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Free Filing Of State Taxes

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Free Filing Of State Taxes

Free filing of state taxes 6. Free filing of state taxes   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Free filing of state taxes Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Free filing of state taxes Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Free filing of state taxes S. Free filing of state taxes Tax Treaties See chapter 7 for information about getting these publications. Free filing of state taxes Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Free filing of state taxes See Table 6-1 at the end of this chapter for a list of these countries. Free filing of state taxes Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Free filing of state taxes If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Free filing of state taxes Treaty benefits generally are available to residents of the United States. Free filing of state taxes They generally are not available to U. Free filing of state taxes S. Free filing of state taxes citizens who do not reside in the United States. Free filing of state taxes However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Free filing of state taxes S. Free filing of state taxes citizens residing in the treaty countries. Free filing of state taxes U. Free filing of state taxes S. Free filing of state taxes citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Free filing of state taxes Certification of U. Free filing of state taxes S. Free filing of state taxes residency. Free filing of state taxes   Use Form 8802, Application for United States Residency Certification, to request certification of U. Free filing of state taxes S. Free filing of state taxes residency for purposes of claiming benefits under a tax treaty. Free filing of state taxes Certification can be requested for the current and any prior calendar years. Free filing of state taxes You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Free filing of state taxes Common Benefits Some common tax treaty benefits are explained below. Free filing of state taxes The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Free filing of state taxes Benefits provided by certain treaties are not provided by others. Free filing of state taxes Personal service income. Free filing of state taxes If you are a U. Free filing of state taxes S. Free filing of state taxes resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Free filing of state taxes Professors and teachers. Free filing of state taxes If you are a U. Free filing of state taxes S. Free filing of state taxes resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Free filing of state taxes Students, trainees, and apprentices. Free filing of state taxes If you are a U. Free filing of state taxes S. Free filing of state taxes resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Free filing of state taxes Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Free filing of state taxes Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Free filing of state taxes Pensions and annuities. Free filing of state taxes If you are a U. Free filing of state taxes S. Free filing of state taxes resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Free filing of state taxes Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Free filing of state taxes Investment income. Free filing of state taxes If you are a U. Free filing of state taxes S. Free filing of state taxes resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Free filing of state taxes Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Free filing of state taxes Tax credit provisions. Free filing of state taxes If you are a U. Free filing of state taxes S. Free filing of state taxes resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Free filing of state taxes Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Free filing of state taxes S. Free filing of state taxes tax on the income. Free filing of state taxes Nondiscrimination provisions. Free filing of state taxes Most U. Free filing of state taxes S. Free filing of state taxes tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Free filing of state taxes S. Free filing of state taxes citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Free filing of state taxes Saving clauses. Free filing of state taxes U. Free filing of state taxes S. Free filing of state taxes treaties contain saving clauses that provide that the treaties do not affect the U. Free filing of state taxes S. Free filing of state taxes taxation of its own citizens and residents. Free filing of state taxes As a result, U. Free filing of state taxes S. Free filing of state taxes citizens and residents generally cannot use the treaty to reduce their U. Free filing of state taxes S. Free filing of state taxes tax liability. Free filing of state taxes However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Free filing of state taxes S. Free filing of state taxes citizens or residents. Free filing of state taxes It is important that you examine the applicable saving clause to determine if an exception applies. Free filing of state taxes More information on treaties. Free filing of state taxes   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Free filing of state taxes Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Free filing of state taxes S. Free filing of state taxes ” appears in the treaty exemption discussions in Publication 901. Free filing of state taxes   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Free filing of state taxes Competent Authority Assistance If you are a U. Free filing of state taxes S. Free filing of state taxes citizen or resident alien, you can request assistance from the U. Free filing of state taxes S. Free filing of state taxes competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Free filing of state taxes You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Free filing of state taxes The U. Free filing of state taxes S. Free filing of state taxes competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Free filing of state taxes Effect of request for assistance. Free filing of state taxes   If your request provides a basis for competent authority assistance, the U. Free filing of state taxes S. Free filing of state taxes competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Free filing of state taxes How to make your request. Free filing of state taxes   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Free filing of state taxes You are denied treaty benefits. Free filing of state taxes Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Free filing of state taxes   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Free filing of state taxes Some of the steps you should consider taking include the following. Free filing of state taxes Filing a protective claim for credit or refund of U. Free filing of state taxes S. Free filing of state taxes taxes. Free filing of state taxes Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Free filing of state taxes Avoiding the lapse or termination of your right to appeal any tax determination. Free filing of state taxes Complying with all applicable procedures for invoking competent authority consideration. Free filing of state taxes Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Free filing of state taxes S. Free filing of state taxes or treaty country tax. Free filing of state taxes Taxpayers can consult with the U. Free filing of state taxes S. Free filing of state taxes competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Free filing of state taxes   The request should contain all essential items of information, including the following items. Free filing of state taxes A reference to the treaty and the treaty provisions on which the request is based. Free filing of state taxes The years and amounts involved in both U. Free filing of state taxes S. Free filing of state taxes dollars and foreign currency. Free filing of state taxes A brief description of the issues for which competent authority assistance is requested. Free filing of state taxes   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Free filing of state taxes Revenue Procedure 2006-54 is available at www. Free filing of state taxes irs. Free filing of state taxes gov/irb/2006-49_IRB/ar13. Free filing of state taxes html. Free filing of state taxes   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Free filing of state taxes S. Free filing of state taxes competent authority assistance under tax treaties. Free filing of state taxes As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Free filing of state taxes    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Free filing of state taxes   In the case of U. Free filing of state taxes S. Free filing of state taxes - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Free filing of state taxes If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Free filing of state taxes Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Free filing of state taxes This table is updated through October 31, 2013. Free filing of state taxes You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Free filing of state taxes You can obtain the text of most U. Free filing of state taxes S. Free filing of state taxes treaties at IRS. Free filing of state taxes gov. Free filing of state taxes You also can request the text of treaties from the Department of Treasury at the following address. Free filing of state taxes Department of Treasury Office of Business and Public Liaison Rm. Free filing of state taxes 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Free filing of state taxes S. Free filing of state taxes Virgin Islands, you can call the IRS at 1-800-829-1040. Free filing of state taxes Table 6–1. Free filing of state taxes List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Free filing of state taxes D. Free filing of state taxes ) Australia TIAS 10773 Dec. Free filing of state taxes 1, 1983 1986-2 C. Free filing of state taxes B. Free filing of state taxes 220 1986-2 C. Free filing of state taxes B. Free filing of state taxes 246 Protocol TIAS Jan. Free filing of state taxes 1, 2004     Austria TIAS Jan. Free filing of state taxes 1, 1999     Bangladesh TIAS Jan. Free filing of state taxes 1, 2007     Barbados TIAS 11090 Jan. Free filing of state taxes 1, 1984 1991-2 C. Free filing of state taxes B. Free filing of state taxes 436 1991-2 C. Free filing of state taxes B. Free filing of state taxes 466 Protocol TIAS Jan. Free filing of state taxes 1, 2005     Belgium TIAS Jan. Free filing of state taxes 1, 2008     Bulgaria TIAS Jan. Free filing of state taxes 1, 2009     Canada2 TIAS 11087 Jan. Free filing of state taxes 1, 1985 1986-2 C. Free filing of state taxes B. Free filing of state taxes 258 1987-2 C. Free filing of state taxes B. Free filing of state taxes 298 Protocol TIAS Jan. Free filing of state taxes 1, 2009     China, People's Republic of TIAS 12065 Jan. Free filing of state taxes 1, 1987 1988-1 C. Free filing of state taxes B. Free filing of state taxes 414 1988-1 C. Free filing of state taxes B. Free filing of state taxes 447 Commonwealth of Independent States3 TIAS 8225 Jan. Free filing of state taxes 1, 1976 1976-2 C. Free filing of state taxes B. Free filing of state taxes 463 1976-2 C. Free filing of state taxes B. Free filing of state taxes 475 Cyprus TIAS 10965 Jan. Free filing of state taxes 1, 1986 1989-2 C. Free filing of state taxes B. Free filing of state taxes 280 1989-2 C. Free filing of state taxes B. Free filing of state taxes 314 Czech Republic TIAS Jan. Free filing of state taxes 1, 1993     Denmark TIAS Jan. Free filing of state taxes 1, 2001     Protocol TIAS Jan. Free filing of state taxes 1, 2008     Egypt TIAS 10149 Jan. Free filing of state taxes 1, 1982 1982-1 C. Free filing of state taxes B. Free filing of state taxes 219 1982-1 C. Free filing of state taxes B. Free filing of state taxes 243 Estonia TIAS Jan. Free filing of state taxes 1, 2000     Finland TIAS 12101 Jan. Free filing of state taxes 1, 1991     Protocol TIAS Jan. Free filing of state taxes 1, 2008     France TIAS Jan. Free filing of state taxes 1, 1996     Protocol TIAS Jan. Free filing of state taxes 1, 2009     Germany TIAS Jan. Free filing of state taxes 1, 1990     Protocol TIAS Jan. Free filing of state taxes 1, 2008     Greece TIAS 2902 Jan. Free filing of state taxes 1, 1953 1958-2 C. Free filing of state taxes B. Free filing of state taxes 1054 T. Free filing of state taxes D. Free filing of state taxes 6109, 1954-2 C. Free filing of state taxes B. Free filing of state taxes 638 Hungary TIAS 9560 Jan. Free filing of state taxes 1, 1980 1980-1 C. Free filing of state taxes B. Free filing of state taxes 333 1980-1 C. Free filing of state taxes B. Free filing of state taxes 354 Iceland TIAS 8151 Jan. Free filing of state taxes 1, 2009     India TIAS Jan. Free filing of state taxes 1, 1991     Indonesia TIAS 11593 Jan. Free filing of state taxes 1, 1990     Ireland TIAS Jan. Free filing of state taxes 1, 1998     Israel TIAS Jan. Free filing of state taxes 1, 1995     Italy TIAS Jan. Free filing of state taxes 1, 2010     Jamaica TIAS 10207 Jan. Free filing of state taxes 1, 1982 1982-1 C. Free filing of state taxes B. Free filing of state taxes 257 1982-1 C. Free filing of state taxes B. Free filing of state taxes 291 Japan TIAS Jan. Free filing of state taxes 1, 2005     Kazakhstan TIAS Jan. Free filing of state taxes 1, 1996     Korea, South TIAS 9506 Jan. Free filing of state taxes 1, 1980 1979-2 C. Free filing of state taxes B. Free filing of state taxes 435 1979-2 C. Free filing of state taxes B. Free filing of state taxes 458 Latvia TIAS Jan. Free filing of state taxes 1, 2000     Lithuania TIAS Jan. Free filing of state taxes 1, 2000     Luxembourg TIAS Jan. Free filing of state taxes 1, 2001     Malta TIAS Jan. Free filing of state taxes 1, 2011     Mexico TIAS Jan. Free filing of state taxes 1,1994     Protocol TIAS Jan. Free filing of state taxes 1, 2004               Table 6–1 (continued). Free filing of state taxes Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Free filing of state taxes D. Free filing of state taxes ) Morocco TIAS 10195 Jan. Free filing of state taxes 1, 1981 1982-2 C. Free filing of state taxes B. Free filing of state taxes 405 1982-2 C. Free filing of state taxes B. Free filing of state taxes 427 Netherlands TIAS Jan. Free filing of state taxes 1, 1994     Protocol TIAS Jan. Free filing of state taxes 1, 2005     New Zealand TIAS 10772 Nov. Free filing of state taxes 2, 1983 1990-2 C. Free filing of state taxes B. Free filing of state taxes 274 1990-2 C. Free filing of state taxes B. Free filing of state taxes 303 Protocol TIAS Jan. Free filing of state taxes 1, 2011     Norway TIAS 7474 Jan. Free filing of state taxes 1, 1971 1973-1 C. Free filing of state taxes B. Free filing of state taxes 669 1973-1 C. Free filing of state taxes B. Free filing of state taxes 693 Protocol TIAS 10205 Jan. Free filing of state taxes 1, 1982 1982-2 C. Free filing of state taxes B. Free filing of state taxes 440 1982-2 C. Free filing of state taxes B. Free filing of state taxes 454 Pakistan TIAS 4232 Jan. Free filing of state taxes 1, 1959 1960-2 C. Free filing of state taxes B. Free filing of state taxes 646 T. Free filing of state taxes D. Free filing of state taxes 6431, 1960-1 C. Free filing of state taxes B. Free filing of state taxes 755 Philippines TIAS 10417 Jan. Free filing of state taxes 1, 1983 1984-2 C. Free filing of state taxes B. Free filing of state taxes 384 1984-2 C. Free filing of state taxes B. Free filing of state taxes 412 Poland TIAS 8486 Jan. Free filing of state taxes 1, 1974 1977-1 C. Free filing of state taxes B. Free filing of state taxes 416 1977-1 C. Free filing of state taxes B. Free filing of state taxes 427 Portugal TIAS Jan. Free filing of state taxes 1, 1996     Romania TIAS 8228 Jan. Free filing of state taxes 1, 1974 1976-2 C. Free filing of state taxes B. Free filing of state taxes 492 1976-2 C. Free filing of state taxes B. Free filing of state taxes 504 Russia TIAS Jan. Free filing of state taxes 1, 1994     Slovak Republic TIAS Jan. Free filing of state taxes 1, 1993     Slovenia TIAS Jan. Free filing of state taxes 1, 2002     South Africa TIAS Jan. Free filing of state taxes 1, 1998     Spain TIAS Jan. Free filing of state taxes 1, 1991     Sri Lanka TIAS Jan. Free filing of state taxes 1, 2004     Sweden TIAS Jan. Free filing of state taxes 1, 1996     Protocol TIAS Jan. Free filing of state taxes 1, 2007     Switzerland TIAS Jan. Free filing of state taxes 1, 1998     Thailand TIAS Jan. Free filing of state taxes 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Free filing of state taxes 1, 1970 1971-2 C. Free filing of state taxes B. Free filing of state taxes 479   Tunisia TIAS Jan. Free filing of state taxes 1, 1990     Turkey TIAS Jan. Free filing of state taxes 1, 1998     Ukraine TIAS Jan. Free filing of state taxes 1, 2001     United Kingdom TIAS Jan. Free filing of state taxes 1, 2004     Venezuela TIAS Jan. Free filing of state taxes 1, 2000      1(TIAS) — Treaties and Other International Act Series. Free filing of state taxes  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Free filing of state taxes 3The U. Free filing of state taxes S. Free filing of state taxes -U. Free filing of state taxes S. Free filing of state taxes S. Free filing of state taxes R. Free filing of state taxes income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Free filing of state taxes Prev  Up  Next   Home   More Online Publications
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The Free Filing Of State Taxes

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