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Need Amend My 2009 Taxes

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Need Amend My 2009 Taxes

Need amend my 2009 taxes Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Need amend my 2009 taxes Exemption from withholding. Need amend my 2009 taxes 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. Need amend my 2009 taxes When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Need amend my 2009 taxes S. Need amend my 2009 taxes savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Need amend my 2009 taxes Children's benefits. Need amend my 2009 taxes   The rules in this publication apply to benefits received by children. Need amend my 2009 taxes See Who is taxed , later. Need amend my 2009 taxes The SSA issues Form SSA-1099 and Form SSA-1042S. Need amend my 2009 taxes The RRB issues Form RRB-1099 and Form RRB-1042S. Need amend my 2009 taxes These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Need amend my 2009 taxes You may receive more than one of these forms for the same tax year. Need amend my 2009 taxes See the Appendix at the end of this publication for more information. Need amend my 2009 taxes Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Need amend my 2009 taxes The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Need amend my 2009 taxes 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. Need amend my 2009 taxes 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. Need amend my 2009 taxes Figuring total income. Need amend my 2009 taxes   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Need amend my 2009 taxes If the total is more than your base amount, part of your benefits may be taxable. Need amend my 2009 taxes   If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Need amend my 2009 taxes Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Need amend my 2009 taxes If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Need amend my 2009 taxes If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Need amend my 2009 taxes Base amount. Need amend my 2009 taxes   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Need amend my 2009 taxes Worksheet A. Need amend my 2009 taxes   You can use Worksheet A to figure the amount of income to compare with your base amount. Need amend my 2009 taxes This is a quick way to check whether some of your benefits may be taxable. Need amend my 2009 taxes     Worksheet A. Need amend my 2009 taxes A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Need amend my 2009 taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Need amend my 2009 taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Need amend my 2009 taxes (If you received more than one form, combine the amounts from box 5 and enter the total. Need amend my 2009 taxes ) A. Need amend my 2009 taxes   Note. Need amend my 2009 taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Need amend my 2009 taxes B. Need amend my 2009 taxes Enter one-half of the amount on line A B. Need amend my 2009 taxes   C. Need amend my 2009 taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Need amend my 2009 taxes   D. Need amend my 2009 taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Need amend my 2009 taxes   E. Need amend my 2009 taxes Add lines B, C, and D E. Need amend my 2009 taxes   Note. Need amend my 2009 taxes Compare the amount on line E to your base amount for your filing status. Need amend my 2009 taxes If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Need amend my 2009 taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. Need amend my 2009 taxes You need to complete Worksheet 1, shown later. Need amend my 2009 taxes If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Need amend my 2009 taxes   Example. Need amend my 2009 taxes You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Need amend my 2009 taxes In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Need amend my 2009 taxes Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Need amend my 2009 taxes You also received a taxable pension of $22,800 and interest income of $500. Need amend my 2009 taxes You did not have any tax-exempt interest income. Need amend my 2009 taxes 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. Need amend my 2009 taxes   Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Need amend my 2009 taxes     Filled-in Worksheet A. Need amend my 2009 taxes A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Need amend my 2009 taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Need amend my 2009 taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Need amend my 2009 taxes (If you received more than one form, combine the amounts from box 5 and enter the total. Need amend my 2009 taxes ) A. Need amend my 2009 taxes $11,000 Note. Need amend my 2009 taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Need amend my 2009 taxes B. Need amend my 2009 taxes Enter one-half of the amount on line A B. Need amend my 2009 taxes 5,500 C. Need amend my 2009 taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Need amend my 2009 taxes 23,300 D. Need amend my 2009 taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Need amend my 2009 taxes -0- E. Need amend my 2009 taxes Add lines B, C, and D E. Need amend my 2009 taxes $28,800 Note. Need amend my 2009 taxes Compare the amount on line E to your base amount for your filing status. Need amend my 2009 taxes If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Need amend my 2009 taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. Need amend my 2009 taxes You need to complete Worksheet 1, shown later. Need amend my 2009 taxes If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Need amend my 2009 taxes   Who is taxed. Need amend my 2009 taxes   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Need amend my 2009 taxes For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Need amend my 2009 taxes One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Need amend my 2009 taxes Repayment of benefits. Need amend my 2009 taxes   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Need amend my 2009 taxes It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Need amend my 2009 taxes If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Need amend my 2009 taxes   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Need amend my 2009 taxes Your repayments are shown in box 4. Need amend my 2009 taxes The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Need amend my 2009 taxes Use the amount in box 5 to figure whether any of your benefits are taxable. Need amend my 2009 taxes Example. Need amend my 2009 taxes In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Need amend my 2009 taxes In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Need amend my 2009 taxes During 2013, you repaid $500 to SSA. Need amend my 2009 taxes The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Need amend my 2009 taxes The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Need amend my 2009 taxes Tax withholding and estimated tax. Need amend my 2009 taxes   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Need amend my 2009 taxes If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Need amend my 2009 taxes   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Need amend my 2009 taxes For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Need amend my 2009 taxes U. Need amend my 2009 taxes S. Need amend my 2009 taxes citizens residing abroad. Need amend my 2009 taxes   U. Need amend my 2009 taxes S. Need amend my 2009 taxes citizens who are residents of the following countries are exempt from U. Need amend my 2009 taxes S. Need amend my 2009 taxes tax on their benefits. Need amend my 2009 taxes Canada. Need amend my 2009 taxes Egypt. Need amend my 2009 taxes Germany. Need amend my 2009 taxes Ireland. Need amend my 2009 taxes Israel. Need amend my 2009 taxes Italy. Need amend my 2009 taxes (You must also be a citizen of Italy for the exemption to apply. Need amend my 2009 taxes ) Romania. Need amend my 2009 taxes United Kingdom. Need amend my 2009 taxes   The SSA will not withhold U. Need amend my 2009 taxes S. Need amend my 2009 taxes tax from your benefits if you are a U. Need amend my 2009 taxes S. Need amend my 2009 taxes citizen. Need amend my 2009 taxes   The RRB will withhold U. Need amend my 2009 taxes S. Need amend my 2009 taxes tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Need amend my 2009 taxes 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. Need amend my 2009 taxes Contact the RRB to get this form. Need amend my 2009 taxes Lawful permanent residents. Need amend my 2009 taxes   For U. Need amend my 2009 taxes S. Need amend my 2009 taxes 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. Need amend my 2009 taxes Social security benefits paid to a green card holder are not subject to 30% withholding. Need amend my 2009 taxes 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. Need amend my 2009 taxes SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Need amend my 2009 taxes 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. Need amend my 2009 taxes 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. Need amend my 2009 taxes S. Need amend my 2009 taxes lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Need amend my 2009 taxes I am filing a U. Need amend my 2009 taxes S. Need amend my 2009 taxes income tax return for the tax year as a resident alien reporting all of my worldwide income. Need amend my 2009 taxes I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Need amend my 2009 taxes ” Nonresident aliens. Need amend my 2009 taxes   A nonresident alien is an individual who is not a citizen or resident of the United States. Need amend my 2009 taxes If you are a nonresident alien, the rules discussed in this publication do not apply to you. Need amend my 2009 taxes Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Need amend my 2009 taxes You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Need amend my 2009 taxes These forms will also show the tax rate and the amount of tax withheld from your benefits. Need amend my 2009 taxes   Under tax treaties with the following countries, residents of these countries are exempt from U. Need amend my 2009 taxes S. Need amend my 2009 taxes tax on their benefits. Need amend my 2009 taxes Canada. Need amend my 2009 taxes Egypt. Need amend my 2009 taxes Germany. Need amend my 2009 taxes Ireland. Need amend my 2009 taxes Israel. Need amend my 2009 taxes Italy. Need amend my 2009 taxes Japan. Need amend my 2009 taxes Romania. Need amend my 2009 taxes United Kingdom. Need amend my 2009 taxes   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Need amend my 2009 taxes S. Need amend my 2009 taxes tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Need amend my 2009 taxes   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Need amend my 2009 taxes   For more information on whether you are a nonresident alien, see Publication 519, U. Need amend my 2009 taxes S. Need amend my 2009 taxes Tax Guide for Aliens. Need amend my 2009 taxes Exemption from withholding. Need amend my 2009 taxes   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. Need amend my 2009 taxes S. Need amend my 2009 taxes tax from your benefits. Need amend my 2009 taxes   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. Need amend my 2009 taxes Contact the RRB to get this form. Need amend my 2009 taxes Canadian or German social security benefits paid to U. Need amend my 2009 taxes S. Need amend my 2009 taxes residents. Need amend my 2009 taxes   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Need amend my 2009 taxes S. Need amend my 2009 taxes residents are treated for U. Need amend my 2009 taxes S. Need amend my 2009 taxes income tax purposes as if they were paid under the social security legislation of the United States. Need amend my 2009 taxes If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Need amend my 2009 taxes How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Need amend my 2009 taxes You cannot use Form 1040EZ. Need amend my 2009 taxes Reporting on Form 1040. Need amend my 2009 taxes   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Need amend my 2009 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Need amend my 2009 taxes Reporting on Form 1040A. Need amend my 2009 taxes   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Need amend my 2009 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Need amend my 2009 taxes Benefits not taxable. Need amend my 2009 taxes   If you are filing Form 1040EZ, do not report any benefits on your tax return. Need amend my 2009 taxes If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Need amend my 2009 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Need amend my 2009 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Need amend my 2009 taxes How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Need amend my 2009 taxes Generally, the higher that total amount, the greater the taxable part of your benefits. Need amend my 2009 taxes Maximum taxable part. Need amend my 2009 taxes   Generally, up to 50% of your benefits will be taxable. Need amend my 2009 taxes However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Need amend my 2009 taxes The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Need amend my 2009 taxes You are married filing separately and lived with your spouse at any time during 2013. Need amend my 2009 taxes Which worksheet to use. Need amend my 2009 taxes   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Need amend my 2009 taxes You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Need amend my 2009 taxes You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Need amend my 2009 taxes In this situation you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Need amend my 2009 taxes Situation (1) does not apply and you take an exclusion for interest from qualified U. Need amend my 2009 taxes S. Need amend my 2009 taxes savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Need amend my 2009 taxes In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Need amend my 2009 taxes You received a lump-sum payment for an earlier year. Need amend my 2009 taxes In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Need amend my 2009 taxes See Lump-Sum Election , later. Need amend my 2009 taxes Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Need amend my 2009 taxes Filled-in Worksheet 1. Need amend my 2009 taxes Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Need amend my 2009 taxes Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Need amend my 2009 taxes None of your benefits are taxable for 2013. Need amend my 2009 taxes For more information, see Repayments More Than Gross Benefits . Need amend my 2009 taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Need amend my 2009 taxes S. Need amend my 2009 taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Need amend my 2009 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Need amend my 2009 taxes 1. Need amend my 2009 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Need amend my 2009 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Need amend my 2009 taxes $5,980         2. Need amend my 2009 taxes Enter one-half of line 1 2. Need amend my 2009 taxes 2,990     3. Need amend my 2009 taxes 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. Need amend my 2009 taxes 28,990     4. Need amend my 2009 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Need amend my 2009 taxes -0-     5. Need amend my 2009 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Need amend my 2009 taxes -0-     6. Need amend my 2009 taxes Combine lines 2, 3, 4, and 5 6. Need amend my 2009 taxes 31,980     7. Need amend my 2009 taxes 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. Need amend my 2009 taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Need amend my 2009 taxes -0-     8. Need amend my 2009 taxes Is the amount on line 7 less than the amount on line 6?             No. Need amend my 2009 taxes None of your social security benefits are taxable. Need amend my 2009 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Need amend my 2009 taxes             Yes. Need amend my 2009 taxes Subtract line 7 from line 6 8. Need amend my 2009 taxes 31,980     9. Need amend my 2009 taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Need amend my 2009 taxes 25,000       Note. Need amend my 2009 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Need amend my 2009 taxes 85) and enter the result on line 17. Need amend my 2009 taxes Then go to line 18. Need amend my 2009 taxes         10. Need amend my 2009 taxes Is the amount on line 9 less than the amount on line 8?             No. Need amend my 2009 taxes None of your benefits are taxable. Need amend my 2009 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Need amend my 2009 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Need amend my 2009 taxes             Yes. Need amend my 2009 taxes Subtract line 9 from line 8 10. Need amend my 2009 taxes 6,980     11. Need amend my 2009 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Need amend my 2009 taxes 9,000     12. Need amend my 2009 taxes Subtract line 11 from line 10. Need amend my 2009 taxes If zero or less, enter -0- 12. Need amend my 2009 taxes -0-     13. Need amend my 2009 taxes Enter the smaller of line 10 or line 11 13. Need amend my 2009 taxes 6,980     14. Need amend my 2009 taxes Enter one-half of line 13 14. Need amend my 2009 taxes 3,490     15. Need amend my 2009 taxes Enter the smaller of line 2 or line 14 15. Need amend my 2009 taxes 2,990     16. Need amend my 2009 taxes Multiply line 12 by 85% (. Need amend my 2009 taxes 85). Need amend my 2009 taxes If line 12 is zero, enter -0- 16. Need amend my 2009 taxes -0-     17. Need amend my 2009 taxes Add lines 15 and 16 17. Need amend my 2009 taxes 2,990     18. Need amend my 2009 taxes Multiply line 1 by 85% (. Need amend my 2009 taxes 85) 18. Need amend my 2009 taxes 5,083     19. Need amend my 2009 taxes Taxable benefits. Need amend my 2009 taxes Enter the smaller of line 17 or line 18. Need amend my 2009 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Need amend my 2009 taxes $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. Need amend my 2009 taxes         Example 1. Need amend my 2009 taxes George White is single and files Form 1040 for 2013. Need amend my 2009 taxes 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. Need amend my 2009 taxes He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Need amend my 2009 taxes   To figure his taxable benefits, George completes Worksheet 1, shown below. Need amend my 2009 taxes On line 20a of his Form 1040, George enters his net benefits of $5,980. Need amend my 2009 taxes On line 20b, he enters his taxable benefits of $2,990. Need amend my 2009 taxes Example 2. Need amend my 2009 taxes Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Need amend my 2009 taxes Ray is retired and received a fully taxable pension of $15,500. Need amend my 2009 taxes He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Need amend my 2009 taxes Alice worked during the year and had wages of $14,000. Need amend my 2009 taxes She made a deductible payment to her IRA account of $1,000. Need amend my 2009 taxes Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Need amend my 2009 taxes They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Need amend my 2009 taxes They find none of Ray's social security benefits are taxable. Need amend my 2009 taxes On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Need amend my 2009 taxes Filled-in Worksheet 1. Need amend my 2009 taxes Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Need amend my 2009 taxes Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Need amend my 2009 taxes None of your benefits are taxable for 2013. Need amend my 2009 taxes For more information, see Repayments More Than Gross Benefits . Need amend my 2009 taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Need amend my 2009 taxes S. Need amend my 2009 taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Need amend my 2009 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Need amend my 2009 taxes 1. Need amend my 2009 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Need amend my 2009 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Need amend my 2009 taxes $5,600         2. Need amend my 2009 taxes Enter one-half of line 1 2. Need amend my 2009 taxes 2,800     3. Need amend my 2009 taxes 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. Need amend my 2009 taxes 29,750     4. Need amend my 2009 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Need amend my 2009 taxes -0-     5. Need amend my 2009 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Need amend my 2009 taxes -0-     6. Need amend my 2009 taxes Combine lines 2, 3, 4, and 5 6. Need amend my 2009 taxes 32,550     7. Need amend my 2009 taxes 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. Need amend my 2009 taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Need amend my 2009 taxes 1,000     8. Need amend my 2009 taxes Is the amount on line 7 less than the amount on line 6?             No. Need amend my 2009 taxes None of your social security benefits are taxable. Need amend my 2009 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Need amend my 2009 taxes             Yes. Need amend my 2009 taxes Subtract line 7 from line 6 8. Need amend my 2009 taxes 31,550     9. Need amend my 2009 taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Need amend my 2009 taxes 32,000       Note. Need amend my 2009 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Need amend my 2009 taxes 85) and enter the result on line 17. Need amend my 2009 taxes Then go to line 18. Need amend my 2009 taxes         10. Need amend my 2009 taxes Is the amount on line 9 less than the amount on line 8?             No. Need amend my 2009 taxes None of your benefits are taxable. Need amend my 2009 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Need amend my 2009 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Need amend my 2009 taxes             Yes. Need amend my 2009 taxes Subtract line 9 from line 8 10. Need amend my 2009 taxes       11. Need amend my 2009 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Need amend my 2009 taxes       12. Need amend my 2009 taxes Subtract line 11 from line 10. Need amend my 2009 taxes If zero or less, enter -0- 12. Need amend my 2009 taxes       13. Need amend my 2009 taxes Enter the smaller of line 10 or line 11 13. Need amend my 2009 taxes       14. Need amend my 2009 taxes Enter one-half of line 13 14. Need amend my 2009 taxes       15. Need amend my 2009 taxes Enter the smaller of line 2 or line 14 15. Need amend my 2009 taxes       16. Need amend my 2009 taxes Multiply line 12 by 85% (. Need amend my 2009 taxes 85). Need amend my 2009 taxes If line 12 is zero, enter -0- 16. Need amend my 2009 taxes       17. Need amend my 2009 taxes Add lines 15 and 16 17. Need amend my 2009 taxes       18. Need amend my 2009 taxes Multiply line 1 by 85% (. Need amend my 2009 taxes 85) 18. Need amend my 2009 taxes       19. Need amend my 2009 taxes Taxable benefits. Need amend my 2009 taxes Enter the smaller of line 17 or line 18. Need amend my 2009 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Need amend my 2009 taxes         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. Need amend my 2009 taxes         Example 3. Need amend my 2009 taxes Joe and Betty Johnson file a joint return on Form 1040 for 2013. Need amend my 2009 taxes Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Need amend my 2009 taxes Joe's Form RRB-1099 shows $10,000 in box 5. Need amend my 2009 taxes Betty is a retired government worker and received a fully taxable pension of $38,000. Need amend my 2009 taxes They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Need amend my 2009 taxes S. Need amend my 2009 taxes savings bond. Need amend my 2009 taxes The savings bond interest qualified for the exclusion. Need amend my 2009 taxes They figure their taxable benefits by completing Worksheet 1 below. Need amend my 2009 taxes Because they have qualified U. Need amend my 2009 taxes S. Need amend my 2009 taxes savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Need amend my 2009 taxes On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Need amend my 2009 taxes 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. Need amend my 2009 taxes (See Maximum taxable part under How Much Is Taxable earlier. Need amend my 2009 taxes ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Need amend my 2009 taxes Filled-in Worksheet 1. Need amend my 2009 taxes Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Need amend my 2009 taxes Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Need amend my 2009 taxes None of your benefits are taxable for 2013. Need amend my 2009 taxes For more information, see Repayments More Than Gross Benefits . Need amend my 2009 taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Need amend my 2009 taxes S. Need amend my 2009 taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Need amend my 2009 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Need amend my 2009 taxes 1. Need amend my 2009 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Need amend my 2009 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Need amend my 2009 taxes $10,000         2. Need amend my 2009 taxes Enter one-half of line 1 2. Need amend my 2009 taxes 5,000     3. Need amend my 2009 taxes 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. Need amend my 2009 taxes 40,500     4. Need amend my 2009 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Need amend my 2009 taxes -0-     5. Need amend my 2009 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Need amend my 2009 taxes -0-     6. Need amend my 2009 taxes Combine lines 2, 3, 4, and 5 6. Need amend my 2009 taxes 45,500     7. Need amend my 2009 taxes 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. Need amend my 2009 taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Need amend my 2009 taxes -0-     8. Need amend my 2009 taxes Is the amount on line 7 less than the amount on line 6?             No. Need amend my 2009 taxes None of your social security benefits are taxable. Need amend my 2009 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Need amend my 2009 taxes             Yes. Need amend my 2009 taxes Subtract line 7 from line 6 8. Need amend my 2009 taxes 45,500     9. Need amend my 2009 taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Need amend my 2009 taxes 32,000       Note. Need amend my 2009 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Need amend my 2009 taxes 85) and enter the result on line 17. Need amend my 2009 taxes Then go to line 18. Need amend my 2009 taxes         10. Need amend my 2009 taxes Is the amount on line 9 less than the amount on line 8?             No. Need amend my 2009 taxes None of your benefits are taxable. Need amend my 2009 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Need amend my 2009 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Need amend my 2009 taxes             Yes. Need amend my 2009 taxes Subtract line 9 from line 8 10. Need amend my 2009 taxes 13,500     11. Need amend my 2009 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Need amend my 2009 taxes 12,000     12. Need amend my 2009 taxes Subtract line 11 from line 10. Need amend my 2009 taxes If zero or less, enter -0- 12. Need amend my 2009 taxes 1,500     13. Need amend my 2009 taxes Enter the smaller of line 10 or line 11 13. Need amend my 2009 taxes 12,000     14. Need amend my 2009 taxes Enter one-half of line 13 14. Need amend my 2009 taxes 6,000     15. Need amend my 2009 taxes Enter the smaller of line 2 or line 14 15. Need amend my 2009 taxes 5,000     16. Need amend my 2009 taxes Multiply line 12 by 85% (. Need amend my 2009 taxes 85). Need amend my 2009 taxes If line 12 is zero, enter -0- 16. Need amend my 2009 taxes 1,275     17. Need amend my 2009 taxes Add lines 15 and 16 17. Need amend my 2009 taxes 6,275     18. Need amend my 2009 taxes Multiply line 1 by 85% (. Need amend my 2009 taxes 85) 18. Need amend my 2009 taxes 8,500     19. Need amend my 2009 taxes Taxable benefits. Need amend my 2009 taxes Enter the smaller of line 17 or line 18. Need amend my 2009 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Need amend my 2009 taxes $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. Need amend my 2009 taxes         Filled-in Worksheet 1. Need amend my 2009 taxes Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Need amend my 2009 taxes Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Need amend my 2009 taxes None of your benefits are taxable for 2013. Need amend my 2009 taxes For more information, see Repayments More Than Gross Benefits . Need amend my 2009 taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Need amend my 2009 taxes S. Need amend my 2009 taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Need amend my 2009 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Need amend my 2009 taxes 1. Need amend my 2009 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Need amend my 2009 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Need amend my 2009 taxes $4,000         2. Need amend my 2009 taxes Enter one-half of line 1 2. Need amend my 2009 taxes 2,000     3. Need amend my 2009 taxes 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. Need amend my 2009 taxes 8,000     4. Need amend my 2009 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Need amend my 2009 taxes -0-     5. Need amend my 2009 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Need amend my 2009 taxes -0-     6. Need amend my 2009 taxes Combine lines 2, 3, 4, and 5 6. Need amend my 2009 taxes 10,000     7. Need amend my 2009 taxes 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. Need amend my 2009 taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Need amend my 2009 taxes -0-     8. Need amend my 2009 taxes Is the amount on line 7 less than the amount on line 6?             No. Need amend my 2009 taxes None of your social security benefits are taxable. Need amend my 2009 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Need amend my 2009 taxes             Yes. Need amend my 2009 taxes Subtract line 7 from line 6 8. Need amend my 2009 taxes 10,000     9. Need amend my 2009 taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Need amend my 2009 taxes         Note. Need amend my 2009 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Need amend my 2009 taxes 85) and enter the result on line 17. Need amend my 2009 taxes Then go to line 18. Need amend my 2009 taxes         10. Need amend my 2009 taxes Is the amount on line 9 less than the amount on line 8?             No. Need amend my 2009 taxes None of your benefits are taxable. Need amend my 2009 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Need amend my 2009 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Need amend my 2009 taxes             Yes. Need amend my 2009 taxes Subtract line 9 from line 8 10. Need amend my 2009 taxes       11. Need amend my 2009 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Need amend my 2009 taxes       12. Need amend my 2009 taxes Subtract line 11 from line 10. Need amend my 2009 taxes If zero or less, enter -0- 12. Need amend my 2009 taxes       13. Need amend my 2009 taxes Enter the smaller of line 10 or line 11 13. Need amend my 2009 taxes       14. Need amend my 2009 taxes Enter one-half of line 13 14. Need amend my 2009 taxes       15. Need amend my 2009 taxes Enter the smaller of line 2 or line 14 15. Need amend my 2009 taxes       16. Need amend my 2009 taxes Multiply line 12 by 85% (. Need amend my 2009 taxes 85). Need amend my 2009 taxes If line 12 is zero, enter -0- 16. Need amend my 2009 taxes       17. Need amend my 2009 taxes Add lines 15 and 16 17. Need amend my 2009 taxes 8,500     18. Need amend my 2009 taxes Multiply line 1 by 85% (. Need amend my 2009 taxes 85) 18. Need amend my 2009 taxes 3,400     19. Need amend my 2009 taxes Taxable benefits. Need amend my 2009 taxes Enter the smaller of line 17 or line 18. Need amend my 2009 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Need amend my 2009 taxes $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. Need amend my 2009 taxes         Example 4. Need amend my 2009 taxes Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Need amend my 2009 taxes Bill earned $8,000 during 2013. Need amend my 2009 taxes The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). Need amend my 2009 taxes Bill figures his taxable benefits by completing Worksheet 1 below. Need amend my 2009 taxes 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. Need amend my 2009 taxes See How Much Is Taxable earlier. Need amend my 2009 taxes Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Need amend my 2009 taxes 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. Need amend my 2009 taxes This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Need amend my 2009 taxes No part of the lump-sum death benefit is subject to tax. Need amend my 2009 taxes Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Need amend my 2009 taxes However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Need amend my 2009 taxes You can elect this method if it lowers your taxable benefits. Need amend my 2009 taxes 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. Need amend my 2009 taxes Then you subtract any taxable benefits for that year that you previously reported. Need amend my 2009 taxes The remainder is the taxable part of the lump-sum payment. Need amend my 2009 taxes Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Need amend my 2009 taxes Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Need amend my 2009 taxes Do not file an amended return for the earlier year. Need amend my 2009 taxes Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Need amend my 2009 taxes Complete Worksheet 1 in this publication. Need amend my 2009 taxes Complete Worksheet 2 and Worksheet 3 as appropriate. Need amend my 2009 taxes Use Worksheet 2 if your lump-sum payment was for a year after 1993. Need amend my 2009 taxes Use Worksheet 3 if it was for 1993 or an earlier year. Need amend my 2009 taxes Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Need amend my 2009 taxes Complete Worksheet 4. Need amend my 2009 taxes Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Need amend my 2009 taxes 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. Need amend my 2009 taxes Making the election. Need amend my 2009 taxes   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. Need amend my 2009 taxes Do not attach the completed worksheets to your return. Need amend my 2009 taxes Keep them with your records. Need amend my 2009 taxes    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. Need amend my 2009 taxes Lump-sum payment reported on Form SSA-1099 or RRB-1099. Need amend my 2009 taxes   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. Need amend my 2009 taxes That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Need amend my 2009 taxes The form will also show the year (or years) the payment is for. Need amend my 2009 taxes However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Need amend my 2009 taxes You must contact the RRB for a breakdown by year for any amount shown in box 9. Need amend my 2009 taxes Example Jane Jackson is single. Need amend my 2009 taxes In 2012 she applied for social security disability benefits but was told she was ineligible. Need amend my 2009 taxes She appealed the decision and won. Need amend my 2009 taxes In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. Need amend my 2009 taxes Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Need amend my 2009 taxes Jane's other income for 2012 and 2013 is as follows. Need amend my 2009 taxes   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. Need amend my 2009 taxes She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Need amend my 2009 taxes Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Need amend my 2009 taxes She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Need amend my 2009 taxes She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Need amend my 2009 taxes After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Need amend my 2009 taxes Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Need amend my 2009 taxes To do this, she prints “LSE” to the left of Form 1040, line 20a. Need amend my 2009 taxes She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Need amend my 2009 taxes Jane's filled-in worksheets (1, 2, and 4) follow. Need amend my 2009 taxes Jane Jackson's Filled-in Worksheet 1. Need amend my 2009 taxes Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Need amend my 2009 taxes Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Need amend my 2009 taxes None of your benefits are taxable for 2013. Need amend my 2009 taxes For more information, see Repayments More Than Gross Benefits . Need amend my 2009 taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Need amend my 2009 taxes S. Need amend my 2009 taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Need amend my 2009 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Need amend my 2009 taxes 1. Need amend my 2009 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Need amend my 2009 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Need amend my 2009 taxes $11,000         2. Need amend my 2009 taxes Enter one-half of line 1 2. Need amend my 2009 taxes 5,500     3. Need amend my 2009 taxes 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. Need amend my 2009 taxes 25,500     4. Need amend my 2009 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Need amend my 2009 taxes -0-     5. Need amend my 2009 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Need amend my 2009 taxes -0-     6. Need amend my 2009 taxes Combine lines 2, 3, 4, and 5 6. Need amend my 2009 taxes 31,000     7. Need amend my 2009 taxes 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. Need amend my 2009 taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Need amend my 2009 taxes -0-     8. Need amend my 2009 taxes Is the amount on line 7 less than the amount on line 6?             No. Need amend my 2009 taxes None of your social security benefits are taxable. Need amend my 2009 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Need amend my 2009 taxes             Yes. Need amend my 2009 taxes Subtract line 7 from line 6 8. Need amend my 2009 taxes 31,000     9. Need amend my 2009 taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Need amend my 2009 taxes 25,000       Note. Need amend my 2009 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Need amend my 2009 taxes 85) and enter the result on line 17. Need amend my 2009 taxes Then go to line 18. Need amend my 2009 taxes         10. Need amend my 2009 taxes Is the amount on line 9 less than the amount on line 8?             No. Need amend my 2009 taxes None of your benefits are taxable. Need amend my 2009 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Need amend my 2009 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Need amend my 2009 taxes             Yes. Need amend my 2009 taxes Subtract line 9 from line 8 10. Need amend my 2009 taxes 6,000     11. Need amend my 2009 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Need amend my 2009 taxes 9,000     12. Need amend my 2009 taxes Subtract line 11 from line 10. Need amend my 2009 taxes If zero or less, enter -0- 12. Need amend my 2009 taxes -0-     13. Need amend my 2009 taxes Enter the smaller of line 10 or line 11 13. Need amend my 2009 taxes 6,000     14. Need amend my 2009 taxes Enter one-half of line 13 14. Need amend my 2009 taxes 3,000     15. Need amend my 2009 taxes Enter the smaller of line 2 or line 14 15. Need amend my 2009 taxes 3,000     16. Need amend my 2009 taxes Multiply line 12 by 85% (. Need amend my 2009 taxes 85). Need amend my 2009 taxes If line 12 is zero, enter -0- 16. Need amend my 2009 taxes -0-     17. Need amend my 2009 taxes Add lines 15 and 16 17. Need amend my 2009 taxes 3,000     18. Need amend my 2009 taxes Multiply line 1 by 85% (. Need amend my 2009 taxes 85) 18. Need amend my 2009 taxes 9,350     19. Need amend my 2009 taxes Taxable benefits. Need amend my 2009 taxes Enter the smaller of line 17 or line 18. Need amend my 2009 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Need amend my 2009 taxes $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. Need amend my 2009 taxes         Jane Jackson's Filled-in Worksheet 2. Need amend my 2009 taxes Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Need amend my 2009 taxes 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. Need amend my 2009 taxes $2,000           Note. Need amend my 2009 taxes If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Need amend my 2009 taxes Otherwise, go on to line 2. Need amend my 2009 taxes             2. Need amend my 2009 taxes Enter one-half of line 1 2. Need amend my 2009 taxes 1,000   3. Need amend my 2009 taxes Enter your adjusted gross income for the earlier year 3. Need amend my 2009 taxes 23,000   4. Need amend my 2009 taxes Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Need amend my 2009 taxes S. Need amend my 2009 taxes 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. Need amend my 2009 taxes -0-   5. Need amend my 2009 taxes Enter any tax-exempt interest received in the earlier year 5. Need amend my 2009 taxes -0-   6. Need amend my 2009 taxes Add lines 2 through 5 6. Need amend my 2009 taxes 24,000   7. Need amend my 2009 taxes Enter your taxable benefits for the earlier year that you previously reported 7. Need amend my 2009 taxes -0-   8. Need amend my 2009 taxes Subtract line 7 from line 6 8. Need amend my 2009 taxes 24,000   9. Need amend my 2009 taxes 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. Need amend my 2009 taxes 25,000     Note. Need amend my 2009 taxes 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% (. Need amend my 2009 taxes 85) and enter the result on line 17. Need amend my 2009 taxes Then go to line 18. Need amend my 2009 taxes         10. Need amend my 2009 taxes Is the amount on line 8 more than the amount on line 9?       No. Need amend my 2009 taxes Skip lines 10 through 20 and enter -0- on line 21. Need amend my 2009 taxes       Yes. Need amend my 2009 taxes Subtract line 9 from line 8 10. Need amend my 2009 taxes     11. Need amend my 2009 taxes 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. Need amend my 2009 taxes     12. Need amend my 2009 taxes Subtract line 11 from line 10. Need amend my 2009 taxes If zero or less, enter -0- 12. Need amend my 2009 taxes     13. Need amend my 2009 taxes Enter the smaller of line 10 or line 11 13. Need amend my 2009 taxes     14. Need amend my 2009 taxes Enter one-half of line 13 14. Need amend my 2009 taxes     15. Need amend my 2009 taxes Enter the smaller of line 2 or line 14 15. Need amend my 2009 taxes     16. Need amend my 2009 taxes Multiply line 12 by 85% (. Need amend my 2009 taxes 85). Need amend my 2009 taxes If line 12 is zero, enter -0- 16. Need amend my 2009 taxes     17. Need amend my 2009 taxes Add lines 15 and 16 17. Need amend my 2009 taxes     18. Need amend my 2009 taxes Multiply line 1 by 85% (. Need amend my 2009 taxes 85) 18. Need amend my 2009 taxes     19. Need amend my 2009 taxes Refigured taxable benefits. Need amend my 2009 taxes Enter the smaller of line 17 or line 18 19. Need amend my 2009 taxes     20. Need amend my 2009 taxes Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Need amend my 2009 taxes     21. Need amend my 2009 taxes Additional taxable benefits. Need amend my 2009 taxes Subtract line 20 from line 19. Need amend my 2009 taxes Also enter this amount on Worksheet 4, line 20 21. Need amend my 2009 taxes -0-     Do not file an amended return for this earlier year. Need amend my 2009 taxes Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Need amend my 2009 taxes   Jane Jackson's Filled-in Worksheet 4. Need amend my 2009 taxes 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. Need amend my 2009 taxes 1. Need amend my 2009 taxes 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. Need amend my 2009 taxes $9,000         Note. Need amend my 2009 taxes If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Need amend my 2009 taxes Otherwise, go on to line 2. Need amend my 2009 taxes           2. Need amend my 2009 taxes Enter one-half of line 1 2. Need amend my 2009 taxes 4,500   3. Need amend my 2009 taxes Enter the amount from Worksheet 1, line 3 3. Need amend my 2009 taxes 25,500   4. Need amend my 2009 taxes Enter the amount from Worksheet 1, line 4 4. Need amend my 2009 taxes -0-   5. Need amend my 2009 taxes Enter the amount from Worksheet 1, line 5 5. Need amend my 2009 taxes -0-   6. Need amend my 2009 taxes Combine lines 2, 3, 4, and 5 6. Need amend my 2009 taxes 30,000   7. Need amend my 2009 taxes Enter the amount from Worksheet 1, line 7 7. Need amend my 2009 taxes -0-   8. Need amend my 2009 taxes Subtract line 7 from line 6 8. Need amend my 2009 taxes 30,000   9. Need amend my 2009 taxes Enter the amount from Worksheet 1, line 9. Need amend my 2009 taxes 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% (. Need amend my 2009 taxes 85) and enter the result on line 17. Need amend my 2009 taxes Then, go to line 18 9. Need amend my 2009 taxes 25,000   10. Need amend my 2009 taxes Is the amount on line 8 more than the amount on line 9? No. Need amend my 2009 taxes Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Need amend my 2009 taxes  Yes. Need amend my 2009 taxes Subtract line 9 from line 8 10. Need amend my 2009 taxes 5,000   11. Need amend my 2009 taxes Enter the amount from Worksheet 1, line 11 11. Need amend my 2009 taxes 9,000   12. Need amend my 2009 taxes Subtract line 11 from line 10. Need amend my 2009 taxes If zero or less, enter -0- 12. Need amend my 2009 taxes -0-   13. Need amend my 2009 taxes Enter the smaller of line 10 or line 11 13. Need amend my 2009 taxes 5,000   14. Need amend my 2009 taxes Enter one-half of line 13 14. Need amend my 2009 taxes 2,500   15. Need amend my 2009 taxes Enter the smaller of line 2 or line 14 15. Need amend my 2009 taxes 2,500   16. Need amend my 2009 taxes Multiply line 12 by 85% (. Need amend my 2009 taxes 85). Need amend my 2009 taxes If line 12 is zero, enter -0- 16. Need amend my 2009 taxes -0-   17. Need amend my 2009 taxes Add lines 15 and 16 17. Need amend my 2009 taxes 2,500   18. Need amend my 2009 taxes Multiply line 1 by 85% (. Need amend my 2009 taxes 85) 18. Need amend my 2009 taxes 7,650   19. Need amend my 2009 taxes Enter the smaller of line 17 or line 18 19. Need amend my 2009 taxes 2,500   20. Need amend my 2009 taxes 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. Need amend my 2009 taxes -0-   21. Need amend my 2009 taxes Taxable benefits under lump-sum election method. Need amend my 2009 taxes Add lines 19 and 20 21. Need amend my 2009 taxes $2,500   Next. Need amend my 2009 taxes Is line 21 above smaller than Worksheet 1, line 19? No. Need amend my 2009 taxes Do not use this method to figure your taxable benefits. Need amend my 2009 taxes Follow the instructions on Worksheet 1 to report your benefits. Need amend my 2009 taxes  Yes. Need amend my 2009 taxes You can elect to report your taxable benefits under this method. Need amend my 2009 taxes To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Need amend my 2009 taxes If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Need amend my 2009 taxes Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Need amend my 2009 taxes Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Need amend my 2009 taxes 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. Need amend my 2009 taxes   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Need amend my 2009 taxes Disability payments. Need amend my 2009 taxes   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Need amend my 2009 taxes If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Need amend my 2009 taxes If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Need amend my 2009 taxes 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. Need amend my 2009 taxes Legal expenses. Need amend my 2009 taxes   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Need amend my 2009 taxes   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Need amend my 2009 taxes Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Need amend my 2009 taxes If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Need amend my 2009 taxes Do not use Worksheet 1 in this case. Need amend my 2009 taxes If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Need amend my 2009 taxes If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Need amend my 2009 taxes Joint return. Need amend my 2009 taxes   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Need amend my 2009 taxes You do this to get your net benefits when figuring if your combined benefits are taxable. Need amend my 2009 taxes Example. Need amend my 2009 taxes John and Mary file a joint return for 2013. Need amend my 2009 taxes John received Form SSA-1099 showing $3,000 in box 5. Need amend my 2009 taxes Mary also received Form SSA-1099 and the amount in box 5 was ($500). Need amend my 2009 taxes John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Need amend my 2009 taxes Repayment of benefits received in an earlier year. Need amend my 2009 taxes   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Need amend my 2009 taxes Deduction $3,000 or less. Need amend my 2009 taxes   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Need amend my 2009 taxes Claim it on Schedule A (Form 1040), line 23. Need amend my 2009 taxes Deduction more than $3,000. Need amend my 2009 taxes   If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Need amend my 2009 taxes Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Need amend my 2009 taxes For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Need amend my 2009 taxes Then refigure the tax for that year. Need amend my 2009 taxes Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Need amend my 2009 taxes Subtract the result in (c) from the result in (a). Need amend my 2009 taxes   Compare the tax figured in methods (1) and (2). Need amend my 2009 taxes Your tax for 2013 is the smaller of the two amounts. Need amend my 2009 taxes If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Need amend my 2009 taxes If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Need amend my 2009 taxes Check box d and enter “I. Need amend my 2009 taxes R. Need amend my 2009 taxes C. Need amend my 2009 taxes 1341” in the space next to that box. Need amend my 2009 taxes If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Need amend my 2009 taxes 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). Need amend my 2009 taxes Worksheet 1. Need amend my 2009 taxes Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Need amend my 2009 taxes Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Need amend my 2009 taxes None of your benefits are taxable for 2013. Need amend my 2009 taxes For more information, see Repayments More Than Gross Benefits . Need amend my 2009 taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Need amend my 2009 taxes S. Need amend my 2009 taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Need amend my 2009 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Need amend my 2009 taxes 1. Need amend my 2009 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Need amend my 2009 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Need amend my 2009 taxes           2. Need amend my 2009 taxes Enter one-half of line 1 2. Need amend my 2009 taxes       3. Need amend my 2009 taxes 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. Need amend my 2009 taxes       4. Need amend my 2009 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Need amend my 2009 taxes       5. Need amend my 2009 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Need amend my 2009 taxes       6. Need amend my 2009 taxes Combine lines 2, 3, 4, and 5 6. Need amend my 2009 taxes       7. Need amend my 2009 taxes 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. Need amend my 2009 taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Need amend my 2009 taxes       8. Need amend my 2009 taxes Is the amount on line 7 less than the amount on line 6?             No. Need amend my 2009 taxes None of your social security benefits are taxable. Need amend my 2009 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Need amend my 2009 taxes             Yes. Need amend my 2009 taxes Subtract line 7 from line 6 8. Need amend my 2009 taxes       9. Need amend my 2009 taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Need amend my 2009 taxes         Note. Need amend my 2009 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Need amend my 2009 taxes 85) and enter the result on line 17. Need amend my 2009 taxes Then go to line 18. Need amend my 2009 taxes         10. Need amend my 2009 taxes Is the amount on line 9 less than the amount on line 8?             No. Need amend my 2009 taxes None of your benefits are taxable. Need amend my 2009 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Need amend my 2009 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Need amend my 2009 taxes             Yes. Need amend my 2009 taxes Subtract line 9 from line 8 10. Need amend my 2009 taxes       11. Need amend my 2009 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Need amend my 2009 taxes       12. Need amend my 2009 taxes Subtract line 11 from line 10. Need amend my 2009 taxes If zero or less, enter -0- 12. Need amend my 2009 taxes       13. Need amend my 2009 taxes Enter the smaller of line 10 or line 11 13. Need amend my 2009 taxes       14. Need amend my 2009 taxes Enter one-half of line 13 14. Need amend my 2009 taxes       15. Need amend my 2009 taxes Enter the smaller of line 2 or line 14 15. Need amend my 2009 taxes       16. Need amend my 2009 taxes Multiply line 12 by 85% (. Need amend my 2009 taxes 85). Need amend my 2009 taxes If line 12 is zero, enter -0- 16. Need amend my 2009 taxes       17. Need amend my 2009 taxes Add lines 15 and 16 17. Need amend my 2009 taxes       18. Need amend my 2009 taxes Multiply line 1 by 85% (. Need amend my 2009 taxes 85) 18. Need amend my 2009 taxes       19. Need amend my 2009 taxes Taxable benefits. Need amend my 2009 taxes Enter the smaller of line 17 or line 18. Need amend my 2009 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Need amend my 2009 taxes         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. Need amend my 2009 taxes         Worksheet 2. Need amend my 2009 taxes Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Need amend my 2009 taxes 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. Need amend my 2009 taxes             Note. Need amend my 2009 taxes If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Need amend my 2009 taxes Otherwise, go on to line 2. Need amend my 2009 taxes             2. Need amend my 2009 taxes Enter one-half of line 1 2. Need amend my 2009 taxes     3. Need amend my 2009 taxes Enter your adjusted gross income for the earlier year 3. Need amend my 2009 taxes     4. Need amend my 2009 taxes Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Need amend my 2009 taxes S. Need amend my 2009 taxes 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. Need amend my 2009 taxes     5. Need amend my 2009 taxes Enter any tax-exempt interest received in the earlier year 5. Need amend my 2009 taxes     6. Need amend my 2009 taxes Add lines 2 through 5 6. Need amend my 2009 taxes     7. Need amend my 2009 taxes Enter your taxable benefits for the earlier year that you previously reported 7. Need amend my 2009 taxes     8. Need amend my 2009 taxes Subtract line 7 from line 6 8. Need amend my 2009 taxes     9. Need amend my 2009 taxes 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. Need amend my 2009 taxes       Note. Need amend my 2009 taxes 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% (. Need amend my 2009 taxes 85) and enter the result on line 17. Need amend my 2009 taxes Then go to line 18. Need amend my 2009 taxes         10. Need amend my 2009 taxes Is the amount on line 8 more than the amount on line 9?       No. Need amend my 2009 taxes Skip lines 10 through 20 and enter -0- on line 21. Need amend my 2009 taxes       Yes. Need amend my 2009 taxes Subtract line 9 from line 8 10. Need amend my 2009 taxes     11. Need amend my 2009 taxes 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. Need amend my 2009 taxes     12. Need amend my 2009 taxes Subtract line 11 from line 10. Need amend my 2009 taxes If zero or less, enter -0- 12. Need amend my 2009 taxes     13. Need amend my 2009 taxes Enter the smaller of line 10 or line 11 13. Need amend my 2009 taxes     14. Need amend my 2009 taxes Enter one-half of line 13 14. Need amend my 2009 taxes     15. Need amend my 2009 taxes Enter the smaller of line 2 or line 14 15. Need amend my 2009 taxes     16. Need amend my 2009 taxes Multiply line 12 by 85% (. Need amend my 2009 taxes 85). Need amend my 2009 taxes If line 12 is zero, enter -0- 16. Need amend my 2009 taxes     17. Need amend my 2009 taxes Add lines 15 and 16 17. Need amend my 2009 taxes     18. Need amend my 2009 taxes Multiply line 1 by 85% (. Need amend my 2009 taxes 85) 18. Need amend my 2009 taxes     19. Need amend my 2009 taxes Refigured taxable benefits. Need amend my 2009 taxes Enter the smaller of line 17 or line 18 19. Need amend my 2009 taxes     20. Need amend my 2009 taxes Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Need amend my 2009 taxes     21. Need amend my 2009 taxes Additional taxable benefits. Need amend my 2009 taxes Subtract line 20 from line 19. Need amend my 2009 taxes Also enter this amount on Worksheet 4, line 20 21. Need amend my 2009 taxes       Do not file an amended return for this earlier year. Need amend my 2009 taxes Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Need amend my 2009 taxes   Worksheet 3. Need amend my 2009 taxes Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Need amend my 2009 taxes 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. Need amend my 2009 taxes           Note. Need amend my 2009 taxes If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Need amend my 2009 taxes Otherwise, go on to line 2. Need amend my 2009 taxes           2. Need amend my 2009 taxes Enter one-half of line 1 2. Need amend my 2009 taxes     3. Need amend my 2009 taxes Enter your adjusted gross income for the earlier year 3. Need amend my 2009 taxes     4. Need amend my 2009 taxes Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Need amend my 2009 taxes S. Need amend my 2009 taxes 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. Need amend my 2009 taxes     5. Need amend my 2009 taxes Enter any tax-exempt interest received in the earlier year 5. Need amend my 2009 taxes     6. Need amend my 2009 taxes Add lines 2 through 5 6. Need amend my 2009 taxes     7. Need amend my 2009 taxes Enter your taxable benefits for the earlier year that you previously reported 7. Need amend my 2009 taxes     8. Need amend my 2009 taxes Subtract line 7 from line 6 8. Need amend my 2009 taxes     9. Need amend my 2009 taxes 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. Need amend my 2009 taxes     10. Need amend my 2009 taxes Is the amount on line 8 more than the amount on line 9? No. Need amend my 2009 taxes Skip lines 10 through 13 and enter -0- on line 14. Need amend my 2009 taxes  Yes. Need amend my 2009 taxes Subtract line 9 from line 8. Need amend my 2009 taxes 10. Need amend my 2009 taxes     11. Need amend my 2009 taxes Enter one-half of line 10 11. Need amend my 2009 taxes     12. Need amend my 2009 taxes Refigured taxable benefits. Need amend my 2009 taxes Enter the smaller of line 2 or line 11 12. Need amend my 2009 taxes     13. Need amend my 2009 taxes Enter your taxable benefits for the earlier year (or as refigured due to a previous
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Need amend my 2009 taxes 11. Need amend my 2009 taxes   Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. Need amend my 2009 taxes Generally, references to taxes on Form 720 include this fee. Need amend my 2009 taxes Specified health insurance policies. Need amend my 2009 taxes   For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. Need amend my 2009 taxes 00, multiplied by the average number of lives covered under the policy for that policy year. Need amend my 2009 taxes Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. Need amend my 2009 taxes The actual count method. Need amend my 2009 taxes For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. Need amend my 2009 taxes The snapshot method. Need amend my 2009 taxes For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. Need amend my 2009 taxes The member months method. Need amend my 2009 taxes And, 4. Need amend my 2009 taxes The state form method. Need amend my 2009 taxes The member months data and the data reported on state forms are based on the calendar year. Need amend my 2009 taxes To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. Need amend my 2009 taxes For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. Need amend my 2009 taxes Applicable self-insured health plans. Need amend my 2009 taxes   For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. Need amend my 2009 taxes 00, multiplied by the average number of lives covered under the plan for that plan year. Need amend my 2009 taxes Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. Need amend my 2009 taxes Actual count method. Need amend my 2009 taxes Snapshot method. Need amend my 2009 taxes Form 5500 method. Need amend my 2009 taxes However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. Need amend my 2009 taxes Reporting and paying the fee. Need amend my 2009 taxes   File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. Need amend my 2009 taxes If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. Need amend my 2009 taxes If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. Need amend my 2009 taxes 30)), do not make an entry on the line for IRS No. Need amend my 2009 taxes 133 on those filings. Need amend my 2009 taxes   Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). Need amend my 2009 taxes   However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. Need amend my 2009 taxes See Electronic deposit requirement under How To Make Deposits in chapter 13, later. Need amend my 2009 taxes More information. Need amend my 2009 taxes   For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. Need amend my 2009 taxes D. Need amend my 2009 taxes 9602, which is on page 746 of I. Need amend my 2009 taxes R. Need amend my 2009 taxes B. Need amend my 2009 taxes 2012-52 at www. Need amend my 2009 taxes irs. Need amend my 2009 taxes gov/pub/irs-irbs/irb12-52. Need amend my 2009 taxes pdf. Need amend my 2009 taxes Prev  Up  Next   Home   More Online Publications