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Irs Gov Forms

Irs gov forms Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Irs gov forms irs. Irs gov forms gov/pub15. Irs gov forms What's New Social security and Medicare tax for 2014. Irs gov forms  The social security tax rate is 6. Irs gov forms 2% each for the employee and employer, unchanged from 2013. Irs gov forms The social security wage base limit is $117,000. Irs gov forms The Medicare tax rate is 1. Irs gov forms 45% each for the employee and employer, unchanged from 2013. Irs gov forms There is no wage base limit for Medicare tax. Irs gov forms 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. Irs gov forms Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Irs gov forms 2014 withholdng tables. Irs gov forms  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Irs gov forms Withholding allowance. Irs gov forms  The 2014 amount for one withholding allowance on an annual basis is $3,950. Irs gov forms Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Irs gov forms  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Irs gov forms A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Irs gov forms For more information see Notice 2013-77, 2013-50 I. Irs gov forms R. Irs gov forms B. Irs gov forms 632, available at www. Irs gov forms irs. Irs gov forms gov/irb/2013-50_IRB/ar10. Irs gov forms html. Irs gov forms Change of responsible party. Irs gov forms  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. Irs gov forms Form 8822-B must be filed within 60 days of the change. Irs gov forms 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. Irs gov forms For a definition of “responsible party,” see the Form 8822-B instructions. Irs gov forms Same-sex marriage. Irs gov forms  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. Irs gov forms For more information, see Revenue Ruling 2013-17, 2013-38 I. Irs gov forms R. Irs gov forms B. Irs gov forms 201, available at www. Irs gov forms irs. Irs gov forms gov/irb/2013-38_IRB/ar07. Irs gov forms html. Irs gov forms Notice 2013-61 provides special administrative procedures for employers to make claims for refunds 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. Irs gov forms Notice 2013-61, 2013-44 I. Irs gov forms R. Irs gov forms B. Irs gov forms 432, is available at www. Irs gov forms irs. Irs gov forms gov/irb/2013-44_IRB/ar10. Irs gov forms html. Irs gov forms Reminders Additional Medicare Tax withholding. Irs gov forms  In addition to withholding Medicare tax at 1. Irs gov forms 45%, you must withhold a 0. Irs gov forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs gov forms 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. Irs gov forms Additional Medicare Tax is only imposed on the employee. Irs gov forms There is no employer share of Additional Medicare Tax. Irs gov forms 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. Irs gov forms 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. Irs gov forms For more information on Additional Medicare Tax, visit IRS. Irs gov forms gov and enter “Additional Medicare Tax” in the search box. Irs gov forms Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Irs gov forms  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. Irs gov forms 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. Irs gov forms For more information, visit IRS. Irs gov forms gov and enter “work opportunity tax credit” in the search box. Irs gov forms Outsourcing payroll duties. Irs gov forms  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. Irs gov forms The employer remains responsible if the third party fails to perform any required action. Irs gov forms 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. Irs gov forms gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Irs gov forms COBRA premium assistance credit. Irs gov forms  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. Irs gov forms See COBRA premium assistance credit under Introduction. Irs gov forms Federal tax deposits must be made by electronic funds transfer. Irs gov forms  You must use electronic funds transfer to make all federal tax deposits. Irs gov forms Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs gov forms 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. Irs gov forms Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs gov forms EFTPS is a free service provided by the Department of Treasury. Irs gov forms Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs gov forms For more information on making federal tax deposits, see How To Deposit in section 11. Irs gov forms To get more information about EFTPS or to enroll in EFTPS, visit www. Irs gov forms eftps. Irs gov forms gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Irs gov forms Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Irs gov forms You must receive written notice from the IRS to file Form 944. Irs gov forms  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Irs gov forms S. Irs gov forms Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Irs gov forms You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Irs gov forms For more information on requesting to file Form 944, visit IRS. Irs gov forms gov and enter “file employment taxes annually” in the search box. Irs gov forms Employers can request to file Forms 941 instead of Form 944. Irs gov forms  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Irs gov forms You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Irs gov forms For more information on requesting to file Form 944, visit IRS. Irs gov forms gov and enter “file employment taxes annually” in the search box. Irs gov forms Aggregate Form 941 filers. Irs gov forms  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Irs gov forms Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Irs gov forms To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Irs gov forms Aggregate Form 940 filers. Irs gov forms  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Irs gov forms Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Irs gov forms To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Irs gov forms Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Irs gov forms Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Irs gov forms Spend less time and worry about taxes and more time running your business. Irs gov forms Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Irs gov forms For e-file, visit www. Irs gov forms irs. Irs gov forms gov/efile for additional information. Irs gov forms For EFTPS, visit www. Irs gov forms eftps. Irs gov forms gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Irs gov forms For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Irs gov forms socialsecurity. Irs gov forms gov/employer. Irs gov forms If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Irs gov forms If a valid EIN is not provided, the return or payment will not be processed. Irs gov forms This may result in penalties and delays in processing your return or payment. Irs gov forms Electronic funds withdrawal (EFW). Irs gov forms  If you file Form 940, Form 941, Form 944, or Form 945 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. Irs gov forms However, do not use EFW to make federal tax deposits. Irs gov forms For more information on paying your taxes using EFW, visit the IRS website at www. Irs gov forms irs. Irs gov forms gov/e-pay. Irs gov forms A fee may be charged to file electronically. Irs gov forms Credit or debit card payments. Irs gov forms  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Irs gov forms irs. Irs gov forms gov/e-pay. Irs gov forms However, do not use credit or debit cards to make federal tax deposits. Irs gov forms Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Irs gov forms For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Irs gov forms 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. Irs gov forms Hiring New Employees Eligibility for employment. Irs gov forms  You must verify that each new employee is legally eligible to work in the United States. Irs gov forms This includes completing the U. Irs gov forms S. Irs gov forms Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Irs gov forms You can get the form from USCIS offices or by calling 1-800-870-3676. Irs gov forms Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Irs gov forms uscis. Irs gov forms gov for more information. Irs gov forms New hire reporting. Irs gov forms  You are required to report any new employee to a designated state new hire registry. Irs gov forms 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. Irs gov forms Many states accept a copy of Form W-4 with employer information added. Irs gov forms Visit the Office of Child Support Enforcement website at www. Irs gov forms acf. Irs gov forms hhs. Irs gov forms gov/programs/cse/newhire for more information. Irs gov forms W-4 request. Irs gov forms  Ask each new employee to complete the 2014 Form W-4. Irs gov forms See section 9. Irs gov forms Name and social security number. Irs gov forms  Record each new employee's name and number from his or her social security card. Irs gov forms Any employee without a social security card should apply for one. Irs gov forms See section 4. Irs gov forms Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Irs gov forms  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Irs gov forms Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Irs gov forms Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Irs gov forms See section 13 for more information. Irs gov forms Income tax withholding. Irs gov forms  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Irs gov forms If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Irs gov forms Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Irs gov forms Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Irs gov forms See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Irs gov forms Publication 15-A includes information about withholding on pensions and annuities. Irs gov forms Zero wage return. Irs gov forms  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Irs gov forms The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Irs gov forms irs. Irs gov forms gov/efile. Irs gov forms Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Irs gov forms Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Irs gov forms Each item in this list has a page reference to a more detailed discussion in this publication. Irs gov forms   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Irs gov forms 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. Irs gov forms 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 you file (for example, Instructions for Form 1099-MISC). Irs gov forms Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Irs gov forms See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Irs gov forms If you file 250 or more Forms 1099, you must file them electronically. Irs gov forms If you file 250 or more Forms W-2, you must file them electronically. Irs gov forms SSA will not accept Forms W-2 and W-3 filed on magnetic media. Irs gov forms Information reporting customer service site. Irs gov forms  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. Irs gov forms If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Irs gov forms The center can also be reached by email at mccirp@irs. Irs gov forms gov. Irs gov forms Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Irs gov forms Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Irs gov forms Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Irs gov forms Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Irs gov forms Military retirement. Irs gov forms Gambling winnings. Irs gov forms Indian gaming profits. Irs gov forms Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Irs gov forms Payments subject to backup withholding. Irs gov forms For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Irs gov forms All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Irs gov forms Distributions from nonqualified pension plans and deferred compensation plans. Irs gov forms  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Irs gov forms However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs gov forms ; income tax withheld must be reported on Form 945. Irs gov forms Backup withholding. Irs gov forms  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Irs gov forms This withholding is referred to as “backup withholding. Irs gov forms ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Irs gov forms In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Irs gov forms Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Irs gov forms You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Irs gov forms You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Irs gov forms The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Irs gov forms For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Irs gov forms Recordkeeping Keep all records of employment taxes for at least 4 years. Irs gov forms These should be available for IRS review. Irs gov forms Your records should include the following information. Irs gov forms Your EIN. Irs gov forms Amounts and dates of all wage, annuity, and pension payments. Irs gov forms Amounts of tips reported to you by your employees. Irs gov forms Records of allocated tips. Irs gov forms The fair market value of in-kind wages paid. Irs gov forms Names, addresses, social security numbers, and occupations of employees and recipients. Irs gov forms Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Irs gov forms Dates of employment for each employee. Irs gov forms 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 payors made to them. Irs gov forms Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Irs gov forms Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Irs gov forms Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Irs gov forms Copies of returns filed and confirmation numbers. Irs gov forms Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Irs gov forms Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Irs gov forms Do not mail Form 8822-B with your employment tax return. Irs gov forms Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Irs gov forms The list includes only the following: DHL Express (DHL): DHL Same Day Service. Irs gov forms Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs gov forms United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs gov forms M. Irs gov forms , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs gov forms For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs gov forms gov and enter “private delivery service” in the search box. Irs gov forms Your private delivery service can tell you how to get written proof of the mailing date. Irs gov forms   Private delivery services cannot deliver items to P. Irs gov forms O. Irs gov forms boxes. Irs gov forms You must use the U. Irs gov forms S. Irs gov forms Postal Service to mail any item to an IRS P. Irs gov forms O. Irs gov forms box address. Irs gov forms Telephone Help Tax questions. Irs gov forms   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Irs gov forms Help for people with disabilities. Irs gov forms  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Irs gov forms You may also use this number for assistance with unresolved tax problems. Irs gov forms Recorded tax information (TeleTax). Irs gov forms  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Irs gov forms You can listen to up to three topics on each call you make. Irs gov forms Touch-Tone service is available 24 hours a day, 7 days a week. Irs gov forms TeleTax topics are also available on the IRS website at www. Irs gov forms irs. Irs gov forms gov/taxtopics. Irs gov forms Most tax topics listed below are also available in Spanish. Irs gov forms For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Irs gov forms irs. Irs gov forms gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Irs gov forms A list of employment tax topics is provided next. Irs gov forms Select, by number, the topic you want to hear and call 1-800-829-4477. Irs gov forms For the directory of all topics, select Topic 123. Irs gov forms Teletax Topics Topic No. Irs gov forms Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Irs gov forms Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Irs gov forms  Visit the IRS website at www. Irs gov forms irs. Irs gov forms gov/businesses and click on the Employment Taxes link under Businesses Topics. Irs gov forms Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Irs gov forms irs. Irs gov forms gov/businesses. Irs gov forms To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Irs gov forms You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Irs gov forms 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. Irs gov forms Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Irs gov forms socialsecurity. Irs gov forms gov/employer to register for Business Services Online. Irs gov forms You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Irs gov forms In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Irs gov forms Form W-3 will be created for you based on your Forms W-2. Irs gov forms Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Irs gov forms There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Irs gov forms See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Irs gov forms Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Irs gov forms The penalty is $25 or 2% of the payment, whichever is more. Irs gov forms However, the penalty on dishonored payments of $24. Irs gov forms 99 or less is an amount equal to the payment. Irs gov forms For example, a dishonored payment of $18 is charged a penalty of $18. Irs gov forms Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Irs gov forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs gov forms 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. Irs gov forms Calendar The following is a list of important dates. Irs gov forms Also see Publication 509, Tax Calendars. Irs gov forms   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Irs gov forms 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. Irs gov forms However, a statewide legal holiday does not delay the due date of federal tax deposits. Irs gov forms See Deposits on Business Days Only in section 11. Irs gov forms 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. Irs gov forms S. Irs gov forms Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Irs gov forms See Private Delivery Services under Reminders for more information. Irs gov forms Introduction This publication explains your tax responsibilities as an employer. Irs gov forms It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Irs gov forms It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Irs gov forms This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Irs gov forms References to “income tax” in this guide apply only to “federal” income tax. Irs gov forms Contact your state or local tax department to determine if their rules are different. Irs gov forms Additional employment tax information is available in Publication 15-A. Irs gov forms Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Irs gov forms 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. Irs gov forms Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Irs gov forms Income tax. Irs gov forms Social security tax. Irs gov forms Medicare tax. Irs gov forms FUTA tax. Irs gov forms There are exceptions to these requirements. Irs gov forms See section 15 for guidance. Irs gov forms Railroad retirement taxes are explained in the Instructions for Form CT-1. Irs gov forms Comments and suggestions. Irs gov forms   We welcome your comments about this publication and your suggestions for future editions. Irs gov forms   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Irs gov forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs gov forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs gov forms   You can also send us comments from www. Irs gov forms irs. Irs gov forms gov/formspubs. Irs gov forms Click on More Information and then click on Comment on Tax Forms and Publications. Irs gov forms   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Irs gov forms Federal Government employers. Irs gov forms   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Irs gov forms State and local government employers. Irs gov forms   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Irs gov forms Most elected and appointed public officials of state or local governments are employees under common law rules. Irs gov forms See chapter 3 of Publication 963, Federal-State Reference Guide. Irs gov forms In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Irs gov forms See section 15 for more information on the exceptions. Irs gov forms   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Irs gov forms irs. Irs gov forms gov/pub/irs-irbs/irb00-06. Irs gov forms pdf. Irs gov forms   You can get information on reporting and social security coverage from your local IRS office. Irs gov forms If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Irs gov forms To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Irs gov forms ncsssa. Irs gov forms org. Irs gov forms Disregarded entities and qualified subchapter S subsidiaries (QSubs). Irs gov forms   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Irs gov forms 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. Irs gov forms See Regulations sections 1. Irs gov forms 1361-4(a)(7) and 301. Irs gov forms 7701-2(c)(2)(iv). Irs gov forms COBRA premium assistance credit. Irs gov forms   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. Irs gov forms 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. Irs gov forms Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Irs gov forms Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Irs gov forms Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Irs gov forms For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Irs gov forms   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. Irs gov forms 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. Irs gov forms   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. Irs gov forms The assistance for the coverage can last up to 15 months. Irs gov forms   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. Irs gov forms For more information see Notice 2009-27, 2009-16 I. Irs gov forms R. Irs gov forms B. Irs gov forms 838, available at www. Irs gov forms irs. Irs gov forms gov/irb/2009-16_irb/ar09. Irs gov forms html. Irs gov forms   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. Irs gov forms   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Irs gov forms The reimbursement is made through a credit against the employer's employment tax liabilities. Irs gov forms For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Irs gov forms The credit is treated as a deposit made on the first day of the return period (quarter or year). Irs gov forms In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Irs gov forms 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. Irs gov forms   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Irs gov forms Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Irs gov forms 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. Irs gov forms In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Irs gov forms 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. Irs gov forms Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Irs gov forms A record of the 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. Irs gov forms   For more information, visit IRS. Irs gov forms gov and enter “COBRA” in the search box. Irs gov forms Prev  Up  Next   Home   More Online Publications
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The Irs Gov Forms

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