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

Find information for big business and corporations on financial disclosure, philanthropy, preventing fraud, and more.

    The Free Tax Returns

    Free tax returns Index A Actividades Pasivas , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Adopción, hijo de, Hijo adoptivo. Free tax returns Anexos C, Empleado estatutario. Free tax returns , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Free tax returns C-EZ, Empleado estatutario. Free tax returns , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Free tax returns EIC, Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Free tax returns , Anexo EIC SE, Miembro del clero. Free tax returns , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Free tax returns Anualidades, Cálculo del ingreso del trabajo. Free tax returns Asignación básica para el sustento (BAS), Paga militar no tributable. Free tax returns Asignación básica para la vivienda (BAH), Paga militar no tributable. Free tax returns Asistente EITC , ¿Hay Ayuda Disponible en Internet? Ayuda tributaria (see Impuestos, ayuda con) B Beneficios a los veteranos, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de bienestar social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de la jubilación ferroviaria, Ingresos que no se Consideran Ingresos del Trabajo Beneficios del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por desempleo, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por Incapacidad, Beneficios por Incapacidad Beneficios sindicales por huelga, Beneficios sindicales por huelga. Free tax returns Bienes gananciales, Bienes gananciales. Free tax returns , Bienes gananciales. Free tax returns C Casado que presenta una declaración conjunta, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Requisito de Declaración Conjunta Casado, hijo, Hijo casado. Free tax returns Clero, Miembro del clero. Free tax returns Cómo calcular usted mismo el EIC , Cómo Calcular Usted Mismo el EIC Compensación del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Crianza, hijo de, Hijo de crianza. Free tax returns D Denegación del EIC , Capítulo 5 —Denegación del EIC Divorciados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). Free tax returns E Ejemplos detallados, Capítulo 6 —Ejemplos Detallados El IRS le calculará el Crédito (EIC), El IRS le Calculará el Crédito (EIC) Empleado de una iglesia, Empleados de una iglesia. Free tax returns Empleado estatutario, Empleado estatutario. Free tax returns , Empleados estatutarios. Free tax returns Escuela, Definición de escuela. Free tax returns Estado civil Cabeza de familia, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Casado que presenta la declaración por separado, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Estados Unidos, Estados Unidos. Free tax returns , Estados Unidos. Free tax returns Estudiante, Definición de estudiante. Free tax returns Extranjero no residente, Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año F Formularios 1040, ¿Necesito esta Publicación?, Ingreso bruto ajustado (AGI). Free tax returns , Si no tiene un número de Seguro Social (SSN). Free tax returns , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Free tax returns , Beneficios por Incapacidad 1040A, Ingreso bruto ajustado (AGI). Free tax returns , Si no tiene un número de Seguro Social (SSN). Free tax returns , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Free tax returns , Beneficios por Incapacidad 1040EZ, Ingreso bruto ajustado (AGI). Free tax returns , Si no tiene un número de Seguro Social (SSN). Free tax returns , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Free tax returns 1040X, Si no tiene un número de Seguro Social (SSN). Free tax returns , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Free tax returns 2555, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 2555–EZ, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 4029, Formulario 4361 ó 4029 Aprobado 4361, Formulario 4361 ó 4029 Aprobado 4797, ¿Necesito esta Publicación? 4868, Si no tiene un número de Seguro Social (SSN). Free tax returns , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Free tax returns 4868(SP), Si no tiene un número de Seguro Social (SSN). Free tax returns , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Free tax returns 8332, Requisito especial para padres divorciados o separados (o que viven aparte). Free tax returns 8814, ¿Necesito esta Publicación?, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos 8862(SP), Capítulo 5 —Denegación del EIC , Formulario 8862(SP) Fraude, Excepción 2. Free tax returns , ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Fuerzas Armadas, Opción de incluir la paga no tributable por combate. Free tax returns , Paga militar no tributable. Free tax returns , Servicio activo prolongado. Free tax returns H Hijo Hijo adoptivo, Hijo adoptivo. Free tax returns Hijo casado, Hijo casado. Free tax returns Hijo de crianza, Hijo de crianza. Free tax returns Hijo secuestrado, Hijo secuestrado. Free tax returns Nacimiento o fallecimiento de, Nacimiento o fallecimiento de un hijo. Free tax returns Hijo calificado, ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)?, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado, Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Estados Unidos, Requisito de Residencia Hogar, Requisito de Residencia Requisito de Declaración Conjunta, Declaraciones conjuntas. Free tax returns Requisito de Edad, Requisito de Edad Requisito de Parentesco, Requisito de Parentesco Requisito de Residencia, Requisito de Residencia Total y permanentemente incapacitado, Total y permanentemente incapacitado. Free tax returns Hogar Albergues para personas sin hogar, Albergues para personas sin hogar. Free tax returns Estados Unidos, Estados Unidos. Free tax returns Militar, Personal militar destacado fuera de los Estados Unidos. Free tax returns , Personal militar destacado fuera de los Estados Unidos. Free tax returns Hoja de Trabajo 2, Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 I Impuestos, ayuda con, Cómo Obtener Ayuda con los Impuestos Información TTY/TDD , Teléfono. Free tax returns Ingreso del trabajo, Ingresos del Trabajo Empleado estatutario, Ingreso del Trabajo, Empleado estatutario. Free tax returns Trabajo por cuenta propia, Ingreso del Trabajo Ingresos de dividendos, Ingresos que no se Consideran Ingresos del Trabajo Ingresos de inversiones, Qué Hay de Nuevo para el año 2013, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Ingresos netos del trabajo por cuenta propia, Ingresos netos del trabajo por cuenta propia. Free tax returns , Ingresos netos del trabajo por cuenta propia de $400 o más. Free tax returns Ingresos que no se Consideran Ingresos de Trabajo, Ingresos que no se Consideran Ingresos del Trabajo Intereses, Ingresos que no se Consideran Ingresos del Trabajo Internet, ayuda por Asistente EITC , ¿Hay Ayuda Disponible en Internet? M Miembro del clero, Miembro del clero. Free tax returns Militar Fuera de los Estados Unidos, Personal militar destacado fuera de los Estados Unidos. Free tax returns , Personal militar destacado fuera de los Estados Unidos. Free tax returns Paga no tributable, Paga militar no tributable. Free tax returns Paga no tributable por combate, Opción de incluir la paga no tributable por combate. Free tax returns , Paga no tributable por combate. Free tax returns Paga por combate, Opción de incluir la paga no tributable por combate. Free tax returns , Paga militar no tributable. Free tax returns Ministro, Vivienda de un ministro de una orden religiosa. Free tax returns N Número de identificación del contribuyente en proceso de adopción (ATIN), Hijo casado. Free tax returns Número de identificación del contribuyente individual (ITIN), Otro número de identificación del contribuyente. Free tax returns , Hijo casado. Free tax returns Número de Seguro Social (SSN), Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido, Hijo casado. Free tax returns P Padres, divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). Free tax returns Pagos de bienestar socia a cambio de actividades laborales, Pagos de bienestar social a cambio de actividades laborales. Free tax returns Pareja doméstica, Pareja o sociedad doméstica en Nevada, Washington y California. Free tax returns Pensión alimenticia, Ingresos que no se Consideran Ingresos del Trabajo Pensiones, Cálculo del ingreso del trabajo. 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Free tax returns Secuestro, hijo, Hijo secuestrado. Free tax returns Separados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). Free tax returns Servicio activo prolongado, Servicio activo prolongado. Free tax returns Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Free tax returns Servicios gratis de impuestos, Ayuda gratuita con la preparación de su declaración de impuestos. Free tax returns Sin Hogar, albergues para personas, Albergues para personas sin hogar. Free tax returns T Tabla del Crédito por Ingreso del Trabajo (EIC) , EIC Table Total y permanentemente incapacitado, Total y permanentemente incapacitado. Free tax returns V Veteranos, beneficios, Ingresos que no se Consideran Ingresos del Trabajo Prev  Up     Home   More Online Publications