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How To File Ez Tax Form

How to file ez tax form Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. How to file ez tax form irs. How to file ez tax form gov/pub51. How to file ez tax form What's New Social security and Medicare tax for 2014. How to file ez tax form  The social security tax rate is 6. How to file ez tax form 2% each for the employee and employer, unchanged from 2013. How to file ez tax form The social security wage base limit is $117,000. How to file ez tax form The Medicare tax rate is 1. How to file ez tax form 45% each for the employee and employer, unchanged from 2013. How to file ez tax form There is no wage base limit for Medicare tax. How to file ez tax form Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. How to file ez tax form Withholding allowance. How to file ez tax form  The 2014 amount for one withholding allowance on an annual basis is $3,950. How to file ez tax form Change of responsible party. How to file ez tax form  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. How to file ez tax form Form 8822-B must be filed within 60 days of the change. How to file ez tax form If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. How to file ez tax form For a definition of "responsible party", see the Form 8822-B instructions. How to file ez tax form Same-sex marriage. How to file ez tax form  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How to file ez tax form For more information, see Revenue Ruling 2013-17, 2013-38 I. How to file ez tax form R. How to file ez tax form B. How to file ez tax form 201, available at www. How to file ez tax form irs. How to file ez tax form gov/irb/2013-38_IRB/ar07. How to file ez tax form html. How to file ez tax form Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. How to file ez tax form Notice 2013-61, 2013-44 I. How to file ez tax form R. How to file ez tax form B. How to file ez tax form 432, is available at www. How to file ez tax form irs. How to file ez tax form gov/irb/2013-44_IRB/ar10. How to file ez tax form html. How to file ez tax form Reminders Additional Medicare Tax withholding. How to file ez tax form  In addition to withholding Medicare tax at 1. How to file ez tax form 45%, you must withhold a 0. How to file ez tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file ez tax form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. How to file ez tax form Additional Medicare Tax is only imposed on the employee. How to file ez tax form There is no employer share of Additional Medicare Tax. How to file ez tax form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. How to file ez tax form For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. How to file ez tax form For more information on Additional Medicare Tax, visit IRS. How to file ez tax form gov and enter “Additional Medicare Tax” in the search box. How to file ez tax form Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. How to file ez tax form  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. How to file ez tax form Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. How to file ez tax form For more information, visit IRS. How to file ez tax form gov and enter “work opportunity tax credit” in the search box. How to file ez tax form Outsourcing payroll duties. How to file ez tax form  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. How to file ez tax form The employer remains responsible if the third party fails to perform any required action. How to file ez tax form If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. How to file ez tax form gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. How to file ez tax form COBRA premium assistance credit. How to file ez tax form  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. How to file ez tax form For more information, see COBRA premium assistance credit under Introduction. How to file ez tax form Compensation paid to H-2A foreign agricultural workers. How to file ez tax form  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. How to file ez tax form Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. How to file ez tax form On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. How to file ez tax form An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. How to file ez tax form In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. How to file ez tax form Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. How to file ez tax form These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. How to file ez tax form For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. How to file ez tax form Additional employment tax information. How to file ez tax form  Visit the IRS website at www. How to file ez tax form irs. How to file ez tax form gov/businesses and click on Employment Taxes under Businesses Topics. How to file ez tax form For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. How to file ez tax form m. How to file ez tax form –7:00 p. How to file ez tax form m. How to file ez tax form local time (Alaska and Hawaii follow Pacific time). How to file ez tax form Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. How to file ez tax form Disregarded entities and qualified subchapter S subsidiaries (QSubs). How to file ez tax form  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. How to file ez tax form Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. How to file ez tax form See Regulations sections 1. How to file ez tax form 1361-4(a)(7) and 301. How to file ez tax form 7701-2(c)(2)(iv). How to file ez tax form Differential wage payments. How to file ez tax form  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. How to file ez tax form For more information, see Publication 15 (Circular E). How to file ez tax form Federal tax deposits must be made by electronic funds transfer. How to file ez tax form  You must use electronic funds transfer to make all federal tax deposits. How to file ez tax form Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to file ez tax form If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How to file ez tax form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to file ez tax form EFTPS is a free service provided by the Department of Treasury. How to file ez tax form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to file ez tax form For more information on making federal tax deposits, see How To Deposit in section 7. How to file ez tax form To get more information about EFTPS or to enroll in EFTPS, visit www. How to file ez tax form eftps. How to file ez tax form gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to file ez tax form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How to file ez tax form Electronic filing and payment. How to file ez tax form  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. How to file ez tax form Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. How to file ez tax form Spend less time and worry on taxes and more time running your business. How to file ez tax form Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. How to file ez tax form For e-file, visit the IRS website at www. How to file ez tax form irs. How to file ez tax form gov/efile for additional information. How to file ez tax form For EFTPS, visit www. How to file ez tax form eftps. How to file ez tax form gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. How to file ez tax form For electronic filing of Form W-2, visit www. How to file ez tax form socialsecurity. How to file ez tax form gov/employer. How to file ez tax form If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. How to file ez tax form If a valid EIN is not provided, the return or payment will not be processed. How to file ez tax form This may result in penalties and delays in processing your return or payment. How to file ez tax form Electronic funds withdrawal (EFW). How to file ez tax form  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. How to file ez tax form However, do not use EFW to make federal tax deposits. How to file ez tax form For more information on paying your taxes using EFW, visit the IRS website at www. How to file ez tax form irs. How to file ez tax form gov/e-pay. How to file ez tax form A fee may be charged to file electronically. How to file ez tax form Credit or debit card payments. How to file ez tax form   Employers can pay the balance due shown on Form 943 by credit or debit card. How to file ez tax form Do not use a credit or debit card to make federal tax deposits. How to file ez tax form For more information on paying your taxes with a credit or debit card, visit the IRS website at www. How to file ez tax form irs. How to file ez tax form gov/e-pay. How to file ez tax form When you hire a new employee. How to file ez tax form  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. How to file ez tax form Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. How to file ez tax form If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. How to file ez tax form If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. How to file ez tax form See section 1 for more information. How to file ez tax form Eligibility for employment. How to file ez tax form  You must verify that each new employee is legally eligible to work in the United States. How to file ez tax form This includes completing the U. How to file ez tax form S. How to file ez tax form Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. How to file ez tax form You can get the form from USCIS offices or by calling 1-800-870-3676. How to file ez tax form Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. How to file ez tax form uscis. How to file ez tax form gov for more information. How to file ez tax form New hire reporting. How to file ez tax form   You are required to report any new employee to a designated state new-hire registry. How to file ez tax form A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. How to file ez tax form Many states accept a copy of Form W-4 with employer information added. How to file ez tax form Visit the Office of Child Support Enforcement's website at www. How to file ez tax form acf. How to file ez tax form hhs. How to file ez tax form gov/programs/cse/newhire for more information. How to file ez tax form Dishonored payments. How to file ez tax form  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. How to file ez tax form The penalty is $25 or 2% of the payment, whichever is more. How to file ez tax form However, the penalty on dishonored payments of $24. How to file ez tax form 99 or less is an amount equal to the payment. How to file ez tax form For example, a dishonored payment of $18 is charged a penalty of $18. How to file ez tax form Forms in Spanish. How to file ez tax form  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. How to file ez tax form For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). How to file ez tax form For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. How to file ez tax form References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). How to file ez tax form Information returns. How to file ez tax form  You may be required to file information returns to report certain types of payments made during the year. How to file ez tax form For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. How to file ez tax form For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). How to file ez tax form Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. How to file ez tax form See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. How to file ez tax form If you file 250 or more Forms W-2, you must file them electronically. How to file ez tax form SSA will not accept Forms W-2 and W-3 filed on any magnetic media. How to file ez tax form Information reporting customer service site. How to file ez tax form  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. How to file ez tax form If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). How to file ez tax form The call site can also be reached by email at mccirp@irs. How to file ez tax form gov. How to file ez tax form Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. How to file ez tax form Web-based application for an employer identification number (EIN). How to file ez tax form  You can apply for an employer identification number (EIN) online by visiting IRS. How to file ez tax form gov and clicking on the Apply for an EIN Online link under Tools. How to file ez tax form When a crew leader furnishes workers to you. How to file ez tax form  Record the crew leader's name, address, and EIN. How to file ez tax form See sections 2 and 10. How to file ez tax form Change of address. How to file ez tax form  Use Form 8822-B to notify the IRS of an address change. How to file ez tax form Do not mail form 8822-B with your employment tax return. How to file ez tax form Ordering forms and publications. How to file ez tax form  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. How to file ez tax form irs. How to file ez tax form gov/businesses. How to file ez tax form Click on the Online Ordering for Information Returns and Employer Returns. How to file ez tax form You can also visit www. How to file ez tax form irs. How to file ez tax form gov/formspubs to download other forms and publications. How to file ez tax form Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. How to file ez tax form Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. How to file ez tax form socialsecurity. How to file ez tax form gov/employer, to register for Business Services Online. How to file ez tax form You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. How to file ez tax form Form W-3 will be created for you based on your Forms W-2. How to file ez tax form Tax Questions. How to file ez tax form   If you have a tax question, check the information available on IRS. How to file ez tax form gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. How to file ez tax form m. How to file ez tax form –7:00 p. How to file ez tax form m. How to file ez tax form local time (Alaska and Hawaii follow Pacific time). How to file ez tax form We cannot answer tax questions sent to the address provided later for comments and suggestions. How to file ez tax form Recordkeeping. How to file ez tax form  Keep all records of employment taxes for at least 4 years. How to file ez tax form These should be available for IRS review. How to file ez tax form Your records should include the following information. How to file ez tax form Your employer identification number (EIN). How to file ez tax form Amounts and dates of all wage, annuity, and pension payments. How to file ez tax form Names, addresses, social security numbers, and occupations of employees and recipients. How to file ez tax form Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. How to file ez tax form Dates of employment for each employee. How to file ez tax form Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. How to file ez tax form Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). How to file ez tax form Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. How to file ez tax form Copies of returns filed and confirmation numbers. How to file ez tax form Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. How to file ez tax form If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. How to file ez tax form If the crew leader has no permanent mailing address, record his or her present address. How to file ez tax form Private delivery services. How to file ez tax form  You can use certain private delivery services designated by the IRS to send tax returns and payments. How to file ez tax form The list includes only the following. How to file ez tax form DHL Express (DHL): DHL Same Day Service. How to file ez tax form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How to file ez tax form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to file ez tax form M. How to file ez tax form , UPS Worldwide Express Plus, and UPS Worldwide Express. How to file ez tax form For the IRS mailing address to use if you are using a private delivery service, go to IRS. How to file ez tax form gov and enter "private delivery service" in the search box. How to file ez tax form Your private delivery service can tell you how to get written proof of the mailing date. How to file ez tax form Private delivery services cannot deliver items to P. How to file ez tax form O. How to file ez tax form boxes. How to file ez tax form You must use the U. How to file ez tax form S. How to file ez tax form Postal Service to mail any item to an IRS P. How to file ez tax form O. How to file ez tax form box address. How to file ez tax form Photographs of missing children. How to file ez tax form  The IRS is a proud partner with the National Center for Missing and Exploited Children. How to file ez tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file ez tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file ez tax form Calendar The following are important dates and responsibilities. How to file ez tax form See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. How to file ez tax form Also see Publication 509, Tax Calendars. How to file ez tax form   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. How to file ez tax form A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. How to file ez tax form However, a statewide legal holiday does not delay the due date of federal tax deposits. How to file ez tax form See Deposits on Business Days Only in section 7. How to file ez tax form For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. How to file ez tax form S. How to file ez tax form Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. How to file ez tax form See Private delivery services under Reminders. How to file ez tax form By January 31 . How to file ez tax form   File Form 943. How to file ez tax form See section 8 for more information on Form 943. How to file ez tax form If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. How to file ez tax form Furnish each employee with a completed Form W-2. How to file ez tax form Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). How to file ez tax form File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. How to file ez tax form See section 10 for more information on FUTA. How to file ez tax form If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. How to file ez tax form File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. How to file ez tax form If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. How to file ez tax form By February 15. How to file ez tax form  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. How to file ez tax form On February 16. How to file ez tax form  Any Form W-4 claiming exemption from withholding for the previous year has now expired. How to file ez tax form Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. How to file ez tax form If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. How to file ez tax form See section 5 for more information. How to file ez tax form If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. How to file ez tax form By February 28. How to file ez tax form   File paper Forms 1099 and 1096. How to file ez tax form File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. How to file ez tax form S. How to file ez tax form Information Returns, with the IRS. How to file ez tax form For electronically filed returns, see By March 31 below. How to file ez tax form File paper Forms W-2 and W-3. How to file ez tax form File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. How to file ez tax form For electronically filed returns, see By March 31 next. How to file ez tax form By March 31. How to file ez tax form   File electronic Forms W-2 and 1099. How to file ez tax form File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. How to file ez tax form For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. How to file ez tax form socialsecurity. How to file ez tax form gov/employer. How to file ez tax form For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. How to file ez tax form By April 30, July 31, October 31, and January 31. How to file ez tax form   Deposit FUTA taxes. How to file ez tax form Deposit FUTA tax if the undeposited amount is over $500. How to file ez tax form Before December 1. How to file ez tax form  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. How to file ez tax form Introduction This publication is for employers of agricultural workers (farmworkers). How to file ez tax form It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). How to file ez tax form Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. How to file ez tax form If you have nonfarm employees, see Publication 15 (Circular E). How to file ez tax form If you have employees in the U. How to file ez tax form S. How to file ez tax form Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). How to file ez tax form Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. How to file ez tax form Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. How to file ez tax form Comments and suggestions. How to file ez tax form   We welcome your comments about this publication and your suggestions for future editions. How to file ez tax form   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. How to file ez tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file ez tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file ez tax form   You can also send us comments from www. How to file ez tax form irs. How to file ez tax form gov/formspubs. How to file ez tax form Click on More Information and then click on Comment on Tax Forms and Publications. How to file ez tax form   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. How to file ez tax form COBRA premium assistance credit. How to file ez tax form   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. How to file ez tax form COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. How to file ez tax form Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). How to file ez tax form Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. How to file ez tax form Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. How to file ez tax form For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. How to file ez tax form   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. How to file ez tax form For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. How to file ez tax form   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. How to file ez tax form The assistance for the coverage can last up to 15 months. How to file ez tax form   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. How to file ez tax form For more information, see Notice 2009-27, 2009-16 I. How to file ez tax form R. How to file ez tax form B. How to file ez tax form 838, available at www. How to file ez tax form irs. How to file ez tax form gov/irb/2009-16_irb/ar09. How to file ez tax form html. How to file ez tax form   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. How to file ez tax form   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. How to file ez tax form The reimbursement is made through a credit against the employer's employment tax liabilities. How to file ez tax form For information on how to claim the credit, see the Instructions for Form 943. How to file ez tax form The credit is treated as a deposit made on the first day of the return period. How to file ez tax form In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. How to file ez tax form In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. How to file ez tax form   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. How to file ez tax form Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. How to file ez tax form In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. How to file ez tax form In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. How to file ez tax form Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. How to file ez tax form Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. How to file ez tax form A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. How to file ez tax form   For more information, visit IRS. How to file ez tax form gov and enter “COBRA” in the search box. How to file ez tax form Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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Forms and Publications About Your Appeal Rights

Forms

Offer in Compromise, Form 656-B
A Form 656-B is used to make an offer to compromise your liability for payment of less than the full amount owed.

Claim for Refund and Request for Abatement, Form 843
A Form 843 is submitted to claim a refund (or abatement) of certain overpaid (or over-assessed) taxes, interest, penalties, and additions to tax.

Proposed Assessment of Trust Fund Recovery Penalty, Form 2751
A Form 2751 is used to show the corporate liability data for a proposed trust fund recovery penalty assessment.

Qualifying Children Residency Statement, Form 8836
A Form 8836 is filed with the IRS to show that you and your qualifying child meet the residency test for the earned income credit (EIC).

Collection Appeal Request, Form 9423
A Form 9423 is used to appeal a collection action. Using this form, you may request an appeal of the following actions: notice of federal tax lien, levy, seizure, or termination of an installment agreement.

Request for Appeals Review, Form 12203
This form can be used to request an Appeals review of a proposed IRS adjustment of $25,000 or less per tax year or period.

Request for a Collection Due Process Hearing, Form 12153
A Form 12153 is used to request a collection due process hearing under IRC 6320 and IRC 6330.

Statement of Disagreement, Form 12509
You can use this form to explain why you disagree with the Internal Revenue Service (IRS) Determination concerning relief from joint and several liability for a joint return under Internal Revenue Code sections 6013(e), 6015(b), 6015(c), or 6015(f) in the letter you received with this form.

Publications

Your Rights As a Taxpayer, Publication 1
Explains your rights as a taxpayer and includes information on the examination and collection processes.

Overview of the Appeals Process Brochure, Publication 4227
Explains the mission, overview, and expectations of the appeal process to the taxpayers.

Appeals - Introduction to Alternative Dispute Resolution, Publication 4167
Describes the Fast Track Mediation, Fast Track Settlement and Post-Appeals Mediation programs.

Your Appeal Rights and How to Prepare a Protest If You Don't Agree, Publication 5
Explains your appeal rights and offers information on how to protest an Internal Revenue Agent's examination report.

Collection Appeal Rights, Publication 1660
Explains your appeal rights related to the Collection Due Process & Collection Appeal Program. It also explains collection issues that can be appealed and how to appeal them.

What You Should Know About The IRS Collection Process, Publication 594
Explains what steps the IRS may take to collect overdue taxes. It includes a summary of your rights and responsibilities for paying federal taxes.

The Examination Process, Publication 3498 and 3498A
These publications explain the audit process from the initiation of the examination through the overview of the collection process, including appeals options.

Page Last Reviewed or Updated: 07-Jan-2014

The How To File Ez Tax Form

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