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Form 1040x 2012

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Form 1040x 2012

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

Topic 203 - Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation Debts

The Department of Treasury's Bureau of Fiscal Service (BFS), which issues IRS tax refunds, has been authorized by Congress to conduct the Treasury Offset Program (TOP). Through this program, your refund or overpayment may be reduced by BFS and offset to pay:

  • Past-due child support;
  • Federal agency non-tax debts;
  • State income tax obligations; or
  • Certain unemployment compensation debts owed to a state. (Generally, these are debts for (1) compensation that was paid due to fraud, or (2) for contributions owing to a state fund that were not paid due to fraud).

You can contact the agency with which you have a debt to determine if your debt was submitted for a tax refund offset. You may call BFS' TOP call center at the number below for an agency address and phone number. If your debt was submitted for offset, BFS will take as much of your refund as is needed to pay off the debt and send it to the agency you owe. Any portion of your refund remaining after offset will be issued in a check to you or direct deposited for you.

BFS will send you a notice if an offset occurs. The notice will reflect the original refund amount, your offset amount, the agency receiving the payment, and the address and telephone number of the agency. BFS will notify the IRS of the amount taken from your refund. Contact the agency shown on the notice if you believe you do not owe the debt, or if you are disputing the amount taken from your refund. If a notice is not received, contact BFS' TOP call center at 800-304-3107 or TDD 866-297-0517. The available hours are Monday through Friday 7:30 a.m. to 5 p.m. CST. Contact the IRS only if your original refund amount shown on the BFS offset notice differs from the refund amount shown on your tax return.

If you filed a joint return and you are not responsible for the debt, but you are entitled to a portion of the refund, you may request your portion of the refund by filing Form 8379 (PDF), Injured Spouse Allocation. You may file Form 8379 with your original joint tax return ( Form 1040 (PDF), Form 1040A (PDF), or Form 1040EZ (PDF)), with your amended joint tax return ( Form 1040X (PDF)), or by itself after you are notified of an offset. If you file a Form 8379 with your joint return, write "INJURED SPOUSE" in the top left corner of the first page of the joint return. The IRS will process your Form 8379 before an offset occurs. If you file Form 8379 with your original or amended joint tax return, it may take 11 weeks for electronically filed returns or 14 weeks if you file a paper return, to process your return.

If you file Form 8379 by itself, it must show both spouses' social security numbers in the same order as they appeared on your joint income tax return. You, the "injured" spouse, must sign the form. Follow the instructions on Form 8379 carefully and be sure to attach the required forms to avoid delays. Do not attach the previously filed joint tax return to the Form 8379. Send Form 8379 to the Service Center where you filed your original return and allow at least 8 weeks for the IRS to process your Form 8379. The IRS will compute the injured spouse's share of the joint return, and if you lived in a community property state during the tax year, the IRS will divide the joint refund based upon state law. Not all debts are subject to a tax refund offset. To determine if a debt is owed (other than federal tax), and whether an offset will occur, contact BFS' TOP call center at 800-304-3107 (for TTY/TDD help, call 866-297-0517).

Page Last Reviewed or Updated: February 24, 2014

The Form 1040x 2012

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