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E File State Taxes

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E File State Taxes

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

E file state taxes 9. E file state taxes   Obligations Not in Registered Form Tax is imposed on any person who issues a registration-required obligation not in registered form. E file state taxes The tax is: 1% of the principal of the obligation, multiplied by The number of calendar years (or portions of calendar years) during the period starting on the date the obligation was issued and ending on the date it matures. E file state taxes A registration-required obligation is any obligation other than one that meets any of the following conditions. E file state taxes It is issued by a natural person. E file state taxes It is not of a type offered to the public. E file state taxes It has a maturity (at issue) of not more than 1 year. E file state taxes It can only be issued to a foreign person. E file state taxes For item (4), if the obligation is not in registered form, the interest on the obligation must be payable only outside the United States and its possessions. E file state taxes Also, the obligation must state on its face that any U. E file state taxes S. E file state taxes person who holds it shall be subject to limits under the U. E file state taxes S. E file state taxes income tax laws. E file state taxes Prev  Up  Next   Home   More Online Publications