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

Download Irs Form 1040x

Irs Extention FormOnline 1040x FilingIrs Free File 1040ezWhere Can I Get 2011 Tax FormsTax Forms For 2010Www 1040 ComE File Amended 1040x1040 Irs Tax Forms 20122013 Form 1040ezIncome Tax Form 1040ezH&r Block Online TaxesMississippi State Tax Return Forms 2012Irs Amended Tax ReturnEtaxDo I File Taxes Past YearsAmend Tax Return OnlineWhere Can I File My 2012 Taxes For FreeWww State Tax ReturnFree Back Tax FilingHow Do I File My 2011 Taxes LateE File State Taxes Free2012 Federal Tax ReturnFree Taxes PreparationFree Tax Software Online2012 Tax Return BookletTax Act 2010 DownloadWhich Tax Form 2012 Best Use 27000$ YearEz Tax Return2012 Free Tax Filing OnlineFile 2007 Fed Income TaxEz Form 1040File 2010 Taxes Online Late TurbotaxState Tax ExtensionFile Your Taxes OnlinePreparing Form 1040xFree EfileFree Tax Filing For College StudentsMy1040ezFile Taxes Online For FreeTax Forms 2012

Download Irs Form 1040x

Download irs form 1040x Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Download irs form 1040x Exemption from withholding. Download irs form 1040x 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. Download irs form 1040x When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Download irs form 1040x S. Download irs form 1040x 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. Download irs form 1040x Children's benefits. Download irs form 1040x   The rules in this publication apply to benefits received by children. Download irs form 1040x See Who is taxed , later. Download irs form 1040x The SSA issues Form SSA-1099 and Form SSA-1042S. Download irs form 1040x The RRB issues Form RRB-1099 and Form RRB-1042S. Download irs form 1040x These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Download irs form 1040x You may receive more than one of these forms for the same tax year. Download irs form 1040x See the Appendix at the end of this publication for more information. Download irs form 1040x Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Download irs form 1040x The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Download irs form 1040x 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. Download irs form 1040x 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. Download irs form 1040x Figuring total income. Download irs form 1040x   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Download irs form 1040x If the total is more than your base amount, part of your benefits may be taxable. Download irs form 1040x   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. Download irs form 1040x 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. Download irs form 1040x 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. Download irs form 1040x If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Download irs form 1040x Base amount. Download irs form 1040x   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. Download irs form 1040x Worksheet A. Download irs form 1040x   You can use Worksheet A to figure the amount of income to compare with your base amount. Download irs form 1040x This is a quick way to check whether some of your benefits may be taxable. Download irs form 1040x     Worksheet A. Download irs form 1040x A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Download irs form 1040x Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Download irs form 1040x Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Download irs form 1040x (If you received more than one form, combine the amounts from box 5 and enter the total. Download irs form 1040x ) A. Download irs form 1040x   Note. Download irs form 1040x If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Download irs form 1040x B. Download irs form 1040x Enter one-half of the amount on line A B. Download irs form 1040x   C. Download irs form 1040x Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Download irs form 1040x   D. Download irs form 1040x Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Download irs form 1040x   E. Download irs form 1040x Add lines B, C, and D E. Download irs form 1040x   Note. Download irs form 1040x Compare the amount on line E to your base amount for your filing status. Download irs form 1040x 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. Download irs form 1040x If the amount on line E is more than your base amount, some of your benefits may be taxable. Download irs form 1040x You need to complete Worksheet 1, shown later. Download irs form 1040x 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 . Download irs form 1040x   Example. Download irs form 1040x You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Download irs form 1040x In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Download irs form 1040x Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Download irs form 1040x You also received a taxable pension of $22,800 and interest income of $500. Download irs form 1040x You did not have any tax-exempt interest income. Download irs form 1040x 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. Download irs form 1040x   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. Download irs form 1040x     Filled-in Worksheet A. Download irs form 1040x A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Download irs form 1040x Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Download irs form 1040x Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Download irs form 1040x (If you received more than one form, combine the amounts from box 5 and enter the total. Download irs form 1040x ) A. Download irs form 1040x $11,000 Note. Download irs form 1040x If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Download irs form 1040x B. Download irs form 1040x Enter one-half of the amount on line A B. Download irs form 1040x 5,500 C. Download irs form 1040x Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Download irs form 1040x 23,300 D. Download irs form 1040x Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Download irs form 1040x -0- E. Download irs form 1040x Add lines B, C, and D E. Download irs form 1040x $28,800 Note. Download irs form 1040x Compare the amount on line E to your base amount for your filing status. Download irs form 1040x 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. Download irs form 1040x If the amount on line E is more than your base amount, some of your benefits may be taxable. Download irs form 1040x You need to complete Worksheet 1, shown later. Download irs form 1040x 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 . Download irs form 1040x   Who is taxed. Download irs form 1040x   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. Download irs form 1040x 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. Download irs form 1040x 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. Download irs form 1040x Repayment of benefits. Download irs form 1040x   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Download irs form 1040x It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Download irs form 1040x If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Download irs form 1040x   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Download irs form 1040x Your repayments are shown in box 4. Download irs form 1040x The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Download irs form 1040x Use the amount in box 5 to figure whether any of your benefits are taxable. Download irs form 1040x Example. Download irs form 1040x In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Download irs form 1040x In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Download irs form 1040x During 2013, you repaid $500 to SSA. Download irs form 1040x The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Download irs form 1040x The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Download irs form 1040x Tax withholding and estimated tax. Download irs form 1040x   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. Download irs form 1040x If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Download irs form 1040x   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. Download irs form 1040x For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Download irs form 1040x U. Download irs form 1040x S. Download irs form 1040x citizens residing abroad. Download irs form 1040x   U. Download irs form 1040x S. Download irs form 1040x citizens who are residents of the following countries are exempt from U. Download irs form 1040x S. Download irs form 1040x tax on their benefits. Download irs form 1040x Canada. Download irs form 1040x Egypt. Download irs form 1040x Germany. Download irs form 1040x Ireland. Download irs form 1040x Israel. Download irs form 1040x Italy. Download irs form 1040x (You must also be a citizen of Italy for the exemption to apply. Download irs form 1040x ) Romania. Download irs form 1040x United Kingdom. Download irs form 1040x   The SSA will not withhold U. Download irs form 1040x S. Download irs form 1040x tax from your benefits if you are a U. Download irs form 1040x S. Download irs form 1040x citizen. Download irs form 1040x   The RRB will withhold U. Download irs form 1040x S. Download irs form 1040x tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Download irs form 1040x 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. Download irs form 1040x Contact the RRB to get this form. Download irs form 1040x Lawful permanent residents. Download irs form 1040x   For U. Download irs form 1040x S. Download irs form 1040x 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. Download irs form 1040x Social security benefits paid to a green card holder are not subject to 30% withholding. Download irs form 1040x 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. Download irs form 1040x SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Download irs form 1040x 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. Download irs form 1040x 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. Download irs form 1040x S. Download irs form 1040x lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Download irs form 1040x I am filing a U. Download irs form 1040x S. Download irs form 1040x income tax return for the tax year as a resident alien reporting all of my worldwide income. Download irs form 1040x I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Download irs form 1040x ” Nonresident aliens. Download irs form 1040x   A nonresident alien is an individual who is not a citizen or resident of the United States. Download irs form 1040x If you are a nonresident alien, the rules discussed in this publication do not apply to you. Download irs form 1040x Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Download irs form 1040x You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Download irs form 1040x These forms will also show the tax rate and the amount of tax withheld from your benefits. Download irs form 1040x   Under tax treaties with the following countries, residents of these countries are exempt from U. Download irs form 1040x S. Download irs form 1040x tax on their benefits. Download irs form 1040x Canada. Download irs form 1040x Egypt. Download irs form 1040x Germany. Download irs form 1040x Ireland. Download irs form 1040x Israel. Download irs form 1040x Italy. Download irs form 1040x Japan. Download irs form 1040x Romania. Download irs form 1040x United Kingdom. Download irs form 1040x   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Download irs form 1040x S. Download irs form 1040x tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Download irs form 1040x   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Download irs form 1040x   For more information on whether you are a nonresident alien, see Publication 519, U. Download irs form 1040x S. Download irs form 1040x Tax Guide for Aliens. Download irs form 1040x Exemption from withholding. Download irs form 1040x   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. Download irs form 1040x S. Download irs form 1040x tax from your benefits. Download irs form 1040x   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. Download irs form 1040x Contact the RRB to get this form. Download irs form 1040x Canadian or German social security benefits paid to U. Download irs form 1040x S. Download irs form 1040x residents. Download irs form 1040x   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Download irs form 1040x S. Download irs form 1040x residents are treated for U. Download irs form 1040x S. Download irs form 1040x income tax purposes as if they were paid under the social security legislation of the United States. Download irs form 1040x If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Download irs form 1040x How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Download irs form 1040x You cannot use Form 1040EZ. Download irs form 1040x Reporting on Form 1040. Download irs form 1040x   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. Download irs form 1040x 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. Download irs form 1040x Reporting on Form 1040A. Download irs form 1040x   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. Download irs form 1040x 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. Download irs form 1040x Benefits not taxable. Download irs form 1040x   If you are filing Form 1040EZ, do not report any benefits on your tax return. Download irs form 1040x 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. Download irs form 1040x Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Download irs form 1040x 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. Download irs form 1040x 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. Download irs form 1040x Generally, the higher that total amount, the greater the taxable part of your benefits. Download irs form 1040x Maximum taxable part. Download irs form 1040x   Generally, up to 50% of your benefits will be taxable. Download irs form 1040x However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Download irs form 1040x 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). Download irs form 1040x You are married filing separately and lived with your spouse at any time during 2013. Download irs form 1040x Which worksheet to use. Download irs form 1040x   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Download irs form 1040x You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Download irs form 1040x You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Download irs form 1040x 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. Download irs form 1040x Situation (1) does not apply and you take an exclusion for interest from qualified U. Download irs form 1040x S. Download irs form 1040x 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. Download irs form 1040x In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Download irs form 1040x You received a lump-sum payment for an earlier year. Download irs form 1040x In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Download irs form 1040x See Lump-Sum Election , later. Download irs form 1040x Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Download irs form 1040x Filled-in Worksheet 1. Download irs form 1040x 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. Download irs form 1040x 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). Download irs form 1040x None of your benefits are taxable for 2013. Download irs form 1040x For more information, see Repayments More Than Gross Benefits . Download irs form 1040x If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Download irs form 1040x S. Download irs form 1040x 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. Download irs form 1040x Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Download irs form 1040x 1. Download irs form 1040x Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Download irs form 1040x Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Download irs form 1040x $5,980         2. Download irs form 1040x Enter one-half of line 1 2. Download irs form 1040x 2,990     3. Download irs form 1040x 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. Download irs form 1040x 28,990     4. Download irs form 1040x Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Download irs form 1040x -0-     5. Download irs form 1040x 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. Download irs form 1040x -0-     6. Download irs form 1040x Combine lines 2, 3, 4, and 5 6. Download irs form 1040x 31,980     7. Download irs form 1040x 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. Download irs form 1040x  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Download irs form 1040x -0-     8. Download irs form 1040x Is the amount on line 7 less than the amount on line 6?             No. Download irs form 1040x None of your social security benefits are taxable. Download irs form 1040x Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Download irs form 1040x             Yes. Download irs form 1040x Subtract line 7 from line 6 8. Download irs form 1040x 31,980     9. Download irs form 1040x 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. Download irs form 1040x 25,000       Note. Download irs form 1040x 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% (. Download irs form 1040x 85) and enter the result on line 17. Download irs form 1040x Then go to line 18. Download irs form 1040x         10. Download irs form 1040x Is the amount on line 9 less than the amount on line 8?             No. Download irs form 1040x None of your benefits are taxable. Download irs form 1040x Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Download irs form 1040x 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. Download irs form 1040x             Yes. Download irs form 1040x Subtract line 9 from line 8 10. Download irs form 1040x 6,980     11. Download irs form 1040x 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. Download irs form 1040x 9,000     12. Download irs form 1040x Subtract line 11 from line 10. Download irs form 1040x If zero or less, enter -0- 12. Download irs form 1040x -0-     13. Download irs form 1040x Enter the smaller of line 10 or line 11 13. Download irs form 1040x 6,980     14. Download irs form 1040x Enter one-half of line 13 14. Download irs form 1040x 3,490     15. Download irs form 1040x Enter the smaller of line 2 or line 14 15. Download irs form 1040x 2,990     16. Download irs form 1040x Multiply line 12 by 85% (. Download irs form 1040x 85). Download irs form 1040x If line 12 is zero, enter -0- 16. Download irs form 1040x -0-     17. Download irs form 1040x Add lines 15 and 16 17. Download irs form 1040x 2,990     18. Download irs form 1040x Multiply line 1 by 85% (. Download irs form 1040x 85) 18. Download irs form 1040x 5,083     19. Download irs form 1040x Taxable benefits. Download irs form 1040x Enter the smaller of line 17 or line 18. Download irs form 1040x Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Download irs form 1040x $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. Download irs form 1040x         Example 1. Download irs form 1040x George White is single and files Form 1040 for 2013. Download irs form 1040x 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. Download irs form 1040x He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Download irs form 1040x   To figure his taxable benefits, George completes Worksheet 1, shown below. Download irs form 1040x On line 20a of his Form 1040, George enters his net benefits of $5,980. Download irs form 1040x On line 20b, he enters his taxable benefits of $2,990. Download irs form 1040x Example 2. Download irs form 1040x Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Download irs form 1040x Ray is retired and received a fully taxable pension of $15,500. Download irs form 1040x He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Download irs form 1040x Alice worked during the year and had wages of $14,000. Download irs form 1040x She made a deductible payment to her IRA account of $1,000. Download irs form 1040x Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Download irs form 1040x They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Download irs form 1040x They find none of Ray's social security benefits are taxable. Download irs form 1040x On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Download irs form 1040x Filled-in Worksheet 1. Download irs form 1040x 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. Download irs form 1040x 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). Download irs form 1040x None of your benefits are taxable for 2013. Download irs form 1040x For more information, see Repayments More Than Gross Benefits . Download irs form 1040x If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Download irs form 1040x S. Download irs form 1040x 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. Download irs form 1040x Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Download irs form 1040x 1. Download irs form 1040x Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Download irs form 1040x Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Download irs form 1040x $5,600         2. Download irs form 1040x Enter one-half of line 1 2. Download irs form 1040x 2,800     3. Download irs form 1040x 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. Download irs form 1040x 29,750     4. Download irs form 1040x Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Download irs form 1040x -0-     5. Download irs form 1040x 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. Download irs form 1040x -0-     6. Download irs form 1040x Combine lines 2, 3, 4, and 5 6. Download irs form 1040x 32,550     7. Download irs form 1040x 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. Download irs form 1040x  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Download irs form 1040x 1,000     8. Download irs form 1040x Is the amount on line 7 less than the amount on line 6?             No. Download irs form 1040x None of your social security benefits are taxable. Download irs form 1040x Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Download irs form 1040x             Yes. Download irs form 1040x Subtract line 7 from line 6 8. Download irs form 1040x 31,550     9. Download irs form 1040x 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. Download irs form 1040x 32,000       Note. Download irs form 1040x 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% (. Download irs form 1040x 85) and enter the result on line 17. Download irs form 1040x Then go to line 18. Download irs form 1040x         10. Download irs form 1040x Is the amount on line 9 less than the amount on line 8?             No. Download irs form 1040x None of your benefits are taxable. Download irs form 1040x Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Download irs form 1040x 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. Download irs form 1040x             Yes. Download irs form 1040x Subtract line 9 from line 8 10. Download irs form 1040x       11. Download irs form 1040x 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. Download irs form 1040x       12. Download irs form 1040x Subtract line 11 from line 10. Download irs form 1040x If zero or less, enter -0- 12. Download irs form 1040x       13. Download irs form 1040x Enter the smaller of line 10 or line 11 13. Download irs form 1040x       14. Download irs form 1040x Enter one-half of line 13 14. Download irs form 1040x       15. Download irs form 1040x Enter the smaller of line 2 or line 14 15. Download irs form 1040x       16. Download irs form 1040x Multiply line 12 by 85% (. Download irs form 1040x 85). Download irs form 1040x If line 12 is zero, enter -0- 16. Download irs form 1040x       17. Download irs form 1040x Add lines 15 and 16 17. Download irs form 1040x       18. Download irs form 1040x Multiply line 1 by 85% (. Download irs form 1040x 85) 18. Download irs form 1040x       19. Download irs form 1040x Taxable benefits. Download irs form 1040x Enter the smaller of line 17 or line 18. Download irs form 1040x Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Download irs form 1040x         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. Download irs form 1040x         Example 3. Download irs form 1040x Joe and Betty Johnson file a joint return on Form 1040 for 2013. Download irs form 1040x Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Download irs form 1040x Joe's Form RRB-1099 shows $10,000 in box 5. Download irs form 1040x Betty is a retired government worker and received a fully taxable pension of $38,000. Download irs form 1040x They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Download irs form 1040x S. Download irs form 1040x savings bond. Download irs form 1040x The savings bond interest qualified for the exclusion. Download irs form 1040x They figure their taxable benefits by completing Worksheet 1 below. Download irs form 1040x Because they have qualified U. Download irs form 1040x S. Download irs form 1040x 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. Download irs form 1040x On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Download irs form 1040x 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. Download irs form 1040x (See Maximum taxable part under How Much Is Taxable earlier. Download irs form 1040x ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Download irs form 1040x Filled-in Worksheet 1. Download irs form 1040x 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. Download irs form 1040x 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). Download irs form 1040x None of your benefits are taxable for 2013. Download irs form 1040x For more information, see Repayments More Than Gross Benefits . Download irs form 1040x If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Download irs form 1040x S. Download irs form 1040x 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. Download irs form 1040x Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Download irs form 1040x 1. Download irs form 1040x Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Download irs form 1040x Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Download irs form 1040x $10,000         2. Download irs form 1040x Enter one-half of line 1 2. Download irs form 1040x 5,000     3. Download irs form 1040x 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. Download irs form 1040x 40,500     4. Download irs form 1040x Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Download irs form 1040x -0-     5. Download irs form 1040x 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. Download irs form 1040x -0-     6. Download irs form 1040x Combine lines 2, 3, 4, and 5 6. Download irs form 1040x 45,500     7. Download irs form 1040x 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. Download irs form 1040x  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Download irs form 1040x -0-     8. Download irs form 1040x Is the amount on line 7 less than the amount on line 6?             No. Download irs form 1040x None of your social security benefits are taxable. Download irs form 1040x Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Download irs form 1040x             Yes. Download irs form 1040x Subtract line 7 from line 6 8. Download irs form 1040x 45,500     9. Download irs form 1040x 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. Download irs form 1040x 32,000       Note. Download irs form 1040x 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% (. Download irs form 1040x 85) and enter the result on line 17. Download irs form 1040x Then go to line 18. Download irs form 1040x         10. Download irs form 1040x Is the amount on line 9 less than the amount on line 8?             No. Download irs form 1040x None of your benefits are taxable. Download irs form 1040x Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Download irs form 1040x 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. Download irs form 1040x             Yes. Download irs form 1040x Subtract line 9 from line 8 10. Download irs form 1040x 13,500     11. Download irs form 1040x 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. Download irs form 1040x 12,000     12. Download irs form 1040x Subtract line 11 from line 10. Download irs form 1040x If zero or less, enter -0- 12. Download irs form 1040x 1,500     13. Download irs form 1040x Enter the smaller of line 10 or line 11 13. Download irs form 1040x 12,000     14. Download irs form 1040x Enter one-half of line 13 14. Download irs form 1040x 6,000     15. Download irs form 1040x Enter the smaller of line 2 or line 14 15. Download irs form 1040x 5,000     16. Download irs form 1040x Multiply line 12 by 85% (. Download irs form 1040x 85). Download irs form 1040x If line 12 is zero, enter -0- 16. Download irs form 1040x 1,275     17. Download irs form 1040x Add lines 15 and 16 17. Download irs form 1040x 6,275     18. Download irs form 1040x Multiply line 1 by 85% (. Download irs form 1040x 85) 18. Download irs form 1040x 8,500     19. Download irs form 1040x Taxable benefits. Download irs form 1040x Enter the smaller of line 17 or line 18. Download irs form 1040x Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Download irs form 1040x $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. Download irs form 1040x         Filled-in Worksheet 1. Download irs form 1040x 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. Download irs form 1040x 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). Download irs form 1040x None of your benefits are taxable for 2013. Download irs form 1040x For more information, see Repayments More Than Gross Benefits . Download irs form 1040x If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Download irs form 1040x S. Download irs form 1040x 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. Download irs form 1040x Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Download irs form 1040x 1. Download irs form 1040x Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Download irs form 1040x Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Download irs form 1040x $4,000         2. Download irs form 1040x Enter one-half of line 1 2. Download irs form 1040x 2,000     3. Download irs form 1040x 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. Download irs form 1040x 8,000     4. Download irs form 1040x Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Download irs form 1040x -0-     5. Download irs form 1040x 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. Download irs form 1040x -0-     6. Download irs form 1040x Combine lines 2, 3, 4, and 5 6. Download irs form 1040x 10,000     7. Download irs form 1040x 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. Download irs form 1040x  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Download irs form 1040x -0-     8. Download irs form 1040x Is the amount on line 7 less than the amount on line 6?             No. Download irs form 1040x None of your social security benefits are taxable. Download irs form 1040x Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Download irs form 1040x             Yes. Download irs form 1040x Subtract line 7 from line 6 8. Download irs form 1040x 10,000     9. Download irs form 1040x 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. Download irs form 1040x         Note. Download irs form 1040x 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% (. Download irs form 1040x 85) and enter the result on line 17. Download irs form 1040x Then go to line 18. Download irs form 1040x         10. Download irs form 1040x Is the amount on line 9 less than the amount on line 8?             No. Download irs form 1040x None of your benefits are taxable. Download irs form 1040x Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Download irs form 1040x 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. Download irs form 1040x             Yes. Download irs form 1040x Subtract line 9 from line 8 10. Download irs form 1040x       11. Download irs form 1040x 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. Download irs form 1040x       12. Download irs form 1040x Subtract line 11 from line 10. Download irs form 1040x If zero or less, enter -0- 12. Download irs form 1040x       13. Download irs form 1040x Enter the smaller of line 10 or line 11 13. Download irs form 1040x       14. Download irs form 1040x Enter one-half of line 13 14. Download irs form 1040x       15. Download irs form 1040x Enter the smaller of line 2 or line 14 15. Download irs form 1040x       16. Download irs form 1040x Multiply line 12 by 85% (. Download irs form 1040x 85). Download irs form 1040x If line 12 is zero, enter -0- 16. Download irs form 1040x       17. Download irs form 1040x Add lines 15 and 16 17. Download irs form 1040x 8,500     18. Download irs form 1040x Multiply line 1 by 85% (. Download irs form 1040x 85) 18. Download irs form 1040x 3,400     19. Download irs form 1040x Taxable benefits. Download irs form 1040x Enter the smaller of line 17 or line 18. Download irs form 1040x Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Download irs form 1040x $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. Download irs form 1040x         Example 4. Download irs form 1040x Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Download irs form 1040x Bill earned $8,000 during 2013. Download irs form 1040x The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). Download irs form 1040x Bill figures his taxable benefits by completing Worksheet 1 below. Download irs form 1040x 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. Download irs form 1040x See How Much Is Taxable earlier. Download irs form 1040x Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Download irs form 1040x 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. Download irs form 1040x 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. Download irs form 1040x No part of the lump-sum death benefit is subject to tax. Download irs form 1040x Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Download irs form 1040x 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. Download irs form 1040x You can elect this method if it lowers your taxable benefits. Download irs form 1040x 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. Download irs form 1040x Then you subtract any taxable benefits for that year that you previously reported. Download irs form 1040x The remainder is the taxable part of the lump-sum payment. Download irs form 1040x Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Download irs form 1040x Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Download irs form 1040x Do not file an amended return for the earlier year. Download irs form 1040x Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Download irs form 1040x Complete Worksheet 1 in this publication. Download irs form 1040x Complete Worksheet 2 and Worksheet 3 as appropriate. Download irs form 1040x Use Worksheet 2 if your lump-sum payment was for a year after 1993. Download irs form 1040x Use Worksheet 3 if it was for 1993 or an earlier year. Download irs form 1040x Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Download irs form 1040x Complete Worksheet 4. Download irs form 1040x Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Download irs form 1040x 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. Download irs form 1040x Making the election. Download irs form 1040x   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. Download irs form 1040x Do not attach the completed worksheets to your return. Download irs form 1040x Keep them with your records. Download irs form 1040x    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. Download irs form 1040x Lump-sum payment reported on Form SSA-1099 or RRB-1099. Download irs form 1040x   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. Download irs form 1040x That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Download irs form 1040x The form will also show the year (or years) the payment is for. Download irs form 1040x However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Download irs form 1040x You must contact the RRB for a breakdown by year for any amount shown in box 9. Download irs form 1040x Example Jane Jackson is single. Download irs form 1040x In 2012 she applied for social security disability benefits but was told she was ineligible. Download irs form 1040x She appealed the decision and won. Download irs form 1040x In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. Download irs form 1040x Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Download irs form 1040x Jane's other income for 2012 and 2013 is as follows. Download irs form 1040x   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. Download irs form 1040x She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Download irs form 1040x Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Download irs form 1040x She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Download irs form 1040x She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Download irs form 1040x After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Download irs form 1040x Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Download irs form 1040x To do this, she prints “LSE” to the left of Form 1040, line 20a. Download irs form 1040x She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Download irs form 1040x Jane's filled-in worksheets (1, 2, and 4) follow. Download irs form 1040x Jane Jackson's Filled-in Worksheet 1. Download irs form 1040x 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. Download irs form 1040x 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). Download irs form 1040x None of your benefits are taxable for 2013. Download irs form 1040x For more information, see Repayments More Than Gross Benefits . Download irs form 1040x If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Download irs form 1040x S. Download irs form 1040x 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. Download irs form 1040x Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Download irs form 1040x 1. Download irs form 1040x Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Download irs form 1040x Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Download irs form 1040x $11,000         2. Download irs form 1040x Enter one-half of line 1 2. Download irs form 1040x 5,500     3. Download irs form 1040x 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. Download irs form 1040x 25,500     4. Download irs form 1040x Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Download irs form 1040x -0-     5. Download irs form 1040x 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. Download irs form 1040x -0-     6. Download irs form 1040x Combine lines 2, 3, 4, and 5 6. Download irs form 1040x 31,000     7. Download irs form 1040x 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. Download irs form 1040x  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Download irs form 1040x -0-     8. Download irs form 1040x Is the amount on line 7 less than the amount on line 6?             No. Download irs form 1040x None of your social security benefits are taxable. Download irs form 1040x Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Download irs form 1040x             Yes. Download irs form 1040x Subtract line 7 from line 6 8. Download irs form 1040x 31,000     9. Download irs form 1040x 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. Download irs form 1040x 25,000       Note. Download irs form 1040x 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% (. Download irs form 1040x 85) and enter the result on line 17. Download irs form 1040x Then go to line 18. Download irs form 1040x         10. Download irs form 1040x Is the amount on line 9 less than the amount on line 8?             No. Download irs form 1040x None of your benefits are taxable. Download irs form 1040x Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Download irs form 1040x 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. Download irs form 1040x             Yes. Download irs form 1040x Subtract line 9 from line 8 10. Download irs form 1040x 6,000     11. Download irs form 1040x 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. Download irs form 1040x 9,000     12. Download irs form 1040x Subtract line 11 from line 10. Download irs form 1040x If zero or less, enter -0- 12. Download irs form 1040x -0-     13. Download irs form 1040x Enter the smaller of line 10 or line 11 13. Download irs form 1040x 6,000     14. Download irs form 1040x Enter one-half of line 13 14. Download irs form 1040x 3,000     15. Download irs form 1040x Enter the smaller of line 2 or line 14 15. Download irs form 1040x 3,000     16. Download irs form 1040x Multiply line 12 by 85% (. Download irs form 1040x 85). Download irs form 1040x If line 12 is zero, enter -0- 16. Download irs form 1040x -0-     17. Download irs form 1040x Add lines 15 and 16 17. Download irs form 1040x 3,000     18. Download irs form 1040x Multiply line 1 by 85% (. Download irs form 1040x 85) 18. Download irs form 1040x 9,350     19. Download irs form 1040x Taxable benefits. Download irs form 1040x Enter the smaller of line 17 or line 18. Download irs form 1040x Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Download irs form 1040x $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. Download irs form 1040x         Jane Jackson's Filled-in Worksheet 2. Download irs form 1040x Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Download irs form 1040x 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. Download irs form 1040x $2,000           Note. Download irs form 1040x If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Download irs form 1040x Otherwise, go on to line 2. Download irs form 1040x             2. Download irs form 1040x Enter one-half of line 1 2. Download irs form 1040x 1,000   3. Download irs form 1040x Enter your adjusted gross income for the earlier year 3. Download irs form 1040x 23,000   4. Download irs form 1040x Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Download irs form 1040x S. Download irs form 1040x 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. Download irs form 1040x -0-   5. Download irs form 1040x Enter any tax-exempt interest received in the earlier year 5. Download irs form 1040x -0-   6. Download irs form 1040x Add lines 2 through 5 6. Download irs form 1040x 24,000   7. Download irs form 1040x Enter your taxable benefits for the earlier year that you previously reported 7. Download irs form 1040x -0-   8. Download irs form 1040x Subtract line 7 from line 6 8. Download irs form 1040x 24,000   9. Download irs form 1040x 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. Download irs form 1040x 25,000     Note. Download irs form 1040x 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% (. Download irs form 1040x 85) and enter the result on line 17. Download irs form 1040x Then go to line 18. Download irs form 1040x         10. Download irs form 1040x Is the amount on line 8 more than the amount on line 9?       No. Download irs form 1040x Skip lines 10 through 20 and enter -0- on line 21. Download irs form 1040x       Yes. Download irs form 1040x Subtract line 9 from line 8 10. Download irs form 1040x     11. Download irs form 1040x 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. Download irs form 1040x     12. Download irs form 1040x Subtract line 11 from line 10. Download irs form 1040x If zero or less, enter -0- 12. Download irs form 1040x     13. Download irs form 1040x Enter the smaller of line 10 or line 11 13. Download irs form 1040x     14. Download irs form 1040x Enter one-half of line 13 14. Download irs form 1040x     15. Download irs form 1040x Enter the smaller of line 2 or line 14 15. Download irs form 1040x     16. Download irs form 1040x Multiply line 12 by 85% (. Download irs form 1040x 85). Download irs form 1040x If line 12 is zero, enter -0- 16. Download irs form 1040x     17. Download irs form 1040x Add lines 15 and 16 17. Download irs form 1040x     18. Download irs form 1040x Multiply line 1 by 85% (. Download irs form 1040x 85) 18. Download irs form 1040x     19. Download irs form 1040x Refigured taxable benefits. Download irs form 1040x Enter the smaller of line 17 or line 18 19. Download irs form 1040x     20. Download irs form 1040x Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Download irs form 1040x     21. Download irs form 1040x Additional taxable benefits. Download irs form 1040x Subtract line 20 from line 19. Download irs form 1040x Also enter this amount on Worksheet 4, line 20 21. Download irs form 1040x -0-     Do not file an amended return for this earlier year. Download irs form 1040x Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Download irs form 1040x   Jane Jackson's Filled-in Worksheet 4. Download irs form 1040x 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. Download irs form 1040x 1. Download irs form 1040x 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. Download irs form 1040x $9,000         Note. Download irs form 1040x If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Download irs form 1040x Otherwise, go on to line 2. Download irs form 1040x           2. Download irs form 1040x Enter one-half of line 1 2. Download irs form 1040x 4,500   3. Download irs form 1040x Enter the amount from Worksheet 1, line 3 3. Download irs form 1040x 25,500   4. Download irs form 1040x Enter the amount from Worksheet 1, line 4 4. Download irs form 1040x -0-   5. Download irs form 1040x Enter the amount from Worksheet 1, line 5 5. Download irs form 1040x -0-   6. Download irs form 1040x Combine lines 2, 3, 4, and 5 6. Download irs form 1040x 30,000   7. Download irs form 1040x Enter the amount from Worksheet 1, line 7 7. Download irs form 1040x -0-   8. Download irs form 1040x Subtract line 7 from line 6 8. Download irs form 1040x 30,000   9. Download irs form 1040x Enter the amount from Worksheet 1, line 9. Download irs form 1040x 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% (. Download irs form 1040x 85) and enter the result on line 17. Download irs form 1040x Then, go to line 18 9. Download irs form 1040x 25,000   10. Download irs form 1040x Is the amount on line 8 more than the amount on line 9? No. Download irs form 1040x Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Download irs form 1040x  Yes. Download irs form 1040x Subtract line 9 from line 8 10. Download irs form 1040x 5,000   11. Download irs form 1040x Enter the amount from Worksheet 1, line 11 11. Download irs form 1040x 9,000   12. Download irs form 1040x Subtract line 11 from line 10. Download irs form 1040x If zero or less, enter -0- 12. Download irs form 1040x -0-   13. Download irs form 1040x Enter the smaller of line 10 or line 11 13. Download irs form 1040x 5,000   14. Download irs form 1040x Enter one-half of line 13 14. Download irs form 1040x 2,500   15. Download irs form 1040x Enter the smaller of line 2 or line 14 15. Download irs form 1040x 2,500   16. Download irs form 1040x Multiply line 12 by 85% (. Download irs form 1040x 85). Download irs form 1040x If line 12 is zero, enter -0- 16. Download irs form 1040x -0-   17. Download irs form 1040x Add lines 15 and 16 17. Download irs form 1040x 2,500   18. Download irs form 1040x Multiply line 1 by 85% (. Download irs form 1040x 85) 18. Download irs form 1040x 7,650   19. Download irs form 1040x Enter the smaller of line 17 or line 18 19. Download irs form 1040x 2,500   20. Download irs form 1040x 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. Download irs form 1040x -0-   21. Download irs form 1040x Taxable benefits under lump-sum election method. Download irs form 1040x Add lines 19 and 20 21. Download irs form 1040x $2,500   Next. Download irs form 1040x Is line 21 above smaller than Worksheet 1, line 19? No. Download irs form 1040x Do not use this method to figure your taxable benefits. Download irs form 1040x Follow the instructions on Worksheet 1 to report your benefits. Download irs form 1040x  Yes. Download irs form 1040x You can elect to report your taxable benefits under this method. Download irs form 1040x To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Download irs form 1040x If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Download irs form 1040x Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Download irs form 1040x Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Download irs form 1040x 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. Download irs form 1040x   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Download irs form 1040x Disability payments. Download irs form 1040x   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. Download irs form 1040x 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. Download irs form 1040x If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Download irs form 1040x 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. Download irs form 1040x Legal expenses. Download irs form 1040x   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. Download irs form 1040x   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Download irs form 1040x 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. Download irs form 1040x 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. Download irs form 1040x Do not use Worksheet 1 in this case. Download irs form 1040x 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. Download irs form 1040x If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Download irs form 1040x Joint return. Download irs form 1040x   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. Download irs form 1040x You do this to get your net benefits when figuring if your combined benefits are taxable. Download irs form 1040x Example. Download irs form 1040x John and Mary file a joint return for 2013. Download irs form 1040x John received Form SSA-1099 showing $3,000 in box 5. Download irs form 1040x Mary also received Form SSA-1099 and the amount in box 5 was ($500). Download irs form 1040x 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. Download irs form 1040x Repayment of benefits received in an earlier year. Download irs form 1040x   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. Download irs form 1040x Deduction $3,000 or less. Download irs form 1040x   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. Download irs form 1040x Claim it on Schedule A (Form 1040), line 23. Download irs form 1040x Deduction more than $3,000. Download irs form 1040x   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. Download irs form 1040x Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Download irs form 1040x 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. Download irs form 1040x Then refigure the tax for that year. Download irs form 1040x Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Download irs form 1040x Subtract the result in (c) from the result in (a). Download irs form 1040x   Compare the tax figured in methods (1) and (2). Download irs form 1040x Your tax for 2013 is the smaller of the two amounts. Download irs form 1040x If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Download irs form 1040x If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Download irs form 1040x Check box d and enter “I. Download irs form 1040x R. Download irs form 1040x C. Download irs form 1040x 1341” in the space next to that box. Download irs form 1040x If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Download irs form 1040x 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). Download irs form 1040x Worksheet 1. Download irs form 1040x 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. Download irs form 1040x 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). Download irs form 1040x None of your benefits are taxable for 2013. Download irs form 1040x For more information, see Repayments More Than Gross Benefits . Download irs form 1040x If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Download irs form 1040x S. Download irs form 1040x 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. Download irs form 1040x Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Download irs form 1040x 1. Download irs form 1040x Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Download irs form 1040x Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Download irs form 1040x           2. Download irs form 1040x Enter one-half of line 1 2. Download irs form 1040x       3. Download irs form 1040x 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. Download irs form 1040x       4. Download irs form 1040x Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Download irs form 1040x       5. Download irs form 1040x 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. Download irs form 1040x       6. Download irs form 1040x Combine lines 2, 3, 4, and 5 6. Download irs form 1040x       7. Download irs form 1040x 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. Download irs form 1040x  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Download irs form 1040x       8. Download irs form 1040x Is the amount on line 7 less than the amount on line 6?             No. Download irs form 1040x None of your social security benefits are taxable. Download irs form 1040x Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Download irs form 1040x             Yes. Download irs form 1040x Subtract line 7 from line 6 8. Download irs form 1040x       9. Download irs form 1040x 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. Download irs form 1040x         Note. Download irs form 1040x 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% (. Download irs form 1040x 85) and enter the result on line 17. Download irs form 1040x Then go to line 18. Download irs form 1040x         10. Download irs form 1040x Is the amount on line 9 less than the amount on line 8?             No. Download irs form 1040x None of your benefits are taxable. Download irs form 1040x Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Download irs form 1040x 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. Download irs form 1040x             Yes. Download irs form 1040x Subtract line 9 from line 8 10. Download irs form 1040x       11. Download irs form 1040x 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. Download irs form 1040x       12. Download irs form 1040x Subtract line 11 from line 10. Download irs form 1040x If zero or less, enter -0- 12. Download irs form 1040x       13. Download irs form 1040x Enter the smaller of line 10 or line 11 13. Download irs form 1040x       14. Download irs form 1040x Enter one-half of line 13 14. Download irs form 1040x       15. Download irs form 1040x Enter the smaller of line 2 or line 14 15. Download irs form 1040x       16. Download irs form 1040x Multiply line 12 by 85% (. Download irs form 1040x 85). Download irs form 1040x If line 12 is zero, enter -0- 16. Download irs form 1040x       17. Download irs form 1040x Add lines 15 and 16 17. Download irs form 1040x       18. Download irs form 1040x Multiply line 1 by 85% (. Download irs form 1040x 85) 18. Download irs form 1040x       19. Download irs form 1040x Taxable benefits. Download irs form 1040x Enter the smaller of line 17 or line 18. Download irs form 1040x Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Download irs form 1040x         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. Download irs form 1040x         Worksheet 2. Download irs form 1040x Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Download irs form 1040x 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. Download irs form 1040x             Note. Download irs form 1040x If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Download irs form 1040x Otherwise, go on to line 2. Download irs form 1040x             2. Download irs form 1040x Enter one-half of line 1 2. Download irs form 1040x     3. Download irs form 1040x Enter your adjusted gross income for the earlier year 3. Download irs form 1040x     4. Download irs form 1040x Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Download irs form 1040x S. Download irs form 1040x 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. Download irs form 1040x     5. Download irs form 1040x Enter any tax-exempt interest received in the earlier year 5. Download irs form 1040x     6. Download irs form 1040x Add lines 2 through 5 6. Download irs form 1040x     7. Download irs form 1040x Enter your taxable benefits for the earlier year that you previously reported 7. Download irs form 1040x     8. Download irs form 1040x Subtract line 7 from line 6 8. Download irs form 1040x     9. Download irs form 1040x 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. Download irs form 1040x       Note. Download irs form 1040x 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% (. Download irs form 1040x 85) and enter the result on line 17. Download irs form 1040x Then go to line 18. Download irs form 1040x         10. Download irs form 1040x Is the amount on line 8 more than the amount on line 9?       No. Download irs form 1040x Skip lines 10 through 20 and enter -0- on line 21. Download irs form 1040x       Yes. Download irs form 1040x Subtract line 9 from line 8 10. Download irs form 1040x     11. Download irs form 1040x 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. Download irs form 1040x     12. Download irs form 1040x Subtract line 11 from line 10. Download irs form 1040x If zero or less, enter -0- 12. Download irs form 1040x     13. Download irs form 1040x Enter the smaller of line 10 or line 11 13. Download irs form 1040x     14. Download irs form 1040x Enter one-half of line 13 14. Download irs form 1040x     15. Download irs form 1040x Enter the smaller of line 2 or line 14 15. Download irs form 1040x     16. Download irs form 1040x Multiply line 12 by 85% (. Download irs form 1040x 85). Download irs form 1040x If line 12 is zero, enter -0- 16. Download irs form 1040x     17. Download irs form 1040x Add lines 15 and 16 17. Download irs form 1040x     18. Download irs form 1040x Multiply line 1 by 85% (. Download irs form 1040x 85) 18. Download irs form 1040x     19. Download irs form 1040x Refigured taxable benefits. Download irs form 1040x Enter the smaller of line 17 or line 18 19. Download irs form 1040x     20. Download irs form 1040x Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Download irs form 1040x     21. Download irs form 1040x Additional taxable benefits. Download irs form 1040x Subtract line 20 from line 19. Download irs form 1040x Also enter this amount on Worksheet 4, line 20 21. Download irs form 1040x       Do not file an amended return for this earlier year. Download irs form 1040x Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Download irs form 1040x   Worksheet 3. Download irs form 1040x Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Download irs form 1040x 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. Download irs form 1040x           Note. Download irs form 1040x If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Download irs form 1040x Otherwise, go on to line 2. Download irs form 1040x           2. Download irs form 1040x Enter one-half of line 1 2. Download irs form 1040x     3. Download irs form 1040x Enter your adjusted gross income for the earlier year 3. Download irs form 1040x     4. Download irs form 1040x Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Download irs form 1040x S. Download irs form 1040x 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. Download irs form 1040x     5. Download irs form 1040x Enter any tax-exempt interest received in the earlier year 5. Download irs form 1040x     6. Download irs form 1040x Add lines 2 through 5 6. Download irs form 1040x     7. Download irs form 1040x Enter your taxable benefits for the earlier year that you previously reported 7. Download irs form 1040x     8. Download irs form 1040x Subtract line 7 from line 6 8. Download irs form 1040x     9. Download irs form 1040x 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. Download irs form 1040x     10. Download irs form 1040x Is the amount on line 8 more than the amount on line 9? No. Download irs form 1040x Skip lines 10 through 13 and enter -0- on line 14. Download irs form 1040x  Yes. Download irs form 1040x Subtract line 9 from line 8. Download irs form 1040x 10. Download irs form 1040x     11. Download irs form 1040x Enter one-half of line 10 11. Download irs form 1040x     12. Download irs form 1040x Refigured taxable benefits. Download irs form 1040x Enter the smaller of line 2 or line 11 12. Download irs form 1040x     13. Download irs form 1040x Enter your taxable benefits for the earlier year (or as refigured due to a previous
Español

The Download Irs Form 1040x

Download irs form 1040x Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. Download irs form 1040x Equitable relief. Download irs form 1040x Earned income. Download irs form 1040x Trade or business income. Download irs form 1040x Partnership income or loss. Download irs form 1040x Separate property income. Download irs form 1040x Social security benefits. Download irs form 1040x Other income. Download irs form 1040x End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. Download irs form 1040x If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. Download irs form 1040x You have only one domicile even if you have more than one home. Download irs form 1040x Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Download irs form 1040x The question of your domicile is mainly a matter of your intention as indicated by your actions. Download irs form 1040x You must be able to show that you intend a given place or state to be your permanent home. Download irs form 1040x If you move into or out of a community property state during the year, you may or may not have community income. Download irs form 1040x Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. Download irs form 1040x Amount of time spent. Download irs form 1040x    The amount of time spent in one place does not always explain the difference between home and domicile. Download irs form 1040x A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Download irs form 1040x Your intent is the determining factor in proving where you have your domicile. Download irs form 1040x    Note. Download irs form 1040x When this publication refers to where you live, it means your domicile. Download irs form 1040x Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. Download irs form 1040x Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. Download irs form 1040x You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Download irs form 1040x Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. Download irs form 1040x The following is a summary of the general rules. Download irs form 1040x These rules are also shown in Table 1. Download irs form 1040x Community property. Download irs form 1040x    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Download irs form 1040x That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Download irs form 1040x That cannot be identified as separate property. Download irs form 1040x Community income. Download irs form 1040x    Generally, community income is income from: Community property. Download irs form 1040x Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Download irs form 1040x Real estate that is treated as community property under the laws of the state where the property is located. Download irs form 1040x Note Separate property. Download irs form 1040x    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Download irs form 1040x Money earned while domiciled in a noncommunity property state. Download irs form 1040x Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). Download irs form 1040x Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). Download irs form 1040x Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. Download irs form 1040x The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Download irs form 1040x Separate income. Download irs form 1040x    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Download irs form 1040x    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Download irs form 1040x Table 1. Download irs form 1040x General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Download irs form 1040x (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Download irs form 1040x ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Download irs form 1040x That cannot be identified as separate property. Download irs form 1040x Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Download irs form 1040x Money earned while domiciled in a noncommunity property state. Download irs form 1040x Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Download irs form 1040x Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Download irs form 1040x Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. Download irs form 1040x The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Download irs form 1040x Community income 1,2,3 is income from: Community property. Download irs form 1040x Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Download irs form 1040x Real estate that is treated as community property under the laws of the state where the property is located. Download irs form 1040x Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Download irs form 1040x 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Download irs form 1040x 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Download irs form 1040x In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Download irs form 1040x In other states, it is separate income. Download irs form 1040x 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Download irs form 1040x See Community Property Laws Disregarded , later. Download irs form 1040x Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. Download irs form 1040x Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Download irs form 1040x See Community Property Laws Disregarded, later. Download irs form 1040x Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Download irs form 1040x In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Download irs form 1040x In other states, it is separate income. Download irs form 1040x Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. Download irs form 1040x Wages, earnings, and profits. Download irs form 1040x    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. Download irs form 1040x Dividends, interest, and rents. Download irs form 1040x    Dividends, interest, and rents from community property are community income and must be evenly split. Download irs form 1040x Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Download irs form 1040x Example. Download irs form 1040x If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. Download irs form 1040x You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. Download irs form 1040x Attach your Form 8958 to your Form 1040. Download irs form 1040x Alimony received. Download irs form 1040x    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. Download irs form 1040x This is so because the payee spouse is already required to report half of the community income. Download irs form 1040x See also Alimony paid , later. Download irs form 1040x Gains and losses. Download irs form 1040x    Gains and losses are classified as separate or community depending on how the property is held. Download irs form 1040x For example, a loss on separate property, such as stock held separately, is a separate loss. Download irs form 1040x On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. Download irs form 1040x See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Download irs form 1040x See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Download irs form 1040x Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Download irs form 1040x    There are several kinds of individual retirement arrangements (IRAs). Download irs form 1040x They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Download irs form 1040x IRAs and ESAs by law are deemed to be separate property. Download irs form 1040x Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Download irs form 1040x These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Download irs form 1040x That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Download irs form 1040x Pensions. Download irs form 1040x    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. Download irs form 1040x See the example under Civil service retirement , later. Download irs form 1040x These rules may vary between states. Download irs form 1040x Check your state law. Download irs form 1040x Lump-sum distributions. Download irs form 1040x    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. Download irs form 1040x For the 10-year tax option, you must disregard community property laws. Download irs form 1040x For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Download irs form 1040x Civil service retirement. Download irs form 1040x    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Download irs form 1040x   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. Download irs form 1040x Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. Download irs form 1040x   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Download irs form 1040x The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. Download irs form 1040x Example. Download irs form 1040x Henry Wright retired this year after 30 years of civil service. Download irs form 1040x He and his wife were domiciled in a community property state during the past 15 years. Download irs form 1040x Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. Download irs form 1040x If Mr. Download irs form 1040x Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. Download irs form 1040x Military retirement pay. Download irs form 1040x    State community property laws apply to military retirement pay. Download irs form 1040x Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. Download irs form 1040x For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Download irs form 1040x   Active military pay earned while married and domiciled in a community property state is also community income. Download irs form 1040x This income is considered to be received half by the member of the Armed Forces and half by the spouse. Download irs form 1040x Partnership income. Download irs form 1040x    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. Download irs form 1040x If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. Download irs form 1040x Tax-exempt income. Download irs form 1040x    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Download irs form 1040x For example, under certain circumstances, income earned outside the United States is tax exempt. Download irs form 1040x If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. Download irs form 1040x Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Download irs form 1040x Income from separate property. Download irs form 1040x    In some states, income from separate property is separate income. Download irs form 1040x These states include Arizona, California, Nevada, New Mexico, and Washington. Download irs form 1040x Other states characterize income from separate property as community income. Download irs form 1040x These states include Idaho, Louisiana, Texas, and Wisconsin. Download irs form 1040x Exemptions When you file separate returns, you must claim your own exemption amount for that year. Download irs form 1040x (See your tax return instructions. Download irs form 1040x ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Download irs form 1040x When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. Download irs form 1040x Example. Download irs form 1040x Ron and Diane White have three dependent children and live in Nevada. Download irs form 1040x If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Download irs form 1040x Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. Download irs form 1040x They cannot each claim half of the total exemption amount for their three children. Download irs form 1040x Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Download irs form 1040x Business and investment expenses. Download irs form 1040x    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). Download irs form 1040x Each of you is entitled to deduct one-half of the expenses on your separate returns. Download irs form 1040x Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. Download irs form 1040x    Other limits may also apply to business and investment expenses. Download irs form 1040x For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Download irs form 1040x Alimony paid. Download irs form 1040x    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Download irs form 1040x They are deductible as alimony only to the extent they are more than that spouse's part of community income. Download irs form 1040x Example. Download irs form 1040x You live in a community property state. Download irs form 1040x You are separated but the special rules explained later under Spouses living apart all year do not apply. Download irs form 1040x Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Download irs form 1040x Your spouse receives no other community income. Download irs form 1040x Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Download irs form 1040x On your separate returns, each of you must report $10,000 of the total community income. Download irs form 1040x In addition, your spouse must report $2,000 as alimony received. Download irs form 1040x You can deduct $2,000 as alimony paid. Download irs form 1040x IRA deduction. Download irs form 1040x    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Download irs form 1040x The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Download irs form 1040x Personal expenses. Download irs form 1040x   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Download irs form 1040x If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Download irs form 1040x Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. Download irs form 1040x Child tax credit. Download irs form 1040x    You may be entitled to a child tax credit for each of your qualifying children. Download irs form 1040x You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Download irs form 1040x See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Download irs form 1040x Limit on credit. Download irs form 1040x    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Download irs form 1040x The amount at which the limitation (phaseout) begins depends on your filing status. Download irs form 1040x Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Download irs form 1040x See your tax return instructions for more information. Download irs form 1040x Self-employment tax. Download irs form 1040x    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. Download irs form 1040x The following rules only apply to persons married for federal tax purposes. Download irs form 1040x Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Download irs form 1040x Sole proprietorship. Download irs form 1040x    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. Download irs form 1040x Partnerships. Download irs form 1040x    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. Download irs form 1040x If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Download irs form 1040x Federal income tax withheld. Download irs form 1040x    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Download irs form 1040x If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. Download irs form 1040x Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Download irs form 1040x Estimated tax payments. Download irs form 1040x    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Download irs form 1040x These rules are explained in Publication 505. Download irs form 1040x   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. Download irs form 1040x   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Download irs form 1040x   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. Download irs form 1040x   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. Download irs form 1040x   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Download irs form 1040x Earned income credit. Download irs form 1040x    You may be entitled to an earned income credit (EIC). Download irs form 1040x You cannot claim this credit if your filing status is married filing separately. Download irs form 1040x   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. Download irs form 1040x That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Download irs form 1040x Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Download irs form 1040x The same rule applies to registered domestic partners. Download irs form 1040x    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Download irs form 1040x Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. Download irs form 1040x   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Download irs form 1040x Overpayments. Download irs form 1040x    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Download irs form 1040x If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. Download irs form 1040x If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. Download irs form 1040x The portion allocated to the other spouse can be refunded. Download irs form 1040x Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Download irs form 1040x These rules do not apply to registered domestic partners. Download irs form 1040x Certain community income not treated as community income by one spouse. Download irs form 1040x    Community property laws may not apply to an item of community income that you received but did not treat as community income. Download irs form 1040x You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). Download irs form 1040x Relief from liability arising from community property law. Download irs form 1040x    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Download irs form 1040x You did not file a joint return for the tax year. Download irs form 1040x You did not include an item of community income in gross income. Download irs form 1040x The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Download irs form 1040x Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Download irs form 1040x Your spouse's (or former spouse's) distributive share of partnership income. Download irs form 1040x Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Download irs form 1040x Use the appropriate community property law to determine what is separate property. Download irs form 1040x Any other income that belongs to your spouse (or former spouse) under community property law. Download irs form 1040x You establish that you did not know of, and had no reason to know of, that community income. Download irs form 1040x Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Download irs form 1040x Requesting relief. Download irs form 1040x    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. Download irs form 1040x Equitable relief. Download irs form 1040x    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. Download irs form 1040x To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Download irs form 1040x Also see Publication 971. Download irs form 1040x Spousal agreements. Download irs form 1040x    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Download irs form 1040x Check your state law to determine how it affects you. Download irs form 1040x Nonresident alien spouse. Download irs form 1040x    If you are a U. Download irs form 1040x S. Download irs form 1040x citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Download irs form 1040x S. Download irs form 1040x resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Download irs form 1040x You must file a joint return for the year you make the choice. Download irs form 1040x You can file separate returns in later years. Download irs form 1040x For details on making this choice, see Publication 519, U. Download irs form 1040x S. Download irs form 1040x Tax Guide for Aliens. Download irs form 1040x   If you are a U. Download irs form 1040x S. Download irs form 1040x citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Download irs form 1040x S. Download irs form 1040x resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Download irs form 1040x However, you do not have to meet the four conditions discussed there. Download irs form 1040x Spouses living apart all year. Download irs form 1040x    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Download irs form 1040x You must meet all the following conditions for these special rules to apply. Download irs form 1040x You and your spouse lived apart all year. Download irs form 1040x You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Download irs form 1040x You and/or your spouse had earned income for the calendar year that is community income. Download irs form 1040x You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. Download irs form 1040x Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Download irs form 1040x If all these conditions are met, you and your spouse must report your community income as discussed next. Download irs form 1040x See also Certain community income not treated as community income by one spouse , earlier. Download irs form 1040x Earned income. Download irs form 1040x    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. Download irs form 1040x Earned income is wages, salaries, professional fees, and other pay for personal services. Download irs form 1040x   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. Download irs form 1040x Trade or business income. Download irs form 1040x    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. Download irs form 1040x Partnership income or loss. Download irs form 1040x    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. Download irs form 1040x Separate property income. Download irs form 1040x    Treat income from the separate property of one spouse as the income of that spouse. Download irs form 1040x Social security benefits. Download irs form 1040x    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Download irs form 1040x Other income. Download irs form 1040x    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Download irs form 1040x Example. Download irs form 1040x George and Sharon were married throughout the year but did not live together at any time during the year. Download irs form 1040x Both domiciles were in a community property state. Download irs form 1040x They did not file a joint return or transfer any of their earned income between themselves. Download irs form 1040x During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. Download irs form 1040x (Some states treat income from separate property as separate income—check your state law. Download irs form 1040x ) Sharon did not take part in George's consulting business. Download irs form 1040x Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Download irs form 1040x But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. Download irs form 1040x They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Download irs form 1040x George reports $26,500 and Sharon reports $34,500. Download irs form 1040x Other separated spouses. Download irs form 1040x    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. Download irs form 1040x In some states, income earned after separation but before a decree of divorce continues to be community income. Download irs form 1040x In other states, it is separate income. Download irs form 1040x End of the Community The marital community may end in several ways. Download irs form 1040x When the marital community ends, the community assets (money and property) are divided between the spouses. Download irs form 1040x Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Download irs form 1040x Death of spouse. Download irs form 1040x    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. Download irs form 1040x For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). Download irs form 1040x Example. Download irs form 1040x Bob and Ann owned community property that had a basis of $80,000. Download irs form 1040x When Bob died, his and Ann's community property had an FMV of $100,000. Download irs form 1040x One-half of the FMV of their community interest was includible in Bob's estate. Download irs form 1040x The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Download irs form 1040x The basis of the other half to Bob's heirs is also $50,000. Download irs form 1040x   For more information about the basis of assets, see Publication 551, Basis of Assets. Download irs form 1040x    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. Download irs form 1040x See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Download irs form 1040x Divorce or separation. Download irs form 1040x    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. Download irs form 1040x For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Download irs form 1040x For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Download irs form 1040x   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Download irs form 1040x However, see Spouses living apart all year , earlier. Download irs form 1040x Any income received after the community ends is separate income. Download irs form 1040x This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Download irs form 1040x   An absolute decree of divorce or annulment ends the marital community in all community property states. Download irs form 1040x A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. Download irs form 1040x ” However, you should check your state law for exceptions. Download irs form 1040x   A decree of legal separation or of separate maintenance may or may not end the marital community. Download irs form 1040x The court issuing the decree may terminate the marital community and divide the property between the spouses. Download irs form 1040x   A separation agreement may divide the community property between you and your spouse. Download irs form 1040x It may provide that this property, along with future earnings and property acquired, will be separate property. Download irs form 1040x This agreement may end the community. Download irs form 1040x   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Download irs form 1040x Check your state law. Download irs form 1040x   If you are a registered domestic partner, you should check your state law to determine when the community ends. Download irs form 1040x Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. Download irs form 1040x Those spouses must report their community income as explained in that discussion. Download irs form 1040x Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Download irs form 1040x But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Download irs form 1040x This discussion concerning joint versus separate returns does not apply to registered domestic partners. Download irs form 1040x The following rules apply if your filing status is married filing separately. Download irs form 1040x You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Download irs form 1040x You cannot take the credit for child and dependent care expenses in most instances. Download irs form 1040x You cannot take the earned income credit. Download irs form 1040x You cannot exclude any interest income from qualified U. Download irs form 1040x S. Download irs form 1040x savings bonds that you used for higher education expenses. Download irs form 1040x You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Download irs form 1040x You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. Download irs form 1040x You cannot deduct interest paid on a qualified student loan. Download irs form 1040x You cannot take the education credits. Download irs form 1040x You may have a smaller child tax credit than you would on a joint return. Download irs form 1040x You cannot take the exclusion or credit for adoption expenses in most instances. Download irs form 1040x Figure your tax both on a joint return and on separate returns under the community property laws of your state. Download irs form 1040x You can then compare the tax figured under both methods and use the one that results in less tax. Download irs form 1040x Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. Download irs form 1040x Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Download irs form 1040x On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. Download irs form 1040x ). Download irs form 1040x The same reporting rule applies to registered domestic partners. Download irs form 1040x For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. Download irs form 1040x Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. Download irs form 1040x Form 8958 is used for married spouses in community property states who choose to file married filing separately. Download irs form 1040x Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Download irs form 1040x A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Download irs form 1040x Extension of time to file. Download irs form 1040x    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. Download irs form 1040x If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. Download irs form 1040x How To Get Tax Help 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. Download irs form 1040x Free help with your tax return. Download irs form 1040x    You can get free help preparing your return nationwide from IRS-certified volunteers. Download irs form 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Download irs form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Download irs form 1040x 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. Download irs form 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Download irs form 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Download irs form 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Download irs form 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Download irs form 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Download irs form 1040x aarp. Download irs form 1040x org/money/taxaide or call 1-888-227-7669. Download irs form 1040x For more information on these programs, go to IRS. Download irs form 1040x gov and enter “VITA” in the search box. Download irs form 1040x Internet. Download irs form 1040x    IRS. Download irs form 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Download irs form 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Download irs form 1040x 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. Download irs form 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Download irs form 1040x gov or download the IRS2Go app and select the Refund Status option. Download irs form 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Download irs form 1040x 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. Download irs form 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Download irs form 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Download irs form 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Download irs form 1040x No need to wait on the phone or stand in line. Download irs form 1040x 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. Download irs form 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Download irs form 1040x New subject areas are added on a regular basis. Download irs form 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Download irs form 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Download irs form 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Download irs form 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Download irs form 1040x 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. Download irs form 1040x 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. Download irs form 1040x You can also ask the IRS to mail a return or an account transcript to you. Download irs form 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Download irs form 1040x gov or by calling 1-800-908-9946. Download irs form 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Download irs form 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Download irs form 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Download irs form 1040x 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. Download irs form 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Download irs form 1040x gov and enter Where's My Amended Return? in the search box. Download irs form 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Download irs form 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Download irs form 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Download irs form 1040x gov. Download irs form 1040x Select the Payment tab on the front page of IRS. Download irs form 1040x gov for more information. Download irs form 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Download irs form 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Download irs form 1040x gov. Download irs form 1040x 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. Download irs form 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Download irs form 1040x gov. Download irs form 1040x Request an Electronic Filing PIN by going to IRS. Download irs form 1040x gov and entering Electronic Filing PIN in the search box. Download irs form 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Download irs form 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Download irs form 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Download irs form 1040x An employee can answer questions about your tax account or help you set up a payment plan. Download irs form 1040x Before you visit, check the Office Locator on IRS. Download irs form 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Download irs form 1040x If you have a special need, such as a disability, you can request an appointment. Download irs form 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Download irs form 1040x Apply for an Employer Identification Number (EIN). Download irs form 1040x Go to IRS. Download irs form 1040x gov and enter Apply for an EIN in the search box. Download irs form 1040x Read the Internal Revenue Code, regulations, or other official guidance. Download irs form 1040x Read Internal Revenue Bulletins. Download irs form 1040x Sign up to receive local and national tax news and more by email. Download irs form 1040x Just click on “subscriptions” above the search box on IRS. Download irs form 1040x gov and choose from a variety of options. Download irs form 1040x    Phone. Download irs form 1040x You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Download irs form 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Download irs form 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Download irs form 1040x gov, or download the IRS2Go app. Download irs form 1040x 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. Download irs form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Download irs form 1040x Most VITA and TCE sites offer free electronic filing. Download irs form 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Download irs form 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Download irs form 1040x 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. Download irs form 1040x 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. Download irs form 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Download irs form 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Download irs form 1040x 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. Download irs form 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Download irs form 1040x Note, the above information is for our automated hotline. Download irs form 1040x 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. Download irs form 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Download irs form 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Download irs form 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Download irs form 1040x 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). Download irs form 1040x You should receive your order within 10 business days. Download irs form 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Download irs form 1040x 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. Download irs form 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Download irs form 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Download irs form 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Download irs form 1040x    Walk-in. Download irs form 1040x You can find a selection of forms, publications and services — in-person. Download irs form 1040x Products. Download irs form 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Download irs form 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Download irs form 1040x Services. Download irs form 1040x You can walk in to your local TAC for face-to-face tax help. Download irs form 1040x An employee can answer questions about your tax account or help you set up a payment plan. Download irs form 1040x Before visiting, use the Office Locator tool on IRS. Download irs form 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Download irs form 1040x    Mail. Download irs form 1040x You can send your order for forms, instructions, and publications to the address below. Download irs form 1040x You should receive a response within 10 business days after your request is received. Download irs form 1040x Internal Revenue Service 1201 N. Download irs form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Download irs form 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Download irs form 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Download irs form 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Download irs form 1040x 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. Download irs form 1040x You face (or your business is facing) an immediate threat of adverse action. Download irs form 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Download irs form 1040x   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. Download irs form 1040x Here's why we can help: TAS is an independent organization within the IRS. Download irs form 1040x Our advocates know how to work with the IRS. Download irs form 1040x Our services are free and tailored to meet your needs. Download irs form 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Download irs form 1040x   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 www. Download irs form 1040x irs. Download irs form 1040x gov/advocate, or call us toll-free at 1-877-777-4778. Download irs form 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Download irs form 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Download irs form 1040x irs. Download irs form 1040x gov/sams. Download irs form 1040x 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. Download irs form 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Download irs form 1040x Visit www. Download irs form 1040x irs. Download irs form 1040x gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Download irs form 1040x Prev  Up  Next   Home   More Online Publications