Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How Do I File An Amended Return For 2012

Fillable State Tax FormsFree File 2012 Taxes Online1040xformAmend 2011 TaxState Tax FormsCan I Amend My Tax Return OnlineIrs 1040ez 20122012 Federal Income Tax Forms 1040ezAmendment To 2010 Tax ReturnEz Tax ReturnFile 2010 State TaxesTurbo Tax Free State EfileFree 1040x Tax Forms2011 Tax Forms 1040 EzIrs 1040ez Form 2012Irs Tax Extension FormsFile My Taxes For 2012H R Block Tax Preparation1040ez 2012 Form1040 Tax Forms For 20121040ez Form 2013 PdfHow To Amend Last Year's TaxesCan I File 2012 Taxes In 2013Filling Out 1040x Online1040nr EfileFree Tax Return FilingHow To File Tax ExtensionAmend Federal TaxesFree Federal And State Tax Filing 2012 OnlineFile My State Taxes For Free Online1040ez FormFederal Tax Amendment1040x H&r BlockWhere Can You File Your State Taxes For FreeH&r Block 1040ezIndiana State Tax Forms 2011Income Tax For UnemployedHow Do I File An Amended Federal Tax ReturnMilitary Onesource TaxesFree 1040 Ez Filing

How Do I File An Amended Return For 2012

How do i file an amended return for 2012 Publication 530 - Main Content Table of Contents What You Can and Cannot DeductHardest Hit Fund and Emergency Homeowners' Loan Programs Real Estate Taxes Sales Taxes Home Mortgage Interest Mortgage Insurance Premiums Mortgage Interest CreditFiguring the Credit BasisFiguring Your Basis Adjusted Basis Keeping Records How To Get Tax HelpLow Income Taxpayer Clinics What You Can and Cannot Deduct To deduct expenses of owning a home, you must file Form 1040, U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 Individual Income Tax Return, and itemize your deductions on Schedule A (Form 1040). How do i file an amended return for 2012 If you itemize, you cannot take the standard deduction. How do i file an amended return for 2012 This section explains what expenses you can deduct as a homeowner. How do i file an amended return for 2012 It also points out expenses that you cannot deduct. How do i file an amended return for 2012 There are four primary discussions: real estate taxes, sales taxes, home mortgage interest, and mortgage insurance premiums. How do i file an amended return for 2012 Generally, your real estate taxes, home mortgage interest, and mortgage insurance premiums are included in your house payment. How do i file an amended return for 2012 Your house payment. How do i file an amended return for 2012   If you took out a mortgage (loan) to finance the purchase of your home, you probably have to make monthly house payments. How do i file an amended return for 2012 Your house payment may include several costs of owning a home. How do i file an amended return for 2012 The only costs you can deduct are real estate taxes actually paid to the taxing authority, interest that qualifies as home mortgage interest, and mortgage insurance premiums. How do i file an amended return for 2012 These are discussed in more detail later. How do i file an amended return for 2012   Some nondeductible expenses that may be included in your house payment include: Fire or homeowner's insurance premiums, and The amount applied to reduce the principal of the mortgage. How do i file an amended return for 2012 Minister's or military housing allowance. How do i file an amended return for 2012   If you are a minister or a member of the uniformed services and receive a housing allowance that is not taxable, you still can deduct your real estate taxes and your home mortgage interest. How do i file an amended return for 2012 You do not have to reduce your deductions by your nontaxable allowance. How do i file an amended return for 2012 For more information see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers, and Publication 3, Armed Forces' Tax Guide. How do i file an amended return for 2012 Nondeductible payments. How do i file an amended return for 2012   You cannot deduct any of the following items. How do i file an amended return for 2012 Insurance (other than mortgage insurance premiums), including fire and comprehensive coverage, and title insurance. How do i file an amended return for 2012 Wages you pay for domestic help. How do i file an amended return for 2012 Depreciation. How do i file an amended return for 2012 The cost of utilities, such as gas, electricity, or water. How do i file an amended return for 2012 Most settlement costs. How do i file an amended return for 2012 See Settlement or closing costs under Cost as Basis, later, for more information. How do i file an amended return for 2012 Forfeited deposits, down payments, or earnest money. How do i file an amended return for 2012 Hardest Hit Fund and Emergency Homeowners' Loan Programs You can use a special method to compute your deduction for mortgage interest and real estate taxes on your main home if you meet the following two conditions. How do i file an amended return for 2012 You received assistance under: A State Housing Finance Agency (State HFA) Hardest Hit Fund program in which program payments could be used to pay mortgage interest, or An Emergency Homeowners' Loan Program administered by the Department of Housing and Urban Development (HUD) or a state. How do i file an amended return for 2012 You meet the rules to deduct all of the mortgage interest on your loan and all of the real estate taxes on your main home. How do i file an amended return for 2012 If you meet these tests, then you can deduct all of the payments you actually made during the year to your mortgage servicer, the State HFA, or HUD on the home mortgage (including the amount shown on box 3 of Form 1098-MA, Mortgage Assistance Payments), but not more than the sum of the amounts shown on Form 1098, Mortgage Interest Statement, in box 1 (mortgage interest received), box 4 (mortgage insurance premiums) and box 5 (real property taxes). How do i file an amended return for 2012 However, you are not required to use this special method to compute your deduction for mortgage interest and real estate taxes on your main home. How do i file an amended return for 2012 Real Estate Taxes Most state and local governments charge an annual tax on the value of real property. How do i file an amended return for 2012 This is called a real estate tax. How do i file an amended return for 2012 You can deduct the tax if it is assessed uniformly at a like rate on all real property throughout the community. How do i file an amended return for 2012 The proceeds must be for general community or governmental purposes and not be a payment for a special privilege granted or service rendered to you. How do i file an amended return for 2012 Deductible Real Estate Taxes You can deduct real estate taxes imposed on you. How do i file an amended return for 2012 You must have paid them either at settlement or closing, or to a taxing authority (either directly or through an escrow account) during the year. How do i file an amended return for 2012 If you own a cooperative apartment, see Special Rules for Cooperatives , later. How do i file an amended return for 2012 Where to deduct real estate taxes. How do i file an amended return for 2012   Enter the amount of your deductible real estate taxes on Schedule A (Form 1040), line 6. How do i file an amended return for 2012 Real estate taxes paid at settlement or closing. How do i file an amended return for 2012   Real estate taxes are generally divided so that you and the seller each pay taxes for the part of the property tax year you owned the home. How do i file an amended return for 2012 Your share of these taxes is fully deductible if you itemize your deductions. How do i file an amended return for 2012 Division of real estate taxes. How do i file an amended return for 2012   For federal income tax purposes, the seller is treated as paying the property taxes up to, but not including, the date of sale. How do i file an amended return for 2012 You (the buyer) are treated as paying the taxes beginning with the date of sale. How do i file an amended return for 2012 This applies regardless of the lien dates under local law. How do i file an amended return for 2012 Generally, this information is included on the settlement statement you get at closing. How do i file an amended return for 2012   You and the seller each are considered to have paid your own share of the taxes, even if one or the other paid the entire amount. How do i file an amended return for 2012 You each can deduct your own share, if you itemize deductions, for the year the property is sold. How do i file an amended return for 2012 Example. How do i file an amended return for 2012 You bought your home on September 1. How do i file an amended return for 2012 The property tax year (the period to which the tax relates) in your area is the calendar year. How do i file an amended return for 2012 The tax for the year was $730 and was due and paid by the seller on August 15. How do i file an amended return for 2012 You owned your new home during the property tax year for 122 days (September 1 to December 31, including your date of purchase). How do i file an amended return for 2012 You figure your deduction for real estate taxes on your home as follows. How do i file an amended return for 2012 1. How do i file an amended return for 2012 Enter the total real estate taxes for the real property tax year $730 2. How do i file an amended return for 2012 Enter the number of days in the property tax year that you owned the property 122 3. How do i file an amended return for 2012 Divide line 2 by 365 . How do i file an amended return for 2012 3342 4. How do i file an amended return for 2012 Multiply line 1 by line 3. How do i file an amended return for 2012 This is your deduction. How do i file an amended return for 2012 Enter it on Schedule A (Form 1040), line 6 $244   You can deduct $244 on your return for the year if you itemize your deductions. How do i file an amended return for 2012 You are considered to have paid this amount and can deduct it on your return even if, under the contract, you did not have to reimburse the seller. How do i file an amended return for 2012 Delinquent taxes. How do i file an amended return for 2012   Delinquent taxes are unpaid taxes that were imposed on the seller for an earlier tax year. How do i file an amended return for 2012 If you agree to pay delinquent taxes when you buy your home, you cannot deduct them. How do i file an amended return for 2012 You treat them as part of the cost of your home. How do i file an amended return for 2012 See Real estate taxes , later, under Basis. How do i file an amended return for 2012 Escrow accounts. How do i file an amended return for 2012   Many monthly house payments include an amount placed in escrow (put in the care of a third party) for real estate taxes. How do i file an amended return for 2012 You may not be able to deduct the total you pay into the escrow account. How do i file an amended return for 2012 You can deduct only the real estate taxes that the lender actually paid from escrow to the taxing authority. How do i file an amended return for 2012 Your real estate tax bill will show this amount. How do i file an amended return for 2012 Refund or rebate of real estate taxes. How do i file an amended return for 2012   If you receive a refund or rebate of real estate taxes this year for amounts you paid this year, you must reduce your real estate tax deduction by the amount refunded to you. How do i file an amended return for 2012 If the refund or rebate was for real estate taxes paid for a prior year, you may have to include some or all of the refund in your income. How do i file an amended return for 2012 For more information, see Recoveries in Publication 525, Taxable and Nontaxable Income. How do i file an amended return for 2012 Items You Cannot Deduct as Real Estate Taxes The following items are not deductible as real estate taxes. How do i file an amended return for 2012 Charges for services. How do i file an amended return for 2012   An itemized charge for services to specific property or people is not a tax, even if the charge is paid to the taxing authority. How do i file an amended return for 2012 You cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged for trash collection), or A flat fee charged for a single service provided by your local government (such as a $30 charge for mowing your lawn because it had grown higher than permitted under a local ordinance). How do i file an amended return for 2012    You must look at your real estate tax bill to decide if any nondeductible itemized charges, such as those listed above, are included in the bill. How do i file an amended return for 2012 If your taxing authority (or lender) does not furnish you a copy of your real estate tax bill, ask for it. How do i file an amended return for 2012 Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. How do i file an amended return for 2012 Assessments for local benefits. How do i file an amended return for 2012   You cannot deduct amounts you pay for local benefits that tend to increase the value of your property. How do i file an amended return for 2012 Local benefits include the construction of streets, sidewalks, or water and sewer systems. How do i file an amended return for 2012 You must add these amounts to the basis of your property. How do i file an amended return for 2012   You can, however, deduct assessments (or taxes) for local benefits if they are for maintenance, repair, or interest charges related to those benefits. How do i file an amended return for 2012 An example is a charge to repair an existing sidewalk and any interest included in that charge. How do i file an amended return for 2012   If only a part of the assessment is for maintenance, repair, or interest charges, you must be able to show the amount of that part to claim the deduction. How do i file an amended return for 2012 If you cannot show what part of the assessment is for maintenance, repair, or interest charges, you cannot deduct any of it. How do i file an amended return for 2012   An assessment for a local benefit may be listed as an item in your real estate tax bill. How do i file an amended return for 2012 If so, use the rules in this section to find how much of it, if any, you can deduct. How do i file an amended return for 2012 Transfer taxes (or stamp taxes). How do i file an amended return for 2012   You cannot deduct transfer taxes and similar taxes and charges on the sale of a personal home. How do i file an amended return for 2012 If you are the buyer and you pay them, include them in the cost basis of the property. How do i file an amended return for 2012 If you are the seller and you pay them, they are expenses of the sale and reduce the amount realized on the sale. How do i file an amended return for 2012 Homeowners association assessments. How do i file an amended return for 2012   You cannot deduct these assessments because the homeowners association, rather than a state or local government, imposes them. How do i file an amended return for 2012 Special Rules for Cooperatives If you own a cooperative apartment, some special rules apply to you, though you generally receive the same tax treatment as other homeowners. How do i file an amended return for 2012 As an owner of a cooperative apartment, you own shares of stock in a corporation that owns or leases housing facilities. How do i file an amended return for 2012 You can deduct your share of the corporation's deductible real estate taxes if the cooperative housing corporation meets the following conditions: The corporation has only one class of stock outstanding, Each stockholder, solely because of ownership of the stock, can live in a house, apartment, or house trailer owned or leased by the corporation, No stockholder can receive any distribution out of capital, except on a partial or complete liquidation of the corporation, and At least one of the following: At least 80% of the corporation's gross income for the tax year was paid by the tenant-stockholders. How do i file an amended return for 2012 For this purpose, gross income means all income received during the entire tax year, including any received before the corporation changed to cooperative ownership. How do i file an amended return for 2012 At least 80% of the total square footage of the corporation's property must be available for use by the tenant-stockholders during the entire tax year. How do i file an amended return for 2012 At least 90% of the expenditures paid or incurred by the corporation were used for the acquisition, construction, management, maintenance, or care of the property for the benefit of the tenant-shareholders during the entire tax year. How do i file an amended return for 2012 Tenant-stockholders. How do i file an amended return for 2012   A tenant-stockholder can be any entity (such as a corporation, trust, estate, partnership, or association) as well as an individual. How do i file an amended return for 2012 The tenant-stockholder does not have to live in any of the cooperative's dwelling units. How do i file an amended return for 2012 The units that the tenant-stockholder has the right to occupy can be rented to others. How do i file an amended return for 2012 Deductible taxes. How do i file an amended return for 2012   You figure your share of real estate taxes in the following way. How do i file an amended return for 2012 Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. How do i file an amended return for 2012 Multiply the corporation's deductible real estate taxes by the number you figured in (1). How do i file an amended return for 2012 This is your share of the real estate taxes. How do i file an amended return for 2012   Generally, the corporation will tell you your share of its real estate tax. How do i file an amended return for 2012 This is the amount you can deduct if it reasonably reflects the cost of real estate taxes for your dwelling unit. How do i file an amended return for 2012 Refund of real estate taxes. How do i file an amended return for 2012   If the corporation receives a refund of real estate taxes it paid in an earlier year, it must reduce the amount of real estate taxes paid this year when it allocates the tax expense to you. How do i file an amended return for 2012 Your deduction for real estate taxes the corporation paid this year is reduced by your share of the refund the corporation received. How do i file an amended return for 2012 Sales Taxes Generally, you can elect to deduct state and local general sales taxes instead of state and local income taxes as an itemized deduction on Schedule A (Form 1040). How do i file an amended return for 2012 Deductible sales taxes may include sales taxes paid on your home (including mobile and prefabricated), or home building materials if the tax rate was the same as the general sales tax rate. How do i file an amended return for 2012 For information on figuring your deduction, see the Instructions for Schedule A (Form 1040). How do i file an amended return for 2012 If you elect to deduct the sales taxes paid on your home, or home building materials, you cannot include them as part of your cost basis in the home. How do i file an amended return for 2012 Home Mortgage Interest This section of the publication gives you basic information about home mortgage interest, including information on interest paid at settlement, points, and Form 1098, Mortgage Interest Statement. How do i file an amended return for 2012 Most home buyers take out a mortgage (loan) to buy their home. How do i file an amended return for 2012 They then make monthly payments to either the mortgage holder or someone collecting the payments for the mortgage holder. How do i file an amended return for 2012 Usually, you can deduct the entire part of your payment that is for mortgage interest, if you itemize your deductions on Schedule A (Form 1040). How do i file an amended return for 2012 However, your deduction may be limited if: Your total mortgage balance is more than $1 million ($500,000 if married filing separately), or You took out a mortgage for reasons other than to buy, build, or improve your home. How do i file an amended return for 2012 If either of these situations applies to you, see Publication 936 for more information. How do i file an amended return for 2012 Also see Publication 936 if you later refinance your mortgage or buy a second home. How do i file an amended return for 2012 Refund of home mortgage interest. How do i file an amended return for 2012   If you receive a refund of home mortgage interest that you deducted in an earlier year and that reduced your tax, you generally must include the refund in income in the year you receive it. How do i file an amended return for 2012 For more information, see Recoveries in Publication 525. How do i file an amended return for 2012 The amount of the refund will usually be shown on the mortgage interest statement you receive from your mortgage lender. How do i file an amended return for 2012 See Mortgage Interest Statement , later. How do i file an amended return for 2012 Deductible Mortgage Interest To be deductible, the interest you pay must be on a loan secured by your main home or a second home. How do i file an amended return for 2012 The loan can be a first or second mortgage, a home improvement loan, or a home equity loan. How do i file an amended return for 2012 Prepaid interest. How do i file an amended return for 2012   If you pay interest in advance for a period that goes beyond the end of the tax year, you must spread this interest over the tax years to which it applies. How do i file an amended return for 2012 Generally, you can deduct in each year only the interest that qualifies as home mortgage interest for that year. How do i file an amended return for 2012 An exception (discussed later) applies to points. How do i file an amended return for 2012 Late payment charge on mortgage payment. How do i file an amended return for 2012   You can deduct as home mortgage interest a late payment charge if it was not for a specific service in connection with your mortgage loan. How do i file an amended return for 2012 Mortgage prepayment penalty. How do i file an amended return for 2012   If you pay off your home mortgage early, you may have to pay a penalty. How do i file an amended return for 2012 You can deduct that penalty as home mortgage interest provided the penalty is not for a specific service performed or cost incurred in connection with your mortgage loan. How do i file an amended return for 2012 Ground rent. How do i file an amended return for 2012   In some states (such as Maryland), you may buy your home subject to a ground rent. How do i file an amended return for 2012 A ground rent is an obligation you assume to pay a fixed amount per year on the property. How do i file an amended return for 2012 Under this arrangement, you are leasing (rather than buying) the land on which your home is located. How do i file an amended return for 2012 Redeemable ground rents. How do i file an amended return for 2012   If you make annual or periodic rental payments on a redeemable ground rent, you can deduct the payments as mortgage interest. How do i file an amended return for 2012 The ground rent is a redeemable ground rent only if all of the following are true. How do i file an amended return for 2012 Your lease, including renewal periods, is for more than 15 years. How do i file an amended return for 2012 You can freely assign the lease. How do i file an amended return for 2012 You have a present or future right (under state or local law) to end the lease and buy the lessor's entire interest in the land by paying a specified amount. How do i file an amended return for 2012 The lessor's interest in the land is primarily a security interest to protect the rental payments to which he or she is entitled. How do i file an amended return for 2012   Payments made to end the lease and buy the lessor's entire interest in the land are not redeemable ground rents. How do i file an amended return for 2012 You cannot deduct them. How do i file an amended return for 2012 Nonredeemable ground rents. How do i file an amended return for 2012   Payments on a nonredeemable ground rent are not mortgage interest. How do i file an amended return for 2012 You can deduct them as rent only if they are a business expense or if they are for rental property. How do i file an amended return for 2012 Cooperative apartment. How do i file an amended return for 2012   You can usually treat the interest on a loan you took out to buy stock in a cooperative housing corporation as home mortgage interest if you own a cooperative apartment, and the cooperative housing corporation meets the conditions described earlier under Special Rules for Cooperatives . How do i file an amended return for 2012 In addition, you can treat as home mortgage interest your share of the corporation's deductible mortgage interest. How do i file an amended return for 2012 Figure your share of mortgage interest the same way that is shown for figuring your share of real estate taxes in the Example under Division of real estate taxes, earlier. How do i file an amended return for 2012 For more information on cooperatives, see Special Rule for Tenant-Stockholders in Cooperative Housing Corporations in Publication 936. How do i file an amended return for 2012 Refund of cooperative's mortgage interest. How do i file an amended return for 2012   You must reduce your mortgage interest deduction by your share of any cash portion of a patronage dividend that the cooperative receives. How do i file an amended return for 2012 The patronage dividend is a partial refund to the cooperative housing corporation of mortgage interest it paid in a prior year. How do i file an amended return for 2012   If you receive a Form 1098 from the cooperative housing corporation, the form should show only the amount you can deduct. How do i file an amended return for 2012 Mortgage Interest Paid at Settlement One item that normally appears on a settlement or closing statement is home mortgage interest. How do i file an amended return for 2012 You can deduct the interest that you pay at settlement if you itemize your deductions on Schedule A (Form 1040). How do i file an amended return for 2012 This amount should be included in the mortgage interest statement provided by your lender. How do i file an amended return for 2012 See the discussion under Mortgage Interest Statement , later. How do i file an amended return for 2012 Also, if you pay interest in advance, see Prepaid interest , earlier, and Points , next. How do i file an amended return for 2012 Points The term “points” is used to describe certain charges paid, or treated as paid, by a borrower to obtain a home mortgage. How do i file an amended return for 2012 Points also may be called loan origination fees, maximum loan charges, loan discount, or discount points. How do i file an amended return for 2012 A borrower is treated as paying any points that a home seller pays for the borrower's mortgage. How do i file an amended return for 2012 See Points paid by the seller , later. How do i file an amended return for 2012 General rule. How do i file an amended return for 2012   You cannot deduct the full amount of points in the year paid. How do i file an amended return for 2012 They are prepaid interest, so you generally must deduct them over the life (term) of the mortgage. How do i file an amended return for 2012 Exception. How do i file an amended return for 2012   You can deduct the full amount of points in the year paid if you meet all the following tests. How do i file an amended return for 2012 Your loan is secured by your main home. How do i file an amended return for 2012 (Generally, your main home is the one you live in most of the time. How do i file an amended return for 2012 ) Paying points is an established business practice in the area where the loan was made. How do i file an amended return for 2012 The points paid were not more than the points generally charged in that area. How do i file an amended return for 2012 You use the cash method of accounting. How do i file an amended return for 2012 This means you report income in the year you receive it and deduct expenses in the year you pay them. How do i file an amended return for 2012 Most individuals use this method. How do i file an amended return for 2012 The points were not paid in place of amounts that ordinarily are stated separately on the settlement statement, such as appraisal fees, inspection fees, title fees, attorney fees, and property taxes. How do i file an amended return for 2012 The funds you provided at or before closing, plus any points the seller paid, were at least as much as the points charged. How do i file an amended return for 2012 The funds you provided are not required to have been applied to the points. How do i file an amended return for 2012 They can include a down payment, an escrow deposit, earnest money, and other funds you paid at or before closing for any purpose. How do i file an amended return for 2012 You cannot have borrowed these funds. How do i file an amended return for 2012 You use your loan to buy or build your main home. How do i file an amended return for 2012 The points were computed as a percentage of the principal amount of the mortgage. How do i file an amended return for 2012 The amount is clearly shown on the settlement statement (such as the Uniform Settlement Statement, Form HUD-1) as points charged for the mortgage. How do i file an amended return for 2012 The points may be shown as paid from either your funds or the seller's. How do i file an amended return for 2012 Note. How do i file an amended return for 2012 If you meet all of the tests listed above and you itemize your deductions in the year you get the loan, you can either deduct the full amount of points in the year paid or deduct them over the life of the loan, beginning in the year you get the loan. How do i file an amended return for 2012 If you do not itemize your deductions in the year you get the loan, you can spread the points over the life of the loan and deduct the appropriate amount in each future year, if any, when you do itemize your deductions. How do i file an amended return for 2012 Home improvement loan. How do i file an amended return for 2012   You can also fully deduct in the year paid points paid on a loan to improve your main home, if you meet the first six tests listed earlier. How do i file an amended return for 2012 Refinanced loan. How do i file an amended return for 2012   If you use part of the refinanced mortgage proceeds to improve your main home and you meet the first six tests listed earlier, you can fully deduct the part of the points related to the improvement in the year you paid them with your own funds. How do i file an amended return for 2012 You can deduct the rest of the points over the life of the loan. How do i file an amended return for 2012 Points not fully deductible in year paid. How do i file an amended return for 2012    If you do not qualify under the exception to deduct the full amount of points in the year paid (or choose not to do so), see Points in Publication 936 for the rules on when and how much you can deduct. How do i file an amended return for 2012 Figure A. How do i file an amended return for 2012   You can use Figure A, next, as a quick guide to see whether your points are fully deductible in the year paid. How do i file an amended return for 2012    Please click here for the text description of the image. How do i file an amended return for 2012 Figure A. How do i file an amended return for 2012 Are my points fully deductible this year? Amounts charged for services. How do i file an amended return for 2012   Amounts charged by the lender for specific services connected to the loan are not interest. How do i file an amended return for 2012 Examples of these charges are: Appraisal fees, Notary fees, and Preparation costs for the mortgage note or deed of trust. How do i file an amended return for 2012 You cannot deduct these amounts as points either in the year paid or over the life of the mortgage. How do i file an amended return for 2012 For information about the tax treatment of these amounts and other settlement fees and closing costs, see Basis , later. How do i file an amended return for 2012 Points paid by the seller. How do i file an amended return for 2012   The term “points” includes loan placement fees that the seller pays to the lender to arrange financing for the buyer. How do i file an amended return for 2012 Treatment by seller. How do i file an amended return for 2012   The seller cannot deduct these fees as interest. How do i file an amended return for 2012 However, they are a selling expense that reduces the seller's amount realized. How do i file an amended return for 2012 See Publication 523 for more information. How do i file an amended return for 2012 Treatment by buyer. How do i file an amended return for 2012   The buyer treats seller-paid points as if he or she had paid them. How do i file an amended return for 2012 If all the tests listed earlier under Exception are met, the buyer can deduct the points in the year paid. How do i file an amended return for 2012 If any of those tests are not met, the buyer must deduct the points over the life of the loan. How do i file an amended return for 2012   The buyer must also reduce the basis of the home by the amount of the seller-paid points. How do i file an amended return for 2012 For more information about the basis of your home, see Basis , later. How do i file an amended return for 2012 Funds provided are less than points. How do i file an amended return for 2012   If you meet all the tests listed earlier under Exception except that the funds you provided were less than the points charged to you (test 6), you can deduct the points in the year paid up to the amount of funds you provided. How do i file an amended return for 2012 In addition, you can deduct any points paid by the seller. How do i file an amended return for 2012 Example 1. How do i file an amended return for 2012 When you took out a $100,000 mortgage loan to buy your home in December, you were charged one point ($1,000). How do i file an amended return for 2012 You meet all the tests for deducting points in the year paid (see Exception , earlier), except the only funds you provided were a $750 down payment. How do i file an amended return for 2012 Of the $1,000 you were charged for points, you can deduct $750 in the year paid. How do i file an amended return for 2012 You spread the remaining $250 over the life of the mortgage. How do i file an amended return for 2012 Example 2. How do i file an amended return for 2012 The facts are the same as in Example 1 , except that the person who sold you your home also paid one point ($1,000) to help you get your mortgage. How do i file an amended return for 2012 In the year paid, you can deduct $1,750 ($750 of the amount you were charged plus the $1,000 paid by the seller). How do i file an amended return for 2012 You spread the remaining $250 over the life of the mortgage. How do i file an amended return for 2012 You must reduce the basis of your home by the $1,000 paid by the seller. How do i file an amended return for 2012 Excess points. How do i file an amended return for 2012   If you meet all the tests under Exception , earlier, except that the points paid were more than are generally charged in your area (test 3), you can deduct in the year paid only the points that are generally charged. How do i file an amended return for 2012 You must spread any additional points over the life of the mortgage. How do i file an amended return for 2012 Mortgage ending early. How do i file an amended return for 2012   If you spread your deduction for points over the life of the mortgage, you can deduct any remaining balance in the year the mortgage ends. How do i file an amended return for 2012 A mortgage may end early due to a prepayment, refinancing, foreclosure, or similar event. How do i file an amended return for 2012 Example. How do i file an amended return for 2012 Dan paid $3,000 in points in 2006 that he had to spread out over the 15-year life of the mortgage. How do i file an amended return for 2012 He had deducted $1,400 of these points through 2012. How do i file an amended return for 2012 Dan prepaid his mortgage in full in 2013. How do i file an amended return for 2012 He can deduct the remaining $1,600 of points in 2013. How do i file an amended return for 2012 Exception. How do i file an amended return for 2012   If you refinance the mortgage with the same lender, you cannot deduct any remaining points for the year. How do i file an amended return for 2012 Instead, deduct them over the term of the new loan. How do i file an amended return for 2012 Form 1098. How do i file an amended return for 2012   The mortgage interest statement you receive should show not only the total interest paid during the year, but also your deductible points paid during the year. How do i file an amended return for 2012 See Mortgage Interest Statement , later. How do i file an amended return for 2012 Where To Deduct Home Mortgage Interest Enter on Schedule A (Form 1040), line 10, the home mortgage interest and points reported to you on Form 1098 (discussed next). How do i file an amended return for 2012 If you did not receive a Form 1098, enter your deductible interest on line 11, and any deductible points on line 12. How do i file an amended return for 2012 See Table 1 below for a summary of where to deduct home mortgage interest and real estate taxes. How do i file an amended return for 2012 If you paid home mortgage interest to the person from whom you bought your home, show that person's name, address, and social security number (SSN) or employer identification number (EIN) on the dotted lines next to line 11. How do i file an amended return for 2012 The seller must give you this number and you must give the seller your SSN. How do i file an amended return for 2012 Form W-9, Request for Taxpayer Identification Number and Certification, can be used for this purpose. How do i file an amended return for 2012 Failure to meet either of these requirements may result in a $50 penalty for each failure. How do i file an amended return for 2012 Table 1. How do i file an amended return for 2012 Where To Deduct Interest and Taxes Paid on Your Home See the text for information on what expenses are eligible. How do i file an amended return for 2012 IF you are eligible to deduct . How do i file an amended return for 2012 . How do i file an amended return for 2012 . How do i file an amended return for 2012 THEN report the amount  on Schedule A (Form 1040) . How do i file an amended return for 2012 . How do i file an amended return for 2012 . How do i file an amended return for 2012 real estate taxes line 6. How do i file an amended return for 2012 home mortgage interest and points reported on Form 1098 line 10. How do i file an amended return for 2012 home mortgage interest not reported on  Form 1098 line 11. How do i file an amended return for 2012 points not reported on Form 1098 line 12. How do i file an amended return for 2012 qualified mortgage insurance premiums line 13. How do i file an amended return for 2012 Mortgage Interest Statement If you paid $600 or more of mortgage interest (including certain points and mortgage insurance premiums) during the year on any one mortgage to a mortgage holder in the course of that holder's trade or business, you should receive a Form 1098 or similar statement from the mortgage holder. How do i file an amended return for 2012 The statement will show the total interest paid on your mortgage during the year. How do i file an amended return for 2012 If you bought a main home during the year, it also will show the deductible points you paid and any points you can deduct that were paid by the person who sold you your home. How do i file an amended return for 2012 See Points , earlier. How do i file an amended return for 2012 The interest you paid at settlement should be included on the statement. How do i file an amended return for 2012 If it is not, add the interest from the settlement sheet that qualifies as home mortgage interest to the total shown on Form 1098 or similar statement. How do i file an amended return for 2012 Put the total on Schedule A (Form 1040), line 10, and attach a statement to your return explaining the difference. How do i file an amended return for 2012 Write “See attached” to the right of line 10. How do i file an amended return for 2012 A mortgage holder can be a financial institution, a governmental unit, or a cooperative housing corporation. How do i file an amended return for 2012 If a statement comes from a cooperative housing corporation, it generally will show your share of interest. How do i file an amended return for 2012 Your mortgage interest statement for 2013 should be provided or sent to you by January 31, 2014. How do i file an amended return for 2012 If it is mailed, you should allow adequate time to receive it before contacting the mortgage holder. How do i file an amended return for 2012 A copy of this form will be sent to the IRS also. How do i file an amended return for 2012 Example. How do i file an amended return for 2012 You bought a new home on May 3. How do i file an amended return for 2012 You paid no points on the purchase. How do i file an amended return for 2012 During the year, you made mortgage payments which included $4,480 deductible interest on your new home. How do i file an amended return for 2012 The settlement sheet for the purchase of the home included interest of $620 for 29 days in May. How do i file an amended return for 2012 The mortgage statement you receive from the lender includes total interest of $5,100 ($4,480 + $620). How do i file an amended return for 2012 You can deduct the $5,100 if you itemize your deductions. How do i file an amended return for 2012 Refund of overpaid interest. How do i file an amended return for 2012   If you receive a refund of mortgage interest you overpaid in a prior year, you generally will receive a Form 1098 showing the refund in box 3. How do i file an amended return for 2012 Generally, you must include the refund in income in the year you receive it. How do i file an amended return for 2012 See Refund of home mortgage interest , earlier, under Home Mortgage Interest. How do i file an amended return for 2012 More than one borrower. How do i file an amended return for 2012   If you and at least one other person (other than your spouse if you file a joint return) were liable for and paid interest on a mortgage that was for your home, and the other person received a Form 1098 showing the interest that was paid during the year, attach a statement to your return explaining this. How do i file an amended return for 2012 Show how much of the interest each of you paid, and give the name and address of the person who received the form. How do i file an amended return for 2012 Deduct your share of the interest on Schedule A (Form 1040), line 11, and write “See attached” to the right of that line. How do i file an amended return for 2012 Mortgage Insurance Premiums You may be able to take an itemized deduction on Schedule A (Form 1040), line 13, for premiums you pay or accrue during 2013 for qualified mortgage insurance in connection with home acquisition debt on your qualified home. How do i file an amended return for 2012 Mortgage insurance premiums you paid or accrued on any mortgage insurance contract issued before January 1, 2007, are not deductible as an itemized deduction. How do i file an amended return for 2012 Qualified Mortgage Insurance Qualified mortgage insurance is mortgage insurance provided by the Veterans Administration, the Federal Housing Administration, or the Rural Housing Administration, and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006). How do i file an amended return for 2012 Prepaid mortgage insurance premiums. How do i file an amended return for 2012   If you paid premiums that are allocable to periods after 2013, you must allocate them over the shorter of: The stated term of the mortgage, or 84 months, beginning with the month the insurance was obtained. How do i file an amended return for 2012 The premiums are treated as paid in the year to which they were allocated. How do i file an amended return for 2012 If the mortgage is satisfied before its term, no deduction is allowed for the unamortized balance. How do i file an amended return for 2012 See Publication 936 for details. How do i file an amended return for 2012 Exception for certain mortgage insurance. How do i file an amended return for 2012   The allocation rules, explained above, do not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or Rural Housing Service. How do i file an amended return for 2012 Home Acquisition Debt Home acquisition debt is a mortgage you took out after October 13, 1987, to buy, build, or substantially improve a qualified home. How do i file an amended return for 2012 It also must be secured by that home. How do i file an amended return for 2012 If the amount of your mortgage is more than the cost of the home plus the cost of any substantial improvements, only the debt that is not more than the cost of the home plus improvements qualifies as home acquisition debt. How do i file an amended return for 2012 Home acquisition debt limit. How do i file an amended return for 2012   The total amount you can treat as home acquisition debt at any time on your home cannot be more than $1 million ($500,000 if married filing separately). How do i file an amended return for 2012 Discharges of qualified principal residence indebtedness. How do i file an amended return for 2012   You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. How do i file an amended return for 2012 You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. How do i file an amended return for 2012 Principal residence. How do i file an amended return for 2012   Your principal residence is the home where you ordinarily live most of the time. How do i file an amended return for 2012 You can have only one principal residence at any one time. How do i file an amended return for 2012 Qualified principal residence indebtedness. How do i file an amended return for 2012   This is a mortgage that you took out to buy, build, or substantially improve your principal residence and that is secured by that residence. How do i file an amended return for 2012 If the amount of your original mortgage is more than the cost of your principal residence plus the cost of substantial improvements, qualified principal residence indebtedness cannot be more than the cost of your principal residence plus improvements. How do i file an amended return for 2012   Any debt secured by your principal residence that you use to refinance qualified principal residence indebtedness is qualified principal residence indebtedness up to the amount of your old mortgage principal just before the refinancing. How do i file an amended return for 2012 Additional debt incurred to substantially improve your principal residence is also qualified principal residence indebtedness. How do i file an amended return for 2012 Amount you can exclude. How do i file an amended return for 2012   You can only exclude debt discharged after 2006 and before 2014. How do i file an amended return for 2012 The most you can exclude is $2 million ($1 million if married filing separately). How do i file an amended return for 2012 You cannot exclude any amount that was discharged because of services performed for the lender or on account of any other factor not directly related either to a decline in the value of your residence or to your financial condition. How do i file an amended return for 2012 Ordering rule. How do i file an amended return for 2012   If only a part of a loan is qualified principal residence indebtedness, you can exclude only the amount of the discharge that is more than the amount of the loan (immediately before the discharge) that is not qualified principal residence indebtedness. How do i file an amended return for 2012 Qualified Home This means your main home or your second home. How do i file an amended return for 2012 A home includes a house, condominium, cooperative, mobile home, house trailer, boat, or similar property that has sleeping, cooking, and toilet facilities. How do i file an amended return for 2012 Main home. How do i file an amended return for 2012   You can have only one main home at any one time. How do i file an amended return for 2012 This is the home where you ordinarily live most of the time. How do i file an amended return for 2012 Second home and other special situations. How do i file an amended return for 2012   If you have a second home, use part of your home for other than residential living (such as a home office), rent out part of your home, or are having your home constructed, see Qualified Home in Publication 936. How do i file an amended return for 2012 Limit on Deduction If your adjusted gross income (AGI) on Form 1040, line 38, is more than $100,000 ($50,000 if your filing status is married filing separately), the amount of your mortgage insurance premiums that are deductible is reduced and may be eliminated. How do i file an amended return for 2012 See Line 13 in the instructions for Schedule A (Form 1040) and complete the Mortgage Insurance Premiums Deduction Worksheet to figure the amount you can deduct. How do i file an amended return for 2012 If your AGI is more than $109,000 ($54,500 if married filing separately), you cannot deduct your mortgage insurance premiums. How do i file an amended return for 2012 Form 1098. How do i file an amended return for 2012   The amount of mortgage insurance premiums you paid during 2013 should be reported in box 4. How do i file an amended return for 2012 See Form 1098, Mortgage Interest Statement in Publication 936. How do i file an amended return for 2012 Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals afford home ownership. How do i file an amended return for 2012 If you qualify, you can claim the credit on Form 8396 each year for part of the home mortgage interest you pay. How do i file an amended return for 2012 Who qualifies. How do i file an amended return for 2012   You may be eligible for the credit if you were issued a qualified Mortgage Credit Certificate (MCC) from your state or local government. How do i file an amended return for 2012 Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. How do i file an amended return for 2012 The MCC will show the certificate credit rate you will use to figure your credit. How do i file an amended return for 2012 It also will show the certified indebtedness amount. How do i file an amended return for 2012 Only the interest on that amount qualifies for the credit. How do i file an amended return for 2012 See Figuring the Credit , later. How do i file an amended return for 2012 You must contact the appropriate government agency about getting an MCC before you get a mortgage and buy your home. How do i file an amended return for 2012 Contact your state or local housing finance agency for information about the availability of MCCs in your area. How do i file an amended return for 2012 How to claim the credit. How do i file an amended return for 2012   To claim the credit, complete Form 8396 and attach it to your Form 1040 or Form 1040NR, U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 Nonresident Alien Income Tax Return. How do i file an amended return for 2012 Include the credit in your total for Form 1040, line 53, or Form 1040NR, line 50; be sure to check box c and write “Form 8396” on that line. How do i file an amended return for 2012 Reducing your home mortgage interest deduction. How do i file an amended return for 2012   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. How do i file an amended return for 2012 You must do this even if part of that amount is to be carried forward to 2014. How do i file an amended return for 2012 Selling your home. How do i file an amended return for 2012   If you purchase a home after 1990 using an MCC, and you sell that home within 9 years, you may have to recapture (repay) all or part of the benefit you received from the MCC program. How do i file an amended return for 2012 For additional information, see Recapturing (Paying Back) a Federal Mortgage Subsidy, in Publication 523. How do i file an amended return for 2012 Figuring the Credit Figure your credit on Form 8396. How do i file an amended return for 2012 Mortgage not more than certified indebtedness. How do i file an amended return for 2012   If your mortgage loan amount is equal to (or smaller than) the certified indebtedness amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. How do i file an amended return for 2012 Mortgage more than certified indebtedness. How do i file an amended return for 2012   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. How do i file an amended return for 2012 To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. How do i file an amended return for 2012 Certified indebtedness amount on your MCC Original amount of your mortgage   The fraction will not change as long as you are entitled to take the mortgage interest credit. How do i file an amended return for 2012 Example. How do i file an amended return for 2012 Emily bought a home this year. How do i file an amended return for 2012 Her mortgage loan is $125,000. How do i file an amended return for 2012 The certified indebtedness amount on her MCC is $100,000. How do i file an amended return for 2012 She paid $7,500 interest this year. How do i file an amended return for 2012 Emily figures the interest to enter on Form 8396, line 1, as follows:   $100,000 = 80% (. How do i file an amended return for 2012 80)       $125,000       $7,500 x . How do i file an amended return for 2012 80 = $6,000   Emily enters $6,000 on Form 8396, line 1. How do i file an amended return for 2012 In each later year, she will figure her credit using only 80% of the interest she pays for that year. How do i file an amended return for 2012 Limits Two limits may apply to your credit. How do i file an amended return for 2012 A limit based on the credit rate, and A limit based on your tax. How do i file an amended return for 2012 Limit based on credit rate. How do i file an amended return for 2012   If the certificate credit rate is higher than 20%, the credit you are allowed cannot be more than $2,000. How do i file an amended return for 2012 Limit based on tax. How do i file an amended return for 2012   After applying the limit based on the credit rate, your credit generally cannot be more than your tax liability. How do i file an amended return for 2012 See the Credit Limit Worksheet in the Form 8396 instructions to calculate the limit based on tax. How do i file an amended return for 2012 Dividing the Credit If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, the credit must be divided based on the interest held by each person. How do i file an amended return for 2012 Example. How do i file an amended return for 2012 John and his brother, George, were issued an MCC. How do i file an amended return for 2012 They used it to get a mortgage on their main home. How do i file an amended return for 2012 John has a 60% ownership interest in the home, and George has a 40% ownership interest in the home. How do i file an amended return for 2012 John paid $5,400 mortgage interest this year and George paid $3,600. How do i file an amended return for 2012 The MCC shows a credit rate of 25% and a certified indebtedness amount of $130,000. How do i file an amended return for 2012 The loan amount (mortgage) on their home is $120,000. How do i file an amended return for 2012 The credit is limited to $2,000 because the credit rate is more than 20%. How do i file an amended return for 2012 John figures the credit by multiplying the mortgage interest he paid this year ($5,400) by the certificate credit rate (25%) for a total of $1,350. How do i file an amended return for 2012 His credit is limited to $1,200 ($2,000 × 60%). How do i file an amended return for 2012 George figures the credit by multiplying the mortgage interest he paid this year ($3,600) by the certificate credit rate (25%) for a total of $900. How do i file an amended return for 2012 His credit is limited to $800 ($2,000 × 40%). How do i file an amended return for 2012 Carryforward If your allowable credit is reduced because of the limit based on your tax, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. How do i file an amended return for 2012 Example. How do i file an amended return for 2012 You receive a mortgage credit certificate from State X. How do i file an amended return for 2012 This year, your regular tax liability is $1,100, you owe no alternative minimum tax, and your mortgage interest credit is $1,700. How do i file an amended return for 2012 You claim no other credits. How do i file an amended return for 2012 Your unused mortgage interest credit for this year is $600 ($1,700 − $1,100). How do i file an amended return for 2012 You can carry forward this amount to the next 3 years or until used, whichever comes first. How do i file an amended return for 2012 Credit rate more than 20%. How do i file an amended return for 2012   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). How do i file an amended return for 2012 Example. How do i file an amended return for 2012 In the earlier example under Dividing the Credit , John and George used the entire $2,000 credit. How do i file an amended return for 2012 The excess   John $1,350 − $1,200 = $150     George $900 − $800 = $100   $150 for John ($1,350 − $1,200) and $100 for George ($900 − $800) cannot be carried forward to future years, despite the respective tax liabilities for John and George. How do i file an amended return for 2012 Refinancing If you refinance your original mortgage loan on which you had been given an MCC, you must get a new MCC to be able to claim the credit on the new loan. How do i file an amended return for 2012 The amount of credit you can claim on the new loan may change. How do i file an amended return for 2012 Table 2 below summarizes how to figure your credit if you refinance your original mortgage loan. How do i file an amended return for 2012 Table 2. How do i file an amended return for 2012 Effect of Refinancing on Your Credit IF you get a new (reissued) MCC and the amount of your new mortgage is . How do i file an amended return for 2012 . How do i file an amended return for 2012 . How do i file an amended return for 2012 THEN the interest you claim on Form 8396, line 1, is* . How do i file an amended return for 2012 . How do i file an amended return for 2012 . How do i file an amended return for 2012 smaller than or equal to the certified indebtedness amount on the new MCC all the interest paid during the year on your new mortgage. How do i file an amended return for 2012 larger than the certified indebtedness amount on the new MCC interest paid during the year on your new mortgage multiplied by the following fraction. How do i file an amended return for 2012         certified indebtedness  amount on your new MCC       original amount of your  mortgage   *The credit using the new MCC cannot be more than the credit using the old MCC. How do i file an amended return for 2012  See New MCC cannot increase your credit above. How do i file an amended return for 2012 An issuer may reissue an MCC after you refinance your mortgage. How do i file an amended return for 2012 If you did not get a new MCC, you may want to contact the state or local housing finance agency that issued your original MCC for information about whether you can get a reissued MCC. How do i file an amended return for 2012 Year of refinancing. How do i file an amended return for 2012   In the year of refinancing, add the applicable amount of interest paid on the old mortgage and the applicable amount of interest paid on the new mortgage, and enter the total on Form 8396, line 1. How do i file an amended return for 2012   If your new MCC has a credit rate different from the rate on the old MCC, you must attach a statement to Form 8396. How do i file an amended return for 2012 The statement must show the calculation for lines 1, 2, and 3 for the part of the year when the old MCC was in effect. How do i file an amended return for 2012 It must show a separate calculation for the part of the year when the new MCC was in effect. How do i file an amended return for 2012 Combine the amounts from both calculations for line 3, enter the total on line 3 of the form, and write “See attached” on the dotted line next to line 2. How do i file an amended return for 2012 New MCC cannot increase your credit. How do i file an amended return for 2012   The credit that you claim with your new MCC cannot be more than the credit that you could have claimed with your old MCC. How do i file an amended return for 2012   In most cases, the agency that issues your new MCC will make sure that it does not increase your credit. How do i file an amended return for 2012 However, if either your old loan or your new loan has a variable (adjustable) interest rate, you will need to check this yourself. How do i file an amended return for 2012 In that case, you will need to know the amount of the credit you could have claimed using the old MCC. How do i file an amended return for 2012   There are two methods for figuring the credit you could have claimed. How do i file an amended return for 2012 Under one method, you figure the actual credit that would have been allowed. How do i file an amended return for 2012 This means you use the credit rate on the old MCC and the interest you would have paid on the old loan. How do i file an amended return for 2012   If your old loan was a variable rate mortgage, you can use another method to determine the credit that you could have claimed. How do i file an amended return for 2012 Under this method, you figure the credit using a payment schedule of a hypothetical self-amortizing mortgage with level payments projected to the final maturity date of the old mortgage. How do i file an amended return for 2012 The interest rate of the hypothetical mortgage is the annual percentage rate (APR) of the new mortgage for purposes of the Federal Truth in Lending Act. How do i file an amended return for 2012 The principal of the hypothetical mortgage is the remaining outstanding balance of the certified mortgage indebtedness shown on the old MCC. How do i file an amended return for 2012    You must choose one method and use it consistently beginning with the first tax year for which you claim the credit based on the new MCC. How do i file an amended return for 2012    As part of your tax records, you should keep your old MCC and the schedule of payments for your old mortgage. How do i file an amended return for 2012 Basis Basis is your starting point for figuring a gain or loss if you later sell your home, or for figuring depreciation if you later use part of your home for business purposes or for rent. How do i file an amended return for 2012 While you own your home, you may add certain items to your basis. How do i file an amended return for 2012 You may subtract certain other items from your basis. How do i file an amended return for 2012 These items are called adjustments to basis and are explained later under Adjusted Basis . How do i file an amended return for 2012 It is important that you understand these terms when you first acquire your home because you must keep track of your basis and adjusted basis during the period you own your home. How do i file an amended return for 2012 You also must keep records of the events that affect basis or adjusted basis. How do i file an amended return for 2012 See Keeping Records , below. How do i file an amended return for 2012 Figuring Your Basis How you figure your basis depends on how you acquire your home. How do i file an amended return for 2012 If you buy or build your home, your cost is your basis. How do i file an amended return for 2012 If you receive your home as a gift, your basis is usually the same as the adjusted basis of the person who gave you the property. How do i file an amended return for 2012 If you inherit your home from a decedent, different rules apply depending on the date of the decedent's death. How do i file an amended return for 2012 Each of these topics is discussed later. How do i file an amended return for 2012 Property transferred from a spouse. How do i file an amended return for 2012   If your home is transferred to you from your spouse, or from your former spouse as a result of a divorce, your basis is the same as your spouse's (or former spouse's) adjusted basis just before the transfer. How do i file an amended return for 2012 Publication 504, Divorced or Separated Individuals, fully discusses transfers between spouses. How do i file an amended return for 2012 Cost as Basis The cost of your home, whether you purchased it or constructed it, is the amount you paid for it, including any debt you assumed. How do i file an amended return for 2012 The cost of your home includes most settlement or closing costs you paid when you bought the home. How do i file an amended return for 2012 If you built your home, your cost includes most closing costs paid when you bought the land or settled on your mortgage. How do i file an amended return for 2012 See Settlement or closing costs , later. How do i file an amended return for 2012 If you elect to deduct the sales taxes on the purchase or construction of your home as an itemized deduction on Schedule A (Form 1040), you cannot include the sales taxes as part of your cost basis in the home. How do i file an amended return for 2012 Purchase. How do i file an amended return for 2012   The basis of a home you bought is the amount you paid for it. How do i file an amended return for 2012 This usually includes your down payment and any debt you assumed. How do i file an amended return for 2012 The basis of a cooperative apartment is the amount you paid for your shares in the corporation that owns or controls the property. How do i file an amended return for 2012 This amount includes any purchase commissions or other costs of acquiring the shares. How do i file an amended return for 2012 Construction. How do i file an amended return for 2012   If you contracted to have your home built on land that you own, your basis in the home is your basis in the land plus the amount you paid to have the home built. How do i file an amended return for 2012 This includes the cost of labor and materials, the amount you paid the contractor, any architect's fees, building permit charges, utility meter and connection charges, and legal fees that are directly connected with building your home. How do i file an amended return for 2012 If you built all or part of your home yourself, your basis is the total amount it cost you to build it. How do i file an amended return for 2012 You cannot include in basis the value of your own labor or any other labor for which you did not pay. How do i file an amended return for 2012 Real estate taxes. How do i file an amended return for 2012   Real estate taxes are usually divided so that you and the seller each pay taxes for the part of the property tax year that each owned the home. How do i file an amended return for 2012 See the earlier discussion of Real estate taxes paid at settlement or closing , under Real Estate Taxes, earlier, to figure the real estate taxes you paid or are considered to have paid. How do i file an amended return for 2012   If you pay any part of the seller's share of the real estate taxes (the taxes up to the date of sale), and the seller did not reimburse you, add those taxes to your basis in the home. How do i file an amended return for 2012 You cannot deduct them as taxes paid. How do i file an amended return for 2012   If the seller paid any of your share of the real estate taxes (the taxes beginning with the date of sale), you can still deduct those taxes. How do i file an amended return for 2012 Do not include those taxes in your basis. How do i file an amended return for 2012 If you did not reimburse the seller, you must reduce your basis by the amount of those taxes. How do i file an amended return for 2012 Example 1. How do i file an amended return for 2012 You bought your home on September 1. How do i file an amended return for 2012 The property tax year in your area is the calendar year, and the tax is due on August 15. How do i file an amended return for 2012 The real estate taxes on the home you bought were $1,275 for the year and had been paid by the seller on August 15. How do i file an amended return for 2012 You did not reimburse the seller for your share of the real estate taxes from September 1 through December 31. How do i file an amended return for 2012 You must reduce the basis of your home by the $426 [(122 ÷ 365) × $1,275] the seller paid for you. How do i file an amended return for 2012 You can deduct your $426 share of real estate taxes on your return for the year you purchased your home. How do i file an amended return for 2012 Example 2. How do i file an amended return for 2012 You bought your home on May 3, 2013. How do i file an amended return for 2012 The property tax year in your area is the calendar year. How do i file an amended return for 2012 The taxes for the previous year are assessed on January 2 and are due on May 31 and November 30. How do i file an amended return for 2012 Under state law, the taxes become a lien on May 31. How do i file an amended return for 2012 You agreed to pay all taxes due after the date of sale. How do i file an amended return for 2012 The taxes due in 2013 for 2012 were $1,375. How do i file an amended return for 2012 The taxes due in 2014 for 2013 will be $1,425. How do i file an amended return for 2012 You cannot deduct any of the taxes paid in 2013 because they relate to the 2012 property tax year and you did not own the home until 2013. How do i file an amended return for 2012 Instead, you add the $1,375 to the cost (basis) of your home. How do i file an amended return for 2012 You owned the home in 2013 for 243 days (May 3 to December 31), so you can take a tax deduction on your 2014 return of $949 [(243 ÷ 365) × $1,425] paid in 2014 for 2013. How do i file an amended return for 2012 You add the remaining $476 ($1,425 − $949) of taxes paid in 2014 to the cost (basis) of your home. How do i file an amended return for 2012 Settlement or closing costs. How do i file an amended return for 2012   If you bought your home, you probably paid settlement or closing costs in addition to the contract price. How do i file an amended return for 2012 These costs are divided between you and the seller according to the sales contract, local custom, or understanding of the parties. How do i file an amended return for 2012 If you built your home, you probably paid these costs when you bought the land or settled on your mortgage. How do i file an amended return for 2012   The only settlement or closing costs you can deduct are home mortgage interest and certain real estate taxes. How do i file an amended return for 2012 You deduct them in the year you buy your home if you itemize your deductions. How do i file an amended return for 2012 You can add certain other settlement or closing costs to the basis of your home. How do i file an amended return for 2012 Items added to basis. How do i file an amended return for 2012   You can include in your basis the settlement fees and closing costs you paid for buying your home. How do i file an amended return for 2012 A fee is for buying the home if you would have had to pay it even if you paid cash for the home. How do i file an amended return for 2012   The following are some of the settlement fees and closing costs that you can include in the original basis of your home. How do i file an amended return for 2012 Abstract fees (abstract of title fees). How do i file an amended return for 2012 Charges for installing utility services. How do i file an amended return for 2012 Legal fees (including fees for the title search and preparation of the sales contract and deed). How do i file an amended return for 2012 Recording fees. How do i file an amended return for 2012 Surveys. How do i file an amended return for 2012 Transfer or stamp taxes. How do i file an amended return for 2012 Owner's title insurance. How do i file an amended return for 2012 Any amount the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, cost for improvements or repairs, and sales commissions. How do i file an amended return for 2012   If the seller actually paid for any item for which you are liable and for which you can take a deduction (such as your share of the real estate taxes for the year of sale), you must reduce your basis by that amount unless you are charged for it in the settlement. How do i file an amended return for 2012 Items not added to basis and not deductible. How do i file an amended return for 2012   Here are some settlement and closing costs that you cannot deduct or add to your basis. How do i file an amended return for 2012 Fire insurance premiums. How do i file an amended return for 2012 Charges for using utilities or other services related to occupancy of the home before closing. How do i file an amended return for 2012 Rent for occupying the home before closing. How do i file an amended return for 2012 Charges connected with getting or refinancing a mortgage loan, such as: Loan assumption fees, Cost of a credit report, and Fee for an appraisal required by a lender. How do i file an amended return for 2012 Points paid by seller. How do i file an amended return for 2012   If you bought your home after April 3, 1994, you must reduce your basis by any points paid for your mortgage by the person who sold you your home. How do i file an amended return for 2012   If you bought your home after 1990 but before April 4, 1994, you must reduce your basis by seller-paid points only if you deducted them. How do i file an amended return for 2012 See Points , earlier, for the rules on deducting points. How do i file an amended return for 2012 Gift To figure the basis of property you receive as a gift, you must know its adjusted basis (defined later) to the donor just before it was given to you, its fair market value (FMV) at the time it was given to you, and any gift tax paid on it. How do i file an amended return for 2012 Fair market value. How do i file an amended return for 2012   Fair market value (FMV) is the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and who both have a reasonable knowledge of all the necessary facts. How do i file an amended return for 2012 Donor's adjusted basis is more than FMV. How do i file an amended return for 2012   If someone gave you your home and the donor's adjusted basis, when it was given to you, was more than the FMV, your basis at the time of receipt is the same as the donor's adjusted basis. How do i file an amended return for 2012 Disposition basis. How do i file an amended return for 2012   If the donor's adjusted basis at the time of the gift is more than the FMV, your basis (plus or minus any required adjustments, see Adjusted Basis , later) when you dispose of the property will depend on whether you have a gain or a loss. How do i file an amended return for 2012 Your basis for figuring a gain is the same as the donor's adjusted basis. How do i file an amended return for 2012 Your basis for figuring a loss is the FMV when you received the gift. How do i file an amended return for 2012 If you use the donor's adjusted basis to figure a gain and it results in a loss, then you must use the FMV (at the time of the gift) to refigure the loss. How do i file an amended return for 2012 However, if using the FMV results in a gain, then you neither have a gain nor a loss. How do i file an amended return for 2012 Example 1. How do i file an amended return for 2012 Andrew received a house as a gift from Ishmael (the donor). How do i file an amended return for 2012 At the time of the gift, the home had an FMV of $80,000. How do i file an amended return for 2012 Ishmael's adjusted basis was $100,000. How do i file an amended return for 2012 After he received the house, no events occurred to increase or decrease the basis. How do i file an amended return for 2012 If Andrew sells the house for $120,000, he will have a $20,000 gain because he must use the donor's adjusted basis ($100,000) at the time of the gift as his basis to figure the gain. How do i file an amended return for 2012 Example 2. How do i file an amended return for 2012 Same facts as Example 1 , except this time Andrew sells the house for $70,000. How do i file an amended return for 2012 He will have a loss of $10,000 because he must use the FMV ($80,000) at the time of the gift as his basis to figure the loss. How do i file an amended return for 2012 Example 3. How do i file an amended return for 2012 Same facts as Example 1 , except this time Andrew sells the house for $90,000. How do i file an amended return for 2012 Initially, he figures the gain using Ishmael's adjusted basis ($100,000), which results in a loss of $10,000. How do i file an amended return for 2012 Since it is a loss, Andrew must now recalculate the loss using the FMV ($80,000), which results in a gain of $10,000. How do i file an amended return for 2012 So in this situation, Andrew will neither have a gain nor a loss. How do i file an amended return for 2012 Donor's adjusted basis equal to or less than the FMV. How do i file an amended return for 2012   If someone gave you your home after 1976 and the donor's adjusted basis, when it was given to you, was equal to or less than the FMV, your basis at the time of receipt is the same as the donor's adjusted basis, plus the part of any federal gift tax paid that is due to the net increase in value of the home. How do i file an amended return for 2012 Part of federal gift tax due to net increase in value. How do i file an amended return for 2012   Figure the part of the federal gift tax paid that is due to the net increase in value of the home by multiplying the total federal gift tax paid by a fraction. How do i file an amended return for 2012 The numerator (top part) of the fraction is the net increase in the value of the home, and the denominator (bottom part) is the value of the home for gift tax purposes after reduction for any annual exclusion and marital or charitable deduction that applies to the gift. How do i file an amended return for 2012 The net increase in the value of the home is its FMV minus the adjusted basis of the donor. How do i file an amended return for 2012 Publication 551 gives more information, including examples, on figuring your basis when you receive property as a gift. How do i file an amended return for 2012 Inheritance Your basis in a home you inherited is generally the fair market value of the home on the date of the decedent's death or on the alternative valuation date if the personal representative for the estate chooses to use alternative valuation. How do i file an amended return for 2012 If an estate tax return was filed, your basis is generally the value of the home listed on the estate tax return. How do i file an amended return for 2012 If an estate tax return was not filed, your basis is the appraised value of the home at the decedent's date of death for state inheritance or transmission taxes. How do i file an amended return for 2012 Publication 551 and Publication 559, Survivors, Executors, and Administrators, have more information on the basis of inherited property. How do i file an amended return for 2012 If you inherited your home from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. How do i file an amended return for 2012 Adjusted Basis While you own your home, various events may take place that can change the original basis of your home. How do i file an amended return for 2012 These events can increase or decrease your original basis. How do i file an amended return for 2012 The result is called adjusted basis. How do i file an amended return for 2012 See Table 3, on this page, for a list of some of the items that can adjust your basis. How do i file an amended return for 2012 Table 3. How do i file an amended return for 2012 Adjusted Basis This table lists examples of some items that generally will increase or decrease your basis in your home. How do i file an amended return for 2012 It is not intended to be all-inclusive. How do i file an amended return for 2012 Increases to Basis Decreases to Basis Improvements: Putting an addition on your home Replacing an entire roof Paving your driveway Installing central air conditioning Rewiring your home Assessments for local improvements (see Assessments for local benefits , under What You Can and Cannot Deduct, earlier) Amounts spent to restore damaged property Insurance or other reimbursement for casualty losses Deductible casualty loss not covered by insurance Payments received for easement or right-of-way granted Depreciation allowed or allowable if home is used for business or rental purposes Value of subsidy for energy conservation measure excluded from income Improvements. How do i file an amended return for 2012   An improvement materially adds to the value of your home, considerably prolongs its useful life, or adapts it to new uses. How do i file an amended return for 2012 You must add the cost of any improvements to the basis of your home. How do i file an amended return for 2012 You cannot deduct these costs. How do i file an amended return for 2012   Improvements include putting a recreation room in your unfinished basement, adding another bathroom or bedroom, putting up a fence, putting in new plumbing or wiring, installing a new roof, and paving your driveway. How do i file an amended return for 2012 Amount added to basis. How do i file an amended return for 2012   The amount you add to your basis for improvements is your actual cost. How do i file an amended return for 2012 This includes all costs for material and labor, except your own labor, and all expenses related to the improvement. How do i file an amended return for 2012 For example, if you had your lot surveyed to put up a fence, the cost of the survey is a part of the cost of the fence. How do i file an amended return for 2012   You also must add to your basis state and local assessments for improvements such as streets and sidewalks if they increase the value of the property. How do i file an amended return for 2012 These assessments are discussed earlier under Real Estate Taxes . How do i file an amended return for 2012 Improvements no longer part of home. How do i file an amended return for 2012    Your home's adjusted basis does not include the cost of any improvements that are replaced and are no longer part of the home. How do i file an amended return for 2012 Example. How do i file an amended return for 2012 You put wall-to-wall carpeting in your home 15 years ago. How do i file an amended return for 2012 Later, you replaced that carpeting with new wall-to-wall carpeting. How do i file an amended return for 2012 The cost of the old carpeting you replaced is no longer part of your home's adjusted basis. How do i file an amended return for 2012 Repairs versus improvements. How do i file an amended return for 2012   A repair keeps your home in an ordinary, efficient operating condition. How do i file an amended return for 2012 It does not add to the value of your home or prolong its life. How do i file an amended return for 2012 Repairs include repainting your home inside or outside, fixing your gutters or floors, fixing leaks or plastering, and replacing broken window panes. How do i file an amended return for 2012 You cannot deduct repair costs and generally cannot add them to the basis of your home. How do i file an amended return for 2012   However, repairs that are done as part of an extensive remodeling or restoration of your home are considered improvements. How do i file an amended return for 2012 You add them to the basis of your home. How do i file an amended return for 2012 Records to keep. How do i file an amended return for 2012   You can use Table 4 (at the end of the publication) as a guide to help you keep track of improvements to your home. How do i file an amended return for 2012 Also see Keeping Records , below. How do i file an amended return for 2012 Energy conservation subsidy. How do i file an amended return for 2012   If a public utility gives you (directly or indirectly) a subsidy for the purchase or installation of an energy conservation measure for your home, do not include the value of that subsidy in your income. How do i file an amended return for 2012 You must reduce the basis of your home by that value. How do i file an amended return for 2012   An energy conservation measure is an installation or modification primarily designed to reduce consumption of electricity or natural gas or to improve the management of energy demand. How do i file an amended return for 2012 Keeping Records Keeping full and accurate records is vital to properly report your income and expenses, to support your deductions and credits, and to know the basis or adjusted basis of your home. How do i file an amended return for 2012 These records include your purchase contract and settlement papers if you bought the property, or other objective evidence if you acquired it by gift, inheritance, or similar means. How do i file an amended return for 2012 You should keep any receipts, canceled checks, and similar evidence for improvements or other additions to the basis. How do i file an amended return for 2012 In addition, you should keep track of any decreases to the basis such as those listed in Table 3, earlier. How do i file an amended return for 2012 How to keep records. How do i file an amended return for 2012   How you keep records is up to you, but they must be clear and accurate and must be available to the IRS. How do i file an amended return for 2012 How long to keep records. How do i file an amended return for 2012   You must keep your records for as long as they are important for meeting any provision of the federal tax law. How do i file an amended return for 2012   Keep records that support an item of income, a deduction, or a credit appearing on a return until the period of limitations for the return runs out. How do i file an amended return for 2012 (A period of limitations is the period of time after which no legal action can be brought. How do i file an amended return for 2012 ) For assessment of tax you owe, this is generally 3 years from the date you filed the return. How do i file an amended return for 2012 For filing a claim for credit or refund, this is generally 3 years from the date you filed the original return, or 2 years from the date you paid the tax, whichever is later. How do i file an amended return for 2012 Returns filed before the due date are treated as filed on the due date. How do i file an amended return for 2012   You may need to keep records relating to the basis of property (discussed earlier) for longer than the period of limitations. How do i file an amended return for 2012 Keep those records as long as they are important in figuring the basis of the original or replacement property. How do i file an amended return for 2012 Generally, this means for as long as you own the property and, after you dispose of it, for the period of limitations that applies to you. How do i file an amended return for 2012 Table 4. How do i file an amended return for 2012 Record of Home Improvements Keep this for your records. How do i file an amended return for 2012 Also, keep receipts or other proof of improvements. How do i file an amended return for 2012 Remove from this record any improvements that are no longer part of your main home. How do i file an amended return for 2012 For example, if you put wall-to-wall carpeting in your home and later replace it with new wall-to-wall carpeting, remove the cost of the first carpeting. How do i file an amended return for 2012 (a) Type of Improvement (b) Date (c) Amount   (a) Type of Improvement (b) Date (c) Amount Additions:       Heating & Air  Conditioning:     Bedroom       Heating system     Bathroom       Central air conditioning     Deck       Furnace     Garage       Duct work     Porch       Central humidifier     Patio       Filtration system     Storage shed       Other     Fireplace       Electrical:     Other           Lawn & Grounds:       Lighting fixtures           Wiring upgrades     Landscaping       Other     Driveway       Plumbing:     Walkway           Fences       Water heater     Retaining wall       Soft water system     Sprinkler system       Filtration system     Swimming pool       Other     Exterior lighting       Insulation:     Other           Communications:       Attic           Walls     Satellite dish       Floors     Intercom       Pipes and duct work     Security system       Other     Other             Miscellaneous:       Interior  Improvements:     Storm windows and doors       Built-in appliances     Roof       Kitchen modernization     Central vacuum       Bathroom modernization     Other       Flooring             Wall-to-wall carpeting             Other     How To
Español

Delaware River Basin Commission

In 1961, the federal government and the governments of Delaware, New Jersey, Pennsylvania, and New York, entered into an agreement that created the Delaware River Basin Commission. The Commission has the independent legal authority to oversee and manage the Delaware River Basin.

Contact the Agency or Department

Website: Delaware River Basin Commission

Contact In-Person: Directions

Address: 25 State Police Dr
P.O. Box 7360

West Trenton, NJ 08628-0360

Phone Number: (609) 883-9500

The How Do I File An Amended Return For 2012

How do i file an amended return for 2012 Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. How do i file an amended return for 2012 Exemption from withholding. How do i file an amended return for 2012 How To Report Your Benefits How Much Is Taxable?Examples Lump-Sum ElectionExample Deductions Related to Your BenefitsRepayments More Than Gross Benefits Worksheets AppendixForm SSA-1099, Social Security Benefit Statement 2013 Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) How To Get Tax HelpLow Income Taxpayer Clinics Are Any of Your Benefits Taxable? To find out whether any of your benefits shown on Forms SSA-1099 and RRB-1099 may be taxable, compare the base amount (explained later) for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. How do i file an amended return for 2012 When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. How do i file an amended return for 2012 Children's benefits. How do i file an amended return for 2012   The rules in this publication apply to benefits received by children. How do i file an amended return for 2012 See Who is taxed , later. How do i file an amended return for 2012 The SSA issues Form SSA-1099 and Form SSA-1042S. How do i file an amended return for 2012 The RRB issues Form RRB-1099 and Form RRB-1042S. How do i file an amended return for 2012 These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. How do i file an amended return for 2012 You may receive more than one of these forms for the same tax year. How do i file an amended return for 2012 See the Appendix at the end of this publication for more information. How do i file an amended return for 2012 Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. How do i file an amended return for 2012 The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. How do i file an amended return for 2012 A corrected Form RRB-1099 or Form RRB-1042S is indicated as “CORRECTED” and replaces the corresponding original Form RRB-1099 or Form RRB-1042S. How do i file an amended return for 2012 You must use the latest corrected Form RRB-1099 or Form RRB-1042S you received and any original Form RRB-1099 or Form RRB-1042S that the RRB has not corrected when you determine what amounts to report on your tax return. How do i file an amended return for 2012 Figuring total income. How do i file an amended return for 2012   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. How do i file an amended return for 2012 If the total is more than your base amount, part of your benefits may be taxable. How do i file an amended return for 2012   If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. How do i file an amended return for 2012 Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. How do i file an amended return for 2012 If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. How do i file an amended return for 2012 If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. How do i file an amended return for 2012 Base amount. How do i file an amended return for 2012   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. How do i file an amended return for 2012 Worksheet A. How do i file an amended return for 2012   You can use Worksheet A to figure the amount of income to compare with your base amount. How do i file an amended return for 2012 This is a quick way to check whether some of your benefits may be taxable. How do i file an amended return for 2012     Worksheet A. How do i file an amended return for 2012 A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. How do i file an amended return for 2012 Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How do i file an amended return for 2012 Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How do i file an amended return for 2012 (If you received more than one form, combine the amounts from box 5 and enter the total. How do i file an amended return for 2012 ) A. How do i file an amended return for 2012   Note. How do i file an amended return for 2012 If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. How do i file an amended return for 2012 B. How do i file an amended return for 2012 Enter one-half of the amount on line A B. How do i file an amended return for 2012   C. How do i file an amended return for 2012 Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How do i file an amended return for 2012   D. How do i file an amended return for 2012 Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. How do i file an amended return for 2012   E. How do i file an amended return for 2012 Add lines B, C, and D E. How do i file an amended return for 2012   Note. How do i file an amended return for 2012 Compare the amount on line E to your base amount for your filing status. How do i file an amended return for 2012 If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. How do i file an amended return for 2012 If the amount on line E is more than your base amount, some of your benefits may be taxable. How do i file an amended return for 2012 You need to complete Worksheet 1, shown later. How do i file an amended return for 2012 If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . How do i file an amended return for 2012   Example. How do i file an amended return for 2012 You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. How do i file an amended return for 2012 In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. How do i file an amended return for 2012 Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. How do i file an amended return for 2012 You also received a taxable pension of $22,800 and interest income of $500. How do i file an amended return for 2012 You did not have any tax-exempt interest income. How do i file an amended return for 2012 Your benefits are not taxable for 2013 because your income, as figured in Worksheet A below, is not more than your base amount ($32,000) for married filing jointly. How do i file an amended return for 2012   Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. How do i file an amended return for 2012     Filled-in Worksheet A. How do i file an amended return for 2012 A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. How do i file an amended return for 2012 Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How do i file an amended return for 2012 Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How do i file an amended return for 2012 (If you received more than one form, combine the amounts from box 5 and enter the total. How do i file an amended return for 2012 ) A. How do i file an amended return for 2012 $11,000 Note. How do i file an amended return for 2012 If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. How do i file an amended return for 2012 B. How do i file an amended return for 2012 Enter one-half of the amount on line A B. How do i file an amended return for 2012 5,500 C. How do i file an amended return for 2012 Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How do i file an amended return for 2012 23,300 D. How do i file an amended return for 2012 Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. How do i file an amended return for 2012 -0- E. How do i file an amended return for 2012 Add lines B, C, and D E. How do i file an amended return for 2012 $28,800 Note. How do i file an amended return for 2012 Compare the amount on line E to your base amount for your filing status. How do i file an amended return for 2012 If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. How do i file an amended return for 2012 If the amount on line E is more than your base amount, some of your benefits may be taxable. How do i file an amended return for 2012 You need to complete Worksheet 1, shown later. How do i file an amended return for 2012 If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . How do i file an amended return for 2012   Who is taxed. How do i file an amended return for 2012   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. How do i file an amended return for 2012 For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. How do i file an amended return for 2012 One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. How do i file an amended return for 2012 Repayment of benefits. How do i file an amended return for 2012   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. How do i file an amended return for 2012 It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. How do i file an amended return for 2012 If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. How do i file an amended return for 2012   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. How do i file an amended return for 2012 Your repayments are shown in box 4. How do i file an amended return for 2012 The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). How do i file an amended return for 2012 Use the amount in box 5 to figure whether any of your benefits are taxable. How do i file an amended return for 2012 Example. How do i file an amended return for 2012 In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. How do i file an amended return for 2012 In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. How do i file an amended return for 2012 During 2013, you repaid $500 to SSA. How do i file an amended return for 2012 The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). How do i file an amended return for 2012 The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). How do i file an amended return for 2012 Tax withholding and estimated tax. How do i file an amended return for 2012   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. How do i file an amended return for 2012 If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. How do i file an amended return for 2012   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. How do i file an amended return for 2012 For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. How do i file an amended return for 2012 U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 citizens residing abroad. How do i file an amended return for 2012   U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 citizens who are residents of the following countries are exempt from U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 tax on their benefits. How do i file an amended return for 2012 Canada. How do i file an amended return for 2012 Egypt. How do i file an amended return for 2012 Germany. How do i file an amended return for 2012 Ireland. How do i file an amended return for 2012 Israel. How do i file an amended return for 2012 Italy. How do i file an amended return for 2012 (You must also be a citizen of Italy for the exemption to apply. How do i file an amended return for 2012 ) Romania. How do i file an amended return for 2012 United Kingdom. How do i file an amended return for 2012   The SSA will not withhold U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 tax from your benefits if you are a U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 citizen. How do i file an amended return for 2012   The RRB will withhold U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. How do i file an amended return for 2012 If you do not file Form RRB-1001, the RRB will consider you a nonresident alien and withhold tax from your railroad retirement benefits at a 30% rate. How do i file an amended return for 2012 Contact the RRB to get this form. How do i file an amended return for 2012 Lawful permanent residents. How do i file an amended return for 2012   For U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 income tax purposes, lawful permanent residents (green card holders) are considered resident aliens until their lawful permanent resident status under the immigration laws is either taken away or is administratively or judicially determined to have been abandoned. How do i file an amended return for 2012 Social security benefits paid to a green card holder are not subject to 30% withholding. How do i file an amended return for 2012 If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. How do i file an amended return for 2012 SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. How do i file an amended return for 2012 If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. How do i file an amended return for 2012 You must also attach the following information to your Form 1040 or 1040A: A copy of the Form SSA-1042S, Social Security Benefit Statement, A copy of the “green card,” and A signed declaration that includes the following statements:    “The SSA should not have withheld federal income tax from my social security benefits because I am a U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. How do i file an amended return for 2012 I am filing a U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 income tax return for the tax year as a resident alien reporting all of my worldwide income. How do i file an amended return for 2012 I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. How do i file an amended return for 2012 ” Nonresident aliens. How do i file an amended return for 2012   A nonresident alien is an individual who is not a citizen or resident of the United States. How do i file an amended return for 2012 If you are a nonresident alien, the rules discussed in this publication do not apply to you. How do i file an amended return for 2012 Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. How do i file an amended return for 2012 You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. How do i file an amended return for 2012 These forms will also show the tax rate and the amount of tax withheld from your benefits. How do i file an amended return for 2012   Under tax treaties with the following countries, residents of these countries are exempt from U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 tax on their benefits. How do i file an amended return for 2012 Canada. How do i file an amended return for 2012 Egypt. How do i file an amended return for 2012 Germany. How do i file an amended return for 2012 Ireland. How do i file an amended return for 2012 Israel. How do i file an amended return for 2012 Italy. How do i file an amended return for 2012 Japan. How do i file an amended return for 2012 Romania. How do i file an amended return for 2012 United Kingdom. How do i file an amended return for 2012   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. How do i file an amended return for 2012   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. How do i file an amended return for 2012   For more information on whether you are a nonresident alien, see Publication 519, U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 Tax Guide for Aliens. How do i file an amended return for 2012 Exemption from withholding. How do i file an amended return for 2012   If your social security benefits are exempt from tax because you are a resident of one of the treaty countries listed, the SSA will not withhold U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 tax from your benefits. How do i file an amended return for 2012   If your railroad retirement benefits are exempt from tax because you are a resident of one of the treaty countries listed, you can claim an exemption from withholding by filing Form RRB-1001 with the RRB. How do i file an amended return for 2012 Contact the RRB to get this form. How do i file an amended return for 2012 Canadian or German social security benefits paid to U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 residents. How do i file an amended return for 2012   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 residents are treated for U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 income tax purposes as if they were paid under the social security legislation of the United States. How do i file an amended return for 2012 If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. How do i file an amended return for 2012 How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. How do i file an amended return for 2012 You cannot use Form 1040EZ. How do i file an amended return for 2012 Reporting on Form 1040. How do i file an amended return for 2012   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. How do i file an amended return for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. How do i file an amended return for 2012 Reporting on Form 1040A. How do i file an amended return for 2012   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. How do i file an amended return for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. How do i file an amended return for 2012 Benefits not taxable. How do i file an amended return for 2012   If you are filing Form 1040EZ, do not report any benefits on your tax return. How do i file an amended return for 2012 If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. How do i file an amended return for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How do i file an amended return for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file an amended return for 2012 How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. How do i file an amended return for 2012 Generally, the higher that total amount, the greater the taxable part of your benefits. How do i file an amended return for 2012 Maximum taxable part. How do i file an amended return for 2012   Generally, up to 50% of your benefits will be taxable. How do i file an amended return for 2012 However, up to 85% of your benefits can be taxable if either of the following situations applies to you. How do i file an amended return for 2012 The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). How do i file an amended return for 2012 You are married filing separately and lived with your spouse at any time during 2013. How do i file an amended return for 2012 Which worksheet to use. How do i file an amended return for 2012   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. How do i file an amended return for 2012 You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. How do i file an amended return for 2012 You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. How do i file an amended return for 2012 In this situation you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. How do i file an amended return for 2012 Situation (1) does not apply and you take an exclusion for interest from qualified U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. How do i file an amended return for 2012 In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. How do i file an amended return for 2012 You received a lump-sum payment for an earlier year. How do i file an amended return for 2012 In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. How do i file an amended return for 2012 See Lump-Sum Election , later. How do i file an amended return for 2012 Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. How do i file an amended return for 2012 Filled-in Worksheet 1. How do i file an amended return for 2012 Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file an amended return for 2012 Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How do i file an amended return for 2012 None of your benefits are taxable for 2013. How do i file an amended return for 2012 For more information, see Repayments More Than Gross Benefits . How do i file an amended return for 2012 If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How do i file an amended return for 2012 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How do i file an amended return for 2012 1. How do i file an amended return for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How do i file an amended return for 2012 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How do i file an amended return for 2012 $5,980         2. How do i file an amended return for 2012 Enter one-half of line 1 2. How do i file an amended return for 2012 2,990     3. How do i file an amended return for 2012 Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How do i file an amended return for 2012 28,990     4. How do i file an amended return for 2012 Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How do i file an amended return for 2012 -0-     5. How do i file an amended return for 2012 Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How do i file an amended return for 2012 -0-     6. How do i file an amended return for 2012 Combine lines 2, 3, 4, and 5 6. How do i file an amended return for 2012 31,980     7. How do i file an amended return for 2012 Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How do i file an amended return for 2012  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How do i file an amended return for 2012 -0-     8. How do i file an amended return for 2012 Is the amount on line 7 less than the amount on line 6?             No. How do i file an amended return for 2012 None of your social security benefits are taxable. How do i file an amended return for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How do i file an amended return for 2012             Yes. How do i file an amended return for 2012 Subtract line 7 from line 6 8. How do i file an amended return for 2012 31,980     9. How do i file an amended return for 2012 If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How do i file an amended return for 2012 25,000       Note. How do i file an amended return for 2012 If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How do i file an amended return for 2012 85) and enter the result on line 17. How do i file an amended return for 2012 Then go to line 18. How do i file an amended return for 2012         10. How do i file an amended return for 2012 Is the amount on line 9 less than the amount on line 8?             No. How do i file an amended return for 2012 None of your benefits are taxable. How do i file an amended return for 2012 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How do i file an amended return for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How do i file an amended return for 2012             Yes. How do i file an amended return for 2012 Subtract line 9 from line 8 10. How do i file an amended return for 2012 6,980     11. How do i file an amended return for 2012 Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How do i file an amended return for 2012 9,000     12. How do i file an amended return for 2012 Subtract line 11 from line 10. How do i file an amended return for 2012 If zero or less, enter -0- 12. How do i file an amended return for 2012 -0-     13. How do i file an amended return for 2012 Enter the smaller of line 10 or line 11 13. How do i file an amended return for 2012 6,980     14. How do i file an amended return for 2012 Enter one-half of line 13 14. How do i file an amended return for 2012 3,490     15. How do i file an amended return for 2012 Enter the smaller of line 2 or line 14 15. How do i file an amended return for 2012 2,990     16. How do i file an amended return for 2012 Multiply line 12 by 85% (. How do i file an amended return for 2012 85). How do i file an amended return for 2012 If line 12 is zero, enter -0- 16. How do i file an amended return for 2012 -0-     17. How do i file an amended return for 2012 Add lines 15 and 16 17. How do i file an amended return for 2012 2,990     18. How do i file an amended return for 2012 Multiply line 1 by 85% (. How do i file an amended return for 2012 85) 18. How do i file an amended return for 2012 5,083     19. How do i file an amended return for 2012 Taxable benefits. How do i file an amended return for 2012 Enter the smaller of line 17 or line 18. How do i file an amended return for 2012 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How do i file an amended return for 2012 $2,990       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How do i file an amended return for 2012         Example 1. How do i file an amended return for 2012 George White is single and files Form 1040 for 2013. How do i file an amended return for 2012 In addition to receiving social security payments, he received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990, for a total of $28,990. How do i file an amended return for 2012 He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. How do i file an amended return for 2012   To figure his taxable benefits, George completes Worksheet 1, shown below. How do i file an amended return for 2012 On line 20a of his Form 1040, George enters his net benefits of $5,980. How do i file an amended return for 2012 On line 20b, he enters his taxable benefits of $2,990. How do i file an amended return for 2012 Example 2. How do i file an amended return for 2012 Ray and Alice Hopkins file a joint return on Form 1040A for 2013. How do i file an amended return for 2012 Ray is retired and received a fully taxable pension of $15,500. How do i file an amended return for 2012 He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. How do i file an amended return for 2012 Alice worked during the year and had wages of $14,000. How do i file an amended return for 2012 She made a deductible payment to her IRA account of $1,000. How do i file an amended return for 2012 Ray and Alice have two savings accounts with a total of $250 in taxable interest income. How do i file an amended return for 2012 They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. How do i file an amended return for 2012 They find none of Ray's social security benefits are taxable. How do i file an amended return for 2012 On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. How do i file an amended return for 2012 Filled-in Worksheet 1. How do i file an amended return for 2012 Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file an amended return for 2012 Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How do i file an amended return for 2012 None of your benefits are taxable for 2013. How do i file an amended return for 2012 For more information, see Repayments More Than Gross Benefits . How do i file an amended return for 2012 If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How do i file an amended return for 2012 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How do i file an amended return for 2012 1. How do i file an amended return for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How do i file an amended return for 2012 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How do i file an amended return for 2012 $5,600         2. How do i file an amended return for 2012 Enter one-half of line 1 2. How do i file an amended return for 2012 2,800     3. How do i file an amended return for 2012 Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How do i file an amended return for 2012 29,750     4. How do i file an amended return for 2012 Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How do i file an amended return for 2012 -0-     5. How do i file an amended return for 2012 Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How do i file an amended return for 2012 -0-     6. How do i file an amended return for 2012 Combine lines 2, 3, 4, and 5 6. How do i file an amended return for 2012 32,550     7. How do i file an amended return for 2012 Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How do i file an amended return for 2012  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How do i file an amended return for 2012 1,000     8. How do i file an amended return for 2012 Is the amount on line 7 less than the amount on line 6?             No. How do i file an amended return for 2012 None of your social security benefits are taxable. How do i file an amended return for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How do i file an amended return for 2012             Yes. How do i file an amended return for 2012 Subtract line 7 from line 6 8. How do i file an amended return for 2012 31,550     9. How do i file an amended return for 2012 If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How do i file an amended return for 2012 32,000       Note. How do i file an amended return for 2012 If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How do i file an amended return for 2012 85) and enter the result on line 17. How do i file an amended return for 2012 Then go to line 18. How do i file an amended return for 2012         10. How do i file an amended return for 2012 Is the amount on line 9 less than the amount on line 8?             No. How do i file an amended return for 2012 None of your benefits are taxable. How do i file an amended return for 2012 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How do i file an amended return for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How do i file an amended return for 2012             Yes. How do i file an amended return for 2012 Subtract line 9 from line 8 10. How do i file an amended return for 2012       11. How do i file an amended return for 2012 Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How do i file an amended return for 2012       12. How do i file an amended return for 2012 Subtract line 11 from line 10. How do i file an amended return for 2012 If zero or less, enter -0- 12. How do i file an amended return for 2012       13. How do i file an amended return for 2012 Enter the smaller of line 10 or line 11 13. How do i file an amended return for 2012       14. How do i file an amended return for 2012 Enter one-half of line 13 14. How do i file an amended return for 2012       15. How do i file an amended return for 2012 Enter the smaller of line 2 or line 14 15. How do i file an amended return for 2012       16. How do i file an amended return for 2012 Multiply line 12 by 85% (. How do i file an amended return for 2012 85). How do i file an amended return for 2012 If line 12 is zero, enter -0- 16. How do i file an amended return for 2012       17. How do i file an amended return for 2012 Add lines 15 and 16 17. How do i file an amended return for 2012       18. How do i file an amended return for 2012 Multiply line 1 by 85% (. How do i file an amended return for 2012 85) 18. How do i file an amended return for 2012       19. How do i file an amended return for 2012 Taxable benefits. How do i file an amended return for 2012 Enter the smaller of line 17 or line 18. How do i file an amended return for 2012 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How do i file an amended return for 2012         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How do i file an amended return for 2012         Example 3. How do i file an amended return for 2012 Joe and Betty Johnson file a joint return on Form 1040 for 2013. How do i file an amended return for 2012 Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. How do i file an amended return for 2012 Joe's Form RRB-1099 shows $10,000 in box 5. How do i file an amended return for 2012 Betty is a retired government worker and received a fully taxable pension of $38,000. How do i file an amended return for 2012 They had $2,300 in taxable interest income plus interest of $200 on a qualified U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 savings bond. How do i file an amended return for 2012 The savings bond interest qualified for the exclusion. How do i file an amended return for 2012 They figure their taxable benefits by completing Worksheet 1 below. How do i file an amended return for 2012 Because they have qualified U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. How do i file an amended return for 2012 On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). How do i file an amended return for 2012 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. How do i file an amended return for 2012 (See Maximum taxable part under How Much Is Taxable earlier. How do i file an amended return for 2012 ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. How do i file an amended return for 2012 Filled-in Worksheet 1. How do i file an amended return for 2012 Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file an amended return for 2012 Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How do i file an amended return for 2012 None of your benefits are taxable for 2013. How do i file an amended return for 2012 For more information, see Repayments More Than Gross Benefits . How do i file an amended return for 2012 If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How do i file an amended return for 2012 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How do i file an amended return for 2012 1. How do i file an amended return for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How do i file an amended return for 2012 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How do i file an amended return for 2012 $10,000         2. How do i file an amended return for 2012 Enter one-half of line 1 2. How do i file an amended return for 2012 5,000     3. How do i file an amended return for 2012 Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How do i file an amended return for 2012 40,500     4. How do i file an amended return for 2012 Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How do i file an amended return for 2012 -0-     5. How do i file an amended return for 2012 Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How do i file an amended return for 2012 -0-     6. How do i file an amended return for 2012 Combine lines 2, 3, 4, and 5 6. How do i file an amended return for 2012 45,500     7. How do i file an amended return for 2012 Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How do i file an amended return for 2012  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How do i file an amended return for 2012 -0-     8. How do i file an amended return for 2012 Is the amount on line 7 less than the amount on line 6?             No. How do i file an amended return for 2012 None of your social security benefits are taxable. How do i file an amended return for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How do i file an amended return for 2012             Yes. How do i file an amended return for 2012 Subtract line 7 from line 6 8. How do i file an amended return for 2012 45,500     9. How do i file an amended return for 2012 If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How do i file an amended return for 2012 32,000       Note. How do i file an amended return for 2012 If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How do i file an amended return for 2012 85) and enter the result on line 17. How do i file an amended return for 2012 Then go to line 18. How do i file an amended return for 2012         10. How do i file an amended return for 2012 Is the amount on line 9 less than the amount on line 8?             No. How do i file an amended return for 2012 None of your benefits are taxable. How do i file an amended return for 2012 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How do i file an amended return for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How do i file an amended return for 2012             Yes. How do i file an amended return for 2012 Subtract line 9 from line 8 10. How do i file an amended return for 2012 13,500     11. How do i file an amended return for 2012 Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How do i file an amended return for 2012 12,000     12. How do i file an amended return for 2012 Subtract line 11 from line 10. How do i file an amended return for 2012 If zero or less, enter -0- 12. How do i file an amended return for 2012 1,500     13. How do i file an amended return for 2012 Enter the smaller of line 10 or line 11 13. How do i file an amended return for 2012 12,000     14. How do i file an amended return for 2012 Enter one-half of line 13 14. How do i file an amended return for 2012 6,000     15. How do i file an amended return for 2012 Enter the smaller of line 2 or line 14 15. How do i file an amended return for 2012 5,000     16. How do i file an amended return for 2012 Multiply line 12 by 85% (. How do i file an amended return for 2012 85). How do i file an amended return for 2012 If line 12 is zero, enter -0- 16. How do i file an amended return for 2012 1,275     17. How do i file an amended return for 2012 Add lines 15 and 16 17. How do i file an amended return for 2012 6,275     18. How do i file an amended return for 2012 Multiply line 1 by 85% (. How do i file an amended return for 2012 85) 18. How do i file an amended return for 2012 8,500     19. How do i file an amended return for 2012 Taxable benefits. How do i file an amended return for 2012 Enter the smaller of line 17 or line 18. How do i file an amended return for 2012 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How do i file an amended return for 2012 $6,275       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How do i file an amended return for 2012         Filled-in Worksheet 1. How do i file an amended return for 2012 Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file an amended return for 2012 Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How do i file an amended return for 2012 None of your benefits are taxable for 2013. How do i file an amended return for 2012 For more information, see Repayments More Than Gross Benefits . How do i file an amended return for 2012 If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How do i file an amended return for 2012 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How do i file an amended return for 2012 1. How do i file an amended return for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How do i file an amended return for 2012 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How do i file an amended return for 2012 $4,000         2. How do i file an amended return for 2012 Enter one-half of line 1 2. How do i file an amended return for 2012 2,000     3. How do i file an amended return for 2012 Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How do i file an amended return for 2012 8,000     4. How do i file an amended return for 2012 Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How do i file an amended return for 2012 -0-     5. How do i file an amended return for 2012 Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How do i file an amended return for 2012 -0-     6. How do i file an amended return for 2012 Combine lines 2, 3, 4, and 5 6. How do i file an amended return for 2012 10,000     7. How do i file an amended return for 2012 Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How do i file an amended return for 2012  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How do i file an amended return for 2012 -0-     8. How do i file an amended return for 2012 Is the amount on line 7 less than the amount on line 6?             No. How do i file an amended return for 2012 None of your social security benefits are taxable. How do i file an amended return for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How do i file an amended return for 2012             Yes. How do i file an amended return for 2012 Subtract line 7 from line 6 8. How do i file an amended return for 2012 10,000     9. How do i file an amended return for 2012 If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How do i file an amended return for 2012         Note. How do i file an amended return for 2012 If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How do i file an amended return for 2012 85) and enter the result on line 17. How do i file an amended return for 2012 Then go to line 18. How do i file an amended return for 2012         10. How do i file an amended return for 2012 Is the amount on line 9 less than the amount on line 8?             No. How do i file an amended return for 2012 None of your benefits are taxable. How do i file an amended return for 2012 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How do i file an amended return for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How do i file an amended return for 2012             Yes. How do i file an amended return for 2012 Subtract line 9 from line 8 10. How do i file an amended return for 2012       11. How do i file an amended return for 2012 Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How do i file an amended return for 2012       12. How do i file an amended return for 2012 Subtract line 11 from line 10. How do i file an amended return for 2012 If zero or less, enter -0- 12. How do i file an amended return for 2012       13. How do i file an amended return for 2012 Enter the smaller of line 10 or line 11 13. How do i file an amended return for 2012       14. How do i file an amended return for 2012 Enter one-half of line 13 14. How do i file an amended return for 2012       15. How do i file an amended return for 2012 Enter the smaller of line 2 or line 14 15. How do i file an amended return for 2012       16. How do i file an amended return for 2012 Multiply line 12 by 85% (. How do i file an amended return for 2012 85). How do i file an amended return for 2012 If line 12 is zero, enter -0- 16. How do i file an amended return for 2012       17. How do i file an amended return for 2012 Add lines 15 and 16 17. How do i file an amended return for 2012 8,500     18. How do i file an amended return for 2012 Multiply line 1 by 85% (. How do i file an amended return for 2012 85) 18. How do i file an amended return for 2012 3,400     19. How do i file an amended return for 2012 Taxable benefits. How do i file an amended return for 2012 Enter the smaller of line 17 or line 18. How do i file an amended return for 2012 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How do i file an amended return for 2012 $3,400       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How do i file an amended return for 2012         Example 4. How do i file an amended return for 2012 Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. How do i file an amended return for 2012 Bill earned $8,000 during 2013. How do i file an amended return for 2012 The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). How do i file an amended return for 2012 Bill figures his taxable benefits by completing Worksheet 1 below. How do i file an amended return for 2012 He must include 85% of his social security benefits in his taxable income because he is married filing separately and lived with his spouse during 2013. How do i file an amended return for 2012 See How Much Is Taxable earlier. How do i file an amended return for 2012 Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. How do i file an amended return for 2012 Lump-Sum Election You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. How do i file an amended return for 2012 This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. How do i file an amended return for 2012 No part of the lump-sum death benefit is subject to tax. How do i file an amended return for 2012 Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. How do i file an amended return for 2012 However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. How do i file an amended return for 2012 You can elect this method if it lowers your taxable benefits. How do i file an amended return for 2012 Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. How do i file an amended return for 2012 Then you subtract any taxable benefits for that year that you previously reported. How do i file an amended return for 2012 The remainder is the taxable part of the lump-sum payment. How do i file an amended return for 2012 Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). How do i file an amended return for 2012 Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. How do i file an amended return for 2012 Do not file an amended return for the earlier year. How do i file an amended return for 2012 Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. How do i file an amended return for 2012 Complete Worksheet 1 in this publication. How do i file an amended return for 2012 Complete Worksheet 2 and Worksheet 3 as appropriate. How do i file an amended return for 2012 Use Worksheet 2 if your lump-sum payment was for a year after 1993. How do i file an amended return for 2012 Use Worksheet 3 if it was for 1993 or an earlier year. How do i file an amended return for 2012 Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. How do i file an amended return for 2012 Complete Worksheet 4. How do i file an amended return for 2012 Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. How do i file an amended return for 2012 If the taxable benefits on Worksheet 4 are lower than the taxable benefits on Worksheet 1, you can elect to report the lower amount on your return. How do i file an amended return for 2012 Making the election. How do i file an amended return for 2012   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. How do i file an amended return for 2012 Do not attach the completed worksheets to your return. How do i file an amended return for 2012 Keep them with your records. How do i file an amended return for 2012    Once you elect this method of figuring the taxable part of a lump-sum payment, you can revoke your election only with the consent of the IRS. How do i file an amended return for 2012 Lump-sum payment reported on Form SSA-1099 or RRB-1099. How do i file an amended return for 2012   If you received a lump-sum payment in 2013 that includes benefits for one or more earlier years after 1983, it will be included in box 3 of either Form SSA-1099 or Form RRB-1099. How do i file an amended return for 2012 That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. How do i file an amended return for 2012 The form will also show the year (or years) the payment is for. How do i file an amended return for 2012 However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. How do i file an amended return for 2012 You must contact the RRB for a breakdown by year for any amount shown in box 9. How do i file an amended return for 2012 Example Jane Jackson is single. How do i file an amended return for 2012 In 2012 she applied for social security disability benefits but was told she was ineligible. How do i file an amended return for 2012 She appealed the decision and won. How do i file an amended return for 2012 In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. How do i file an amended return for 2012 Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. How do i file an amended return for 2012 Jane's other income for 2012 and 2013 is as follows. How do i file an amended return for 2012   Income 2012 2013     Wages $20,000 $ 3,500     Interest income 2,000 2,500     Dividend income 1,000 1,500     Fully taxable pension   18,000     Total $23,000 $25,500   To see if the lump-sum election method results in lower taxable benefits, she completes Worksheets 1, 2, and 4 from this publication. How do i file an amended return for 2012 She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. How do i file an amended return for 2012 Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. How do i file an amended return for 2012 She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. How do i file an amended return for 2012 She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. How do i file an amended return for 2012 After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. How do i file an amended return for 2012 Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. How do i file an amended return for 2012 To do this, she prints “LSE” to the left of Form 1040, line 20a. How do i file an amended return for 2012 She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. How do i file an amended return for 2012 Jane's filled-in worksheets (1, 2, and 4) follow. How do i file an amended return for 2012 Jane Jackson's Filled-in Worksheet 1. How do i file an amended return for 2012 Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file an amended return for 2012 Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How do i file an amended return for 2012 None of your benefits are taxable for 2013. How do i file an amended return for 2012 For more information, see Repayments More Than Gross Benefits . How do i file an amended return for 2012 If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How do i file an amended return for 2012 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How do i file an amended return for 2012 1. How do i file an amended return for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How do i file an amended return for 2012 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How do i file an amended return for 2012 $11,000         2. How do i file an amended return for 2012 Enter one-half of line 1 2. How do i file an amended return for 2012 5,500     3. How do i file an amended return for 2012 Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How do i file an amended return for 2012 25,500     4. How do i file an amended return for 2012 Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How do i file an amended return for 2012 -0-     5. How do i file an amended return for 2012 Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How do i file an amended return for 2012 -0-     6. How do i file an amended return for 2012 Combine lines 2, 3, 4, and 5 6. How do i file an amended return for 2012 31,000     7. How do i file an amended return for 2012 Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How do i file an amended return for 2012  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How do i file an amended return for 2012 -0-     8. How do i file an amended return for 2012 Is the amount on line 7 less than the amount on line 6?             No. How do i file an amended return for 2012 None of your social security benefits are taxable. How do i file an amended return for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How do i file an amended return for 2012             Yes. How do i file an amended return for 2012 Subtract line 7 from line 6 8. How do i file an amended return for 2012 31,000     9. How do i file an amended return for 2012 If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How do i file an amended return for 2012 25,000       Note. How do i file an amended return for 2012 If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How do i file an amended return for 2012 85) and enter the result on line 17. How do i file an amended return for 2012 Then go to line 18. How do i file an amended return for 2012         10. How do i file an amended return for 2012 Is the amount on line 9 less than the amount on line 8?             No. How do i file an amended return for 2012 None of your benefits are taxable. How do i file an amended return for 2012 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How do i file an amended return for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How do i file an amended return for 2012             Yes. How do i file an amended return for 2012 Subtract line 9 from line 8 10. How do i file an amended return for 2012 6,000     11. How do i file an amended return for 2012 Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How do i file an amended return for 2012 9,000     12. How do i file an amended return for 2012 Subtract line 11 from line 10. How do i file an amended return for 2012 If zero or less, enter -0- 12. How do i file an amended return for 2012 -0-     13. How do i file an amended return for 2012 Enter the smaller of line 10 or line 11 13. How do i file an amended return for 2012 6,000     14. How do i file an amended return for 2012 Enter one-half of line 13 14. How do i file an amended return for 2012 3,000     15. How do i file an amended return for 2012 Enter the smaller of line 2 or line 14 15. How do i file an amended return for 2012 3,000     16. How do i file an amended return for 2012 Multiply line 12 by 85% (. How do i file an amended return for 2012 85). How do i file an amended return for 2012 If line 12 is zero, enter -0- 16. How do i file an amended return for 2012 -0-     17. How do i file an amended return for 2012 Add lines 15 and 16 17. How do i file an amended return for 2012 3,000     18. How do i file an amended return for 2012 Multiply line 1 by 85% (. How do i file an amended return for 2012 85) 18. How do i file an amended return for 2012 9,350     19. How do i file an amended return for 2012 Taxable benefits. How do i file an amended return for 2012 Enter the smaller of line 17 or line 18. How do i file an amended return for 2012 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How do i file an amended return for 2012 $3,000       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How do i file an amended return for 2012         Jane Jackson's Filled-in Worksheet 2. How do i file an amended return for 2012 Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. How do i file an amended return for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. How do i file an amended return for 2012 $2,000           Note. How do i file an amended return for 2012 If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. How do i file an amended return for 2012 Otherwise, go on to line 2. How do i file an amended return for 2012             2. How do i file an amended return for 2012 Enter one-half of line 1 2. How do i file an amended return for 2012 1,000   3. How do i file an amended return for 2012 Enter your adjusted gross income for the earlier year 3. How do i file an amended return for 2012 23,000   4. How do i file an amended return for 2012 Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. How do i file an amended return for 2012 -0-   5. How do i file an amended return for 2012 Enter any tax-exempt interest received in the earlier year 5. How do i file an amended return for 2012 -0-   6. How do i file an amended return for 2012 Add lines 2 through 5 6. How do i file an amended return for 2012 24,000   7. How do i file an amended return for 2012 Enter your taxable benefits for the earlier year that you previously reported 7. How do i file an amended return for 2012 -0-   8. How do i file an amended return for 2012 Subtract line 7 from line 6 8. How do i file an amended return for 2012 24,000   9. How do i file an amended return for 2012 If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. How do i file an amended return for 2012 25,000     Note. How do i file an amended return for 2012 If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. How do i file an amended return for 2012 85) and enter the result on line 17. How do i file an amended return for 2012 Then go to line 18. How do i file an amended return for 2012         10. How do i file an amended return for 2012 Is the amount on line 8 more than the amount on line 9?       No. How do i file an amended return for 2012 Skip lines 10 through 20 and enter -0- on line 21. How do i file an amended return for 2012       Yes. How do i file an amended return for 2012 Subtract line 9 from line 8 10. How do i file an amended return for 2012     11. How do i file an amended return for 2012 Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. How do i file an amended return for 2012     12. How do i file an amended return for 2012 Subtract line 11 from line 10. How do i file an amended return for 2012 If zero or less, enter -0- 12. How do i file an amended return for 2012     13. How do i file an amended return for 2012 Enter the smaller of line 10 or line 11 13. How do i file an amended return for 2012     14. How do i file an amended return for 2012 Enter one-half of line 13 14. How do i file an amended return for 2012     15. How do i file an amended return for 2012 Enter the smaller of line 2 or line 14 15. How do i file an amended return for 2012     16. How do i file an amended return for 2012 Multiply line 12 by 85% (. How do i file an amended return for 2012 85). How do i file an amended return for 2012 If line 12 is zero, enter -0- 16. How do i file an amended return for 2012     17. How do i file an amended return for 2012 Add lines 15 and 16 17. How do i file an amended return for 2012     18. How do i file an amended return for 2012 Multiply line 1 by 85% (. How do i file an amended return for 2012 85) 18. How do i file an amended return for 2012     19. How do i file an amended return for 2012 Refigured taxable benefits. How do i file an amended return for 2012 Enter the smaller of line 17 or line 18 19. How do i file an amended return for 2012     20. How do i file an amended return for 2012 Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. How do i file an amended return for 2012     21. How do i file an amended return for 2012 Additional taxable benefits. How do i file an amended return for 2012 Subtract line 20 from line 19. How do i file an amended return for 2012 Also enter this amount on Worksheet 4, line 20 21. How do i file an amended return for 2012 -0-     Do not file an amended return for this earlier year. How do i file an amended return for 2012 Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. How do i file an amended return for 2012   Jane Jackson's Filled-in Worksheet 4. How do i file an amended return for 2012 Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3)     Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet. How do i file an amended return for 2012 1. How do i file an amended return for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2013, minus the lump-sum payment for years before 2013 1. How do i file an amended return for 2012 $9,000         Note. How do i file an amended return for 2012 If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. How do i file an amended return for 2012 Otherwise, go on to line 2. How do i file an amended return for 2012           2. How do i file an amended return for 2012 Enter one-half of line 1 2. How do i file an amended return for 2012 4,500   3. How do i file an amended return for 2012 Enter the amount from Worksheet 1, line 3 3. How do i file an amended return for 2012 25,500   4. How do i file an amended return for 2012 Enter the amount from Worksheet 1, line 4 4. How do i file an amended return for 2012 -0-   5. How do i file an amended return for 2012 Enter the amount from Worksheet 1, line 5 5. How do i file an amended return for 2012 -0-   6. How do i file an amended return for 2012 Combine lines 2, 3, 4, and 5 6. How do i file an amended return for 2012 30,000   7. How do i file an amended return for 2012 Enter the amount from Worksheet 1, line 7 7. How do i file an amended return for 2012 -0-   8. How do i file an amended return for 2012 Subtract line 7 from line 6 8. How do i file an amended return for 2012 30,000   9. How do i file an amended return for 2012 Enter the amount from Worksheet 1, line 9. How do i file an amended return for 2012 But if you are married filing separately and lived with your spouse at any time during 2013, skip lines 9 through 16; multiply line 8 by 85% (. How do i file an amended return for 2012 85) and enter the result on line 17. How do i file an amended return for 2012 Then, go to line 18 9. How do i file an amended return for 2012 25,000   10. How do i file an amended return for 2012 Is the amount on line 8 more than the amount on line 9? No. How do i file an amended return for 2012 Skip lines 10 through 18, enter -0- on line 19, and go to line 20. How do i file an amended return for 2012  Yes. How do i file an amended return for 2012 Subtract line 9 from line 8 10. How do i file an amended return for 2012 5,000   11. How do i file an amended return for 2012 Enter the amount from Worksheet 1, line 11 11. How do i file an amended return for 2012 9,000   12. How do i file an amended return for 2012 Subtract line 11 from line 10. How do i file an amended return for 2012 If zero or less, enter -0- 12. How do i file an amended return for 2012 -0-   13. How do i file an amended return for 2012 Enter the smaller of line 10 or line 11 13. How do i file an amended return for 2012 5,000   14. How do i file an amended return for 2012 Enter one-half of line 13 14. How do i file an amended return for 2012 2,500   15. How do i file an amended return for 2012 Enter the smaller of line 2 or line 14 15. How do i file an amended return for 2012 2,500   16. How do i file an amended return for 2012 Multiply line 12 by 85% (. How do i file an amended return for 2012 85). How do i file an amended return for 2012 If line 12 is zero, enter -0- 16. How do i file an amended return for 2012 -0-   17. How do i file an amended return for 2012 Add lines 15 and 16 17. How do i file an amended return for 2012 2,500   18. How do i file an amended return for 2012 Multiply line 1 by 85% (. How do i file an amended return for 2012 85) 18. How do i file an amended return for 2012 7,650   19. How do i file an amended return for 2012 Enter the smaller of line 17 or line 18 19. How do i file an amended return for 2012 2,500   20. How do i file an amended return for 2012 Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for which the lump-sum payment was received 20. How do i file an amended return for 2012 -0-   21. How do i file an amended return for 2012 Taxable benefits under lump-sum election method. How do i file an amended return for 2012 Add lines 19 and 20 21. How do i file an amended return for 2012 $2,500   Next. How do i file an amended return for 2012 Is line 21 above smaller than Worksheet 1, line 19? No. How do i file an amended return for 2012 Do not use this method to figure your taxable benefits. How do i file an amended return for 2012 Follow the instructions on Worksheet 1 to report your benefits. How do i file an amended return for 2012  Yes. How do i file an amended return for 2012 You can elect to report your taxable benefits under this method. How do i file an amended return for 2012 To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. How do i file an amended return for 2012 If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. How do i file an amended return for 2012 Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. How do i file an amended return for 2012 Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. How do i file an amended return for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file an amended return for 2012   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. How do i file an amended return for 2012 Disability payments. How do i file an amended return for 2012   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. How do i file an amended return for 2012 If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. How do i file an amended return for 2012 If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. How do i file an amended return for 2012 Claim the deduction or credit in the same way explained under Repayment of benefits received in an earlier year in the section Repayments More Than Gross Benefits , later. How do i file an amended return for 2012 Legal expenses. How do i file an amended return for 2012   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. How do i file an amended return for 2012   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. How do i file an amended return for 2012 Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. How do i file an amended return for 2012 If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. How do i file an amended return for 2012 Do not use Worksheet 1 in this case. How do i file an amended return for 2012 If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. How do i file an amended return for 2012 If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. How do i file an amended return for 2012 Joint return. How do i file an amended return for 2012   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. How do i file an amended return for 2012 You do this to get your net benefits when figuring if your combined benefits are taxable. How do i file an amended return for 2012 Example. How do i file an amended return for 2012 John and Mary file a joint return for 2013. How do i file an amended return for 2012 John received Form SSA-1099 showing $3,000 in box 5. How do i file an amended return for 2012 Mary also received Form SSA-1099 and the amount in box 5 was ($500). How do i file an amended return for 2012 John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. How do i file an amended return for 2012 Repayment of benefits received in an earlier year. How do i file an amended return for 2012   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. How do i file an amended return for 2012 Deduction $3,000 or less. How do i file an amended return for 2012   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. How do i file an amended return for 2012 Claim it on Schedule A (Form 1040), line 23. How do i file an amended return for 2012 Deduction more than $3,000. How do i file an amended return for 2012   If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. How do i file an amended return for 2012 Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. How do i file an amended return for 2012 For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. How do i file an amended return for 2012 Then refigure the tax for that year. How do i file an amended return for 2012 Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. How do i file an amended return for 2012 Subtract the result in (c) from the result in (a). How do i file an amended return for 2012   Compare the tax figured in methods (1) and (2). How do i file an amended return for 2012 Your tax for 2013 is the smaller of the two amounts. How do i file an amended return for 2012 If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. How do i file an amended return for 2012 If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. How do i file an amended return for 2012 Check box d and enter “I. How do i file an amended return for 2012 R. How do i file an amended return for 2012 C. How do i file an amended return for 2012 1341” in the space next to that box. How do i file an amended return for 2012 If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. How do i file an amended return for 2012 Worksheets Blank Worksheets 1 through 4 are provided in this section: Worksheet 1, Figuring Your Taxable Benefits; Worksheet 2, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993); Worksheet 3, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994); Worksheet 4, Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3). How do i file an amended return for 2012 Worksheet 1. How do i file an amended return for 2012 Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How do i file an amended return for 2012 Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How do i file an amended return for 2012 None of your benefits are taxable for 2013. How do i file an amended return for 2012 For more information, see Repayments More Than Gross Benefits . How do i file an amended return for 2012 If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How do i file an amended return for 2012 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How do i file an amended return for 2012 1. How do i file an amended return for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How do i file an amended return for 2012 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. How do i file an amended return for 2012           2. How do i file an amended return for 2012 Enter one-half of line 1 2. How do i file an amended return for 2012       3. How do i file an amended return for 2012 Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. How do i file an amended return for 2012       4. How do i file an amended return for 2012 Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. How do i file an amended return for 2012       5. How do i file an amended return for 2012 Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. How do i file an amended return for 2012       6. How do i file an amended return for 2012 Combine lines 2, 3, 4, and 5 6. How do i file an amended return for 2012       7. How do i file an amended return for 2012 Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How do i file an amended return for 2012  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. How do i file an amended return for 2012       8. How do i file an amended return for 2012 Is the amount on line 7 less than the amount on line 6?             No. How do i file an amended return for 2012 None of your social security benefits are taxable. How do i file an amended return for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How do i file an amended return for 2012             Yes. How do i file an amended return for 2012 Subtract line 7 from line 6 8. How do i file an amended return for 2012       9. How do i file an amended return for 2012 If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. How do i file an amended return for 2012         Note. How do i file an amended return for 2012 If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How do i file an amended return for 2012 85) and enter the result on line 17. How do i file an amended return for 2012 Then go to line 18. How do i file an amended return for 2012         10. How do i file an amended return for 2012 Is the amount on line 9 less than the amount on line 8?             No. How do i file an amended return for 2012 None of your benefits are taxable. How do i file an amended return for 2012 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How do i file an amended return for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How do i file an amended return for 2012             Yes. How do i file an amended return for 2012 Subtract line 9 from line 8 10. How do i file an amended return for 2012       11. How do i file an amended return for 2012 Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. How do i file an amended return for 2012       12. How do i file an amended return for 2012 Subtract line 11 from line 10. How do i file an amended return for 2012 If zero or less, enter -0- 12. How do i file an amended return for 2012       13. How do i file an amended return for 2012 Enter the smaller of line 10 or line 11 13. How do i file an amended return for 2012       14. How do i file an amended return for 2012 Enter one-half of line 13 14. How do i file an amended return for 2012       15. How do i file an amended return for 2012 Enter the smaller of line 2 or line 14 15. How do i file an amended return for 2012       16. How do i file an amended return for 2012 Multiply line 12 by 85% (. How do i file an amended return for 2012 85). How do i file an amended return for 2012 If line 12 is zero, enter -0- 16. How do i file an amended return for 2012       17. How do i file an amended return for 2012 Add lines 15 and 16 17. How do i file an amended return for 2012       18. How do i file an amended return for 2012 Multiply line 1 by 85% (. How do i file an amended return for 2012 85) 18. How do i file an amended return for 2012       19. How do i file an amended return for 2012 Taxable benefits. How do i file an amended return for 2012 Enter the smaller of line 17 or line 18. How do i file an amended return for 2012 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. How do i file an amended return for 2012         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. How do i file an amended return for 2012         Worksheet 2. How do i file an amended return for 2012 Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. How do i file an amended return for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. How do i file an amended return for 2012             Note. How do i file an amended return for 2012 If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. How do i file an amended return for 2012 Otherwise, go on to line 2. How do i file an amended return for 2012             2. How do i file an amended return for 2012 Enter one-half of line 1 2. How do i file an amended return for 2012     3. How do i file an amended return for 2012 Enter your adjusted gross income for the earlier year 3. How do i file an amended return for 2012     4. How do i file an amended return for 2012 Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. How do i file an amended return for 2012     5. How do i file an amended return for 2012 Enter any tax-exempt interest received in the earlier year 5. How do i file an amended return for 2012     6. How do i file an amended return for 2012 Add lines 2 through 5 6. How do i file an amended return for 2012     7. How do i file an amended return for 2012 Enter your taxable benefits for the earlier year that you previously reported 7. How do i file an amended return for 2012     8. How do i file an amended return for 2012 Subtract line 7 from line 6 8. How do i file an amended return for 2012     9. How do i file an amended return for 2012 If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. How do i file an amended return for 2012       Note. How do i file an amended return for 2012 If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. How do i file an amended return for 2012 85) and enter the result on line 17. How do i file an amended return for 2012 Then go to line 18. How do i file an amended return for 2012         10. How do i file an amended return for 2012 Is the amount on line 8 more than the amount on line 9?       No. How do i file an amended return for 2012 Skip lines 10 through 20 and enter -0- on line 21. How do i file an amended return for 2012       Yes. How do i file an amended return for 2012 Subtract line 9 from line 8 10. How do i file an amended return for 2012     11. How do i file an amended return for 2012 Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. How do i file an amended return for 2012     12. How do i file an amended return for 2012 Subtract line 11 from line 10. How do i file an amended return for 2012 If zero or less, enter -0- 12. How do i file an amended return for 2012     13. How do i file an amended return for 2012 Enter the smaller of line 10 or line 11 13. How do i file an amended return for 2012     14. How do i file an amended return for 2012 Enter one-half of line 13 14. How do i file an amended return for 2012     15. How do i file an amended return for 2012 Enter the smaller of line 2 or line 14 15. How do i file an amended return for 2012     16. How do i file an amended return for 2012 Multiply line 12 by 85% (. How do i file an amended return for 2012 85). How do i file an amended return for 2012 If line 12 is zero, enter -0- 16. How do i file an amended return for 2012     17. How do i file an amended return for 2012 Add lines 15 and 16 17. How do i file an amended return for 2012     18. How do i file an amended return for 2012 Multiply line 1 by 85% (. How do i file an amended return for 2012 85) 18. How do i file an amended return for 2012     19. How do i file an amended return for 2012 Refigured taxable benefits. How do i file an amended return for 2012 Enter the smaller of line 17 or line 18 19. How do i file an amended return for 2012     20. How do i file an amended return for 2012 Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. How do i file an amended return for 2012     21. How do i file an amended return for 2012 Additional taxable benefits. How do i file an amended return for 2012 Subtract line 20 from line 19. How do i file an amended return for 2012 Also enter this amount on Worksheet 4, line 20 21. How do i file an amended return for 2012       Do not file an amended return for this earlier year. How do i file an amended return for 2012 Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. How do i file an amended return for 2012   Worksheet 3. How do i file an amended return for 2012 Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. How do i file an amended return for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. How do i file an amended return for 2012           Note. How do i file an amended return for 2012 If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. How do i file an amended return for 2012 Otherwise, go on to line 2. How do i file an amended return for 2012           2. How do i file an amended return for 2012 Enter one-half of line 1 2. How do i file an amended return for 2012     3. How do i file an amended return for 2012 Enter your adjusted gross income for the earlier year 3. How do i file an amended return for 2012     4. How do i file an amended return for 2012 Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. How do i file an amended return for 2012 S. How do i file an amended return for 2012 savings bond interest (Form 8815) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. How do i file an amended return for 2012     5. How do i file an amended return for 2012 Enter any tax-exempt interest received in the earlier year 5. How do i file an amended return for 2012     6. How do i file an amended return for 2012 Add lines 2 through 5 6. How do i file an amended return for 2012     7. How do i file an amended return for 2012 Enter your taxable benefits for the earlier year that you previously reported 7. How do i file an amended return for 2012     8. How do i file an amended return for 2012 Subtract line 7 from line 6 8. How do i file an amended return for 2012     9. How do i file an amended return for 2012 Enter $25,000 ($32,000 if married filing jointly for the earlier year; $-0- if married filing separately for the earlier year and you lived with your spouse at any time during the earlier year) 9. How do i file an amended return for 2012     10. How do i file an amended return for 2012 Is the amount on line 8 more than the amount on line 9? No. How do i file an amended return for 2012 Skip lines 10 through 13 and enter -0- on line 14. How do i file an amended return for 2012  Yes. How do i file an amended return for 2012 Subtract line 9 from line 8. How do i file an amended return for 2012 10. How do i file an amended return for 2012     11. How do i file an amended return for 2012 Enter one-half of line 10 11. How do i file an amended return for 2012     12. How do i file an amended return for 2012 Refigured taxable benefits. How do i file an amended return for 2012 Enter the smaller of line 2 or line 11 12. How do i file an amended return for 2012     13. How do i file an amended return for 2012 Enter your taxable benefits for the earlier year (or as refigured due to a previous