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How To File 2012 State Taxes

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How To File 2012 State Taxes

How to file 2012 state taxes 6. How to file 2012 state taxes   How To Figure Cost of Goods Sold Table of Contents Introduction Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42Line 35 Inventory at Beginning of Year Line 36 Purchases Less Cost of Items Withdrawn for Personal Use Line 37 Cost of Labor Line 38 Materials and Supplies Line 39 Other Costs Line 40 Add Lines 35 through 39 Line 41 Inventory at End of Year Line 42 Cost of Goods Sold Introduction If you make or buy goods to sell, you can deduct the cost of goods sold from your gross receipts on Schedule C. How to file 2012 state taxes However, to determine these costs, you must value your inventory at the beginning and end of each tax year. How to file 2012 state taxes This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. How to file 2012 state taxes This chapter does not apply to a personal service business, such as the business of a doctor, lawyer, carpenter, or painter. How to file 2012 state taxes However, if you work in a personal service business and also sell or charge for the materials and supplies normally used in your business, this chapter applies to you. How to file 2012 state taxes If you must account for an inventory in your business, you must generally use an accrual method of accounting for your purchases and sales. How to file 2012 state taxes For more information, see chapter 2. How to file 2012 state taxes Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42 Figure your cost of goods sold by filling out lines 35 through 42 of Schedule C. How to file 2012 state taxes These lines are reproduced below and are explained in the discussion that follows. How to file 2012 state taxes 35 Inventory at beginning of year. How to file 2012 state taxes If different from last year's closing inventory, attach explanation   36 Purchases less cost of items withdrawn for personal use   37 Cost of labor. How to file 2012 state taxes Do not include any amounts paid to yourself   38 Materials and supplies   39 Other costs   40 Add lines 35 through 39   41 Inventory at end of year   42 Cost of goods sold. How to file 2012 state taxes Subtract line 41 from line 40. How to file 2012 state taxes  Enter the result here and on line 4   Line 35 Inventory at Beginning of Year If you are a merchant, beginning inventory is the cost of merchandise on hand at the beginning of the year that you will sell to customers. How to file 2012 state taxes If you are a manufacturer or producer, it includes the total cost of raw materials, work in process, finished goods, and materials and supplies used in manufacturing the goods (see Inventories in chapter 2). How to file 2012 state taxes Opening inventory usually will be identical to the closing inventory of the year before. How to file 2012 state taxes You must explain any difference in a schedule attached to your return. How to file 2012 state taxes Donation of inventory. How to file 2012 state taxes   If you contribute inventory (property that you sell in the course of your business), the amount you can claim as a contribution deduction is the smaller of its fair market value on the day you contributed it or its basis. How to file 2012 state taxes The basis of donated inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. How to file 2012 state taxes You must remove the amount of your contribution deduction from your opening inventory. How to file 2012 state taxes It is not part of the cost of goods sold. How to file 2012 state taxes   If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. How to file 2012 state taxes Treat the inventory's cost as you would ordinarily treat it under your method of accounting. How to file 2012 state taxes For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. How to file 2012 state taxes   A special rule may apply to certain donations of food inventory. How to file 2012 state taxes See Publication 526, Charitable Contributions. How to file 2012 state taxes Example 1. How to file 2012 state taxes You are a calendar year taxpayer who uses an accrual method of accounting. How to file 2012 state taxes In 2013, you contributed property from inventory to a church. How to file 2012 state taxes It had a fair market value of $600. How to file 2012 state taxes The closing inventory at the end of 2012 properly included $400 of costs due to the acquisition of the property, and in 2012, you properly deducted $50 of administrative and other expenses attributable to the property as business expenses. How to file 2012 state taxes The charitable contribution allowed for 2013 is $400 ($600 − $200). How to file 2012 state taxes The $200 is the amount that would be ordinary income if you had sold the contributed inventory at fair market value on the date of the gift. How to file 2012 state taxes The cost of goods sold you use in determining gross income for 2013 must not include the $400. How to file 2012 state taxes You remove that amount from opening inventory for 2013. How to file 2012 state taxes Example 2. How to file 2012 state taxes If, in Example 1, you acquired the contributed property in 2013 at a cost of $400, you would include the $400 cost of the property in figuring the cost of goods sold for 2013 and deduct the $50 of administrative and other expenses attributable to the property for that year. How to file 2012 state taxes You would not be allowed any charitable contribution deduction for the contributed property. How to file 2012 state taxes Line 36 Purchases Less Cost of Items Withdrawn for Personal Use If you are a merchant, use the cost of all merchandise you bought for sale. How to file 2012 state taxes If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into a finished product. How to file 2012 state taxes Trade discounts. How to file 2012 state taxes   The differences between the stated prices of articles and the actual prices you pay for them are called trade discounts. How to file 2012 state taxes You must use the prices you pay (not the stated prices) in figuring your cost of purchases. How to file 2012 state taxes Do not show the discount amount separately as an item in gross income. How to file 2012 state taxes   An automobile dealer must record the cost of a car in inventory reduced by any manufacturer's rebate that represents a trade discount. How to file 2012 state taxes Cash discounts. How to file 2012 state taxes   Cash discounts are amounts your suppliers let you deduct from your purchase invoices for prompt payments. How to file 2012 state taxes There are two methods of accounting for cash discounts. How to file 2012 state taxes You can either credit them to a separate discount account or deduct them from total purchases for the year. How to file 2012 state taxes Whichever method you use, you must be consistent. How to file 2012 state taxes If you want to change your method of figuring inventory cost, you must file Form 3115, Application for Change in Accounting Method. How to file 2012 state taxes For more information, see Change in Accounting Method in chapter 2. How to file 2012 state taxes   If you credit cash discounts to a separate account, you must include this credit balance in your business income at the end of the tax year. How to file 2012 state taxes If you use this method, do not reduce your cost of goods sold by the cash discounts. How to file 2012 state taxes Purchase returns and allowances. How to file 2012 state taxes   You must deduct all returns and allowances from your total purchases during the year. How to file 2012 state taxes Merchandise withdrawn from sale. How to file 2012 state taxes   If you withdraw merchandise for your personal or family use, you must exclude this cost from the total amount of merchandise you bought for sale. How to file 2012 state taxes Do this by crediting the purchases or sales account with the cost of merchandise you withdraw for personal use. How to file 2012 state taxes You must also charge the amount to your drawing account. How to file 2012 state taxes   A drawing account is a separate account you should keep to record the business income you withdraw to pay for personal and family expenses. How to file 2012 state taxes As stated above, you also use it to record withdrawals of merchandise for personal or family use. How to file 2012 state taxes This account is also known as a “withdrawals account” or “personal account. How to file 2012 state taxes ” Line 37 Cost of Labor Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. How to file 2012 state taxes Small merchandisers (wholesalers, retailers, etc. How to file 2012 state taxes ) usually do not have labor costs that can properly be charged to cost of goods sold. How to file 2012 state taxes In a manufacturing business, labor costs properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product. How to file 2012 state taxes Direct labor. How to file 2012 state taxes   Direct labor costs are the wages you pay to those employees who spend all their time working directly on the product being manufactured. How to file 2012 state taxes They also include a part of the wages you pay to employees who work directly on the product part time if you can determine that part of their wages. How to file 2012 state taxes Indirect labor. How to file 2012 state taxes   Indirect labor costs are the wages you pay to employees who perform a general factory function that does not have any immediate or direct connection with making the saleable product, but that is a necessary part of the manufacturing process. How to file 2012 state taxes Other labor. How to file 2012 state taxes   Other labor costs not properly chargeable to the cost of goods sold can be deducted as selling or administrative expenses. How to file 2012 state taxes Generally, the only kinds of labor costs properly chargeable to your cost of goods sold are the direct or indirect labor costs and certain other costs treated as overhead expenses properly charged to the manufacturing process, as discussed later under Line 39 Other Costs. How to file 2012 state taxes Line 38 Materials and Supplies Materials and supplies, such as hardware and chemicals, used in manufacturing goods are charged to cost of goods sold. How to file 2012 state taxes Those that are not used in the manufacturing process are treated as deferred charges. How to file 2012 state taxes You deduct them as a business expense when you use them. How to file 2012 state taxes Business expenses are discussed in chapter 8. How to file 2012 state taxes Line 39 Other Costs Examples of other costs incurred in a manufacturing or mining process that you charge to your cost of goods sold are as follows. How to file 2012 state taxes Containers. How to file 2012 state taxes   Containers and packages that are an integral part of the product manufactured are a part of your cost of goods sold. How to file 2012 state taxes If they are not an integral part of the manufactured product, their costs are shipping or selling expenses. How to file 2012 state taxes Freight-in. How to file 2012 state taxes   Freight-in, express-in, and cartage-in on raw materials, supplies you use in production, and merchandise you purchase for sale are all part of cost of goods sold. How to file 2012 state taxes Overhead expenses. How to file 2012 state taxes   Overhead expenses include expenses such as rent, heat, light, power, insurance, depreciation, taxes, maintenance, labor, and supervision. How to file 2012 state taxes The overhead expenses you have as direct and necessary expenses of the manufacturing operation are included in your cost of goods sold. How to file 2012 state taxes Line 40 Add Lines 35 through 39 The total of lines 35 through 39 equals the cost of the goods available for sale during the year. How to file 2012 state taxes Line 41 Inventory at End of Year Subtract the value of your closing inventory (including, as appropriate, the allocable parts of the cost of raw materials and supplies, direct labor, and overhead expenses) from line 40. How to file 2012 state taxes Inventory at the end of the year is also known as closing or ending inventory. How to file 2012 state taxes Your ending inventory will usually become the beginning inventory of your next tax year. How to file 2012 state taxes Line 42 Cost of Goods Sold When you subtract your closing inventory (inventory at the end of the year) from the cost of goods available for sale, the remainder is your cost of goods sold during the tax year. How to file 2012 state taxes Prev  Up  Next   Home   More Online Publications
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The How To File 2012 State Taxes

How to file 2012 state taxes 11. How to file 2012 state taxes   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. How to file 2012 state taxes It explains the following topics. How to file 2012 state taxes How to figure whether your benefits are taxable. How to file 2012 state taxes How to use the social security benefits worksheet (with examples). How to file 2012 state taxes How to report your taxable benefits. How to file 2012 state taxes How to treat repayments that are more than the benefits you received during the year. How to file 2012 state taxes Social security benefits include monthly retirement, survivor, and disability benefits. How to file 2012 state taxes They do not include supplemental security income (SSI) payments, which are not taxable. How to file 2012 state taxes Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. How to file 2012 state taxes They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. How to file 2012 state taxes If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. How to file 2012 state taxes These forms show the amounts received and repaid, and taxes withheld for the year. How to file 2012 state taxes You may receive more than one of these forms for the same year. How to file 2012 state taxes You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. How to file 2012 state taxes See the Appendix at the end of Publication 915 for more information. How to file 2012 state taxes Note. How to file 2012 state taxes When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. How to file 2012 state taxes What is not covered in this chapter. How to file 2012 state taxes   This chapter does not cover the tax rules for the following railroad retirement benefits. How to file 2012 state taxes Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. How to file 2012 state taxes Tier 2 benefits. How to file 2012 state taxes Vested dual benefits. How to file 2012 state taxes Supplemental annuity benefits. How to file 2012 state taxes For information on these benefits, see Publication 575, Pension and Annuity Income. How to file 2012 state taxes   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. How to file 2012 state taxes For information about these benefits, see Publication 519, U. How to file 2012 state taxes S. How to file 2012 state taxes Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. How to file 2012 state taxes   This chapter also does not cover the tax rules for foreign social security benefits. How to file 2012 state taxes These benefits are taxable as annuities, unless they are exempt from U. How to file 2012 state taxes S. How to file 2012 state taxes tax or treated as a U. How to file 2012 state taxes S. How to file 2012 state taxes social security benefit under a tax treaty. How to file 2012 state taxes Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. How to file 2012 state taxes When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. How to file 2012 state taxes S. How to file 2012 state taxes savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. How to file 2012 state taxes Children's benefits. How to file 2012 state taxes   The rules in this chapter apply to benefits received by children. How to file 2012 state taxes See Who is taxed , later. How to file 2012 state taxes Figuring total income. How to file 2012 state taxes   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. How to file 2012 state taxes If the total is more than your base amount, part of your benefits may be taxable. How to file 2012 state taxes    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. How to file 2012 state taxes Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. How to file 2012 state taxes    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. How to file 2012 state taxes If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. How to file 2012 state taxes Base amount. How to file 2012 state taxes   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. How to file 2012 state taxes Worksheet 11-1. How to file 2012 state taxes   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. How to file 2012 state taxes This is a quick way to check whether some of your benefits may be taxable. How to file 2012 state taxes Worksheet 11-1. How to file 2012 state taxes A Quick Way To Check if Your Benefits May Be Taxable A. How to file 2012 state taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How to file 2012 state taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How to file 2012 state taxes (If you received more than one form, combine the amounts from box 5 and enter the total. How to file 2012 state taxes ) A. How to file 2012 state taxes   Note. How to file 2012 state taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. How to file 2012 state taxes B. How to file 2012 state taxes Enter one-half of the amount on line A B. How to file 2012 state taxes   C. How to file 2012 state taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How to file 2012 state taxes   D. How to file 2012 state taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. How to file 2012 state taxes   E. How to file 2012 state taxes Add lines B, C, and D E. How to file 2012 state taxes   Note. How to file 2012 state taxes Compare the amount on line E to your base amount for your filing status. How to file 2012 state taxes If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. How to file 2012 state taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. How to file 2012 state taxes You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). How to file 2012 state taxes If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. How to file 2012 state taxes Example. How to file 2012 state taxes You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. How to file 2012 state taxes In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. How to file 2012 state taxes Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. How to file 2012 state taxes You also received a taxable pension of $22,800 and interest income of $500. How to file 2012 state taxes You did not have any tax-exempt interest income. How to file 2012 state taxes Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. How to file 2012 state taxes Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. How to file 2012 state taxes Filled-in Worksheet 11-1. How to file 2012 state taxes A Quick Way To Check if Your Benefits May Be Taxable A. How to file 2012 state taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How to file 2012 state taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How to file 2012 state taxes (If you received more than one form, combine the amounts from box 5 and enter the total. How to file 2012 state taxes ) A. How to file 2012 state taxes $11,000 Note. How to file 2012 state taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. How to file 2012 state taxes B. How to file 2012 state taxes Enter one-half of the amount on line A B. How to file 2012 state taxes 5,500 C. How to file 2012 state taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How to file 2012 state taxes 23,300 D. How to file 2012 state taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. How to file 2012 state taxes -0- E. How to file 2012 state taxes Add lines B, C, and D E. How to file 2012 state taxes $28,800 Note. How to file 2012 state taxes Compare the amount on line E to your base amount for your filing status. How to file 2012 state taxes If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. How to file 2012 state taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. How to file 2012 state taxes You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). How to file 2012 state taxes If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. How to file 2012 state taxes Who is taxed. How to file 2012 state taxes   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. How to file 2012 state taxes For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. How to file 2012 state taxes One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. How to file 2012 state taxes Repayment of benefits. How to file 2012 state taxes   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. How to file 2012 state taxes It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. How to file 2012 state taxes If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. How to file 2012 state taxes   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. How to file 2012 state taxes Your repayments are shown in box 4. How to file 2012 state taxes The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). How to file 2012 state taxes Use the amount in box 5 to figure whether any of your benefits are taxable. How to file 2012 state taxes Tax withholding and estimated tax. How to file 2012 state taxes   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. How to file 2012 state taxes If you choose to do this, you must complete a Form W-4V. How to file 2012 state taxes   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. How to file 2012 state taxes For details, see Publication 505 or the instructions for Form 1040-ES. How to file 2012 state taxes How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. How to file 2012 state taxes You cannot use Form 1040EZ. How to file 2012 state taxes Reporting on Form 1040. How to file 2012 state taxes   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. How to file 2012 state taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. How to file 2012 state taxes Reporting on Form 1040A. How to file 2012 state taxes   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. How to file 2012 state taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. How to file 2012 state taxes Benefits not taxable. How to file 2012 state taxes   If you are filing Form 1040EZ, do not report any benefits on your tax return. How to file 2012 state taxes If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. How to file 2012 state taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file 2012 state taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How to file 2012 state taxes How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. How to file 2012 state taxes Generally, the higher that total amount, the greater the taxable part of your benefits. How to file 2012 state taxes Maximum taxable part. How to file 2012 state taxes   Generally, up to 50% of your benefits will be taxable. How to file 2012 state taxes However, up to 85% of your benefits can be taxable if either of the following situations applies to you. How to file 2012 state taxes The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). How to file 2012 state taxes You are married filing separately and lived with your spouse at any time during 2013. How to file 2012 state taxes Which worksheet to use. How to file 2012 state taxes   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. How to file 2012 state taxes You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. How to file 2012 state taxes You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. How to file 2012 state taxes In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. How to file 2012 state taxes Situation (1) does not apply and you take an exclusion for interest from qualified U. How to file 2012 state taxes S. How to file 2012 state taxes savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. How to file 2012 state taxes In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. How to file 2012 state taxes You received a lump-sum payment for an earlier year. How to file 2012 state taxes In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. How to file 2012 state taxes See Lump-sum election next. How to file 2012 state taxes Lump-sum election. How to file 2012 state taxes   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 to file 2012 state taxes    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. How to file 2012 state taxes No part of the lump-sum death benefit is subject to tax. How to file 2012 state taxes   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. How to file 2012 state taxes However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. How to file 2012 state taxes You can elect this method if it lowers your taxable benefits. How to file 2012 state taxes Making the election. How to file 2012 state taxes   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. How to file 2012 state taxes That discussion also explains how to make the election. How to file 2012 state taxes    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. How to file 2012 state taxes Do not file an amended return for the earlier year. How to file 2012 state taxes Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. How to file 2012 state taxes Example 1. How to file 2012 state taxes George White is single and files Form 1040 for 2013. How to file 2012 state taxes He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. How to file 2012 state taxes The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. How to file 2012 state taxes To figure his taxable benefits, George completes the worksheet shown here. How to file 2012 state taxes Filled-in Worksheet 1. How to file 2012 state taxes Figuring Your Taxable Benefits 1. How to file 2012 state taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to file 2012 state taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. How to file 2012 state taxes Enter one-half of line 1 2,990 3. How to file 2012 state taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. How to file 2012 state taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. How to file 2012 state taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. How to file 2012 state taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. How to file 2012 state taxes Combine lines 2, 3, 4, and 5 31,980 7. How to file 2012 state taxes Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to file 2012 state taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. How to file 2012 state taxes Is the amount on line 7 less than the amount on line 6?     No. How to file 2012 state taxes None of your social security benefits are taxable. How to file 2012 state taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file 2012 state taxes   Yes. How to file 2012 state taxes Subtract line 7 from line 6 31,980 9. How to file 2012 state taxes If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. How to file 2012 state taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How to file 2012 state taxes 85) and enter the result on line 17. How to file 2012 state taxes Then go to line 18. How to file 2012 state taxes   10. How to file 2012 state taxes Is the amount on line 9 less than the amount on line 8?     No. How to file 2012 state taxes None of your benefits are taxable. How to file 2012 state taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to file 2012 state taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How to file 2012 state taxes     Yes. How to file 2012 state taxes Subtract line 9 from line 8 6,980 11. How to file 2012 state taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. How to file 2012 state taxes Subtract line 11 from line 10. How to file 2012 state taxes If zero or less, enter -0- -0- 13. How to file 2012 state taxes Enter the smaller of line 10 or line 11 6,980 14. How to file 2012 state taxes Enter one-half of line 13 3,490 15. How to file 2012 state taxes Enter the smaller of line 2 or line 14 2,990 16. How to file 2012 state taxes Multiply line 12 by 85% (. How to file 2012 state taxes 85). How to file 2012 state taxes If line 12 is zero, enter -0- -0- 17. How to file 2012 state taxes Add lines 15 and 16 2,990 18. How to file 2012 state taxes Multiply line 1 by 85% (. How to file 2012 state taxes 85) 5,083 19. How to file 2012 state taxes Taxable benefits. How to file 2012 state taxes Enter the smaller of line 17 or line 18. How to file 2012 state taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. How to file 2012 state taxes On line 20a of his Form 1040, George enters his net benefits of $5,980. How to file 2012 state taxes On line 20b, he enters his taxable benefits of $2,990. How to file 2012 state taxes Example 2. How to file 2012 state taxes Ray and Alice Hopkins file a joint return on Form 1040A for 2013. How to file 2012 state taxes Ray is retired and received a fully taxable pension of $15,500. How to file 2012 state taxes He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. How to file 2012 state taxes Alice worked during the year and had wages of $14,000. How to file 2012 state taxes She made a deductible payment to her IRA account of $1,000. How to file 2012 state taxes Ray and Alice have two savings accounts with a total of $250 in taxable interest income. How to file 2012 state taxes They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. How to file 2012 state taxes They find none of Ray's social security benefits are taxable. How to file 2012 state taxes On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. How to file 2012 state taxes Filled-in Worksheet 1. How to file 2012 state taxes Figuring Your Taxable Benefits 1. How to file 2012 state taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to file 2012 state taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. How to file 2012 state taxes Enter one-half of line 1 2,800 3. How to file 2012 state taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. How to file 2012 state taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. How to file 2012 state taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. How to file 2012 state taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. How to file 2012 state taxes Combine lines 2, 3, 4, and 5 32,550 7. How to file 2012 state taxes Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to file 2012 state taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. How to file 2012 state taxes Is the amount on line 7 less than the amount on line 6?     No. How to file 2012 state taxes None of your social security benefits are taxable. How to file 2012 state taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file 2012 state taxes   Yes. How to file 2012 state taxes Subtract line 7 from line 6 31,550 9. How to file 2012 state taxes If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. How to file 2012 state taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How to file 2012 state taxes 85) and enter the result on line 17. How to file 2012 state taxes Then go to line 18. How to file 2012 state taxes   10. How to file 2012 state taxes Is the amount on line 9 less than the amount on line 8?     No. How to file 2012 state taxes None of your benefits are taxable. How to file 2012 state taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to file 2012 state taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How to file 2012 state taxes     Yes. How to file 2012 state taxes Subtract line 9 from line 8   11. How to file 2012 state taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. How to file 2012 state taxes Subtract line 11 from line 10. How to file 2012 state taxes If zero or less, enter -0-   13. How to file 2012 state taxes Enter the smaller of line 10 or line 11   14. How to file 2012 state taxes Enter one-half of line 13   15. How to file 2012 state taxes Enter the smaller of line 2 or line 14   16. How to file 2012 state taxes Multiply line 12 by 85% (. How to file 2012 state taxes 85). How to file 2012 state taxes If line 12 is zero, enter -0-   17. How to file 2012 state taxes Add lines 15 and 16   18. How to file 2012 state taxes Multiply line 1 by 85% (. How to file 2012 state taxes 85)   19. How to file 2012 state taxes Taxable benefits. How to file 2012 state taxes Enter the smaller of line 17 or line 18. How to file 2012 state taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. How to file 2012 state taxes Joe and Betty Johnson file a joint return on Form 1040 for 2013. How to file 2012 state taxes Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. How to file 2012 state taxes Joe's Form RRB-1099 shows $10,000 in box 5. How to file 2012 state taxes Betty is a retired government worker and receives a fully taxable pension of $38,000. How to file 2012 state taxes They had $2,300 in taxable interest income plus interest of $200 on a qualified U. How to file 2012 state taxes S. How to file 2012 state taxes savings bond. How to file 2012 state taxes The savings bond interest qualified for the exclusion. How to file 2012 state taxes They figure their taxable benefits by completing Worksheet 1. How to file 2012 state taxes Because they have qualified U. How to file 2012 state taxes S. How to file 2012 state taxes savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. How to file 2012 state taxes On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). How to file 2012 state taxes Filled-in Worksheet 1. How to file 2012 state taxes Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How to file 2012 state taxes • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How to file 2012 state taxes None of your benefits are taxable for 2013. How to file 2012 state taxes For more information, see Repayments More Than Gross Benefits. How to file 2012 state taxes • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to file 2012 state taxes S. How to file 2012 state taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How to file 2012 state taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to file 2012 state taxes 1. How to file 2012 state taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to file 2012 state taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. How to file 2012 state taxes Enter one-half of line 1 5,000 3. How to file 2012 state taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. How to file 2012 state taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. How to file 2012 state taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. How to file 2012 state taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. How to file 2012 state taxes Combine lines 2, 3, 4, and 5 45,500 7. How to file 2012 state taxes Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to file 2012 state taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. How to file 2012 state taxes Is the amount on line 7 less than the amount on line 6?     No. How to file 2012 state taxes None of your social security benefits are taxable. How to file 2012 state taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to file 2012 state taxes   Yes. How to file 2012 state taxes Subtract line 7 from line 6 45,500 9. How to file 2012 state taxes If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. How to file 2012 state taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How to file 2012 state taxes 85) and enter the result on line 17. How to file 2012 state taxes Then go to line 18. How to file 2012 state taxes   10. How to file 2012 state taxes Is the amount on line 9 less than the amount on line 8?     No. How to file 2012 state taxes None of your benefits are taxable. How to file 2012 state taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to file 2012 state taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How to file 2012 state taxes     Yes. How to file 2012 state taxes Subtract line 9 from line 8 13,500 11. How to file 2012 state taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. How to file 2012 state taxes Subtract line 11 from line 10. How to file 2012 state taxes If zero or less, enter -0- 1,500 13. How to file 2012 state taxes Enter the smaller of line 10 or line 11 12,000 14. How to file 2012 state taxes Enter one-half of line 13 6,000 15. How to file 2012 state taxes Enter the smaller of line 2 or line 14 5,000 16. How to file 2012 state taxes Multiply line 12 by 85% (. How to file 2012 state taxes 85). How to file 2012 state taxes If line 12 is zero, enter -0- 1,275 17. How to file 2012 state taxes Add lines 15 and 16 6,275 18. How to file 2012 state taxes Multiply line 1 by 85% (. How to file 2012 state taxes 85) 8,500 19. How to file 2012 state taxes Taxable benefits. How to file 2012 state taxes Enter the smaller of line 17 or line 18. How to file 2012 state taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 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 to file 2012 state taxes Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. How to file 2012 state taxes Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. How to file 2012 state taxes Disability payments. How to file 2012 state taxes   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. How to file 2012 state taxes If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. How to file 2012 state taxes If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. How to file 2012 state taxes Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. How to file 2012 state taxes Legal expenses. How to file 2012 state taxes   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. How to file 2012 state taxes   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. How to file 2012 state taxes Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. How to file 2012 state taxes If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. How to file 2012 state taxes Do not use a worksheet in this case. How to file 2012 state taxes If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. How to file 2012 state taxes If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. How to file 2012 state taxes Joint return. How to file 2012 state taxes   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. How to file 2012 state taxes You do this to get your net benefits when figuring if your combined benefits are taxable. How to file 2012 state taxes Example. How to file 2012 state taxes John and Mary file a joint return for 2013. How to file 2012 state taxes John received Form SSA-1099 showing $3,000 in box 5. How to file 2012 state taxes Mary also received Form SSA-1099 and the amount in box 5 was ($500). How to file 2012 state taxes John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. How to file 2012 state taxes Repayment of benefits received in an earlier year. How to file 2012 state taxes   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. How to file 2012 state taxes Deduction $3,000 or less. How to file 2012 state taxes   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. How to file 2012 state taxes Claim it on Schedule A (Form 1040), line 23. How to file 2012 state taxes Deduction more than $3,000. How to file 2012 state taxes    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. How to file 2012 state taxes Figure your tax for 2013 in the following steps. How to file 2012 state taxes Figure the tax without the itemized deduction included on Schedule A, line 28. How to file 2012 state taxes For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. How to file 2012 state taxes Then refigure the tax for that year. How to file 2012 state taxes Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. How to file 2012 state taxes Subtract the result in (c) from the result in (a). How to file 2012 state taxes Compare the tax figured in methods (1) and (2). How to file 2012 state taxes Your tax for 2013 is the smaller of the two amounts. How to file 2012 state taxes If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. How to file 2012 state taxes If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. How to file 2012 state taxes Check box d and enter “I. How to file 2012 state taxes R. How to file 2012 state taxes C. How to file 2012 state taxes 1341” in the space next to that box. How to file 2012 state taxes If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. How to file 2012 state taxes Prev  Up  Next   Home   More Online Publications