs form 1040ez S. 2010 irs form 1040ez savings bond. 2010 irs form 1040ez They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. 2010 irs form 1040ez In 2013, they paid $7,650 of their daughter's college tuition. 2010 irs form 1040ez They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. 2010 irs form 1040ez Their MAGI for 2013 was $80,000. 2010 irs form 1040ez   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. 2010 irs form 1040ez They must pay tax on the remaining $450 ($3,000 − $2,550) interest. 2010 irs form 1040ez Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. 2010 irs form 1040ez Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. 2010 irs form 1040ez Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. 2010 irs form 1040ez Attach Form 8815 to your tax return. 2010 irs form 1040ez Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

News Releases for Current Month

IRS Warns of New Email Phishing Scheme Falsely Claiming to be from the Taxpayer Advocate Service
IR-2014-39, March 28, 2014 —The IRS today warned consumers to be on the lookout for a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number.‬

Many Retirees Face April 1 Deadline To Take Required Retirement Plan Distributions
IR-2014-38, March 27, 2014 — The IRS reminds taxpayers who turned 70½ during 2013 that in most cases they must start receiving required minimum distributions (RMDs) from Individual Retirement Accounts (IRAs) and workplace retirement plans by Tuesday, April 1, 2014.

IRS Reminds Taxpayers about Direct Deposit and Split Refunds
IR-2014-37, March 27, 2014 — Millions of taxpayers get their refunds through direct deposits. Filing season stats for March 21, 2014.

IRS Virtual Currency Guidance : Virtual Currency Is Treated as Property for U.S. Federal Tax Purposes; General Rules for Property Transactions Apply
IR-2014-36, March. 25, 2014 — Virtual currency is treated as property for U.S. Federal tax purposes; general rules for property transactions apply.

IRS Gives Colorado Flood Victims More Time To Decide When To Claim Losses
IR-2014-35, March 25, 2014 — The IRS today provided taxpayers an extension until Oct. 15, 2014, to decide when to claim disaster losses arising from last September’s flooding.

IRS Releases FY 2013 Data Book
IR-2014-34, March 21, 2014 — The IRS 2013 Data Book provides details on the agency's activities during fiscal year 2013.

Winter 2014 Statistics of Income Bulletin Now Available
IR-2014-33, March 20, 2014 — IRS winter 2014 Bulletin provides information on individual income tax returns filed for tax year 2012 and other topics.

More than Half of all Income Tax Returns Have Been Received. IRS Issues Publication on Business Expenses
IR-2014-32, March 20, 2014 — The IRS has received more than half of all the individual income tax returns it expects this year; issues business expense publication.

IRS Bars Appraisers from Valuing Facade Easements for Federal Tax Purposes for Five Years
IR-2014-31, March 19, 2014 — The IRS announced its Office of Professional Responsibility has entered into a settlement agreement with a group of appraisers from the same firm accused of aiding in the understatement of federal tax liabilities by overvaluing facade easements for charitable donation purposes.

IRS Has $760 Million for People Who Have Not Filed a 2010 Income Tax Return
IR-2014-30, March 19, 2014 — Taxpayers who did not file returns for tax year 2010 have until April 15 to claim their tax refunds.

Interest Rates Remain the Same for the Second Quarter of 2014
IR-2014-29, March 14, 2014 — For the second quarter of 2014, interest rates remain the same.

More Taxpayers Filing from Home Computers in 2014, Many Taxpayers Eligible to Use Free File
IR-2014-28, March 13, 2014 — More taxpayers are e-filing from home computers in 2014 according to IRS filing season statistics.

IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit; Helpful Resources, Tax Tips Available on IRS.gov
IR-2014-27, March 10, 2014 — With business tax-filing deadlines fast approaching, the IRS encouraged small employers that provide health insurance coverage to their employees to check out the small business health care tax credit and claim it if they qualify.

IRS Seeks Volunteers for Taxpayer Advocacy Panel
IR-2014-26, March 10, 2014 — The IRS is seeking volunteers to serve on the Taxpayer Advocacy Panel, a federal advisory committee that listens to taxpayers, identifies taxpayer concerns, and makes recommendations for improving services.

IRS Seeks Applications for the Electronic Tax Administration Advisory Committee
IR-2014-25 March 7, 2014 — The IRS is opening the nomination and application process for membership on the Electronic Tax Administration Advisory Committee (ETAAC). The deadline for submitting applications is April 21, 2014.

Reminder To Home-Based Businesses: Simplified Option for Claiming Home Office Deduction Now Available; May Deduct up to $1,500; Saves 1.6 Million Hours A Year
IR-2014-24, March 7, 2014 — The Internal Revenue Service today reminded people with home-based businesses that this year for the first time they can choose a new simplified option for claiming the deduction for business use of a home.

2014 Refunds Ahead of Last Year
IR-2014-23, March 6, 2014 — The IRS has issued more than 48 million refunds so far this year.

New IRS Video Helps Same-Sex Couples; Joins Extensive IRS Library Of Online Tax Tips
IR-2014-22, March 6, 2014 — The IRS released a new YouTube video designed to provide useful tax tips to married same-sex couples.

Low Income Taxpayer Clinic Program Reports on Activities
IR-2014-21, March 5, 2014 — The IRS’s Low Income Taxpayer Clinic (LITC) Program Office issued its second annual program report on how LITCs assist thousands of low income taxpayers nationwide with pro bono representation, education, and advocacy services.

News Release and Fact Sheet Archive
News releases and fact sheets from November 2002 forward and an archive of news releases and fact sheets in PDF format back to 1997.

Page Last Reviewed or Updated: 28-Mar-2014

The 2010 Irs Form 1040ez

2010 irs form 1040ez Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. 2010 irs form 1040ez Exemption from withholding. 2010 irs form 1040ez How To Report Your Benefits How Much Is Taxable?Examples Lump-Sum ElectionExample Deductions Related to Your BenefitsRepayments More Than Gross Benefits Worksheets AppendixForm SSA-1099, Social Security Benefit Statement 2013 Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) How To Get Tax HelpLow Income Taxpayer Clinics Are Any of Your Benefits Taxable? To find out whether any of your benefits shown on Forms SSA-1099 and RRB-1099 may be taxable, compare the base amount (explained later) for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. 2010 irs form 1040ez When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. 2010 irs form 1040ez S. 2010 irs form 1040ez savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. 2010 irs form 1040ez Children's benefits. 2010 irs form 1040ez   The rules in this publication apply to benefits received by children. 2010 irs form 1040ez See Who is taxed , later. 2010 irs form 1040ez The SSA issues Form SSA-1099 and Form SSA-1042S. 2010 irs form 1040ez The RRB issues Form RRB-1099 and Form RRB-1042S. 2010 irs form 1040ez These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. 2010 irs form 1040ez You may receive more than one of these forms for the same tax year. 2010 irs form 1040ez See the Appendix at the end of this publication for more information. 2010 irs form 1040ez Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. 2010 irs form 1040ez The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. 2010 irs form 1040ez A corrected Form RRB-1099 or Form RRB-1042S is indicated as “CORRECTED” and replaces the corresponding original Form RRB-1099 or Form RRB-1042S. 2010 irs form 1040ez You must use the latest corrected Form RRB-1099 or Form RRB-1042S you received and any original Form RRB-1099 or Form RRB-1042S that the RRB has not corrected when you determine what amounts to report on your tax return. 2010 irs form 1040ez Figuring total income. 2010 irs form 1040ez   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. 2010 irs form 1040ez If the total is more than your base amount, part of your benefits may be taxable. 2010 irs form 1040ez   If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. 2010 irs form 1040ez Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. 2010 irs form 1040ez If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. 2010 irs form 1040ez If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. 2010 irs form 1040ez Base amount. 2010 irs form 1040ez   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. 2010 irs form 1040ez Worksheet A. 2010 irs form 1040ez   You can use Worksheet A to figure the amount of income to compare with your base amount. 2010 irs form 1040ez This is a quick way to check whether some of your benefits may be taxable. 2010 irs form 1040ez     Worksheet A. 2010 irs form 1040ez A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. 2010 irs form 1040ez Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 2010 irs form 1040ez Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 2010 irs form 1040ez (If you received more than one form, combine the amounts from box 5 and enter the total. 2010 irs form 1040ez ) A. 2010 irs form 1040ez   Note. 2010 irs form 1040ez If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 2010 irs form 1040ez B. 2010 irs form 1040ez Enter one-half of the amount on line A B. 2010 irs form 1040ez   C. 2010 irs form 1040ez Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 2010 irs form 1040ez   D. 2010 irs form 1040ez Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 2010 irs form 1040ez   E. 2010 irs form 1040ez Add lines B, C, and D E. 2010 irs form 1040ez   Note. 2010 irs form 1040ez Compare the amount on line E to your base amount for your filing status. 2010 irs form 1040ez If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. 2010 irs form 1040ez If the amount on line E is more than your base amount, some of your benefits may be taxable. 2010 irs form 1040ez You need to complete Worksheet 1, shown later. 2010 irs form 1040ez If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . 2010 irs form 1040ez   Example. 2010 irs form 1040ez You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. 2010 irs form 1040ez In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. 2010 irs form 1040ez Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. 2010 irs form 1040ez You also received a taxable pension of $22,800 and interest income of $500. 2010 irs form 1040ez You did not have any tax-exempt interest income. 2010 irs form 1040ez Your benefits are not taxable for 2013 because your income, as figured in Worksheet A below, is not more than your base amount ($32,000) for married filing jointly. 2010 irs form 1040ez   Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. 2010 irs form 1040ez     Filled-in Worksheet A. 2010 irs form 1040ez A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. 2010 irs form 1040ez Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 2010 irs form 1040ez Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 2010 irs form 1040ez (If you received more than one form, combine the amounts from box 5 and enter the total. 2010 irs form 1040ez ) A. 2010 irs form 1040ez $11,000 Note. 2010 irs form 1040ez If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 2010 irs form 1040ez B. 2010 irs form 1040ez Enter one-half of the amount on line A B. 2010 irs form 1040ez 5,500 C. 2010 irs form 1040ez Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 2010 irs form 1040ez 23,300 D. 2010 irs form 1040ez Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 2010 irs form 1040ez -0- E. 2010 irs form 1040ez Add lines B, C, and D E. 2010 irs form 1040ez $28,800 Note. 2010 irs form 1040ez Compare the amount on line E to your base amount for your filing status. 2010 irs form 1040ez If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. 2010 irs form 1040ez If the amount on line E is more than your base amount, some of your benefits may be taxable. 2010 irs form 1040ez You need to complete Worksheet 1, shown later. 2010 irs form 1040ez If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . 2010 irs form 1040ez   Who is taxed. 2010 irs form 1040ez   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. 2010 irs form 1040ez For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. 2010 irs form 1040ez One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. 2010 irs form 1040ez Repayment of benefits. 2010 irs form 1040ez   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. 2010 irs form 1040ez It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. 2010 irs form 1040ez If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. 2010 irs form 1040ez   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. 2010 irs form 1040ez Your repayments are shown in box 4. 2010 irs form 1040ez The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). 2010 irs form 1040ez Use the amount in box 5 to figure whether any of your benefits are taxable. 2010 irs form 1040ez Example. 2010 irs form 1040ez In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. 2010 irs form 1040ez In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. 2010 irs form 1040ez During 2013, you repaid $500 to SSA. 2010 irs form 1040ez The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). 2010 irs form 1040ez The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). 2010 irs form 1040ez Tax withholding and estimated tax. 2010 irs form 1040ez   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. 2010 irs form 1040ez If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. 2010 irs form 1040ez   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. 2010 irs form 1040ez For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. 2010 irs form 1040ez U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizens residing abroad. 2010 irs form 1040ez   U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizens who are residents of the following countries are exempt from U. 2010 irs form 1040ez S. 2010 irs form 1040ez tax on their benefits. 2010 irs form 1040ez Canada. 2010 irs form 1040ez Egypt. 2010 irs form 1040ez Germany. 2010 irs form 1040ez Ireland. 2010 irs form 1040ez Israel. 2010 irs form 1040ez Italy. 2010 irs form 1040ez (You must also be a citizen of Italy for the exemption to apply. 2010 irs form 1040ez ) Romania. 2010 irs form 1040ez United Kingdom. 2010 irs form 1040ez   The SSA will not withhold U. 2010 irs form 1040ez S. 2010 irs form 1040ez tax from your benefits if you are a U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizen. 2010 irs form 1040ez   The RRB will withhold U. 2010 irs form 1040ez S. 2010 irs form 1040ez tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. 2010 irs form 1040ez If you do not file Form RRB-1001, the RRB will consider you a nonresident alien and withhold tax from your railroad retirement benefits at a 30% rate. 2010 irs form 1040ez Contact the RRB to get this form. 2010 irs form 1040ez Lawful permanent residents. 2010 irs form 1040ez   For U. 2010 irs form 1040ez S. 2010 irs form 1040ez income tax purposes, lawful permanent residents (green card holders) are considered resident aliens until their lawful permanent resident status under the immigration laws is either taken away or is administratively or judicially determined to have been abandoned. 2010 irs form 1040ez Social security benefits paid to a green card holder are not subject to 30% withholding. 2010 irs form 1040ez If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. 2010 irs form 1040ez SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. 2010 irs form 1040ez If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. 2010 irs form 1040ez You must also attach the following information to your Form 1040 or 1040A: A copy of the Form SSA-1042S, Social Security Benefit Statement, A copy of the “green card,” and A signed declaration that includes the following statements:    “The SSA should not have withheld federal income tax from my social security benefits because I am a U. 2010 irs form 1040ez S. 2010 irs form 1040ez lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 2010 irs form 1040ez I am filing a U. 2010 irs form 1040ez S. 2010 irs form 1040ez income tax return for the tax year as a resident alien reporting all of my worldwide income. 2010 irs form 1040ez I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. 2010 irs form 1040ez ” Nonresident aliens. 2010 irs form 1040ez   A nonresident alien is an individual who is not a citizen or resident of the United States. 2010 irs form 1040ez If you are a nonresident alien, the rules discussed in this publication do not apply to you. 2010 irs form 1040ez Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. 2010 irs form 1040ez You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. 2010 irs form 1040ez These forms will also show the tax rate and the amount of tax withheld from your benefits. 2010 irs form 1040ez   Under tax treaties with the following countries, residents of these countries are exempt from U. 2010 irs form 1040ez S. 2010 irs form 1040ez tax on their benefits. 2010 irs form 1040ez Canada. 2010 irs form 1040ez Egypt. 2010 irs form 1040ez Germany. 2010 irs form 1040ez Ireland. 2010 irs form 1040ez Israel. 2010 irs form 1040ez Italy. 2010 irs form 1040ez Japan. 2010 irs form 1040ez Romania. 2010 irs form 1040ez United Kingdom. 2010 irs form 1040ez   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. 2010 irs form 1040ez S. 2010 irs form 1040ez tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. 2010 irs form 1040ez   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. 2010 irs form 1040ez   For more information on whether you are a nonresident alien, see Publication 519, U. 2010 irs form 1040ez S. 2010 irs form 1040ez Tax Guide for Aliens. 2010 irs form 1040ez Exemption from withholding. 2010 irs form 1040ez   If your social security benefits are exempt from tax because you are a resident of one of the treaty countries listed, the SSA will not withhold U. 2010 irs form 1040ez S. 2010 irs form 1040ez tax from your benefits. 2010 irs form 1040ez   If your railroad retirement benefits are exempt from tax because you are a resident of one of the treaty countries listed, you can claim an exemption from withholding by filing Form RRB-1001 with the RRB. 2010 irs form 1040ez Contact the RRB to get this form. 2010 irs form 1040ez Canadian or German social security benefits paid to U. 2010 irs form 1040ez S. 2010 irs form 1040ez residents. 2010 irs form 1040ez   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. 2010 irs form 1040ez S. 2010 irs form 1040ez residents are treated for U. 2010 irs form 1040ez S. 2010 irs form 1040ez income tax purposes as if they were paid under the social security legislation of the United States. 2010 irs form 1040ez If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. 2010 irs form 1040ez How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. 2010 irs form 1040ez You cannot use Form 1040EZ. 2010 irs form 1040ez Reporting on Form 1040. 2010 irs form 1040ez   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. 2010 irs form 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. 2010 irs form 1040ez Reporting on Form 1040A. 2010 irs form 1040ez   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. 2010 irs form 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. 2010 irs form 1040ez Benefits not taxable. 2010 irs form 1040ez   If you are filing Form 1040EZ, do not report any benefits on your tax return. 2010 irs form 1040ez If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. 2010 irs form 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2010 irs form 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 2010 irs form 1040ez How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. 2010 irs form 1040ez Generally, the higher that total amount, the greater the taxable part of your benefits. 2010 irs form 1040ez Maximum taxable part. 2010 irs form 1040ez   Generally, up to 50% of your benefits will be taxable. 2010 irs form 1040ez However, up to 85% of your benefits can be taxable if either of the following situations applies to you. 2010 irs form 1040ez The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). 2010 irs form 1040ez You are married filing separately and lived with your spouse at any time during 2013. 2010 irs form 1040ez Which worksheet to use. 2010 irs form 1040ez   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. 2010 irs form 1040ez You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. 2010 irs form 1040ez You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. 2010 irs form 1040ez In this situation you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. 2010 irs form 1040ez Situation (1) does not apply and you take an exclusion for interest from qualified U. 2010 irs form 1040ez S. 2010 irs form 1040ez savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. 2010 irs form 1040ez In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. 2010 irs form 1040ez You received a lump-sum payment for an earlier year. 2010 irs form 1040ez In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. 2010 irs form 1040ez See Lump-Sum Election , later. 2010 irs form 1040ez Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. 2010 irs form 1040ez Filled-in Worksheet 1. 2010 irs form 1040ez Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 2010 irs form 1040ez Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 2010 irs form 1040ez None of your benefits are taxable for 2013. 2010 irs form 1040ez For more information, see Repayments More Than Gross Benefits . 2010 irs form 1040ez If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 2010 irs form 1040ez S. 2010 irs form 1040ez Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 2010 irs form 1040ez Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 2010 irs form 1040ez 1. 2010 irs form 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2010 irs form 1040ez Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 2010 irs form 1040ez $5,980         2. 2010 irs form 1040ez Enter one-half of line 1 2. 2010 irs form 1040ez 2,990     3. 2010 irs form 1040ez Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 2010 irs form 1040ez 28,990     4. 2010 irs form 1040ez Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 2010 irs form 1040ez -0-     5. 2010 irs form 1040ez Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 2010 irs form 1040ez -0-     6. 2010 irs form 1040ez Combine lines 2, 3, 4, and 5 6. 2010 irs form 1040ez 31,980     7. 2010 irs form 1040ez Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 2010 irs form 1040ez  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 2010 irs form 1040ez -0-     8. 2010 irs form 1040ez Is the amount on line 7 less than the amount on line 6?             No. 2010 irs form 1040ez None of your social security benefits are taxable. 2010 irs form 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2010 irs form 1040ez             Yes. 2010 irs form 1040ez Subtract line 7 from line 6 8. 2010 irs form 1040ez 31,980     9. 2010 irs form 1040ez If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 2010 irs form 1040ez 25,000       Note. 2010 irs form 1040ez If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 2010 irs form 1040ez 85) and enter the result on line 17. 2010 irs form 1040ez Then go to line 18. 2010 irs form 1040ez         10. 2010 irs form 1040ez Is the amount on line 9 less than the amount on line 8?             No. 2010 irs form 1040ez None of your benefits are taxable. 2010 irs form 1040ez Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2010 irs form 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 2010 irs form 1040ez             Yes. 2010 irs form 1040ez Subtract line 9 from line 8 10. 2010 irs form 1040ez 6,980     11. 2010 irs form 1040ez Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 2010 irs form 1040ez 9,000     12. 2010 irs form 1040ez Subtract line 11 from line 10. 2010 irs form 1040ez If zero or less, enter -0- 12. 2010 irs form 1040ez -0-     13. 2010 irs form 1040ez Enter the smaller of line 10 or line 11 13. 2010 irs form 1040ez 6,980     14. 2010 irs form 1040ez Enter one-half of line 13 14. 2010 irs form 1040ez 3,490     15. 2010 irs form 1040ez Enter the smaller of line 2 or line 14 15. 2010 irs form 1040ez 2,990     16. 2010 irs form 1040ez Multiply line 12 by 85% (. 2010 irs form 1040ez 85). 2010 irs form 1040ez If line 12 is zero, enter -0- 16. 2010 irs form 1040ez -0-     17. 2010 irs form 1040ez Add lines 15 and 16 17. 2010 irs form 1040ez 2,990     18. 2010 irs form 1040ez Multiply line 1 by 85% (. 2010 irs form 1040ez 85) 18. 2010 irs form 1040ez 5,083     19. 2010 irs form 1040ez Taxable benefits. 2010 irs form 1040ez Enter the smaller of line 17 or line 18. 2010 irs form 1040ez Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 2010 irs form 1040ez $2,990       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 2010 irs form 1040ez         Example 1. 2010 irs form 1040ez George White is single and files Form 1040 for 2013. 2010 irs form 1040ez In addition to receiving social security payments, he received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990, for a total of $28,990. 2010 irs form 1040ez He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. 2010 irs form 1040ez   To figure his taxable benefits, George completes Worksheet 1, shown below. 2010 irs form 1040ez On line 20a of his Form 1040, George enters his net benefits of $5,980. 2010 irs form 1040ez On line 20b, he enters his taxable benefits of $2,990. 2010 irs form 1040ez Example 2. 2010 irs form 1040ez Ray and Alice Hopkins file a joint return on Form 1040A for 2013. 2010 irs form 1040ez Ray is retired and received a fully taxable pension of $15,500. 2010 irs form 1040ez He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. 2010 irs form 1040ez Alice worked during the year and had wages of $14,000. 2010 irs form 1040ez She made a deductible payment to her IRA account of $1,000. 2010 irs form 1040ez Ray and Alice have two savings accounts with a total of $250 in taxable interest income. 2010 irs form 1040ez They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. 2010 irs form 1040ez They find none of Ray's social security benefits are taxable. 2010 irs form 1040ez On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. 2010 irs form 1040ez Filled-in Worksheet 1. 2010 irs form 1040ez Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 2010 irs form 1040ez Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 2010 irs form 1040ez None of your benefits are taxable for 2013. 2010 irs form 1040ez For more information, see Repayments More Than Gross Benefits . 2010 irs form 1040ez If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 2010 irs form 1040ez S. 2010 irs form 1040ez Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 2010 irs form 1040ez Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 2010 irs form 1040ez 1. 2010 irs form 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2010 irs form 1040ez Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 2010 irs form 1040ez $5,600         2. 2010 irs form 1040ez Enter one-half of line 1 2. 2010 irs form 1040ez 2,800     3. 2010 irs form 1040ez Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 2010 irs form 1040ez 29,750     4. 2010 irs form 1040ez Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 2010 irs form 1040ez -0-     5. 2010 irs form 1040ez Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 2010 irs form 1040ez -0-     6. 2010 irs form 1040ez Combine lines 2, 3, 4, and 5 6. 2010 irs form 1040ez 32,550     7. 2010 irs form 1040ez Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 2010 irs form 1040ez  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 2010 irs form 1040ez 1,000     8. 2010 irs form 1040ez Is the amount on line 7 less than the amount on line 6?             No. 2010 irs form 1040ez None of your social security benefits are taxable. 2010 irs form 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2010 irs form 1040ez             Yes. 2010 irs form 1040ez Subtract line 7 from line 6 8. 2010 irs form 1040ez 31,550     9. 2010 irs form 1040ez If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 2010 irs form 1040ez 32,000       Note. 2010 irs form 1040ez If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 2010 irs form 1040ez 85) and enter the result on line 17. 2010 irs form 1040ez Then go to line 18. 2010 irs form 1040ez         10. 2010 irs form 1040ez Is the amount on line 9 less than the amount on line 8?             No. 2010 irs form 1040ez None of your benefits are taxable. 2010 irs form 1040ez Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2010 irs form 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 2010 irs form 1040ez             Yes. 2010 irs form 1040ez Subtract line 9 from line 8 10. 2010 irs form 1040ez       11. 2010 irs form 1040ez Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 2010 irs form 1040ez       12. 2010 irs form 1040ez Subtract line 11 from line 10. 2010 irs form 1040ez If zero or less, enter -0- 12. 2010 irs form 1040ez       13. 2010 irs form 1040ez Enter the smaller of line 10 or line 11 13. 2010 irs form 1040ez       14. 2010 irs form 1040ez Enter one-half of line 13 14. 2010 irs form 1040ez       15. 2010 irs form 1040ez Enter the smaller of line 2 or line 14 15. 2010 irs form 1040ez       16. 2010 irs form 1040ez Multiply line 12 by 85% (. 2010 irs form 1040ez 85). 2010 irs form 1040ez If line 12 is zero, enter -0- 16. 2010 irs form 1040ez       17. 2010 irs form 1040ez Add lines 15 and 16 17. 2010 irs form 1040ez       18. 2010 irs form 1040ez Multiply line 1 by 85% (. 2010 irs form 1040ez 85) 18. 2010 irs form 1040ez       19. 2010 irs form 1040ez Taxable benefits. 2010 irs form 1040ez Enter the smaller of line 17 or line 18. 2010 irs form 1040ez Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 2010 irs form 1040ez         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 2010 irs form 1040ez         Example 3. 2010 irs form 1040ez Joe and Betty Johnson file a joint return on Form 1040 for 2013. 2010 irs form 1040ez Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. 2010 irs form 1040ez Joe's Form RRB-1099 shows $10,000 in box 5. 2010 irs form 1040ez Betty is a retired government worker and received a fully taxable pension of $38,000. 2010 irs form 1040ez They had $2,300 in taxable interest income plus interest of $200 on a qualified U. 2010 irs form 1040ez S. 2010 irs form 1040ez savings bond. 2010 irs form 1040ez The savings bond interest qualified for the exclusion. 2010 irs form 1040ez They figure their taxable benefits by completing Worksheet 1 below. 2010 irs form 1040ez Because they have qualified U. 2010 irs form 1040ez S. 2010 irs form 1040ez savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. 2010 irs form 1040ez On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). 2010 irs form 1040ez 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. 2010 irs form 1040ez (See Maximum taxable part under How Much Is Taxable earlier. 2010 irs form 1040ez ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. 2010 irs form 1040ez Filled-in Worksheet 1. 2010 irs form 1040ez Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 2010 irs form 1040ez Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 2010 irs form 1040ez None of your benefits are taxable for 2013. 2010 irs form 1040ez For more information, see Repayments More Than Gross Benefits . 2010 irs form 1040ez If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 2010 irs form 1040ez S. 2010 irs form 1040ez Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 2010 irs form 1040ez Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 2010 irs form 1040ez 1. 2010 irs form 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2010 irs form 1040ez Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 2010 irs form 1040ez $10,000         2. 2010 irs form 1040ez Enter one-half of line 1 2. 2010 irs form 1040ez 5,000     3. 2010 irs form 1040ez Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 2010 irs form 1040ez 40,500     4. 2010 irs form 1040ez Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 2010 irs form 1040ez -0-     5. 2010 irs form 1040ez Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 2010 irs form 1040ez -0-     6. 2010 irs form 1040ez Combine lines 2, 3, 4, and 5 6. 2010 irs form 1040ez 45,500     7. 2010 irs form 1040ez Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 2010 irs form 1040ez  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 2010 irs form 1040ez -0-     8. 2010 irs form 1040ez Is the amount on line 7 less than the amount on line 6?             No. 2010 irs form 1040ez None of your social security benefits are taxable. 2010 irs form 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2010 irs form 1040ez             Yes. 2010 irs form 1040ez Subtract line 7 from line 6 8. 2010 irs form 1040ez 45,500     9. 2010 irs form 1040ez If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 2010 irs form 1040ez 32,000       Note. 2010 irs form 1040ez If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 2010 irs form 1040ez 85) and enter the result on line 17. 2010 irs form 1040ez Then go to line 18. 2010 irs form 1040ez         10. 2010 irs form 1040ez Is the amount on line 9 less than the amount on line 8?             No. 2010 irs form 1040ez None of your benefits are taxable. 2010 irs form 1040ez Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2010 irs form 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 2010 irs form 1040ez             Yes. 2010 irs form 1040ez Subtract line 9 from line 8 10. 2010 irs form 1040ez 13,500     11. 2010 irs form 1040ez Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 2010 irs form 1040ez 12,000     12. 2010 irs form 1040ez Subtract line 11 from line 10. 2010 irs form 1040ez If zero or less, enter -0- 12. 2010 irs form 1040ez 1,500     13. 2010 irs form 1040ez Enter the smaller of line 10 or line 11 13. 2010 irs form 1040ez 12,000     14. 2010 irs form 1040ez Enter one-half of line 13 14. 2010 irs form 1040ez 6,000     15. 2010 irs form 1040ez Enter the smaller of line 2 or line 14 15. 2010 irs form 1040ez 5,000     16. 2010 irs form 1040ez Multiply line 12 by 85% (. 2010 irs form 1040ez 85). 2010 irs form 1040ez If line 12 is zero, enter -0- 16. 2010 irs form 1040ez 1,275     17. 2010 irs form 1040ez Add lines 15 and 16 17. 2010 irs form 1040ez 6,275     18. 2010 irs form 1040ez Multiply line 1 by 85% (. 2010 irs form 1040ez 85) 18. 2010 irs form 1040ez 8,500     19. 2010 irs form 1040ez Taxable benefits. 2010 irs form 1040ez Enter the smaller of line 17 or line 18. 2010 irs form 1040ez Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 2010 irs form 1040ez $6,275       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 2010 irs form 1040ez         Filled-in Worksheet 1. 2010 irs form 1040ez Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 2010 irs form 1040ez Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 2010 irs form 1040ez None of your benefits are taxable for 2013. 2010 irs form 1040ez For more information, see Repayments More Than Gross Benefits . 2010 irs form 1040ez If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 2010 irs form 1040ez S. 2010 irs form 1040ez Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 2010 irs form 1040ez Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 2010 irs form 1040ez 1. 2010 irs form 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2010 irs form 1040ez Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 2010 irs form 1040ez $4,000         2. 2010 irs form 1040ez Enter one-half of line 1 2. 2010 irs form 1040ez 2,000     3. 2010 irs form 1040ez Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 2010 irs form 1040ez 8,000     4. 2010 irs form 1040ez Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 2010 irs form 1040ez -0-     5. 2010 irs form 1040ez Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 2010 irs form 1040ez -0-     6. 2010 irs form 1040ez Combine lines 2, 3, 4, and 5 6. 2010 irs form 1040ez 10,000     7. 2010 irs form 1040ez Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 2010 irs form 1040ez  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 2010 irs form 1040ez -0-     8. 2010 irs form 1040ez Is the amount on line 7 less than the amount on line 6?             No. 2010 irs form 1040ez None of your social security benefits are taxable. 2010 irs form 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2010 irs form 1040ez             Yes. 2010 irs form 1040ez Subtract line 7 from line 6 8. 2010 irs form 1040ez 10,000     9. 2010 irs form 1040ez If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 2010 irs form 1040ez         Note. 2010 irs form 1040ez If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 2010 irs form 1040ez 85) and enter the result on line 17. 2010 irs form 1040ez Then go to line 18. 2010 irs form 1040ez         10. 2010 irs form 1040ez Is the amount on line 9 less than the amount on line 8?             No. 2010 irs form 1040ez None of your benefits are taxable. 2010 irs form 1040ez Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2010 irs form 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 2010 irs form 1040ez             Yes. 2010 irs form 1040ez Subtract line 9 from line 8 10. 2010 irs form 1040ez       11. 2010 irs form 1040ez Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 2010 irs form 1040ez       12. 2010 irs form 1040ez Subtract line 11 from line 10. 2010 irs form 1040ez If zero or less, enter -0- 12. 2010 irs form 1040ez       13. 2010 irs form 1040ez Enter the smaller of line 10 or line 11 13. 2010 irs form 1040ez       14. 2010 irs form 1040ez Enter one-half of line 13 14. 2010 irs form 1040ez       15. 2010 irs form 1040ez Enter the smaller of line 2 or line 14 15. 2010 irs form 1040ez       16. 2010 irs form 1040ez Multiply line 12 by 85% (. 2010 irs form 1040ez 85). 2010 irs form 1040ez If line 12 is zero, enter -0- 16. 2010 irs form 1040ez       17. 2010 irs form 1040ez Add lines 15 and 16 17. 2010 irs form 1040ez 8,500     18. 2010 irs form 1040ez Multiply line 1 by 85% (. 2010 irs form 1040ez 85) 18. 2010 irs form 1040ez 3,400     19. 2010 irs form 1040ez Taxable benefits. 2010 irs form 1040ez Enter the smaller of line 17 or line 18. 2010 irs form 1040ez Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 2010 irs form 1040ez $3,400       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 2010 irs form 1040ez         Example 4. 2010 irs form 1040ez Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. 2010 irs form 1040ez Bill earned $8,000 during 2013. 2010 irs form 1040ez The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). 2010 irs form 1040ez Bill figures his taxable benefits by completing Worksheet 1 below. 2010 irs form 1040ez He must include 85% of his social security benefits in his taxable income because he is married filing separately and lived with his spouse during 2013. 2010 irs form 1040ez See How Much Is Taxable earlier. 2010 irs form 1040ez Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. 2010 irs form 1040ez Lump-Sum Election You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. 2010 irs form 1040ez This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. 2010 irs form 1040ez No part of the lump-sum death benefit is subject to tax. 2010 irs form 1040ez Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. 2010 irs form 1040ez However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. 2010 irs form 1040ez You can elect this method if it lowers your taxable benefits. 2010 irs form 1040ez Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. 2010 irs form 1040ez Then you subtract any taxable benefits for that year that you previously reported. 2010 irs form 1040ez The remainder is the taxable part of the lump-sum payment. 2010 irs form 1040ez Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). 2010 irs form 1040ez Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. 2010 irs form 1040ez Do not file an amended return for the earlier year. 2010 irs form 1040ez Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. 2010 irs form 1040ez Complete Worksheet 1 in this publication. 2010 irs form 1040ez Complete Worksheet 2 and Worksheet 3 as appropriate. 2010 irs form 1040ez Use Worksheet 2 if your lump-sum payment was for a year after 1993. 2010 irs form 1040ez Use Worksheet 3 if it was for 1993 or an earlier year. 2010 irs form 1040ez Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. 2010 irs form 1040ez Complete Worksheet 4. 2010 irs form 1040ez Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. 2010 irs form 1040ez If the taxable benefits on Worksheet 4 are lower than the taxable benefits on Worksheet 1, you can elect to report the lower amount on your return. 2010 irs form 1040ez Making the election. 2010 irs form 1040ez   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. 2010 irs form 1040ez Do not attach the completed worksheets to your return. 2010 irs form 1040ez Keep them with your records. 2010 irs form 1040ez    Once you elect this method of figuring the taxable part of a lump-sum payment, you can revoke your election only with the consent of the IRS. 2010 irs form 1040ez Lump-sum payment reported on Form SSA-1099 or RRB-1099. 2010 irs form 1040ez   If you received a lump-sum payment in 2013 that includes benefits for one or more earlier years after 1983, it will be included in box 3 of either Form SSA-1099 or Form RRB-1099. 2010 irs form 1040ez That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. 2010 irs form 1040ez The form will also show the year (or years) the payment is for. 2010 irs form 1040ez However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. 2010 irs form 1040ez You must contact the RRB for a breakdown by year for any amount shown in box 9. 2010 irs form 1040ez Example Jane Jackson is single. 2010 irs form 1040ez In 2012 she applied for social security disability benefits but was told she was ineligible. 2010 irs form 1040ez She appealed the decision and won. 2010 irs form 1040ez In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. 2010 irs form 1040ez Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. 2010 irs form 1040ez Jane's other income for 2012 and 2013 is as follows. 2010 irs form 1040ez   Income 2012 2013     Wages $20,000 $ 3,500     Interest income 2,000 2,500     Dividend income 1,000 1,500     Fully taxable pension   18,000     Total $23,000 $25,500   To see if the lump-sum election method results in lower taxable benefits, she completes Worksheets 1, 2, and 4 from this publication. 2010 irs form 1040ez She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. 2010 irs form 1040ez Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. 2010 irs form 1040ez She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. 2010 irs form 1040ez She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. 2010 irs form 1040ez After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. 2010 irs form 1040ez Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. 2010 irs form 1040ez To do this, she prints “LSE” to the left of Form 1040, line 20a. 2010 irs form 1040ez She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. 2010 irs form 1040ez Jane's filled-in worksheets (1, 2, and 4) follow. 2010 irs form 1040ez Jane Jackson's Filled-in Worksheet 1. 2010 irs form 1040ez Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 2010 irs form 1040ez Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 2010 irs form 1040ez None of your benefits are taxable for 2013. 2010 irs form 1040ez For more information, see Repayments More Than Gross Benefits . 2010 irs form 1040ez If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 2010 irs form 1040ez S. 2010 irs form 1040ez Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 2010 irs form 1040ez Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 2010 irs form 1040ez 1. 2010 irs form 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2010 irs form 1040ez Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 2010 irs form 1040ez $11,000         2. 2010 irs form 1040ez Enter one-half of line 1 2. 2010 irs form 1040ez 5,500     3. 2010 irs form 1040ez Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 2010 irs form 1040ez 25,500     4. 2010 irs form 1040ez Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 2010 irs form 1040ez -0-     5. 2010 irs form 1040ez Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 2010 irs form 1040ez -0-     6. 2010 irs form 1040ez Combine lines 2, 3, 4, and 5 6. 2010 irs form 1040ez 31,000     7. 2010 irs form 1040ez Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 2010 irs form 1040ez  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 2010 irs form 1040ez -0-     8. 2010 irs form 1040ez Is the amount on line 7 less than the amount on line 6?             No. 2010 irs form 1040ez None of your social security benefits are taxable. 2010 irs form 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2010 irs form 1040ez             Yes. 2010 irs form 1040ez Subtract line 7 from line 6 8. 2010 irs form 1040ez 31,000     9. 2010 irs form 1040ez If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 2010 irs form 1040ez 25,000       Note. 2010 irs form 1040ez If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 2010 irs form 1040ez 85) and enter the result on line 17. 2010 irs form 1040ez Then go to line 18. 2010 irs form 1040ez         10. 2010 irs form 1040ez Is the amount on line 9 less than the amount on line 8?             No. 2010 irs form 1040ez None of your benefits are taxable. 2010 irs form 1040ez Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2010 irs form 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 2010 irs form 1040ez             Yes. 2010 irs form 1040ez Subtract line 9 from line 8 10. 2010 irs form 1040ez 6,000     11. 2010 irs form 1040ez Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 2010 irs form 1040ez 9,000     12. 2010 irs form 1040ez Subtract line 11 from line 10. 2010 irs form 1040ez If zero or less, enter -0- 12. 2010 irs form 1040ez -0-     13. 2010 irs form 1040ez Enter the smaller of line 10 or line 11 13. 2010 irs form 1040ez 6,000     14. 2010 irs form 1040ez Enter one-half of line 13 14. 2010 irs form 1040ez 3,000     15. 2010 irs form 1040ez Enter the smaller of line 2 or line 14 15. 2010 irs form 1040ez 3,000     16. 2010 irs form 1040ez Multiply line 12 by 85% (. 2010 irs form 1040ez 85). 2010 irs form 1040ez If line 12 is zero, enter -0- 16. 2010 irs form 1040ez -0-     17. 2010 irs form 1040ez Add lines 15 and 16 17. 2010 irs form 1040ez 3,000     18. 2010 irs form 1040ez Multiply line 1 by 85% (. 2010 irs form 1040ez 85) 18. 2010 irs form 1040ez 9,350     19. 2010 irs form 1040ez Taxable benefits. 2010 irs form 1040ez Enter the smaller of line 17 or line 18. 2010 irs form 1040ez Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 2010 irs form 1040ez $3,000       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 2010 irs form 1040ez         Jane Jackson's Filled-in Worksheet 2. 2010 irs form 1040ez Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. 2010 irs form 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. 2010 irs form 1040ez $2,000           Note. 2010 irs form 1040ez If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. 2010 irs form 1040ez Otherwise, go on to line 2. 2010 irs form 1040ez             2. 2010 irs form 1040ez Enter one-half of line 1 2. 2010 irs form 1040ez 1,000   3. 2010 irs form 1040ez Enter your adjusted gross income for the earlier year 3. 2010 irs form 1040ez 23,000   4. 2010 irs form 1040ez Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. 2010 irs form 1040ez S. 2010 irs form 1040ez savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. 2010 irs form 1040ez -0-   5. 2010 irs form 1040ez Enter any tax-exempt interest received in the earlier year 5. 2010 irs form 1040ez -0-   6. 2010 irs form 1040ez Add lines 2 through 5 6. 2010 irs form 1040ez 24,000   7. 2010 irs form 1040ez Enter your taxable benefits for the earlier year that you previously reported 7. 2010 irs form 1040ez -0-   8. 2010 irs form 1040ez Subtract line 7 from line 6 8. 2010 irs form 1040ez 24,000   9. 2010 irs form 1040ez If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. 2010 irs form 1040ez 25,000     Note. 2010 irs form 1040ez If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. 2010 irs form 1040ez 85) and enter the result on line 17. 2010 irs form 1040ez Then go to line 18. 2010 irs form 1040ez         10. 2010 irs form 1040ez Is the amount on line 8 more than the amount on line 9?       No. 2010 irs form 1040ez Skip lines 10 through 20 and enter -0- on line 21. 2010 irs form 1040ez       Yes. 2010 irs form 1040ez Subtract line 9 from line 8 10. 2010 irs form 1040ez     11. 2010 irs form 1040ez Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. 2010 irs form 1040ez     12. 2010 irs form 1040ez Subtract line 11 from line 10. 2010 irs form 1040ez If zero or less, enter -0- 12. 2010 irs form 1040ez     13. 2010 irs form 1040ez Enter the smaller of line 10 or line 11 13. 2010 irs form 1040ez     14. 2010 irs form 1040ez Enter one-half of line 13 14. 2010 irs form 1040ez     15. 2010 irs form 1040ez Enter the smaller of line 2 or line 14 15. 2010 irs form 1040ez     16. 2010 irs form 1040ez Multiply line 12 by 85% (. 2010 irs form 1040ez 85). 2010 irs form 1040ez If line 12 is zero, enter -0- 16. 2010 irs form 1040ez     17. 2010 irs form 1040ez Add lines 15 and 16 17. 2010 irs form 1040ez     18. 2010 irs form 1040ez Multiply line 1 by 85% (. 2010 irs form 1040ez 85) 18. 2010 irs form 1040ez     19. 2010 irs form 1040ez Refigured taxable benefits. 2010 irs form 1040ez Enter the smaller of line 17 or line 18 19. 2010 irs form 1040ez     20. 2010 irs form 1040ez Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. 2010 irs form 1040ez     21. 2010 irs form 1040ez Additional taxable benefits. 2010 irs form 1040ez Subtract line 20 from line 19. 2010 irs form 1040ez Also enter this amount on Worksheet 4, line 20 21. 2010 irs form 1040ez -0-     Do not file an amended return for this earlier year. 2010 irs form 1040ez Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. 2010 irs form 1040ez   Jane Jackson's Filled-in Worksheet 4. 2010 irs form 1040ez Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3)     Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet. 2010 irs form 1040ez 1. 2010 irs form 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2013, minus the lump-sum payment for years before 2013 1. 2010 irs form 1040ez $9,000         Note. 2010 irs form 1040ez If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. 2010 irs form 1040ez Otherwise, go on to line 2. 2010 irs form 1040ez           2. 2010 irs form 1040ez Enter one-half of line 1 2. 2010 irs form 1040ez 4,500   3. 2010 irs form 1040ez Enter the amount from Worksheet 1, line 3 3. 2010 irs form 1040ez 25,500   4. 2010 irs form 1040ez Enter the amount from Worksheet 1, line 4 4. 2010 irs form 1040ez -0-   5. 2010 irs form 1040ez Enter the amount from Worksheet 1, line 5 5. 2010 irs form 1040ez -0-   6. 2010 irs form 1040ez Combine lines 2, 3, 4, and 5 6. 2010 irs form 1040ez 30,000   7. 2010 irs form 1040ez Enter the amount from Worksheet 1, line 7 7. 2010 irs form 1040ez -0-   8. 2010 irs form 1040ez Subtract line 7 from line 6 8. 2010 irs form 1040ez 30,000   9. 2010 irs form 1040ez Enter the amount from Worksheet 1, line 9. 2010 irs form 1040ez But if you are married filing separately and lived with your spouse at any time during 2013, skip lines 9 through 16; multiply line 8 by 85% (. 2010 irs form 1040ez 85) and enter the result on line 17. 2010 irs form 1040ez Then, go to line 18 9. 2010 irs form 1040ez 25,000   10. 2010 irs form 1040ez Is the amount on line 8 more than the amount on line 9? No. 2010 irs form 1040ez Skip lines 10 through 18, enter -0- on line 19, and go to line 20. 2010 irs form 1040ez  Yes. 2010 irs form 1040ez Subtract line 9 from line 8 10. 2010 irs form 1040ez 5,000   11. 2010 irs form 1040ez Enter the amount from Worksheet 1, line 11 11. 2010 irs form 1040ez 9,000   12. 2010 irs form 1040ez Subtract line 11 from line 10. 2010 irs form 1040ez If zero or less, enter -0- 12. 2010 irs form 1040ez -0-   13. 2010 irs form 1040ez Enter the smaller of line 10 or line 11 13. 2010 irs form 1040ez 5,000   14. 2010 irs form 1040ez Enter one-half of line 13 14. 2010 irs form 1040ez 2,500   15. 2010 irs form 1040ez Enter the smaller of line 2 or line 14 15. 2010 irs form 1040ez 2,500   16. 2010 irs form 1040ez Multiply line 12 by 85% (. 2010 irs form 1040ez 85). 2010 irs form 1040ez If line 12 is zero, enter -0- 16. 2010 irs form 1040ez -0-   17. 2010 irs form 1040ez Add lines 15 and 16 17. 2010 irs form 1040ez 2,500   18. 2010 irs form 1040ez Multiply line 1 by 85% (. 2010 irs form 1040ez 85) 18. 2010 irs form 1040ez 7,650   19. 2010 irs form 1040ez Enter the smaller of line 17 or line 18 19. 2010 irs form 1040ez 2,500   20. 2010 irs form 1040ez Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for which the lump-sum payment was received 20. 2010 irs form 1040ez -0-   21. 2010 irs form 1040ez Taxable benefits under lump-sum election method. 2010 irs form 1040ez Add lines 19 and 20 21. 2010 irs form 1040ez $2,500   Next. 2010 irs form 1040ez Is line 21 above smaller than Worksheet 1, line 19? No. 2010 irs form 1040ez Do not use this method to figure your taxable benefits. 2010 irs form 1040ez Follow the instructions on Worksheet 1 to report your benefits. 2010 irs form 1040ez  Yes. 2010 irs form 1040ez You can elect to report your taxable benefits under this method. 2010 irs form 1040ez To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. 2010 irs form 1040ez If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. 2010 irs form 1040ez Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. 2010 irs form 1040ez Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. 2010 irs form 1040ez 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. 2010 irs form 1040ez   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. 2010 irs form 1040ez Disability payments. 2010 irs form 1040ez   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. 2010 irs form 1040ez If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. 2010 irs form 1040ez If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. 2010 irs form 1040ez Claim the deduction or credit in the same way explained under Repayment of benefits received in an earlier year in the section Repayments More Than Gross Benefits , later. 2010 irs form 1040ez Legal expenses. 2010 irs form 1040ez   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. 2010 irs form 1040ez   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 2010 irs form 1040ez Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. 2010 irs form 1040ez If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. 2010 irs form 1040ez Do not use Worksheet 1 in this case. 2010 irs form 1040ez If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. 2010 irs form 1040ez If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. 2010 irs form 1040ez Joint return. 2010 irs form 1040ez   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. 2010 irs form 1040ez You do this to get your net benefits when figuring if your combined benefits are taxable. 2010 irs form 1040ez Example. 2010 irs form 1040ez John and Mary file a joint return for 2013. 2010 irs form 1040ez John received Form SSA-1099 showing $3,000 in box 5. 2010 irs form 1040ez Mary also received Form SSA-1099 and the amount in box 5 was ($500). 2010 irs form 1040ez John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. 2010 irs form 1040ez Repayment of benefits received in an earlier year. 2010 irs form 1040ez   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. 2010 irs form 1040ez Deduction $3,000 or less. 2010 irs form 1040ez   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. 2010 irs form 1040ez Claim it on Schedule A (Form 1040), line 23. 2010 irs form 1040ez Deduction more than $3,000. 2010 irs form 1040ez   If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. 2010 irs form 1040ez Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. 2010 irs form 1040ez For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. 2010 irs form 1040ez Then refigure the tax for that year. 2010 irs form 1040ez Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. 2010 irs form 1040ez Subtract the result in (c) from the result in (a). 2010 irs form 1040ez   Compare the tax figured in methods (1) and (2). 2010 irs form 1040ez Your tax for 2013 is the smaller of the two amounts. 2010 irs form 1040ez If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. 2010 irs form 1040ez If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. 2010 irs form 1040ez Check box d and enter “I. 2010 irs form 1040ez R. 2010 irs form 1040ez C. 2010 irs form 1040ez 1341” in the space next to that box. 2010 irs form 1040ez If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. 2010 irs form 1040ez Worksheets Blank Worksheets 1 through 4 are provided in this section: Worksheet 1, Figuring Your Taxable Benefits; Worksheet 2, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993); Worksheet 3, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994); Worksheet 4, Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3). 2010 irs form 1040ez Worksheet 1. 2010 irs form 1040ez Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 2010 irs form 1040ez Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 2010 irs form 1040ez None of your benefits are taxable for 2013. 2010 irs form 1040ez For more information, see Repayments More Than Gross Benefits . 2010 irs form 1040ez If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 2010 irs form 1040ez S. 2010 irs form 1040ez Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 2010 irs form 1040ez Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 2010 irs form 1040ez 1. 2010 irs form 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2010 irs form 1040ez Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. 2010 irs form 1040ez           2. 2010 irs form 1040ez Enter one-half of line 1 2. 2010 irs form 1040ez       3. 2010 irs form 1040ez Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. 2010 irs form 1040ez       4. 2010 irs form 1040ez Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. 2010 irs form 1040ez       5. 2010 irs form 1040ez Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. 2010 irs form 1040ez       6. 2010 irs form 1040ez Combine lines 2, 3, 4, and 5 6. 2010 irs form 1040ez       7. 2010 irs form 1040ez Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 2010 irs form 1040ez  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. 2010 irs form 1040ez       8. 2010 irs form 1040ez Is the amount on line 7 less than the amount on line 6?             No. 2010 irs form 1040ez None of your social security benefits are taxable. 2010 irs form 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2010 irs form 1040ez             Yes. 2010 irs form 1040ez Subtract line 7 from line 6 8. 2010 irs form 1040ez       9. 2010 irs form 1040ez If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. 2010 irs form 1040ez         Note. 2010 irs form 1040ez If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 2010 irs form 1040ez 85) and enter the result on line 17. 2010 irs form 1040ez Then go to line 18. 2010 irs form 1040ez         10. 2010 irs form 1040ez Is the amount on line 9 less than the amount on line 8?             No. 2010 irs form 1040ez None of your benefits are taxable. 2010 irs form 1040ez Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2010 irs form 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 2010 irs form 1040ez             Yes. 2010 irs form 1040ez Subtract line 9 from line 8 10. 2010 irs form 1040ez       11. 2010 irs form 1040ez Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. 2010 irs form 1040ez       12. 2010 irs form 1040ez Subtract line 11 from line 10. 2010 irs form 1040ez If zero or less, enter -0- 12. 2010 irs form 1040ez       13. 2010 irs form 1040ez Enter the smaller of line 10 or line 11 13. 2010 irs form 1040ez       14. 2010 irs form 1040ez Enter one-half of line 13 14. 2010 irs form 1040ez       15. 2010 irs form 1040ez Enter the smaller of line 2 or line 14 15. 2010 irs form 1040ez       16. 2010 irs form 1040ez Multiply line 12 by 85% (. 2010 irs form 1040ez 85). 2010 irs form 1040ez If line 12 is zero, enter -0- 16. 2010 irs form 1040ez       17. 2010 irs form 1040ez Add lines 15 and 16 17. 2010 irs form 1040ez       18. 2010 irs form 1040ez Multiply line 1 by 85% (. 2010 irs form 1040ez 85) 18. 2010 irs form 1040ez       19. 2010 irs form 1040ez Taxable benefits. 2010 irs form 1040ez Enter the smaller of line 17 or line 18. 2010 irs form 1040ez Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. 2010 irs form 1040ez         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. 2010 irs form 1040ez         Worksheet 2. 2010 irs form 1040ez Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. 2010 irs form 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. 2010 irs form 1040ez             Note. 2010 irs form 1040ez If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. 2010 irs form 1040ez Otherwise, go on to line 2. 2010 irs form 1040ez             2. 2010 irs form 1040ez Enter one-half of line 1 2. 2010 irs form 1040ez     3. 2010 irs form 1040ez Enter your adjusted gross income for the earlier year 3. 2010 irs form 1040ez     4. 2010 irs form 1040ez Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. 2010 irs form 1040ez S. 2010 irs form 1040ez savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. 2010 irs form 1040ez     5. 2010 irs form 1040ez Enter any tax-exempt interest received in the earlier year 5. 2010 irs form 1040ez     6. 2010 irs form 1040ez Add lines 2 through 5 6. 2010 irs form 1040ez     7. 2010 irs form 1040ez Enter your taxable benefits for the earlier year that you previously reported 7. 2010 irs form 1040ez     8. 2010 irs form 1040ez Subtract line 7 from line 6 8. 2010 irs form 1040ez     9. 2010 irs form 1040ez If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. 2010 irs form 1040ez       Note. 2010 irs form 1040ez If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. 2010 irs form 1040ez 85) and enter the result on line 17. 2010 irs form 1040ez Then go to line 18. 2010 irs form 1040ez         10. 2010 irs form 1040ez Is the amount on line 8 more than the amount on line 9?       No. 2010 irs form 1040ez Skip lines 10 through 20 and enter -0- on line 21. 2010 irs form 1040ez       Yes. 2010 irs form 1040ez Subtract line 9 from line 8 10. 2010 irs form 1040ez     11. 2010 irs form 1040ez Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. 2010 irs form 1040ez     12. 2010 irs form 1040ez Subtract line 11 from line 10. 2010 irs form 1040ez If zero or less, enter -0- 12. 2010 irs form 1040ez     13. 2010 irs form 1040ez Enter the smaller of line 10 or line 11 13. 2010 irs form 1040ez     14. 2010 irs form 1040ez Enter one-half of line 13 14. 2010 irs form 1040ez     15. 2010 irs form 1040ez Enter the smaller of line 2 or line 14 15. 2010 irs form 1040ez     16. 2010 irs form 1040ez Multiply line 12 by 85% (. 2010 irs form 1040ez 85). 2010 irs form 1040ez If line 12 is zero, enter -0- 16. 2010 irs form 1040ez     17. 2010 irs form 1040ez Add lines 15 and 16 17. 2010 irs form 1040ez     18. 2010 irs form 1040ez Multiply line 1 by 85% (. 2010 irs form 1040ez 85) 18. 2010 irs form 1040ez     19. 2010 irs form 1040ez Refigured taxable benefits. 2010 irs form 1040ez Enter the smaller of line 17 or line 18 19. 2010 irs form 1040ez     20. 2010 irs form 1040ez Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. 2010 irs form 1040ez     21. 2010 irs form 1040ez Additional taxable benefits. 2010 irs form 1040ez Subtract line 20 from line 19. 2010 irs form 1040ez Also enter this amount on Worksheet 4, line 20 21. 2010 irs form 1040ez       Do not file an amended return for this earlier year. 2010 irs form 1040ez Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. 2010 irs form 1040ez   Worksheet 3. 2010 irs form 1040ez Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. 2010 irs form 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. 2010 irs form 1040ez           Note. 2010 irs form 1040ez If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. 2010 irs form 1040ez Otherwise, go on to line 2. 2010 irs form 1040ez           2. 2010 irs form 1040ez Enter one-half of line 1 2. 2010 irs form 1040ez     3. 2010 irs form 1040ez Enter your adjusted gross income for the earlier year 3. 2010 irs form 1040ez     4. 2010 irs form 1040ez Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. 2010 irs form 1040ez S. 2010 irs form 1040ez savings bond interest (Form 8815) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. 2010 irs form 1040ez     5. 2010 irs form 1040ez Enter any tax-exempt interest received in the earlier year 5. 2010 irs form 1040ez     6. 2010 irs form 1040ez Add lines 2 through 5 6. 2010 irs form 1040ez     7. 2010 irs form 1040ez Enter your taxable benefits for the earlier year that you previously reported 7. 2010 irs form 1040ez     8. 2010 irs form 1040ez Subtract line 7 from line 6 8. 2010 irs form 1040ez     9. 2010 irs form 1040ez Enter $25,000 ($32,000 if married filing jointly for the earlier year; $-0- if married filing separately for the earlier year and you lived with your spouse at any time during the earlier year) 9. 2010 irs form 1040ez     10. 2010 irs form 1040ez Is the amount on line 8 more than the amount on line 9? No. 2010 irs form 1040ez Skip lines 10 through 13 and enter -0- on line 14. 2010 irs form 1040ez  Yes. 2010 irs form 1040ez Subtract line 9 from line 8. 2010 irs form 1040ez 10. 2010 irs form 1040ez     11. 2010 irs form 1040ez Enter one-half of line 10 11. 2010 irs form 1040ez     12. 2010 irs form 1040ez Refigured taxable benefits. 2010 irs form 1040ez Enter the smaller of line 2 or line 11 12. 2010 irs form 1040ez     13. 2010 irs form 1040ez Enter your taxable benefits for the earlier year (or as refigured due to a previous