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Freetax 5. Freetax   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. Freetax Shared equity financing agreement. Freetax Donation of use of the property. Freetax Examples. Freetax Days used for repairs and maintenance. Freetax Days used as a main home before or after renting. Freetax Reporting Income and DeductionsNot used as a home. Freetax Used as a home but rented less than 15 days. Freetax Used as a home and rented 15 days or more. Freetax If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. Freetax In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. Freetax Only your rental expenses may deducted on Schedule E (Form 1040). Freetax Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). Freetax You must also determine if the dwelling unit is considered a home. Freetax The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. Freetax Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. Freetax There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. Freetax Dwelling unit. Freetax   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. Freetax It also includes all structures or other property belonging to the dwelling unit. Freetax A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. Freetax   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. Freetax Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. Freetax Example. Freetax You rent a room in your home that is always available for short-term occupancy by paying customers. Freetax You do not use the room yourself and you allow only paying customers to use the room. Freetax This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. Freetax Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. Freetax When dividing your expenses, follow these rules. Freetax Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. Freetax (This rule does not apply when determining whether you used the unit as a home. Freetax ) Any day that the unit is available for rent but not actually rented is not a day of rental use. Freetax Fair rental price. Freetax   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. Freetax The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. Freetax   Ask yourself the following questions when comparing another property with yours. Freetax Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. Freetax Example. Freetax Your beach cottage was available for rent from June 1 through August 31 (92 days). Freetax Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. Freetax The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. Freetax Your family also used the cottage during the last 2 weeks of May (14 days). Freetax The cottage was not used at all before May 17 or after August 31. Freetax You figure the part of the cottage expenses to treat as rental expenses as follows. Freetax The cottage was used for rental a total of 85 days (92 − 7). Freetax The days it was available for rent but not rented (7 days) are not days of rental use. Freetax The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. Freetax You used the cottage for personal purposes for 14 days (the last 2 weeks in May). Freetax The total use of the cottage was 99 days (14 days personal use + 85 days rental use). Freetax Your rental expenses are 85/99 (86%) of the cottage expenses. Freetax Note. Freetax When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. Freetax Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. Freetax Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. Freetax If you have a net loss, you may not be able to deduct all of the rental expenses. Freetax See Dwelling Unit Used as a Home, next. Freetax Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. Freetax You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. Freetax See What is a day of personal use , later. Freetax If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. Freetax Instead, count it as a day of personal use in applying both (1) and (2) above. Freetax What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. Freetax You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). Freetax However, see Days used as a main home before or after renting , later. Freetax A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Freetax Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. Freetax ), and lineal descendants (children, grandchildren, etc. Freetax ). Freetax Anyone under an arrangement that lets you use some other dwelling unit. Freetax Anyone at less than a fair rental price. Freetax Main home. Freetax   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. Freetax Shared equity financing agreement. Freetax   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. Freetax Donation of use of the property. Freetax   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. Freetax Examples. Freetax   The following examples show how to determine if you have days of personal use. Freetax Example 1. Freetax You and your neighbor are co-owners of a condominium at the beach. Freetax Last year, you rented the unit to vacationers whenever possible. Freetax The unit was not used as a main home by anyone. Freetax Your neighbor used the unit for 2 weeks last year; you did not use it at all. Freetax Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. Freetax Example 2. Freetax You and your neighbors are co-owners of a house under a shared equity financing agreement. Freetax Your neighbors live in the house and pay you a fair rental price. Freetax Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. Freetax This is because your neighbors rent the house as their main home under a shared equity financing agreement. Freetax Example 3. Freetax You own a rental property that you rent to your son. Freetax Your son does not own any interest in this property. Freetax He uses it as his main home and pays you a fair rental price. Freetax Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. Freetax Example 4. Freetax You rent your beach house to Rosa. Freetax Rosa rents her cabin in the mountains to you. Freetax You each pay a fair rental price. Freetax You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. Freetax Example 5. Freetax You rent an apartment to your mother at less than a fair rental price. Freetax You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. Freetax Days used for repairs and maintenance. Freetax   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Freetax Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. Freetax Example. Freetax Corey owns a cabin in the mountains that he rents for most of the year. Freetax He spends a week at the cabin with family members. Freetax Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. Freetax Corey's family members, however, work substantially full time on the cabin each day during the week. Freetax The main purpose of being at the cabin that week is to do maintenance work. Freetax Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. Freetax Days used as a main home before or after renting. Freetax   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. Freetax Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. Freetax You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. Freetax However, this special rule does not apply when dividing expenses between rental and personal use. Freetax See Property Changed to Rental Use in chapter 4. Freetax Example 1. Freetax On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. Freetax You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). Freetax On June 1, 2013, you moved back into your old house. Freetax The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. Freetax Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. Freetax Example 2. Freetax On January 31, you moved out of the condominium where you had lived for 3 years. Freetax You offered it for rent at a fair rental price beginning on February 1. Freetax You were unable to rent it until April. Freetax On September 15, you sold the condominium. Freetax The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. Freetax Examples. Freetax   The following examples show how to determine whether you used your rental property as a home. Freetax Example 1. Freetax You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. Freetax You rented the basement apartment at a fair rental price to college students during the regular school year. Freetax You rented to them on a 9-month lease (273 days). Freetax You figured 10% of the total days rented to others at a fair rental price is 27 days. Freetax During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. Freetax Your basement apartment was used as a home because you used it for personal purposes for 30 days. Freetax Rent-free use by your brothers is considered personal use. Freetax Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). Freetax Example 2. Freetax You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). Freetax Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. Freetax You figured 10% of the total days rented to others at a fair rental price is 3 days. Freetax The room was used as a home because you used it for personal purposes for 21 days. Freetax That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). Freetax Example 3. Freetax You own a condominium apartment in a resort area. Freetax You rented it at a fair rental price for a total of 170 days during the year. Freetax For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. Freetax Your family actually used the apartment for 10 of those days. Freetax Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. Freetax You figured 10% of the total days rented to others at a fair rental price is 16 days. Freetax Your family also used the apartment for 7 other days during the year. Freetax You used the apartment as a home because you used it for personal purposes for 17 days. Freetax That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). Freetax Minimal rental use. Freetax   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. Freetax See Used as a home but rented less than 15 days, later, for more information. Freetax Limit on deductions. Freetax   Renting a dwelling unit that is considered a home is not a passive activity. Freetax Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. Freetax The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. Freetax Any expenses carried forward to the next year will be subject to any limits that apply for that year. Freetax This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. Freetax   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. Freetax Reporting Income and Deductions Property not used for personal purposes. Freetax   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. Freetax Property used for personal purposes. Freetax   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. Freetax Not used as a home. Freetax   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. Freetax Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Freetax The expenses for personal use are not deductible as rental expenses. Freetax   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. Freetax Used as a home but rented less than 15 days. Freetax   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). Freetax You are not required to report the rental income and rental expenses from this activity. Freetax The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). Freetax See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. Freetax Used as a home and rented 15 days or more. Freetax   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. Freetax Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Freetax The expenses for personal use are not deductible as rental expenses. Freetax   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. Freetax You do not need to use Worksheet 5-1. Freetax   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. Freetax To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. Freetax Worksheet 5-1. Freetax Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. Freetax Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . Freetax ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. Freetax Rental Use Percentage A. Freetax Total days available for rent at fair rental price A. Freetax       B. Freetax Total days available for rent (line A) but not rented B. Freetax       C. Freetax Total days of rental use. Freetax Subtract line B from line A C. Freetax       D. Freetax Total days of personal use (including days rented at less than fair rental price) D. Freetax       E. Freetax Total days of rental and personal use. Freetax Add lines C and D E. Freetax       F. Freetax Percentage of expenses allowed for rental. Freetax Divide line C by line E     F. Freetax . Freetax PART II. Freetax Allowable Rental Expenses 1. Freetax Enter rents received 1. Freetax   2a. Freetax Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. Freetax       b. Freetax Enter the rental portion of real estate taxes b. Freetax       c. Freetax Enter the rental portion of deductible casualty and theft losses (see instructions) c. Freetax       d. Freetax Enter direct rental expenses (see instructions) d. Freetax       e. Freetax Fully deductible rental expenses. Freetax Add lines 2a–2d. Freetax Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. Freetax   3. Freetax Subtract line 2e from line 1. Freetax If zero or less, enter -0- 3. Freetax   4a. Freetax Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. Freetax       b. Freetax Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. Freetax       c. Freetax Carryover of operating expenses from 2012 worksheet c. Freetax       d. Freetax Add lines 4a–4c d. Freetax       e. Freetax Allowable expenses. Freetax Enter the smaller of line 3 or line 4d (see instructions) 4e. Freetax   5. Freetax Subtract line 4e from line 3. Freetax If zero or less, enter -0- 5. Freetax   6a. Freetax Enter the rental portion of excess casualty and theft losses (see instructions) 6a. Freetax       b. Freetax Enter the rental portion of depreciation of the dwelling unit b. Freetax       c. Freetax Carryover of excess casualty losses and depreciation from 2012 worksheet c. Freetax       d. Freetax Add lines 6a–6c d. Freetax       e. Freetax Allowable excess casualty and theft losses and depreciation. Freetax Enter the smaller of  line 5 or line 6d (see instructions) 6e. Freetax   PART III. Freetax Carryover of Unallowed Expenses to Next Year 7a. Freetax Operating expenses to be carried over to next year. Freetax Subtract line 4e from line 4d 7a. Freetax   b. Freetax Excess casualty and theft losses and depreciation to be carried over to next year. Freetax  Subtract line 6e from line 6d b. Freetax   Worksheet 5-1 Instructions. Freetax Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. Freetax Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. Freetax Line 2a. Freetax Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. Freetax Do not include interest on a loan that did not benefit the dwelling unit. Freetax For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. Freetax Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. Freetax Include the rental portion of this interest in the total you enter on line 2a of the worksheet. Freetax   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. Freetax See the Schedule A instructions. Freetax However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. Freetax See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Freetax Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. Freetax   Note. Freetax Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. Freetax Instead, figure the personal portion on a separate Schedule A. Freetax If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. Freetax           Line 2c. Freetax Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. Freetax To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. Freetax If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. Freetax On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. Freetax Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. Freetax   Note. Freetax Do not file this Form 4684 or use it to figure your personal losses on Schedule A. Freetax Instead, figure the personal portion on a separate Form 4684. Freetax           Line 2d. Freetax Enter the total of your rental expenses that are directly related only to the rental activity. Freetax These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. Freetax Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. Freetax           Line 2e. Freetax You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. Freetax Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. Freetax           Line 4b. Freetax On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. Freetax If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. Freetax Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). Freetax           Line 4e. Freetax You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. Freetax *           Line 6a. Freetax To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. Freetax   A. Freetax Enter the amount from Form 4684, line 10       B. Freetax Enter the rental portion of line A       C. Freetax Enter the amount from line 2c of this worksheet       D. Freetax Subtract line C from line B. Freetax Enter the result here and on line 6a of this worksheet               Line 6e. Freetax You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. Freetax * *Allocating the limited deduction. Freetax If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. Freetax Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. Freetax Prev  Up  Next   Home   More Online Publications
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The Freetax

Freetax Index A Assistance (see Tax help) B Base amount, Base amount. Freetax C Canadian social security benefits, Canadian or German social security benefits paid to U. Freetax S. Freetax residents. Freetax Children's benefits, Children's benefits. Freetax Comments on publication, Comments and suggestions. Freetax D Deductions related to benefits, Deductions Related to Your Benefits $3,000 or less, Deduction $3,000 or less. Freetax $3,000. Freetax 01 or more, Deduction more than $3,000. Freetax Disability benefits repaid, Disability payments. Freetax E Estimated tax, Tax withholding and estimated tax. Freetax F Form 1040, Reporting on Form 1040. Freetax Form 1040A, Reporting on Form 1040A. Freetax Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form RRB-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Freetax , Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form SSA-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Freetax , Appendix Form W-4V, Tax withholding and estimated tax. Freetax Free tax services, Free help with your tax return. Freetax Future developments Product page, Reminders G German social security benefits, Canadian or German social security benefits paid to U. Freetax S. Freetax residents. Freetax H Help (see Tax help) J Joint returns, Joint return. Freetax L Legal expenses, Legal expenses. Freetax Lump-sum election, Lump-Sum Election Example, Example M Missing children, photographs of, Reminders N Nonresident aliens, Nonresident aliens. Freetax Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Nontaxable benefits, Benefits not taxable. Freetax P Permanent resident aliens, Lawful permanent residents. Freetax Publications (see Tax help) R Railroad retirement benefits, Introduction Repayments Benefits received in earlier year, Repayment of benefits. Freetax , Repayment of benefits received in an earlier year. Freetax Disability benefits, Disability payments. Freetax Gross benefits, Repayment of benefits. Freetax , Repayments More Than Gross Benefits Reporting requirements, How To Report Your Benefits Lump-sum payment, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Freetax S Social Security benefits, Introduction Suggestions for publication, Comments and suggestions. Freetax T Tax help, How To Get Tax Help Taxable benefits Determination of, Are Any of Your Benefits Taxable?, How Much Is Taxable? Maximum taxable part, Maximum taxable part. Freetax Person receiving benefits determines, Who is taxed. Freetax Worksheets, Worksheet A. Freetax Examples, Examples, Worksheets Which to use, Which worksheet to use. Freetax Total income, figuring, Figuring total income. Freetax TTY/TDD information, How To Get Tax Help U U. Freetax S. Freetax citizens residing abroad, U. Freetax S. Freetax citizens residing abroad. Freetax U. Freetax S. Freetax residents Canadian or German social security benefits paid to, Canadian or German social security benefits paid to U. Freetax S. Freetax residents. Freetax W Withholding, Tax withholding and estimated tax. Freetax Exemption from, Exemption from withholding. Freetax Form W-4V, Tax withholding and estimated tax. Freetax Voluntary, Tax withholding and estimated tax. Freetax Worksheets Taxable benefits Blank Worksheet 1, Worksheets Filled-in Worksheet 1, Filled-in Worksheet 1. Freetax Figuring Your Taxable Benefits, Filled-in Worksheet 1. Freetax Figuring Your Taxable Benefits, Filled-in Worksheet 1. Freetax Figuring Your Taxable Benefits, Filled-in Worksheet 1. Freetax Figuring Your Taxable Benefits Quick calculation, sample, Worksheet A. Freetax Prev  Up     Home   More Online Publications