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Irs Tax Extension Form

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Irs Tax Extension Form

Irs tax extension form Index Symbols 401(k) Plan Elective Deferrals, Elective Deferrals (401(k) Plans) Safe harbor, Safe harbor 401(k) plan. Irs tax extension form A Annual additions, Annual additions. Irs tax extension form Annual benefits, Annual benefits. Irs tax extension form Assistance (see Tax help) Automatic Enrollment, Automatic Enrollment B Business, definition, Business. Irs tax extension form C Common-law employee, Common-law employee. Irs tax extension form Compensation, Compensation. Irs tax extension form Contribution Defined, Contribution. Irs tax extension form Limits Qualified plans, Limits on Contributions and Benefits SEP-IRAs, Contribution Limits SIMPLE IRA plan, Contribution Limits D Deduction Defined, SIMPLE plans. Irs tax extension form , Deduction. Irs tax extension form Deduction worksheet for self-employed, Figuring your deduction. Irs tax extension form Defined benefit plan Deduction limits, Defined benefit plans. Irs tax extension form Limits on contributions, Defined benefit plan. Irs tax extension form Defined contribution plan Automatic Enrollment, Automatic Enrollment Deduction limits, Defined contribution plans. Irs tax extension form Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. Irs tax extension form Forfeitures, Forfeiture. Irs tax extension form Limits on contributions, Defined contribution plan. Irs tax extension form Money purchase pension plan, Money purchase pension plan. Irs tax extension form Profit-sharing plan, Profit-sharing plan. Irs tax extension form Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. Irs tax extension form Definitions you need to know, Definitions You Need To Know Disqualified person, Prohibited Transactions Distributions (withdrawals), Distributions (Withdrawals) E EACA, Eligible automatic contribution arrangement. Irs tax extension form Earned income, Earned income. Irs tax extension form Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. Irs tax extension form Employees Eligible, Eligible employee. Irs tax extension form Excludable, Excludable employees. Irs tax extension form Highly compensated, Highly compensated employee. Irs tax extension form Leased, Leased employee. Irs tax extension form Employer Defined, Employer. Irs tax extension form Excess Deferrals, Treatment of Excess Deferrals Excise tax, Excise Tax on Reversion of Plan Assets Nondeductible (excess) contributions, Excise Tax for Nondeductible (Excess) Contributions Reduced benefit accrual, Notification of Significant Benefit Accrual Reduction SEP excess contributions, Excise tax. Irs tax extension form Excludable employees, Excludable employees. Irs tax extension form F Form 1040, Where To Deduct Contributions, Reporting the tax. Irs tax extension form 1099-R, Reporting corrective distributions on Form 1099-R. Irs tax extension form 5304–SIMPLE, How To Set Up a SIMPLE IRA Plan 5305–S, Setting up a SIMPLE IRA. Irs tax extension form 5305–SA, Setting up a SIMPLE IRA. Irs tax extension form 5305–SEP, Formal written agreement. Irs tax extension form 5305–SIMPLE, How To Set Up a SIMPLE IRA Plan 5310, Form 5310. Irs tax extension form 5329, Reporting the tax. Irs tax extension form 5330, Reporting the tax. Irs tax extension form , Tax on excess contributions of highly compensated employees. Irs tax extension form , Excise Tax on Reversion of Plan Assets, Payment of the 15% tax. Irs tax extension form 5500, Form 5500. Irs tax extension form , Electronic filing of Forms 5500 and 5500-SF. Irs tax extension form 5500-EZ, Form 5500-EZ. Irs tax extension form Form W-2, Reporting on Form W-2. Irs tax extension form Schedule K (Form 1065), Where To Deduct Contributions Free tax services, Free help with your return. Irs tax extension form H Highly compensated employee, Highly compensated employee. Irs tax extension form K Keogh plans (see Qualified plans) L Leased employee, Leased employee. Irs tax extension form N Net earnings from self-employment, Net earnings from self-employment. Irs tax extension form Notification requirements, Notification Requirement P Participant, definition, Participant. Irs tax extension form Participation, Participation. Irs tax extension form Partner, definition, Partner. Irs tax extension form Publications (see Tax help) Q QACA, Qualified automatic contribution arrangement. Irs tax extension form Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. Irs tax extension form Qualified Plan, definition, Qualified plan. Irs tax extension form Qualified plans, Limits on Contributions and Benefits Assignment of benefits, Benefits must not be assigned or alienated. Irs tax extension form Benefits starting date, Benefit payment must begin when required. Irs tax extension form Contributions, Contributions, Employer Contributions, Limits on Contributions and Benefits, When Contributions Are Considered Made, Where To Deduct Contributions Deduction limits, Deduction Limits, Defined contribution plans. Irs tax extension form , Defined benefit plans. Irs tax extension form , Deduction Limit for Self-Employed Individuals, Carryover of Excess Contributions, Excise Tax for Nondeductible (Excess) Contributions Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Deductions, Employer Deduction Deferrals, Treatment of contributions. Irs tax extension form , Reporting on Form W-2. Irs tax extension form Defined benefit plan, Defined Benefit Plan Defined contribution plan, Defined Contribution Plan Distributions, Distributions Minimum, Required Distributions Required beginning date, Required beginning date. Irs tax extension form Rollover, Rollover. Irs tax extension form Tax on excess benefits, Tax on Excess Benefits Tax on premature, Tax on Early Distributions Tax treatment, Tax Treatment of Distributions Elective Deferrals, Elective Deferrals (401(k) Plans) Limits, Limit on Elective Deferrals Employee nondeductible contributions, Employee Contributions Excess Deferrals, Treatment of Excess Deferrals Investing plan assets, Investing Plan Assets Kinds of plans, Kinds of Plans Leased employees, Leased employee. Irs tax extension form Minimum requirements Coverage, Minimum coverage requirement must be met. Irs tax extension form Funding, Minimum Funding Requirement Vesting, Minimum vesting standard must be met. Irs tax extension form Prohibited transactions, Prohibited Transactions Qualification rules, Qualification Rules Rate Table for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Reporting requirements, Reporting Requirements Setting up, Setting Up a Qualified Plan Qualified Plans Survivor benefits, Survivor benefits. Irs tax extension form Qualified Roth Contribution Program, Qualified Roth Contribution Program R Rate Table for Self-Employed, Rate table for self-employed. Irs tax extension form Rate Worksheet for Self-Employed, Rate worksheet for self-employed. Irs tax extension form Required distributions, Required Distributions Rollovers, Rollover. Irs tax extension form S Safe harbor 401(k) plan, Safe harbor 401(k) plan. Irs tax extension form Salary reduction arrangement, Deferral percentage. Irs tax extension form , Limit on Elective Deferrals Salary Reduction Simplified Employee Pension(SARSEP), Salary Reduction Simplified Employee Pensions (SARSEPs) SARSEP ADP test, SARSEP ADP test. Irs tax extension form Section 402(f) notice, Section 402(f) Notice. Irs tax extension form Self-employed individual, Self-employed individual. Irs tax extension form SEP plans Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Rate Table for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Reporting and Disclosure, Reporting and Disclosure Requirements SEP-IRAs Contributions, Contributions for yourself. Irs tax extension form Deductible contributions, Deducting Contributions, Excise tax. Irs tax extension form Carryover of excess contributions, Carryover of Excess SEP Contributions Deduction limits, Deduction Limit for Contributions for Participants Limits for self-employed, Deduction Limit for Self-Employed Individuals When to deduct, When To Deduct Contributions Where to deduct, Where To Deduct Contributions Distributions (withdrawals), Distributions (Withdrawals) Eligible employee, Eligible employee. Irs tax extension form Excludable employees, Excludable employees. Irs tax extension form SIMPLE IRA plan Compensation, Compensation. Irs tax extension form Contributions, Contribution Limits Deductions, Nonelective contributions. Irs tax extension form Distributions(withdrawals), Distributions (Withdrawals) Employee election period, Election period. Irs tax extension form Employer matching contributions, Employer matching contributions. Irs tax extension form Excludable employees, Excludable employees. Irs tax extension form Notification requirements, Notification Requirement When to deduct contributions, When To Deduct Contributions SIMPLE plans, Who Can Set Up a SIMPLE IRA Plan?, Reporting on Form W-2. Irs tax extension form SIMPLE 401(k), SIMPLE 401(k) Plan SIMPLE IRA plan, SIMPLE IRA Plan Simplified employee pension (SEP), Salary Reduction Simplified Employee Pensions (SARSEPs) Salary reduction arrangement Compensation of self-employed individuals, Compensation of self-employed individuals. Irs tax extension form Employee compensation, Employee compensation. Irs tax extension form Who can have a SARSEP, Who can have a SARSEP? SEP-IRA contributions, How Much Can I Contribute? Setting up a SEP, Setting Up a SEP Sixty-day employee election period, Election period. Irs tax extension form Sole proprietor, definition, Sole proprietor. Irs tax extension form T Tax help, How To Get Tax Help U User fee, User fee. Irs tax extension form W Worksheets Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Prev  Up     Home   More Online Publications
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Alternative Motor Vehicle Credit

The Alternative Fuel Motor Vehicle Credit was enacted by the Energy Policy Act of 2005 and includes separate credits for four distinct categories of vehicles: 

  1. Qualified Hybrid Vehicles, - expired
  2. Qualified Fuel Cell Vehicles,
  3. Qualified Alternative Fuel Motor Vehicles (QAFMV) and Heavy Hybrids, expired
  4. Advanced Lean-Burn Technology Vehicles.  expired

The amount of the potential credit varies by type of vehicle and which of the four credits applies.

Internal Revenue Code Section 30B provides for the Alternative Motor Vehicle Credit. Notice 2006-9 provides procedures for manufacturers to certify passenger auto and light trucks as Qualified Hybrid Vehicles and Advance Lean Burn Vehicles and Notice 2007-46 provides procedures for heavy hybrid vehicles. Notice 2006-54 provides procedures for manufacturers to certify vehicles as Qualified Alternative Fuel Motor Vehicles (QAFMV). Notice 2008-33 provides procedures for manufacturers to certify Fuel Cell Vehicles.

Each of the four credits under the Alternative Motor Vehicle Credit is addressed individually below.

Qualified Fuel Cell Vehicles

A qualified fuel cell motor vehicle is a vehicle that is propelled by power derived from one or more cells which convert chemical energy directly into electricity.

The base amount of the new qualified fuel cell motor vehicle credit varies with the gross vehicle weight rating of the vehicle. Passenger automobiles and light trucks are eligible for an additional fuel economy amount that varies with the rated fuel economy of a qualifying vehicle. A list of qualifying cell vehicles is available.

 

Page Last Reviewed or Updated: 11-Feb-2014

The Irs Tax Extension Form

Irs tax extension form Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Irs tax extension form Exemption from withholding. Irs tax extension 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. Irs tax extension form When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Irs tax extension form S. Irs tax extension 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. Irs tax extension form Children's benefits. Irs tax extension form   The rules in this publication apply to benefits received by children. Irs tax extension form See Who is taxed , later. Irs tax extension form The SSA issues Form SSA-1099 and Form SSA-1042S. Irs tax extension form The RRB issues Form RRB-1099 and Form RRB-1042S. Irs tax extension form These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Irs tax extension form You may receive more than one of these forms for the same tax year. Irs tax extension form See the Appendix at the end of this publication for more information. Irs tax extension form Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Irs tax extension form The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Irs tax extension 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. Irs tax extension 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. Irs tax extension form Figuring total income. Irs tax extension form   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Irs tax extension form If the total is more than your base amount, part of your benefits may be taxable. Irs tax extension 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. Irs tax extension 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. Irs tax extension 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. Irs tax extension 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. Irs tax extension form Base amount. Irs tax extension 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. Irs tax extension form Worksheet A. Irs tax extension form   You can use Worksheet A to figure the amount of income to compare with your base amount. Irs tax extension form This is a quick way to check whether some of your benefits may be taxable. Irs tax extension form     Worksheet A. Irs tax extension form A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Irs tax extension form Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Irs tax extension form Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Irs tax extension form (If you received more than one form, combine the amounts from box 5 and enter the total. Irs tax extension form ) A. Irs tax extension form   Note. Irs tax extension form If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Irs tax extension form B. Irs tax extension form Enter one-half of the amount on line A B. Irs tax extension form   C. Irs tax extension form Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Irs tax extension form   D. Irs tax extension form Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Irs tax extension form   E. Irs tax extension form Add lines B, C, and D E. Irs tax extension form   Note. Irs tax extension form Compare the amount on line E to your base amount for your filing status. Irs tax extension 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. Irs tax extension form If the amount on line E is more than your base amount, some of your benefits may be taxable. Irs tax extension form You need to complete Worksheet 1, shown later. Irs tax extension 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 . Irs tax extension form   Example. Irs tax extension 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. Irs tax extension form In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Irs tax extension form Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Irs tax extension form You also received a taxable pension of $22,800 and interest income of $500. Irs tax extension form You did not have any tax-exempt interest income. Irs tax extension 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. Irs tax extension 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. Irs tax extension form     Filled-in Worksheet A. Irs tax extension form A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Irs tax extension form Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Irs tax extension form Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Irs tax extension form (If you received more than one form, combine the amounts from box 5 and enter the total. Irs tax extension form ) A. Irs tax extension form $11,000 Note. Irs tax extension form If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Irs tax extension form B. Irs tax extension form Enter one-half of the amount on line A B. Irs tax extension form 5,500 C. Irs tax extension form Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Irs tax extension form 23,300 D. Irs tax extension form Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Irs tax extension form -0- E. Irs tax extension form Add lines B, C, and D E. Irs tax extension form $28,800 Note. Irs tax extension form Compare the amount on line E to your base amount for your filing status. Irs tax extension 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. Irs tax extension form If the amount on line E is more than your base amount, some of your benefits may be taxable. Irs tax extension form You need to complete Worksheet 1, shown later. Irs tax extension 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 . Irs tax extension form   Who is taxed. Irs tax extension 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. Irs tax extension 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. Irs tax extension 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. Irs tax extension form Repayment of benefits. Irs tax extension form   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Irs tax extension form It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Irs tax extension form If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Irs tax extension form   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Irs tax extension form Your repayments are shown in box 4. Irs tax extension form The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Irs tax extension form Use the amount in box 5 to figure whether any of your benefits are taxable. Irs tax extension form Example. Irs tax extension form In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Irs tax extension form In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Irs tax extension form During 2013, you repaid $500 to SSA. Irs tax extension form The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Irs tax extension form The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Irs tax extension form Tax withholding and estimated tax. Irs tax extension 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. Irs tax extension form If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Irs tax extension 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. Irs tax extension form For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Irs tax extension form U. Irs tax extension form S. Irs tax extension form citizens residing abroad. Irs tax extension form   U. Irs tax extension form S. Irs tax extension form citizens who are residents of the following countries are exempt from U. Irs tax extension form S. Irs tax extension form tax on their benefits. Irs tax extension form Canada. Irs tax extension form Egypt. Irs tax extension form Germany. Irs tax extension form Ireland. Irs tax extension form Israel. Irs tax extension form Italy. Irs tax extension form (You must also be a citizen of Italy for the exemption to apply. Irs tax extension form ) Romania. Irs tax extension form United Kingdom. Irs tax extension form   The SSA will not withhold U. Irs tax extension form S. Irs tax extension form tax from your benefits if you are a U. Irs tax extension form S. Irs tax extension form citizen. Irs tax extension form   The RRB will withhold U. Irs tax extension form S. Irs tax extension form tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Irs tax extension 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. Irs tax extension form Contact the RRB to get this form. Irs tax extension form Lawful permanent residents. Irs tax extension form   For U. Irs tax extension form S. Irs tax extension 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. Irs tax extension form Social security benefits paid to a green card holder are not subject to 30% withholding. Irs tax extension 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. Irs tax extension form SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Irs tax extension 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. Irs tax extension 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. Irs tax extension form S. Irs tax extension form lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Irs tax extension form I am filing a U. Irs tax extension form S. Irs tax extension form income tax return for the tax year as a resident alien reporting all of my worldwide income. Irs tax extension form I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Irs tax extension form ” Nonresident aliens. Irs tax extension form   A nonresident alien is an individual who is not a citizen or resident of the United States. Irs tax extension form If you are a nonresident alien, the rules discussed in this publication do not apply to you. Irs tax extension form Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Irs tax extension form You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Irs tax extension form These forms will also show the tax rate and the amount of tax withheld from your benefits. Irs tax extension form   Under tax treaties with the following countries, residents of these countries are exempt from U. Irs tax extension form S. Irs tax extension form tax on their benefits. Irs tax extension form Canada. Irs tax extension form Egypt. Irs tax extension form Germany. Irs tax extension form Ireland. Irs tax extension form Israel. Irs tax extension form Italy. Irs tax extension form Japan. Irs tax extension form Romania. Irs tax extension form United Kingdom. Irs tax extension form   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Irs tax extension form S. Irs tax extension form tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Irs tax extension form   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Irs tax extension form   For more information on whether you are a nonresident alien, see Publication 519, U. Irs tax extension form S. Irs tax extension form Tax Guide for Aliens. Irs tax extension form Exemption from withholding. Irs tax extension 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. Irs tax extension form S. Irs tax extension form tax from your benefits. Irs tax extension 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. Irs tax extension form Contact the RRB to get this form. Irs tax extension form Canadian or German social security benefits paid to U. Irs tax extension form S. Irs tax extension form residents. Irs tax extension form   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Irs tax extension form S. Irs tax extension form residents are treated for U. Irs tax extension form S. Irs tax extension form income tax purposes as if they were paid under the social security legislation of the United States. Irs tax extension form If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Irs tax extension form How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Irs tax extension form You cannot use Form 1040EZ. Irs tax extension form Reporting on Form 1040. Irs tax extension 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. Irs tax extension 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. Irs tax extension form Reporting on Form 1040A. Irs tax extension 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. Irs tax extension 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. Irs tax extension form Benefits not taxable. Irs tax extension form   If you are filing Form 1040EZ, do not report any benefits on your tax return. Irs tax extension 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. Irs tax extension form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs tax extension 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. Irs tax extension 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. Irs tax extension form Generally, the higher that total amount, the greater the taxable part of your benefits. Irs tax extension form Maximum taxable part. Irs tax extension form   Generally, up to 50% of your benefits will be taxable. Irs tax extension form However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Irs tax extension 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). Irs tax extension form You are married filing separately and lived with your spouse at any time during 2013. Irs tax extension form Which worksheet to use. Irs tax extension form   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Irs tax extension form You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Irs tax extension form You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Irs tax extension 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. Irs tax extension form Situation (1) does not apply and you take an exclusion for interest from qualified U. Irs tax extension form S. Irs tax extension 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. Irs tax extension form In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Irs tax extension form You received a lump-sum payment for an earlier year. Irs tax extension form In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Irs tax extension form See Lump-Sum Election , later. Irs tax extension form Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Irs tax extension form Filled-in Worksheet 1. Irs tax extension 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. Irs tax extension 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). Irs tax extension form None of your benefits are taxable for 2013. Irs tax extension form For more information, see Repayments More Than Gross Benefits . Irs tax extension form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs tax extension form S. Irs tax extension 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. Irs tax extension form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs tax extension form 1. Irs tax extension form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs tax extension form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Irs tax extension form $5,980         2. Irs tax extension form Enter one-half of line 1 2. Irs tax extension form 2,990     3. Irs tax extension 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. Irs tax extension form 28,990     4. Irs tax extension form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Irs tax extension form -0-     5. Irs tax extension 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. Irs tax extension form -0-     6. Irs tax extension form Combine lines 2, 3, 4, and 5 6. Irs tax extension form 31,980     7. Irs tax extension 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. Irs tax extension form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Irs tax extension form -0-     8. Irs tax extension form Is the amount on line 7 less than the amount on line 6?             No. Irs tax extension form None of your social security benefits are taxable. Irs tax extension form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs tax extension form             Yes. Irs tax extension form Subtract line 7 from line 6 8. Irs tax extension form 31,980     9. Irs tax extension 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. Irs tax extension form 25,000       Note. Irs tax extension 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% (. Irs tax extension form 85) and enter the result on line 17. Irs tax extension form Then go to line 18. Irs tax extension form         10. Irs tax extension form Is the amount on line 9 less than the amount on line 8?             No. Irs tax extension form None of your benefits are taxable. Irs tax extension form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs tax extension 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. Irs tax extension form             Yes. Irs tax extension form Subtract line 9 from line 8 10. Irs tax extension form 6,980     11. Irs tax extension 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. Irs tax extension form 9,000     12. Irs tax extension form Subtract line 11 from line 10. Irs tax extension form If zero or less, enter -0- 12. Irs tax extension form -0-     13. Irs tax extension form Enter the smaller of line 10 or line 11 13. Irs tax extension form 6,980     14. Irs tax extension form Enter one-half of line 13 14. Irs tax extension form 3,490     15. Irs tax extension form Enter the smaller of line 2 or line 14 15. Irs tax extension form 2,990     16. Irs tax extension form Multiply line 12 by 85% (. Irs tax extension form 85). Irs tax extension form If line 12 is zero, enter -0- 16. Irs tax extension form -0-     17. Irs tax extension form Add lines 15 and 16 17. Irs tax extension form 2,990     18. Irs tax extension form Multiply line 1 by 85% (. Irs tax extension form 85) 18. Irs tax extension form 5,083     19. Irs tax extension form Taxable benefits. Irs tax extension form Enter the smaller of line 17 or line 18. Irs tax extension form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Irs tax extension 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. Irs tax extension form         Example 1. Irs tax extension form George White is single and files Form 1040 for 2013. Irs tax extension 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. Irs tax extension form He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Irs tax extension form   To figure his taxable benefits, George completes Worksheet 1, shown below. Irs tax extension form On line 20a of his Form 1040, George enters his net benefits of $5,980. Irs tax extension form On line 20b, he enters his taxable benefits of $2,990. Irs tax extension form Example 2. Irs tax extension form Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Irs tax extension form Ray is retired and received a fully taxable pension of $15,500. Irs tax extension form He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Irs tax extension form Alice worked during the year and had wages of $14,000. Irs tax extension form She made a deductible payment to her IRA account of $1,000. Irs tax extension form Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Irs tax extension form They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Irs tax extension form They find none of Ray's social security benefits are taxable. Irs tax extension form On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Irs tax extension form Filled-in Worksheet 1. Irs tax extension 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. Irs tax extension 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). Irs tax extension form None of your benefits are taxable for 2013. Irs tax extension form For more information, see Repayments More Than Gross Benefits . Irs tax extension form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs tax extension form S. Irs tax extension 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. Irs tax extension form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs tax extension form 1. Irs tax extension form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs tax extension form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Irs tax extension form $5,600         2. Irs tax extension form Enter one-half of line 1 2. Irs tax extension form 2,800     3. Irs tax extension 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. Irs tax extension form 29,750     4. Irs tax extension form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Irs tax extension form -0-     5. Irs tax extension 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. Irs tax extension form -0-     6. Irs tax extension form Combine lines 2, 3, 4, and 5 6. Irs tax extension form 32,550     7. Irs tax extension 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. Irs tax extension form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Irs tax extension form 1,000     8. Irs tax extension form Is the amount on line 7 less than the amount on line 6?             No. Irs tax extension form None of your social security benefits are taxable. Irs tax extension form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs tax extension form             Yes. Irs tax extension form Subtract line 7 from line 6 8. Irs tax extension form 31,550     9. Irs tax extension 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. Irs tax extension form 32,000       Note. Irs tax extension 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% (. Irs tax extension form 85) and enter the result on line 17. Irs tax extension form Then go to line 18. Irs tax extension form         10. Irs tax extension form Is the amount on line 9 less than the amount on line 8?             No. Irs tax extension form None of your benefits are taxable. Irs tax extension form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs tax extension 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. Irs tax extension form             Yes. Irs tax extension form Subtract line 9 from line 8 10. Irs tax extension form       11. Irs tax extension 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. Irs tax extension form       12. Irs tax extension form Subtract line 11 from line 10. Irs tax extension form If zero or less, enter -0- 12. Irs tax extension form       13. Irs tax extension form Enter the smaller of line 10 or line 11 13. Irs tax extension form       14. Irs tax extension form Enter one-half of line 13 14. Irs tax extension form       15. Irs tax extension form Enter the smaller of line 2 or line 14 15. Irs tax extension form       16. Irs tax extension form Multiply line 12 by 85% (. Irs tax extension form 85). Irs tax extension form If line 12 is zero, enter -0- 16. Irs tax extension form       17. Irs tax extension form Add lines 15 and 16 17. Irs tax extension form       18. Irs tax extension form Multiply line 1 by 85% (. Irs tax extension form 85) 18. Irs tax extension form       19. Irs tax extension form Taxable benefits. Irs tax extension form Enter the smaller of line 17 or line 18. Irs tax extension form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Irs tax extension 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. Irs tax extension form         Example 3. Irs tax extension form Joe and Betty Johnson file a joint return on Form 1040 for 2013. Irs tax extension form Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Irs tax extension form Joe's Form RRB-1099 shows $10,000 in box 5. Irs tax extension form Betty is a retired government worker and received a fully taxable pension of $38,000. Irs tax extension form They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Irs tax extension form S. Irs tax extension form savings bond. Irs tax extension form The savings bond interest qualified for the exclusion. Irs tax extension form They figure their taxable benefits by completing Worksheet 1 below. Irs tax extension form Because they have qualified U. Irs tax extension form S. Irs tax extension 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. Irs tax extension form On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Irs tax extension 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. Irs tax extension form (See Maximum taxable part under How Much Is Taxable earlier. Irs tax extension form ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Irs tax extension form Filled-in Worksheet 1. Irs tax extension 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. Irs tax extension 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). Irs tax extension form None of your benefits are taxable for 2013. Irs tax extension form For more information, see Repayments More Than Gross Benefits . Irs tax extension form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs tax extension form S. Irs tax extension 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. Irs tax extension form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs tax extension form 1. Irs tax extension form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs tax extension form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Irs tax extension form $10,000         2. Irs tax extension form Enter one-half of line 1 2. Irs tax extension form 5,000     3. Irs tax extension 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. Irs tax extension form 40,500     4. Irs tax extension form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Irs tax extension form -0-     5. Irs tax extension 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. Irs tax extension form -0-     6. Irs tax extension form Combine lines 2, 3, 4, and 5 6. Irs tax extension form 45,500     7. Irs tax extension 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. Irs tax extension form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Irs tax extension form -0-     8. Irs tax extension form Is the amount on line 7 less than the amount on line 6?             No. Irs tax extension form None of your social security benefits are taxable. Irs tax extension form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs tax extension form             Yes. Irs tax extension form Subtract line 7 from line 6 8. Irs tax extension form 45,500     9. Irs tax extension 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. Irs tax extension form 32,000       Note. Irs tax extension 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% (. Irs tax extension form 85) and enter the result on line 17. Irs tax extension form Then go to line 18. Irs tax extension form         10. Irs tax extension form Is the amount on line 9 less than the amount on line 8?             No. Irs tax extension form None of your benefits are taxable. Irs tax extension form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs tax extension 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. Irs tax extension form             Yes. Irs tax extension form Subtract line 9 from line 8 10. Irs tax extension form 13,500     11. Irs tax extension 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. Irs tax extension form 12,000     12. Irs tax extension form Subtract line 11 from line 10. Irs tax extension form If zero or less, enter -0- 12. Irs tax extension form 1,500     13. Irs tax extension form Enter the smaller of line 10 or line 11 13. Irs tax extension form 12,000     14. Irs tax extension form Enter one-half of line 13 14. Irs tax extension form 6,000     15. Irs tax extension form Enter the smaller of line 2 or line 14 15. Irs tax extension form 5,000     16. Irs tax extension form Multiply line 12 by 85% (. Irs tax extension form 85). Irs tax extension form If line 12 is zero, enter -0- 16. Irs tax extension form 1,275     17. Irs tax extension form Add lines 15 and 16 17. Irs tax extension form 6,275     18. Irs tax extension form Multiply line 1 by 85% (. Irs tax extension form 85) 18. Irs tax extension form 8,500     19. Irs tax extension form Taxable benefits. Irs tax extension form Enter the smaller of line 17 or line 18. Irs tax extension form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Irs tax extension 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. Irs tax extension form         Filled-in Worksheet 1. Irs tax extension 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. Irs tax extension 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). Irs tax extension form None of your benefits are taxable for 2013. Irs tax extension form For more information, see Repayments More Than Gross Benefits . Irs tax extension form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs tax extension form S. Irs tax extension 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. Irs tax extension form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs tax extension form 1. Irs tax extension form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs tax extension form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Irs tax extension form $4,000         2. Irs tax extension form Enter one-half of line 1 2. Irs tax extension form 2,000     3. Irs tax extension 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. Irs tax extension form 8,000     4. Irs tax extension form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Irs tax extension form -0-     5. Irs tax extension 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. Irs tax extension form -0-     6. Irs tax extension form Combine lines 2, 3, 4, and 5 6. Irs tax extension form 10,000     7. Irs tax extension 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. Irs tax extension form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Irs tax extension form -0-     8. Irs tax extension form Is the amount on line 7 less than the amount on line 6?             No. Irs tax extension form None of your social security benefits are taxable. Irs tax extension form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs tax extension form             Yes. Irs tax extension form Subtract line 7 from line 6 8. Irs tax extension form 10,000     9. Irs tax extension 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. Irs tax extension form         Note. Irs tax extension 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% (. Irs tax extension form 85) and enter the result on line 17. Irs tax extension form Then go to line 18. Irs tax extension form         10. Irs tax extension form Is the amount on line 9 less than the amount on line 8?             No. Irs tax extension form None of your benefits are taxable. Irs tax extension form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs tax extension 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. Irs tax extension form             Yes. Irs tax extension form Subtract line 9 from line 8 10. Irs tax extension form       11. Irs tax extension 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. Irs tax extension form       12. Irs tax extension form Subtract line 11 from line 10. Irs tax extension form If zero or less, enter -0- 12. Irs tax extension form       13. Irs tax extension form Enter the smaller of line 10 or line 11 13. Irs tax extension form       14. Irs tax extension form Enter one-half of line 13 14. Irs tax extension form       15. Irs tax extension form Enter the smaller of line 2 or line 14 15. Irs tax extension form       16. Irs tax extension form Multiply line 12 by 85% (. Irs tax extension form 85). Irs tax extension form If line 12 is zero, enter -0- 16. Irs tax extension form       17. Irs tax extension form Add lines 15 and 16 17. Irs tax extension form 8,500     18. Irs tax extension form Multiply line 1 by 85% (. Irs tax extension form 85) 18. Irs tax extension form 3,400     19. Irs tax extension form Taxable benefits. Irs tax extension form Enter the smaller of line 17 or line 18. Irs tax extension form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Irs tax extension 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. Irs tax extension form         Example 4. Irs tax extension form Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Irs tax extension form Bill earned $8,000 during 2013. Irs tax extension form The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). Irs tax extension form Bill figures his taxable benefits by completing Worksheet 1 below. Irs tax extension 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. Irs tax extension form See How Much Is Taxable earlier. Irs tax extension form Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Irs tax extension 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. Irs tax extension 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. Irs tax extension form No part of the lump-sum death benefit is subject to tax. Irs tax extension form Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Irs tax extension 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. Irs tax extension form You can elect this method if it lowers your taxable benefits. Irs tax extension 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. Irs tax extension form Then you subtract any taxable benefits for that year that you previously reported. Irs tax extension form The remainder is the taxable part of the lump-sum payment. Irs tax extension form Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Irs tax extension form Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Irs tax extension form Do not file an amended return for the earlier year. Irs tax extension form Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Irs tax extension form Complete Worksheet 1 in this publication. Irs tax extension form Complete Worksheet 2 and Worksheet 3 as appropriate. Irs tax extension form Use Worksheet 2 if your lump-sum payment was for a year after 1993. Irs tax extension form Use Worksheet 3 if it was for 1993 or an earlier year. Irs tax extension form Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Irs tax extension form Complete Worksheet 4. Irs tax extension form Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Irs tax extension 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. Irs tax extension form Making the election. Irs tax extension form   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. Irs tax extension form Do not attach the completed worksheets to your return. Irs tax extension form Keep them with your records. Irs tax extension 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. Irs tax extension form Lump-sum payment reported on Form SSA-1099 or RRB-1099. Irs tax extension 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. Irs tax extension form That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Irs tax extension form The form will also show the year (or years) the payment is for. Irs tax extension form However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Irs tax extension form You must contact the RRB for a breakdown by year for any amount shown in box 9. Irs tax extension form Example Jane Jackson is single. Irs tax extension form In 2012 she applied for social security disability benefits but was told she was ineligible. Irs tax extension form She appealed the decision and won. Irs tax extension 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. Irs tax extension form Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Irs tax extension form Jane's other income for 2012 and 2013 is as follows. Irs tax extension 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. Irs tax extension form She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Irs tax extension form Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Irs tax extension form She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Irs tax extension form She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Irs tax extension form After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Irs tax extension form Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Irs tax extension form To do this, she prints “LSE” to the left of Form 1040, line 20a. Irs tax extension form She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Irs tax extension form Jane's filled-in worksheets (1, 2, and 4) follow. Irs tax extension form Jane Jackson's Filled-in Worksheet 1. Irs tax extension 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. Irs tax extension 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). Irs tax extension form None of your benefits are taxable for 2013. Irs tax extension form For more information, see Repayments More Than Gross Benefits . Irs tax extension form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs tax extension form S. Irs tax extension 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. Irs tax extension form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs tax extension form 1. Irs tax extension form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs tax extension form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Irs tax extension form $11,000         2. Irs tax extension form Enter one-half of line 1 2. Irs tax extension form 5,500     3. Irs tax extension 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. Irs tax extension form 25,500     4. Irs tax extension form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Irs tax extension form -0-     5. Irs tax extension 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. Irs tax extension form -0-     6. Irs tax extension form Combine lines 2, 3, 4, and 5 6. Irs tax extension form 31,000     7. Irs tax extension 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. Irs tax extension form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Irs tax extension form -0-     8. Irs tax extension form Is the amount on line 7 less than the amount on line 6?             No. Irs tax extension form None of your social security benefits are taxable. Irs tax extension form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs tax extension form             Yes. Irs tax extension form Subtract line 7 from line 6 8. Irs tax extension form 31,000     9. Irs tax extension 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. Irs tax extension form 25,000       Note. Irs tax extension 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% (. Irs tax extension form 85) and enter the result on line 17. Irs tax extension form Then go to line 18. Irs tax extension form         10. Irs tax extension form Is the amount on line 9 less than the amount on line 8?             No. Irs tax extension form None of your benefits are taxable. Irs tax extension form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs tax extension 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. Irs tax extension form             Yes. Irs tax extension form Subtract line 9 from line 8 10. Irs tax extension form 6,000     11. Irs tax extension 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. Irs tax extension form 9,000     12. Irs tax extension form Subtract line 11 from line 10. Irs tax extension form If zero or less, enter -0- 12. Irs tax extension form -0-     13. Irs tax extension form Enter the smaller of line 10 or line 11 13. Irs tax extension form 6,000     14. Irs tax extension form Enter one-half of line 13 14. Irs tax extension form 3,000     15. Irs tax extension form Enter the smaller of line 2 or line 14 15. Irs tax extension form 3,000     16. Irs tax extension form Multiply line 12 by 85% (. Irs tax extension form 85). Irs tax extension form If line 12 is zero, enter -0- 16. Irs tax extension form -0-     17. Irs tax extension form Add lines 15 and 16 17. Irs tax extension form 3,000     18. Irs tax extension form Multiply line 1 by 85% (. Irs tax extension form 85) 18. Irs tax extension form 9,350     19. Irs tax extension form Taxable benefits. Irs tax extension form Enter the smaller of line 17 or line 18. Irs tax extension form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Irs tax extension 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. Irs tax extension form         Jane Jackson's Filled-in Worksheet 2. Irs tax extension form Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Irs tax extension 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. Irs tax extension form $2,000           Note. Irs tax extension form If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Irs tax extension form Otherwise, go on to line 2. Irs tax extension form             2. Irs tax extension form Enter one-half of line 1 2. Irs tax extension form 1,000   3. Irs tax extension form Enter your adjusted gross income for the earlier year 3. Irs tax extension form 23,000   4. Irs tax extension form Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Irs tax extension form S. Irs tax extension 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. Irs tax extension form -0-   5. Irs tax extension form Enter any tax-exempt interest received in the earlier year 5. Irs tax extension form -0-   6. Irs tax extension form Add lines 2 through 5 6. Irs tax extension form 24,000   7. Irs tax extension form Enter your taxable benefits for the earlier year that you previously reported 7. Irs tax extension form -0-   8. Irs tax extension form Subtract line 7 from line 6 8. Irs tax extension form 24,000   9. Irs tax extension 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. Irs tax extension form 25,000     Note. Irs tax extension 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% (. Irs tax extension form 85) and enter the result on line 17. Irs tax extension form Then go to line 18. Irs tax extension form         10. Irs tax extension form Is the amount on line 8 more than the amount on line 9?       No. Irs tax extension form Skip lines 10 through 20 and enter -0- on line 21. Irs tax extension form       Yes. Irs tax extension form Subtract line 9 from line 8 10. Irs tax extension form     11. Irs tax extension 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. Irs tax extension form     12. Irs tax extension form Subtract line 11 from line 10. Irs tax extension form If zero or less, enter -0- 12. Irs tax extension form     13. Irs tax extension form Enter the smaller of line 10 or line 11 13. Irs tax extension form     14. Irs tax extension form Enter one-half of line 13 14. Irs tax extension form     15. Irs tax extension form Enter the smaller of line 2 or line 14 15. Irs tax extension form     16. Irs tax extension form Multiply line 12 by 85% (. Irs tax extension form 85). Irs tax extension form If line 12 is zero, enter -0- 16. Irs tax extension form     17. Irs tax extension form Add lines 15 and 16 17. Irs tax extension form     18. Irs tax extension form Multiply line 1 by 85% (. Irs tax extension form 85) 18. Irs tax extension form     19. Irs tax extension form Refigured taxable benefits. Irs tax extension form Enter the smaller of line 17 or line 18 19. Irs tax extension form     20. Irs tax extension form Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Irs tax extension form     21. Irs tax extension form Additional taxable benefits. Irs tax extension form Subtract line 20 from line 19. Irs tax extension form Also enter this amount on Worksheet 4, line 20 21. Irs tax extension form -0-     Do not file an amended return for this earlier year. Irs tax extension form Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Irs tax extension form   Jane Jackson's Filled-in Worksheet 4. Irs tax extension 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. Irs tax extension form 1. Irs tax extension 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. Irs tax extension form $9,000         Note. Irs tax extension form If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Irs tax extension form Otherwise, go on to line 2. Irs tax extension form           2. Irs tax extension form Enter one-half of line 1 2. Irs tax extension form 4,500   3. Irs tax extension form Enter the amount from Worksheet 1, line 3 3. Irs tax extension form 25,500   4. Irs tax extension form Enter the amount from Worksheet 1, line 4 4. Irs tax extension form -0-   5. Irs tax extension form Enter the amount from Worksheet 1, line 5 5. Irs tax extension form -0-   6. Irs tax extension form Combine lines 2, 3, 4, and 5 6. Irs tax extension form 30,000   7. Irs tax extension form Enter the amount from Worksheet 1, line 7 7. Irs tax extension form -0-   8. Irs tax extension form Subtract line 7 from line 6 8. Irs tax extension form 30,000   9. Irs tax extension form Enter the amount from Worksheet 1, line 9. Irs tax extension 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% (. Irs tax extension form 85) and enter the result on line 17. Irs tax extension form Then, go to line 18 9. Irs tax extension form 25,000   10. Irs tax extension form Is the amount on line 8 more than the amount on line 9? No. Irs tax extension form Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Irs tax extension form  Yes. Irs tax extension form Subtract line 9 from line 8 10. Irs tax extension form 5,000   11. Irs tax extension form Enter the amount from Worksheet 1, line 11 11. Irs tax extension form 9,000   12. Irs tax extension form Subtract line 11 from line 10. Irs tax extension form If zero or less, enter -0- 12. Irs tax extension form -0-   13. Irs tax extension form Enter the smaller of line 10 or line 11 13. Irs tax extension form 5,000   14. Irs tax extension form Enter one-half of line 13 14. Irs tax extension form 2,500   15. Irs tax extension form Enter the smaller of line 2 or line 14 15. Irs tax extension form 2,500   16. Irs tax extension form Multiply line 12 by 85% (. Irs tax extension form 85). Irs tax extension form If line 12 is zero, enter -0- 16. Irs tax extension form -0-   17. Irs tax extension form Add lines 15 and 16 17. Irs tax extension form 2,500   18. Irs tax extension form Multiply line 1 by 85% (. Irs tax extension form 85) 18. Irs tax extension form 7,650   19. Irs tax extension form Enter the smaller of line 17 or line 18 19. Irs tax extension form 2,500   20. Irs tax extension 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. Irs tax extension form -0-   21. Irs tax extension form Taxable benefits under lump-sum election method. Irs tax extension form Add lines 19 and 20 21. Irs tax extension form $2,500   Next. Irs tax extension form Is line 21 above smaller than Worksheet 1, line 19? No. Irs tax extension form Do not use this method to figure your taxable benefits. Irs tax extension form Follow the instructions on Worksheet 1 to report your benefits. Irs tax extension form  Yes. Irs tax extension form You can elect to report your taxable benefits under this method. Irs tax extension form To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Irs tax extension form If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Irs tax extension form Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Irs tax extension form Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Irs tax extension 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. Irs tax extension form   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Irs tax extension form Disability payments. Irs tax extension 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. Irs tax extension 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. Irs tax extension form If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Irs tax extension 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. Irs tax extension form Legal expenses. Irs tax extension 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. Irs tax extension 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. Irs tax extension 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. Irs tax extension 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. Irs tax extension form Do not use Worksheet 1 in this case. Irs tax extension 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. Irs tax extension form If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Irs tax extension form Joint return. Irs tax extension 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. Irs tax extension form You do this to get your net benefits when figuring if your combined benefits are taxable. Irs tax extension form Example. Irs tax extension form John and Mary file a joint return for 2013. Irs tax extension form John received Form SSA-1099 showing $3,000 in box 5. Irs tax extension form Mary also received Form SSA-1099 and the amount in box 5 was ($500). Irs tax extension 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. Irs tax extension form Repayment of benefits received in an earlier year. Irs tax extension 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. Irs tax extension form Deduction $3,000 or less. Irs tax extension 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. Irs tax extension form Claim it on Schedule A (Form 1040), line 23. Irs tax extension form Deduction more than $3,000. Irs tax extension 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. Irs tax extension form Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Irs tax extension 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. Irs tax extension form Then refigure the tax for that year. Irs tax extension form Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Irs tax extension form Subtract the result in (c) from the result in (a). Irs tax extension form   Compare the tax figured in methods (1) and (2). Irs tax extension form Your tax for 2013 is the smaller of the two amounts. Irs tax extension form If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Irs tax extension form If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Irs tax extension form Check box d and enter “I. Irs tax extension form R. Irs tax extension form C. Irs tax extension form 1341” in the space next to that box. Irs tax extension form If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Irs tax extension 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). Irs tax extension form Worksheet 1. Irs tax extension 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. Irs tax extension 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). Irs tax extension form None of your benefits are taxable for 2013. Irs tax extension form For more information, see Repayments More Than Gross Benefits . Irs tax extension form If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs tax extension form S. Irs tax extension 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. Irs tax extension form Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs tax extension form 1. Irs tax extension form Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs tax extension form Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Irs tax extension form           2. Irs tax extension form Enter one-half of line 1 2. Irs tax extension form       3. Irs tax extension 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. Irs tax extension form       4. Irs tax extension form Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Irs tax extension form       5. Irs tax extension 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. Irs tax extension form       6. Irs tax extension form Combine lines 2, 3, 4, and 5 6. Irs tax extension form       7. Irs tax extension 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. Irs tax extension form  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Irs tax extension form       8. Irs tax extension form Is the amount on line 7 less than the amount on line 6?             No. Irs tax extension form None of your social security benefits are taxable. Irs tax extension form Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs tax extension form             Yes. Irs tax extension form Subtract line 7 from line 6 8. Irs tax extension form       9. Irs tax extension 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. Irs tax extension form         Note. Irs tax extension 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% (. Irs tax extension form 85) and enter the result on line 17. Irs tax extension form Then go to line 18. Irs tax extension form         10. Irs tax extension form Is the amount on line 9 less than the amount on line 8?             No. Irs tax extension form None of your benefits are taxable. Irs tax extension form Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs tax extension 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. Irs tax extension form             Yes. Irs tax extension form Subtract line 9 from line 8 10. Irs tax extension form       11. Irs tax extension 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. Irs tax extension form       12. Irs tax extension form Subtract line 11 from line 10. Irs tax extension form If zero or less, enter -0- 12. Irs tax extension form       13. Irs tax extension form Enter the smaller of line 10 or line 11 13. Irs tax extension form       14. Irs tax extension form Enter one-half of line 13 14. Irs tax extension form       15. Irs tax extension form Enter the smaller of line 2 or line 14 15. Irs tax extension form       16. Irs tax extension form Multiply line 12 by 85% (. Irs tax extension form 85). Irs tax extension form If line 12 is zero, enter -0- 16. Irs tax extension form       17. Irs tax extension form Add lines 15 and 16 17. Irs tax extension form       18. Irs tax extension form Multiply line 1 by 85% (. Irs tax extension form 85) 18. Irs tax extension form       19. Irs tax extension form Taxable benefits. Irs tax extension form Enter the smaller of line 17 or line 18. Irs tax extension form Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Irs tax extension 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. Irs tax extension form         Worksheet 2. Irs tax extension form Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Irs tax extension 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. Irs tax extension form             Note. Irs tax extension form If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Irs tax extension form Otherwise, go on to line 2. Irs tax extension form             2. Irs tax extension form Enter one-half of line 1 2. Irs tax extension form     3. Irs tax extension form Enter your adjusted gross income for the earlier year 3. Irs tax extension form     4. Irs tax extension form Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Irs tax extension form S. Irs tax extension 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. Irs tax extension form     5. Irs tax extension form Enter any tax-exempt interest received in the earlier year 5. Irs tax extension form     6. Irs tax extension form Add lines 2 through 5 6. Irs tax extension form     7. Irs tax extension form Enter your taxable benefits for the earlier year that you previously reported 7. Irs tax extension form     8. Irs tax extension form Subtract line 7 from line 6 8. Irs tax extension form     9. Irs tax extension 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. Irs tax extension form       Note. Irs tax extension 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% (. Irs tax extension form 85) and enter the result on line 17. Irs tax extension form Then go to line 18. Irs tax extension form         10. Irs tax extension form Is the amount on line 8 more than the amount on line 9?       No. Irs tax extension form Skip lines 10 through 20 and enter -0- on line 21. Irs tax extension form       Yes. Irs tax extension form Subtract line 9 from line 8 10. Irs tax extension form     11. Irs tax extension 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. Irs tax extension form     12. Irs tax extension form Subtract line 11 from line 10. Irs tax extension form If zero or less, enter -0- 12. Irs tax extension form     13. Irs tax extension form Enter the smaller of line 10 or line 11 13. Irs tax extension form     14. Irs tax extension form Enter one-half of line 13 14. Irs tax extension form     15. Irs tax extension form Enter the smaller of line 2 or line 14 15. Irs tax extension form     16. Irs tax extension form Multiply line 12 by 85% (. Irs tax extension form 85). Irs tax extension form If line 12 is zero, enter -0- 16. Irs tax extension form     17. Irs tax extension form Add lines 15 and 16 17. Irs tax extension form     18. Irs tax extension form Multiply line 1 by 85% (. Irs tax extension form 85) 18. Irs tax extension form     19. Irs tax extension form Refigured taxable benefits. Irs tax extension form Enter the smaller of line 17 or line 18 19. Irs tax extension form     20. Irs tax extension form Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Irs tax extension form     21. Irs tax extension form Additional taxable benefits. Irs tax extension form Subtract line 20 from line 19. Irs tax extension form Also enter this amount on Worksheet 4, line 20 21. Irs tax extension form       Do not file an amended return for this earlier year. Irs tax extension form Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Irs tax extension form   Worksheet 3. Irs tax extension form Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Irs tax extension 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. Irs tax extension form           Note. Irs tax extension form If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Irs tax extension form Otherwise, go on to line 2. Irs tax extension form           2. Irs tax extension form Enter one-half of line 1 2. Irs tax extension form     3. Irs tax extension form Enter your adjusted gross income for the earlier year 3. Irs tax extension form     4. Irs tax extension form Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Irs tax extension form S. Irs tax extension 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. Irs tax extension form     5. Irs tax extension form Enter any tax-exempt interest received in the earlier year 5. Irs tax extension form     6. Irs tax extension form Add lines 2 through 5 6. Irs tax extension form     7. Irs tax extension form Enter your taxable benefits for the earlier year that you previously reported 7. Irs tax extension form     8. Irs tax extension form Subtract line 7 from line 6 8. Irs tax extension form     9. Irs tax extension 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. Irs tax extension form     10. Irs tax extension form Is the amount on line 8 more than the amount on line 9? No. Irs tax extension form Skip lines 10 through 13 and enter -0- on line 14. Irs tax extension form  Yes. Irs tax extension form Subtract line 9 from line 8. Irs tax extension form 10. Irs tax extension form     11. Irs tax extension form Enter one-half of line 10 11. Irs tax extension form     12. Irs tax extension form Refigured taxable benefits. Irs tax extension form Enter the smaller of line 2 or line 11 12. Irs tax extension form     13. Irs tax extension form Enter your taxable benefits for the earlier year (or as refigured due to a previous