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Can I File My 1040x Online

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Can I File My 1040x Online

Can i file my 1040x online 6. Can i file my 1040x online   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Can i file my 1040x online Free help with your return. Can i file my 1040x online   You can get free help preparing your return nationwide from IRS-certified volunteers. Can i file my 1040x online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Can i file my 1040x online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i file my 1040x online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can i file my 1040x online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Can i file my 1040x online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Can i file my 1040x online gov, download the IRS2Go app, or call 1-800-906-9887. Can i file my 1040x online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i file my 1040x online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can i file my 1040x online aarp. Can i file my 1040x online org/money/taxaide or call 1-888-227-7669. Can i file my 1040x online For more information on these programs, go to IRS. Can i file my 1040x online gov and enter “VITA” in the search box. Can i file my 1040x online   For more information on these programs, go to IRS. Can i file my 1040x online gov and enter “VITA” in the search box. Can i file my 1040x online Internet. Can i file my 1040x online    IRS. Can i file my 1040x online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Can i file my 1040x online Download the free IRS2Go app from the iTunes app store or from Google Play. Can i file my 1040x online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Can i file my 1040x online Check the status of your 2013 refund with the Where's My Refund? application on IRS. Can i file my 1040x online gov or download the IRS2Go app and select the Refund Status option. Can i file my 1040x online The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i file my 1040x online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Can i file my 1040x online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i file my 1040x online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i file my 1040x online Use the Interactive Tax Assistant (ITA) to research your tax questions. Can i file my 1040x online No need to wait on the phone or stand in line. Can i file my 1040x online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Can i file my 1040x online When you reach the response screen, you can print the entire interview and the final response for your records. Can i file my 1040x online New subject areas are added on a regular basis. Can i file my 1040x online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Can i file my 1040x online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Can i file my 1040x online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Can i file my 1040x online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Can i file my 1040x online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Can i file my 1040x online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Can i file my 1040x online You can also ask the IRS to mail a return or an account transcript to you. Can i file my 1040x online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Can i file my 1040x online gov or by calling 1-800-908-9946. Can i file my 1040x online Tax return and tax account transcripts are generally available for the current year and the past three years. Can i file my 1040x online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Can i file my 1040x online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Can i file my 1040x online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Can i file my 1040x online Check the status of your amended return using Where's My Amended Return? Go to IRS. Can i file my 1040x online gov and enter Where's My Amended Return? in the search box. Can i file my 1040x online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i file my 1040x online It can take up to 3 weeks from the date you mailed it to show up in our system. Can i file my 1040x online Make a payment using one of several safe and convenient electronic payment options available on IRS. Can i file my 1040x online gov. Can i file my 1040x online Select the Payment tab on the front page of IRS. Can i file my 1040x online gov for more information. Can i file my 1040x online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Can i file my 1040x online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can i file my 1040x online gov. Can i file my 1040x online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Can i file my 1040x online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can i file my 1040x online gov. Can i file my 1040x online Request an Electronic Filing PIN by going to IRS. Can i file my 1040x online gov and entering Electronic Filing PIN in the search box. Can i file my 1040x online Download forms, instructions and publications, including accessible versions for people with disabilities. Can i file my 1040x online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Can i file my 1040x online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Can i file my 1040x online An employee can answer questions about your tax account or help you set up a payment plan. Can i file my 1040x online Before you visit, check the Office Locator on IRS. Can i file my 1040x online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Can i file my 1040x online If you have a special need, such as a disability, you can request an appointment. Can i file my 1040x online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can i file my 1040x online Apply for an Employer Identification Number (EIN). Can i file my 1040x online Go to IRS. Can i file my 1040x online gov and enter Apply for an EIN in the search box. Can i file my 1040x online Read the Internal Revenue Code, regulations, or other official guidance. Can i file my 1040x online Read Internal Revenue Bulletins. Can i file my 1040x online Sign up to receive local and national tax news and more by email. Can i file my 1040x online Just click on “subscriptions” above the search box on IRS. Can i file my 1040x online gov and choose from a variety of options. Can i file my 1040x online Phone. Can i file my 1040x online    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can i file my 1040x online Download the free IRS2Go app from the iTunes app store or from Google Play. Can i file my 1040x online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Can i file my 1040x online gov, or download the IRS2Go app. Can i file my 1040x online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can i file my 1040x online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i file my 1040x online Most VITA and TCE sites offer free electronic filing. Can i file my 1040x online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can i file my 1040x online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can i file my 1040x online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Can i file my 1040x online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can i file my 1040x online The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i file my 1040x online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i file my 1040x online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Can i file my 1040x online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i file my 1040x online Note, the above information is for our automated hotline. Can i file my 1040x online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Can i file my 1040x online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can i file my 1040x online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i file my 1040x online It can take up to 3 weeks from the date you mailed it to show up in our system. Can i file my 1040x online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Can i file my 1040x online You should receive your order within 10 business days. Can i file my 1040x online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Can i file my 1040x online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Can i file my 1040x online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can i file my 1040x online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can i file my 1040x online These individuals can also contact the IRS through relay services such as the Federal Relay Service. Can i file my 1040x online Walk-in. Can i file my 1040x online   You can find a selection of forms, publications and services — in-person. Can i file my 1040x online Products. Can i file my 1040x online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i file my 1040x online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Can i file my 1040x online Services. Can i file my 1040x online You can walk in to your local TAC for face-to-face tax help. Can i file my 1040x online An employee can answer questions about your tax account or help you set up a payment plan. Can i file my 1040x online Before visiting, use the Office Locator tool on IRS. Can i file my 1040x online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Can i file my 1040x online Mail. Can i file my 1040x online   You can send your order for forms, instructions, and publications to the address below. Can i file my 1040x online You should receive a response within 10 business days after your request is received. Can i file my 1040x online Internal Revenue Service 1201 N. Can i file my 1040x online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Can i file my 1040x online The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can i file my 1040x online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can i file my 1040x online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Can i file my 1040x online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Can i file my 1040x online You face (or your business is facing) an immediate threat of adverse action. Can i file my 1040x online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can i file my 1040x online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Can i file my 1040x online Here's why we can help: TAS is an independent organization within the IRS. Can i file my 1040x online Our advocates know how to work with the IRS. Can i file my 1040x online Our services are free and tailored to meet your needs. Can i file my 1040x online We have offices in every state, the District of Columbia, and Puerto Rico. Can i file my 1040x online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Can i file my 1040x online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can i file my 1040x online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Can i file my 1040x online Low Income Taxpayer Clinics   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Can i file my 1040x online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Can i file my 1040x online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 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Understanding Your CP163 Notice

You received this notice to remind you of the amount you owe in tax, penalty and interest.


What you need to do

  • Read your notice carefully ― it will explain how much money you owe on your taxes.

You may want to...


Answers to Common Questions

  • Am I charged interest on the money I owe?
    Yes, interest accrues on your unpaid balance until you pay it in full.

  • Do I receive a penalty if I cannot pay the full amount?
    Yes, you receive a late payment penalty.

  • What happens if I cannot pay the full amount I owe?
    You can arrange to make a payment plan with us if you cannot pay the full amount you owe.

  • How can I set up a payment plan?
    Call the toll-free number listed on the top right corner of your notice to discuss payment options or learn more about payment arrangements here.

  •  


  • Tips for next year

    Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions for which you may qualify. In many cases, you can file free. Learn more about how to file electronically here.

Page Last Reviewed or Updated: 26-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Can I File My 1040x Online

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