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Vita tax locations Part One -   Fuel Taxes and Fuel Tax Credits and Refunds Chapter 1 defines the types of fuel, taxable events, and exemptions or exceptions to the fuel taxes. Vita tax locations Chapter 2 provides information on, and definitions of, the nontaxable uses and explains how to make a claim. Vita tax locations Table of Contents 1. Vita tax locations   Fuel TaxesDefinitions Information Returns Registration RequirementsAdditional information. Vita tax locations Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. Vita tax locations Reseller statement. Vita tax locations Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Vita tax locations Deep-draft ocean-going vessels. Vita tax locations Passenger vessels. Vita tax locations Ocean-going barges. Vita tax locations State or local governments. Vita tax locations Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel 2. Vita tax locations   Fuel Tax Credits and RefundsGasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. Vita tax locations Providing information. Vita tax locations Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. Vita tax locations Fuel used between airfield and farm. Vita tax locations Fuel not used for farming. Vita tax locations Vehicles not considered highway vehicles. Vita tax locations Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Prev  Up  Next   Home   More Online Publications
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Vita tax locations Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Vita tax locations Exemption from withholding. Vita tax locations 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. Vita tax locations When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Vita tax locations S. Vita tax locations 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. Vita tax locations Children's benefits. Vita tax locations   The rules in this publication apply to benefits received by children. Vita tax locations See Who is taxed , later. Vita tax locations The SSA issues Form SSA-1099 and Form SSA-1042S. Vita tax locations The RRB issues Form RRB-1099 and Form RRB-1042S. Vita tax locations These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Vita tax locations You may receive more than one of these forms for the same tax year. Vita tax locations See the Appendix at the end of this publication for more information. Vita tax locations Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Vita tax locations The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Vita tax locations 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. Vita tax locations 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. Vita tax locations Figuring total income. Vita tax locations   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Vita tax locations If the total is more than your base amount, part of your benefits may be taxable. Vita tax locations   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. Vita tax locations 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. Vita tax locations 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. Vita tax locations If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Vita tax locations Base amount. Vita tax locations   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. Vita tax locations Worksheet A. Vita tax locations   You can use Worksheet A to figure the amount of income to compare with your base amount. Vita tax locations This is a quick way to check whether some of your benefits may be taxable. Vita tax locations     Worksheet A. Vita tax locations A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Vita tax locations Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Vita tax locations Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Vita tax locations (If you received more than one form, combine the amounts from box 5 and enter the total. Vita tax locations ) A. Vita tax locations   Note. Vita tax locations If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Vita tax locations B. Vita tax locations Enter one-half of the amount on line A B. Vita tax locations   C. Vita tax locations Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Vita tax locations   D. Vita tax locations Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Vita tax locations   E. Vita tax locations Add lines B, C, and D E. Vita tax locations   Note. Vita tax locations Compare the amount on line E to your base amount for your filing status. Vita tax locations 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. Vita tax locations If the amount on line E is more than your base amount, some of your benefits may be taxable. Vita tax locations You need to complete Worksheet 1, shown later. Vita tax locations 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 . Vita tax locations   Example. Vita tax locations You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Vita tax locations In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Vita tax locations Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Vita tax locations You also received a taxable pension of $22,800 and interest income of $500. Vita tax locations You did not have any tax-exempt interest income. Vita tax locations 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. Vita tax locations   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. Vita tax locations     Filled-in Worksheet A. Vita tax locations A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Vita tax locations Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Vita tax locations Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Vita tax locations (If you received more than one form, combine the amounts from box 5 and enter the total. Vita tax locations ) A. Vita tax locations $11,000 Note. Vita tax locations If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Vita tax locations B. Vita tax locations Enter one-half of the amount on line A B. Vita tax locations 5,500 C. Vita tax locations Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Vita tax locations 23,300 D. Vita tax locations Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Vita tax locations -0- E. Vita tax locations Add lines B, C, and D E. Vita tax locations $28,800 Note. Vita tax locations Compare the amount on line E to your base amount for your filing status. Vita tax locations 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. Vita tax locations If the amount on line E is more than your base amount, some of your benefits may be taxable. Vita tax locations You need to complete Worksheet 1, shown later. Vita tax locations 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 . Vita tax locations   Who is taxed. Vita tax locations   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. Vita tax locations 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. Vita tax locations 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. Vita tax locations Repayment of benefits. Vita tax locations   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Vita tax locations It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Vita tax locations If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Vita tax locations   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Vita tax locations Your repayments are shown in box 4. Vita tax locations The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Vita tax locations Use the amount in box 5 to figure whether any of your benefits are taxable. Vita tax locations Example. Vita tax locations In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Vita tax locations In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Vita tax locations During 2013, you repaid $500 to SSA. Vita tax locations The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Vita tax locations The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Vita tax locations Tax withholding and estimated tax. Vita tax locations   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. Vita tax locations If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Vita tax locations   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. Vita tax locations For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Vita tax locations U. Vita tax locations S. Vita tax locations citizens residing abroad. Vita tax locations   U. Vita tax locations S. Vita tax locations citizens who are residents of the following countries are exempt from U. Vita tax locations S. Vita tax locations tax on their benefits. Vita tax locations Canada. Vita tax locations Egypt. Vita tax locations Germany. Vita tax locations Ireland. Vita tax locations Israel. Vita tax locations Italy. Vita tax locations (You must also be a citizen of Italy for the exemption to apply. Vita tax locations ) Romania. Vita tax locations United Kingdom. Vita tax locations   The SSA will not withhold U. Vita tax locations S. Vita tax locations tax from your benefits if you are a U. Vita tax locations S. Vita tax locations citizen. Vita tax locations   The RRB will withhold U. Vita tax locations S. Vita tax locations tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Vita tax locations 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. Vita tax locations Contact the RRB to get this form. Vita tax locations Lawful permanent residents. Vita tax locations   For U. Vita tax locations S. Vita tax locations 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. Vita tax locations Social security benefits paid to a green card holder are not subject to 30% withholding. Vita tax locations 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. Vita tax locations SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Vita tax locations 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. Vita tax locations 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. Vita tax locations S. Vita tax locations lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Vita tax locations I am filing a U. Vita tax locations S. Vita tax locations income tax return for the tax year as a resident alien reporting all of my worldwide income. Vita tax locations I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Vita tax locations ” Nonresident aliens. Vita tax locations   A nonresident alien is an individual who is not a citizen or resident of the United States. Vita tax locations If you are a nonresident alien, the rules discussed in this publication do not apply to you. Vita tax locations Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Vita tax locations You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Vita tax locations These forms will also show the tax rate and the amount of tax withheld from your benefits. Vita tax locations   Under tax treaties with the following countries, residents of these countries are exempt from U. Vita tax locations S. Vita tax locations tax on their benefits. Vita tax locations Canada. Vita tax locations Egypt. Vita tax locations Germany. Vita tax locations Ireland. Vita tax locations Israel. Vita tax locations Italy. Vita tax locations Japan. Vita tax locations Romania. Vita tax locations United Kingdom. Vita tax locations   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Vita tax locations S. Vita tax locations tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Vita tax locations   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Vita tax locations   For more information on whether you are a nonresident alien, see Publication 519, U. Vita tax locations S. Vita tax locations Tax Guide for Aliens. Vita tax locations Exemption from withholding. Vita tax locations   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. Vita tax locations S. Vita tax locations tax from your benefits. Vita tax locations   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. Vita tax locations Contact the RRB to get this form. Vita tax locations Canadian or German social security benefits paid to U. Vita tax locations S. Vita tax locations residents. Vita tax locations   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Vita tax locations S. Vita tax locations residents are treated for U. Vita tax locations S. Vita tax locations income tax purposes as if they were paid under the social security legislation of the United States. Vita tax locations If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Vita tax locations How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Vita tax locations You cannot use Form 1040EZ. Vita tax locations Reporting on Form 1040. Vita tax locations   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. Vita tax locations 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. Vita tax locations Reporting on Form 1040A. Vita tax locations   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. Vita tax locations 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. Vita tax locations Benefits not taxable. Vita tax locations   If you are filing Form 1040EZ, do not report any benefits on your tax return. Vita tax locations 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. Vita tax locations Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Vita tax locations 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. Vita tax locations 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. Vita tax locations Generally, the higher that total amount, the greater the taxable part of your benefits. Vita tax locations Maximum taxable part. Vita tax locations   Generally, up to 50% of your benefits will be taxable. Vita tax locations However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Vita tax locations 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). Vita tax locations You are married filing separately and lived with your spouse at any time during 2013. Vita tax locations Which worksheet to use. Vita tax locations   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Vita tax locations You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Vita tax locations You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Vita tax locations 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. Vita tax locations Situation (1) does not apply and you take an exclusion for interest from qualified U. Vita tax locations S. Vita tax locations 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. Vita tax locations In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Vita tax locations You received a lump-sum payment for an earlier year. Vita tax locations In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Vita tax locations See Lump-Sum Election , later. Vita tax locations Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Vita tax locations Filled-in Worksheet 1. Vita tax locations 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. Vita tax locations 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). Vita tax locations None of your benefits are taxable for 2013. Vita tax locations For more information, see Repayments More Than Gross Benefits . Vita tax locations If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Vita tax locations S. Vita tax locations 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. Vita tax locations Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Vita tax locations 1. Vita tax locations Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Vita tax locations Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Vita tax locations $5,980         2. Vita tax locations Enter one-half of line 1 2. Vita tax locations 2,990     3. Vita tax locations 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. Vita tax locations 28,990     4. Vita tax locations Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Vita tax locations -0-     5. Vita tax locations 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. Vita tax locations -0-     6. Vita tax locations Combine lines 2, 3, 4, and 5 6. Vita tax locations 31,980     7. Vita tax locations 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. Vita tax locations  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Vita tax locations -0-     8. Vita tax locations Is the amount on line 7 less than the amount on line 6?             No. Vita tax locations None of your social security benefits are taxable. Vita tax locations Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Vita tax locations             Yes. Vita tax locations Subtract line 7 from line 6 8. Vita tax locations 31,980     9. Vita tax locations 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. Vita tax locations 25,000       Note. Vita tax locations 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% (. Vita tax locations 85) and enter the result on line 17. Vita tax locations Then go to line 18. Vita tax locations         10. Vita tax locations Is the amount on line 9 less than the amount on line 8?             No. Vita tax locations None of your benefits are taxable. Vita tax locations Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Vita tax locations 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. Vita tax locations             Yes. Vita tax locations Subtract line 9 from line 8 10. Vita tax locations 6,980     11. Vita tax locations 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. Vita tax locations 9,000     12. Vita tax locations Subtract line 11 from line 10. Vita tax locations If zero or less, enter -0- 12. Vita tax locations -0-     13. Vita tax locations Enter the smaller of line 10 or line 11 13. Vita tax locations 6,980     14. Vita tax locations Enter one-half of line 13 14. Vita tax locations 3,490     15. Vita tax locations Enter the smaller of line 2 or line 14 15. Vita tax locations 2,990     16. Vita tax locations Multiply line 12 by 85% (. Vita tax locations 85). Vita tax locations If line 12 is zero, enter -0- 16. Vita tax locations -0-     17. Vita tax locations Add lines 15 and 16 17. Vita tax locations 2,990     18. Vita tax locations Multiply line 1 by 85% (. Vita tax locations 85) 18. Vita tax locations 5,083     19. Vita tax locations Taxable benefits. Vita tax locations Enter the smaller of line 17 or line 18. Vita tax locations Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Vita tax locations $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. Vita tax locations         Example 1. Vita tax locations George White is single and files Form 1040 for 2013. Vita tax locations 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. Vita tax locations He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Vita tax locations   To figure his taxable benefits, George completes Worksheet 1, shown below. Vita tax locations On line 20a of his Form 1040, George enters his net benefits of $5,980. Vita tax locations On line 20b, he enters his taxable benefits of $2,990. Vita tax locations Example 2. Vita tax locations Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Vita tax locations Ray is retired and received a fully taxable pension of $15,500. Vita tax locations He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Vita tax locations Alice worked during the year and had wages of $14,000. Vita tax locations She made a deductible payment to her IRA account of $1,000. Vita tax locations Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Vita tax locations They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Vita tax locations They find none of Ray's social security benefits are taxable. Vita tax locations On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Vita tax locations Filled-in Worksheet 1. Vita tax locations 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. Vita tax locations 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). Vita tax locations None of your benefits are taxable for 2013. Vita tax locations For more information, see Repayments More Than Gross Benefits . Vita tax locations If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Vita tax locations S. Vita tax locations 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. Vita tax locations Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Vita tax locations 1. Vita tax locations Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Vita tax locations Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Vita tax locations $5,600         2. Vita tax locations Enter one-half of line 1 2. Vita tax locations 2,800     3. Vita tax locations 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. Vita tax locations 29,750     4. Vita tax locations Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Vita tax locations -0-     5. Vita tax locations 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. Vita tax locations -0-     6. Vita tax locations Combine lines 2, 3, 4, and 5 6. Vita tax locations 32,550     7. Vita tax locations 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. Vita tax locations  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Vita tax locations 1,000     8. Vita tax locations Is the amount on line 7 less than the amount on line 6?             No. Vita tax locations None of your social security benefits are taxable. Vita tax locations Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Vita tax locations             Yes. Vita tax locations Subtract line 7 from line 6 8. Vita tax locations 31,550     9. Vita tax locations 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. Vita tax locations 32,000       Note. Vita tax locations 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% (. Vita tax locations 85) and enter the result on line 17. Vita tax locations Then go to line 18. Vita tax locations         10. Vita tax locations Is the amount on line 9 less than the amount on line 8?             No. Vita tax locations None of your benefits are taxable. Vita tax locations Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Vita tax locations 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. Vita tax locations             Yes. Vita tax locations Subtract line 9 from line 8 10. Vita tax locations       11. Vita tax locations 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. Vita tax locations       12. Vita tax locations Subtract line 11 from line 10. Vita tax locations If zero or less, enter -0- 12. Vita tax locations       13. Vita tax locations Enter the smaller of line 10 or line 11 13. Vita tax locations       14. Vita tax locations Enter one-half of line 13 14. Vita tax locations       15. Vita tax locations Enter the smaller of line 2 or line 14 15. Vita tax locations       16. Vita tax locations Multiply line 12 by 85% (. Vita tax locations 85). Vita tax locations If line 12 is zero, enter -0- 16. Vita tax locations       17. Vita tax locations Add lines 15 and 16 17. Vita tax locations       18. Vita tax locations Multiply line 1 by 85% (. Vita tax locations 85) 18. Vita tax locations       19. Vita tax locations Taxable benefits. Vita tax locations Enter the smaller of line 17 or line 18. Vita tax locations Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Vita tax locations         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. Vita tax locations         Example 3. Vita tax locations Joe and Betty Johnson file a joint return on Form 1040 for 2013. Vita tax locations Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Vita tax locations Joe's Form RRB-1099 shows $10,000 in box 5. Vita tax locations Betty is a retired government worker and received a fully taxable pension of $38,000. Vita tax locations They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Vita tax locations S. Vita tax locations savings bond. Vita tax locations The savings bond interest qualified for the exclusion. Vita tax locations They figure their taxable benefits by completing Worksheet 1 below. Vita tax locations Because they have qualified U. Vita tax locations S. Vita tax locations 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. Vita tax locations On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Vita tax locations 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. Vita tax locations (See Maximum taxable part under How Much Is Taxable earlier. Vita tax locations ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Vita tax locations Filled-in Worksheet 1. Vita tax locations 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. Vita tax locations 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). Vita tax locations None of your benefits are taxable for 2013. Vita tax locations For more information, see Repayments More Than Gross Benefits . Vita tax locations If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Vita tax locations S. Vita tax locations 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. Vita tax locations Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Vita tax locations 1. Vita tax locations Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Vita tax locations Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Vita tax locations $10,000         2. Vita tax locations Enter one-half of line 1 2. Vita tax locations 5,000     3. Vita tax locations 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. Vita tax locations 40,500     4. Vita tax locations Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Vita tax locations -0-     5. Vita tax locations 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. Vita tax locations -0-     6. Vita tax locations Combine lines 2, 3, 4, and 5 6. Vita tax locations 45,500     7. Vita tax locations 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. Vita tax locations  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Vita tax locations -0-     8. Vita tax locations Is the amount on line 7 less than the amount on line 6?             No. Vita tax locations None of your social security benefits are taxable. Vita tax locations Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Vita tax locations             Yes. Vita tax locations Subtract line 7 from line 6 8. Vita tax locations 45,500     9. Vita tax locations 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. Vita tax locations 32,000       Note. Vita tax locations 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% (. Vita tax locations 85) and enter the result on line 17. Vita tax locations Then go to line 18. Vita tax locations         10. Vita tax locations Is the amount on line 9 less than the amount on line 8?             No. Vita tax locations None of your benefits are taxable. Vita tax locations Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Vita tax locations 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. Vita tax locations             Yes. Vita tax locations Subtract line 9 from line 8 10. Vita tax locations 13,500     11. Vita tax locations 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. Vita tax locations 12,000     12. Vita tax locations Subtract line 11 from line 10. Vita tax locations If zero or less, enter -0- 12. Vita tax locations 1,500     13. Vita tax locations Enter the smaller of line 10 or line 11 13. Vita tax locations 12,000     14. Vita tax locations Enter one-half of line 13 14. Vita tax locations 6,000     15. Vita tax locations Enter the smaller of line 2 or line 14 15. Vita tax locations 5,000     16. Vita tax locations Multiply line 12 by 85% (. Vita tax locations 85). Vita tax locations If line 12 is zero, enter -0- 16. Vita tax locations 1,275     17. Vita tax locations Add lines 15 and 16 17. Vita tax locations 6,275     18. Vita tax locations Multiply line 1 by 85% (. Vita tax locations 85) 18. Vita tax locations 8,500     19. Vita tax locations Taxable benefits. Vita tax locations Enter the smaller of line 17 or line 18. Vita tax locations Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Vita tax locations $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. Vita tax locations         Filled-in Worksheet 1. Vita tax locations 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. Vita tax locations 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). Vita tax locations None of your benefits are taxable for 2013. Vita tax locations For more information, see Repayments More Than Gross Benefits . Vita tax locations If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Vita tax locations S. Vita tax locations 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. Vita tax locations Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Vita tax locations 1. Vita tax locations Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Vita tax locations Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Vita tax locations $4,000         2. Vita tax locations Enter one-half of line 1 2. Vita tax locations 2,000     3. Vita tax locations 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. Vita tax locations 8,000     4. Vita tax locations Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Vita tax locations -0-     5. Vita tax locations 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. Vita tax locations -0-     6. Vita tax locations Combine lines 2, 3, 4, and 5 6. Vita tax locations 10,000     7. Vita tax locations 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. Vita tax locations  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Vita tax locations -0-     8. Vita tax locations Is the amount on line 7 less than the amount on line 6?             No. Vita tax locations None of your social security benefits are taxable. Vita tax locations Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Vita tax locations             Yes. Vita tax locations Subtract line 7 from line 6 8. Vita tax locations 10,000     9. Vita tax locations 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. Vita tax locations         Note. Vita tax locations 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% (. Vita tax locations 85) and enter the result on line 17. Vita tax locations Then go to line 18. Vita tax locations         10. Vita tax locations Is the amount on line 9 less than the amount on line 8?             No. Vita tax locations None of your benefits are taxable. Vita tax locations Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Vita tax locations 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. Vita tax locations             Yes. Vita tax locations Subtract line 9 from line 8 10. Vita tax locations       11. Vita tax locations 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. Vita tax locations       12. Vita tax locations Subtract line 11 from line 10. Vita tax locations If zero or less, enter -0- 12. Vita tax locations       13. Vita tax locations Enter the smaller of line 10 or line 11 13. Vita tax locations       14. Vita tax locations Enter one-half of line 13 14. Vita tax locations       15. Vita tax locations Enter the smaller of line 2 or line 14 15. Vita tax locations       16. Vita tax locations Multiply line 12 by 85% (. Vita tax locations 85). Vita tax locations If line 12 is zero, enter -0- 16. Vita tax locations       17. Vita tax locations Add lines 15 and 16 17. Vita tax locations 8,500     18. Vita tax locations Multiply line 1 by 85% (. Vita tax locations 85) 18. Vita tax locations 3,400     19. Vita tax locations Taxable benefits. Vita tax locations Enter the smaller of line 17 or line 18. Vita tax locations Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Vita tax locations $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. Vita tax locations         Example 4. Vita tax locations Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Vita tax locations Bill earned $8,000 during 2013. Vita tax locations The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). Vita tax locations Bill figures his taxable benefits by completing Worksheet 1 below. Vita tax locations 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. Vita tax locations See How Much Is Taxable earlier. Vita tax locations Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Vita tax locations 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. Vita tax locations 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. Vita tax locations No part of the lump-sum death benefit is subject to tax. Vita tax locations Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Vita tax locations 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. Vita tax locations You can elect this method if it lowers your taxable benefits. Vita tax locations 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. Vita tax locations Then you subtract any taxable benefits for that year that you previously reported. Vita tax locations The remainder is the taxable part of the lump-sum payment. Vita tax locations Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Vita tax locations Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Vita tax locations Do not file an amended return for the earlier year. Vita tax locations Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Vita tax locations Complete Worksheet 1 in this publication. Vita tax locations Complete Worksheet 2 and Worksheet 3 as appropriate. Vita tax locations Use Worksheet 2 if your lump-sum payment was for a year after 1993. Vita tax locations Use Worksheet 3 if it was for 1993 or an earlier year. Vita tax locations Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Vita tax locations Complete Worksheet 4. Vita tax locations Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Vita tax locations 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. Vita tax locations Making the election. Vita tax locations   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. Vita tax locations Do not attach the completed worksheets to your return. Vita tax locations Keep them with your records. Vita tax locations    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. Vita tax locations Lump-sum payment reported on Form SSA-1099 or RRB-1099. Vita tax locations   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. Vita tax locations That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Vita tax locations The form will also show the year (or years) the payment is for. Vita tax locations However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Vita tax locations You must contact the RRB for a breakdown by year for any amount shown in box 9. Vita tax locations Example Jane Jackson is single. Vita tax locations In 2012 she applied for social security disability benefits but was told she was ineligible. Vita tax locations She appealed the decision and won. Vita tax locations In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. Vita tax locations Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Vita tax locations Jane's other income for 2012 and 2013 is as follows. Vita tax locations   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. Vita tax locations She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Vita tax locations Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Vita tax locations She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Vita tax locations She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Vita tax locations After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Vita tax locations Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Vita tax locations To do this, she prints “LSE” to the left of Form 1040, line 20a. Vita tax locations She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Vita tax locations Jane's filled-in worksheets (1, 2, and 4) follow. Vita tax locations Jane Jackson's Filled-in Worksheet 1. Vita tax locations 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. Vita tax locations 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). Vita tax locations None of your benefits are taxable for 2013. Vita tax locations For more information, see Repayments More Than Gross Benefits . Vita tax locations If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Vita tax locations S. Vita tax locations 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. Vita tax locations Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Vita tax locations 1. Vita tax locations Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Vita tax locations Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Vita tax locations $11,000         2. Vita tax locations Enter one-half of line 1 2. Vita tax locations 5,500     3. Vita tax locations 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. Vita tax locations 25,500     4. Vita tax locations Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Vita tax locations -0-     5. Vita tax locations 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. Vita tax locations -0-     6. Vita tax locations Combine lines 2, 3, 4, and 5 6. Vita tax locations 31,000     7. Vita tax locations 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. Vita tax locations  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Vita tax locations -0-     8. Vita tax locations Is the amount on line 7 less than the amount on line 6?             No. Vita tax locations None of your social security benefits are taxable. Vita tax locations Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Vita tax locations             Yes. Vita tax locations Subtract line 7 from line 6 8. Vita tax locations 31,000     9. Vita tax locations 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. Vita tax locations 25,000       Note. Vita tax locations 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% (. Vita tax locations 85) and enter the result on line 17. Vita tax locations Then go to line 18. Vita tax locations         10. Vita tax locations Is the amount on line 9 less than the amount on line 8?             No. Vita tax locations None of your benefits are taxable. Vita tax locations Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Vita tax locations 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. Vita tax locations             Yes. Vita tax locations Subtract line 9 from line 8 10. Vita tax locations 6,000     11. Vita tax locations 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. Vita tax locations 9,000     12. Vita tax locations Subtract line 11 from line 10. Vita tax locations If zero or less, enter -0- 12. Vita tax locations -0-     13. Vita tax locations Enter the smaller of line 10 or line 11 13. Vita tax locations 6,000     14. Vita tax locations Enter one-half of line 13 14. Vita tax locations 3,000     15. Vita tax locations Enter the smaller of line 2 or line 14 15. Vita tax locations 3,000     16. Vita tax locations Multiply line 12 by 85% (. Vita tax locations 85). Vita tax locations If line 12 is zero, enter -0- 16. Vita tax locations -0-     17. Vita tax locations Add lines 15 and 16 17. Vita tax locations 3,000     18. Vita tax locations Multiply line 1 by 85% (. Vita tax locations 85) 18. Vita tax locations 9,350     19. Vita tax locations Taxable benefits. Vita tax locations Enter the smaller of line 17 or line 18. Vita tax locations Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Vita tax locations $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. Vita tax locations         Jane Jackson's Filled-in Worksheet 2. Vita tax locations Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Vita tax locations 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. Vita tax locations $2,000           Note. Vita tax locations If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Vita tax locations Otherwise, go on to line 2. Vita tax locations             2. Vita tax locations Enter one-half of line 1 2. Vita tax locations 1,000   3. Vita tax locations Enter your adjusted gross income for the earlier year 3. Vita tax locations 23,000   4. Vita tax locations Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Vita tax locations S. Vita tax locations 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. Vita tax locations -0-   5. Vita tax locations Enter any tax-exempt interest received in the earlier year 5. Vita tax locations -0-   6. Vita tax locations Add lines 2 through 5 6. Vita tax locations 24,000   7. Vita tax locations Enter your taxable benefits for the earlier year that you previously reported 7. Vita tax locations -0-   8. Vita tax locations Subtract line 7 from line 6 8. Vita tax locations 24,000   9. Vita tax locations 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. Vita tax locations 25,000     Note. Vita tax locations 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% (. Vita tax locations 85) and enter the result on line 17. Vita tax locations Then go to line 18. Vita tax locations         10. Vita tax locations Is the amount on line 8 more than the amount on line 9?       No. Vita tax locations Skip lines 10 through 20 and enter -0- on line 21. Vita tax locations       Yes. Vita tax locations Subtract line 9 from line 8 10. Vita tax locations     11. Vita tax locations 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. Vita tax locations     12. Vita tax locations Subtract line 11 from line 10. Vita tax locations If zero or less, enter -0- 12. Vita tax locations     13. Vita tax locations Enter the smaller of line 10 or line 11 13. Vita tax locations     14. Vita tax locations Enter one-half of line 13 14. Vita tax locations     15. Vita tax locations Enter the smaller of line 2 or line 14 15. Vita tax locations     16. Vita tax locations Multiply line 12 by 85% (. Vita tax locations 85). Vita tax locations If line 12 is zero, enter -0- 16. Vita tax locations     17. Vita tax locations Add lines 15 and 16 17. Vita tax locations     18. Vita tax locations Multiply line 1 by 85% (. Vita tax locations 85) 18. Vita tax locations     19. Vita tax locations Refigured taxable benefits. Vita tax locations Enter the smaller of line 17 or line 18 19. Vita tax locations     20. Vita tax locations Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Vita tax locations     21. Vita tax locations Additional taxable benefits. Vita tax locations Subtract line 20 from line 19. Vita tax locations Also enter this amount on Worksheet 4, line 20 21. Vita tax locations -0-     Do not file an amended return for this earlier year. Vita tax locations Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Vita tax locations   Jane Jackson's Filled-in Worksheet 4. Vita tax locations 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. Vita tax locations 1. Vita tax locations 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. Vita tax locations $9,000         Note. Vita tax locations If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Vita tax locations Otherwise, go on to line 2. Vita tax locations           2. Vita tax locations Enter one-half of line 1 2. Vita tax locations 4,500   3. Vita tax locations Enter the amount from Worksheet 1, line 3 3. Vita tax locations 25,500   4. Vita tax locations Enter the amount from Worksheet 1, line 4 4. Vita tax locations -0-   5. Vita tax locations Enter the amount from Worksheet 1, line 5 5. Vita tax locations -0-   6. Vita tax locations Combine lines 2, 3, 4, and 5 6. Vita tax locations 30,000   7. Vita tax locations Enter the amount from Worksheet 1, line 7 7. Vita tax locations -0-   8. Vita tax locations Subtract line 7 from line 6 8. Vita tax locations 30,000   9. Vita tax locations Enter the amount from Worksheet 1, line 9. Vita tax locations 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% (. Vita tax locations 85) and enter the result on line 17. Vita tax locations Then, go to line 18 9. Vita tax locations 25,000   10. Vita tax locations Is the amount on line 8 more than the amount on line 9? No. Vita tax locations Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Vita tax locations  Yes. Vita tax locations Subtract line 9 from line 8 10. Vita tax locations 5,000   11. Vita tax locations Enter the amount from Worksheet 1, line 11 11. Vita tax locations 9,000   12. Vita tax locations Subtract line 11 from line 10. Vita tax locations If zero or less, enter -0- 12. Vita tax locations -0-   13. Vita tax locations Enter the smaller of line 10 or line 11 13. Vita tax locations 5,000   14. Vita tax locations Enter one-half of line 13 14. Vita tax locations 2,500   15. Vita tax locations Enter the smaller of line 2 or line 14 15. Vita tax locations 2,500   16. Vita tax locations Multiply line 12 by 85% (. Vita tax locations 85). Vita tax locations If line 12 is zero, enter -0- 16. Vita tax locations -0-   17. Vita tax locations Add lines 15 and 16 17. Vita tax locations 2,500   18. Vita tax locations Multiply line 1 by 85% (. Vita tax locations 85) 18. Vita tax locations 7,650   19. Vita tax locations Enter the smaller of line 17 or line 18 19. Vita tax locations 2,500   20. Vita tax locations 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. Vita tax locations -0-   21. Vita tax locations Taxable benefits under lump-sum election method. Vita tax locations Add lines 19 and 20 21. Vita tax locations $2,500   Next. Vita tax locations Is line 21 above smaller than Worksheet 1, line 19? No. Vita tax locations Do not use this method to figure your taxable benefits. Vita tax locations Follow the instructions on Worksheet 1 to report your benefits. Vita tax locations  Yes. Vita tax locations You can elect to report your taxable benefits under this method. Vita tax locations To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Vita tax locations If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Vita tax locations Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Vita tax locations Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Vita tax locations 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. Vita tax locations   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Vita tax locations Disability payments. Vita tax locations   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. Vita tax locations 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. Vita tax locations If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Vita tax locations 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. Vita tax locations Legal expenses. Vita tax locations   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. Vita tax locations   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Vita tax locations 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. Vita tax locations 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. Vita tax locations Do not use Worksheet 1 in this case. Vita tax locations 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. Vita tax locations If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Vita tax locations Joint return. Vita tax locations   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. Vita tax locations You do this to get your net benefits when figuring if your combined benefits are taxable. Vita tax locations Example. Vita tax locations John and Mary file a joint return for 2013. Vita tax locations John received Form SSA-1099 showing $3,000 in box 5. Vita tax locations Mary also received Form SSA-1099 and the amount in box 5 was ($500). Vita tax locations 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. Vita tax locations Repayment of benefits received in an earlier year. Vita tax locations   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. Vita tax locations Deduction $3,000 or less. Vita tax locations   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. Vita tax locations Claim it on Schedule A (Form 1040), line 23. Vita tax locations Deduction more than $3,000. Vita tax locations   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. Vita tax locations Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Vita tax locations 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. Vita tax locations Then refigure the tax for that year. Vita tax locations Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Vita tax locations Subtract the result in (c) from the result in (a). Vita tax locations   Compare the tax figured in methods (1) and (2). Vita tax locations Your tax for 2013 is the smaller of the two amounts. Vita tax locations If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Vita tax locations If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Vita tax locations Check box d and enter “I. Vita tax locations R. Vita tax locations C. Vita tax locations 1341” in the space next to that box. Vita tax locations If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Vita tax locations 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). Vita tax locations Worksheet 1. Vita tax locations 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. Vita tax locations 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). Vita tax locations None of your benefits are taxable for 2013. Vita tax locations For more information, see Repayments More Than Gross Benefits . Vita tax locations If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Vita tax locations S. Vita tax locations 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. Vita tax locations Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Vita tax locations 1. Vita tax locations Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Vita tax locations Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Vita tax locations           2. Vita tax locations Enter one-half of line 1 2. Vita tax locations       3. Vita tax locations 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. Vita tax locations       4. Vita tax locations Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Vita tax locations       5. Vita tax locations 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. Vita tax locations       6. Vita tax locations Combine lines 2, 3, 4, and 5 6. Vita tax locations       7. Vita tax locations 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. Vita tax locations  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Vita tax locations       8. Vita tax locations Is the amount on line 7 less than the amount on line 6?             No. Vita tax locations None of your social security benefits are taxable. Vita tax locations Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Vita tax locations             Yes. Vita tax locations Subtract line 7 from line 6 8. Vita tax locations       9. Vita tax locations 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. Vita tax locations         Note. Vita tax locations 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% (. Vita tax locations 85) and enter the result on line 17. Vita tax locations Then go to line 18. Vita tax locations         10. Vita tax locations Is the amount on line 9 less than the amount on line 8?             No. Vita tax locations None of your benefits are taxable. Vita tax locations Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Vita tax locations 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. Vita tax locations             Yes. Vita tax locations Subtract line 9 from line 8 10. Vita tax locations       11. Vita tax locations 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. Vita tax locations       12. Vita tax locations Subtract line 11 from line 10. Vita tax locations If zero or less, enter -0- 12. Vita tax locations       13. Vita tax locations Enter the smaller of line 10 or line 11 13. Vita tax locations       14. Vita tax locations Enter one-half of line 13 14. Vita tax locations       15. Vita tax locations Enter the smaller of line 2 or line 14 15. Vita tax locations       16. Vita tax locations Multiply line 12 by 85% (. Vita tax locations 85). Vita tax locations If line 12 is zero, enter -0- 16. Vita tax locations       17. Vita tax locations Add lines 15 and 16 17. Vita tax locations       18. Vita tax locations Multiply line 1 by 85% (. Vita tax locations 85) 18. Vita tax locations       19. Vita tax locations Taxable benefits. Vita tax locations Enter the smaller of line 17 or line 18. Vita tax locations Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Vita tax locations         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. Vita tax locations         Worksheet 2. Vita tax locations Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Vita tax locations 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. Vita tax locations             Note. Vita tax locations If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Vita tax locations Otherwise, go on to line 2. Vita tax locations             2. Vita tax locations Enter one-half of line 1 2. Vita tax locations     3. Vita tax locations Enter your adjusted gross income for the earlier year 3. Vita tax locations     4. Vita tax locations Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Vita tax locations S. Vita tax locations 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. Vita tax locations     5. Vita tax locations Enter any tax-exempt interest received in the earlier year 5. Vita tax locations     6. Vita tax locations Add lines 2 through 5 6. Vita tax locations     7. Vita tax locations Enter your taxable benefits for the earlier year that you previously reported 7. Vita tax locations     8. Vita tax locations Subtract line 7 from line 6 8. Vita tax locations     9. Vita tax locations 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. Vita tax locations       Note. Vita tax locations 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% (. Vita tax locations 85) and enter the result on line 17. Vita tax locations Then go to line 18. Vita tax locations         10. Vita tax locations Is the amount on line 8 more than the amount on line 9?       No. Vita tax locations Skip lines 10 through 20 and enter -0- on line 21. Vita tax locations       Yes. Vita tax locations Subtract line 9 from line 8 10. Vita tax locations     11. Vita tax locations 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. Vita tax locations     12. Vita tax locations Subtract line 11 from line 10. Vita tax locations If zero or less, enter -0- 12. Vita tax locations     13. Vita tax locations Enter the smaller of line 10 or line 11 13. Vita tax locations     14. Vita tax locations Enter one-half of line 13 14. Vita tax locations     15. Vita tax locations Enter the smaller of line 2 or line 14 15. Vita tax locations     16. Vita tax locations Multiply line 12 by 85% (. Vita tax locations 85). Vita tax locations If line 12 is zero, enter -0- 16. Vita tax locations     17. Vita tax locations Add lines 15 and 16 17. Vita tax locations     18. Vita tax locations Multiply line 1 by 85% (. Vita tax locations 85) 18. Vita tax locations     19. Vita tax locations Refigured taxable benefits. Vita tax locations Enter the smaller of line 17 or line 18 19. Vita tax locations     20. Vita tax locations Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Vita tax locations     21. Vita tax locations Additional taxable benefits. Vita tax locations Subtract line 20 from line 19. Vita tax locations Also enter this amount on Worksheet 4, line 20 21. Vita tax locations       Do not file an amended return for this earlier year. Vita tax locations Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Vita tax locations   Worksheet 3. Vita tax locations Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Vita tax locations 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. Vita tax locations           Note. Vita tax locations If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Vita tax locations Otherwise, go on to line 2. Vita tax locations           2. Vita tax locations Enter one-half of line 1 2. Vita tax locations     3. Vita tax locations Enter your adjusted gross income for the earlier year 3. Vita tax locations     4. Vita tax locations Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Vita tax locations S. Vita tax locations 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. Vita tax locations     5. Vita tax locations Enter any tax-exempt interest received in the earlier year 5. Vita tax locations     6. Vita tax locations Add lines 2 through 5 6. Vita tax locations     7. Vita tax locations Enter your taxable benefits for the earlier year that you previously reported 7. Vita tax locations     8. Vita tax locations Subtract line 7 from line 6 8. Vita tax locations     9. Vita tax locations 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. Vita tax locations     10. Vita tax locations Is the amount on line 8 more than the amount on line 9? No. Vita tax locations Skip lines 10 through 13 and enter -0- on line 14. Vita tax locations  Yes. Vita tax locations Subtract line 9 from line 8. Vita tax locations 10. Vita tax locations     11. Vita tax locations Enter one-half of line 10 11. Vita tax locations     12. Vita tax locations Refigured taxable benefits. Vita tax locations Enter the smaller of line 2 or line 11 12. Vita tax locations     13. Vita tax locations Enter your taxable benefits for the earlier year (or as refigured due to a previous